Avalon Telematics Ltd
No ratingWhat would unblock the study
3 uploads · 5 analysesGrades
| Reading | Measured | Grade |
|---|---|---|
| Extraction coverage | 58% of the metric catalogue | Rating C |
| Analyses fully computed | 4 of the analyses | Rating E |
| Score quality | limited | Rating C |
What is missing
10 line items · sorted by the analyses each blocks| Line item | Where it is printed | Analyses blocked | Impact |
|---|---|---|---|
| Gross Profit | Income statement | 4 | critical |
| Cost of Goods Sold | Income statement | 3 | high |
| Long-Term Investments | Balance sheet, non-current assets | 2 | high |
| Extraordinary Items | Income statement | 2 | medium |
| Preferred Equity | Balance sheet, equity section | 2 | medium |
| Operating Income | Income statement | 1 | medium |
| Auditor Fees | Notes | 0 | low |
| Dividends Paid | Cash flow statement, financing | 0 | low |
Reporting quality
observable facts only| Observation | Read from | Points |
|---|---|---|
| Audit fees moved +33% against the prior year. | Auditor Fees | −1 |
| The filings state the accounting framework they were prepared under. | Accounting Standards | +1 |
| 24 restated figures move a reported line materially. | Restated comparatives | −2 |
| The filed figures deviate from the expected digit distribution. | Digit Distribution | −2 |
| Every published figure passes the statement identities it takes part in. | Statement identities | +1 |
| 90% of the published figures were not confirmed by a second reading. | Re-read figures | −1 |
Analyses not completed
19 of 23 analyses| Analysis | Indicators computed | Why |
|---|---|---|
| Financial Strength | 1 of 7 | Missing: Gross Profit, Cost of Goods Sold |
| Income | 1 of 7 | Missing: Gross Profit, Cost of Goods Sold |
| Interim | 1 of 7 | Missing: Gross Profit, Cost of Goods Sold |
| Investing | 1 of 7 | Missing: Gross Profit, Cost of Goods Sold |
| Manipulation Detection | 1 of 7 | Missing: Gross Profit, Cost of Goods Sold |
| Margins | 1 of 7 | Missing: Gross Profit, Cost of Goods Sold |
| Miscellaneous | 1 of 7 | Missing: Gross Profit, Cost of Goods Sold |
| Real Activity Cost Management | 1 of 7 | Missing: Gross Profit, Cost of Goods Sold |
| Real Activity Manipulation | 1 of 7 | Missing: Gross Profit, Cost of Goods Sold |
| Smoothing | 1 of 7 | Missing: Gross Profit, Cost of Goods Sold |
| Valuation | 1 of 7 | Missing: Gross Profit, Cost of Goods Sold |
| Working Capital | 1 of 7 | Missing: Gross Profit, Cost of Goods Sold |
| Working Capital Accrual Quality | 1 of 7 | Missing: Gross Profit, Cost of Goods Sold |
| Accrual Quality | 2 of 6 | Missing: Gross Profit |
| Assets | 2 of 6 | Missing: Gross Profit |
| Bankruptcy Risk | 2 of 6 | Missing: Gross Profit |
| Business Model | 2 of 6 | Missing: Gross Profit |
| Credit | 2 of 6 | Missing: Gross Profit |
| Discretionary Accruals | 2 of 6 | Missing: Gross Profit |
In plain words
AI-generated analysis · figures computed, not writtenThis study reads the accounts you uploaded for signs of window-dressing or misreporting; this assessment says how much of that reading was possible, not how well the company is run. A little over half of the figures the analysis looks for were present in the documents supplied, and about a third of the indicators could be worked out from them, which is below the level a rating requires — which is why no rating was issued in any year. The figures that were present were read accurately: almost all of them with high confidence, all matching the text they were quoted from, and all consistent with the arithmetic of the statements they sit in. So the weakness is not in the reading; it is in what was there to read. The overall grade is set by the weakest of three readings, and here that reading is how many of the individual analyses had everything they needed: only four of roughly two dozen did. Read the findings as specific observations about specific figures, not as a verdict on manipulation, which this study could not test.