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JL

J-LONG GROUP LIMITED
CIK 0001948436 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
43.8
composite ยท 3 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 TRIGGERED55.1

Earnings quality

Beneish M-Score -1.57 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-07-28) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.571,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.959,
    "GMI": 1,
    "AQI": 4.793,
    "SGI": 1.377,
    "DEPI": 0.894,
    "SGAI": 1,
    "LVGI": 0.956,
    "TATA": -0.198
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -0.2296,
  "inputs": {
    "revenue_t": 39075090,
    "revenue_t1": 28378669,
    "total_assets_t": 23454137,
    "net_income_t": 2593248,
    "cfo_t": 7226013
  },
  "stale": false,
  "latest_filing_period": "2025-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1948436/000121390025068049/0001213900-25-068049-index.htm",
    "form": "20-F",
    "filed": "2025-07-28"
  }
}
P-05 ยท FY 2025-03-31 ยท CLEAN18.9

Tax arbitrage

ETR 20.7% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-07-28) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-03-31": 0.2074,
    "2024-03-31": 0.1393,
    "2023-03-31": 0.1416
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-03-31": 0.0026,
    "2024-03-31": 0.0707,
    "2023-03-31": 0.0684
  },
  "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/1948436/000121390025068049/0001213900-25-068049-index.htm",
    "form": "20-F",
    "filed": "2025-07-28"
  }
}
P-12 ยท FY 2025-03-31 ยท CLEAN6.4

Restatement predictor

F-Score 0.19 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-07-28) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.191,
  "probability": 0.00071,
  "components": {
    "rsst": -0.2296,
    "drec": 0.0373,
    "dinv": -0.0685,
    "soft": 0.4076,
    "dcs": 0.3504,
    "droa": 0.0642,
    "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/1948436/000121390025068049/0001213900-25-068049-index.htm",
    "form": "20-F",
    "filed": "2025-07-28"
  }
}