CIK 1742056

LAIX Inc.

CIK 0001742056 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

85.0

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 2021-12-31 · TRIGGERED100.0

Earnings quality

Beneish M-Score 2.64 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2022-04-26) ↗

Evidence — inputs and thresholds

{
  "m_score": 2.639,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.699,
    "GMI": 0.899,
    "AQI": 0.734,
    "SGI": 0.721,
    "DEPI": 0.952,
    "SGAI": 1,
    "LVGI": 2.008,
    "TATA": 1.312
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.7178,
  "inputs": {
    "revenue_t": 107480000,
    "revenue_t1": 149062000,
    "total_assets_t": 25712000,
    "net_income_t": 9400000,
    "cfo_t": -24346000
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1742056/000119312522120205/0001193125-22-120205-index.htm",
    "form": "20-F",
    "filed": "2022-04-26"
  }
}

P-05 · FY 2021-12-31 · ELEVATED82.9

Tax arbitrage

ETR 2.8% vs 21% statutory — gap persistent across 1 of 1 years

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2022-04-26) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2021-12-31": 0.0277
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2021-12-31": 0.1823
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1742056/000119312522120205/0001193125-22-120205-index.htm",
    "form": "20-F",
    "filed": "2022-04-26"
  }
}

P-12 · FY 2021-12-31 · CLEAN4.8

Restatement predictor

F-Score 0.14 — at or below the population base rate

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2022-04-26) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.145,
  "probability": 0.00054,
  "components": {
    "rsst": 0.7178,
    "drec": -0.0095,
    "dinv": null,
    "soft": 0.5215,
    "dcs": -0.276,
    "droa": 1.2513,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1742056/000119312522120205/0001193125-22-120205-index.htm",
    "form": "20-F",
    "filed": "2022-04-26"
  }
}