STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

CIK 915778

DSP GROUP, INC.
CIK 0000915778 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
94.1
composite ยท 3 signals ยท TRIGGERED

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.

Chat with this filing โ†’

Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

Investigation memo โ€” generate one โ†’

Run the bounded investigation agent โ€” reads this company's signals and writes a short, cited summary.

Signals

P-07 ยท FY 2020-12-31 ยท TRIGGERED70.7

Pension underfunding

DB plan 0% funded โ€” -$1M deficit (1% of equity)
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2021-03-15) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 1089000,
  "plan_assets": 0,
  "funded_ratio": 0,
  "deficit": -1089000,
  "deficit_vs_equity": 0.007,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2020-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/915778/000143774921006076/0001437749-21-006076-index.htm",
    "form": "10-K",
    "filed": "2021-03-15"
  }
}
P-13 ยท FY 2020-12-31 ยท TRIGGERED100.0

Zombie / distress

Zombie: interest coverage below 1.0x for 4 consecutive years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2021-03-15) โ†—
Evidence โ€” inputs and thresholds
{
  "icr_by_year": {
    "2020-12-31": -736.455,
    "2019-12-31": -293.6,
    "2018-12-31": -376,
    "2017-12-31": -340.286
  },
  "consecutive_years_below_1": 4,
  "altman_z_double_prime": 5.24,
  "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": -8101000,
    "interest_expense_t": 11000
  },
  "stale": false,
  "latest_filing_period": "2020-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/915778/000143774921006076/0001437749-21-006076-index.htm",
    "form": "10-K",
    "filed": "2021-03-15"
  }
}
P-05 ยท FY 2013-12-31 ยท ELEVATED100.0

Tax arbitrage

[FY2013 data, stale โ€” no more recent pretax-income figure in XBRL] ETR -5.9% vs 21% statutory โ€” gap persistent across 1 of 1 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2016-03-15) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2013-12-31": -0.0594
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2013-12-31": 0.2694
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2020-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/915778/000143774916027709/0001437749-16-027709-index.htm",
    "form": "10-K",
    "filed": "2016-03-15"
  }
}