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CIK 1951378

Qilun Group Inc.
CIK 0001951378 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
56.9
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 2022-12-31 ยท TRIGGERED68.8

Earnings quality

Beneish M-Score -1.09 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2023-06-06) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.091,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 0.897,
    "AQI": 0.094,
    "SGI": 4.647,
    "DEPI": 0.352,
    "SGAI": 1,
    "LVGI": 0.448,
    "TATA": -0.331
  },
  "defaulted_to_neutral": [
    "DSRI",
    "SGAI"
  ],
  "sloan_accruals": -0.5699,
  "inputs": {
    "revenue_t": 7060496,
    "revenue_t1": 1519266,
    "total_assets_t": 15343379,
    "net_income_t": 1036900,
    "cfo_t": 6119015
  },
  "stale": false,
  "latest_filing_period": "2022-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1951378/000149315223020250/0001493152-23-020250-index.htm",
    "form": "20-F",
    "filed": "2023-06-06"
  }
}
P-05 ยท FY 2022-12-31 ยท CLEAN28.4

Tax arbitrage

ETR 28.2% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2023-06-06) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2022-12-31": 0.2818,
    "2021-12-31": 0.0463
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2022-12-31": -0.0718,
    "2021-12-31": 0.1637
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2022-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1951378/000149315223020250/0001493152-23-020250-index.htm",
    "form": "20-F",
    "filed": "2023-06-06"
  }
}
P-12 ยท FY 2022-12-31 ยท CLEAN19.7

Restatement predictor

F-Score 0.59 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2023-06-06) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.591,
  "probability": 0.00219,
  "components": {
    "rsst": -0.5699,
    "drec": null,
    "dinv": 0.0447,
    "soft": 0.2003,
    "dcs": 3.6473,
    "droa": -0.1267,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2022-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1951378/000149315223020250/0001493152-23-020250-index.htm",
    "form": "20-F",
    "filed": "2023-06-06"
  }
}