CIK 1484504

GIGAMON INC.

CIK 0001484504 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

88.5

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-01 · FY 2016-12-31 · TRIGGERED100.0

Earnings quality

Beneish M-Score 8.52 exceeds the -1.78 manipulation threshold

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-02-24) ↗

Evidence — inputs and thresholds

{
  "m_score": 8.524,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.132,
    "GMI": 0.964,
    "AQI": 26.505,
    "SGI": 1.4,
    "DEPI": 1.09,
    "SGAI": 1,
    "LVGI": 0.737,
    "TATA": 0.031
  },
  "defaulted_to_neutral": [
    "SGAI"
  ],
  "sloan_accruals": 0.0364,
  "inputs": {
    "revenue_t": 310855000,
    "revenue_t1": 221975000,
    "total_assets_t": 400999000,
    "net_income_t": 49432000,
    "cfo_t": 37048000
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1484504/000148450417000013/0001484504-17-000013-index.htm",
    "form": "10-K",
    "filed": "2017-02-24"
  }
}

P-05 · FY 2016-12-31 · ELEVATED100.0

Tax arbitrage

ETR -61.3% vs 21% statutory — gap persistent across 1 of 2 years

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-02-24) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2016-12-31": -0.613,
    "2015-12-26": 0.4786
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2016-12-31": 0.823,
    "2015-12-26": -0.2686
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1484504/000148450417000013/0001484504-17-000013-index.htm",
    "form": "10-K",
    "filed": "2017-02-24"
  }
}

P-12 · FY 2016-12-31 · CLEAN13.6

Restatement predictor

F-Score 0.41 — at or below the population base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2017-02-24) ↗

Evidence — inputs and thresholds

{
  "f_score": 0.408,
  "probability": 0.00151,
  "components": {
    "rsst": 0.0364,
    "drec": 0.0819,
    "dinv": 0.0221,
    "soft": 0.5992,
    "dcs": 0.2749,
    "droa": 0.1011,
    "issue": 0
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2016-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/1484504/000148450417000013/0001484504-17-000013-index.htm",
    "form": "10-K",
    "filed": "2017-02-24"
  }
}