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CIK 1808665

ASSERTIO HOLDINGS, INC.
CIK 0001808665 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
52.4
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.

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Signals

P-01 · FY 2025-12-31 · TRIGGERED56.5

Earnings quality

Beneish M-Score -1.52 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-16) ↗
Evidence — inputs and thresholds
{
  "m_score": -1.521,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 2.336,
    "GMI": 1,
    "AQI": 0.652,
    "SGI": 0.95,
    "DEPI": 0.992,
    "SGAI": 0.968,
    "LVGI": 1.158,
    "TATA": -0.008
  },
  "defaulted_to_neutral": [
    "GMI"
  ],
  "sloan_accruals": -0.0079,
  "inputs": {
    "revenue_t": 118713000,
    "revenue_t1": 124961000,
    "total_assets_t": 266970000,
    "net_income_t": -30375000,
    "cfo_t": -28182000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1808665/000180866526000011/0001808665-26-000011-index.htm",
    "form": "10-K",
    "filed": "2026-03-16"
  }
}
P-12 · FY 2025-12-31 · ELEVATED35.9

Restatement predictor

F-Score 1.08 — misstatement risk 1.1x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-16) ↗
Evidence — inputs and thresholds
{
  "f_score": 1.076,
  "probability": 0.00398,
  "components": {
    "rsst": -0.0079,
    "drec": 0.2392,
    "dinv": -0.0514,
    "soft": 0.96,
    "dcs": -0.5781,
    "droa": -0.038,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1808665/000180866526000011/0001808665-26-000011-index.htm",
    "form": "10-K",
    "filed": "2026-03-16"
  }
}
P-13 · FY 2022-12-31 · ELEVATED20.0

Zombie / distress

[FY2022 data, stale — no more recent EBIT figure in XBRL] Altman Z'' -0.03 in the distress zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2024-03-11) ↗
Evidence — inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": null,
    "2024-12-31": null,
    "2023-12-31": null,
    "2022-12-31": 4.95
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": -0.032,
  "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": 39405000,
    "interest_expense_t": 7961000
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1808665/000180866524000012/0001808665-24-000012-index.htm",
    "form": "10-K",
    "filed": "2024-03-11"
  }
}