STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

JG

Aurora Mobile Limited
CIK 0001737339 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
65.3
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.

Chat with this filing โ†’

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo โ€” generate one โ†’

Run the bounded investigation agent โ€” reads this company's signals and writes a short, cited summary.

Signals

P-05 ยท FY 2025-12-31 ยท ELEVATED83.4

Tax arbitrage

ETR 2.6% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-03-27) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.0264
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": 0.1836
  },
  "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/1737339/000110465926035657/0001104659-26-035657-index.htm",
    "form": "20-F",
    "filed": "2026-03-27"
  }
}
P-13 ยท FY 2023-12-31 ยท ELEVATED100.0

Zombie / distress

[FY2023 data, stale โ€” no more recent EBIT figure in XBRL] Interest coverage -62.86x below 1.0
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2024-04-12) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": null,
    "2024-12-31": null,
    "2023-12-31": -62.86,
    "2022-12-31": -42.202
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -11.21,
  "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": -7166000,
    "interest_expense_t": 114000
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1737339/000110465924046491/0001104659-24-046491-index.htm",
    "form": "20-F",
    "filed": "2024-04-12"
  }
}
P-01 ยท FY 2025-12-31 ยท CLEAN4.5

Earnings quality

Beneish M-Score -3.34 โ€” no manipulation profile
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-03-27) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.342,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.718,
    "GMI": 0.984,
    "AQI": 0.873,
    "SGI": 1.237,
    "DEPI": 0.891,
    "SGAI": 1,
    "LVGI": 1.052,
    "TATA": -0.155
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.1657,
  "inputs": {
    "revenue_t": 53602000,
    "revenue_t1": 43315000,
    "total_assets_t": 59511000,
    "net_income_t": 61000,
    "cfo_t": 9280000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1737339/000110465926035657/0001104659-26-035657-index.htm",
    "form": "20-F",
    "filed": "2026-03-27"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN26.2

Restatement predictor

F-Score 0.79 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-03-27) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.786,
  "probability": 0.00291,
  "components": {
    "rsst": -0.1657,
    "drec": -0.014,
    "dinv": null,
    "soft": 0.5897,
    "dcs": 0.2555,
    "droa": 0.0197,
    "issue": 1
  },
  "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/1737339/000110465926035657/0001104659-26-035657-index.htm",
    "form": "20-F",
    "filed": "2026-03-27"
  }
}