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GVHGF

Visionary Holdings Inc.
CIK 0001892274 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
89.1
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 2025-03-31 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 87.15 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-01-28) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 87.154,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 99.828,
    "GMI": 0.967,
    "AQI": 1.401,
    "SGI": 0.538,
    "DEPI": 0.8,
    "SGAI": 1,
    "LVGI": 1.153,
    "TATA": -0.202
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.17,
  "inputs": {
    "revenue_t": 5044297,
    "revenue_t1": 9380985,
    "total_assets_t": 63626733,
    "net_income_t": -15842407,
    "cfo_t": -2968384
  },
  "stale": false,
  "latest_filing_period": "2025-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1892274/000157587226000048/0001575872-26-000048-index.htm",
    "form": "20-F",
    "filed": "2026-01-28"
  }
}
P-13 ยท FY 2025-03-31 ยท TRIGGERED92.5

Zombie / distress

Zombie: interest coverage below 1.0x for 3 consecutive years
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-01-28) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-03-31": -0.701,
    "2024-03-31": -0.399,
    "2023-03-31": 0.146,
    "2022-03-31": 1.137
  },
  "consecutive_years_below_1": 3,
  "altman_z_double_prime": -6.696,
  "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": -3469087,
    "interest_expense_t": 4951064
  },
  "stale": false,
  "latest_filing_period": "2025-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1892274/000157587226000048/0001575872-26-000048-index.htm",
    "form": "20-F",
    "filed": "2026-01-28"
  }
}
P-05 ยท FY 2024-03-31 ยท ELEVATED94.0

Tax arbitrage

ETR 0.0% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-01-28) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2024-03-31": 0
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2024-03-31": 0.21
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1892274/000157587226000048/0001575872-26-000048-index.htm",
    "form": "20-F",
    "filed": "2026-01-28"
  }
}
P-12 ยท FY 2025-03-31 ยท CLEAN4.2

Restatement predictor

F-Score 0.13 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-01-28) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.125,
  "probability": 0.00046,
  "components": {
    "rsst": -0.17,
    "drec": 0.0142,
    "dinv": null,
    "soft": 0.0861,
    "dcs": -0.5772,
    "droa": -0.2606,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1892274/000157587226000048/0001575872-26-000048-index.htm",
    "form": "20-F",
    "filed": "2026-01-28"
  }
}