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PCLA

PicoCELA Inc.
CIK 0002018462 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
15.9
composite ยท 2 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-01 ยท FY 2025-09-30 ยท CLEAN0.0

Earnings quality

Beneish M-Score -4.16 โ€” no manipulation profile
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-02-13) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -4.16,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.319,
    "GMI": 1,
    "AQI": 0.289,
    "SGI": 0.694,
    "DEPI": 0.964,
    "SGAI": 1.476,
    "LVGI": 1.166,
    "TATA": -0.076
  },
  "defaulted_to_neutral": [
    "GMI"
  ],
  "sloan_accruals": -0.0709,
  "inputs": {
    "revenue_t": 544690000,
    "revenue_t1": 784403000,
    "total_assets_t": 1087166000,
    "net_income_t": -626312000,
    "cfo_t": -544020000
  },
  "stale": false,
  "latest_filing_period": "2025-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2018462/000149315226006698/0001493152-26-006698-index.htm",
    "form": "20-F",
    "filed": "2026-02-13"
  }
}
P-12 ยท FY 2025-09-30 ยท CLEAN19.9

Restatement predictor

F-Score 0.60 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-02-13) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.597,
  "probability": 0.00221,
  "components": {
    "rsst": -0.0709,
    "drec": -0.1462,
    "dinv": 0.0497,
    "soft": 0.4831,
    "dcs": -0.0893,
    "droa": -0.1874,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/2018462/000149315226006698/0001493152-26-006698-index.htm",
    "form": "20-F",
    "filed": "2026-02-13"
  }
}