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CPHI

CHINA PHARMA HOLDINGS, INC.
CIK 0001106644 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
88.3
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 4.24 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-04-01) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 4.242,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.136,
    "GMI": 13.77,
    "AQI": 1.73,
    "SGI": 0.915,
    "DEPI": 1.368,
    "SGAI": 1,
    "LVGI": 0.708,
    "TATA": -0.108
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.1454,
  "inputs": {
    "revenue_t": 4144268,
    "revenue_t1": 4528929,
    "total_assets_t": 30999464,
    "net_income_t": -3187556,
    "cfo_t": 148261
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1106644/000121390026038521/0001213900-26-038521-index.htm",
    "form": "10-K",
    "filed": "2026-04-01"
  }
}
P-13 ยท FY 2025-12-31 ยท TRIGGERED100.0

Zombie / distress

Zombie: interest coverage below 1.0x for 4 consecutive years
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": -118.769,
    "2024-12-31": -167.765,
    "2023-12-31": -90.011,
    "2022-12-31": -8.166
  },
  "consecutive_years_below_1": 4,
  "altman_z_double_prime": -3.846,
  "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": -3239078,
    "interest_expense_t": 27272
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1106644/000121390026038521/0001213900-26-038521-index.htm",
    "form": "10-K",
    "filed": "2026-04-01"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN12.5

Restatement predictor

F-Score 0.37 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-04-01) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.375,
  "probability": 0.00139,
  "components": {
    "rsst": -0.1454,
    "drec": 0.0004,
    "dinv": -0.0281,
    "soft": 0.8472,
    "dcs": -0.087,
    "droa": 0.2153,
    "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/1106644/000121390026038521/0001213900-26-038521-index.htm",
    "form": "10-K",
    "filed": "2026-04-01"
  }
}