{"inputs":{"TA":140020.0,"CA":20519.0,"CL":126248.0,"TL":126248.0,"EQ":13772.0},"accounts_type":"","status":"Active","sic":"68209","as_of":"2026-10-22","ratios":{"working_capital":-0.7550992715326382,"leverage":0.1090868766237881,"equity_cushion":0.0983573775174975},"z":{},"company_number":"13589939","name":"SP&CO LTD","score":14,"band":"distress","layer":"A","confidence":"medium","bs_date":"2025-08-31"}