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CIK 25793

COSTA INC
CIK 0000025793 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
50.5
composite ยท 5 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-07 ยท FY 2012-12-29 ยท TRIGGERED67.0

Pension underfunding

DB plan 66% funded โ€” $6M surplus
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-03-13) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 64131000,
  "plan_assets": 42646000,
  "funded_ratio": 0.665,
  "deficit": 5534000,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2012-12-29",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/25793/000002579313000036/0000025793-13-000036-index.htm",
    "form": "10-K",
    "filed": "2013-03-13"
  }
}
P-12 ยท FY 2012-12-29 ยท ELEVATED42.1

Restatement predictor

F-Score 1.26 โ€” misstatement risk 1.3x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-03-13) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.262,
  "probability": 0.00467,
  "components": {
    "rsst": -0.0492,
    "drec": 0.0238,
    "dinv": 0.0097,
    "soft": 0.7428,
    "dcs": 0.012,
    "droa": 0.0032,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-12-29",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/25793/000002579313000036/0000025793-13-000036-index.htm",
    "form": "10-K",
    "filed": "2013-03-13"
  }
}
P-01 ยท FY 2012-12-29 ยท CLEAN19.2

Earnings quality

Beneish M-Score -2.83 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-03-13) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.826,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.093,
    "GMI": 1.01,
    "AQI": 0.945,
    "SGI": 1.034,
    "DEPI": 1.072,
    "SGAI": 0.977,
    "LVGI": 1.706,
    "TATA": -0.048
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0492,
  "inputs": {
    "revenue_t": 180508000,
    "revenue_t1": 174637000,
    "total_assets_t": 161339000,
    "net_income_t": 9148000,
    "cfo_t": 16945000
  },
  "stale": false,
  "latest_filing_period": "2012-12-29",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/25793/000002579313000036/0000025793-13-000036-index.htm",
    "form": "10-K",
    "filed": "2013-03-13"
  }
}
P-05 ยท FY 2012-12-29 ยท CLEAN0.0

Tax arbitrage

ETR 28.3% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-03-13) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-12-29": 0.283,
    "2011-12-31": 0.2546,
    "2011-01-01": 0.2092
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-12-29": -0.073,
    "2011-12-31": -0.0446,
    "2011-01-01": 0.0008
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-12-29",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/25793/000002579313000036/0000025793-13-000036-index.htm",
    "form": "10-K",
    "filed": "2013-03-13"
  }
}
P-13 ยท FY 2012-12-29 ยท CLEAN0.0

Zombie / distress

Interest coverage 25.28x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-03-13) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2012-12-29": 25.284,
    "2011-12-31": 18.224,
    "2011-01-01": 9.303,
    "2010-01-02": 0.725
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 6.072,
  "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": 13274000,
    "interest_expense_t": 525000
  },
  "stale": false,
  "latest_filing_period": "2012-12-29",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/25793/000002579313000036/0000025793-13-000036-index.htm",
    "form": "10-K",
    "filed": "2013-03-13"
  }
}