CIK 353569

QUIDEL CORP

CIK 0000353569 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

27.1

composite · 3 signals · CLEAN

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 2021-12-31 · CLEAN21.7

Earnings quality

Beneish M-Score -2.74 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2022-02-18) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.741,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.743,
    "GMI": 1,
    "AQI": 0.798,
    "SGI": 1.022,
    "DEPI": 2.283,
    "SGAI": 1,
    "LVGI": 0.739,
    "TATA": -0.042
  },
  "defaulted_to_neutral": [
    "GMI",
    "SGAI"
  ],
  "sloan_accruals": -0.0473,
  "inputs": {
    "revenue_t": 1698551000,
    "revenue_t1": 1661668000,
    "total_assets_t": 2430374000,
    "net_income_t": 704226000,
    "cfo_t": 805869000
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/353569/000035356922000026/0000353569-22-000026-index.htm",
    "form": "10-K",
    "filed": "2022-02-18"
  }
}

P-05 · FY 2021-12-31 · CLEAN28.1

Tax arbitrage

ETR 21.8% — within normal range of statutory

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2022-02-18) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2021-12-31": 0.2178,
    "2020-12-31": 0.2211,
    "2019-12-31": 0.0552
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2021-12-31": -0.0078,
    "2020-12-31": -0.0111,
    "2019-12-31": 0.1548
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/353569/000035356922000026/0000353569-22-000026-index.htm",
    "form": "10-K",
    "filed": "2022-02-18"
  }
}

P-12 · FY 2021-12-31 · CLEAN27.1

Restatement predictor

F-Score 0.81 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2022-02-18) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.813,
  "probability": 0.00301,
  "components": {
    "rsst": -0.0473,
    "drec": -0.0557,
    "dinv": 0.0395,
    "soft": 0.526,
    "dcs": 0.0942,
    "droa": -0.1433,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2021-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/353569/000035356922000026/0000353569-22-000026-index.htm",
    "form": "10-K",
    "filed": "2022-02-18"
  }
}