CIK 896778

CONCEPTUS INC

CIK 0000896778 · EDGAR ↗

cleanelevatedtriggeredno dataplanned

78.9

composite · 4 signals · ELEVATED

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 2012-12-31 · ELEVATED39.2

Earnings quality

Beneish M-Score -2.13 in the elevated zone

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-03-08) ↗

Evidence — inputs and thresholds

{
  "m_score": -2.129,
  "threshold": -1.78,
  "ratios": {
    "DSRI": 1.2,
    "GMI": 0.987,
    "AQI": 1.075,
    "SGI": 1.108,
    "DEPI": 0.892,
    "SGAI": 0.852,
    "LVGI": 0.349,
    "TATA": -0.038
  },
  "defaulted_to_neutral": [],
  "sloan_accruals": -0.0366,
  "inputs": {
    "revenue_t": 140731000,
    "revenue_t1": 126981000,
    "total_assets_t": 243300000,
    "net_income_t": 5377000,
    "cfo_t": 14659000
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/896778/000119312513098624/0001193125-13-098624-index.htm",
    "form": "10-K",
    "filed": "2013-03-08"
  }
}

P-12 · FY 2012-12-31 · ELEVATED49.8

Restatement predictor

F-Score 1.49 — misstatement risk 1.5x the base rate

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-03-08) ↗

Evidence — inputs and thresholds

{
  "f_score": 1.495,
  "probability": 0.00553,
  "components": {
    "rsst": -0.0366,
    "drec": 0.0225,
    "dinv": 0.0039,
    "soft": 0.8476,
    "dcs": 0.0633,
    "droa": 0.0522,
    "issue": 1
  },
  "model": "Dechow et al. 2011, Model 1 (simplified RSST)",
  "thresholds": {
    "elevated": 1,
    "triggered": 1.85
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/896778/000119312513098624/0001193125-13-098624-index.htm",
    "form": "10-K",
    "filed": "2013-03-08"
  }
}

P-05 · FY 2012-12-31 · CLEAN100.0

Tax arbitrage

ETR 38.4% — within normal range of statutory

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-03-08) ↗

Evidence — inputs and thresholds

{
  "etr_by_year": {
    "2012-12-31": 0.3844,
    "2010-12-31": -23.8533
  },
  "statutory_rate": 0.21,
  "gap_by_year": {
    "2012-12-31": -0.1744,
    "2010-12-31": 24.0633
  },
  "note": "Low ETR can be fully legitimate; this flags persistence + magnitude for review.",
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/896778/000119312513098624/0001193125-13-098624-index.htm",
    "form": "10-K",
    "filed": "2013-03-08"
  }
}

P-13 · FY 2012-12-31 · CLEAN0.0

Zombie / distress

Interest coverage 2.81x — servicing debt from operations

trend: flat

Trend

Source: 10-K on SEC.gov (filed 2013-03-08) ↗

Evidence — inputs and thresholds

{
  "icr_by_year": {
    "2012-12-31": 2.807,
    "2011-12-31": -0.42,
    "2010-12-31": 1.367,
    "2009-12-31": 2.088
  },
  "consecutive_years_below_1": 0,
  "altman_z_double_prime": 3.571,
  "definitions": {
    "zombie": "ICR<1 for 3+ consecutive FYs (BIS 2018)",
    "z_distress": "<1.1 distress, 1.1-2.6 gray, >2.6 safe"
  },
  "inputs": {
    "ebit_t": 13359000,
    "interest_expense_t": 4759000
  },
  "stale": false,
  "latest_filing_period": "2012-12-31",
  "source": {
    "url": "https://www.sec.gov/Archives/edgar/data/896778/000119312513098624/0001193125-13-098624-index.htm",
    "form": "10-K",
    "filed": "2013-03-08"
  }
}