STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

WIMI

WiMi Hologram Cloud Inc.
CIK 0001770088 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
77.8
composite ยท 3 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.

Chat with this filing โ†’

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo โ€” generate one โ†’

Run the bounded investigation agent โ€” reads this company's signals and writes a short, cited summary.

Signals

P-01 ยท FY 2025-12-31 ยท TRIGGERED69.1

Earnings quality

Beneish M-Score -1.20 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-24) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.198,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 2.36,
    "GMI": 1.101,
    "AQI": 0.567,
    "SGI": 0.797,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 0.738,
    "TATA": 0.053
  },
  "defaulted_to_neutral": [
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": 0.067,
  "inputs": {
    "revenue_t": 60073613,
    "revenue_t1": 75388773,
    "total_assets_t": 513347605,
    "net_income_t": 43997053,
    "cfo_t": 16749993
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1770088/000121390026047255/0001213900-26-047255-index.htm",
    "form": "20-F",
    "filed": "2026-04-24"
  }
}
P-05 ยท FY 2025-12-31 ยท ELEVATED87.9

Tax arbitrage

ETR 2.1% vs 21% statutory โ€” gap persistent across 2 of 2 years
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-24) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.0207,
    "2024-12-31": 0.0597
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": 0.1893,
    "2024-12-31": 0.1503
  },
  "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/1770088/000121390026047255/0001213900-26-047255-index.htm",
    "form": "20-F",
    "filed": "2026-04-24"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN31.1

Restatement predictor

F-Score 0.93 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-24) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.933,
  "probability": 0.00345,
  "components": {
    "rsst": 0.067,
    "drec": 0.0071,
    "dinv": null,
    "soft": 0.6157,
    "dcs": -0.2417,
    "droa": 0.0524,
    "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/1770088/000121390026047255/0001213900-26-047255-index.htm",
    "form": "20-F",
    "filed": "2026-04-24"
  }
}