CIK 1140486

ATHEROS COMMUNICATIONS INC

CIK 0001140486 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

86.6

composite · 3 signals · TRIGGERED

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-12 · FY 2010-12-31 · TRIGGERED62.3

Restatement predictor

F-Score 1.87 — misstatement risk 1.9x the base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2011-02-11) ↗

Evidence — inputs and thresholds

{
  "f_score": 1.868,
  "probability": 0.00691,
  "components": {
    "rsst": -0.0887,
    "drec": 0.0436,
    "dinv": 0.0245,
    "soft": 0.8677,
    "dcs": 0.6253,
    "droa": -0.0036,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2010-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1140486/000119312511031110/0001193125-11-031110-index.htm",
    "form": "10-K",
    "filed": "2011-02-11"
  }
}

P-01 · FY 2010-12-31 · ELEVATED37.3

Earnings quality

Beneish M-Score -2.19 in the elevated zone

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2011-02-11) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.193,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.041,
    "GMI": 0.988,
    "AQI": 0.92,
    "SGI": 1.709,
    "DEPI": 1.117,
    "SGAI": 1,
    "LVGI": 0.956,
    "TATA": -0.079
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -0.0887,
  "inputs": {
    "revenue_t": 926832000,
    "revenue_t1": 542468000,
    "total_assets_t": 1154844000,
    "net_income_t": 54373000,
    "cfo_t": 146154000
  },
  "stale": false,
  "latest_filing_period": "2010-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1140486/000119312511031110/0001193125-11-031110-index.htm",
    "form": "10-K",
    "filed": "2011-02-11"
  }
}

P-05 · FY 2010-12-31 · ELEVATED100.0

Tax arbitrage

ETR 17.6% vs 21% statutory — gap persistent across 2 of 3 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2011-02-11) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2010-12-31": 0.1758,
    "2009-12-31": -0.7737,
    "2008-12-31": 0.0219
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2010-12-31": 0.0342,
    "2009-12-31": 0.9837,
    "2008-12-31": 0.1881
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2010-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1140486/000119312511031110/0001193125-11-031110-index.htm",
    "form": "10-K",
    "filed": "2011-02-11"
  }
}