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CIK 1363614

CHINA TOPREACH INC.
CIK 0001363614 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
45.2
composite ยท 3 signals ยท TRIGGERED

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 TRIGGERED58.3

Earnings quality

Beneish M-Score -1.54 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 20-F/A on SEC.gov (filed 2012-05-18) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.541,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.009,
    "GMI": 0.959,
    "AQI": 2.581,
    "SGI": 1.045,
    "DEPI": 0.849,
    "SGAI": 1,
    "LVGI": 0.744,
    "TATA": 0.044
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.0466,
  "inputs": {
    "revenue_t": 81735682,
    "revenue_t1": 78184101,
    "total_assets_t": 219161982,
    "net_income_t": 2409785,
    "cfo_t": -7251871
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1363614/000114420412030565/0001144204-12-030565-index.htm",
    "form": "20-F/A",
    "filed": "2012-05-18"
  }
}
P-05 ยท FY 2011-12-31 ยท CLEAN0.1

Tax arbitrage

ETR 31.4% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F/A on SEC.gov (filed 2012-05-18) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2011-12-31": 0.314,
    "2010-12-31": 0.1436,
    "2009-12-31": 0.1715
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2011-12-31": -0.104,
    "2010-12-31": 0.0664,
    "2009-12-31": 0.0385
  },
  "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/1363614/000114420412030565/0001144204-12-030565-index.htm",
    "form": "20-F/A",
    "filed": "2012-05-18"
  }
}
P-12 ยท FY 2011-12-31 ยท CLEAN18.4

Restatement predictor

F-Score 0.55 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F/A on SEC.gov (filed 2012-05-18) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.553,
  "probability": 0.00205,
  "components": {
    "rsst": 0.0466,
    "drec": 0.0115,
    "dinv": 0.0024,
    "soft": 0.8017,
    "dcs": 0.015,
    "droa": -0.049,
    "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/1363614/000114420412030565/0001144204-12-030565-index.htm",
    "form": "20-F/A",
    "filed": "2012-05-18"
  }
}