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DEVSF

DEVVSTREAM CORP.
CIK 0001854480 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
0.0
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-05 ยท FY 2023-12-31 ยท CLEAN0.0

Tax arbitrage

[FY2023 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 97.9% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2024-04-08) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2023-12-31": 0.9789
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2023-12-31": -0.7689
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2025-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1854480/000114036124018430/0001140361-24-018430-index.htm",
    "form": "10-K",
    "filed": "2024-04-08"
  }
}
P-12 ยท FY 2025-07-31 ยท CLEAN0.0

Restatement predictor

F-Score 0.00 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-11-06) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0,
  "probability": 0,
  "components": {
    "rsst": -0.9384,
    "drec": 0.0012,
    "dinv": null,
    "soft": 1,
    "dcs": null,
    "droa": 68.0853,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1854480/000114036125040617/0001140361-25-040617-index.htm",
    "form": "10-K",
    "filed": "2025-11-06"
  }
}