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CIK 1581545

GL Brands, Inc.
CIK 0001581545 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
91.7
composite ยท 3 signals ยท TRIGGERED

Every card below shows the score and the exact filing data it was computed from โ€” no unexplained numbers. Some signals (P-02, P-03, P-08, P-09, P-10, P-11) pull live documents from SEC EDGAR the first time you view this company; a few of those (P-03, P-10, P-11) use AI to read the filing text, but every AI claim must quote the actual document verbatim or it's discarded โ€” never a guess.

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Signals

P-01 ยท FY 2019-06-30 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 79.59 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2019-11-18) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 79.595,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.187,
    "GMI": 153.338,
    "AQI": 2.792,
    "SGI": 5.638,
    "DEPI": 0.04,
    "SGAI": 1,
    "LVGI": 0.892,
    "TATA": -0.512
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.7015,
  "inputs": {
    "revenue_t": 2318749,
    "revenue_t1": 411272,
    "total_assets_t": 18226575,
    "net_income_t": -12782247,
    "cfo_t": -3442723
  },
  "stale": false,
  "latest_filing_period": "2019-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1581545/000168316819003706/0001683168-19-003706-index.htm",
    "form": "10-K/A",
    "filed": "2019-11-18"
  }
}
P-13 ยท FY 2019-06-30 ยท TRIGGERED100.0

Zombie / distress

Zombie: interest coverage below 1.0x for 4 consecutive years
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2019-11-18) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2019-06-30": -127.993,
    "2018-06-30": -106.941,
    "2017-06-30": -16.301,
    "2016-06-30": -719.044
  },
  "consecutive_years_below_1": 4,
  "altman_z_double_prime": -9.658,
  "definitions": {
    "zombie": "ICR<1 for 3+ consecutive FYs (BIS 2018)",
    "z_distress": "<1.1 distress, 1.1-2.6 gray, >2.6 safe"
  },
  "inputs": {
    "ebit_t": -11307828,
    "interest_expense_t": 88347
  },
  "stale": false,
  "latest_filing_period": "2019-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1581545/000168316819003706/0001683168-19-003706-index.htm",
    "form": "10-K/A",
    "filed": "2019-11-18"
  }
}
P-12 ยท FY 2019-06-30 ยท ELEVATED37.4

Restatement predictor

F-Score 1.12 โ€” misstatement risk 1.1x the base rate
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2019-11-18) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.121,
  "probability": 0.00415,
  "components": {
    "rsst": -0.7015,
    "drec": 0.0006,
    "dinv": 0.0663,
    "soft": 0.9878,
    "dcs": 4.6176,
    "droa": -0.1513,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2019-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1581545/000168316819003706/0001683168-19-003706-index.htm",
    "form": "10-K/A",
    "filed": "2019-11-18"
  }
}