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CIK 355627

CTI GROUP HOLDINGS INC
CIK 0000355627 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
22.5
composite ยท 4 signals ยท CLEAN

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-13 ยท FY 2012-12-31 ยท ELEVATED100.0

Zombie / distress

[FY2012 data, stale โ€” no more recent EBIT figure in XBRL] Interest coverage -31.31x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-03-28) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2014-12-31": null,
    "2013-12-31": null,
    "2012-12-31": -31.305,
    "2011-12-31": -13.097
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -4.297,
  "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": 905886,
    "interest_expense_t": -28937
  },
  "stale": true,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/355627/000119312514121363/0001193125-14-121363-index.htm",
    "form": "10-K",
    "filed": "2014-03-28"
  }
}
P-01 ยท FY 2014-12-31 ยท CLEAN29.3

Earnings quality

Beneish M-Score -2.47 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-03-30) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.474,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.935,
    "GMI": 0.987,
    "AQI": 0.605,
    "SGI": 1.182,
    "DEPI": 1,
    "SGAI": 0.865,
    "LVGI": 0.857,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "DEPI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 18298569,
    "revenue_t1": 15482996,
    "total_assets_t": 15019034,
    "net_income_t": 2242194,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/355627/000119312515111874/0001193125-15-111874-index.htm",
    "form": "10-K",
    "filed": "2015-03-30"
  }
}
P-05 ยท FY 2014-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 14.1% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-03-30) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2014-12-31": 0.141,
    "2012-12-31": 0.362
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2014-12-31": 0.069,
    "2012-12-31": -0.152
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/355627/000119312515111874/0001193125-15-111874-index.htm",
    "form": "10-K",
    "filed": "2015-03-30"
  }
}
P-12 ยท FY 2014-12-31 ยท CLEAN7.8

Restatement predictor

F-Score 0.23 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-03-30) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.235,
  "probability": 0.00087,
  "components": {
    "rsst": null,
    "drec": 0.0259,
    "dinv": null,
    "soft": 0.4967,
    "dcs": 0.1598,
    "droa": 0.2467,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/355627/000119312515111874/0001193125-15-111874-index.htm",
    "form": "10-K",
    "filed": "2015-03-30"
  }
}