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{
"icr_by_year": {
"2026-03-31": 12.168,
"2025-03-31": 4.364,
"2024-01-31": 41.807,
"2023-01-31": 8.661
},
"consecutive_years_below_1": 0,
"altman_z_double_prime": -3.362,
"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": 2278287,
"interest_expense_t": 187241
},
"stale": false,
"latest_filing_period": "2026-03-31",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/831609/000106299326003168/0001062993-26-003168-index.htm",
"form": "20-F",
"filed": "2026-06-12"
}
}{
"m_score": -2.892,
"threshold": -1.78,
"ratios": {
"DSRI": 0.422,
"GMI": 1,
"AQI": 0.98,
"SGI": 1.083,
"DEPI": 0.894,
"SGAI": 0.928,
"LVGI": 0.841,
"TATA": 0
},
"defaulted_to_neutral": [],
"sloan_accruals": -0.0827,
"inputs": {
"revenue_t": 32614513,
"revenue_t1": 30117880,
"total_assets_t": 54418951,
"net_income_t": -3243718,
"cfo_t": 1363139
},
"stale": false,
"latest_filing_period": "2026-03-31",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/831609/000106299326003168/0001062993-26-003168-index.htm",
"form": "20-F",
"filed": "2026-06-12"
}
}{
"etr_by_year": {
"2026-03-31": 3.3467,
"2025-03-31": 10.5126,
"2024-01-31": 13.4623
},
"statutory_rate": 0.21,
"gap_by_year": {
"2026-03-31": -3.1367,
"2025-03-31": -10.3026,
"2024-01-31": -13.2523
},
"note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
"stale": false,
"latest_filing_period": "2026-03-31",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/831609/000106299326003168/0001062993-26-003168-index.htm",
"form": "20-F",
"filed": "2026-06-12"
}
}{
"f_score": 0.636,
"probability": 0.00235,
"components": {
"rsst": -0.0827,
"drec": -0.0012,
"dinv": 0.0097,
"soft": 0.9577,
"dcs": 0.0851,
"droa": 0.01,
"issue": 0
},
"model": "Dechow et al. 2011, Model 1 (simplified RSST)",
"thresholds": {
"elevated": 1,
"triggered": 1.85
},
"stale": false,
"latest_filing_period": "2026-03-31",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/831609/000106299326003168/0001062993-26-003168-index.htm",
"form": "20-F",
"filed": "2026-06-12"
}
}