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CIK 1472635

CHINA DU KANG CO. LTD.
CIK 0001472635 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
63.4
composite ยท 3 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-05 ยท FY 2012-12-31 ยท ELEVATED75.7

Tax arbitrage

ETR 4.6% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-04-16) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-12-31": 0.0457
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-12-31": 0.1643
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1472635/000147793213001885/0001477932-13-001885-index.htm",
    "form": "10-K",
    "filed": "2013-04-16"
  }
}
P-13 ยท FY 2011-12-31 ยท ELEVATED20.0

Zombie / distress

[FY2011 data, stale โ€” no more recent EBIT figure in XBRL] Altman Z'' -2.04 in the distress zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-04-16) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2013-12-31": null,
    "2012-12-31": null,
    "2011-12-31": 12.162,
    "2010-12-31": 10.331
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": -2.037,
  "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": 423776,
    "interest_expense_t": 34844
  },
  "stale": true,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1472635/000147793213001885/0001477932-13-001885-index.htm",
    "form": "10-K",
    "filed": "2013-04-16"
  }
}
P-12 ยท FY 2013-12-31 ยท CLEAN14.0

Restatement predictor

F-Score 0.42 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-07-29) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.42,
  "probability": 0.00156,
  "components": {
    "rsst": -0.017,
    "drec": -0.0007,
    "dinv": 0.0736,
    "soft": 0.6661,
    "dcs": null,
    "droa": -0.0405,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1472635/000147793214003933/0001477932-14-003933-index.htm",
    "form": "10-K",
    "filed": "2014-07-29"
  }
}