CIK 884247

LIQUID MEDIA GROUP LTD.

CIK 0000884247 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

13.9

composite · 3 signals · CLEAN

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 2014-02-28 · CLEAN0.0

Earnings quality

[FY2014 data, stale] Beneish M-Score -3.58 — no manipulation profile

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2014-05-28) ↗

Evidence — inputs and thresholds

{
  "m_score": -3.583,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.745,
    "GMI": 0.824,
    "AQI": 0.834,
    "SGI": 0.888,
    "DEPI": 1,
    "SGAI": 1.112,
    "LVGI": 0.888,
    "TATA": -0.134
  },
  "defaulted_to_neutral": [
    "DEPI"
  ],
  "sloan_accruals": -0.1385,
  "inputs": {
    "revenue_t": 15313468,
    "revenue_t1": 17240342,
    "total_assets_t": 15140842,
    "net_income_t": 1163295,
    "cfo_t": 3189637
  },
  "stale": true,
  "latest_filing_period": "2018-02-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/884247/000106299314003401/0001062993-14-003401-index.htm",
    "form": "20-F",
    "filed": "2014-05-28"
  }
}

P-05 · FY 2014-02-28 · CLEAN16.9

Tax arbitrage

[FY2014 data, stale — no more recent pretax-income figure in XBRL] ETR 18.0% — within normal range of statutory

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2014-05-28) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2014-02-28": 0.18,
    "2013-02-28": 0.3415,
    "2012-02-29": 0.0566
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2014-02-28": 0.03,
    "2013-02-28": -0.1315,
    "2012-02-29": 0.1534
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2018-02-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/884247/000106299314003401/0001062993-14-003401-index.htm",
    "form": "20-F",
    "filed": "2014-05-28"
  }
}

P-12 · FY 2014-02-28 · CLEAN11.5

Restatement predictor

[FY2014 data, stale] F-Score 0.35 — at or below the population base rate

trend: flat

Trend

Source: 20-F on SEC.gov (filed 2014-05-28) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.346,
  "probability": 0.00128,
  "components": {
    "rsst": -0.1385,
    "drec": -0.0174,
    "dinv": -0.0337,
    "soft": 0.2254,
    "dcs": -0.097,
    "droa": 0.035,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": true,
  "latest_filing_period": "2018-02-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/884247/000106299314003401/0001062993-14-003401-index.htm",
    "form": "20-F",
    "filed": "2014-05-28"
  }
}