Analysis Result #10747

{
  "analysis": {
    "input_data": {
      "article": "Title: IIFL Finance shares slide 15% on tax audit notice; Nirmal Jain says issue is \u2018procedural\u2019\n\nPublished: 2026-01-22\n\nContent: The company said the tax authorities have directed it to conduct a special audit of its accounts for a specified block period under Section 142(2A) of the Income Tax Act, 1961, and have appointed a special auditor for the exercise.",
      "full_prompt_sent_to_llm": "=== NEWS ARTICLE ===\nTitle: IIFL Finance shares slide 15% on tax audit notice; Nirmal Jain says issue is \u2018procedural\u2019\n\nPublished: 2026-01-22\n\nContent: The company said the tax authorities have directed it to conduct a special audit of its accounts for a specified block period under Section 142(2A) of the Income Tax Act, 1961, and have appointed a special auditor for the exercise.\n\n=== TOP MATCHING STOCK FROM RAG ===\n\nSymbol: IIFL.NS\nCompany: IIFL Finance Limited\nSector: Financial Services\nIndustry: Credit Services\nSimilarity Score: 0.4408 (44.08%)\n\nMarket Data:\n\u2022 Current Price: 491.40\n\u2022 Previous Close: 499.65\n\u2022 Day Low: 489.05\n\u2022 Day High: 502.9\n\u2022 52-Week Low: 279.8\n\u2022 52-Week High: 538.15\n\u2022 Volume: 799557\n\u2022 Avg Volume: 1403396\n\nAdvanced Technical Indicators (21 total):\nClose_3d:499.70,499.65,491.40 | RSI:58.86 | MACD:13.018/11.457/1.562 | BB:527.28/474.45/421.61 | MA:474.45/457.52 | ATR:14.14 | OBV:74,370,728 | WillR:-30.82 | CMF:0.0650 | Ichi:496.07/463.88/479.97/463.88 | PSAR:507.90 | Aroon:84.00/32.00 | VWAP:454.13 | Force:4606110.40 | Mass:25.64 | Coppock:12.01 | UltOsc:50.85\n\nQuantitative Risk \u0026 Performance Metrics (35 total):\nAvgVol:1,902,098 | Price:491.40 | VaR:-0.0330/-0.0516 | CVaR:-0.0482/-0.0709 | Std:0.0250 | AnnVol:0.3973 | DownDev:0.0236 | Skew:0.3181 | Kurt:2.1365 | Sharpe:0.5613 | MaxDD:-0.3795 | VolRat:2.6488 | P/MA20:1.0357 | P/MA50:1.0741 | VolReg:0.8208 | Mom:0.0918/-0.0795 | MeanRet:0.0009 | W/L:1.08 | Amihud:0.000000 | Roll:0.000000 | VolSurp:-0.4634 | Omega:1.1067 | Sortino:0.6357 | TailR:1.2716 | ESRat:1.4615 | Hurst:0.2428 | HalfL:61.75 | Mom120:0.3917 | ApEn:0.5381\n\n=== ANALYZE THE ARTICLE (use RAG context if relevant) ===",
      "rag_context": {
        "company": "IIFL Finance Limited",
        "country": "India",
        "description_preview": "[STOCK SYMBOL]: IIFL.NS\n[COMPANY NAME]: IIFL Finance Limited\n[SECTOR]: Financial Services\n[INDUSTRY]: Credit Services\n[COUNTRY]: India\n-----------------------------------------------------------------...",
        "full_description": "[STOCK SYMBOL]: IIFL.NS\n[COMPANY NAME]: IIFL Finance Limited\n[SECTOR]: Financial Services\n[INDUSTRY]: Credit Services\n[COUNTRY]: India\n--------------------------------------------------------------------------------\ncountry - India\nindustry - Credit Services\nsector - Financial Services\nlongBusinessSummary - IIFL Finance Limited, a non-banking financial company, provides financial services in India and internationally. The company offers home and gold loans; business loans, including business loans for manufacturers, women, and e-commerce; loans to micro, small, and medium enterprises; loans against securities; and digital finance loans, as well as supply chain finance. It also provides construction and real estate financing; capital market financing; and lending, investment, and wealth management services. The company was formerly known as IIFL Holdings Limited and changed its name to IIFL Finance Limited in May 2019. IIFL Finance Limited was incorporated in 1995 and is headquartered in Mumbai, India.\nfullTimeEmployees - 14782\npreviousClose - 499.65\nopen - 502.9\ndayLow - 489.05\ndayHigh - 502.9\nregularMarketDayLow - 489.05\nregularMarketDayHigh - 502.9\nexDividendDate - 1706140800\npayoutRatio - 0.0\nfiveYearAvgDividendYield - 1.26\nbeta - 0.541\ntrailingPE - 67.87293\nforwardPE - 10.20137\nvolume - 799557\nregularMarketVolume - 799557\naverageVolume - 1403396\naverageVolume10days - 1491282\naverageDailyVolume10Day - 1491282\nmarketCap - 208895180800\nfiftyTwoWeekLow - 279.8\nfiftyTwoWeekHigh - 538.15\npriceToSalesTrailing12Months - 3.6366217\nfiftyDayAverage - 456.587\ntwoHundredDayAverage - 411.84024\ntrailingAnnualDividendRate - 0.0\ntrailingAnnualDividendYield - 0.0\ncurrency - INR\nenterpriseValue - 690615484416\nprofitMargins - 0.056420002\nfloatShares - 234371353\nsharesOutstanding - 425102111\nheldPercentInsiders - 0.47028\nheldPercentInstitutions - 0.24306999\nbookValue - 292.384\npriceToBook - 1.6806664\nearningsQuarterlyGrowth - -0.19\nnetIncomeToCommon - 3240600064\ntrailingEps - 7.24\nforwardEps - 48.17\nenterpriseToRevenue - 12.023\nlastDividendValue - 3.885442\nquoteType - EQUITY\ncurrentPrice - 491.4\ntargetHighPrice - 550.0\ntargetLowPrice - 465.0\ntargetMeanPrice - 528.75\ntargetMedianPrice - 550.0\nrecommendationKey - none\nnumberOfAnalystOpinions - 4\ntotalCash - 61861101568\ntotalCashPerShare - 145.721\ntotalDebt - 524939100160\ntotalRevenue - 57442099200\ndebtToEquity - 376.166\nrevenuePerShare - 135.292\ngrossProfits - 57185398784\nearningsGrowth - -0.217\nrevenueGrowth - -0.136\ngrossMargins - 0.99553\nebitdaMargins - 0.0\noperatingMargins - 0.30768\nshortName - IIFL FINANCE LIMITED\nlongName - IIFL Finance Limited\nepsTrailingTwelveMonths - 7.24\nepsCurrentYear - 34.8\nexchange - NSI\nregularMarketPrice - 491.4\ntrailingPegRatio - None\n--------------------------------------------------------------------------------\n[BUSINESS SUMMARY]\nIIFL Finance Limited, a non-banking financial company, provides financial services in India and internationally. The company offers home and gold loans; business loans, including business loans for manufacturers, women, and e-commerce; loans to micro, small, and medium enterprises; loans against securities; and digital finance loans, as well as supply chain finance. It also provides construction and real estate financing; capital market financing; and lending, investment, and wealth management services. The company was formerly known as IIFL Holdings Limited and changed its name to IIFL Finance Limited in May 2019. IIFL Finance Limited was incorporated in 1995 and is headquartered in Mumbai, India.\n--------------------------------------------------------------------------------\n[IMPORTANT METRICS]\nCompany: IIFL Finance Limited\nSector: Financial Services\nIndustry: Credit Services\nCountry: India\nMarket Cap: 208.90B\nCurrent Price: 491.4\nP/E Ratio: 67.87293\nP/B Ratio: 1.6806664\nProfit Margin: 0.0564\nBeta: 0.5410\nVolume: 799,557\nAvg Volume: 1,403,396\nDay Range: 489.05 - 502.9\n52Wk Range: 279.8 - 538.15\nTotal Revenue: 57442099200\nTotal Cash: 61.86B\nTotal Debt: 524.94B\nDebt to Equity: 376.166\nTarget Price: 465.0 - 550.0\nAnalyst Opinions: 4\nRecommendation: none\n--------------------------------------------------------------------------------\n[TECHNICAL] Close_3d:499.70,499.65,491.40 | RSI:58.86 | MACD:13.018/11.457/1.562 | BB:527.28/474.45/421.61 | MA:474.45/457.52 | ATR:14.14 | OBV:74,370,728 | WillR:-30.82 | CMF:0.0650 | Ichi:496.07/463.88/479.97/463.88 | PSAR:507.90 | Aroon:84.00/32.00 | VWAP:454.13 | Force:4606110.40 | Mass:25.64 | Coppock:12.01 | UltOsc:50.85\n--------------------------------------------------------------------------------\n[QUANT] AvgVol:1,902,098 | Price:491.40 | VaR:-0.0330/-0.0516 | CVaR:-0.0482/-0.0709 | Std:0.0250 | AnnVol:0.3973 | DownDev:0.0236 | Skew:0.3181 | Kurt:2.1365 | Sharpe:0.5613 | MaxDD:-0.3795 | VolRat:2.6488 | P/MA20:1.0357 | P/MA50:1.0741 | VolReg:0.8208 | Mom:0.0918/-0.0795 | MeanRet:0.0009 | W/L:1.08 | Amihud:0.000000 | Roll:0.000000 | VolSurp:-0.4634 | Omega:1.1067 | Sortino:0.6357 | TailR:1.2716 | ESRat:1.4615 | Hurst:0.2428 | HalfL:61.75 | Mom120:0.3917 | ApEn:0.5381",
        "industry": "Credit Services",
        "sector": "Financial Services",
        "similarity_score": 0.440815926,
        "symbol": "IIFL.NS"
      }
    },
    "llm_analysis": {
      "actionable_summary": {
        "action": "sell",
        "bias": "bearish",
        "headline": "IIFF Finance crashes 15% on tax audit notice",
        "rationale": "Regulatory overhang with technical breakdown"
      },
      "between_lines": "Market fears deeper regulatory issues despite management downplaying",
      "confidence_score": 75,
      "connections": {
        "affects_directly": [
          "IIFL Finance"
        ],
        "affects_indirectly": [
          "NBFC sector",
          "financial services"
        ],
        "cause_effect_chain": "Audit notice \u2192 uncertainty \u2192 selling \u2192 price drop",
        "follow_the_money": "risk-off from regulatory audits"
      },
      "core": {
        "action": "selling",
        "momentum": "fading",
        "momentum_reasoning": "15% slide on regulatory news, CMF positive but Hurst 0.24 indicates mean-reversion",
        "sector": "Financial Services",
        "topic": "regulatory audit",
        "trigger": "tax audit notice under Section 142(2A)"
      },
      "cross_stock_impact": [
        {
          "impact_strength": 0.4,
          "impact_type": "negative",
          "reasoning": "NBFC peer selling pressure",
          "symbol": "MUTHOOTFIN.NS"
        },
        {
          "impact_strength": 0.3,
          "impact_type": "negative",
          "reasoning": "Sector sentiment impact",
          "symbol": "MANAPPURAM.NS"
        }
      ],
      "data_quality": {
        "article_length_tokens": 85,
        "has_financial_data": false,
        "has_price_data": true,
        "has_sentiment_indicators": true,
        "missing_critical_info": [
          "audit period",
          "tax amount",
          "management guidance"
        ],
        "overall_quality_score": 0.5
      },
      "deals": {
        "counterparty": [],
        "deal_currency": null,
        "deal_size": null,
        "deal_type": null
      },
      "entities": [
        {
          "name": "IIFL Finance",
          "role": "victim",
          "ticker": "IIFL.NS",
          "type": "company"
        },
        {
          "name": "Nirmal Jain",
          "role": "catalyst",
          "ticker": null,
          "type": "person"
        }
      ],
      "financials": {
        "buyback": null,
        "data_source": "null",
        "dividend": null,
        "funding_amount": null,
        "guidance": null,
        "profit": null,
        "revenue": null,
        "valuation": null
      },
      "market_reaction": {
        "expected_impact": "Negative sentiment spillover to NBFCs",
        "index_impact": [
          "NIFTY Financial Services"
        ],
        "price_change": "-15%",
        "volume_change": "+70%"
      },
      "numerical_extractions": {
        "fiscal_period": null,
        "mentioned_prices": [],
        "mentioned_targets": [],
        "poll_source": null,
        "profit_change_pct": null,
        "revenue_change_pct": null,
        "volume_growth_yoy_pct": null
      },
      "patterns": {
        "pattern_reasoning": "Regulatory shock caused immediate 15% dump with high volume",
        "pattern_type": "dump",
        "similar_past_event": null,
        "stage": "early",
        "strength": "strong"
      },
      "rag_alignment": {
        "rag_company_relevant": "partial",
        "relevance_reasoning": "Similarity 0.44, article about IIFL Finance but RAG ticker IIFL.NS matches company name",
        "should_prioritize_rag": true,
        "similarity_interpretation": "sectoral_relevance"
      },
      "reasoning_chain": [
        "Tax audit notice triggered 15% fall",
        "Volume 1.7x normal indicates institutional selling",
        "Technical indicators show mean-reversion setup",
        "Support at 489.05 day low critical"
      ],
      "red_flags": [
        "Audit scope not disclosed",
        "No timeline given",
        "Stock near day low",
        "Volume surge indicates institutional selling"
      ],
      "sentiment": {
        "confidence": 0.9,
        "direction": "negative",
        "drivers": [
          "tax audit notice",
          "15% price drop",
          "regulatory overhang"
        ],
        "intensity": 0.8
      },
      "signals": {
        "crowd_behavior": {
          "source": "inference",
          "value": "panic"
        },
        "key_levels": {
          "source": "inference",
          "values": [
            "489.05",
            "538.15"
          ]
        },
        "price_action_expected": {
          "source": "inference",
          "value": "volatile"
        },
        "reaction_reasoning": "Volume multiple 1.7x, price near day low 489.05, 52-week high 538.15 resistance",
        "volume_expectation": {
          "source": "article",
          "value": "surge"
        }
      },
      "smart_money": {
        "big_players": [
          "institutions"
        ],
        "evidence": "Volume surge 1.7x normal, price drop 15%",
        "retail_position": "following",
        "their_likely_motive": "risk-off on regulatory uncertainty"
      },
      "timing": {
        "catalyst_date": null,
        "expected_duration_days": 30,
        "temporal_anchor": "2026-01-22",
        "urgency": "immediate"
      },
      "trading_angles": [
        {
          "conviction": "medium",
          "idea": "Wait for 480-485 support test",
          "reasoning": "Mean-reversion signal with Hurst 0.24",
          "risk": "Audit findings could worsen"
        },
        {
          "conviction": "high",
          "idea": "Short if breaks 489 with volume",
          "reasoning": "Regulatory uncertainty persists",
          "risk": "Oversold bounce"
        }
      ]
    },
    "metrics": {
      "model_params": {
        "max_completion_tokens": 8192,
        "model": "moonshotai/kimi-k2-instruct-0905",
        "reasoning_effort": "medium",
        "stream": false,
        "temperature": 0.4,
        "top_p": 0.9
      },
      "timing": {
        "end_time": "2026-01-22T10:39:18.361169",
        "llm_response_seconds": 3.454,
        "rag_query_seconds": 0.779,
        "start_time": "2026-01-22T10:39:14.127391",
        "total_duration_seconds": 4.234
      },
      "tokens": {
        "actual_from_api": {
          "input_tokens": 4657,
          "output_tokens": 1141,
          "total_tokens": 5798
        }
      }
    },
    "rag_match": {
      "company": "IIFL Finance Limited",
      "sector": "Financial Services",
      "similarity_score": 0.440815926,
      "symbol": "IIFL.NS"
    },
    "timestamp": "2026-01-22T10:39:18.361316"
  },
  "article_id": "95cc87f4-1f69-4021-babd-34a64a451b2c",
  "result_id": "20260122_103918",
  "status": "completed"
}