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CIK 1489902

CHINA GEWANG BIOTECHNOLOGY, INC.
CIK 0001489902 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
86.7
composite ยท 4 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 2016-11-30 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 6.49 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-02-10) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 6.493,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1.947,
    "AQI": 1,
    "SGI": 10.879,
    "DEPI": 1.126,
    "SGAI": 1,
    "LVGI": 3.072,
    "TATA": 0.069
  },
  "defaulted_to_neutral": [
    "DSRI",
    "AQI",
    "SGAI"
  ],
  "sloan_accruals": 0.7203,
  "inputs": {
    "revenue_t": 45519999,
    "revenue_t1": 4184255,
    "total_assets_t": 36203497,
    "net_income_t": 13574670,
    "cfo_t": -2835968
  },
  "stale": false,
  "latest_filing_period": "2016-11-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1489902/000121390017001201/0001213900-17-001201-index.htm",
    "form": "10-K",
    "filed": "2017-02-10"
  }
}
P-12 ยท FY 2016-11-30 ยท TRIGGERED100.0

Restatement predictor

F-Score 7.30 โ€” misstatement risk 7.3x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-02-10) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 7.302,
  "probability": 0.02702,
  "components": {
    "rsst": 0.7203,
    "drec": null,
    "dinv": -0.0021,
    "soft": 0.6344,
    "dcs": 9.8789,
    "droa": 0.248,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2016-11-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1489902/000121390017001201/0001213900-17-001201-index.htm",
    "form": "10-K",
    "filed": "2017-02-10"
  }
}
P-13 ยท FY 2012-12-31 ยท ELEVATED70.0

Zombie / distress

[FY2012 data, stale โ€” no more recent EBIT figure in XBRL] Interest coverage -10.35x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2016-11-30": null,
    "2015-11-30": null,
    "2014-11-30": null,
    "2012-12-31": -10.348
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": null,
  "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": -23759,
    "interest_expense_t": 2296
  },
  "stale": true,
  "latest_filing_period": "2016-11-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1489902/000151116414000157/0001511164-14-000157-index.htm",
    "form": "10-K",
    "filed": "2014-03-31"
  }
}
P-05 ยท FY 2016-11-30 ยท CLEAN0.0

Tax arbitrage

ETR 25.4% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2017-02-10) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2016-11-30": 0.2539,
    "2015-11-30": 0.2781,
    "2014-11-30": 0.2589
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2016-11-30": -0.0439,
    "2015-11-30": -0.0681,
    "2014-11-30": -0.0489
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2016-11-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1489902/000121390017001201/0001213900-17-001201-index.htm",
    "form": "10-K",
    "filed": "2017-02-10"
  }
}