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STAA

STAAR SURGICAL CO
CIK 0000718937 ยท EDGAR โ†—
cleanelevatedtriggeredno dataplanned
7.4
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 2026-01-02 ยท CLEAN5.2

Earnings quality

Beneish M-Score -3.32 โ€” no manipulation profile
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-03) โ†—
Evidence โ€” inputs and thresholds
{
  "m_score": -3.317,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 0.843,
    "GMI": 1.002,
    "AQI": 1.329,
    "SGI": 0.763,
    "DEPI": 0.737,
    "SGAI": 1.425,
    "LVGI": 1.099,
    "TATA": -0.102
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0962,
  "inputs": {
    "revenue_t": 239442000,
    "revenue_t1": 313901000,
    "total_assets_t": 451678000,
    "net_income_t": -80448000,
    "cfo_t": -34230000
  },
  "stale": false,
  "latest_filing_period": "2026-01-02",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/718937/000071893726000004/0000718937-26-000004-index.htm",
    "form": "10-K",
    "filed": "2026-03-03"
  }
}
P-05 ยท FY 2023-12-29 ยท CLEAN0.0

Tax arbitrage

[FY2023 data, stale โ€” no more recent pretax-income figure in XBRL] ETR 36.6% โ€” within normal range of statutory
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-03) โ†—
Evidence โ€” inputs and thresholds
{
  "etr_by_year": {
    "2023-12-29": 0.3665
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2023-12-29": -0.1565
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": true,
  "latest_filing_period": "2026-01-02",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/718937/000071893726000004/0000718937-26-000004-index.htm",
    "form": "10-K",
    "filed": "2026-03-03"
  }
}
P-12 ยท FY 2026-01-02 ยท CLEAN8.0

Restatement predictor

F-Score 0.24 โ€” at or below the population base rate
trend: flat
Trend
Source: 10-K on SEC.gov (filed 2026-03-03) โ†—
Evidence โ€” inputs and thresholds
{
  "f_score": 0.24,
  "probability": 0.00089,
  "components": {
    "rsst": -0.0962,
    "drec": -0.0579,
    "dinv": null,
    "soft": 0.4986,
    "dcs": -0.1485,
    "droa": -0.1384,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2026-01-02",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/718937/000071893726000004/0000718937-26-000004-index.htm",
    "form": "10-K",
    "filed": "2026-03-03"
  }
}