CIK 1329365

eFuture Holding Inc.

CIK 0001329365 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

31.5

composite · 3 signals · ELEVATED

Every card below shows the score and the exact filing data it was computed from — 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 — never a guess.

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Signals

P-12 · FY 2015-12-31 · ELEVATED37.8

Restatement predictor

F-Score 1.13 — misstatement risk 1.1x the base rate

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2016-05-02) ↗

Evidence — inputs and thresholds

{
  "f_score": 1.133,
  "probability": 0.00419,
  "components": {
    "rsst": -0.0574,
    "drec": 0.0407,
    "dinv": 0.0006,
    "soft": 0.6792,
    "dcs": -0.0702,
    "droa": -0.0038,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1329365/000117184316009561/0001171843-16-009561-index.htm",
    "form": "20-F",
    "filed": "2016-05-02"
  }
}

P-01 · FY 2015-12-31 · CLEAN28.5

Earnings quality

Beneish M-Score -2.50 — no manipulation profile

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2016-05-02) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.503,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.304,
    "GMI": 1.019,
    "AQI": 0.818,
    "SGI": 0.982,
    "DEPI": 1.035,
    "SGAI": 1,
    "LVGI": 0.921,
    "TATA": -0.054
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.0574,
  "inputs": {
    "revenue_t": 34735682,
    "revenue_t1": 35369517,
    "total_assets_t": 48189990,
    "net_income_t": 1163350,
    "cfo_t": 3767622
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1329365/000117184316009561/0001171843-16-009561-index.htm",
    "form": "20-F",
    "filed": "2016-05-02"
  }
}

P-05 · FY 2015-12-31 · CLEAN0.0

Tax arbitrage

ETR 17.8% — within normal range of statutory

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2016-05-02) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2015-12-31": 0.1785,
    "2014-12-31": 0.3638
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2015-12-31": 0.0315,
    "2014-12-31": -0.1538
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1329365/000117184316009561/0001171843-16-009561-index.htm",
    "form": "20-F",
    "filed": "2016-05-02"
  }
}