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IGC

IGC PHARMA, INC.
CIK 0001326205 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
11.9
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-01 ยท FY 2025-03-31 ยท CLEAN0.0

Earnings quality

Beneish M-Score -3.69 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-06-27) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.692,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.923,
    "GMI": 1.119,
    "AQI": 1.19,
    "SGI": 0.945,
    "DEPI": 0.913,
    "SGAI": 0.691,
    "LVGI": 1.093,
    "TATA": -0.266
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.2496,
  "inputs": {
    "revenue_t": 1271000,
    "revenue_t1": 1345000,
    "total_assets_t": 8747000,
    "net_income_t": -7122000,
    "cfo_t": -4795000
  },
  "stale": false,
  "latest_filing_period": "2025-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1326205/000118518525000706/0001185185-25-000706-index.htm",
    "form": "10-K",
    "filed": "2025-06-27"
  }
}
P-07 ยท FY 2020-03-31 ยท CLEAN0.0

Pension underfunding

[FY2020 data, stale โ€” no more recent pension disclosure in XBRL] DB plan 200% funded
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2021-06-14) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 16000,
  "plan_assets": null,
  "funded_ratio": 2,
  "deficit": 16000,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": true,
  "latest_filing_period": "2025-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1326205/000118518521000802/0001185185-21-000802-index.htm",
    "form": "10-K",
    "filed": "2021-06-14"
  }
}
P-12 ยท FY 2025-03-31 ยท CLEAN14.9

Restatement predictor

F-Score 0.45 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-06-27) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.448,
  "probability": 0.00166,
  "components": {
    "rsst": -0.2496,
    "drec": -0.0005,
    "dinv": -0.0193,
    "soft": 0.5856,
    "dcs": -0.0513,
    "droa": 0.4986,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1326205/000118518525000706/0001185185-25-000706-index.htm",
    "form": "10-K",
    "filed": "2025-06-27"
  }
}