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DOYU

DouYu International Holdings Ltd
CIK 0001762417 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
22.9
composite ยท 3 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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Signals

P-01 ยท FY 2025-12-31 ยท CLEAN30.2

Earnings quality

Beneish M-Score -2.44 โ€” no manipulation profile
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-17) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.444,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.769,
    "GMI": 0.592,
    "AQI": 0.869,
    "SGI": 0.933,
    "DEPI": 1.705,
    "SGAI": 1,
    "LVGI": 1.603,
    "TATA": -0.048
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.0362,
  "inputs": {
    "revenue_t": 546088526,
    "revenue_t1": 585100688,
    "total_assets_t": 446147064,
    "net_income_t": -29081925,
    "cfo_t": -7472339
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1762417/000110465926044566/0001104659-26-044566-index.htm",
    "form": "20-F",
    "filed": "2026-04-17"
  }
}
P-05 ยท FY 2025-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 2264.5% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-17) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 22.6452,
    "2023-12-31": 0.0157
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": -22.4352,
    "2023-12-31": 0.1943
  },
  "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/1762417/000110465926044566/0001104659-26-044566-index.htm",
    "form": "20-F",
    "filed": "2026-04-17"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN5.6

Restatement predictor

F-Score 0.17 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-17) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.169,
  "probability": 0.00062,
  "components": {
    "rsst": -0.0362,
    "drec": 0.0073,
    "dinv": null,
    "soft": 0.4346,
    "dcs": -0.0742,
    "droa": 0.346,
    "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/1762417/000110465926044566/0001104659-26-044566-index.htm",
    "form": "20-F",
    "filed": "2026-04-17"
  }
}