AIRGAIN INC

• Net Cash Provided by (Used in) Operating Activities·FY 2019

  Minor restatement

  $2.4M▲ 0.8%

  was$2.4M

  Revised up in a 10-K. Any P/OCF built on the original was 0.8% too high.

  No amendment filed

  As reported · Feb 28, 202010-K · Feb 19, 2021us-gaap:NetCashProvidedByUsedInOperatingActivitiesReport

  Evidence

• Cost of Goods and Services Sold·FY 2020

  Major restatement

  $166K▼ 17.0%

  was$200K

  Revised down in a 10-K.

  No amendment filed

  As reported · Feb 19, 202110-K · Mar 21, 2022us-gaap:CostOfGoodsAndServicesSoldReport

  Evidence

• Cost of Goods and Services Sold·FY 2019

  Notable restatement

  $300K▲ 7.9%

  was$278K

  Revised up in a 10-K.

  No amendment filed

  As reported · Feb 28, 202010-K · Feb 19, 2021us-gaap:CostOfGoodsAndServicesSoldReport

  Evidence

• Income Tax Expense (Benefit)·Q1 2019

  Minor restatement

  $29K▼ 1.2%

  was$29.4K

  Revised down in a 10-Q.

  No amendment filed

  As reported · May 10, 201910-Q · May 7, 2020us-gaap:IncomeTaxExpenseBenefitReport

  Evidence

• Income Tax Expense (Benefit)·FY 2017

  Minor restatement

  $26K▲ 1.2%

  was$25.7K

  Revised up in a 10-K.

  No amendment filed

  As reported · Mar 15, 201810-K · Feb 28, 2020us-gaap:IncomeTaxExpenseBenefitReport

  Evidence

• Net Cash Provided by (Used in) Financing Activities·Q1 2019

  Minor restatement

  $38K▲ 1.1%

  was$37.6K

  Revised up in a 10-Q.

  No amendment filed

  As reported · May 10, 201910-Q · May 7, 2020us-gaap:NetCashProvidedByUsedInFinancingActivitiesReport

  Evidence

Restatements are detected by comparing every vintage of a fact across all of AIRGAIN INC's filings back to 1993. A revision is not by itself a sign of wrongdoing — companies re-file for many legitimate reasons. This list is not exhaustive: it shows AIRG's most significant revisions, and a figure absent from it has not been certified as unrevised.