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OPTXW

Syntec Optics Holdings, Inc.
CIK 0001866816 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
15.5
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-05 ยท FY 2023-12-31 ยท ELEVATED100.0

Tax arbitrage

[FY2023 data, stale โ€” no more recent pretax-income figure in XBRL] ETR -57.2% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-10-06) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2023-12-31": -0.572
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2023-12-31": 0.782
  },
  "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/1866816/000149315225016960/0001493152-25-016960-index.htm",
    "form": "10-K",
    "filed": "2025-10-06"
  }
}
P-01 ยท FY 2025-12-31 ยท CLEAN16.5

Earnings quality

Beneish M-Score -2.92 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.924,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.171,
    "GMI": 0.862,
    "AQI": 1,
    "SGI": 0.987,
    "DEPI": 0.864,
    "SGAI": 1,
    "LVGI": 1.083,
    "TATA": -0.101
  },
  "defaulted_to_neutral": [
    "AQI",
    "SGAI"
  ],
  "sloan_accruals": -0.098,
  "inputs": {
    "revenue_t": 28083985,
    "revenue_t1": 28449941,
    "total_assets_t": 24314108,
    "net_income_t": -1793227,
    "cfo_t": 672635
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1866816/000149315226014180/0001493152-26-014180-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN11.4

Restatement predictor

F-Score 0.34 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.343,
  "probability": 0.00127,
  "components": {
    "rsst": -0.098,
    "drec": 0.0199,
    "dinv": 0.037,
    "soft": 0.6227,
    "dcs": -0.0304,
    "droa": 0.0216,
    "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/1866816/000149315226014180/0001493152-26-014180-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}