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ABPWW

Abpro Holdings, Inc.
CIK 0001893219 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
93.5
composite ยท 3 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-12 ยท FY 2025-12-31 ยท TRIGGERED67.6

Restatement predictor

F-Score 2.03 โ€” misstatement risk 2.0x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-04-15) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 2.028,
  "probability": 0.0075,
  "components": {
    "rsst": null,
    "drec": 0,
    "dinv": null,
    "soft": 1,
    "dcs": null,
    "droa": null,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1893219/000121390026044166/0001213900-26-044166-index.htm",
    "form": "10-K",
    "filed": "2026-04-15"
  }
}
P-13 ยท FY 2025-12-31 ยท TRIGGERED100.0

Zombie / distress

Zombie: interest coverage below 1.0x for 3 consecutive years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-04-15) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": -7.493,
    "2024-12-31": -25.636,
    "2023-12-31": -510.696,
    "2022-12-31": null
  },
  "consecutive_years_below_1": 3,
  "altman_z_double_prime": -471.497,
  "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": -8452000,
    "interest_expense_t": 1128000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1893219/000121390026044166/0001213900-26-044166-index.htm",
    "form": "10-K",
    "filed": "2026-04-15"
  }
}
P-05 ยท FY 2022-12-31 ยท CLEAN0.0

Tax arbitrage

[FY2022 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 48.2% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2024-04-01) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2022-12-31": 0.4816
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2022-12-31": -0.2716
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1893219/000119312524082201/0001193125-24-082201-index.htm",
    "form": "10-K/A",
    "filed": "2024-04-01"
  }
}