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STKS

ONE GROUP HOSPITALITY, INC.
CIK 0001399520 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
50.7
composite ยท 4 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-05 ยท FY 2023-12-31 ยท ELEVATED100.0

Tax arbitrage

[FY2023 data, stale โ€” no more recent pretax-income figure in XBRL] ETR -77.7% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-03-10) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2023-12-31": -0.7767
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2023-12-31": 0.9867
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2025-12-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1399520/000155837025002590/0001558370-25-002590-index.htm",
    "form": "10-K",
    "filed": "2025-03-10"
  }
}
P-12 ยท FY 2025-12-28 ยท ELEVATED36.6

Restatement predictor

F-Score 1.10 โ€” misstatement risk 1.1x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-19) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.098,
  "probability": 0.00406,
  "components": {
    "rsst": -0.1329,
    "drec": 0.0034,
    "dinv": -0.0016,
    "soft": 0.6807,
    "dcs": 0.192,
    "droa": -0.0865,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-12-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1399520/000110465926032065/0001104659-26-032065-index.htm",
    "form": "10-K",
    "filed": "2026-03-19"
  }
}
P-13 ยท FY 2025-12-28 ยท ELEVATED59.6

Zombie / distress

Interest coverage 0.22x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-19) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-28": 0.216,
    "2024-12-31": 0.309,
    "2023-12-31": 1.256,
    "2022-12-31": 9.592
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -0.952,
  "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": 8001000,
    "interest_expense_t": 37100000
  },
  "stale": false,
  "latest_filing_period": "2025-12-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1399520/000110465926032065/0001104659-26-032065-index.htm",
    "form": "10-K",
    "filed": "2026-03-19"
  }
}
P-01 ยท FY 2025-12-28 ยท CLEAN15.5

Earnings quality

Beneish M-Score -2.96 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-19) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.957,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.046,
    "GMI": 1,
    "AQI": 0.97,
    "SGI": 1.197,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.104,
    "TATA": -0.139
  },
  "defaulted_to_neutral": [
    "GMI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.1329,
  "inputs": {
    "revenue_t": 805722000,
    "revenue_t1": 673344000,
    "total_assets_t": 884196000,
    "net_income_t": -92241000,
    "cfo_t": 30312000
  },
  "stale": false,
  "latest_filing_period": "2025-12-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1399520/000110465926032065/0001104659-26-032065-index.htm",
    "form": "10-K",
    "filed": "2026-03-19"
  }
}