CIK 899426

CALYPTE BIOMEDICAL CORP

CIK 0000899426 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

81.4

composite · 4 signals · TRIGGERED

Every card below shows the score and the exact filing data it was computed from — 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 — never a guess.

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Signals

P-13 · FY 2012-12-31 · TRIGGERED100.0

Zombie / distress

Zombie: interest coverage below 1.0x for 3 consecutive years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-06-24) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2012-12-31": -7.828,
    "2011-12-31": -8.041,
    "2010-12-31": -2.013
  },
  "consecutive_years_below_1": 3,
  "altman_z_double_prime": -350.219,
  "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": -955000,
    "interest_expense_t": 122000
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/899426/000143774914011782/0001437749-14-011782-index.htm",
    "form": "10-K",
    "filed": "2014-06-24"
  }
}

P-01 · FY 2012-12-31 · ELEVATED38.8

Earnings quality

Beneish M-Score -2.14 in the elevated zone

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-06-24) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.14,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.259,
    "GMI": 4.597,
    "AQI": 1.015,
    "SGI": 0.397,
    "DEPI": 0.927,
    "SGAI": 2.13,
    "LVGI": 1.058,
    "TATA": -0.223
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.2114,
  "inputs": {
    "revenue_t": 230000,
    "revenue_t1": 579000,
    "total_assets_t": 1766000,
    "net_income_t": -1076000,
    "cfo_t": -682000
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/899426/000143774914011782/0001437749-14-011782-index.htm",
    "form": "10-K",
    "filed": "2014-06-24"
  }
}

P-05 · FY 2010-12-31 · ELEVATED86.2

Tax arbitrage

[FY2010 data, stale — no more recent pretax-income figure in XBRL] ETR 1.9% vs 21% statutory — gap persistent across 1 of 1 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-03-22) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2010-12-31": 0.0195
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2010-12-31": 0.1905
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/899426/000143774912002667/0001437749-12-002667-index.htm",
    "form": "10-K",
    "filed": "2012-03-22"
  }
}

P-12 · FY 2012-12-31 · CLEAN22.0

Restatement predictor

F-Score 0.66 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2014-06-24) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.661,
  "probability": 0.00245,
  "components": {
    "rsst": -0.2114,
    "drec": -0.0021,
    "dinv": -0.0161,
    "soft": 0.979,
    "dcs": -0.5959,
    "droa": -0.2561,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/899426/000143774914011782/0001437749-14-011782-index.htm",
    "form": "10-K",
    "filed": "2014-06-24"
  }
}