STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 785815

ROCKY MOUNTAIN CHOCOLATE FACTORY INC
CIK 0000785815 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
35.9
composite ยท 4 signals ยท ELEVATED

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 2014-02-28 ยท ELEVATED46.7

Earnings quality

Beneish M-Score -1.87 in the elevated zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-06-11) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.866,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.266,
    "GMI": 0.957,
    "AQI": 3.034,
    "SGI": 1.079,
    "DEPI": 1.124,
    "SGAI": 1,
    "LVGI": 1.63,
    "TATA": -0.066
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.0806,
  "inputs": {
    "revenue_t": 39184807,
    "revenue_t1": 36315201,
    "total_assets_t": 37465539,
    "net_income_t": 4392444,
    "cfo_t": 6863501
  },
  "stale": false,
  "latest_filing_period": "2014-02-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/785815/000143774914010995/0001437749-14-010995-index.htm",
    "form": "10-K",
    "filed": "2014-06-11"
  }
}
P-05 ยท FY 2014-02-28 ยท CLEAN0.0

Tax arbitrage

ETR 40.7% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-06-11) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2014-02-28": 0.4074,
    "2013-02-28": 0.4774,
    "2012-02-29": 0.3444
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2014-02-28": -0.1974,
    "2013-02-28": -0.2674,
    "2012-02-29": -0.1344
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2014-02-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/785815/000143774914010995/0001437749-14-010995-index.htm",
    "form": "10-K",
    "filed": "2014-06-11"
  }
}
P-12 ยท FY 2014-02-28 ยท CLEAN32.3

Restatement predictor

F-Score 0.97 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-06-11) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.97,
  "probability": 0.00359,
  "components": {
    "rsst": -0.0806,
    "drec": 0.0467,
    "dinv": 0.0062,
    "soft": 0.617,
    "dcs": 0.0396,
    "droa": 0.0552,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2014-02-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/785815/000143774914010995/0001437749-14-010995-index.htm",
    "form": "10-K",
    "filed": "2014-06-11"
  }
}
P-13 ยท FY 2014-02-28 ยท CLEAN0.0

Zombie / distress

Interest coverage 106.13x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-06-11) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2014-02-28": 106.126,
    "2013-02-28": null,
    "2012-02-29": null,
    "2011-02-28": null
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 5.054,
  "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": 5235521,
    "interest_expense_t": 49333
  },
  "stale": false,
  "latest_filing_period": "2014-02-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/785815/000143774914010995/0001437749-14-010995-index.htm",
    "form": "10-K",
    "filed": "2014-06-11"
  }
}