CIK 803044

ELECTRONIC CONTROL SECURITY INC

CIK 0000803044 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

16.6

composite · 4 signals · ELEVATED

Every card below shows the score and the exact filing data it was computed from — 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 — never a guess.

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Signals

P-05 · FY 2011-06-30 · ELEVATED100.0

Tax arbitrage

[FY2011 data, stale — no more recent pretax-income figure in XBRL] ETR -31.8% vs 21% statutory — gap persistent across 1 of 1 years

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2012-10-25) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2011-06-30": -0.3183
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2011-06-30": 0.5283
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2013-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/803044/000114420412057666/0001144204-12-057666-index.htm",
    "form": "10-K/A",
    "filed": "2012-10-25"
  }
}

P-13 · FY 2013-06-30 · ELEVATED20.0

Zombie / distress

Altman Z'' -9.49 in the distress zone

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-10-16) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2013-06-30": 15.022,
    "2012-06-30": 21.635,
    "2011-06-30": -371.564
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": -9.487,
  "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": -1262325,
    "interest_expense_t": -84032
  },
  "stale": false,
  "latest_filing_period": "2013-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/803044/000114420413055358/0001144204-13-055358-index.htm",
    "form": "10-K",
    "filed": "2013-10-16"
  }
}

P-01 · FY 2013-06-30 · CLEAN0.0

Earnings quality

Beneish M-Score -3.63 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-10-16) ↗

Evidence — inputs and thresholds

{
  "m_score": -3.631,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.511,
    "GMI": 0.555,
    "AQI": 1.083,
    "SGI": 0.443,
    "DEPI": 1.014,
    "SGAI": 1.7,
    "LVGI": 0.91,
    "TATA": -0.178
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.1658,
  "inputs": {
    "revenue_t": 981700,
    "revenue_t1": 2216082,
    "total_assets_t": 4334363,
    "net_income_t": -1221153,
    "cfo_t": -449094
  },
  "stale": false,
  "latest_filing_period": "2013-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/803044/000114420413055358/0001144204-13-055358-index.htm",
    "form": "10-K",
    "filed": "2013-10-16"
  }
}

P-12 · FY 2013-06-30 · CLEAN14.5

Restatement predictor

F-Score 0.44 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-10-16) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.435,
  "probability": 0.00161,
  "components": {
    "rsst": -0.1658,
    "drec": -0.0622,
    "dinv": -0.0254,
    "soft": 0.9493,
    "dcs": -0.4263,
    "droa": 0.0258,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2013-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/803044/000114420413055358/0001144204-13-055358-index.htm",
    "form": "10-K",
    "filed": "2013-10-16"
  }
}