CIK 932372

SPY INC.

CIK 0000932372 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

64.5

composite · 3 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 2014-12-31 · TRIGGERED76.1

Zombie / distress

Zombie: interest coverage below 1.0x for 4 consecutive years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2015-03-05) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2014-12-31": 0.356,
    "2013-12-31": 0.135,
    "2012-12-31": -2.108,
    "2011-12-31": -6.811
  },
  "consecutive_years_below_1": 4,
  "altman_z_double_prime": -11.041,
  "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": 890000,
    "interest_expense_t": 2500000
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/932372/000141588915000759/0001415889-15-000759-index.htm",
    "form": "10-K",
    "filed": "2015-03-05"
  }
}

P-01 · FY 2014-12-31 · CLEAN36.8

Earnings quality

Beneish M-Score -2.31 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2015-03-05) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.312,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.086,
    "GMI": 0.987,
    "AQI": 0.519,
    "SGI": 1.009,
    "DEPI": 1.209,
    "SGAI": 1,
    "LVGI": 0.969,
    "TATA": 0.053
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.0568,
  "inputs": {
    "revenue_t": 38120000,
    "revenue_t1": 37782000,
    "total_assets_t": 16605000,
    "net_income_t": -1926000,
    "cfo_t": -2806000
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/932372/000141588915000759/0001415889-15-000759-index.htm",
    "form": "10-K",
    "filed": "2015-03-05"
  }
}

P-12 · FY 2014-12-31 · CLEAN28.1

Restatement predictor

F-Score 0.84 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2015-03-05) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.844,
  "probability": 0.00312,
  "components": {
    "rsst": 0.0568,
    "drec": 0.0406,
    "dinv": 0.1179,
    "soft": 0.9693,
    "dcs": -0.0077,
    "droa": 0.0834,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/932372/000141588915000759/0001415889-15-000759-index.htm",
    "form": "10-K",
    "filed": "2015-03-05"
  }
}