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FBYDW

Falcon’s Beyond Global, Inc.
CIK 0001937987 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
100.0
composite · 4 signals · TRIGGERED

Every card below shows the score and the exact filing data it was computed from — 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 — never a guess.

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Signals

P-01 · FY 2025-12-31 · TRIGGERED100.0

Earnings quality

Beneish M-Score 0.93 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-30) ↗
Evidence — inputs and thresholds
{
  "m_score": 0.929,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.98,
    "GMI": 1,
    "AQI": 0.89,
    "SGI": 2.208,
    "DEPI": 0.786,
    "SGAI": 0.515,
    "LVGI": 0.491,
    "TATA": 0.463
  },
  "defaulted_to_neutral": [
    "GMI"
  ],
  "sloan_accruals": 0.4833,
  "inputs": {
    "revenue_t": 14896000,
    "revenue_t1": 6745000,
    "total_assets_t": 66702000,
    "net_income_t": 6312000,
    "cfo_t": -24603000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1937987/000119312526131874/0001193125-26-131874-index.htm",
    "form": "10-K",
    "filed": "2026-03-30"
  }
}
P-12 · FY 2025-12-31 · TRIGGERED100.0

Restatement predictor

F-Score 10.62 — misstatement risk 10.6x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-30) ↗
Evidence — inputs and thresholds
{
  "f_score": 10.624,
  "probability": 0.03931,
  "components": {
    "rsst": 0.4833,
    "drec": 0.0312,
    "dinv": null,
    "soft": 0.9567,
    "dcs": 0.9122,
    "droa": -2.3466,
    "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/1937987/000119312526131874/0001193125-26-131874-index.htm",
    "form": "10-K",
    "filed": "2026-03-30"
  }
}
P-13 · FY 2025-12-31 · TRIGGERED100.0

Zombie / distress

Zombie: interest coverage below 1.0x for 4 consecutive years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-30) ↗
Evidence — inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": -3.962,
    "2024-12-31": -8.36,
    "2023-12-31": -50.852,
    "2022-12-31": -15.58
  },
  "consecutive_years_below_1": 4,
  "altman_z_double_prime": -5.005,
  "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": -13408000,
    "interest_expense_t": 3384000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1937987/000119312526131874/0001193125-26-131874-index.htm",
    "form": "10-K",
    "filed": "2026-03-30"
  }
}
P-05 · FY 2025-12-31 · ELEVATED100.0

Tax arbitrage

ETR -0.0% vs 21% statutory — gap persistent across 2 of 2 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-30) ↗
Evidence — inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": -0.0003,
    "2024-12-31": 0
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": 0.2103,
    "2024-12-31": 0.21
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1937987/000119312526131874/0001193125-26-131874-index.htm",
    "form": "10-K",
    "filed": "2026-03-30"
  }
}