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BAOS

Baosheng Media Group Holdings Ltd
CIK 0001811216 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
6.2
composite ยท 2 signals ยท CLEAN

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

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Signals

P-01 ยท FY 2025-12-31 ยท CLEAN0.0

Earnings quality

Beneish M-Score -5.57 โ€” no manipulation profile
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-30) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -5.571,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.37,
    "GMI": 2.434,
    "AQI": 1.258,
    "SGI": 0.912,
    "DEPI": 0.412,
    "SGAI": 1,
    "LVGI": 2.432,
    "TATA": -0.786
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.5799,
  "inputs": {
    "revenue_t": 568993,
    "revenue_t1": 624087,
    "total_assets_t": 12415761,
    "net_income_t": -12021649,
    "cfo_t": -2260994
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1811216/000110465926053161/0001104659-26-053161-index.htm",
    "form": "20-F",
    "filed": "2026-04-30"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN7.7

Restatement predictor

F-Score 0.23 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-30) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.231,
  "probability": 0.00086,
  "components": {
    "rsst": -0.5799,
    "drec": 0.0542,
    "dinv": null,
    "soft": 0.8558,
    "dcs": -1.5492,
    "droa": 0.2964,
    "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/1811216/000110465926053161/0001104659-26-053161-index.htm",
    "form": "20-F",
    "filed": "2026-04-30"
  }
}