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CIK 895516

SPECTRUM GROUP INTERNATIONAL, INC.
CIK 0000895516 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
49.9
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.

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Signals

P-12 ยท FY 2013-06-30 ยท ELEVATED59.9

Restatement predictor

F-Score 1.80 โ€” misstatement risk 1.8x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-10-15) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.798,
  "probability": 0.00665,
  "components": {
    "rsst": 0.0212,
    "drec": null,
    "dinv": 0.0613,
    "soft": 0.8989,
    "dcs": -0.0699,
    "droa": -0.0012,
    "issue": 1
  },
  "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/895516/000089551613000030/0000895516-13-000030-index.htm",
    "form": "10-K",
    "filed": "2013-10-15"
  }
}
P-13 ยท FY 2013-06-30 ยท ELEVATED51.9

Zombie / distress

Interest coverage 0.53x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-10-15) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2013-06-30": 0.525,
    "2012-06-30": -0.766,
    "2011-06-30": 2.409
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": 0.328,
  "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": 2314000,
    "interest_expense_t": 4404000
  },
  "stale": false,
  "latest_filing_period": "2013-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/895516/000089551613000030/0000895516-13-000030-index.htm",
    "form": "10-K",
    "filed": "2013-10-15"
  }
}
P-01 ยท FY 2013-06-30 ยท CLEAN28.0

Earnings quality

Beneish M-Score -2.56 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-10-15) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.557,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 0.889,
    "AQI": 0.917,
    "SGI": 0.93,
    "DEPI": 0.971,
    "SGAI": 1,
    "LVGI": 1.066,
    "TATA": 0.022
  },
  "defaulted_to_neutral": [
    "DSRI",
    "SGAI"
  ],
  "sloan_accruals": 0.0212,
  "inputs": {
    "revenue_t": 7406043000,
    "revenue_t1": 7962949000,
    "total_assets_t": 371375000,
    "net_income_t": 3369000,
    "cfo_t": -4738000
  },
  "stale": false,
  "latest_filing_period": "2013-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/895516/000089551613000030/0000895516-13-000030-index.htm",
    "form": "10-K",
    "filed": "2013-10-15"
  }
}
P-05 ยท FY 2013-06-30 ยท CLEAN0.0

Tax arbitrage

ETR 34.1% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-10-15) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2013-06-30": 0.3413,
    "2012-06-30": 0.4735,
    "2011-06-30": 0.4376
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2013-06-30": -0.1313,
    "2012-06-30": -0.2635,
    "2011-06-30": -0.2276
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2013-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/895516/000089551613000030/0000895516-13-000030-index.htm",
    "form": "10-K",
    "filed": "2013-10-15"
  }
}