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CIK 872448

ATMEL CORP
CIK 0000872448 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
28.3
composite ยท 4 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-12 ยท FY 2015-12-31 ยท ELEVATED36.1

Restatement predictor

F-Score 1.08 โ€” misstatement risk 1.1x the base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-02-29) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 1.084,
  "probability": 0.00401,
  "components": {
    "rsst": null,
    "drec": -0.0202,
    "dinv": -0.0159,
    "soft": 0.7291,
    "dcs": -0.1517,
    "droa": -0.0023,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/872448/000087244816000043/0000872448-16-000043-index.htm",
    "form": "10-K",
    "filed": "2016-02-29"
  }
}
P-01 ยท FY 2015-12-31 ยท CLEAN29.9

Earnings quality

Beneish M-Score -2.45 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-02-29) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.454,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.061,
    "GMI": 0.945,
    "AQI": 1.142,
    "SGI": 0.83,
    "DEPI": 0.932,
    "SGAI": 1.134,
    "LVGI": 0.619,
    "TATA": 0
  },
  "defaulted_to_neutral": [
    "TATA"
  ],
  "sloan_accruals": null,
  "inputs": {
    "revenue_t": 1172456000,
    "revenue_t1": 1413334000,
    "total_assets_t": 1260418000,
    "net_income_t": 26891000,
    "cfo_t": null
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/872448/000087244816000043/0000872448-16-000043-index.htm",
    "form": "10-K",
    "filed": "2016-02-29"
  }
}
P-05 ยท FY 2015-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 53.9% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-02-29) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2015-12-31": 0.5385,
    "2014-12-31": 0.3848
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2015-12-31": -0.3285,
    "2014-12-31": -0.1748
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/872448/000087244816000043/0000872448-16-000043-index.htm",
    "form": "10-K",
    "filed": "2016-02-29"
  }
}
P-13 ยท FY 2015-12-31 ยท CLEAN0.0

Zombie / distress

Interest coverage 18.93x โ€” servicing debt from operations
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-02-29) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2015-12-31": 18.934,
    "2014-12-31": 22.625,
    "2013-12-31": -1.12,
    "2012-12-31": 11.468
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 5.442,
  "definitions": {
    "zombie": "ICR<1 for 3+ consecutive FYs (BIS 2018)",
    "z_distress": "<1.1 distress, 1.1-2.6 gray, >2.6 safe"
  },
  "inputs": {
    "ebit_t": 50761000,
    "interest_expense_t": 2681000
  },
  "stale": false,
  "latest_filing_period": "2015-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/872448/000087244816000043/0000872448-16-000043-index.htm",
    "form": "10-K",
    "filed": "2016-02-29"
  }
}