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OCG

Oriental Culture Holding LTD
CIK 0001776067 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
85.0
composite ยท 2 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 409.10 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-05-14) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 409.104,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 446.74,
    "GMI": 0.826,
    "AQI": 0.348,
    "SGI": 3.033,
    "DEPI": 2.325,
    "SGAI": 1,
    "LVGI": 0.482,
    "TATA": -0.059
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.0658,
  "inputs": {
    "revenue_t": 1888848,
    "revenue_t1": 622690,
    "total_assets_t": 66527900,
    "net_income_t": -3857970,
    "cfo_t": 77103
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1776067/000121390026056688/0001213900-26-056688-index.htm",
    "form": "20-F",
    "filed": "2026-05-14"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN24.8

Restatement predictor

F-Score 0.74 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-05-14) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.743,
  "probability": 0.00275,
  "components": {
    "rsst": -0.0658,
    "drec": 0.0063,
    "dinv": -0.0111,
    "soft": 0.3862,
    "dcs": 1.4288,
    "droa": -0.0121,
    "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/1776067/000121390026056688/0001213900-26-056688-index.htm",
    "form": "20-F",
    "filed": "2026-05-14"
  }
}