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BGM

BGM Group Ltd
CIK 0001779578 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
53.9
composite ยท 2 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 2025-09-30 ยท TRIGGERED60.8

Earnings quality

Beneish M-Score -1.37 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-07-21) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.371,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.824,
    "GMI": 0.985,
    "AQI": 2.01,
    "SGI": 1.511,
    "DEPI": 1,
    "SGAI": 3.636,
    "LVGI": 0.579,
    "TATA": -0.04
  },
  "defaulted_to_neutral": [
    "DEPI"
  ],
  "sloan_accruals": -0.0722,
  "inputs": {
    "revenue_t": 37919425,
    "revenue_t1": 25097951,
    "total_assets_t": 433814485,
    "net_income_t": -19941242,
    "cfo_t": -2372437
  },
  "stale": false,
  "latest_filing_period": "2025-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1779578/000110465926085247/0001104659-26-085247-index.htm",
    "form": "20-F",
    "filed": "2026-07-21"
  }
}
P-12 ยท FY 2025-09-30 ยท CLEAN26.5

Restatement predictor

F-Score 0.79 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-07-21) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.794,
  "probability": 0.00294,
  "components": {
    "rsst": -0.0722,
    "drec": 0.0111,
    "dinv": 0.0618,
    "soft": 0.9774,
    "dcs": 0.4029,
    "droa": -0.0187,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1779578/000110465926085247/0001104659-26-085247-index.htm",
    "form": "20-F",
    "filed": "2026-07-21"
  }
}