STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 1539778

RAYONT INC.
CIK 0001539778 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
84.7
composite ยท 3 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.

Chat with this filing โ†’

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

Investigation memo โ€” generate one โ†’

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

Signals

P-13 ยท FY 2022-06-30 ยท TRIGGERED100.0

Zombie / distress

Zombie: interest coverage below 1.0x for 3 consecutive years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-12-29) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2022-06-30": -2.415,
    "2021-06-30": -13.209,
    "2020-09-30": -57.976,
    "2019-09-30": null
  },
  "consecutive_years_below_1": 3,
  "altman_z_double_prime": -0.99,
  "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": -1486294,
    "interest_expense_t": 615455
  },
  "stale": false,
  "latest_filing_period": "2022-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1539778/000149315222036734/0001493152-22-036734-index.htm",
    "form": "10-K",
    "filed": "2022-12-29"
  }
}
P-05 ยท FY 2022-06-30 ยท CLEAN57.9

Tax arbitrage

ETR 9.0% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-12-29) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2022-06-30": 0.0902
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2022-06-30": 0.1198
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2022-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1539778/000149315222036734/0001493152-22-036734-index.htm",
    "form": "10-K",
    "filed": "2022-12-29"
  }
}
P-12 ยท FY 2022-06-30 ยท CLEAN27.2

Restatement predictor

F-Score 0.82 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-12-29) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.815,
  "probability": 0.00302,
  "components": {
    "rsst": 0.0388,
    "drec": -0.0339,
    "dinv": 0.0011,
    "soft": 0.5472,
    "dcs": null,
    "droa": -0.0364,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2022-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1539778/000149315222036734/0001493152-22-036734-index.htm",
    "form": "10-K",
    "filed": "2022-12-29"
  }
}