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DXST

Decent Holding Inc.
CIK 0001958133 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
85.8
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 2025-10-31 ยท TRIGGERED69.5

Earnings quality

Beneish M-Score -1.46 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-03-02) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.455,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.268,
    "GMI": 1.064,
    "AQI": 0.473,
    "SGI": 1.122,
    "DEPI": 0.927,
    "SGAI": 1,
    "LVGI": 0.99,
    "TATA": 0.182
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.2205,
  "inputs": {
    "revenue_t": 12949345,
    "revenue_t1": 11542292,
    "total_assets_t": 17178975,
    "net_income_t": -322202,
    "cfo_t": -3455557
  },
  "stale": false,
  "latest_filing_period": "2025-10-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1958133/000118518526000710/0001185185-26-000710-index.htm",
    "form": "20-F",
    "filed": "2026-03-02"
  }
}
P-12 ยท FY 2025-10-31 ยท TRIGGERED100.0

Restatement predictor

F-Score 4.91 โ€” misstatement risk 4.9x the base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-03-02) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 4.912,
  "probability": 0.01817,
  "components": {
    "rsst": 0.2205,
    "drec": 0.259,
    "dinv": 0,
    "soft": 0.9549,
    "dcs": -0.197,
    "droa": -0.2059,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-10-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1958133/000118518526000710/0001185185-26-000710-index.htm",
    "form": "20-F",
    "filed": "2026-03-02"
  }
}
P-05 ยท FY 2024-10-31 ยท CLEAN24.2

Tax arbitrage

ETR 15.3% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-03-02) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2024-10-31": 0.1533,
    "2023-10-31": 0.1456
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2024-10-31": 0.0567,
    "2023-10-31": 0.0644
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-10-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1958133/000118518526000710/0001185185-26-000710-index.htm",
    "form": "20-F",
    "filed": "2026-03-02"
  }
}
P-13 ยท FY 2023-10-31 ยท CLEAN0.0

Zombie / distress

[FY2023 data, stale โ€” no more recent EBIT figure in XBRL] Interest coverage 360.96x โ€” servicing debt from operations
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-03-02) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-10-31": null,
    "2024-10-31": null,
    "2023-10-31": 360.964,
    "2022-10-31": 5.752
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 7.025,
  "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": 2171923,
    "interest_expense_t": 6017
  },
  "stale": true,
  "latest_filing_period": "2025-10-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1958133/000118518526000710/0001185185-26-000710-index.htm",
    "form": "20-F",
    "filed": "2026-03-02"
  }
}