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VENAF

MicroAlgo Inc.
CIK 0001800392 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
63.1
composite ยท 3 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 TRIGGERED67.2

Earnings quality

Beneish M-Score -1.25 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-01) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.252,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 2.358,
    "GMI": 1.101,
    "AQI": 0.31,
    "SGI": 0.797,
    "DEPI": 1,
    "SGAI": 1.363,
    "LVGI": 0.272,
    "TATA": 0.045
  },
  "defaulted_to_neutral": [
    "DEPI"
  ],
  "sloan_accruals": 0.0595,
  "inputs": {
    "revenue_t": 60045146,
    "revenue_t1": 75327948,
    "total_assets_t": 350347850,
    "net_income_t": 18148466,
    "cfo_t": 2481467
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1800392/000182912626002991/0001829126-26-002991-index.htm",
    "form": "20-F",
    "filed": "2026-04-01"
  }
}
P-05 ยท FY 2025-12-31 ยท ELEVATED72.2

Tax arbitrage

ETR 5.4% vs 21% statutory โ€” gap persistent across 2 of 2 years
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-01) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.0544,
    "2024-12-31": 0.1049
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": 0.1556,
    "2024-12-31": 0.1051
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1800392/000182912626002991/0001829126-26-002991-index.htm",
    "form": "20-F",
    "filed": "2026-04-01"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN9.3

Restatement predictor

F-Score 0.28 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-01) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.278,
  "probability": 0.00103,
  "components": {
    "rsst": 0.0595,
    "drec": 0.011,
    "dinv": null,
    "soft": 0.5009,
    "dcs": -0.2414,
    "droa": 0.0105,
    "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/1800392/000182912626002991/0001829126-26-002991-index.htm",
    "form": "20-F",
    "filed": "2026-04-01"
  }
}