Restatement indicators
P-12 · Calculated
FY 2019-12-31
How closely reported accruals and financing patterns resemble those of companies that later restated.
F-Score 4.93 is above the 1.85 reference level of the Dechow et al. model
Trend: flat
CIK 0001720821
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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.
P-12 · Calculated
FY 2019-12-31
How closely reported accruals and financing patterns resemble those of companies that later restated.
F-Score 4.93 is above the 1.85 reference level of the Dechow et al. model
Trend: flat
P-05 · Calculated
FY 2020-12-31
The gap between the effective and the statutory tax rate, and whether it persists across three years.
ETR 7.7% vs 21% statutory — gap persistent across 1 of 1 years
Trend: flat
P-01 · Calculated
FY 2019-12-31
Beneish M-Score -177.16 is below the reference levels used here
Trend: flat
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.
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