STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

IMAA

IMA TECH
CIK 0001980295 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
92.1
composite ยท 2 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.

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-01 ยท FY 2025-04-30 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 1.89 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-07-22) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 1.886,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 1,
    "AQI": 0.985,
    "SGI": 5.127,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.128,
    "TATA": 0.156
  },
  "defaulted_to_neutral": [
    "DSRI",
    "GMI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": 0.1391,
  "inputs": {
    "revenue_t": 55374,
    "revenue_t1": 10800,
    "total_assets_t": 221656,
    "net_income_t": -55071,
    "cfo_t": -89744
  },
  "stale": false,
  "latest_filing_period": "2025-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1980295/000198029525000008/0001980295-25-000008-index.htm",
    "form": "10-K",
    "filed": "2025-07-22"
  }
}
P-12 ยท FY 2025-04-30 ยท ELEVATED60.3

Restatement predictor

F-Score 1.81 โ€” misstatement risk 1.8x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-07-22) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.808,
  "probability": 0.00669,
  "components": {
    "rsst": 0.1391,
    "drec": null,
    "dinv": null,
    "soft": 0.9797,
    "dcs": 4.1272,
    "droa": -0.1479,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-04-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1980295/000198029525000008/0001980295-25-000008-index.htm",
    "form": "10-K",
    "filed": "2025-07-22"
  }
}