Restatement indicators
P-12 · Calculated
FY 2013-12-31
How closely reported accruals and financing patterns resemble those of companies that later restated.
F-Score 1.89 is above the 1.85 reference level of the Dechow et al. model
Trend: flat
CIK 0000912898
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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.
P-12 · Calculated
FY 2013-12-31
How closely reported accruals and financing patterns resemble those of companies that later restated.
F-Score 1.89 is above the 1.85 reference level of the Dechow et al. model
Trend: flat
P-13 · Calculated
FY 2011-12-31
Whether operating earnings cover interest expense, and for how many consecutive years they did not.
[FY2011 data, stale — no more recent EBIT figure in XBRL] Interest coverage 0.93x, below 1.0x
Trend: flat
P-01 · Calculated
FY 2013-12-31
Beneish M-Score -2.60 is below the reference levels used here
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.
More tools: chat with the 10-K · generate an investigation memo