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CIIT

TIANCI INTERNATIONAL, INC.
CIK 0001557798 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
84.1
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 2025-07-31 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 9.20 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-10-03) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 9.204,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 2.525,
    "AQI": 24.983,
    "SGI": 1.077,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 0.232,
    "TATA": 0.186
  },
  "defaulted_to_neutral": [
    "DSRI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": 0.2883,
  "inputs": {
    "revenue_t": 9282997,
    "revenue_t1": 8617265,
    "total_assets_t": 3145971,
    "net_income_t": -2640789,
    "cfo_t": -3225714
  },
  "stale": false,
  "latest_filing_period": "2025-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1557798/000168316825007401/0001683168-25-007401-index.htm",
    "form": "10-K",
    "filed": "2025-10-03"
  }
}
P-12 ยท FY 2025-07-31 ยท TRIGGERED80.5

Restatement predictor

F-Score 2.42 โ€” misstatement risk 2.4x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-10-03) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 2.415,
  "probability": 0.00894,
  "components": {
    "rsst": 0.2883,
    "drec": null,
    "dinv": 0.1061,
    "soft": 1,
    "dcs": 0.0773,
    "droa": -0.8991,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1557798/000168316825007401/0001683168-25-007401-index.htm",
    "form": "10-K",
    "filed": "2025-10-03"
  }
}
P-05 ยท FY 2024-07-31 ยท CLEAN0.0

Tax arbitrage

ETR 24.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-10-03) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2024-07-31": 0.2456
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2024-07-31": -0.0356
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1557798/000168316825007401/0001683168-25-007401-index.htm",
    "form": "10-K",
    "filed": "2025-10-03"
  }
}