CIK 810208

AURASOUND, INC.

CIK 0000810208 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

82.0

composite · 4 signals · TRIGGERED

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-01 · FY 2011-06-30 · TRIGGERED100.0

Earnings quality

Beneish M-Score 5.35 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2011-10-18) ↗

Evidence — inputs and thresholds

{
  "m_score": 5.355,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.403,
    "GMI": 0.159,
    "AQI": 1,
    "SGI": 10.152,
    "DEPI": 1,
    "SGAI": 0.236,
    "LVGI": 0.34,
    "TATA": 0.068
  },
  "defaulted_to_neutral": [
    "AQI",
    "DEPI"
  ],
  "sloan_accruals": 0.1232,
  "inputs": {
    "revenue_t": 76175350,
    "revenue_t1": 7503192,
    "total_assets_t": 42272179,
    "net_income_t": 953885,
    "cfo_t": -1909846
  },
  "stale": false,
  "latest_filing_period": "2011-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/810208/000149315211000387/0001493152-11-000387-index.htm",
    "form": "10-K/A",
    "filed": "2011-10-18"
  }
}

P-12 · FY 2011-06-30 · TRIGGERED100.0

Restatement predictor

F-Score 10.58 — misstatement risk 10.6x the base rate

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2011-10-18) ↗

Evidence — inputs and thresholds

{
  "f_score": 10.581,
  "probability": 0.03915,
  "components": {
    "rsst": 0.1232,
    "drec": 0.4561,
    "dinv": 0.6461,
    "soft": 0.9454,
    "dcs": 7.7397,
    "droa": 0.5549,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2011-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/810208/000149315211000387/0001493152-11-000387-index.htm",
    "form": "10-K/A",
    "filed": "2011-10-18"
  }
}

P-13 · FY 2011-06-30 · ELEVATED20.0

Zombie / distress

Altman Z'' -3.21 in the distress zone

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2011-10-18) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2011-06-30": 31.452,
    "2010-06-30": -11.677
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": -3.208,
  "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": 1600228,
    "interest_expense_t": 50878
  },
  "stale": false,
  "latest_filing_period": "2011-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/810208/000149315211000387/0001493152-11-000387-index.htm",
    "form": "10-K/A",
    "filed": "2011-10-18"
  }
}

P-05 · FY 2011-06-30 · CLEAN0.0

Tax arbitrage

ETR 39.5% — within normal range of statutory

trend: flat

Trend

Source: 10-K/A on SEC.gov (filed 2011-10-18) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2011-06-30": 0.395
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2011-06-30": -0.185
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2011-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/810208/000149315211000387/0001493152-11-000387-index.htm",
    "form": "10-K/A",
    "filed": "2011-10-18"
  }
}