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Anbio Biotechnology
CIK 0001982708 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
96.2
composite ยท 4 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 2025-12-31 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 2.00 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-07) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 1.995,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 3.25,
    "GMI": 0.824,
    "AQI": 1,
    "SGI": 1.056,
    "DEPI": 1,
    "SGAI": 0.434,
    "LVGI": 0.032,
    "TATA": 0.435
  },
  "defaulted_to_neutral": [
    "AQI",
    "DEPI"
  ],
  "sloan_accruals": 0.5346,
  "inputs": {
    "revenue_t": 8646844,
    "revenue_t1": 8185146,
    "total_assets_t": 30242859,
    "net_income_t": 6403463,
    "cfo_t": -6739075
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1982708/000118518526001294/0001185185-26-001294-index.htm",
    "form": "20-F",
    "filed": "2026-04-07"
  }
}
P-05 ยท FY 2025-12-31 ยท TRIGGERED100.0

Tax arbitrage

ETR 0.0% vs 21% statutory โ€” gap persistent across 3 of 3 years
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-07) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0,
    "2024-12-31": 0,
    "2023-12-31": 0
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": 0.21,
    "2024-12-31": 0.21,
    "2023-12-31": 0.21
  },
  "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/1982708/000118518526001294/0001185185-26-001294-index.htm",
    "form": "20-F",
    "filed": "2026-04-07"
  }
}
P-12 ยท FY 2025-12-31 ยท TRIGGERED71.4

Restatement predictor

F-Score 2.14 โ€” misstatement risk 2.1x the base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-07) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 2.141,
  "probability": 0.00792,
  "components": {
    "rsst": 0.5346,
    "drec": 0.1054,
    "dinv": null,
    "soft": 0.7432,
    "dcs": -0.2602,
    "droa": 0.0863,
    "issue": 1
  },
  "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/1982708/000118518526001294/0001185185-26-001294-index.htm",
    "form": "20-F",
    "filed": "2026-04-07"
  }
}
P-13 ยท FY 2022-12-31 ยท CLEAN0.0

Zombie / distress

[FY2022 data, stale โ€” no more recent EBIT figure in XBRL] Interest coverage 1274.61x โ€” servicing debt from operations
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-04-28) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": null,
    "2024-12-31": null,
    "2023-12-31": null,
    "2022-12-31": 1274.608
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": null,
  "definitions": {
    "zombie": "ICR<1 for 3+ consecutive FYs (BIS 2018)",
    "z_distress": "<1.1 distress, 1.1-2.6 gray, >2.6 safe"
  },
  "inputs": {
    "ebit_t": 10195588,
    "interest_expense_t": 7999
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1982708/000121390025035802/0001213900-25-035802-index.htm",
    "form": "20-F",
    "filed": "2025-04-28"
  }
}