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CIK 1270532

LINKTONE LTD
CIK 0001270532 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
36.1
composite ยท 3 signals ยท ELEVATED

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 2012-12-31 ยท ELEVATED46.5

Earnings quality

Beneish M-Score -2.08 in the elevated zone
trend: flat
Trend
Source: 20-F/A on SEC.gov (filed 2013-05-22) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.085,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.102,
    "GMI": 1.092,
    "AQI": 0.743,
    "SGI": 0.761,
    "DEPI": 1.115,
    "SGAI": 1,
    "LVGI": 0.965,
    "TATA": 0.117
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.1208,
  "inputs": {
    "revenue_t": 46150876,
    "revenue_t1": 60677173,
    "total_assets_t": 204414572,
    "net_income_t": 18534951,
    "cfo_t": -5297395
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1270532/000117184313002175/0001171843-13-002175-index.htm",
    "form": "20-F/A",
    "filed": "2013-05-22"
  }
}
P-05 ยท FY 2012-12-31 ยท ELEVATED0.0

Tax arbitrage

ETR -7.3% vs 21% statutory โ€” gap persistent across 1 of 3 years
trend: flat
Trend
Source: 20-F/A on SEC.gov (filed 2013-05-22) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-12-31": -0.073,
    "2011-12-31": 0.1713,
    "2010-12-31": 1.6995
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-12-31": 0.283,
    "2011-12-31": 0.0387,
    "2010-12-31": -1.4895
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1270532/000117184313002175/0001171843-13-002175-index.htm",
    "form": "20-F/A",
    "filed": "2013-05-22"
  }
}
P-12 ยท FY 2012-12-31 ยท CLEAN15.0

Restatement predictor

F-Score 0.45 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F/A on SEC.gov (filed 2013-05-22) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.451,
  "probability": 0.00167,
  "components": {
    "rsst": 0.1208,
    "drec": -0.014,
    "dinv": -0.0002,
    "soft": 0.771,
    "dcs": -0.1939,
    "droa": 0.0576,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1270532/000117184313002175/0001171843-13-002175-index.htm",
    "form": "20-F/A",
    "filed": "2013-05-22"
  }
}