STRATUMfiling intelligence๐Ÿ‡ฎ๐Ÿ‡ณ Indian private portal

POWI

POWER INTEGRATIONS, INC.
CIK 0000833640 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
76.9
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-05 ยท FY 2025-12-31 ยท TRIGGERED100.0

Tax arbitrage

ETR -5.3% vs 21% statutory โ€” gap persistent across 3 of 3 years
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-06) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2025-12-31": -0.0531,
    "2024-12-31": -0.0481,
    "2023-12-31": -0.2141
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2025-12-31": 0.2631,
    "2024-12-31": 0.2581,
    "2023-12-31": 0.4241
  },
  "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/833640/000083364026000037/0000833640-26-000037-index.htm",
    "form": "10-K",
    "filed": "2026-02-06"
  }
}
P-01 ยท FY 2025-12-31 ยท CLEAN13.1

Earnings quality

Beneish M-Score -3.04 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-06) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.043,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1,
    "GMI": 0.985,
    "AQI": 1.087,
    "SGI": 1.059,
    "DEPI": 1.163,
    "SGAI": 1,
    "LVGI": 1.365,
    "TATA": -0.116
  },
  "defaulted_to_neutral": [
    "DSRI",
    "SGAI"
  ],
  "sloan_accruals": -0.1117,
  "inputs": {
    "revenue_t": 443504000,
    "revenue_t1": 418973000,
    "total_assets_t": 772207000,
    "net_income_t": 22093000,
    "cfo_t": 111518000
  },
  "stale": false,
  "latest_filing_period": "2025-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/833640/000083364026000037/0000833640-26-000037-index.htm",
    "form": "10-K",
    "filed": "2026-02-06"
  }
}
P-12 ยท FY 2025-12-31 ยท CLEAN13.4

Restatement predictor

F-Score 0.40 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-02-06) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.403,
  "probability": 0.00149,
  "components": {
    "rsst": -0.1117,
    "drec": null,
    "dinv": 0.0016,
    "soft": 0.7342,
    "dcs": 0.0586,
    "droa": -0.0103,
    "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/833640/000083364026000037/0000833640-26-000037-index.htm",
    "form": "10-K",
    "filed": "2026-02-06"
  }
}