STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 1079023

VARIAN SEMICONDUCTOR EQUIPMENT ASSOCIATES INC
CIK 0001079023 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
46.8
composite ยท 4 signals ยท TRIGGERED

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.

Chat with this filing โ†’

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo โ€” generate one โ†’

Run the bounded investigation agent โ€” reads this company's signals and writes a short, cited summary.

Signals

P-01 ยท FY 2010-10-01 ยท TRIGGERED63.8

Earnings quality

Beneish M-Score -1.42 exceeds the -1.78 manipulation threshold
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2010-11-22) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -1.421,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.848,
    "GMI": 0.804,
    "AQI": 0.801,
    "SGI": 2.297,
    "DEPI": 1.016,
    "SGAI": 1,
    "LVGI": 1.375,
    "TATA": 0.074
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.0868,
  "inputs": {
    "revenue_t": 831780000,
    "revenue_t1": 362081000,
    "total_assets_t": 942210000,
    "net_income_t": 159584000,
    "cfo_t": 89740000
  },
  "stale": false,
  "latest_filing_period": "2010-10-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1079023/000119312510266453/0001193125-10-266453-index.htm",
    "form": "10-K",
    "filed": "2010-11-22"
  }
}
P-05 ยท FY 2010-10-01 ยท CLEAN0.0

Tax arbitrage

ETR 15.8% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2010-11-22) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2010-10-01": 0.1582,
    "2008-10-03": 0.3815
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2010-10-01": 0.0518,
    "2008-10-03": -0.1715
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2010-10-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1079023/000119312510266453/0001193125-10-266453-index.htm",
    "form": "10-K",
    "filed": "2010-11-22"
  }
}
P-12 ยท FY 2010-10-01 ยท CLEAN21.2

Restatement predictor

F-Score 0.64 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2010-11-22) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.636,
  "probability": 0.00235,
  "components": {
    "rsst": 0.0868,
    "drec": 0.1355,
    "dinv": 0.1116,
    "soft": 0.6778,
    "dcs": 0.9963,
    "droa": 0.2264,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2010-10-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1079023/000119312510266453/0001193125-10-266453-index.htm",
    "form": "10-K",
    "filed": "2010-11-22"
  }
}
P-13 ยท FY 2010-10-01 ยท CLEAN0.0

Zombie / distress

Interest coverage 695.46x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2010-11-22) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2010-10-01": 695.461,
    "2009-10-02": -46.014,
    "2008-10-03": 88.31
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 11.128,
  "definitions": {
    "zombie": "ICR<1 for 3+ consecutive FYs (BIS 2018)",
    "z_distress": "<1.1 distress, 1.1-2.6 gray, >2.6 safe"
  },
  "inputs": {
    "ebit_t": 187079000,
    "interest_expense_t": 269000
  },
  "stale": false,
  "latest_filing_period": "2010-10-01",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1079023/000119312510266453/0001193125-10-266453-index.htm",
    "form": "10-K",
    "filed": "2010-11-22"
  }
}