CIK 1111632

AVISTAR COMMUNICATIONS CORP

CIK 0001111632 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

87.7

composite · 3 signals · TRIGGERED

Every card below shows the score and the exact filing data it was computed from — 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 — never a guess.

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Signals

P-12 · FY 2011-12-31 · TRIGGERED100.0

Restatement predictor

F-Score 4.56 — misstatement risk 4.6x the base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-03-23) ↗

Evidence — inputs and thresholds

{
  "f_score": 4.561,
  "probability": 0.01688,
  "components": {
    "rsst": -1.2867,
    "drec": 0.2465,
    "dinv": -0.0017,
    "soft": 0.4435,
    "dcs": -0.6485,
    "droa": -2.6074,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1111632/000111163212000010/0001111632-12-000010-index.htm",
    "form": "10-K",
    "filed": "2012-03-23"
  }
}

P-05 · FY 2010-12-31 · ELEVATED100.0

Tax arbitrage

ETR -5.7% vs 21% statutory — gap persistent across 1 of 1 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-03-23) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2010-12-31": -0.057
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2010-12-31": 0.267
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1111632/000111163212000010/0001111632-12-000010-index.htm",
    "form": "10-K",
    "filed": "2012-03-23"
  }
}

P-01 · FY 2011-12-31 · CLEAN7.8

Earnings quality

Beneish M-Score -3.23 — no manipulation profile

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2012-03-23) ↗

Evidence — inputs and thresholds

{
  "m_score": -3.227,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 6.036,
    "GMI": 1.012,
    "AQI": 0.949,
    "SGI": 0.404,
    "DEPI": 1.242,
    "SGAI": 1,
    "LVGI": 0.841,
    "TATA": -1.05
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": -1.2867,
  "inputs": {
    "revenue_t": 7949000,
    "revenue_t1": 19657000,
    "total_assets_t": 5163000,
    "net_income_t": -6429000,
    "cfo_t": -1006000
  },
  "stale": false,
  "latest_filing_period": "2011-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1111632/000111163212000010/0001111632-12-000010-index.htm",
    "form": "10-K",
    "filed": "2012-03-23"
  }
}