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CIK 1741603

ACCEL LIQUID GELS, INC.
CIK 0001741603 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
98.8
composite ยท 2 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 2022-05-31 ยท TRIGGERED100.0

Restatement predictor

F-Score 7.59 โ€” misstatement risk 7.6x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-09-13) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 7.586,
  "probability": 0.02807,
  "components": {
    "rsst": -0.3422,
    "drec": null,
    "dinv": null,
    "soft": 0.9722,
    "dcs": -1,
    "droa": -3.0747,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2022-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1741603/000118518522001102/0001185185-22-001102-index.htm",
    "form": "10-K",
    "filed": "2022-09-13"
  }
}
P-05 ยท FY 2021-05-31 ยท ELEVATED94.0

Tax arbitrage

ETR 0.0% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2022-09-13) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2021-05-31": 0
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2021-05-31": 0.21
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2022-05-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1741603/000118518522001102/0001185185-22-001102-index.htm",
    "form": "10-K",
    "filed": "2022-09-13"
  }
}