HUI YING FINANCIAL HOLDINGS CORP

CIK 0001628468

Analytics Research this company

Financial snapshot

Revenue

Net income

Operating margin

Free cash flow

Total debt

Cash

Research

Filings

Open the filing explorer →

Recent filings load as you scroll to this section.

Analytical signals

How signals work →

Calculations over this company’s filings, each compared with a stated threshold. They indicate where to read more closely; they are analytical evidence, not conclusions, and none implies wrongdoing.

Earnings quality

P-01 · Calculated

Threshold met

FY 2017-12-31

How reported earnings relate to accruals and to changes in receivables, margins and asset quality.

[FY2017 data, stale] Beneish M-Score 21.15 is above the -1.78 cut-off used in the original study

Trend: flat

P-01 inputs
Input	Value
model score (0–100)	100.0
m_score	21.152
threshold	-1.78
ratios.DSRI	1.304
ratios.GMI	1
ratios.AQI	56.973
ratios.SGI	1.884
ratios.DEPI	5.306
ratios.SGAI	0.774
ratios.LVGI	0.655
ratios.TATA	-0.149
defaulted_to_neutral	GMI
sloan_accruals	-0.2218
inputs.revenue_t	46497812
inputs.revenue_t1	24679249
inputs.total_assets_t	59055384
inputs.net_income_t	15274091
inputs.cfo_t	24067574
stale	true
latest_filing_period	2201-10-31

Trend

10-K· 2018-03-19 Methodology

Effective tax rate

P-05 · Calculated

Below threshold

FY 2017-12-31

[FY2017 data, stale — no more recent pretax-income figure in XBRL] ETR 14.4% — within normal range of statutory

Trend: flat

The gap between the effective and the statutory tax rate, and whether it persists across three years.

P-05 inputs
Input	Value
model score (0–100)	8.2
etr_by_year.2017-12-31	0.1437
etr_by_year.2016-12-31	0.2353
statutory_rate	0.21
gap_by_year.2017-12-31	0.0663
gap_by_year.2016-12-31	-0.0253
note	Low ETR can be fully legitimate; this flags persistence + magnitude for review.
stale	true
latest_filing_period	2201-10-31

Trend

10-K· 2018-03-19 Methodology

Restatement indicators

P-12 · Calculated

Below threshold

FY 2017-12-31

[FY2017 data, stale] F-Score 0.43 is at or below the 1.0 reference level

Trend: flat

How closely reported accruals and financing patterns resemble those of companies that later restated.

P-12 inputs
Input	Value
model score (0–100)	14.2
f_score	0.426
probability	0.00158
components.rsst	-0.2218
components.drec	0.0103
components.dinv	null
components.soft	0.7711
components.dcs	0.8675
components.droa	0.0888
components.issue	0
model	Dechow et al. 2011, Model 1 (simplified RSST)
thresholds.elevated	1
thresholds.triggered	1.85
stale	true
latest_filing_period	2201-10-31

Trend

10-K· 2018-03-19 Methodology

No stored result for Subsidiary jurisdictions, ESG disclosure support, Pension funding, Insider filing timing, Language change, Strategic-review language, Carbon-exposed assets, Interest coverage. Some signals are computed on request, and others need inputs this company’s filings do not tag; a missing result is not a finding either way.

Methodology and sources

Financial figures come from SEC XBRL company facts (annual reports). Choose any evidence marker to see the filing behind a value.
Filing text comes from SEC EDGAR. Browse this company on EDGAR ↗
Signals are calculated by Stratum from those filings. Some use AI to read filing text, and every AI claim must quote the document verbatim or it is discarded. Full methodology

More tools: chat with the 10-K · generate an investigation memo