STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

MASK

3 E Network Technology Group Limited
CIK 0001993097 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
90.7
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.

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-01 ยท FY 2025-06-30 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 1.55 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-11-14) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 1.549,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.06,
    "GMI": 1.935,
    "AQI": 0.545,
    "SGI": 5.627,
    "DEPI": 1,
    "SGAI": 7.811,
    "LVGI": 1.072,
    "TATA": 0.156
  },
  "defaulted_to_neutral": [
    "DEPI"
  ],
  "sloan_accruals": 0.1137,
  "inputs": {
    "revenue_t": 4835167,
    "revenue_t1": 859344,
    "total_assets_t": 9355281,
    "net_income_t": 764919,
    "cfo_t": 13832
  },
  "stale": false,
  "latest_filing_period": "2025-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1993097/000118518525001717/0001185185-25-001717-index.htm",
    "form": "20-F",
    "filed": "2025-11-14"
  }
}
P-12 ยท FY 2025-06-30 ยท TRIGGERED100.0

Restatement predictor

F-Score 9.75 โ€” misstatement risk 9.8x the base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-11-14) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 9.754,
  "probability": 0.03609,
  "components": {
    "rsst": 0.1137,
    "drec": 0.4055,
    "dinv": null,
    "soft": 0.9665,
    "dcs": 1.5087,
    "droa": -0.3193,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1993097/000118518525001717/0001185185-25-001717-index.htm",
    "form": "20-F",
    "filed": "2025-11-14"
  }
}
P-05 ยท FY 2025-06-30 ยท CLEAN30.2

Tax arbitrage

ETR 22.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-11-14) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-06-30": 0.2259,
    "2024-06-30": 0.1406,
    "2023-06-30": 0.1119
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-06-30": -0.0159,
    "2024-06-30": 0.0694,
    "2023-06-30": 0.0981
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1993097/000118518525001717/0001185185-25-001717-index.htm",
    "form": "20-F",
    "filed": "2025-11-14"
  }
}