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KHOBF

KHEOBA Limited
CIK 0002084698 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
89.2
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 2025-10-31 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 20.37 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-02-27) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 20.375,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 0.103,
    "SGI": 28.256,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 0.596,
    "TATA": -0.262
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.5051,
  "inputs": {
    "revenue_t": 1160058,
    "revenue_t1": 41055,
    "total_assets_t": 940154,
    "net_income_t": 430073,
    "cfo_t": 676735
  },
  "stale": false,
  "latest_filing_period": "2025-10-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2084698/000168316826001358/0001683168-26-001358-index.htm",
    "form": "20-F",
    "filed": "2026-02-27"
  }
}
P-12 ยท FY 2025-10-31 ยท TRIGGERED100.0

Restatement predictor

F-Score 10.82 โ€” misstatement risk 10.8x the base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-02-27) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 10.823,
  "probability": 0.04005,
  "components": {
    "rsst": -0.5051,
    "drec": 0.3846,
    "dinv": null,
    "soft": 0.273,
    "dcs": 22.6812,
    "droa": 1.396,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-10-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2084698/000168316826001358/0001683168-26-001358-index.htm",
    "form": "20-F",
    "filed": "2026-02-27"
  }
}
P-05 ยท FY 2025-10-31 ยท CLEAN18.7

Tax arbitrage

ETR 16.3% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-02-27) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-10-31": 0.1633
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-10-31": 0.0467
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-10-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2084698/000168316826001358/0001683168-26-001358-index.htm",
    "form": "20-F",
    "filed": "2026-02-27"
  }
}