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CIK 1796160

QMIS TBS CAPITAL GROUP CORP.
CIK 0001796160 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
0.0
composite ยท 3 signals ยท CLEAN

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 2023-12-31 ยท CLEAN0.0

Earnings quality

Beneish M-Score -5.72 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2024-04-15) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -5.717,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 0.004,
    "SGI": 1.971,
    "DEPI": 0.938,
    "SGAI": 1,
    "LVGI": 0.285,
    "TATA": -0.84
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -1.4485,
  "inputs": {
    "revenue_t": 2487531,
    "revenue_t1": 1261771,
    "total_assets_t": 1352323,
    "net_income_t": -1027158,
    "cfo_t": 108195
  },
  "stale": false,
  "latest_filing_period": "2023-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1796160/000109690624000832/0001096906-24-000832-index.htm",
    "form": "10-K",
    "filed": "2024-04-15"
  }
}
P-05 ยท FY 2021-12-31 ยท CLEAN0.0

Tax arbitrage

[FY2021 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 163.0% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2023-04-17) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2021-12-31": 1.6301
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2021-12-31": -1.4201
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2023-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1796160/000109690623000853/0001096906-23-000853-index.htm",
    "form": "10-K",
    "filed": "2023-04-17"
  }
}
P-12 ยท FY 2023-12-31 ยท CLEAN0.0

Restatement predictor

F-Score 0.00 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2024-04-15) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0,
  "probability": 0,
  "components": {
    "rsst": -1.4485,
    "drec": null,
    "dinv": null,
    "soft": 0.1687,
    "dcs": 0.9715,
    "droa": 9.6834,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2023-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1796160/000109690624000832/0001096906-24-000832-index.htm",
    "form": "10-K",
    "filed": "2024-04-15"
  }
}