Earnings quality
P-01 · Calculated
Threshold met
FY 2017-12-31
How reported earnings relate to accruals and to changes in receivables, margins and asset quality.
Beneish M-Score 10.15 is above the -1.78 cut-off used in the original study
Trend: flat
POWIN ENERGY CORP
CIK 0001468780
Financial snapshot
Revenue
Net income
Operating margin
Free cash flow
Total debt
Cash
Research
Filings
Open the filing explorer →Recent filings load as you scroll to this section.
Analytical signals
How signals work →Calculations over this company’s filings, each compared with a stated threshold. They indicate where to read more closely; they are analytical evidence, not conclusions, and none implies wrongdoing.
Interest coverage
P-13 · Calculated
Threshold met
FY 2016-12-31
Whether operating earnings cover interest expense, and for how many consecutive years they did not.
Interest coverage below 1.0x for 3 consecutive years (BIS-style test; company age is not checked)
Trend: flat
Restatement indicators
P-12 · Calculated
Threshold met
FY 2017-12-31
How closely reported accruals and financing patterns resemble those of companies that later restated.
F-Score 9.76 is above the 1.85 reference level of the Dechow et al. model
Trend: flat
No stored result for Subsidiary jurisdictions, ESG disclosure support, Effective tax rate, Pension funding, Insider filing timing, Language change, Strategic-review language, Carbon-exposed assets. Some signals are computed on request, and others need inputs this company’s filings do not tag; a missing result is not a finding either way.
Methodology and sources
- Financial figures come from SEC XBRL company facts (annual reports). Choose any evidence marker to see the filing behind a value.
- Filing text comes from SEC EDGAR. Browse this company on EDGAR ↗
- Signals are calculated by Stratum from those filings. Some use AI to read filing text, and every AI claim must quote the document verbatim or it is discarded. Full methodology
More tools: chat with the 10-K · generate an investigation memo