Forensic Analysis · Technology / Software · as of Oct 20, 2026
Tianci International, Inc. (CIIT)
A forensic read on Tianci International, Inc. built from its complete SEC filings — financial-health screens, earnings quality, red flags and a price-aware rating. Reproducible math, not opinion.
D · Weak — demands caution
Forensic grade
Safe
Financial health
9.9
Distress distance
Watch
Earnings quality
2
Forensic signals
-88.5%
ROE
7.7%
Revenue growth
This free snapshot doesn't read filing or proxy text, so the auditor-quality and governance checks that can lower a grade were not evaluated (red flags, auditor quality, say on pay, board independence, going concern). Those checks only ever lower a grade, so the full analysis can land below the grade above but never above it — treat it as the most favourable reading, not the settled one.
Tianci International, Inc. earns a D (Weak — demands caution) forensic quality grade, and its balance-sheet distress test reads 9.9, placing it in the Safe zone. 2 forensic signals were flagged in its latest SEC filings, led by accruals ratio (% of NOA).
What the filings flag
+42.7%
FY2024→FY2025
Accruals ratio (% of NOA).Net operating assets grew +42.7% relative to their own average in FY2025 — scaled by NOA itself, not by total assets, which is what the Forensic Screens card's own accrual row divides by. Accruals are building sharply — a large slice of profit sits in operating assets, not cash. An accrual is a claim that still has to be collected or written down, so the gap resolves in a later period whichever way it goes. A cash-flow measure on the same base agrees: reported earnings ran ahead of operating cash by 122% of net operating assets, against an accruals ratio of 42.7%. The two are computed differently: the accruals ratio is the change in net operating assets over average net operating assets, while the cash-flow figure is net income less operating cash flow over that same average.
-332.7%
FY2025
Return on invested capital.Return on invested capital is -332.7% in the latest fiscal year, against 33.7% in FY2024. After-tax operating profit was $126,976 in FY2024 and ($2M) in FY2025, with operating income at 2.0% of revenue in FY2024 and -29.2% in FY2025. The capital base behind it grew +71% across FY2024–FY2025, from $376,881 to $642,968, while the return fell 366.4 points, so the dollars added over that window earned less than the 33.7% the older base was already earning.
Key fundamentals
Latest Revenue$9.3M
Revenue Growth YoY+7.7%
Revenue CAGR (2yr)+353.0%
Net Margin-28.4%
Return on Equity-88.5%
The forensic grade and screens above are free — no account needed. Want the AI investment read on top — the 0–100 rating, thesis, bull-vs-bear, red flags and the 12-month scenario, written from Tianci International, Inc.'s actual 10-K/10-Q/8-K filings?