STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CAPC

CAPSTONE COMPANIES, INC.
CIK 0000814926 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
100.0
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.

Chat with this filing โ†’

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo โ€” generate one โ†’

Run the bounded investigation agent โ€” reads this company's signals and writes a short, cited summary.

Signals

P-12 ยท FY 2025-12-31 ยท TRIGGERED100.0

Restatement predictor

F-Score 268.62 โ€” misstatement risk 268.6x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-04-01) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 268.622,
  "probability": 0.9939,
  "components": {
    "rsst": -1.4204,
    "drec": null,
    "dinv": null,
    "soft": 0.3381,
    "dcs": null,
    "droa": -14.4201,
    "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/814926/000190359626000120/0001903596-26-000120-index.htm",
    "form": "10-K",
    "filed": "2026-04-01"
  }
}
P-05 ยท FY 2016-12-31 ยท ELEVATED59.4

Tax arbitrage

[FY2016 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 8.6% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2018-03-28) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2016-12-31": 0.0865
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2016-12-31": 0.1235
  },
  "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/814926/000093980218000024/0000939802-18-000024-index.htm",
    "form": "10-K",
    "filed": "2018-03-28"
  }
}
P-13 ยท FY 2024-12-31 ยท ELEVATED100.0

Zombie / distress

Interest coverage -71.13x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-04-01) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": null,
    "2024-12-31": -71.13,
    "2023-12-31": -15.72,
    "2022-12-31": null
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -53.574,
  "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": -995815,
    "interest_expense_t": 14000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/814926/000190359626000120/0001903596-26-000120-index.htm",
    "form": "10-K",
    "filed": "2026-04-01"
  }
}