STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIRX

CirTran Corporation
CIK 0000813716 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
83.8
composite ยท 4 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-01 ยท FY 2025-12-31 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 4.97 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-04-15) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 4.969,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 5.914,
    "GMI": 1.312,
    "AQI": 0.61,
    "SGI": 2.411,
    "DEPI": 1,
    "SGAI": 0.552,
    "LVGI": 0.651,
    "TATA": 0.314
  },
  "defaulted_to_neutral": [
    "DEPI"
  ],
  "sloan_accruals": 0.3146,
  "inputs": {
    "revenue_t": 3126891,
    "revenue_t1": 1296796,
    "total_assets_t": 2514031,
    "net_income_t": -701634,
    "cfo_t": -1338174
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/813716/000149315226016869/0001493152-26-016869-index.htm",
    "form": "10-K",
    "filed": "2026-04-15"
  }
}
P-05 ยท FY 2023-12-31 ยท ELEVATED94.2

Tax arbitrage

[FY2023 data, stale โ€” no more recent pretax-income figure in XBRL] ETR -0.0% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-04-15) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2023-12-31": -0.0004
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2023-12-31": 0.2104
  },
  "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/813716/000164117225004894/0001641172-25-004894-index.htm",
    "form": "10-K",
    "filed": "2025-04-15"
  }
}
P-13 ยท FY 2023-12-31 ยท ELEVATED65.5

Zombie / distress

[FY2023 data, stale โ€” no more recent EBIT figure in XBRL] Interest coverage -0.02x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-04-15) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": null,
    "2024-12-31": null,
    "2023-12-31": -0.019,
    "2022-12-31": -0.736
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -173.694,
  "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": -14917,
    "interest_expense_t": 768899
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/813716/000164117225004894/0001641172-25-004894-index.htm",
    "form": "10-K",
    "filed": "2025-04-15"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN19.1

Restatement predictor

F-Score 0.57 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-04-15) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.574,
  "probability": 0.00212,
  "components": {
    "rsst": 0.3146,
    "drec": 0.1681,
    "dinv": 0.1974,
    "soft": 0.9982,
    "dcs": 1.149,
    "droa": 1.4352,
    "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/813716/000149315226016869/0001493152-26-016869-index.htm",
    "form": "10-K",
    "filed": "2026-04-15"
  }
}