WUHAN GENERAL GROUP (CHINA), INC

CIK 0000842694

Analytics Research this company

Financial snapshot

Revenue

Net income

Operating margin

Free cash flow

Total debt

Cash

Research

Filings

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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 2012-12-31

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

Beneish M-Score -1.67 is above the -1.78 cut-off used in the original study

Trend: flat

P-01 inputs
Input	Value
model score (0–100)	54.4
m_score	-1.666
threshold	-1.78
ratios.DSRI	1.869
ratios.GMI	1.293
ratios.AQI	1.102
ratios.SGI	0.63
ratios.DEPI	1
ratios.SGAI	1
ratios.LVGI	1.145
ratios.TATA	0.042
defaulted_to_neutral	DEPI, SGAI
sloan_accruals	0.0403
inputs.revenue_t	80376748
inputs.revenue_t1	127502723
inputs.total_assets_t	286580649
inputs.net_income_t	-10589709
inputs.cfo_t	-21859289
stale	false
latest_filing_period	2012-12-31

Trend

10-K· 2013-04-15 Methodology

Interest coverage

P-13 · Calculated

Elevated

FY 2012-12-31

Whether operating earnings cover interest expense, and for how many consecutive years they did not.

EBIT is negative: operating earnings do not cover interest expense

Trend: flat

P-13 inputs
Input	Value
model score (0–100)	40.4
icr_by_year.2012-12-31	-0.217
icr_by_year.2011-12-31	1.231
icr_by_year.2010-12-31	2.359
consecutive_years_below_1	1
altman_z_double_prime	1.106
definitions.zombie	ICR<1 for 3+ consecutive FYs (BIS 2018)
definitions.z_distress	<1.1 distress, 1.1-2.6 gray, >2.6 safe
inputs.ebit_t	-2225160
inputs.interest_expense_t	10240875
stale	false
latest_filing_period	2012-12-31

Trend

10-K· 2013-04-15 Methodology

Effective tax rate

P-05 · Calculated

Below threshold

FY 2010-12-31

[FY2010 data, stale — no more recent pretax-income figure in XBRL] ETR 27.5% — 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)	0.0
etr_by_year.2010-12-31	0.2753
statutory_rate	0.21
gap_by_year.2010-12-31	-0.0653
note	Low ETR can be fully legitimate; this flags persistence + magnitude for review.
stale	true
latest_filing_period	2012-12-31

Trend

10-K/A· 2012-09-04 Methodology

Restatement indicators

P-12 · Calculated

Below threshold

FY 2012-12-31

F-Score 0.80 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)	26.6
f_score	0.797
probability	0.00295
components.rsst	0.0403
components.drec	0.036
components.dinv	0.1284
components.soft	0.9344
components.dcs	-0.4487
components.droa	-0.0228
components.issue	0
model	Dechow et al. 2011, Model 1 (simplified RSST)
thresholds.elevated	1
thresholds.triggered	1.85
stale	false
latest_filing_period	2012-12-31

Trend

10-K· 2013-04-15 Methodology

No stored result for Subsidiary jurisdictions, ESG disclosure support, Pension funding, Insider filing timing, Language change, Strategic-review language, Carbon-exposed assets. 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

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