ADVANCED OXYGEN TECHNOLOGIES, INC.

AOXYCIK 0000352991

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Financial snapshot

Revenue

Net income

Operating margin

Free cash flow

Total debt

Cash

Research

Filings

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Analytical signals

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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.

Interest coverage

P-13 · Calculated

Elevated

FY 2023-06-30

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

[FY2023 data, stale — no more recent EBIT figure in XBRL] Altman Z'' is below the 1.1 distress-zone cut-off

Trend: flat

P-13 inputs
Input	Value
model score (0–100)	20.0
icr_by_year.2025-06-30	null
icr_by_year.2024-06-30	null
icr_by_year.2023-06-30	14.532
icr_by_year.2021-06-30	6.213
consecutive_years_below_1	0
altman_z_double_prime	-96.912
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	11204
inputs.interest_expense_t	771
stale	true
latest_filing_period	2025-06-30

Trend

10-K· 2024-09-17 Methodology

Earnings quality

P-01 · Calculated

Below threshold

FY 2025-06-30

Beneish M-Score -2.61 is below the reference levels used here

Trend: flat

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

P-01 inputs
Input	Value
model score (0–100)	25.4
m_score	-2.612
threshold	-1.78
ratios.DSRI	1
ratios.GMI	1
ratios.AQI	1
ratios.SGI	1.02
ratios.DEPI	1
ratios.SGAI	1
ratios.LVGI	0.711
ratios.TATA	-0.052
defaulted_to_neutral	DSRI, GMI, AQI, DEPI, SGAI
sloan_accruals	-0.053
inputs.revenue_t	43445
inputs.revenue_t1	42577
inputs.total_assets_t	693077
inputs.net_income_t	4138
inputs.cfo_t	40415
stale	false
latest_filing_period	2025-06-30

Trend

10-K· 2025-09-11 Methodology

Effective tax rate

P-05 · Calculated

Below threshold

FY 2025-06-30

ETR 70.7% — 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.2025-06-30	0.707
etr_by_year.2024-06-30	0.6227
etr_by_year.2023-06-30	0.7823
statutory_rate	0.21
gap_by_year.2025-06-30	-0.497
gap_by_year.2024-06-30	-0.4127
gap_by_year.2023-06-30	-0.5723
note	Low ETR can be fully legitimate; this flags persistence + magnitude for review.
stale	false
latest_filing_period	2025-06-30

Trend

10-K· 2025-09-11 Methodology

Restatement indicators

P-12 · Calculated

Below threshold

FY 2025-06-30

F-Score 0.12 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)	3.8
f_score	0.115
probability	0.00043
components.rsst	-0.053
components.drec	null
components.dinv	null
components.soft	0.0844
components.dcs	0.0204
components.droa	-0.0023
components.issue	0
model	Dechow et al. 2011, Model 1 (simplified RSST)
thresholds.elevated	1
thresholds.triggered	1.85
stale	false
latest_filing_period	2025-06-30

Trend

10-K· 2025-09-11 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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