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HPAIW

Helport AI Limited
CIK 0002001699 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
34.2
composite ยท 4 signals ยท ELEVATED

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 2025-06-30 ยท ELEVATED43.5

Earnings quality

Beneish M-Score -1.98 in the elevated zone
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-11-17) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.979,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.934,
    "GMI": 1.145,
    "AQI": 4.043,
    "SGI": 1.179,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 0.988,
    "TATA": -0.194
  },
  "defaulted_to_neutral": [
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.224,
  "inputs": {
    "revenue_t": 34856807,
    "revenue_t1": 29575625,
    "total_assets_t": 37181554,
    "net_income_t": 1858570,
    "cfo_t": 9067013
  },
  "stale": false,
  "latest_filing_period": "2025-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2001699/000121390025111531/0001213900-25-111531-index.htm",
    "form": "20-F",
    "filed": "2025-11-17"
  }
}
P-05 ยท FY 2025-06-30 ยท CLEAN7.9

Tax arbitrage

ETR 22.5% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-11-17) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-06-30": 0.2245,
    "2024-06-30": 0.1786,
    "2023-06-30": 0.1678
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-06-30": -0.0145,
    "2024-06-30": 0.0314,
    "2023-06-30": 0.0422
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2001699/000121390025111531/0001213900-25-111531-index.htm",
    "form": "20-F",
    "filed": "2025-11-17"
  }
}
P-12 ยท FY 2025-06-30 ยท CLEAN29.9

Restatement predictor

F-Score 0.90 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-11-17) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.896,
  "probability": 0.00331,
  "components": {
    "rsst": -0.224,
    "drec": 0.0669,
    "dinv": null,
    "soft": 0.9959,
    "dcs": 0.1058,
    "droa": -0.2211,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2001699/000121390025111531/0001213900-25-111531-index.htm",
    "form": "20-F",
    "filed": "2025-11-17"
  }
}
P-13 ยท FY 2025-06-30 ยท CLEAN0.0

Zombie / distress

Interest coverage 164.12x โ€” servicing debt from operations
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-11-17) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-06-30": 164.116,
    "2024-06-30": null,
    "2023-06-30": null,
    "2022-06-30": null
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 3.558,
  "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": 2747632,
    "interest_expense_t": 16742
  },
  "stale": false,
  "latest_filing_period": "2025-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2001699/000121390025111531/0001213900-25-111531-index.htm",
    "form": "20-F",
    "filed": "2025-11-17"
  }
}