STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 1607741

Yulong Eco-Materials Ltd
CIK 0001607741 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
87.2
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.

Chat with this filing โ†’

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo โ€” generate one โ†’

Run the bounded investigation agent โ€” reads this company's signals and writes a short, cited summary.

Signals

P-01 ยท FY 2017-06-30 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 0.08 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2017-11-15) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 0.075,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 3.888,
    "GMI": 1.938,
    "AQI": 1.057,
    "SGI": 0.223,
    "DEPI": 2.454,
    "SGAI": 1,
    "LVGI": 1.287,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "SGAI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 9506703,
    "revenue_t1": 42644431,
    "total_assets_t": 33278150,
    "net_income_t": -7429581,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2017-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1607741/000121390017012184/0001213900-17-012184-index.htm",
    "form": "20-F",
    "filed": "2017-11-15"
  }
}
P-13 ยท FY 2017-06-30 ยท ELEVATED100.0

Zombie / distress

Interest coverage -8.87x below 1.0
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2017-11-15) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2017-06-30": -8.871,
    "2016-06-30": -48.116,
    "2015-06-30": 9.913,
    "2014-06-30": 12.856
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -8.978,
  "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": -5844206,
    "interest_expense_t": 658821
  },
  "stale": false,
  "latest_filing_period": "2017-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1607741/000121390017012184/0001213900-17-012184-index.htm",
    "form": "20-F",
    "filed": "2017-11-15"
  }
}
P-05 ยท FY 2015-06-30 ยท CLEAN0.0

Tax arbitrage

[FY2015 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 25.0% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2017-11-15) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2015-06-30": 0.2503
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2015-06-30": -0.0403
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2017-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1607741/000121390017012184/0001213900-17-012184-index.htm",
    "form": "20-F",
    "filed": "2017-11-15"
  }
}
P-12 ยท FY 2017-06-30 ยท CLEAN3.8

Restatement predictor

F-Score 0.12 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2017-11-15) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.115,
  "probability": 0.00043,
  "components": {
    "rsst": null,
    "drec": -0.0219,
    "dinv": -0.0045,
    "soft": 0.7461,
    "dcs": -0.7592,
    "droa": 1.2363,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2017-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1607741/000121390017012184/0001213900-17-012184-index.htm",
    "form": "20-F",
    "filed": "2017-11-15"
  }
}