CIK 730716

ZYGO CORP

CIK 0000730716 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

78.9

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 2013-06-30 · ELEVATED100.0

Tax arbitrage

ETR 24.3% vs 21% statutory — gap persistent across 2 of 3 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-09-13) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2013-06-30": 0.2434,
    "2012-06-30": -0.5412,
    "2011-06-30": 0.0601
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2013-06-30": -0.0334,
    "2012-06-30": 0.7512,
    "2011-06-30": 0.1499
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2013-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/730716/000093041313004563/0000930413-13-004563-index.htm",
    "form": "10-K",
    "filed": "2013-09-13"
  }
}

P-01 · FY 2013-06-30 · CLEAN32.0

Earnings quality

Beneish M-Score -2.38 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-09-13) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.381,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.144,
    "GMI": 1.114,
    "AQI": 0.99,
    "SGI": 0.895,
    "DEPI": 1.031,
    "SGAI": 1.098,
    "LVGI": 0.886,
    "TATA": -0.004
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0096,
  "inputs": {
    "revenue_t": 149395000,
    "revenue_t1": 166837000,
    "total_assets_t": 218220000,
    "net_income_t": 7851000,
    "cfo_t": 9915000
  },
  "stale": false,
  "latest_filing_period": "2013-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/730716/000093041313004563/0000930413-13-004563-index.htm",
    "form": "10-K",
    "filed": "2013-09-13"
  }
}

P-12 · FY 2013-06-30 · CLEAN9.8

Restatement predictor

F-Score 0.29 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-09-13) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.293,
  "probability": 0.00108,
  "components": {
    "rsst": -0.0096,
    "drec": 0.0035,
    "dinv": 0.0113,
    "soft": 0.462,
    "dcs": -0.1091,
    "droa": -0.1688,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2013-06-30",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/730716/000093041313004563/0000930413-13-004563-index.htm",
    "form": "10-K",
    "filed": "2013-09-13"
  }
}