CCUR HOLDINGS, INC.

CIK 0000749038

Analytics Research this company

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.

Earnings quality

P-01 · Calculated

Threshold met

FY 2020-06-30

How reported earnings relate to accruals and to changes in receivables, margins and asset quality.

Beneish M-Score -1.30 is above the -1.78 cut-off used in the original study

Trend: flat

P-01 inputs
Input	Value
model score (0–100)	69.4
m_score	-1.299
threshold	-1.78
ratios.DSRI	1
ratios.GMI	1
ratios.AQI	1.11
ratios.SGI	1.699
ratios.DEPI	1
ratios.SGAI	1.23
ratios.LVGI	1.083
ratios.TATA	0.124
defaulted_to_neutral	DSRI, GMI, DEPI
sloan_accruals	0.1306
inputs.revenue_t	5873000
inputs.revenue_t1	3456000
inputs.total_assets_t	69850000
inputs.net_income_t	12230000
inputs.cfo_t	3590000
stale	false
latest_filing_period	2020-06-30

Trend

10-K· 2020-09-15 Methodology

Pension funding

P-07 · Calculated

Threshold met

FY 2020-06-30

The funded ratio of defined-benefit plans against shareholder equity.

DB plan 8% funded — -$4M deficit

Trend: flat

P-07 inputs
Input	Value
model score (0–100)	70.0
benefit_obligation	4352000
plan_assets	342000
funded_ratio	0.0786
deficit	-4010000
deficit_vs_equity	null
thresholds.elevated	<90% funded
thresholds.triggered	<80% funded or deficit >25% of equity
stale	false
latest_filing_period	2020-06-30

Trend

10-K· 2020-09-15 Methodology

Effective tax rate

P-05 · Calculated

Elevated

FY 2020-06-30

The gap between the effective and the statutory tax rate, and whether it persists across three years.

ETR outside 0-100% (a tax benefit, or tax above pretax income) vs 21% statutory — gap persistent across 2 of 2 years

Trend: flat

P-05 inputs
Input	Value
model score (0–100)	100.0
etr_by_year.2020-06-30	-0.8616
etr_by_year.2019-06-30	0.0678
statutory_rate	0.21
gap_by_year.2020-06-30	1.0716
gap_by_year.2019-06-30	0.1422
note	Low ETR can be fully legitimate; this flags persistence + magnitude for review.
stale	false
latest_filing_period	2020-06-30

Trend

10-K· 2020-09-15 Methodology

Interest coverage

P-13 · Calculated

Elevated

FY 2018-06-30

Whether operating earnings cover interest expense, and for how many consecutive years they did not.

[FY2018 data, stale — no more recent EBIT figure in XBRL] EBIT is negative: operating earnings do not cover interest expense

Trend: flat

P-13 inputs
Input	Value
model score (0–100)	80.0
icr_by_year.2020-06-30	null
icr_by_year.2019-06-30	null
icr_by_year.2018-06-30	-1829
icr_by_year.2017-06-30	-5722
consecutive_years_below_1	2
altman_z_double_prime	8.276
definitions.zombie	ICR<1 for 3+ consecutive FYs (BIS 2018)
definitions.z_distress	<1.1 distress, 1.1-2.6 gray, >2.6 safe
inputs.ebit_t	-7316000
inputs.interest_expense_t	4000
stale	true
latest_filing_period	2020-06-30

Trend

10-K· 2019-08-28 Methodology

Restatement indicators

P-12 · Calculated

Below threshold

FY 2020-06-30

F-Score 0.60 is at or below the 1.0 reference level

Trend: flat

How closely reported accruals and financing patterns resemble those of companies that later restated.

P-12 inputs
Input	Value
model score (0–100)	20.0
f_score	0.6
probability	0.00222
components.rsst	0.1306
components.drec	null
components.dinv	null
components.soft	0.8663
components.dcs	0.6994
components.droa	0.1642
components.issue	0
model	Dechow et al. 2011, Model 1 (simplified RSST)
thresholds.elevated	1
thresholds.triggered	1.85
stale	false
latest_filing_period	2020-06-30

Trend

10-K· 2020-09-15 Methodology

No stored result for Subsidiary jurisdictions, ESG disclosure support, 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