STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

KDOZF

KIDOZ INC.
CIK 0001318482 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
36.1
composite ยท 3 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 ELEVATED44.0

Tax arbitrage

ETR -6.0% vs 21% statutory โ€” gap persistent across 1 of 2 years
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-29) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": -0.06,
    "2024-12-31": 0.3099
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": 0.27,
    "2024-12-31": -0.0999
  },
  "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/1318482/000149315226019626/0001493152-26-019626-index.htm",
    "form": "20-F",
    "filed": "2026-04-29"
  }
}
P-01 ยท FY 2025-12-31 ยท CLEAN17.4

Earnings quality

Beneish M-Score -2.89 โ€” no manipulation profile
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-29) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.89,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.738,
    "GMI": 1.118,
    "AQI": 0.851,
    "SGI": 1.316,
    "DEPI": 1.093,
    "SGAI": 1,
    "LVGI": 1.061,
    "TATA": -0.095
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.1003,
  "inputs": {
    "revenue_t": 18433172,
    "revenue_t1": 14004527,
    "total_assets_t": 13173133,
    "net_income_t": 456817,
    "cfo_t": 1705665
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1318482/000149315226019626/0001493152-26-019626-index.htm",
    "form": "20-F",
    "filed": "2026-04-29"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN11.7

Restatement predictor

F-Score 0.35 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-29) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.35,
  "probability": 0.00129,
  "components": {
    "rsst": -0.1003,
    "drec": -0.0121,
    "dinv": null,
    "soft": 0.6584,
    "dcs": 0.327,
    "droa": 0.0046,
    "issue": 0
  },
  "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/1318482/000149315226019626/0001493152-26-019626-index.htm",
    "form": "20-F",
    "filed": "2026-04-29"
  }
}