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CGNX

COGNEX CORP
CIK 0000851205 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
17.2
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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Ask follow-up questions about the latest 10-K, with citations verified against the actual text. No account needed.

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Signals

P-01 ยท FY 2025-12-31 ยท CLEAN20.5

Earnings quality

Beneish M-Score -2.78 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-12) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.782,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.941,
    "GMI": 1.023,
    "AQI": 0.951,
    "SGI": 1.087,
    "DEPI": 0.931,
    "SGAI": 0.902,
    "LVGI": 1.071,
    "TATA": -0.065
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0654,
  "inputs": {
    "revenue_t": 994359000,
    "revenue_t1": 914515000,
    "total_assets_t": 2016555000,
    "net_income_t": 114442000,
    "cfo_t": 245514000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/851205/000085120526000012/0000851205-26-000012-index.htm",
    "form": "10-K",
    "filed": "2026-02-12"
  }
}
P-05 ยท FY 2025-12-31 ยท CLEAN0.0

Tax arbitrage

ETR 37.4% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-12) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": 0.374,
    "2024-12-31": 0.1925,
    "2023-12-31": 0.1634
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": -0.164,
    "2024-12-31": 0.0175,
    "2023-12-31": 0.0466
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/851205/000085120526000012/0000851205-26-000012-index.htm",
    "form": "10-K",
    "filed": "2026-02-12"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN16.4

Restatement predictor

F-Score 0.49 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-12) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.493,
  "probability": 0.00182,
  "components": {
    "rsst": -0.0654,
    "drec": 0.0017,
    "dinv": -0.0098,
    "soft": 0.827,
    "dcs": 0.0836,
    "droa": 0.0035,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/851205/000085120526000012/0000851205-26-000012-index.htm",
    "form": "10-K",
    "filed": "2026-02-12"
  }
}