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AIJTY

Jianpu Technology Inc.
CIK 0001713923 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
76.3
composite ยท 3 signals ยท ELEVATED

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-05 ยท FY 2025-12-31 ยท ELEVATED100.0

Tax arbitrage

ETR -0.0% vs 21% statutory โ€” gap persistent across 2 of 2 years
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-24) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": -0.0002,
    "2024-12-31": 0.0021
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": 0.2102,
    "2024-12-31": 0.2079
  },
  "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/1713923/000110465926048221/0001104659-26-048221-index.htm",
    "form": "20-F",
    "filed": "2026-04-24"
  }
}
P-01 ยท FY 2025-12-31 ยท CLEAN12.7

Earnings quality

Beneish M-Score -3.06 โ€” no manipulation profile
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-24) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.056,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.672,
    "GMI": 1,
    "AQI": 1.97,
    "SGI": 1.015,
    "DEPI": 0.403,
    "SGAI": 1,
    "LVGI": 1.035,
    "TATA": -0.128
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -0.0957,
  "inputs": {
    "revenue_t": 139963000,
    "revenue_t1": 137831000,
    "total_assets_t": 82078000,
    "net_income_t": 4588000,
    "cfo_t": 15111000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1713923/000110465926048221/0001104659-26-048221-index.htm",
    "form": "20-F",
    "filed": "2026-04-24"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN9.9

Restatement predictor

F-Score 0.30 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-24) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.296,
  "probability": 0.00109,
  "components": {
    "rsst": -0.0957,
    "drec": -0.0566,
    "dinv": null,
    "soft": 0.6255,
    "dcs": 0.0606,
    "droa": -0.0496,
    "issue": 0
  },
  "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/1713923/000110465926048221/0001104659-26-048221-index.htm",
    "form": "20-F",
    "filed": "2026-04-24"
  }
}