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OESX

ORION ENERGY SYSTEMS, INC.
CIK 0001409375 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
42.7
composite ยท 2 signals ยท ELEVATED

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-12 ยท FY 2026-03-31 ยท ELEVATED45.7

Restatement predictor

F-Score 1.37 โ€” misstatement risk 1.4x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-06-04) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.372,
  "probability": 0.00508,
  "components": {
    "rsst": -0.0401,
    "drec": 0.0672,
    "dinv": -0.0209,
    "soft": 0.8183,
    "dcs": 0.0388,
    "droa": 0.1636,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1409375/000119312526257468/0001193125-26-257468-index.htm",
    "form": "10-K",
    "filed": "2026-06-04"
  }
}
P-01 ยท FY 2026-03-31 ยท CLEAN30.5

Earnings quality

Beneish M-Score -2.43 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-06-04) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.434,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.175,
    "GMI": 1,
    "AQI": 0.888,
    "SGI": 1.083,
    "DEPI": 1.089,
    "SGAI": 1,
    "LVGI": 0.892,
    "TATA": -0.04
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -0.0401,
  "inputs": {
    "revenue_t": 86306000,
    "revenue_t1": 79720000,
    "total_assets_t": 51605000,
    "net_income_t": -3163000,
    "cfo_t": -1079000
  },
  "stale": false,
  "latest_filing_period": "2026-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1409375/000119312526257468/0001193125-26-257468-index.htm",
    "form": "10-K",
    "filed": "2026-06-04"
  }
}