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CIK 1108924

OPNET TECHNOLOGIES INC
CIK 0001108924 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
21.5
composite ยท 3 signals ยท CLEAN

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-01 ยท FY 2012-03-31 ยท CLEAN27.3

Earnings quality

Beneish M-Score -2.54 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-06-08) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.545,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.072,
    "GMI": 1.003,
    "AQI": 0.914,
    "SGI": 1.167,
    "DEPI": 1.002,
    "SGAI": 1,
    "LVGI": 1.119,
    "TATA": -0.044
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.0452,
  "inputs": {
    "revenue_t": 172718000,
    "revenue_t1": 147986000,
    "total_assets_t": 198265000,
    "net_income_t": 18333000,
    "cfo_t": 27152000
  },
  "stale": false,
  "latest_filing_period": "2012-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1108924/000119312512263679/0001193125-12-263679-index.htm",
    "form": "10-K",
    "filed": "2012-06-08"
  }
}
P-05 ยท FY 2012-03-31 ยท CLEAN0.0

Tax arbitrage

ETR 34.1% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-06-08) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2012-03-31": 0.3411,
    "2011-03-31": 0.3351,
    "2010-03-31": 0.2755
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-03-31": -0.1311,
    "2011-03-31": -0.1251,
    "2010-03-31": -0.0655
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1108924/000119312512263679/0001193125-12-263679-index.htm",
    "form": "10-K",
    "filed": "2012-06-08"
  }
}
P-12 ยท FY 2012-03-31 ยท CLEAN11.0

Restatement predictor

F-Score 0.33 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2012-06-08) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.33,
  "probability": 0.00122,
  "components": {
    "rsst": -0.0452,
    "drec": 0.042,
    "dinv": 0.0053,
    "soft": 0.5648,
    "dcs": 0.1118,
    "droa": 0.0278,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-03-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1108924/000119312512263679/0001193125-12-263679-index.htm",
    "form": "10-K",
    "filed": "2012-06-08"
  }
}