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CAPS

CAPSTONE HOLDING CORP.
CIK 0000887151 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
97.2
composite ยท 2 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 TRIGGERED86.0

Restatement predictor

F-Score 2.58 โ€” misstatement risk 2.6x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-04-16) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 2.581,
  "probability": 0.00955,
  "components": {
    "rsst": -0.3411,
    "drec": 0.0426,
    "dinv": 0.1507,
    "soft": 0.9453,
    "dcs": null,
    "droa": -0.3589,
    "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/887151/000143774926012459/0001437749-26-012459-index.htm",
    "form": "10-K",
    "filed": "2026-04-16"
  }
}
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 2026-04-16) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": -2.827,
    "2024-12-31": -0.43,
    "2023-12-31": -0.751,
    "2018-12-31": null
  },
  "consecutive_years_below_1": 3,
  "altman_z_double_prime": -14.926,
  "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": -10986000,
    "interest_expense_t": 3886000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/887151/000143774926012459/0001437749-26-012459-index.htm",
    "form": "10-K",
    "filed": "2026-04-16"
  }
}