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GIGM

GIGAMEDIA Ltd
CIK 0001105101 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
15.5
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 2025-12-31 ยท CLEAN20.1

Earnings quality

Beneish M-Score -2.82 โ€” no manipulation profile
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-29) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -2.816,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.655,
    "GMI": 0.948,
    "AQI": 0.696,
    "SGI": 1.17,
    "DEPI": 0.833,
    "SGAI": 1,
    "LVGI": 1.156,
    "TATA": 0.011
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.0103,
  "inputs": {
    "revenue_t": 3474000,
    "revenue_t1": 2969000,
    "total_assets_t": 39204000,
    "net_income_t": -1554000,
    "cfo_t": -1974000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1105101/000119312526188775/0001193125-26-188775-index.htm",
    "form": "20-F",
    "filed": "2026-04-29"
  }
}
P-07 ยท FY 2025-12-31 ยท CLEAN0.0

Pension underfunding

DB plan 162% funded
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-29) โ†—
Evidence โ€” inputs and thresholds
{
  "benefit_obligation": 340000,
  "plan_assets": 552000,
  "funded_ratio": 1.6235,
  "deficit": 212000,
  "deficit_vs_equity": null,
  "thresholds": {
    "elevated": "<90% funded",
    "triggered": "<80% funded or deficit >25% of equity"
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1105101/000119312526188775/0001193125-26-188775-index.htm",
    "form": "20-F",
    "filed": "2026-04-29"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN5.8

Restatement predictor

F-Score 0.17 โ€” at or below the population base rate
trend: flat
Trend
Source: 20-F on SEC.gov (filed 2026-04-29) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.174,
  "probability": 0.00064,
  "components": {
    "rsst": 0.0103,
    "drec": -0.0008,
    "dinv": null,
    "soft": 0.2646,
    "dcs": 0.1812,
    "droa": 0.0146,
    "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/1105101/000119312526188775/0001193125-26-188775-index.htm",
    "form": "20-F",
    "filed": "2026-04-29"
  }
}