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KRMD

KORU MEDICAL SYSTEMS, INC.
CIK 0000704440 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
15.3
composite ยท 3 signals ยท CLEAN

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 2025-12-31 ยท CLEAN16.9

Earnings quality

Beneish M-Score -2.91 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-12) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.908,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.888,
    "GMI": 1.018,
    "AQI": 0.951,
    "SGI": 1.222,
    "DEPI": 1.118,
    "SGAI": 0.884,
    "LVGI": 1.098,
    "TATA": -0.11
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.1119,
  "inputs": {
    "revenue_t": 41127366,
    "revenue_t1": 33646463,
    "total_assets_t": 28200179,
    "net_income_t": -2637926,
    "cfo_t": 462405
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/704440/000116169726000052/0001161697-26-000052-index.htm",
    "form": "10-K",
    "filed": "2026-03-12"
  }
}
P-05 ยท FY 2018-12-31 ยท CLEAN0.0

Tax arbitrage

[FY2018 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 22.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2020-03-04) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2018-12-31": 0.2263
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2018-12-31": -0.0163
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/704440/000116169720000108/0001161697-20-000108-index.htm",
    "form": "10-K",
    "filed": "2020-03-04"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN8.7

Restatement predictor

F-Score 0.26 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-12) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.261,
  "probability": 0.00097,
  "components": {
    "rsst": -0.1119,
    "drec": 0.0177,
    "dinv": 0.0316,
    "soft": 0.5268,
    "dcs": 0.2078,
    "droa": 0.1293,
    "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/704440/000116169726000052/0001161697-26-000052-index.htm",
    "form": "10-K",
    "filed": "2026-03-12"
  }
}