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QuantaSing Group Limited
CIK 0001932770 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
81.3
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 2025-06-30 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 1.45 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-10-31) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 1.453,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 3.831,
    "GMI": 1.049,
    "AQI": 3.215,
    "SGI": 0.729,
    "DEPI": 1.248,
    "SGAI": 1,
    "LVGI": 0.606,
    "TATA": 0.105
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.114,
  "inputs": {
    "revenue_t": 380478000,
    "revenue_t1": 522255000,
    "total_assets_t": 231939000,
    "net_income_t": 50078000,
    "cfo_t": 25671000
  },
  "stale": false,
  "latest_filing_period": "2025-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1932770/000121390025104390/0001213900-25-104390-index.htm",
    "form": "20-F",
    "filed": "2025-10-31"
  }
}
P-05 ยท FY 2025-06-30 ยท CLEAN30.9

Tax arbitrage

ETR 24.1% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-10-31) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-06-30": 0.2405,
    "2024-06-30": 0.0752
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-06-30": -0.0305,
    "2024-06-30": 0.1348
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1932770/000121390025104390/0001213900-25-104390-index.htm",
    "form": "20-F",
    "filed": "2025-10-31"
  }
}
P-12 ยท FY 2025-06-30 ยท CLEAN29.0

Restatement predictor

F-Score 0.87 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2025-10-31) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.871,
  "probability": 0.00322,
  "components": {
    "rsst": 0.114,
    "drec": 0.0192,
    "dinv": 0.0099,
    "soft": 0.4936,
    "dcs": -0.2793,
    "droa": -0.0544,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1932770/000121390025104390/0001213900-25-104390-index.htm",
    "form": "20-F",
    "filed": "2025-10-31"
  }
}