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INLF

INLIF LIMITED
CIK 0001991592 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
84.1
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.

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Signals

P-05 ยท FY 2024-12-31 ยท ELEVATED100.0

Tax arbitrage

ETR 0.9% vs 21% statutory โ€” gap persistent across 2 of 2 years
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-03-06) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2024-12-31": 0.0092,
    "2023-12-31": 0.0083
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2024-12-31": 0.2008,
    "2023-12-31": 0.2017
  },
  "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/1991592/000121390026024760/0001213900-26-024760-index.htm",
    "form": "20-F",
    "filed": "2026-03-06"
  }
}
P-12 ยท FY 2025-12-31 ยท ELEVATED42.7

Restatement predictor

F-Score 1.28 โ€” misstatement risk 1.3x the base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-03-06) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.28,
  "probability": 0.00474,
  "components": {
    "rsst": -0.1644,
    "drec": 0.0956,
    "dinv": 0.0091,
    "soft": 0.5574,
    "dcs": 0.0344,
    "droa": -0.3068,
    "issue": 1
  },
  "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/1991592/000121390026024760/0001213900-26-024760-index.htm",
    "form": "20-F",
    "filed": "2026-03-06"
  }
}
P-13 ยท FY 2025-12-31 ยท ELEVATED70.0

Zombie / distress

Interest coverage -36.99x below 1.0
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-03-06) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": -36.988,
    "2024-12-31": 6.559,
    "2023-12-31": 9.463,
    "2022-12-31": 7.864
  },
  "consecutive_years_below_1": 1,
  "altman_z_double_prime": 2.63,
  "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": -5817434,
    "interest_expense_t": 157277
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1991592/000121390026024760/0001213900-26-024760-index.htm",
    "form": "20-F",
    "filed": "2026-03-06"
  }
}
P-01 ยท FY 2025-12-31 ยท CLEAN27.9

Earnings quality

Beneish M-Score -2.52 โ€” no manipulation profile
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-03-06) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.523,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.32,
    "GMI": 1.236,
    "AQI": 0.786,
    "SGI": 1.165,
    "DEPI": 1.68,
    "SGAI": 1,
    "LVGI": 0.784,
    "TATA": -0.144
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.1644,
  "inputs": {
    "revenue_t": 18406849,
    "revenue_t1": 15796983,
    "total_assets_t": 24777352,
    "net_income_t": -5446252,
    "cfo_t": -1890612
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1991592/000121390026024760/0001213900-26-024760-index.htm",
    "form": "20-F",
    "filed": "2026-03-06"
  }
}