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LEDS

SEMILEDS CORPORATION
CIK 0001333822 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
91.6
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.

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Signals

P-01 ยท FY 2025-08-31 ยท TRIGGERED100.0

Earnings quality

Beneish M-Score 4.33 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-11-28) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": 4.327,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.039,
    "GMI": 3.594,
    "AQI": 0.459,
    "SGI": 8.298,
    "DEPI": 0.859,
    "SGAI": 0.12,
    "LVGI": 1.07,
    "TATA": -0.214
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.25,
  "inputs": {
    "revenue_t": 43009000,
    "revenue_t1": 5183000,
    "total_assets_t": 15593000,
    "net_income_t": -1130000,
    "cfo_t": 2212000
  },
  "stale": false,
  "latest_filing_period": "2025-08-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1333822/000119312525301379/0001193125-25-301379-index.htm",
    "form": "10-K",
    "filed": "2025-11-28"
  }
}
P-12 ยท FY 2025-08-31 ยท ELEVATED58.0

Restatement predictor

F-Score 1.74 โ€” misstatement risk 1.7x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-11-28) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.739,
  "probability": 0.00643,
  "components": {
    "rsst": -0.25,
    "drec": 0.2373,
    "dinv": 0.0899,
    "soft": 0.6597,
    "dcs": 6.6861,
    "droa": 0.1103,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-08-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1333822/000119312525301379/0001193125-25-301379-index.htm",
    "form": "10-K",
    "filed": "2025-11-28"
  }
}