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{
"etr_by_year": {
"2025-04-30": -0.9504,
"2024-04-30": -0.0238
},
"statutory_rate": 0.21,
"gap_by_year": {
"2025-04-30": 1.1604,
"2024-04-30": 0.2338
},
"note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
"stale": false,
"latest_filing_period": "2026-04-30",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/39020/000118518526002997/0001185185-26-002997-index.htm",
"form": "10-K",
"filed": "2026-07-17"
}
}{
"icr_by_year": {
"2026-04-30": -34.494,
"2025-04-30": 112.808,
"2024-04-30": 46.046,
"2023-04-30": -29.949
},
"consecutive_years_below_1": 1,
"altman_z_double_prime": 3.555,
"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": -3001000,
"interest_expense_t": 87000
},
"stale": false,
"latest_filing_period": "2026-04-30",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/39020/000118518526002997/0001185185-26-002997-index.htm",
"form": "10-K",
"filed": "2026-07-17"
}
}{
"m_score": -2.521,
"threshold": -1.78,
"ratios": {
"DSRI": 0.885,
"GMI": 1.482,
"AQI": 1.069,
"SGI": 0.906,
"DEPI": 1.185,
"SGAI": 1.384,
"LVGI": 0.925,
"TATA": -0.024
},
"defaulted_to_neutral": [],
"sloan_accruals": -0.0237,
"inputs": {
"revenue_t": 63227000,
"revenue_t1": 69811000,
"total_assets_t": 90706000,
"net_income_t": -903000,
"cfo_t": 1282000
},
"stale": false,
"latest_filing_period": "2026-04-30",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/39020/000118518526002997/0001185185-26-002997-index.htm",
"form": "10-K",
"filed": "2026-07-17"
}
}{
"f_score": 0.713,
"probability": 0.00264,
"components": {
"rsst": -0.0237,
"drec": -0.0127,
"dinv": -0.0094,
"soft": 0.904,
"dcs": -0.0775,
"droa": -0.2626,
"issue": 0
},
"model": "Dechow et al. 2011, Model 1 (simplified RSST)",
"thresholds": {
"elevated": 1,
"triggered": 1.85
},
"stale": false,
"latest_filing_period": "2026-04-30",
"source": {
"url": "https://www.sec.gov/Archives/edgar/data/39020/000118518526002997/0001185185-26-002997-index.htm",
"form": "10-K",
"filed": "2026-07-17"
}
}