CIK 1381790

TSINGDA EEDU CORP

CIK 0001381790 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

61.3

composite · 3 signals · TRIGGERED

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-01 · FY 2011-12-31 · TRIGGERED60.2

Earnings quality

Beneish M-Score -1.39 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-03-30) ↗

Evidence — inputs and thresholds

{
  "m_score": -1.392,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.574,
    "GMI": 1.079,
    "AQI": 0.972,
    "SGI": 1.645,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.025,
    "TATA": -0.008
  },
  "defaulted_to_neutral": [
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.01,
  "inputs": {
    "revenue_t": 45155225,
    "revenue_t1": 27447545,
    "total_assets_t": 73153868,
    "net_income_t": 13172402,
    "cfo_t": 13756928
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1381790/000093041312001976/0000930413-12-001976-index.htm",
    "form": "10-K",
    "filed": "2012-03-30"
  }
}

P-12 · FY 2011-12-31 · TRIGGERED68.4

Restatement predictor

F-Score 2.05 — misstatement risk 2.1x the base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-03-30) ↗

Evidence — inputs and thresholds

{
  "f_score": 2.051,
  "probability": 0.00759,
  "components": {
    "rsst": -0.01,
    "drec": 0.1786,
    "dinv": 0.0055,
    "soft": 0.7294,
    "dcs": 0.2657,
    "droa": -0.057,
    "issue": 1
  },
  "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/1381790/000093041312001976/0000930413-12-001976-index.htm",
    "form": "10-K",
    "filed": "2012-03-30"
  }
}

P-05 · FY 2011-12-31 · CLEAN23.6

Tax arbitrage

ETR 15.1% — within normal range of statutory

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-03-30) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2011-12-31": 0.1507,
    "2010-12-31": 0.1512
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2011-12-31": 0.0593,
    "2010-12-31": 0.0588
  },
  "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/1381790/000093041312001976/0000930413-12-001976-index.htm",
    "form": "10-K",
    "filed": "2012-03-30"
  }
}