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CIK 1439237

QUALITY ONLINE EDUCATION GROUP INC.
CIK 0001439237 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
80.0
composite ยท 4 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-12 ยท FY 2022-08-31 ยท TRIGGERED100.0

Restatement predictor

F-Score 4.28 โ€” misstatement risk 4.3x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-11-22) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 4.285,
  "probability": 0.01585,
  "components": {
    "rsst": -0.5083,
    "drec": 0.0364,
    "dinv": null,
    "soft": 0.8135,
    "dcs": 2.3992,
    "droa": -2.2043,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2022-08-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1439237/000182912622019464/0001829126-22-019464-index.htm",
    "form": "10-K",
    "filed": "2022-11-22"
  }
}
P-01 ยท FY 2022-08-31 ยท CLEAN0.0

Earnings quality

Beneish M-Score -3.55 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-11-22) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.547,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 0.164,
    "AQI": 0.947,
    "SGI": 3.484,
    "DEPI": 1.608,
    "SGAI": 1,
    "LVGI": 1.509,
    "TATA": -0.582
  },
  "defaulted_to_neutral": [
    "DSRI",
    "SGAI"
  ],
  "sloan_accruals": -0.5083,
  "inputs": {
    "revenue_t": 1677912,
    "revenue_t1": 481561,
    "total_assets_t": 983760,
    "net_income_t": -3790411,
    "cfo_t": -3217647
  },
  "stale": false,
  "latest_filing_period": "2022-08-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1439237/000182912622019464/0001829126-22-019464-index.htm",
    "form": "10-K",
    "filed": "2022-11-22"
  }
}
P-05 ยท FY 2014-08-31 ยท CLEAN0.0

Tax arbitrage

[FY2014 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 23.7% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-02-12) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2014-08-31": 0.2374
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2014-08-31": -0.0274
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2022-08-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1439237/000147793215001095/0001477932-15-001095-index.htm",
    "form": "10-K",
    "filed": "2015-02-12"
  }
}
P-13 ยท FY 2014-08-31 ยท CLEAN0.0

Zombie / distress

[FY2014 data, stale โ€” no more recent EBIT figure in XBRL] Interest coverage 13.56x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2015-02-12) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2022-08-31": null,
    "2021-08-31": null,
    "2014-08-31": 13.556,
    "2013-08-31": 5.999
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 2.375,
  "definitions": {
    "zombie": "ICR<1 for 3+ consecutive FYs (BIS 2018)",
    "z_distress": "<1.1 distress, 1.1-2.6 gray, >2.6 safe"
  },
  "inputs": {
    "ebit_t": 1835628,
    "interest_expense_t": 135409
  },
  "stale": true,
  "latest_filing_period": "2022-08-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1439237/000147793215001095/0001477932-15-001095-index.htm",
    "form": "10-K",
    "filed": "2015-02-12"
  }
}