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IPSC

Century Therapeutics, Inc.
CIK 0001850119 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
100.0
composite · 3 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 13.55 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-12) ↗
Evidence — inputs and thresholds
{
  "m_score": 13.552,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 0.861,
    "SGI": 16.568,
    "DEPI": 0.85,
    "SGAI": 1,
    "LVGI": 0.246,
    "TATA": 0.422
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": 0.3269,
  "inputs": {
    "revenue_t": 109164000,
    "revenue_t1": 6589000,
    "total_assets_t": 223704000,
    "net_income_t": -9580000,
    "cfo_t": -103876000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1850119/000110465926026759/0001104659-26-026759-index.htm",
    "form": "10-K",
    "filed": "2026-03-12"
  }
}
P-12 · FY 2025-12-31 · TRIGGERED100.0

Restatement predictor

F-Score 10.10 — misstatement risk 10.1x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-12) ↗
Evidence — inputs and thresholds
{
  "f_score": 10.103,
  "probability": 0.03738,
  "components": {
    "rsst": 0.3269,
    "drec": null,
    "dinv": null,
    "soft": 0.4999,
    "dcs": 15.5676,
    "droa": 0.3155,
    "issue": 1
  },
  "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/1850119/000110465926026759/0001104659-26-026759-index.htm",
    "form": "10-K",
    "filed": "2026-03-12"
  }
}
P-13 · FY 2023-12-31 · ELEVATED100.0

Zombie / distress

[FY2023 data, stale — no more recent EBIT figure in XBRL] Interest coverage -271.38x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-03-19) ↗
Evidence — inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": null,
    "2024-12-31": null,
    "2023-12-31": -271.381,
    "2022-12-31": -131.594
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -4.66,
  "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": -146546000,
    "interest_expense_t": 540000
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1850119/000155837025003299/0001558370-25-003299-index.htm",
    "form": "10-K",
    "filed": "2025-03-19"
  }
}