CIK 1032761

KEYNOTE SYSTEMS INC

CIK 0001032761 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

84.9

composite · 3 signals · ELEVATED

Every card below shows the score and the exact filing data it was computed from — 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 — never a guess.

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Signals

P-01 · FY 2012-09-30 · ELEVATED41.7

Earnings quality

Beneish M-Score -2.04 in the elevated zone

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-12-11) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.039,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.978,
    "GMI": 1.13,
    "AQI": 1.533,
    "SGI": 1.207,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.021,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "DEPI",
    "SGAI",
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 124339000,
    "revenue_t1": 103030000,
    "total_assets_t": 266965000,
    "net_income_t": null,
    "cfo_t": 16543000
  },
  "stale": false,
  "latest_filing_period": "2012-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1032761/000104746912011156/0001047469-12-011156-index.htm",
    "form": "10-K",
    "filed": "2012-12-11"
  }
}

P-12 · FY 2012-09-30 · ELEVATED44.7

Restatement predictor

F-Score 1.34 — misstatement risk 1.3x the base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-12-11) ↗

Evidence — inputs and thresholds

{
  "f_score": 1.34,
  "probability": 0.00496,
  "components": {
    "rsst": null,
    "drec": 0.0101,
    "dinv": 0.0018,
    "soft": 0.7598,
    "dcs": 0.181,
    "droa": null,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1032761/000104746912011156/0001047469-12-011156-index.htm",
    "form": "10-K",
    "filed": "2012-12-11"
  }
}

P-05 · FY 2012-09-30 · CLEAN100.0

Tax arbitrage

ETR 32.3% — within normal range of statutory

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-12-11) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2012-09-30": 0.3231,
    "2011-09-30": -2.3341,
    "2010-09-30": 0.3473
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-09-30": -0.1131,
    "2011-09-30": 2.5441,
    "2010-09-30": -0.1373
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-09-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1032761/000104746912011156/0001047469-12-011156-index.htm",
    "form": "10-K",
    "filed": "2012-12-11"
  }
}