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BFRIW

Biofrontera Inc.
CIK 0001858685 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
81.6
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-01 ยท FY 2025-12-31 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 1.22 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-19) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 1.223,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 4.875,
    "SGI": 1.117,
    "DEPI": 13.981,
    "SGAI": 1,
    "LVGI": 0.766,
    "TATA": 0.099
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI"
  ],
  "sloan_accruals": 0.1115,
  "inputs": {
    "revenue_t": 41705000,
    "revenue_t1": 37321000,
    "total_assets_t": 28564000,
    "net_income_t": -10536000,
    "cfo_t": -13361000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1858685/000149315226011625/0001493152-26-011625-index.htm",
    "form": "10-K",
    "filed": "2026-03-19"
  }
}
P-13 ยท FY 2023-12-31 ยท ELEVATED100.0

Zombie / distress

[FY2023 data, stale โ€” no more recent EBIT figure in XBRL] Interest coverage -103.08x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-03-20) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": null,
    "2024-12-31": null,
    "2023-12-31": -103.077,
    "2022-12-31": -1548.417
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -15.697,
  "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": -22677000,
    "interest_expense_t": 220000
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1858685/000149315225011052/0001493152-25-011052-index.htm",
    "form": "10-K",
    "filed": "2025-03-20"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN7.8

Restatement predictor

F-Score 0.23 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-19) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.235,
  "probability": 0.00087,
  "components": {
    "rsst": 0.1115,
    "drec": null,
    "dinv": -0.2061,
    "soft": 0.7007,
    "dcs": 0.1175,
    "droa": 0.4347,
    "issue": 0
  },
  "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/1858685/000149315226011625/0001493152-26-011625-index.htm",
    "form": "10-K",
    "filed": "2026-03-19"
  }
}