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CIK 1173752

ARUBA NETWORKS, INC.
CIK 0001173752 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
29.5
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 2014-07-31 ยท ELEVATED39.9

Restatement predictor

F-Score 1.20 โ€” misstatement risk 1.2x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-09-24) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.196,
  "probability": 0.00442,
  "components": {
    "rsst": -0.2058,
    "drec": 0.0132,
    "dinv": 0.0159,
    "soft": 0.7684,
    "dcs": 0.1997,
    "droa": -0.0037,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2014-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1173752/000144530514004078/0001445305-14-004078-index.htm",
    "form": "10-K",
    "filed": "2014-09-24"
  }
}
P-01 ยท FY 2014-07-31 ยท CLEAN2.1

Earnings quality

Beneish M-Score -3.43 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-09-24) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.427,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.903,
    "GMI": 1.021,
    "AQI": 1.17,
    "SGI": 1.215,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 1.235,
    "TATA": -0.225
  },
  "defaulted_to_neutral": [
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": -0.2058,
  "inputs": {
    "revenue_t": 728933000,
    "revenue_t1": 600044000,
    "total_assets_t": 629660000,
    "net_income_t": -28965000,
    "cfo_t": 112692000
  },
  "stale": false,
  "latest_filing_period": "2014-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1173752/000144530514004078/0001445305-14-004078-index.htm",
    "form": "10-K",
    "filed": "2014-09-24"
  }
}
P-05 ยท FY 2014-07-31 ยท CLEAN0.0

Tax arbitrage

ETR 7251.9% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2014-09-24) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2014-07-31": 72.5185,
    "2012-07-31": 1.6527
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2014-07-31": -72.3085,
    "2012-07-31": -1.4427
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2014-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1173752/000144530514004078/0001445305-14-004078-index.htm",
    "form": "10-K",
    "filed": "2014-09-24"
  }
}