STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 750150

WESTBRIDGE RESEARCH GROUP
CIK 0000750150 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
35.0
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.

Chat with this filing โ†’

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

Investigation memo โ€” generate one โ†’

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

Signals

P-01 ยท FY 2012-11-30 ยท CLEAN30.9

Earnings quality

Beneish M-Score -2.47 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-03-06) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.47,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.588,
    "GMI": 0.987,
    "AQI": 0.573,
    "SGI": 1.359,
    "DEPI": 1.097,
    "SGAI": 0.964,
    "LVGI": 0.695,
    "TATA": 0.028
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": 0.0301,
  "inputs": {
    "revenue_t": 6557989,
    "revenue_t1": 4826434,
    "total_assets_t": 4090871,
    "net_income_t": 499288,
    "cfo_t": 384806
  },
  "stale": false,
  "latest_filing_period": "2012-11-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/750150/000101968713000702/0001019687-13-000702-index.htm",
    "form": "10-K",
    "filed": "2013-03-06"
  }
}
P-05 ยท FY 2012-11-30 ยท CLEAN44.2

Tax arbitrage

ETR 26.4% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-03-06) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-11-30": 0.2639,
    "2011-11-30": -0.0147
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-11-30": -0.0539,
    "2011-11-30": 0.2247
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-11-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/750150/000101968713000702/0001019687-13-000702-index.htm",
    "form": "10-K",
    "filed": "2013-03-06"
  }
}
P-12 ยท FY 2012-11-30 ยท CLEAN9.9

Restatement predictor

F-Score 0.30 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-03-06) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.297,
  "probability": 0.0011,
  "components": {
    "rsst": 0.0301,
    "drec": -0.0103,
    "dinv": 0.0635,
    "soft": 0.4923,
    "dcs": 0.3669,
    "droa": 0.0326,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-11-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/750150/000101968713000702/0001019687-13-000702-index.htm",
    "form": "10-K",
    "filed": "2013-03-06"
  }
}
P-13 ยท FY 2012-11-30 ยท CLEAN0.0

Zombie / distress

Interest coverage 229.29x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-03-06) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2012-11-30": 229.293,
    "2011-11-30": 18.873,
    "2010-11-30": 7.971
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 8.213,
  "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": 547092,
    "interest_expense_t": 2386
  },
  "stale": false,
  "latest_filing_period": "2012-11-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/750150/000101968713000702/0001019687-13-000702-index.htm",
    "form": "10-K",
    "filed": "2013-03-06"
  }
}