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CIK 795212

KASPIEN HOLDINGS INC.
CIK 0000795212 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
59.5
composite ยท 3 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 2023-01-28 ยท TRIGGERED70.0

Pension underfunding

DB plan 0% funded โ€” -$13M deficit
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2023-04-28) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 12753000,
  "plan_assets": 0,
  "funded_ratio": 0,
  "deficit": -12753000,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2023-01-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/795212/000114036123021619/0001140361-23-021619-index.htm",
    "form": "10-K",
    "filed": "2023-04-28"
  }
}
P-12 ยท FY 2023-01-28 ยท ELEVATED61.1

Restatement predictor

F-Score 1.83 โ€” misstatement risk 1.8x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2023-04-28) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.834,
  "probability": 0.00679,
  "components": {
    "rsst": -0.1776,
    "drec": -0.0267,
    "dinv": null,
    "soft": 0.9232,
    "dcs": -0.0996,
    "droa": -0.2954,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2023-01-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/795212/000114036123021619/0001140361-23-021619-index.htm",
    "form": "10-K",
    "filed": "2023-04-28"
  }
}
P-01 ยท FY 2023-01-28 ยท CLEAN0.0

Earnings quality

Beneish M-Score -3.91 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2023-04-28) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.911,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.561,
    "GMI": 1.199,
    "AQI": 0.8,
    "SGI": 0.892,
    "DEPI": 0.966,
    "SGAI": 1.053,
    "LVGI": 1.157,
    "TATA": -0.191
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.1776,
  "inputs": {
    "revenue_t": 128228000,
    "revenue_t1": 143713000,
    "total_assets_t": 40739000,
    "net_income_t": -19044000,
    "cfo_t": -11282000
  },
  "stale": false,
  "latest_filing_period": "2023-01-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/795212/000114036123021619/0001140361-23-021619-index.htm",
    "form": "10-K",
    "filed": "2023-04-28"
  }
}