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CSBR

CHAMPIONS ONCOLOGY, INC.
CIK 0000771856 · EDGAR ↗
cleanelevatedtriggeredno dataplanned
100.0
composite · 1 signals · ELEVATED

Every card below shows the score and the exact filing data it was computed from — 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 — never a guess.

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Signals

P-05 · FY 2025-04-30 · ELEVATED100.0

Tax arbitrage

ETR -1.6% vs 21% statutory — gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-07-27)
Evidence — inputs and thresholds
{
  "etr_by_year": {
    "2025-04-30": -0.0162
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-04-30": 0.2262
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2026-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/771856/000162828026049834/0001628280-26-049834-index.htm",
    "form": "10-K",
    "filed": "2026-07-27"
  }
}
P-08 · FY 2026-07-27 · CLEAN0.0

Insider timing

No clustered pre-event Form 4 pattern in the last year
Evidence — inputs and thresholds
{
  "clusters": [],
  "form4_total_1y": 8,
  "events_8k_1y": 6,
  "window_days": 14,
  "note": "Timing pattern only — direction (buy/sell) requires parsing each Form 4 XML; treat as a read-the-filings triage flag, not an accusation."
}
P-09 · FY 2026-07-27 · CLEAN2.9

Narrative divergence

Filing language stable vs prior 10-K
Evidence — inputs and thresholds
{
  "current": {
    "filed": "2026-07-27",
    "tokens": 25927,
    "uncertainty_per_1k": 14.31,
    "negative_per_1k": 6.83,
    "litigious_per_1k": 1.47
  },
  "prior": {
    "filed": "2025-07-23",
    "tokens": 25057,
    "uncertainty_per_1k": 14.49,
    "negative_per_1k": 6.66,
    "litigious_per_1k": 1.44
  },
  "ratios": {
    "uncertainty": 0.988,
    "negative": 1.024
  },
  "method": "Loughran-McDonald dictionary densities (lite subset unless full CSV present)"
}
P-10 · FY 2026-07-27 · CLEAN0.0

M&A pre-signal

No M&A pre-signals detected
Evidence — inputs and thresholds
{
  "sc13d_filings": [],
  "ai_signals": [],
  "quotes_discarded_unverified": 0,
  "ai_status": "ok",
  "method": "Deterministic 13D count + LLM language read (quote-verified)"
}
P-11 · FY 2026-07-27 · CLEAN0.0

Stranded assets

No carbon-exposed asset language detected
Evidence — inputs and thresholds
{
  "exposures": [],
  "ppe_share_of_assets": null,
  "quotes_discarded_unverified": 0
}