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CIK 1336655

CHINA LINEN TEXTILE INDUSTRY, LTD
CIK 0001336655 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
38.7
composite ยท 4 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 2011-12-31 ยท ELEVATED52.0

Earnings quality

Beneish M-Score -1.99 in the elevated zone
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2012-02-21) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.992,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.811,
    "GMI": 0.886,
    "AQI": 0.63,
    "SGI": 1.307,
    "DEPI": 0.6,
    "SGAI": 1,
    "LVGI": 1.304,
    "TATA": 0.159
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.1781,
  "inputs": {
    "revenue_t": 64159092,
    "revenue_t1": 49090643,
    "total_assets_t": 65980127,
    "net_income_t": 12305290,
    "cfo_t": 1831007
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1336655/000114420412010095/0001144204-12-010095-index.htm",
    "form": "20-F",
    "filed": "2012-02-21"
  }
}
P-05 ยท FY 2011-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 27.8% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2012-02-21) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2011-12-31": 0.2785,
    "2010-12-31": 0.268,
    "2009-12-31": 0.2721
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2011-12-31": -0.0685,
    "2010-12-31": -0.058,
    "2009-12-31": -0.0621
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1336655/000114420412010095/0001144204-12-010095-index.htm",
    "form": "20-F",
    "filed": "2012-02-21"
  }
}
P-12 ยท FY 2011-12-31 ยท CLEAN22.9

Restatement predictor

F-Score 0.69 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2012-02-21) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.687,
  "probability": 0.00254,
  "components": {
    "rsst": 0.1781,
    "drec": 0.0137,
    "dinv": 0.2899,
    "soft": 0.6833,
    "dcs": 0.2905,
    "droa": 0.0013,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1336655/000114420412010095/0001144204-12-010095-index.htm",
    "form": "20-F",
    "filed": "2012-02-21"
  }
}
P-13 ยท FY 2011-12-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 22.77x โ€” servicing debt from operations
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2012-02-21) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2011-12-31": 22.772,
    "2010-12-31": 25.602,
    "2009-12-31": 22.472
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 9.094,
  "definitions": {
    "zombie": "ICR<1 for 3+ consecutive FYs (BIS 2018)",
    "z_distress": "<1.1 distress, 1.1-2.6 gray, >2.6 safe"
  },
  "inputs": {
    "ebit_t": 17442606,
    "interest_expense_t": 765978
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1336655/000114420412010095/0001144204-12-010095-index.htm",
    "form": "20-F",
    "filed": "2012-02-21"
  }
}