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JFB

JFB CONSTRUCTION HOLDINGS
CIK 0002024306 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
86.4
composite ยท 3 signals ยท TRIGGERED

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 2025-12-31 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 0.37 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 0.371,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 2.293,
    "GMI": 2.114,
    "AQI": 0.474,
    "SGI": 1.323,
    "DEPI": 0.741,
    "SGAI": 1,
    "LVGI": 0.187,
    "TATA": 0.163
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.266,
  "inputs": {
    "revenue_t": 30541443,
    "revenue_t1": 23087885,
    "total_assets_t": 40033702,
    "net_income_t": -5272551,
    "cfo_t": -11789888
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2024306/000119312526134406/0001193125-26-134406-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}
P-13 ยท FY 2025-12-31 ยท ELEVATED80.0

Zombie / distress

Interest coverage -11563.53x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": -11563.532,
    "2024-12-31": -1.026
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": 22.921,
  "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": -5654567,
    "interest_expense_t": 489
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2024306/000119312526134406/0001193125-26-134406-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN17.9

Restatement predictor

F-Score 0.54 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.538,
  "probability": 0.00199,
  "components": {
    "rsst": 0.266,
    "drec": 0.2529,
    "dinv": null,
    "soft": 0.3454,
    "dcs": 0.0545,
    "droa": -0.145,
    "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/2024306/000119312526134406/0001193125-26-134406-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}