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UUU

UNIVERSAL SAFETY PRODUCTS, INC.
CIK 0000102109 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
79.3
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 2025-03-31 ยท ELEVATED100.0

Tax arbitrage

ETR -258.4% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-07-02) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-03-31": -2.5844
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-03-31": 2.7944
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2026-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/102109/000110465926080359/0001104659-26-080359-index.htm",
    "form": "10-K",
    "filed": "2026-07-02"
  }
}
P-13 ยท FY 2026-03-31 ยท ELEVATED90.0

Zombie / distress

Interest coverage -13.45x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-07-02) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2026-03-31": -13.454,
    "2025-03-31": 1.532,
    "2024-03-31": -3.627,
    "2023-03-31": 4.092
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": -8.63,
  "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": -4653833,
    "interest_expense_t": 345918
  },
  "stale": false,
  "latest_filing_period": "2026-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/102109/000110465926080359/0001104659-26-080359-index.htm",
    "form": "10-K",
    "filed": "2026-07-02"
  }
}
P-01 ยท FY 2026-03-31 ยท CLEAN0.0

Earnings quality

Beneish M-Score -4.86 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-07-02) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -4.863,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 2.622,
    "GMI": 1.749,
    "AQI": 1,
    "SGI": 0.206,
    "DEPI": 1,
    "SGAI": 4.237,
    "LVGI": 0.594,
    "TATA": -0.671
  },
  "defaulted_to_neutral": [
    "AQI",
    "DEPI"
  ],
  "sloan_accruals": -0.422,
  "inputs": {
    "revenue_t": 4847163,
    "revenue_t1": 23563554,
    "total_assets_t": 4504815,
    "net_income_t": -2485763,
    "cfo_t": 536185
  },
  "stale": false,
  "latest_filing_period": "2026-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/102109/000110465926080359/0001104659-26-080359-index.htm",
    "form": "10-K",
    "filed": "2026-07-02"
  }
}
P-12 ยท FY 2026-03-31 ยท CLEAN3.2

Restatement predictor

F-Score 0.10 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-07-02) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.096,
  "probability": 0.00035,
  "components": {
    "rsst": -0.422,
    "drec": -0.0379,
    "dinv": -0.4223,
    "soft": 0.2289,
    "dcs": -0.7828,
    "droa": -0.6028,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/102109/000110465926080359/0001104659-26-080359-index.htm",
    "form": "10-K",
    "filed": "2026-07-02"
  }
}