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CIK 810829

DREAMS INC
CIK 0000810829 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
35.7
composite ยท 3 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-01 ยท FY 2011-12-31 ยท ELEVATED43.5

Earnings quality

Beneish M-Score -2.12 in the elevated zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-03-29) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.125,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.92,
    "GMI": 0.985,
    "AQI": 0.791,
    "SGI": 1.273,
    "DEPI": 0.941,
    "SGAI": 1,
    "LVGI": 1.201,
    "TATA": 0.075
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.0837,
  "inputs": {
    "revenue_t": 141720000,
    "revenue_t1": 111363000,
    "total_assets_t": 84230000,
    "net_income_t": 1234000,
    "cfo_t": -5079000
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/810829/000119312512139874/0001193125-12-139874-index.htm",
    "form": "10-K",
    "filed": "2012-03-29"
  }
}
P-12 ยท FY 2011-12-31 ยท CLEAN28.4

Restatement predictor

F-Score 0.85 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-03-29) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.853,
  "probability": 0.00316,
  "components": {
    "rsst": 0.0837,
    "drec": 0.0224,
    "dinv": 0.1601,
    "soft": 0.8972,
    "dcs": 0.2574,
    "droa": -0.0055,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/810829/000119312512139874/0001193125-12-139874-index.htm",
    "form": "10-K",
    "filed": "2012-03-29"
  }
}
P-13 ยท FY 2011-12-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 2.90x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-03-29) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2011-12-31": 2.904,
    "2010-12-31": 3.282
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 2.382,
  "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": 2840000,
    "interest_expense_t": 978000
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/810829/000119312512139874/0001193125-12-139874-index.htm",
    "form": "10-K",
    "filed": "2012-03-29"
  }
}