STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

AGCC

AGENCIA COMERCIAL SPIRITS LTD
CIK 0002060016 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
76.8
composite ยท 4 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.

Chat with this filing โ†’

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo โ€” generate one โ†’

Run the bounded investigation agent โ€” reads this company's signals and writes a short, cited summary.

Signals

P-01 ยท FY 2025-12-31 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 1.23 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-30) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 1.231,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 2.273,
    "GMI": 1.638,
    "AQI": 0.178,
    "SGI": 2.446,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.303,
    "TATA": 0.287
  },
  "defaulted_to_neutral": [
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": 0.5047,
  "inputs": {
    "revenue_t": 6206178,
    "revenue_t1": 2537743,
    "total_assets_t": 28215397,
    "net_income_t": 609382,
    "cfo_t": -7498413
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2060016/000121390026050040/0001213900-26-050040-index.htm",
    "form": "20-F",
    "filed": "2026-04-30"
  }
}
P-12 ยท FY 2025-12-31 ยท TRIGGERED67.9

Restatement predictor

F-Score 2.04 โ€” misstatement risk 2.0x the base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-30) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 2.036,
  "probability": 0.00753,
  "components": {
    "rsst": 0.5047,
    "drec": 0.2037,
    "dinv": 0.0086,
    "soft": 0.4391,
    "dcs": 0.1564,
    "droa": -0.1776,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2060016/000121390026050040/0001213900-26-050040-index.htm",
    "form": "20-F",
    "filed": "2026-04-30"
  }
}
P-05 ยท FY 2025-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 22.9% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-30) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.2287,
    "2024-12-31": 0.2347,
    "2023-12-31": 0.2028
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": -0.0187,
    "2024-12-31": -0.0247,
    "2023-12-31": 0.0072
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2060016/000121390026050040/0001213900-26-050040-index.htm",
    "form": "20-F",
    "filed": "2026-04-30"
  }
}
P-13 ยท FY 2025-12-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 363.48x โ€” servicing debt from operations
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-30) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": 363.481,
    "2024-12-31": 582.759,
    "2023-12-31": 120.72
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 3.267,
  "definitions": {
    "zombie": "ICR<1 for 3+ consecutive FYs (BIS 2018)",
    "z_distress": "<1.1 distress, 1.1-2.6 gray, >2.6 safe"
  },
  "inputs": {
    "ebit_t": 784029,
    "interest_expense_t": 2157
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2060016/000121390026050040/0001213900-26-050040-index.htm",
    "form": "20-F",
    "filed": "2026-04-30"
  }
}