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SKKY

SKKYNET CLOUD SYSTEMS, INC.
CIK 0001546853 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
75.6
composite ยท 3 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 2025-10-31 ยท ELEVATED100.0

Tax arbitrage

ETR -239.1% vs 21% statutory โ€” gap persistent across 2 of 2 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-01-27) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-10-31": -2.3907,
    "2024-10-31": -0.3581
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-10-31": 2.6007,
    "2024-10-31": 0.5681
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-10-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1546853/000147793226000435/0001477932-26-000435-index.htm",
    "form": "10-K",
    "filed": "2026-01-27"
  }
}
P-01 ยท FY 2025-10-31 ยท CLEAN12.4

Earnings quality

Beneish M-Score -3.07 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-01-27) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.068,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.047,
    "GMI": 1,
    "AQI": 1,
    "SGI": 0.996,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.03,
    "TATA": -0.132
  },
  "defaulted_to_neutral": [
    "GMI",
    "AQI",
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.1429,
  "inputs": {
    "revenue_t": 2550951,
    "revenue_t1": 2561745,
    "total_assets_t": 1831014,
    "net_income_t": 35351,
    "cfo_t": 276827
  },
  "stale": false,
  "latest_filing_period": "2025-10-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1546853/000147793226000435/0001477932-26-000435-index.htm",
    "form": "10-K",
    "filed": "2026-01-27"
  }
}
P-12 ยท FY 2025-10-31 ยท CLEAN4.9

Restatement predictor

F-Score 0.15 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-01-27) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.148,
  "probability": 0.00055,
  "components": {
    "rsst": -0.1429,
    "drec": 0.0091,
    "dinv": null,
    "soft": 0.2205,
    "dcs": -0.0102,
    "droa": -0.0446,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-10-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1546853/000147793226000435/0001477932-26-000435-index.htm",
    "form": "10-K",
    "filed": "2026-01-27"
  }
}