CIK 1596946

QUOTIENT LIMITED

CIK 0001596946 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

47.1

composite · 3 signals · TRIGGERED

Every card below shows the score and the exact filing data it was computed from — 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 — never a guess.

Chat with this filing →

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo — generate one →

Run the bounded investigation agent — reads this company's signals and writes a short, cited summary.

Signals

P-01 · FY 2022-03-31 · TRIGGERED53.4

Earnings quality

Beneish M-Score -1.63 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2022-06-28) ↗

Evidence — inputs and thresholds

{
  "m_score": -1.631,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.327,
    "GMI": 1.384,
    "AQI": 1.813,
    "SGI": 0.888,
    "DEPI": 1.033,
    "SGAI": 1,
    "LVGI": 0.206,
    "TATA": -0.031
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.0294,
  "inputs": {
    "revenue_t": 38514000,
    "revenue_t1": 43379000,
    "total_assets_t": 193989000,
    "net_income_t": -125130000,
    "cfo_t": -119044000
  },
  "stale": false,
  "latest_filing_period": "2022-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1596946/000095017022012280/0000950170-22-012280-index.htm",
    "form": "10-K",
    "filed": "2022-06-28"
  }
}

P-07 · FY 2022-03-31 · ELEVATED32.3

Pension underfunding

DB plan 84% funded — $5M surplus

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2022-06-28) ↗

Evidence — inputs and thresholds

{
  "benefit_obligation": 29555000,
  "plan_assets": 24778000,
  "funded_ratio": 0.8384,
  "deficit": 4777000,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2022-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1596946/000095017022012280/0000950170-22-012280-index.htm",
    "form": "10-K",
    "filed": "2022-06-28"
  }
}

P-12 · FY 2022-03-31 · CLEAN27.4

Restatement predictor

F-Score 0.82 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2022-06-28) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.822,
  "probability": 0.00304,
  "components": {
    "rsst": -0.0294,
    "drec": 0.0046,
    "dinv": 0.0001,
    "soft": 0.4933,
    "dcs": -0.134,
    "droa": -0.1399,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2022-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1596946/000095017022012280/0000950170-22-012280-index.htm",
    "form": "10-K",
    "filed": "2022-06-28"
  }
}