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CIK 796764

PREMIER EXHIBITIONS, INC.
CIK 0000796764 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
79.3
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.

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Signals

P-13 ยท FY 2015-02-28 ยท ELEVATED100.0

Zombie / distress

Interest coverage -11.54x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-05-29) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2015-02-28": -11.537,
    "2014-02-28": -2.196,
    "2013-02-28": 3.999,
    "2012-02-29": -176.394
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -6.652,
  "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": -10487000,
    "interest_expense_t": 909000
  },
  "stale": false,
  "latest_filing_period": "2015-02-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/796764/000117184315003191/0001171843-15-003191-index.htm",
    "form": "10-K",
    "filed": "2015-05-29"
  }
}
P-01 ยท FY 2015-02-28 ยท CLEAN32.0

Earnings quality

Beneish M-Score -2.38 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-05-29) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.379,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.063,
    "GMI": 1.457,
    "AQI": 1.02,
    "SGI": 1.001,
    "DEPI": 1.088,
    "SGAI": 1,
    "LVGI": 1.668,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "SGAI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 29390000,
    "revenue_t1": 29348000,
    "total_assets_t": 36881000,
    "net_income_t": -10475000,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2015-02-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/796764/000117184315003191/0001171843-15-003191-index.htm",
    "form": "10-K",
    "filed": "2015-05-29"
  }
}
P-05 ยท FY 2013-02-28 ยท CLEAN32.0

Tax arbitrage

[FY2013 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 13.0% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-05-28) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2013-02-28": 0.13
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2013-02-28": 0.08
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2015-02-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/796764/000117184314002579/0001171843-14-002579-index.htm",
    "form": "10-K",
    "filed": "2014-05-28"
  }
}
P-12 ยท FY 2015-02-28 ยท CLEAN13.0

Restatement predictor

F-Score 0.39 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-05-29) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.389,
  "probability": 0.00144,
  "components": {
    "rsst": null,
    "drec": 0.0026,
    "dinv": -0.0024,
    "soft": 0.558,
    "dcs": -0.0015,
    "droa": -0.2604,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2015-02-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/796764/000117184315003191/0001171843-15-003191-index.htm",
    "form": "10-K",
    "filed": "2015-05-29"
  }
}