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CIK 1137083

L & L ENERGY, INC.
CIK 0001137083 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
22.9
composite ยท 3 signals ยท CLEAN

Every card below shows the score and the exact filing data it was computed from โ€” no unexplained numbers. Some signals (P-02, P-03, P-08, P-09, P-10, P-11) pull live documents from SEC EDGAR the first time you view this company; a few of those (P-03, P-10, P-11) use AI to read the filing text, but every AI claim must quote the actual document verbatim or it's discarded โ€” never a guess.

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Signals

P-01 ยท FY 2013-04-30 ยท CLEAN27.4

Earnings quality

Beneish M-Score -2.54 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2013-08-09) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.542,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.781,
    "GMI": 1.307,
    "AQI": 0.651,
    "SGI": 1.371,
    "DEPI": 1.232,
    "SGAI": 0.525,
    "LVGI": 0.856,
    "TATA": -0.079
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0817,
  "inputs": {
    "revenue_t": 218155199,
    "revenue_t1": 159076330,
    "total_assets_t": 322596943,
    "net_income_t": 38352246,
    "cfo_t": 62838338
  },
  "stale": false,
  "latest_filing_period": "2013-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1137083/000113708313000036/0001137083-13-000036-index.htm",
    "form": "10-K/A",
    "filed": "2013-08-09"
  }
}
P-05 ยท FY 2013-04-30 ยท CLEAN0.0

Tax arbitrage

ETR 43.8% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2013-08-09) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2013-04-30": 0.4383,
    "2012-04-30": 0.4916,
    "2011-04-30": 0.654
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2013-04-30": -0.2283,
    "2012-04-30": -0.2816,
    "2011-04-30": -0.444
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2013-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1137083/000113708313000036/0001137083-13-000036-index.htm",
    "form": "10-K/A",
    "filed": "2013-08-09"
  }
}
P-12 ยท FY 2013-04-30 ยท CLEAN21.3

Restatement predictor

F-Score 0.64 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K/A on SEC.gov (filed 2013-08-09) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.639,
  "probability": 0.00236,
  "components": {
    "rsst": -0.0817,
    "drec": 0.0078,
    "dinv": 0.0074,
    "soft": 0.4328,
    "dcs": 0.3567,
    "droa": 0.0674,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2013-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1137083/000113708313000036/0001137083-13-000036-index.htm",
    "form": "10-K/A",
    "filed": "2013-08-09"
  }
}