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SCND

SCIENTIFIC INDUSTRIES, INC.
CIK 0000087802 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
46.6
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-01 ยท FY 2025-12-31 ยท ELEVATED48.4

Earnings quality

Beneish M-Score -1.80 in the elevated zone
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.804,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.412,
    "GMI": 1.622,
    "AQI": 0.566,
    "SGI": 1.054,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 0.708,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "DEPI",
    "SGAI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 5053800,
    "revenue_t1": 4797100,
    "total_assets_t": 12607600,
    "net_income_t": -1220400,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/87802/000165495426003102/0001654954-26-003102-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}
P-12 ยท FY 2025-12-31 ยท ELEVATED39.3

Restatement predictor

F-Score 1.18 โ€” misstatement risk 1.2x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.18,
  "probability": 0.00437,
  "components": {
    "rsst": null,
    "drec": 0.0235,
    "dinv": -0.0544,
    "soft": 0.9452,
    "dcs": -0.0057,
    "droa": 0.4607,
    "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/87802/000165495426003102/0001654954-26-003102-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}