Grand Perfecta, Inc.
Consumer Discretionary · Services-Racing, Including Track Operation · NV · SEC filings ↗ · Compare ⊕
Financials
SEC XBRL · annual| FY19 | FY18 | FY17 | FY16 | FY15 | FY14 | |
|---|---|---|---|---|---|---|
| Revenue | $0 | $0 | $274,695 | $14.3M | $17.7M | $22.2M |
| Operating income | −$191,230 | −$816,531 | −$1.2M | −$1.7M | $2.0M | $3.0M |
| Net income | $454,524 | $2.6M | −$1.8M | −$3.2M | $918,639 | $1.0M |
| Total assets | $751 | $61,348 | $12.0M | $13.2M | $12.7M | $16.2M |
| Total liabilities | $34,338 | $636,128 | $13.4M | $14.4M | $10.5M | $14.6M |
| Equity | −$33,587 | −$574,780 | −$1.6M | −$1.5M | $1.9M | $1.3M |
| EPS (diluted) | — | — | — | — | — | — |
| Shares out. | 8.0M | 5.0M | 31.8M | 31.1M | 30.5M | 30.5M |
Reported figures from the company's SEC filings (XBRL). Blank where a line item isn't cleanly tagged — never estimated.
Key ratios
from filings · FY2019- Operating margin
- —
- Net margin
- —
- Return on equity
- −1353.3%
- Return on assets
- 60522.5%
- Return on capital (ROCE)
- —
- Liabilities / assets
- 4572.3%
- Debt / equity
- —
- Book value / share
- $-0.00
- Revenue growth (YoY)
- —
- Net income growth (YoY)
- −82.2%
Computed from the company's own SEC figures — no market price, so these are facts, not a valuation. Book value per share is reported equity ÷ shares; it is not the stock price.
Financial health
forensic scores · FY2019- Altman Z″ (distress)
- -22397.47distress
- Accruals / assets
- 68465.4%high accruals
- Piotroski F-Score
- 2/8weak
Altman Z″is a textbook bankruptcy-distress score from book values only (>2.6 safe · 1.1–2.6 grey · <1.1 distress). Accruals = (net income − operating cash flow) ÷ assets; persistently high accruals are an earnings-quality red flag. Beneish M-Scoreis an eight-ratio screen comparing this year with last (M > −1.78 = elevated manipulation-risk screen, not proof). Piotroski F-Scorecounts how many of nine fundamental-health checks pass (shown as passed / applicable; we use operating margin and total liabilities as documented proxies where the exact input isn't XBRL-tagged). Computed from SEC filings — descriptive factors, not advice or a forecast.
Quality score
EDS ScoreOur own multi-factor score from free SEC data — profitability, growth, financial strength, earnings quality, and event/ownership catalysts. No market price and no licensed model: each axis is the share of source-backed checks it passes. Descriptive factors, not advice or a forecast.
Signs
● 3 severe● 3 warning● 0 good- Negative shareholder equity
- Altman Z″ in the distress zone
- Filed a late-filing notice (Form NT) — missed an SEC deadline
- High leverage (liabilities > 70% of assets)
- Negative operating cash flow
- High accruals — earnings-quality risk
Derived from the company's own SEC figures (fundamentals, forensic scores, filing discipline) — descriptive factors, not advice or a forecast.
Risk flags
late SEC filings- NT 10-Kmissed a reporting deadline ↗Oct 29, 2019
- NT 10-Qmissed a reporting deadline ↗Mar 19, 2019
- NT 10-Kmissed a reporting deadline ↗Oct 31, 2018
- NT 10-Kmissed a reporting deadline ↗Oct 30, 2017
- NT 10-Kmissed a reporting deadline ↗Oct 31, 2016
- NT 10-Kmissed a reporting deadline ↗Oct 29, 2015
A Form NT means the company notified the SEC it would file a periodic report late — often an accounting, audit or liquidity warning sign. Also search SEC enforcement actions for this company.
Insider transactions
SEC Form 4 · most recent| Insider | Date | Type | Shares | Price |
|---|---|---|---|---|
| Ketter SteveOfficer — Sole Officer & Director | May 8, 2019 | Grant | 3.0M | $0.01 |
| Tanabe Akira | Jun 28, 2018 | J | 1.3M | $0.00 |
| Takahashi Hideaki | Jun 28, 2018 | J | 272,668 | $0.00 |
| Watanabe ShuyaDirector | Jun 28, 2018 | J | 14.0M | $420000.00 |
| Ozawa Takashi | Jun 28, 2018 | J | 6.6M | $198000.00 |
| Okai MotonoriDirector | Nov 2, 2015 | Sell | 1.4M | $1490104.00 |
Headline trade per Form 4 (officers, directors, 10%+ owners). Buy/sell read from the filing's structured data — blank where a field isn't cleanly tagged.
Material events
SEC Form 8-K · most recent- Entered a material agreement · Unregistered equity sale · Change in control · Director / officer changeDec 26, 2019
- Other material eventApr 30, 2019
- Director / officer changeJul 30, 2018
- Completed an acquisition or disposition · Change in control · Director / officer changeJun 28, 2018
- Director / officer changeDec 8, 2017
- Entered a material agreement · New financial obligationJun 20, 2016
- Changed auditorApr 27, 2016
- Entered a material agreementMar 8, 2016
Events the company reported on Form 8-K, labelled by the SEC item code it filed under — its own classification, not our interpretation.
Recent SEC filings
All filings ↗- REVOKEDFeb 3, 2022
- 10-QFORM 10-QMar 17, 2020
- 8-KCURRENT REPORTDec 26, 2019
- 10-KANNUAL REPORTDec 18, 2019
- NT 10-KFORM 12B-25Oct 29, 2019
- 10-QFORM 10-QJun 13, 2019
- 4PRIMARY DOCUMENTMay 14, 2019
- 3PRIMARY DOCUMENTMay 14, 2019
- 8-KFORM 8-KApr 30, 2019
- 10-QFORM10-QMar 19, 2019
- NT 10-QMar 19, 2019
- 10-QFORM 10-QFeb 14, 2019
- 10-KFORM 10-KJan 25, 2019
- NT 10-KEXTENSIONOct 31, 2018
- SC 13G/ASCHEDULE 13G AMENDMENTSep 17, 2018
Event-driven situations (1)
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