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CIK 1528752

CHINA MOBILE GAMES & ENTERTAINMENT GROUP LTD
CIK 0001528752 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
100.0
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 2014-12-31 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 0.13 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2015-04-29) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 0.133,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.102,
    "GMI": 0.904,
    "AQI": 0.851,
    "SGI": 3.495,
    "DEPI": 0.904,
    "SGAI": 1,
    "LVGI": 1.383,
    "TATA": 0.115
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.1453,
  "inputs": {
    "revenue_t": 203832000,
    "revenue_t1": 58313000,
    "total_assets_t": 352578000,
    "net_income_t": 37412000,
    "cfo_t": -3250000
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1528752/000119312515154282/0001193125-15-154282-index.htm",
    "form": "20-F",
    "filed": "2015-04-29"
  }
}
P-12 ยท FY 2014-12-31 ยท TRIGGERED100.0

Restatement predictor

F-Score 3.40 โ€” misstatement risk 3.4x the base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2015-04-29) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 3.403,
  "probability": 0.01259,
  "components": {
    "rsst": 0.1453,
    "drec": 0.236,
    "dinv": null,
    "soft": 0.8295,
    "dcs": 1.3633,
    "droa": 0.0877,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1528752/000119312515154282/0001193125-15-154282-index.htm",
    "form": "20-F",
    "filed": "2015-04-29"
  }
}
P-05 ยท FY 2014-12-31 ยท ELEVATED100.0

Tax arbitrage

ETR 0.5% vs 21% statutory โ€” gap persistent across 2 of 2 years
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2015-04-29) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2014-12-31": 0.0049,
    "2013-12-31": -0.0075
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2014-12-31": 0.2051,
    "2013-12-31": 0.2175
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2014-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1528752/000119312515154282/0001193125-15-154282-index.htm",
    "form": "20-F",
    "filed": "2015-04-29"
  }
}