NEW ORIENTAL EDUCATION & TECHNOLOGY GROUP INC.

EDUCIK 0001372920

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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

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.

Effective tax rate

P-05 · Calculated

Threshold met

FY 2012-05-31

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

[FY2012 data, stale — no more recent pretax-income figure in XBRL] ETR 7.5% vs 21% statutory — gap persistent across 3 of 3 years

Trend: flat

P-05 inputs
Input	Value
model score (0–100)	84.4
etr_by_year.2012-05-31	0.0751
etr_by_year.2011-05-31	0.075
etr_by_year.2010-05-31	0.0715
statutory_rate	0.21
gap_by_year.2012-05-31	0.1349
gap_by_year.2011-05-31	0.135
gap_by_year.2010-05-31	0.1385
note	Low ETR can be fully legitimate; this flags persistence + magnitude for review.
stale	true
latest_filing_period	2025-05-31

Trend

20-F· 2014-09-26 Methodology

Earnings quality

P-01 · Calculated

Below threshold

FY 2025-05-31

Beneish M-Score -2.68 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)	23.5
m_score	-2.678
threshold	-1.78
ratios.DSRI	0.997
ratios.GMI	0.946
ratios.AQI	1.092
ratios.SGI	1.136
ratios.DEPI	1.073
ratios.SGAI	1
ratios.LVGI	1.058
ratios.TATA	-0.067
defaulted_to_neutral	SGAI
sloan_accruals	-0.0684
inputs.revenue_t	4900262000
inputs.revenue_t1	4313586000
inputs.total_assets_t	7805499000
inputs.net_income_t	371716000
inputs.cfo_t	896592000
stale	false
latest_filing_period	2025-05-31

Trend

20-F· 2025-09-25 Methodology

Interest coverage

P-13 · Calculated

Below threshold

FY 2025-05-31

Interest coverage 1377.01x, at or above 1.0x

Trend: flat

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

P-13 inputs
Input	Value
model score (0–100)	0.0
icr_by_year.2025-05-31	1377.01
icr_by_year.2024-05-31	1175.923
icr_by_year.2023-05-31	268.806
icr_by_year.2022-05-31	-242.596
consecutive_years_below_1	0
altman_z_double_prime	3.702
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	428250000
inputs.interest_expense_t	311000
stale	false
latest_filing_period	2025-05-31

Trend

20-F· 2025-09-25 Methodology

Restatement indicators

P-12 · Calculated

Below threshold

FY 2025-05-31

F-Score 0.38 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)	12.8
f_score	0.384
probability	0.00142
components.rsst	-0.0684
components.drec	0.0005
components.dinv	-0.0016
components.soft	0.6951
components.dcs	0.1351
components.droa	0.0065
components.issue	0
model	Dechow et al. 2011, Model 1 (simplified RSST)
thresholds.elevated	1
thresholds.triggered	1.85
stale	false
latest_filing_period	2025-05-31

Trend

20-F· 2025-09-25 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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