Assay
Financial-condition grades for SEC filers
Company Report · as of Oct 9, 2026
|
| Kustom Entertainment, Inc.KUST · business equipment | |
|---|---|
| Grade |  Eweakest fifth of 497 graded peers; percentile 100.0, sampling error 2.2 points; lower is stronger |
| Rank | 497 of 497 |
| Profitability | Epercentile 87.1 |
| Solvency | Epercentile 89.4 |
| Growth and financing | Epercentile 97.4 |
| Reliability | 0.83 AUCfailure model, filers with $12.5M to $120M assets; 95% interval 0.79 to 0.86; 201 events, 2020 to 2025 |
| Peer failure rate | 1.07% a yearItem 1.03 bankruptcies, same asset band, 2012 to 2025 |
| Size band | $12.5M to $120M assetstotal assets $19.3M[1] |
| Standard universe | insiderevenue above $1M and assets above $10M[1-2] |
| Warnings | dilution, short runway, late filernot computable: distress |
| Inputs computable | 8 of 14 |
| Graded from | filings received through Apr 13, 2026179 days before the rescan; every figure keyed to the SEC receipt date |
| Last close | $4.142026-10-08; market equity $26.9M; iex feed |
| Price used in grade | None |
| Share price, twelve months to the rescansplit-adjusted close; a lollipop at every rescan carries the letter held then; baseline ticks are SEC receipt dates of the inputs; ranges and dragging scroll the full history | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Percentile at every rescan on file, Jan 21, 2012 to Oct 9, 2026; stronger toward the top. Hover for the date. Open this report as it stood on | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
Each date opens the report as it stood on that rescan. |
Business, in the company's words. Opening of Item 1 of the 10-K received Apr 13, 2026; the document on sec.gov.
the “Company,” “we,” “us” and “our” refer to Kustom Entertainment, Inc. were incorporated in Nevada on December 13, 2000 as Vegas Petra, Inc. From that date until November 30, 2004, when we entered into a Plan of Merger with Digital Ally, Inc., a Nevada corporation formerly known as Trophy Tech Corporation (the “Predecessor Registrant”), we had not conducted any operations and were a closely held company. In conjunction with the merger, we were renamed Digital Ally, Inc. January 2, 2008, our common stock commenced trading on the Nasdaq Capital Market. We conduct our business from 6366 College Blvd., Overland Park, Kansas 66211. Our telephone number is (913) 814-7774.
Warnings [top]
7 checks ran; none of them enters the letter. The checks are listed on the warnings screen.
The Fourteen Inputs [top]
Lower percentile is stronger. Source numbers open the SEC filing; a range that spans filings opens the sources table.
| Input | Percentile, 0 to 100 | Value | Source | Peer median | Percentile | Peers | Period end |
|---|---|---|---|---|---|---|---|
| Profitability, sleeve percentile 87.1 | |||||||
| Gross profitability | 7.0% | [1,6] | 28.5% | 85.1 | 558 | 2025-12-31 | |
| Return on invested capital | not computable | 10.9% | |||||
| latest aligned inputs end 2013-12-31; latest annual assets end 2025-12-31 | |||||||
| Accruals ratio | 7.4% | [1,7-9] | (7.4%) | 93.5 | 621 | 2025-12-31 | |
| Gross margin stability, five years | 7.8 pts | [2,6,10-17] | 2.4 pts | 82.7 | 429 | 2025-12-31 | |
| Solvency, sleeve percentile 89.4 | |||||||
| Twelve-month failure probability | not computable | 0.05% | |||||
| liabilities and a nearby cover-page share count are required at 2025-12-31 | |||||||
| Altman Z double-prime | (28.46) | [1,18-23] | 2.18 | 92.7 | 566 | 2025-12-31 | |
| Net debt to EBITDA | not computable | 1.11x | |||||
| EBITDA must exceed $100,000 | |||||||
| Interest coverage | not computable | 3.77x | |||||
| latest aligned inputs end 2023-12-31; latest annual assets end 2025-12-31 | |||||||
| Current ratio | 0.86x | [18-19] | 2.02x | 86.0 | 666 | 2025-12-31 | |
| Growth and financing, sleeve percentile 97.4 | |||||||
| Revenue growth, three-year compound | (28.1%) | [2,11,13,15] | 6.4% | 96.3 | 538 | 2025-12-31 | |
| Free cash flow growth, three-year compound | not computable | 17.2% | |||||
| four consecutive annual FCF observations are required; found 13 | |||||||
| Reinvestment rate | not computable | 14.3% | |||||
| NOPAT must exceed $100,000 | |||||||
| Asset growth, three years | (30.1%) | [1,9,24-25] | 5.0% | 96.4 | 563 | 2025-12-31 | |
| Net share issuance, one year | 13,568.3% | [3-4] | 0.5% | 99.5 | 407 | 2026-04-10 | |
Gross profitability. Revenue less cost of goods sold, over total assets.
Accruals ratio. Net income less operating cash flow, over average assets; lower is stronger.
Gross margin stability, five years. Standard deviation of gross margin; lower is stronger.
Twelve-month failure probability. CHS model; lower is stronger.
Net debt to EBITDA. Lower is stronger.
Net share issuance, one year. Split-adjusted; lower is stronger.
Sleeves are equal-weighted; within a sleeve each computable input carries equal weight. Composite 0.920; sampling error 2.2 percentile points on 497 peers.
Among 497 Peers [top]
Composite score of every graded peer, smoothed. Vertical rules are the letter band edges at the 20th, 40th, 60th and 80th percentiles. Small dots are the six largest peers by market equity.
| Rank | Company | Percentile | Letter | Warnings |
|---|---|---|---|---|
| 492 | Sports Entertainment Gaming Global Corp. (LTRYW) Sports Entertainment Gaming Global Corp. (LTRYW) Eweakest fifth; percentile 99.1 Nasdaq · Services-Prepackaged Software last close $0.00 Warnings: short runway, late filer; 7 of 14 inputs | 99.1 | E | short runway, late filer |
| 493 | Sports Entertainment Gaming Global Corp. (SEGG) Sports Entertainment Gaming Global Corp. (SEGG) Eweakest fifth; percentile 99.1 Nasdaq · Services-Prepackaged Software last close $1.88 Warnings: short runway, late filer; 7 of 14 inputs | 99.1 | E | short runway, late filer |
| 494 | Polar Power, Inc. (POLA) Polar Power, Inc. (POLA) Eweakest fifth; percentile 99.4 Nasdaq · Miscellaneous Electrical Machinery, Equipment & Supplies market equity $4.2M; last close $1.08 Warnings: dilution, short runway, late filer, fortress balance sheet; 8 of 14 inputs | 99.4 | E | dilution, short runway, late filer, fortress balance sheet |
| 495 | Pixelworks, Inc. (PXLW) Pixelworks, Inc. (PXLW) Eweakest fifth; percentile 99.6 Nasdaq · Services-Prepackaged Software market equity $36.5M; last close $6.09 Warnings: dilution, fortress balance sheet; 8 of 14 inputs | 99.6 | E | dilution, fortress balance sheet |
| 496 | Stem, Inc. (STEM) Stem, Inc. (STEM) Eweakest fifth; percentile 99.8 NYSE · Services-Computer Integrated Systems Design market equity $40.4M; last close $4.21 No active warnings; 8 of 14 inputs | 99.8 | E | |
| 497 | Kustom Entertainment, Inc. (KUST) Kustom Entertainment, Inc. (KUST) Eweakest fifth; percentile 100.0 Nasdaq · Radio & Tv Broadcasting & Communications Equipment market equity $26.9M; last close $4.14 Warnings: dilution, short runway, late filer; 8 of 14 inputs | 100.0 | E | dilution, short runway, late filer |
| Peer policy | Letter | Percentile | Peers |
|---|---|---|---|
| all graded filers, equal sleeves | E | 99.8 | 2204 |
| sector peers, equal sleeves (the grade) | E | 100.0 | 497 |
| same exchange, equal sleeves | E | 99.7 | 1219 |
| sector peers, equal inputs | E | 100.0 | 497 |
Each letter is one fifth of the 497 graded peers, about 99 companies. A boundary letter (A/B, B/C, C/D, D/E) marks a percentile within one sampling error of a band edge.
What the Price Implies [top]
Market measures at the 2026-10-08 close. None enters the grade. Percentile among graded peers with the same measure.
| Measure | Value | Peer median | Percentile | Reading |
|---|---|---|---|---|
| Twelve-month price change, skipping the latest month | (96.9%) | 2.2% | 1 | hotter than 1 of 100 peers |
| Distance from 52-week high | (87.0%) | (30.0%) | 4 | closer to its high than 4 of 100 peers |
| EBIT to enterprise value | (40.7%) | 1.5% | 9 | pricier than 91 of 100 peers |
| Free cash flow yield | (32.2%) | 2.7% | 9 | pricier than 91 of 100 peers |
| Book value to price | 0.08 | 0.23 | 23 | pricier than 77 of 100 peers |
| Sales to price | 0.51 | 0.30 | 63 | pricier than 37 of 100 peers |
| Composite equity issuance, five years | 1,123.6% | 3.9% | 99 | more equity-funded than 99 of 100 peers |
| Relative strength against the sector, log excess return | (3.77) | (0.26) | 1 | ahead of 1 of 100 peers |
Inputs: market equity $26.9M; EBIT -$10.9M; free cash flow -$8.7M; book equity $2.3M; sales $13.8M; debt $639,329; cash $830,193[26].
Diagnostics [top]
Diagnostics do not feed the grade.
| Piotroski F-score: 3 of 9, period end 2025-12-31 | ||
|---|---|---|
| Return on assets above zero | (24.1%) | ✗ fail[7,9] |
| Operating cash flow above zero | -$8.4M | ✗ fail[8] |
| Return on assets improved | 22.1 pts | ✓ pass[7,9,24,27] |
| Operating cash flow exceeds net income | -$1.7M | ✗ fail[7-8] |
| Long-term leverage fell | 0.2 pts | ✗ fail[1,9,24,28-29] |
| Current ratio improved | 51.0 pts | ✓ pass[18-19,30-31] |
| No new shares issued | 13,568.3% | ✗ fail[3-4] |
| Gross margin improved | (13.3 pts) | ✗ fail[2,6,10-11] |
| Asset turnover improved | 20.8 pts | ✓ pass[2,9,11,24] |
| Cash, filings, liquidity | |
|---|---|
| Cash and equivalents | $830,193[5] |
| Operating cash flow, four quarters | -$3.6M[5,8,32-35] |
| Months of runway | 2.8 |
| Late filings, two years | 5 |
| NT 10-K or NT 10-Q | |
| Days since last periodic filing | 56 |
| 10-Q received Aug 14, 2026 | |
| Median daily dollar volume | $464,405 |
| 63 sessions | |
| Days since newest grade input | 179 |
Downloads [top]
|
Sources [top]
Every citation on this page. Filing opens the SEC index page for that submission; viewer opens the SEC interactive data for the same filing; series opens the SEC XBRL API record for that tag and company.
| # | Concept | XBRL tag | Value | Period end | Received | Form | Links |
|---|---|---|---|---|---|---|---|
| 1 | assets | us-gaap:Assets | $19.3M | 2025-12-31 | 2026-04-13 | 10-K | filing · viewer · series |
| 2 | revenue | us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax | $13.8M | 2025-12-31 | 2026-04-13 | 10-K | filing · viewer · series |
| 3 | shares outstanding | dei:EntityCommonStockSharesOutstanding | 2,633,063 | 2026-04-10 | 2026-04-13 | 10-K | filing · viewer · series |
| 4 | shares outstanding | dei:EntityCommonStockSharesOutstanding | 115,601,371 | 2025-05-02 | 2025-05-02 | 10-K | filing · viewer · series |
| 5 | cash | us-gaap:CashAndCashEquivalentsAtCarryingValue | $830,193 | 2026-06-30 | 2026-08-14 | 10-Q | filing · viewer · series |
| 6 | gross profit | us-gaap:GrossProfit | $1.3M | 2025-12-31 | 2026-04-13 | 10-K | filing · viewer · series |
| 7 | net income | us-gaap:NetIncomeLoss | -$6.7M | 2025-12-31 | 2026-04-13 | 10-K | filing · viewer · series |
| 8 | operating cash flow | us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations | -$8.4M | 2025-12-31 | 2026-04-13 | 10-K | filing · viewer · series |
| 9 | assets | us-gaap:Assets | $27.7M | 2024-12-31 | 2026-04-13 | 10-K | filing · viewer · series |
| 10 | gross profit | us-gaap:GrossProfit | $3.1M | 2024-12-31 | 2026-04-13 | 10-K | filing · viewer · series |
| 11 | revenue | us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax | $13.5M | 2024-12-31 | 2026-04-13 | 10-K | filing · viewer · series |
| 12 | gross profit | us-gaap:GrossProfit | $5.8M | 2023-12-31 | 2025-05-02 | 10-K | filing · viewer · series |
| 13 | revenue | us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax | $28.2M | 2023-12-31 | 2025-05-02 | 10-K | filing · viewer · series |
| 14 | gross profit | us-gaap:GrossProfit | $2.3M | 2022-12-31 | 2024-04-01 | 10-K | filing · viewer · series |
| 15 | revenue | us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax | $37.0M | 2022-12-31 | 2024-04-01 | 10-K | filing · viewer · series |
| 16 | gross profit | us-gaap:GrossProfit | $5.7M | 2021-12-31 | 2023-03-31 | 10-K | filing · viewer · series |
| 17 | revenue | us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax | $21.4M | 2021-12-31 | 2023-03-31 | 10-K | filing · viewer · series |
| 18 | current assets | us-gaap:AssetsCurrent | $9.0M | 2025-12-31 | 2026-04-13 | 10-K | filing · viewer · series |
| 19 | current liabilities | us-gaap:LiabilitiesCurrent | $10.5M | 2025-12-31 | 2026-04-13 | 10-K | filing · viewer · series |
| 20 | retained earnings | us-gaap:RetainedEarningsAccumulatedDeficit | -$144.2M | 2025-12-31 | 2026-04-13 | 10-K | filing · viewer · series |
| 21 | operating income | us-gaap:OperatingIncomeLoss | -$10.9M | 2025-12-31 | 2026-04-13 | 10-K | filing · viewer · series |
| 22 | book equity | us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest | $2.4M | 2025-12-31 | 2026-04-13 | 10-K | filing · viewer · series |
| 23 | liabilities | us-gaap:Liabilities | $17.0M | 2025-12-31 | 2026-04-13 | 10-K | filing · viewer · series |
| 24 | assets | us-gaap:Assets | $47.0M | 2023-12-31 | 2025-05-02 | 10-K | filing · viewer · series |
| 25 | assets | us-gaap:Assets | $56.7M | 2022-12-31 | 2024-04-01 | 10-K | filing · viewer · series |
| 26 | shares outstanding | dei:EntityCommonStockSharesOutstanding | 6,506,860 | 2026-08-14 | 2026-08-14 | 10-Q | filing · viewer · series |
| 27 | net income | us-gaap:ProfitLoss | -$21.7M | 2024-12-31 | 2026-04-13 | 10-K | filing · viewer · series |
| 28 | long term debt | us-gaap:LongTermDebtNoncurrent | $137,541 | 2025-12-31 | 2026-04-13 | 10-K | filing · viewer · series |
| 29 | long term debt | us-gaap:LongTermDebtNoncurrent | $141,083 | 2024-12-31 | 2026-04-13 | 10-K | filing · viewer · series |
| 30 | current assets | us-gaap:AssetsCurrent | $10.4M | 2024-12-31 | 2026-04-13 | 10-K | filing · viewer · series |
| 31 | current liabilities | us-gaap:LiabilitiesCurrent | $29.7M | 2024-12-31 | 2026-04-13 | 10-K | filing · viewer · series |
| 32 | operating cash flow | us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations | -$3.8M | 2026-06-30 | 2026-08-14 | 10-Q | filing · viewer · series |
| 33 | operating cash flow | us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations | -$1.2M | 2026-03-31 | 2026-05-15 | 10-Q | filing · viewer · series |
| 34 | operating cash flow | us-gaap:NetCashProvidedByUsedInOperatingActivities | -$9.0M | 2025-09-30 | 2025-11-12 | 10-Q | filing · viewer · series |
| 35 | operating cash flow | us-gaap:NetCashProvidedByUsedInOperatingActivities | -$8.6M | 2025-06-30 | 2025-08-18 | 10-Q | filing · viewer · series |
Limitations [top]
Grade boundary. Percentile 100.0 is 20.0 points from the nearest band edge; sampling error is 2.2 points.
Peer group. Sector assignment from four-digit SIC codes, hand-tuned and published. The grade under three alternative peer policies is tabled above.
Size. Within a sector the letter tracks size. Among graded filers in the smallest asset band, 72% grade E and 0% grade A; in the largest, 13% grade E and 21% grade A. Universe as of Oct 9, 2026.
Failure model. filings 2012-01-01 to 2019-12-31 fit, filings 2020-01-01 to 2025-12-31 test; status post hoc pending confirmation. pre-registered on 2026 filings once their 12-month outcome windows close; supported if the paired per-quintile gain over the pooled model has a lower bound above 0.05.
Input validity. Revenue or total assets at or below $100,000 sets the degenerate-inputs flag. An input whose denominator is at or below $100,000 is left not computable rather than ranked.
Returns. No input on this page has a post-2015 confidence interval on returns that excludes zero. The grade ranks reported financial condition and is not a return forecast.
.jpg){kind=link}
.jpg){kind=link}
.jpg){kind=link}
.jpg){kind=link}
.jpg){kind=link}
.jpg){kind=link}
