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CIK 881695

PALOMAR MEDICAL TECHNOLOGIES INC
CIK 0000881695 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
24.9
composite ยท 3 signals ยท CLEAN

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-01 ยท FY 2012-12-31 ยท CLEAN32.4

Earnings quality

Beneish M-Score -2.38 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-03-14) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.381,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.376,
    "GMI": 1.012,
    "AQI": 0.587,
    "SGI": 0.779,
    "DEPI": 0.949,
    "SGAI": 1,
    "LVGI": 0.753,
    "TATA": 0.008
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.0077,
  "inputs": {
    "revenue_t": 80573235,
    "revenue_t1": 103436868,
    "total_assets_t": 168828682,
    "net_income_t": -6171159,
    "cfo_t": -7502262
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/881695/000088169513000006/0000881695-13-000006-index.htm",
    "form": "10-K",
    "filed": "2013-03-14"
  }
}
P-05 ยท FY 2011-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 35.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-03-14) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2011-12-31": 0.356
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2011-12-31": -0.146
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/881695/000088169513000006/0000881695-13-000006-index.htm",
    "form": "10-K",
    "filed": "2013-03-14"
  }
}
P-12 ยท FY 2012-12-31 ยท CLEAN8.8

Restatement predictor

F-Score 0.26 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2013-03-14) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.265,
  "probability": 0.00098,
  "components": {
    "rsst": 0.0077,
    "drec": 0.0041,
    "dinv": 0.0024,
    "soft": 0.461,
    "dcs": -0.2279,
    "droa": -0.0783,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/881695/000088169513000006/0000881695-13-000006-index.htm",
    "form": "10-K",
    "filed": "2013-03-14"
  }
}