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FCAP

First Capital, Inc.
CIK 0001070296 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
27.0
composite · 4 signals · CLEAN

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-13 · FY 2023-12-31 · ELEVATED20.0

Zombie / distress

[FY2023 data, stale — no more recent EBIT figure in XBRL] Altman Z'' 0.47 in the distress zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) ↗
Evidence — inputs and thresholds
{
  "icr_by_year": {
    "2024-12-31": null,
    "2023-12-31": 1.669,
    "2022-12-31": 8.93,
    "2021-12-31": 12.125
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 0.466,
  "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": 15051000,
    "interest_expense_t": 9017000
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1070296/000110465926037802/0001104659-26-037802-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}
P-01 · FY 2025-12-31 · CLEAN28.9

Earnings quality

Beneish M-Score -2.49 — no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) ↗
Evidence — inputs and thresholds
{
  "m_score": -2.488,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1.001,
    "SGI": 1.016,
    "DEPI": 0.965,
    "SGAI": 1,
    "LVGI": 1,
    "TATA": -0.004
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "SGAI",
    "LVGI"
  ],
  "sloan_accruals": -0.004,
  "inputs": {
    "revenue_t": 7170000,
    "revenue_t1": 7059000,
    "total_assets_t": 1271995000,
    "net_income_t": 16367000,
    "cfo_t": 21284000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1070296/000110465926037802/0001104659-26-037802-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}
P-05 · FY 2025-12-31 · CLEAN19.6

Tax arbitrage

ETR 17.7% — within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) ↗
Evidence — inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.1773,
    "2024-12-31": 0.1564,
    "2023-12-31": 0.1494
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": 0.0327,
    "2024-12-31": 0.0536,
    "2023-12-31": 0.0606
  },
  "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/1070296/000110465926037802/0001104659-26-037802-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}
P-12 · FY 2025-12-31 · CLEAN23.7

Restatement predictor

F-Score 0.71 — at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) ↗
Evidence — inputs and thresholds
{
  "f_score": 0.71,
  "probability": 0.00263,
  "components": {
    "rsst": -0.004,
    "drec": null,
    "dinv": null,
    "soft": 0.9887,
    "dcs": 0.0157,
    "droa": 0.0028,
    "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/1070296/000110465926037802/0001104659-26-037802-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}