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OSRHW

OSR HOLDINGS, INC.
CIK 0001840425 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
85.9
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-12 ยท FY 2025-12-31 ยท TRIGGERED65.2

Restatement predictor

F-Score 1.95 โ€” misstatement risk 2.0x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.955,
  "probability": 0.00723,
  "components": {
    "rsst": null,
    "drec": -0.0034,
    "dinv": -0.0042,
    "soft": 0.9891,
    "dcs": -0.0111,
    "droa": null,
    "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/1840425/000121390026037395/0001213900-26-037395-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}
P-13 ยท FY 2025-12-31 ยท ELEVATED100.0

Zombie / distress

Interest coverage -36.22x below 1.0
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2025-12-31": -36.223,
    "2024-12-31": -227.763,
    "2023-12-31": null,
    "2022-12-31": null
  },
  "consecutive_years_below_1": 2,
  "altman_z_double_prime": -1.977,
  "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": -18336003,
    "interest_expense_t": 506196
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1840425/000121390026037395/0001213900-26-037395-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}
P-01 ยท FY 2025-12-31 ยท CLEAN29.1

Earnings quality

Beneish M-Score -2.48 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-31) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.481,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.429,
    "GMI": 1.126,
    "AQI": 0.996,
    "SGI": 0.823,
    "DEPI": 17.389,
    "SGAI": 1.839,
    "LVGI": 4.435,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 2905805,
    "revenue_t1": 3530303,
    "total_assets_t": 171238248,
    "net_income_t": null,
    "cfo_t": -4328034
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1840425/000121390026037395/0001213900-26-037395-index.htm",
    "form": "10-K",
    "filed": "2026-03-31"
  }
}
P-05 ยท FY 2023-12-31 ยท CLEAN0.0

Tax arbitrage

[FY2023 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 57.3% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2025-04-22) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2023-12-31": 0.5725
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2023-12-31": -0.3625
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1840425/000121390025034116/0001213900-25-034116-index.htm",
    "form": "10-K",
    "filed": "2025-04-22"
  }
}