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CUENW

CUENTAS, INC.
CIK 0001424657 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
14.8
composite ยท 3 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 2022-12-31 ยท TRIGGERED100.0

Tax arbitrage

[FY2022 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 0.0% vs 21% statutory โ€” gap persistent across 3 of 3 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2024-04-15) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2022-12-31": 0,
    "2021-12-31": 0,
    "2020-12-31": 0
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2022-12-31": 0.21,
    "2021-12-31": 0.21,
    "2020-12-31": 0.21
  },
  "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/1424657/000121390024032958/0001213900-24-032958-index.htm",
    "form": "10-K",
    "filed": "2024-04-15"
  }
}
P-13 ยท FY 2023-12-31 ยท ELEVATED20.0

Zombie / distress

[FY2023 data, stale โ€” no more recent EBIT figure in XBRL] Altman Z'' -51.16 in the distress zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-11-19) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": null,
    "2024-12-31": null,
    "2023-12-31": 91.557,
    "2022-12-31": -1196.25
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": -51.161,
  "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": -6409000,
    "interest_expense_t": -70000
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1424657/000121390025112675/0001213900-25-112675-index.htm",
    "form": "10-K",
    "filed": "2025-11-19"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN14.8

Restatement predictor

F-Score 0.44 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-04-23) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.445,
  "probability": 0.00164,
  "components": {
    "rsst": -0.193,
    "drec": null,
    "dinv": null,
    "soft": 0.9407,
    "dcs": null,
    "droa": 1.3453,
    "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/1424657/000121390026046789/0001213900-26-046789-index.htm",
    "form": "10-K",
    "filed": "2026-04-23"
  }
}