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ELRE

Yinfu Gold Corporation
CIK 0001438461 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
98.8
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-12 ยท FY 2026-03-31 ยท TRIGGERED100.0

Restatement predictor

F-Score 74.34 โ€” misstatement risk 74.3x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-07-14) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 74.34,
  "probability": 0.27506,
  "components": {
    "rsst": -4.0324,
    "drec": null,
    "dinv": null,
    "soft": 1,
    "dcs": null,
    "droa": -8.7237,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1438461/000164033426001178/0001640334-26-001178-index.htm",
    "form": "10-K",
    "filed": "2026-07-14"
  }
}
P-05 ยท FY 2025-03-31 ยท ELEVATED94.0

Tax arbitrage

ETR 0.0% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-07-14) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-03-31": 0
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-03-31": 0.21
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2026-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1438461/000164033426001178/0001640334-26-001178-index.htm",
    "form": "10-K",
    "filed": "2026-07-14"
  }
}