STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

RHEPA

Regional Health Properties, Inc.
CIK 0001004724 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
53.6
composite ยท 5 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.

Chat with this filing โ†’

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo โ€” generate one โ†’

Run the bounded investigation agent โ€” reads this company's signals and writes a short, cited summary.

Signals

P-01 ยท FY 2025-12-31 ยท TRIGGERED70.7

Earnings quality

Beneish M-Score -1.02 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-04-02) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.025,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.823,
    "GMI": 1,
    "AQI": 0.695,
    "SGI": 2.899,
    "DEPI": 1.065,
    "SGAI": 1,
    "LVGI": 0.88,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 53160000,
    "revenue_t1": 18335000,
    "total_assets_t": 67809000,
    "net_income_t": null,
    "cfo_t": -2260000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1004724/000119312526140347/0001193125-26-140347-index.htm",
    "form": "10-K",
    "filed": "2026-04-02"
  }
}
P-05 ยท FY 2019-12-31 ยท ELEVATED94.0

Tax arbitrage

[FY2019 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 0.0% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2021-03-29) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2019-12-31": 0
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2019-12-31": 0.21
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1004724/000156459021016146/0001564590-21-016146-index.htm",
    "form": "10-K",
    "filed": "2021-03-29"
  }
}
P-13 ยท FY 2023-12-31 ยท ELEVATED72.5

Zombie / distress

[FY2023 data, stale โ€” no more recent EBIT figure in XBRL] Interest coverage -0.30x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": null,
    "2024-12-31": null,
    "2023-12-31": -0.298,
    "2022-12-31": -2.698
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -4.38,
  "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": -821000,
    "interest_expense_t": 2751000
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1004724/000095017025047742/0000950170-25-047742-index.htm",
    "form": "10-K",
    "filed": "2025-03-31"
  }
}
P-07 ยท FY 2025-12-31 ยท CLEAN0.0

Pension underfunding

DB plan 123% funded
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-04-02) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 699000,
  "plan_assets": 863000,
  "funded_ratio": 1.2346,
  "deficit": 164000,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1004724/000119312526140347/0001193125-26-140347-index.htm",
    "form": "10-K",
    "filed": "2026-04-02"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN12.8

Restatement predictor

F-Score 0.38 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-04-02) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.383,
  "probability": 0.00142,
  "components": {
    "rsst": null,
    "drec": 0.0727,
    "dinv": 0.0211,
    "soft": 0.4277,
    "dcs": 1.6451,
    "droa": null,
    "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/1004724/000119312526140347/0001193125-26-140347-index.htm",
    "form": "10-K",
    "filed": "2026-04-02"
  }
}