{"inputs":{"TA":10167.0,"CA":9631.0,"CL":2292.0,"TL":20076.0,"EQ":-9909.0},"accounts_type":"","status":"Active","sic":"78109","as_of":"2026-10-22","ratios":{"working_capital":0.7218451854037573,"leverage":-0.49357441721458456,"equity_cushion":-0.9746237828267925},"z":{},"company_number":"06308084","name":"S & P ASSOCIATES LIMITED","score":40,"band":"stable","layer":"A","confidence":"medium","bs_date":"2026-07-31"}