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CIK 1816114

Enigma MPC
CIK 0001816114 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
74.6
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 2021-02-28 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score -0.26 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2021-06-15) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -0.261,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.223,
    "GMI": 1,
    "AQI": 1,
    "SGI": 3.162,
    "DEPI": 0.27,
    "SGAI": 0.187,
    "LVGI": 1.023,
    "TATA": 0.205
  },
  "defaulted_to_neutral": [
    "GMI",
    "AQI"
  ],
  "sloan_accruals": 0.219,
  "inputs": {
    "revenue_t": 1619000,
    "revenue_t1": 512000,
    "total_assets_t": 28133000,
    "net_income_t": -6000,
    "cfo_t": -5760000
  },
  "stale": false,
  "latest_filing_period": "2021-02-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1816114/000121390021032506/0001213900-21-032506-index.htm",
    "form": "10-K",
    "filed": "2021-06-15"
  }
}
P-05 ยท FY 2021-02-28 ยท CLEAN0.0

Tax arbitrage

ETR 100.2% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2021-06-15) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2021-02-28": 1.0021
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2021-02-28": -0.7921
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2021-02-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1816114/000121390021032506/0001213900-21-032506-index.htm",
    "form": "10-K",
    "filed": "2021-06-15"
  }
}
P-12 ยท FY 2021-02-28 ยท CLEAN9.6

Restatement predictor

F-Score 0.29 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2021-06-15) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.287,
  "probability": 0.00106,
  "components": {
    "rsst": 0.219,
    "drec": -0.0133,
    "dinv": null,
    "soft": 0.3007,
    "dcs": 2.8457,
    "droa": 0.1889,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2021-02-28",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1816114/000121390021032506/0001213900-21-032506-index.htm",
    "form": "10-K",
    "filed": "2021-06-15"
  }
}