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CIK 1805087

Gelesis Holdings, Inc.
CIK 0001805087 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
89.2
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 2022-12-31 ยท TRIGGERED95.8

Earnings quality

Beneish M-Score -0.46 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2023-03-28) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -0.456,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.732,
    "GMI": 1,
    "AQI": 1.332,
    "SGI": 2.304,
    "DEPI": 0.493,
    "SGAI": 0.606,
    "LVGI": 1.093,
    "TATA": 0.212
  },
  "defaulted_to_neutral": [
    "GMI"
  ],
  "sloan_accruals": 0.1758,
  "inputs": {
    "revenue_t": 25767000,
    "revenue_t1": 11185000,
    "total_assets_t": 103324000,
    "net_income_t": -55780000,
    "cfo_t": -77728000
  },
  "stale": false,
  "latest_filing_period": "2022-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1805087/000095017023010349/0000950170-23-010349-index.htm",
    "form": "10-K",
    "filed": "2023-03-28"
  }
}
P-13 ยท FY 2022-12-31 ยท ELEVATED100.0

Zombie / distress

Interest coverage -122.91x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2023-03-28) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2022-12-31": -122.912,
    "2021-12-31": -62.297,
    "2020-12-31": null
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -21.811,
  "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": -121806000,
    "interest_expense_t": 991000
  },
  "stale": false,
  "latest_filing_period": "2022-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1805087/000095017023010349/0000950170-23-010349-index.htm",
    "form": "10-K",
    "filed": "2023-03-28"
  }
}
P-12 ยท FY 2022-12-31 ยท CLEAN23.3

Restatement predictor

F-Score 0.70 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2023-03-28) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.7,
  "probability": 0.00259,
  "components": {
    "rsst": 0.1758,
    "drec": 0.004,
    "dinv": -0.0532,
    "soft": 0.354,
    "dcs": 1.2588,
    "droa": 0.0982,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2022-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1805087/000095017023010349/0000950170-23-010349-index.htm",
    "form": "10-K",
    "filed": "2023-03-28"
  }
}