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CIK 1008595

CIMATRON LTD
CIK 0001008595 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
29.1
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-12 ยท FY 2013-12-31 ยท ELEVATED33.6

Restatement predictor

F-Score 1.01 โ€” misstatement risk 1.0x the base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2014-04-30) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.009,
  "probability": 0.00373,
  "components": {
    "rsst": null,
    "drec": 0.022,
    "dinv": 0.0006,
    "soft": 0.6252,
    "dcs": 0.027,
    "droa": 0.022,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1008595/000117891314001457/0001178913-14-001457-index.htm",
    "form": "20-F",
    "filed": "2014-04-30"
  }
}
P-01 ยท FY 2013-12-31 ยท CLEAN33.2

Earnings quality

Beneish M-Score -2.34 โ€” no manipulation profile
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2014-04-30) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.338,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.081,
    "GMI": 1.013,
    "AQI": 0.942,
    "SGI": 1.046,
    "DEPI": 1,
    "SGAI": 0.991,
    "LVGI": 0.871,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "DEPI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 44246000,
    "revenue_t1": 42314000,
    "total_assets_t": 37433000,
    "net_income_t": 4847000,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1008595/000117891314001457/0001178913-14-001457-index.htm",
    "form": "20-F",
    "filed": "2014-04-30"
  }
}
P-05 ยท FY 2013-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 10.5% โ€” within normal range of statutory
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2014-04-30) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2013-12-31": 0.1055,
    "2012-12-31": 0.3231,
    "2011-12-31": 0.337
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2013-12-31": 0.1045,
    "2012-12-31": -0.1131,
    "2011-12-31": -0.127
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2013-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1008595/000117891314001457/0001178913-14-001457-index.htm",
    "form": "20-F",
    "filed": "2014-04-30"
  }
}