CIK 1430060

MAN SHING AGRICULTURAL HOLDINGS, INC

CIK 0001430060 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

82.9

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 2012-06-30 · TRIGGERED55.9

Earnings quality

Beneish M-Score -1.75 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-09-04) ↗

Evidence — inputs and thresholds

{
  "m_score": -1.752,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.295,
    "GMI": 0.947,
    "AQI": 1,
    "SGI": 1.035,
    "DEPI": 0.442,
    "SGAI": 1,
    "LVGI": 0.88,
    "TATA": 0.102
  },
  "defaulted_to_neutral": [
    "AQI",
    "SGAI"
  ],
  "sloan_accruals": 0.1186,
  "inputs": {
    "revenue_t": 33395103,
    "revenue_t1": 32253922,
    "total_assets_t": 41257458,
    "net_income_t": 11200432,
    "cfo_t": 6983639
  },
  "stale": false,
  "latest_filing_period": "2012-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1430060/000114420412049491/0001144204-12-049491-index.htm",
    "form": "10-K",
    "filed": "2012-09-04"
  }
}

P-05 · FY 2012-06-30 · ELEVATED100.0

Tax arbitrage

ETR 0.0% vs 21% statutory — gap persistent across 2 of 2 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-09-04) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2012-06-30": 0,
    "2011-06-30": 0
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-06-30": 0.21,
    "2011-06-30": 0.21
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1430060/000114420412049491/0001144204-12-049491-index.htm",
    "form": "10-K",
    "filed": "2012-09-04"
  }
}

P-12 · FY 2012-06-30 · CLEAN15.9

Restatement predictor

F-Score 0.48 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-09-04) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.476,
  "probability": 0.00176,
  "components": {
    "rsst": 0.1186,
    "drec": 0.0606,
    "dinv": 0.0558,
    "soft": 0.6151,
    "dcs": -0.0315,
    "droa": -0.0306,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1430060/000114420412049491/0001144204-12-049491-index.htm",
    "form": "10-K",
    "filed": "2012-09-04"
  }
}