STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 880460

Perfumania Holdings, Inc.
CIK 0000880460 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
61.9
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 2017-01-28 ยท ELEVATED80.0

Zombie / distress

Interest coverage -2.34x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-04-28) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2017-01-28": -2.337,
    "2016-01-30": -0.56,
    "2015-01-31": 1.342,
    "2014-02-01": -0.126
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": 2.104,
  "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": -16695000,
    "interest_expense_t": 7143000
  },
  "stale": false,
  "latest_filing_period": "2017-01-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/880460/000088046017000007/0000880460-17-000007-index.htm",
    "form": "10-K",
    "filed": "2017-04-28"
  }
}
P-01 ยท FY 2017-01-28 ยท CLEAN6.9

Earnings quality

Beneish M-Score -3.26 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-04-28) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.257,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.999,
    "GMI": 1.007,
    "AQI": 1.027,
    "SGI": 0.865,
    "DEPI": 0.863,
    "SGAI": 1.03,
    "LVGI": 1.007,
    "TATA": -0.138
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.1297,
  "inputs": {
    "revenue_t": 468865000,
    "revenue_t1": 541964000,
    "total_assets_t": 310300000,
    "net_income_t": -23639000,
    "cfo_t": 19264000
  },
  "stale": false,
  "latest_filing_period": "2017-01-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/880460/000088046017000007/0000880460-17-000007-index.htm",
    "form": "10-K",
    "filed": "2017-04-28"
  }
}
P-05 ยท FY 2015-01-31 ยท CLEAN15.5

Tax arbitrage

[FY2015 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 17.1% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-04-29) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2015-01-31": 0.1713
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2015-01-31": 0.0387
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2017-01-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/880460/000088046016000041/0000880460-16-000041-index.htm",
    "form": "10-K",
    "filed": "2016-04-29"
  }
}
P-12 ยท FY 2017-01-28 ยท CLEAN17.0

Restatement predictor

F-Score 0.51 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-04-28) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.509,
  "probability": 0.00188,
  "components": {
    "rsst": -0.1297,
    "drec": -0.0122,
    "dinv": -0.0746,
    "soft": 0.9221,
    "dcs": -0.1274,
    "droa": -0.0429,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2017-01-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/880460/000088046017000007/0000880460-17-000007-index.htm",
    "form": "10-K",
    "filed": "2017-04-28"
  }
}