CIK 357020

Xcerra Corporation

CIK 0000357020 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

79.7

composite · 3 signals · ELEVATED

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-05 · FY 2017-07-31 · ELEVATED100.0

Tax arbitrage

ETR 20.9% vs 21% statutory — gap persistent across 2 of 3 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-09-11) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2017-07-31": 0.2086,
    "2016-07-31": -2.0776,
    "2015-07-31": 0.0759
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2017-07-31": 0.0014,
    "2016-07-31": 2.2876,
    "2015-07-31": 0.1341
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2017-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/357020/000119312517281716/0001193125-17-281716-index.htm",
    "form": "10-K",
    "filed": "2017-09-11"
  }
}

P-01 · FY 2017-07-31 · CLEAN32.3

Earnings quality

Beneish M-Score -2.37 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-09-11) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.368,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.005,
    "GMI": 0.974,
    "AQI": 0.853,
    "SGI": 1.205,
    "DEPI": 1.202,
    "SGAI": 0.888,
    "LVGI": 1.139,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 390771000,
    "revenue_t1": 324206000,
    "total_assets_t": 438613000,
    "net_income_t": 22555000,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2017-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/357020/000119312517281716/0001193125-17-281716-index.htm",
    "form": "10-K",
    "filed": "2017-09-11"
  }
}

P-12 · FY 2017-07-31 · CLEAN15.4

Restatement predictor

F-Score 0.46 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-09-11) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.462,
  "probability": 0.00171,
  "components": {
    "rsst": null,
    "drec": 0.0396,
    "dinv": 0.0282,
    "soft": 0.6987,
    "dcs": 0.1554,
    "droa": 0.0219,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2017-07-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/357020/000119312517281716/0001193125-17-281716-index.htm",
    "form": "10-K",
    "filed": "2017-09-11"
  }
}