STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 852564

UNILENS VISION INC
CIK 0000852564 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
16.8
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.

Chat with this filing โ†’

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo โ€” generate one โ†’

Run the bounded investigation agent โ€” reads this company's signals and writes a short, cited summary.

Signals

P-13 ยท FY 2014-06-30 ยท ELEVATED20.0

Zombie / distress

Altman Z'' -14.28 in the distress zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-09-29) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2014-06-30": 8.237,
    "2013-06-30": 11.902,
    "2012-06-30": 6.692,
    "2011-06-30": 8.997
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": -14.276,
  "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": 1605453,
    "interest_expense_t": 194915
  },
  "stale": false,
  "latest_filing_period": "2014-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/852564/000151316214000551/0001513162-14-000551-index.htm",
    "form": "10-K",
    "filed": "2014-09-29"
  }
}
P-01 ยท FY 2014-06-30 ยท CLEAN15.0

Earnings quality

Beneish M-Score -2.98 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-09-29) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.976,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.968,
    "GMI": 0.991,
    "AQI": 1.114,
    "SGI": 1.034,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.638,
    "TATA": -0.07
  },
  "defaulted_to_neutral": [
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.068,
  "inputs": {
    "revenue_t": 8406321,
    "revenue_t1": 8131756,
    "total_assets_t": 3855906,
    "net_income_t": 956312,
    "cfo_t": 1227283
  },
  "stale": false,
  "latest_filing_period": "2014-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/852564/000151316214000551/0001513162-14-000551-index.htm",
    "form": "10-K",
    "filed": "2014-09-29"
  }
}
P-05 ยท FY 2014-06-30 ยท CLEAN0.0

Tax arbitrage

ETR 32.8% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-09-29) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2014-06-30": 0.3283,
    "2013-06-30": 0.3415,
    "2012-06-30": 0.3086
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2014-06-30": -0.1183,
    "2013-06-30": -0.1315,
    "2012-06-30": -0.0986
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2014-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/852564/000151316214000551/0001513162-14-000551-index.htm",
    "form": "10-K",
    "filed": "2014-09-29"
  }
}
P-12 ยท FY 2014-06-30 ยท CLEAN12.9

Restatement predictor

F-Score 0.39 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-09-29) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.388,
  "probability": 0.00144,
  "components": {
    "rsst": -0.068,
    "drec": 0.0001,
    "dinv": -0.0221,
    "soft": 0.7399,
    "dcs": 0.0337,
    "droa": 0.0453,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2014-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/852564/000151316214000551/0001513162-14-000551-index.htm",
    "form": "10-K",
    "filed": "2014-09-29"
  }
}