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CIK 749037

ORBOTECH LTD
CIK 0000749037 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
38.7
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-05 ยท FY 2017-12-31 ยท ELEVATED44.4

Tax arbitrage

ETR 0.8% vs 21% statutory โ€” gap persistent across 1 of 3 years
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2018-02-23) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2017-12-31": 0.0082,
    "2016-12-31": 0.17,
    "2015-12-31": 0.1939
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2017-12-31": 0.2018,
    "2016-12-31": 0.04,
    "2015-12-31": 0.0161
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/749037/000119312518054405/0001193125-18-054405-index.htm",
    "form": "20-F",
    "filed": "2018-02-23"
  }
}
P-01 ยท FY 2017-12-31 ยท CLEAN31.0

Earnings quality

Beneish M-Score -2.42 โ€” no manipulation profile
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2018-02-23) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.415,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.995,
    "GMI": 0.978,
    "AQI": 0.868,
    "SGI": 1.117,
    "DEPI": 1.071,
    "SGAI": 1.032,
    "LVGI": 0.918,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 900856000,
    "revenue_t1": 806402000,
    "total_assets_t": 1303904000,
    "net_income_t": 132385000,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/749037/000119312518054405/0001193125-18-054405-index.htm",
    "form": "20-F",
    "filed": "2018-02-23"
  }
}
P-12 ยท FY 2017-12-31 ยท CLEAN15.1

Restatement predictor

F-Score 0.45 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2018-02-23) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.453,
  "probability": 0.00168,
  "components": {
    "rsst": null,
    "drec": 0.0303,
    "dinv": 0.0413,
    "soft": 0.7044,
    "dcs": 0.0719,
    "droa": 0.0295,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2017-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/749037/000119312518054405/0001193125-18-054405-index.htm",
    "form": "20-F",
    "filed": "2018-02-23"
  }
}