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CIK 1749849

Organic Agricultural Co Ltd
CIK 0001749849 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
65.2
composite ยท 2 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 2023-03-31 ยท TRIGGERED66.6

Earnings quality

Beneish M-Score -1.17 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2023-11-17) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.17,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 7.898,
    "GMI": 1.697,
    "AQI": 1,
    "SGI": 0.718,
    "DEPI": 1,
    "SGAI": 0.816,
    "LVGI": 1.496,
    "TATA": -1.073
  },
  "defaulted_to_neutral": [
    "AQI",
    "DEPI"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 223037,
    "revenue_t1": 310648,
    "total_assets_t": 237589,
    "net_income_t": null,
    "cfo_t": -372522
  },
  "stale": false,
  "latest_filing_period": "2023-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1749849/000121390023088393/0001213900-23-088393-index.htm",
    "form": "10-K",
    "filed": "2023-11-17"
  }
}
P-12 ยท FY 2023-03-31 ยท ELEVATED59.5

Restatement predictor

F-Score 1.78 โ€” misstatement risk 1.8x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2023-11-17) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.785,
  "probability": 0.0066,
  "components": {
    "rsst": null,
    "drec": 0.0236,
    "dinv": -0.1119,
    "soft": 1,
    "dcs": -0.3201,
    "droa": null,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2023-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1749849/000121390023088393/0001213900-23-088393-index.htm",
    "form": "10-K",
    "filed": "2023-11-17"
  }
}