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CIK 1808865

iTeos Therapeutics, Inc.
CIK 0001808865 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
70.4
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.

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Signals

P-01 ยท FY 2024-12-31 ยท TRIGGERED73.3

Earnings quality

Beneish M-Score -0.93 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-03-05) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -0.934,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 1.494,
    "SGI": 2.779,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 0.98,
    "TATA": -0.053
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.0535,
  "inputs": {
    "revenue_t": 35000000,
    "revenue_t1": 12595000,
    "total_assets_t": 686976000,
    "net_income_t": -134414000,
    "cfo_t": -98181000
  },
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1808865/000095017025033066/0000950170-25-033066-index.htm",
    "form": "10-K",
    "filed": "2025-03-05"
  }
}
P-12 ยท FY 2024-12-31 ยท ELEVATED59.0

Restatement predictor

F-Score 1.77 โ€” misstatement risk 1.8x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-03-05) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.771,
  "probability": 0.00655,
  "components": {
    "rsst": -0.0535,
    "drec": null,
    "dinv": null,
    "soft": 0.786,
    "dcs": 1.7789,
    "droa": -0.0269,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1808865/000095017025033066/0000950170-25-033066-index.htm",
    "form": "10-K",
    "filed": "2025-03-05"
  }
}
P-05 ยท FY 2022-12-31 ยท CLEAN0.0

Tax arbitrage

[FY2022 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 35.0% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2024-03-06) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2022-12-31": 0.3502
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2022-12-31": -0.1402
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1808865/000095017024026866/0000950170-24-026866-index.htm",
    "form": "10-K",
    "filed": "2024-03-06"
  }
}