STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

DSP

Viant Technology Inc.
CIK 0001828791 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
79.7
composite ยท 4 signals ยท ELEVATED

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-05 ยท FY 2025-12-31 ยท ELEVATED100.0

Tax arbitrage

ETR -137.8% vs 21% statutory โ€” gap persistent across 2 of 2 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-11) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": -1.3784,
    "2024-12-31": 0.0196
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": 1.5884,
    "2024-12-31": 0.1904
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1828791/000182879126000019/0001828791-26-000019-index.htm",
    "form": "10-K",
    "filed": "2026-03-11"
  }
}
P-13 ยท FY 2022-12-31 ยท ELEVATED70.0

Zombie / distress

[FY2022 data, stale โ€” no more recent EBIT figure in XBRL] Interest coverage -108.50x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-03-03) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": null,
    "2024-12-31": null,
    "2023-12-31": null,
    "2022-12-31": -108.502
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": 3.32,
  "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": -49260000,
    "interest_expense_t": 454000
  },
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1828791/000182879125000010/0001828791-25-000010-index.htm",
    "form": "10-K",
    "filed": "2025-03-03"
  }
}
P-01 ยท FY 2025-12-31 ยท CLEAN24.7

Earnings quality

Beneish M-Score -2.63 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-11) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.635,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.013,
    "GMI": 0.997,
    "AQI": 1.257,
    "SGI": 1.19,
    "DEPI": 0.987,
    "SGAI": 1,
    "LVGI": 1.003,
    "TATA": -0.093
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.0967,
  "inputs": {
    "revenue_t": 344201000,
    "revenue_t1": 289235000,
    "total_assets_t": 474663000,
    "net_income_t": 8352000,
    "cfo_t": 52607000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1828791/000182879126000019/0001828791-26-000019-index.htm",
    "form": "10-K",
    "filed": "2026-03-11"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN23.0

Restatement predictor

F-Score 0.69 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-11) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.69,
  "probability": 0.00255,
  "components": {
    "rsst": -0.0967,
    "drec": 0.066,
    "dinv": null,
    "soft": 0.9261,
    "dcs": 0.0857,
    "droa": 0.0122,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1828791/000182879126000019/0001828791-26-000019-index.htm",
    "form": "10-K",
    "filed": "2026-03-11"
  }
}