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CIK 1088638

MASTERMIND, INC.
CIK 0001088638 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
78.9
composite ยท 3 signals ยท TRIGGERED

Every card below shows the score and the exact filing data it was computed from โ€” no unexplained numbers. Some signals (P-02, P-03, P-08, P-09, P-10, P-11) pull live documents from SEC EDGAR the first time you view this company; a few of those (P-03, P-10, P-11) use AI to read the filing text, but every AI claim must quote the actual document verbatim or it's discarded โ€” never a guess.

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Signals

P-01 ยท FY 2023-09-30 ยท TRIGGERED91.7

Earnings quality

Beneish M-Score -0.63 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2024-01-12) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -0.633,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.871,
    "GMI": 1.082,
    "AQI": 1,
    "SGI": 1.037,
    "DEPI": 0.962,
    "SGAI": 1,
    "LVGI": 0.693,
    "TATA": 0.187
  },
  "defaulted_to_neutral": [
    "AQI",
    "SGAI"
  ],
  "sloan_accruals": 0.1948,
  "inputs": {
    "revenue_t": 4706900,
    "revenue_t1": 4540060,
    "total_assets_t": 3845439,
    "net_income_t": 389301,
    "cfo_t": -329196
  },
  "stale": false,
  "latest_filing_period": "2023-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1088638/000147793224000153/0001477932-24-000153-index.htm",
    "form": "10-K",
    "filed": "2024-01-12"
  }
}
P-05 ยท FY 2023-09-30 ยท ELEVATED49.6

Tax arbitrage

ETR 33.9% vs 21% statutory โ€” gap persistent across 2 of 3 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2024-01-12) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2023-09-30": 0.3393,
    "2022-09-30": 0.0693,
    "2021-09-30": -0.0007
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2023-09-30": -0.1293,
    "2022-09-30": 0.1407,
    "2021-09-30": 0.2107
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2023-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1088638/000147793224000153/0001477932-24-000153-index.htm",
    "form": "10-K",
    "filed": "2024-01-12"
  }
}
P-12 ยท FY 2023-09-30 ยท ELEVATED37.6

Restatement predictor

F-Score 1.13 โ€” misstatement risk 1.1x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2024-01-12) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.129,
  "probability": 0.00418,
  "components": {
    "rsst": 0.1948,
    "drec": 0.0889,
    "dinv": null,
    "soft": 0.9905,
    "dcs": -0.0355,
    "droa": -0.0937,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2023-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1088638/000147793224000153/0001477932-24-000153-index.htm",
    "form": "10-K",
    "filed": "2024-01-12"
  }
}