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CPSH

CPS TECHNOLOGIES CORP.
CIK 0000814676 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
0.0
composite ยท 2 signals ยท CLEAN

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-05 ยท FY 2025-12-27 ยท CLEAN0.0

Tax arbitrage

ETR 38.4% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-03) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-27": 0.3842,
    "2023-12-30": 0.2981
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-27": -0.1742,
    "2023-12-30": -0.0881
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-12-27",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/814676/000143774926006687/0001437749-26-006687-index.htm",
    "form": "10-K",
    "filed": "2026-03-03"
  }
}
P-13 ยท FY 2023-12-30 ยท CLEAN0.0

Zombie / distress

[FY2023 data, stale โ€” no more recent EBIT figure in XBRL] Interest coverage 333.47x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2024-08-02) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-27": null,
    "2024-12-28": null,
    "2023-12-30": 333.47,
    "2022-12-31": 280.918
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 5.618,
  "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": 1699363,
    "interest_expense_t": 5096
  },
  "stale": true,
  "latest_filing_period": "2025-12-27",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/814676/000143774924024423/0001437749-24-024423-index.htm",
    "form": "10-K/A",
    "filed": "2024-08-02"
  }
}