CIK 1421561

CHINA SHENGDA PACKAGING GROUP INC.

CIK 0001421561 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

69.5

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-05 · FY 2014-12-31 · ELEVATED87.4

Tax arbitrage

ETR 1.5% vs 21% statutory — gap persistent across 2 of 3 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2015-03-30) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2014-12-31": 0.0148,
    "2013-12-31": -0.0311,
    "2012-12-31": 0.1412
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2014-12-31": 0.1952,
    "2013-12-31": 0.2411,
    "2012-12-31": 0.0688
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1421561/000106299315001599/0001062993-15-001599-index.htm",
    "form": "10-K",
    "filed": "2015-03-30"
  }
}

P-01 · FY 2014-12-31 · CLEAN17.0

Earnings quality

Beneish M-Score -2.91 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2015-03-30) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.905,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1.011,
    "AQI": 1.044,
    "SGI": 1.137,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 0.958,
    "TATA": -0.125
  },
  "defaulted_to_neutral": [
    "DSRI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.1272,
  "inputs": {
    "revenue_t": 152575962,
    "revenue_t1": 134182900,
    "total_assets_t": 170960951,
    "net_income_t": 2586605,
    "cfo_t": 23961930
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1421561/000106299315001599/0001062993-15-001599-index.htm",
    "form": "10-K",
    "filed": "2015-03-30"
  }
}

P-12 · FY 2014-12-31 · CLEAN23.6

Restatement predictor

F-Score 0.71 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2015-03-30) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.709,
  "probability": 0.00262,
  "components": {
    "rsst": -0.1272,
    "drec": null,
    "dinv": -0.0143,
    "soft": 0.5134,
    "dcs": 0.1371,
    "droa": -0.0015,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1421561/000106299315001599/0001062993-15-001599-index.htm",
    "form": "10-K",
    "filed": "2015-03-30"
  }
}