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CIK 897315

AMERICAN TAX CREDIT TRUST SERIES I
CIK 0000897315 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
97.2
composite ยท 2 signals ยท TRIGGERED

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 2018-03-30 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 2.16 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-06-25) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 2.158,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1,
    "SGI": 2.028,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1,
    "TATA": 0.795
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "AQI",
    "DEPI",
    "SGAI",
    "LVGI"
  ],
  "sloan_accruals": 0.8907,
  "inputs": {
    "revenue_t": 24930,
    "revenue_t1": 12290,
    "total_assets_t": 1702254,
    "net_income_t": 827932,
    "cfo_t": -525797
  },
  "stale": false,
  "latest_filing_period": "2018-03-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/897315/000109690618000358/0001096906-18-000358-index.htm",
    "form": "10-K",
    "filed": "2018-06-25"
  }
}
P-12 ยท FY 2018-03-30 ยท TRIGGERED86.1

Restatement predictor

F-Score 2.58 โ€” misstatement risk 2.6x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-06-25) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 2.583,
  "probability": 0.00956,
  "components": {
    "rsst": 0.8907,
    "drec": null,
    "dinv": null,
    "soft": 0.9956,
    "dcs": 1.0285,
    "droa": -0.4317,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2018-03-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/897315/000109690618000358/0001096906-18-000358-index.htm",
    "form": "10-K",
    "filed": "2018-06-25"
  }
}