Revenue qualityDanger
매출 흑자인데 영업CF 적자 (OCF/매출 -59%). 통계적 정황 신호이며 회계부정 단정이 아닙니다.
22nd Century Group financial statements
22ND 센추리 그룹NASDAQ:XXII · Nasdaq · Consumer Staples · sector #25$0.9199+0.88%
2026-10-06 close22nd Century Group's published financial data is dated 2026-10-04. 2024 revenue was $24M. 2024 operating profit was −$14M.
Reported results
Financial safety
Reference indicatorAs of 2024Distress zoneFinancial-metric reference signal
Altman Z'' zoneZ'' -62.98
Distress
Grey
Safe
- Altman Z''
- -62.98
- Beneish M-Score
- -2.79
- Sloan accrual
- -3.78%
No statistical flag
부실·조작 위험을 나타내는 사실 지표입니다. 투자 조언이 아니며, 검증 전이라 참고용입니다.
Factual information, not investment advice.
Earnings quality · Piotroski F-Score
6/9Moderate
Piotroski measures year-over-year financial improvement, not absolute quality.
Financial improvement score6/9
Profitability
- Positive ROANot passed
- Positive OCFNot passed
- Improving ΔROAPass
- Accruals (OCF > net income)Pass
Leverage & liquidity
- Lower debtPass
- Higher current ratioPass
- No new sharesPass
Efficiency
- Higher gross marginPass
- Higher asset turnoverNot passed
Calculation note: F7(신주)은 equity/asset 유지로 근사
Already-stable companies may score lower when year-over-year improvement is limited.
Factual information, not investment advice.
Forensic signals
Anomaly and structural signals observed in the financial statements.
Margin trendWarning
영업외손익 급변 (영업이익 대비 656% 규모 변동) — 일회성 손익 주의. 통계적 정황 신호이며 회계부정 단정이 아닙니다.
Factual information, not investment advice.
Risk sensitivity — adverse assumptions
Metric changes under stated assumptions; not a forecast or investment advice.
Base metrics
- Operating margin
- -58.9%
- Interest coverage
- -8.5x
- Return on equity (ROE)
- -378%
Operating margin −5pp
Operating lossInterest coverageBase -8.5x adverse case -9.2x
Return on equity (ROE)Base -378% adverse case -430.3%
Revenue −15%
Interest coverage riskInterest coverageBase -8.5x adverse case -7.2x
Return on equity (ROE)Base -378% adverse case -346.2%
Interest rate +2pp
Interest coverage riskInterest coverageBase -8.5x adverse case -7x
Return on equity (ROE)Base -378% adverse case -408.7%
Interest coverage limit
Already below the limit by 65.8ppInterest coverage limit at an operating margin of 6.9%
Interest expense coverage threshold
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