CIK 1518487

China Xuefeng Environmental Engineering Inc.

CIK 0001518487 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

18.0

composite · 3 signals · CLEAN

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.

Chat with this filing →

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo — generate one →

Run the bounded investigation agent — reads this company's signals and writes a short, cited summary.

Signals

P-01 · FY 2018-05-31 · CLEAN13.1

Earnings quality

Beneish M-Score -3.04 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2018-08-29) ↗

Evidence — inputs and thresholds

{
  "m_score": -3.041,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.528,
    "GMI": 1,
    "AQI": 0.957,
    "SGI": 1.131,
    "DEPI": 0.637,
    "SGAI": 1,
    "LVGI": 0.65,
    "TATA": -0.064
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -0.0681,
  "inputs": {
    "revenue_t": 11805088,
    "revenue_t1": 10434240,
    "total_assets_t": 92495554,
    "net_income_t": 4597492,
    "cfo_t": 10511269
  },
  "stale": false,
  "latest_filing_period": "2018-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1518487/000109690618000507/0001096906-18-000507-index.htm",
    "form": "10-K",
    "filed": "2018-08-29"
  }
}

P-05 · FY 2018-05-31 · CLEAN0.0

Tax arbitrage

ETR 20.6% — within normal range of statutory

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2018-08-29) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2018-05-31": 0.2057,
    "2017-05-31": 0.222,
    "2016-05-31": 0.2259
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2018-05-31": 0.0043,
    "2017-05-31": -0.012,
    "2016-05-31": -0.0159
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2018-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1518487/000109690618000507/0001096906-18-000507-index.htm",
    "form": "10-K",
    "filed": "2018-08-29"
  }
}

P-12 · FY 2018-05-31 · CLEAN22.1

Restatement predictor

F-Score 0.66 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2018-08-29) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.663,
  "probability": 0.00245,
  "components": {
    "rsst": -0.0681,
    "drec": -0.0202,
    "dinv": 0.0004,
    "soft": 0.4455,
    "dcs": 0.2999,
    "droa": -0.0288,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2018-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1518487/000109690618000507/0001096906-18-000507-index.htm",
    "form": "10-K",
    "filed": "2018-08-29"
  }
}