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PWCM

LM FUNDING AMERICA, INC.
CIK 0001640384 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
80.1
composite ยท 3 signals ยท ELEVATED

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-12 ยท FY 2025-12-31 ยท ELEVATED50.4

Restatement predictor

F-Score 1.51 โ€” misstatement risk 1.5x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.511,
  "probability": 0.00559,
  "components": {
    "rsst": -0.2712,
    "drec": null,
    "dinv": null,
    "soft": 0.8067,
    "dcs": -0.1959,
    "droa": -0.3585,
    "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/1640384/000119312526133333/0001193125-26-133333-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}
P-13 ยท FY 2025-12-31 ยท ELEVATED100.0

Zombie / distress

Interest coverage -20.35x 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": -20.348,
    "2024-12-31": -14.563,
    "2023-12-31": null,
    "2022-12-31": null
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -6.988,
  "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": -22884887,
    "interest_expense_t": 1124685
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1640384/000119312526133333/0001193125-26-133333-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}
P-01 ยท FY 2025-12-31 ยท CLEAN0.0

Earnings quality

Beneish M-Score -7.26 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -7.259,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1.263,
    "SGI": 0.804,
    "DEPI": 0.658,
    "SGAI": 2.409,
    "LVGI": 10.939,
    "TATA": -0.252
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI"
  ],
  "sloan_accruals": -0.2712,
  "inputs": {
    "revenue_t": 8844733,
    "revenue_t1": 10999648,
    "total_assets_t": 51316226,
    "net_income_t": -26920197,
    "cfo_t": -13987759
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1640384/000119312526133333/0001193125-26-133333-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}