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BUUU

BUUU Group Limited
CIK 0002047273 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
53.0
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.

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Signals

P-01 ยท FY 2025-06-30 ยท TRIGGERED63.5

Earnings quality

Beneish M-Score -1.59 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-10-31) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.591,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.374,
    "GMI": 0.832,
    "AQI": 0.589,
    "SGI": 1.089,
    "DEPI": 0.788,
    "SGAI": 1,
    "LVGI": 1.301,
    "TATA": 0.18
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.1784,
  "inputs": {
    "revenue_t": 6328425,
    "revenue_t1": 5812204,
    "total_assets_t": 2539241,
    "net_income_t": 793420,
    "cfo_t": 336061
  },
  "stale": false,
  "latest_filing_period": "2025-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2047273/000121390025104702/0001213900-25-104702-index.htm",
    "form": "20-F",
    "filed": "2025-10-31"
  }
}
P-05 ยท FY 2025-06-30 ยท ELEVATED47.4

Tax arbitrage

ETR 21.0% vs 21% statutory โ€” gap persistent across 2 of 3 years
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-10-31) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-06-30": 0.2103,
    "2024-06-30": 0.1276,
    "2023-06-30": 0.0865
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-06-30": -0.0003,
    "2024-06-30": 0.0824,
    "2023-06-30": 0.1235
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2047273/000121390025104702/0001213900-25-104702-index.htm",
    "form": "20-F",
    "filed": "2025-10-31"
  }
}
P-12 ยท FY 2025-06-30 ยท ELEVATED38.0

Restatement predictor

F-Score 1.14 โ€” misstatement risk 1.1x the base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-10-31) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.139,
  "probability": 0.00422,
  "components": {
    "rsst": 0.1784,
    "drec": 0.1709,
    "dinv": null,
    "soft": 0.9326,
    "dcs": 0.0134,
    "droa": -0.0099,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2047273/000121390025104702/0001213900-25-104702-index.htm",
    "form": "20-F",
    "filed": "2025-10-31"
  }
}
P-13 ยท FY 2025-06-30 ยท CLEAN0.0

Zombie / distress

Interest coverage 64.98x โ€” servicing debt from operations
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-10-31) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-06-30": 64.976,
    "2024-06-30": 48.92,
    "2023-06-30": 24.969
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 7.052,
  "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": 1028500,
    "interest_expense_t": 15829
  },
  "stale": false,
  "latest_filing_period": "2025-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2047273/000121390025104702/0001213900-25-104702-index.htm",
    "form": "20-F",
    "filed": "2025-10-31"
  }
}