CIK 1554859

SEMLER SCIENTIFIC, INC.

CIK 0001554859 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

83.4

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-01 · FY 2024-12-31 · TRIGGERED97.3

Earnings quality

Beneish M-Score -0.28 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2025-02-28) ↗

Evidence — inputs and thresholds

{
  "m_score": -0.277,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.866,
    "GMI": 0.98,
    "AQI": 5.831,
    "SGI": 0.826,
    "DEPI": 1,
    "SGAI": 1,
    "LVGI": 0.331,
    "TATA": 0.069
  },
  "defaulted_to_neutral": [
    "DEPI",
    "SGAI"
  ],
  "sloan_accruals": 0.1037,
  "inputs": {
    "revenue_t": 56294000,
    "revenue_t1": 68184000,
    "total_assets_t": 239828000,
    "net_income_t": 40899000,
    "cfo_t": 24410000
  },
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1554859/000155485925000011/0001554859-25-000011-index.htm",
    "form": "10-K",
    "filed": "2025-02-28"
  }
}

P-12 · FY 2024-12-31 · TRIGGERED70.5

Restatement predictor

F-Score 2.11 — misstatement risk 2.1x the base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2025-02-28) ↗

Evidence — inputs and thresholds

{
  "f_score": 2.114,
  "probability": 0.00782,
  "components": {
    "rsst": 0.1037,
    "drec": -0.011,
    "dinv": -0.0005,
    "soft": 0.9632,
    "dcs": -0.1488,
    "droa": -0.0931,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1554859/000155485925000011/0001554859-25-000011-index.htm",
    "form": "10-K",
    "filed": "2025-02-28"
  }
}

P-05 · FY 2024-12-31 · CLEAN19.7

Tax arbitrage

ETR 14.6% — within normal range of statutory

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2025-02-28) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2024-12-31": 0.1459,
    "2023-12-31": 0.1459,
    "2022-12-31": 0.1903
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2024-12-31": 0.0641,
    "2023-12-31": 0.0641,
    "2022-12-31": 0.0197
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2024-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1554859/000155485925000011/0001554859-25-000011-index.htm",
    "form": "10-K",
    "filed": "2025-02-28"
  }
}