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MOGU

MOGU Inc.
CIK 0001743971 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
79.9
composite ยท 4 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-13 ยท FY 2026-03-31 ยท TRIGGERED100.0

Zombie / distress

Zombie: interest coverage below 1.0x for 3 consecutive years
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-07-24) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2026-03-31": -5234.5,
    "2025-03-31": null,
    "2024-03-31": -421.692,
    "2023-03-31": -313.736
  },
  "consecutive_years_below_1": 3,
  "altman_z_double_prime": -33.905,
  "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": -10469000,
    "interest_expense_t": 2000
  },
  "stale": false,
  "latest_filing_period": "2026-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1743971/000119312526315001/0001193125-26-315001-index.htm",
    "form": "20-F",
    "filed": "2026-07-24"
  }
}
P-01 ยท FY 2026-03-31 ยท CLEAN38.2

Earnings quality

Beneish M-Score -2.27 โ€” no manipulation profile
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-07-24) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.269,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.162,
    "GMI": 1.399,
    "AQI": 2.394,
    "SGI": 0.934,
    "DEPI": 0.986,
    "SGAI": 1,
    "LVGI": 1.03,
    "TATA": 0.06
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.06,
  "inputs": {
    "revenue_t": 18184000,
    "revenue_t1": 19463000,
    "total_assets_t": 119878000,
    "net_income_t": 266000,
    "cfo_t": -6874000
  },
  "stale": false,
  "latest_filing_period": "2026-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1743971/000119312526315001/0001193125-26-315001-index.htm",
    "form": "20-F",
    "filed": "2026-07-24"
  }
}
P-05 ยท FY 2026-03-31 ยท CLEAN56.0

Tax arbitrage

ETR 9.5% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-07-24) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2026-03-31": 0.0951
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2026-03-31": 0.1149
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2026-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1743971/000119312526315001/0001193125-26-315001-index.htm",
    "form": "20-F",
    "filed": "2026-07-24"
  }
}
P-12 ยท FY 2026-03-31 ยท CLEAN4.9

Restatement predictor

F-Score 0.15 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-07-24) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.147,
  "probability": 0.00055,
  "components": {
    "rsst": 0.06,
    "drec": -0.4013,
    "dinv": 0,
    "soft": 0.5071,
    "dcs": 2.3896,
    "droa": 0.0751,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1743971/000119312526315001/0001193125-26-315001-index.htm",
    "form": "20-F",
    "filed": "2026-07-24"
  }
}