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CIK 1550053

Grand Perfecta, Inc.
CIK 0001550053 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
80.0
composite ยท 3 signals ยท ELEVATED

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-05 ยท FY 2019-07-31 ยท ELEVATED100.0

Tax arbitrage

ETR 0.0% vs 21% statutory โ€” gap persistent across 2 of 2 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-12-18) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2019-07-31": 0,
    "2018-07-31": 0
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2019-07-31": 0.21,
    "2018-07-31": 0.21
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2019-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1550053/000168316819004026/0001683168-19-004026-index.htm",
    "form": "10-K",
    "filed": "2019-12-18"
  }
}
P-13 ยท FY 2017-07-31 ยท ELEVATED96.2

Zombie / distress

[FY2017 data, stale โ€” no more recent EBIT figure in XBRL] Interest coverage -1.25x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-01-25) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2019-07-31": null,
    "2018-07-31": null,
    "2017-07-31": -1.247,
    "2016-07-31": -2.553
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -7.868,
  "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": -1156722,
    "interest_expense_t": 927351
  },
  "stale": true,
  "latest_filing_period": "2019-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1550053/000168316819000202/0001683168-19-000202-index.htm",
    "form": "10-K",
    "filed": "2019-01-25"
  }
}
P-12 ยท FY 2019-07-31 ยท CLEAN0.0

Restatement predictor

F-Score 0.00 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2019-12-18) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0,
  "probability": 0,
  "components": {
    "rsst": 16.5598,
    "drec": -0.278,
    "dinv": null,
    "soft": 1,
    "dcs": null,
    "droa": 563.6016,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2019-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1550053/000168316819004026/0001683168-19-004026-index.htm",
    "form": "10-K",
    "filed": "2019-12-18"
  }
}