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A10 Networks, Inc. (ATEN) Annual Reports

Q: Where can I read A10 Networks, Inc. (ATEN) annual reports?

Every year on this page links straight to the full text on SEC EDGAR. US annual reports are web pages (HTML) rather than PDFs, so you can read and search them in the browser. 3 filings are currently indexed.

Q: What is the difference between a 10-K and a 20-F?

A 10-K is the annual report of a US domestic issuer; a 20-F is filed by foreign private issuers (Taiwanese companies with US ADRs, such as TSMC, file 20-F). A 40-F applies to Canadian issuers under the MJDS.

A10 Networks, Inc. is listed on NYSE, classified by the SEC under Computer Communications Equipment (SIC 3576). This page indexes 3 annual reports, each linking to the full text on the SEC's EDGAR system.

Company profile

Exchange： NYSE
Fiscal year end： 12/31
SEC CIK： 1580808 →

Website：Official site ↗

Financial Highlights

FY2026 Q2 (quarterly, ended 2026-06-30)
	Current	Prior year	YoY
Revenue	$80.1M	$69.4M	+15.5%
Operating income	$9.0M	$10.3M	-12.5%
Net income	$8.9M	$10.5M	-15.7%
EPS (diluted)	$0.12	$0.14	-14.3%

Source: SEC EDGAR (XBRL company facts)

Financial history

Revenue & profit

Quarterly · In mn (USD)

Revenue 80.1 mn Net income 8.88 mn

Show table：Income statement

Item	2012Q4	2013Q1	2013Q2	2013Q3	2013Q4	2014Q1	2014Q2	2014Q3	2014Q4	2015Q1	2015Q2	2015Q3	2015Q4	2016Q1	2016Q2	2016Q3	2016Q4	2017Q1	2017Q2	2017Q3	2017Q4	2018Q1	2018Q2	2018Q3	2018Q4	2019Q1	2019Q2	2019Q3	2019Q4	2020Q1	2020Q2	2020Q3	2020Q4	2021Q1	2021Q2	2021Q3	2021Q4	2022Q1	2022Q2	2022Q3	2022Q4	2023Q1	2023Q2	2023Q3	2023Q4	2024Q1	2024Q2	2024Q3	2024Q4	2025Q1	2025Q2	2025Q3	2025Q4	2026Q1	2026Q2
Revenue	120	29.6	30.1	39.8	42.2	45.8	45.1	43.4	45.2	44.0	47.5	50.8	56.6	53.8	57.1	55.1	61.3	63.9	54.0	62.0	55.5	49.2	60.7	60.5	61.8	50.3	49.2	52.8	60.3	53.8	52.5	56.6	62.7	54.8	59.2	65.4	70.7	62.7	68.0	72.1	77.6	57.7	65.8	57.8	70.4	60.7	60.1	66.7	74.2	66.1	69.4	74.7	80.4	75.0	80.1
Gross profit	95.6	23.0	23.2	31.1	31.1	35.7	34.8	31.7	34.4	33.2	35.9	38.1	43.0	40.6	42.9	42.1	49.5	46.1	41.0	47.7	43.6	37.3	47.5	47.5	48.0	38.0	37.9	40.9	46.9	41.6	41.1	43.5	49.2	42.3	45.5	52.2	56.5	49.8	54.5	57.3	61.9	47.5	52.4	46.8	57.1	49.2	48.1	53.7	59.3	52.7	54.7	59.9	63.3	59.7	63.4
Operating income	-87.0	-7.62	-9.34	-1.07	-4.82	-4.28	-0.72	-11.4	-13.9	-13.6	-9.43	-8.63	-6.81	-9.42	-5.77	-4.55	0.62	-4.32	-8.04	-2.14	4.14	-20.0	-3.69	-1.57	-2.42	-11.0	-6.42	0.22	0.08	-0.21	3.92	6.24	7.79	4.02	7.22	10.3	11.8	8.00	13.1	15.7	16.3	6.17	12.3	2.21	18.0	7.21	7.92	10.4	18.4	8.78	10.3	13.0	15.1	13.0	9.02
Net income	-90.2	-8.53	-10.2	-2.75	-5.60	-5.10	-1.30	-12.3	-16.0	-13.7	-9.98	-8.97	-7.36	-9.53	-4.93	-4.68	-1.79	-3.90	-8.27	-2.66	0.79	-19.7	-4.53	-1.81	-1.61	-12.3	-5.77	0.17	0.05	-0.3	3.81	6.46	7.84	2.66	6.62	74.9	10.7	6.35	10.4	12.1	18.0	3.96	11.6	6.47	17.9	9.73	9.48	12.6	18.3	9.54	10.5	12.2	9.87	12.0	8.88

Balance sheet

Quarterly · In mn (USD)

Total assets 678 mn Total liabilities 440 mn

Equity = assets − liabilities. Balance-sheet figures are period-end balances, not cumulative.

Show table：Balance sheet

Item	2012Q4	2013Q1	2013Q2	2013Q3	2013Q4	2014Q1	2014Q2	2014Q3	2014Q4	2015Q1	2015Q2	2015Q3	2015Q4	2016Q1	2016Q2	2016Q3	2016Q4	2017Q1	2017Q2	2017Q3	2017Q4	2018Q1	2018Q2	2018Q3	2018Q4	2019Q1	2019Q2	2019Q3	2019Q4	2020Q1	2020Q2	2020Q3	2020Q4	2021Q1	2021Q2	2021Q3	2021Q4	2022Q1	2022Q2	2022Q3	2022Q4	2023Q1	2023Q2	2023Q3	2023Q4	2024Q1	2024Q2	2024Q3	2024Q4	2025Q1	2025Q2	2025Q3	2025Q4	2026Q1	2026Q2
Current assets	—	—	—	—	78.7	182	175	174	171	162	165	165	179	173	173	185	201	201	196	197	204	209	206	203	215	206	202	204	221	219	223	235	242	245	251	267	284	252	272	238	257	245	256	265	272	276	275	284	307	458	457	469	476	480	483
Total assets	—	—	—	—	93.8	198	192	190	187	177	179	178	193	186	192	206	221	221	217	218	225	232	229	225	236	232	227	229	274	270	273	284	291	292	296	374	393	362	385	353	369	357	368	378	390	396	397	408	433	606	608	620	630	634	678
Current liabilities	—	—	—	—	63.6	68.7	63.1	66.2	70.7	68.0	72.3	73.5	87.8	84.7	88.0	92.3	103	97.2	95.5	95.4	92.7	98.9	96.3	90.9	97.4	96.1	88.5	85.8	97.6	90.9	96.3	96.8	108	99.0	103	103	116	109	122	122	118	103	107	111	111	113	115	127	124	113	108	129	134	129	375
Total liabilities	—	—	—	—	103	88.0	79.8	84.7	90.4	89.1	94.2	97.0	112	110	114	123	135	132	127	128	126	132	130	126	132	135	128	127	165	157	162	162	175	167	172	171	184	176	190	192	188	172	175	181	182	181	183	190	201	410	404	414	418	414	440
Equity	-112	—	—	—	-135	110	112	106	96.6	87.9	84.6	80.9	80.1	75.6	79.0	82.6	86.1	88.6	89.6	89.8	98.4	100	98.5	99.1	104	96.8	98.3	102	109	113	111	122	116	125	125	204	209	186	195	161	181	186	193	197	208	214	214	217	232	196	204	206	212	221	238

Cash flow

Quarterly · In mn (USD)

Operating 29.1 mn Investing -27.3 mn Financing -4.99 mn

Positive = cash in, negative = cash out.

Show table：Cash flow statement

Item	2012Q4	2013Q1	2013Q2	2013Q3	2013Q4	2014Q1	2014Q2	2014Q3	2014Q4	2015Q1	2015Q2	2015Q3	2015Q4	2016Q1	2016Q2	2016Q3	2016Q4	2017Q1	2017Q2	2017Q3	2017Q4	2018Q1	2018Q2	2018Q3	2018Q4	2019Q1	2019Q2	2019Q3	2019Q4	2020Q1	2020Q2	2020Q3	2020Q4	2021Q1	2021Q2	2021Q3	2021Q4	2022Q1	2022Q2	2022Q3	2022Q4	2023Q1	2023Q2	2023Q3	2023Q4	2024Q1	2024Q2	2024Q3	2024Q4	2025Q1	2025Q2	2025Q3	2025Q4	2026Q1	2026Q2
Operating	3.21	-8.10	-5.93	-6.64	-4.47	-2.97	-6.75	-3.80	-17.0	-5.50	8.98	4.16	-4.24	10.4	8.82	2.58	-3.06	0.55	13.2	-3.75	4.29	-0.35	-2.22	-2.95	2.82	-6.06	-4.53	4.68	5.48	12.2	10.5	15.9	16.8	2.27	17.2	21.8	8.89	15.9	8.83	14.0	27.3	-0.85	19.6	23.1	2.73	32.4	12.2	20.1	25.7	17.2	22.2	22.8	22.7	2.23	29.1
Investing	-4.24	-0.71	-1.19	-0.97	-0.12	-2.02	-1.77	-1.59	-0.72	-0.9	-0.91	-0.75	-0.92	-70.7	-21.3	-3.58	-0.74	-0.98	-1.06	-0.89	-2.20	-0.49	-4.15	-1.43	-0.8	-1.62	5.15	-5.68	1.90	5.70	-0.52	0.19	-0.16	-11.5	-15.6	-4.25	-6.69	4.95	12.1	-16.5	10.6	5.37	31.7	-23.6	0.17	0.64	-43.1	-5.72	-0.16	-34.8	-6.49	-174	-28.6	-8.68	-27.3
Financing	5.85	1.04	49.4	-20.4	-4.98	106	-1.53	0.39	2.54	0.06	2.56	0.92	2.75	0.35	2.96	3.74	1.39	2.04	3.64	-1.82	4.56	1.24	-0.03	-0.02	2.43	1.02	2.23	0.25	2.29	2.01	-9.73	1.17	-16.4	1.67	-9.30	0.17	-8.92	-32.0	-4.42	-49.7	-2.03	-3.97	-8.58	-6.49	-9.80	-7.42	-14.5	-13.8	-8.49	166	-6.61	-15.3	-9.54	-6.80	-4.99
Cash at period end	23.9	16.1	58.4	30.4	20.8	122	112	107	91.9	85.6	96.2	101	98.1	38.2	28.6	31.4	29.0	30.6	46.4	39.9	46.6	47.0	40.6	36.2	40.6	34.0	36.8	36.1	45.7	65.6	65.8	83.1	83.3	75.7	68.0	85.6	78.9	67.8	84.2	32.1	68.0	68.5	111	104	97.2	123	77.5	78.1	95.1	244	253	86.6	71.1	57.9	54.7

Profitability

Quarterly · %

Gross margin 79.1% Operating margin 11.3% Net margin 11.1%

Gross, operating and net margin = the respective profit ÷ revenue.

Show table：Profitability

Item	2012Q4	2013Q1	2013Q2	2013Q3	2013Q4	2014Q1	2014Q2	2014Q3	2014Q4	2015Q1	2015Q2	2015Q3	2015Q4	2016Q1	2016Q2	2016Q3	2016Q4	2017Q1	2017Q2	2017Q3	2017Q4	2018Q1	2018Q2	2018Q3	2018Q4	2019Q1	2019Q2	2019Q3	2019Q4	2020Q1	2020Q2	2020Q3	2020Q4	2021Q1	2021Q2	2021Q3	2021Q4	2022Q1	2022Q2	2022Q3	2022Q4	2023Q1	2023Q2	2023Q3	2023Q4	2024Q1	2024Q2	2024Q3	2024Q4	2025Q1	2025Q2	2025Q3	2025Q4	2026Q1	2026Q2
Gross margin	79.6%	77.7%	77.0%	78.1%	73.6%	78.0%	77.1%	72.9%	76.1%	75.5%	75.6%	75.0%	75.9%	75.4%	75.1%	76.5%	80.7%	72.2%	76.0%	76.9%	78.5%	75.8%	78.3%	78.5%	77.7%	75.6%	77.1%	77.4%	77.7%	77.4%	78.2%	76.8%	78.5%	77.2%	77.0%	79.8%	79.9%	79.5%	80.2%	79.5%	79.7%	82.3%	79.5%	81.0%	81.2%	81.1%	80.0%	80.5%	79.9%	79.7%	78.8%	80.1%	78.7%	79.6%	79.1%
Operating margin	-72.5%	-25.8%	-31.0%	-2.7%	-11.4%	-9.4%	-1.6%	-26.2%	-30.7%	-30.8%	-19.8%	-17.0%	-12.0%	-17.5%	-10.1%	-8.3%	1.0%	-6.8%	-14.9%	-3.5%	7.5%	-40.7%	-6.1%	-2.6%	-3.9%	-21.8%	-13.1%	0.4%	0.1%	-0.4%	7.5%	11.0%	12.4%	7.3%	12.2%	15.8%	16.8%	12.8%	19.3%	21.7%	20.9%	10.7%	18.6%	3.8%	25.6%	11.9%	13.2%	15.7%	24.8%	13.3%	14.9%	17.4%	18.7%	17.3%	11.3%
Net margin	-75.1%	-28.9%	-33.9%	-6.9%	-13.3%	-11.2%	-2.9%	-28.3%	-35.4%	-31.2%	-21.0%	-17.7%	-13.0%	-17.7%	-8.6%	-8.5%	-2.9%	-6.1%	-15.3%	-4.3%	1.4%	-40.0%	-7.5%	-3.0%	-2.6%	-24.4%	-11.7%	0.3%	0.1%	-0.6%	7.3%	11.4%	12.5%	4.8%	11.2%	114.6%	15.2%	10.1%	15.3%	16.8%	23.2%	6.9%	17.7%	11.2%	25.4%	16.0%	15.8%	18.9%	24.7%	14.4%	15.2%	16.3%	12.3%	16.0%	11.1%

Returns & leverage

Quarterly · %

ROE 19.4% ROA 6.7% Debt ratio 64.9%

ROE / ROA = trailing four-quarter net income ÷ average equity / total assets (annual mode: the year’s net income ÷ average of opening and closing). Not computed when the denominator is zero or negative.

Show table：Returns & leverage

Item	2012Q4	2013Q1	2013Q2	2013Q3	2013Q4	2014Q1	2014Q2	2014Q3	2014Q4	2015Q1	2015Q2	2015Q3	2015Q4	2016Q1	2016Q2	2016Q3	2016Q4	2017Q1	2017Q2	2017Q3	2017Q4	2018Q1	2018Q2	2018Q3	2018Q4	2019Q1	2019Q2	2019Q3	2019Q4	2020Q1	2020Q2	2020Q3	2020Q4	2021Q1	2021Q2	2021Q3	2021Q4	2022Q1	2022Q2	2022Q3	2022Q4	2023Q1	2023Q2	2023Q3	2023Q4	2024Q1	2024Q2	2024Q3	2024Q4	2025Q1	2025Q2	2025Q3	2025Q4	2026Q1	2026Q2
ROE	—	—	—	—	—	-21.5%	-13.1%	-23.0%	—	-43.8%	-52.8%	-52.2%	-45.3%	-43.8%	-37.7%	-32.4%	-25.2%	-18.6%	-22.1%	-19.3%	-15.2%	-31.6%	-27.7%	-26.7%	-27.3%	-20.5%	-21.8%	-19.4%	-16.8%	-5.6%	3.6%	9.0%	15.8%	17.5%	20.0%	56.6%	58.4%	63.5%	64.1%	21.7%	24.1%	24.0%	23.6%	22.4%	20.6%	22.9%	21.4%	24.0%	22.8%	24.4%	24.4%	23.9%	19.0%	21.4%	19.4%
ROA	—	—	—	—	-28.9%	-11.9%	-7.7%	-12.8%	-24.7%	-23.1%	-28.1%	-26.4%	-21.1%	-19.8%	-16.6%	-13.8%	-10.1%	-7.5%	-9.1%	-7.8%	-6.3%	-13.2%	-11.7%	-11.4%	-12.0%	-8.7%	-9.4%	-8.6%	-7.0%	-2.3%	1.5%	3.9%	6.3%	7.4%	8.3%	27.9%	27.8%	30.2%	30.1%	10.9%	12.3%	12.4%	12.2%	11.0%	10.5%	12.2%	11.4%	12.7%	12.2%	10.0%	10.2%	9.8%	7.9%	7.2%	6.7%
Debt ratio	—	—	—	—	109.3%	44.4%	41.5%	44.5%	48.4%	50.3%	52.7%	54.5%	58.4%	59.3%	59.0%	59.9%	61.1%	59.9%	58.6%	58.8%	56.3%	56.7%	56.9%	55.9%	56.0%	58.3%	56.6%	55.4%	60.3%	58.1%	59.3%	57.2%	60.1%	57.3%	58.0%	45.6%	46.9%	48.6%	49.4%	54.4%	51.0%	48.1%	47.6%	47.9%	46.7%	45.8%	46.0%	46.7%	46.4%	67.7%	66.4%	66.8%	66.4%	65.2%	64.9%

EPS

Quarterly · US$

EPS US$0.12

Show table：EPS

Item	2012Q4	2013Q1	2013Q2	2013Q3	2013Q4	2014Q1	2014Q2	2014Q3	2014Q4	2015Q1	2015Q2	2015Q3	2015Q4	2016Q1	2016Q2	2016Q3	2016Q4	2017Q1	2017Q2	2017Q3	2017Q4	2018Q1	2018Q2	2018Q3	2018Q4	2019Q1	2019Q2	2019Q3	2019Q4	2020Q1	2020Q2	2020Q3	2020Q4	2021Q1	2021Q2	2021Q3	2021Q4	2022Q1	2022Q2	2022Q3	2022Q4	2023Q1	2023Q2	2023Q3	2023Q4	2024Q1	2024Q2	2024Q3	2024Q4	2025Q1	2025Q2	2025Q3	2025Q4	2026Q1	2026Q2
EPS（US$）	-10.80	-0.95	-1.12	-0.38	-0.71	-0.45	-0.02	-0.21	-0.29	-0.22	-0.16	—	—	—	—	—	—	-0.02	-0.11	-0.03	0.01	-0.27	-0.06	-0.02	-0.02	-0.16	-0.08	0.00	0.00	0.00	0.05	0.08	0.10	0.03	0.08	0.94	0.13	0.08	0.13	0.16	0.24	0.05	0.15	0.09	0.24	0.13	0.13	0.17	0.25	0.13	0.14	0.17	0.13	0.17	0.12

Revenue & profit

Year-to-date · In mn (USD)

Revenue 155 mn Net income 20.9 mn

Year-to-date = summed from the first quarter of the fiscal year; balance-sheet items are period-end balances.

Balance sheet

Year-to-date · In mn (USD)

Total assets 678 mn Total liabilities 440 mn

Equity = assets − liabilities. Balance-sheet figures are period-end balances, not cumulative.

Cash flow

Year-to-date · In mn (USD)

Operating 31.4 mn Investing -36.0 mn Financing -11.8 mn

Positive = cash in, negative = cash out.

Profitability

Year-to-date · %

Gross margin 79.3% Operating margin 14.2% Net margin 13.5%

Gross, operating and net margin = the respective profit ÷ revenue.

Returns & leverage

Year-to-date · %

ROE 19.4% ROA 6.7% Debt ratio 64.9%

EPS

Year-to-date · US$

EPS US$0.29

Revenue & profit

Annual · In mn (USD)

Revenue 291 mn Net income 42.1 mn

Annual = sum of four quarters of a complete fiscal year (incomplete years are omitted); balance-sheet items are year-end balances.

Show table：Income statement

Item	2013	2014	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Revenue	142	180	199	227	235	232	213	226	250	280	252	262	291
Gross profit	108	137	150	175	178	180	164	175	197	224	204	210	231
Operating income	-22.8	-30.3	-38.5	-19.1	-10.4	-27.7	-17.1	17.7	33.4	53.1	38.6	44.0	47.1
Net income	-27.1	-34.7	-40.0	-20.9	-14.0	-27.6	-17.8	17.8	94.9	46.9	40.0	50.1	42.1

Balance sheet

Annual · In mn (USD)

Total assets 630 mn Total liabilities 418 mn

Equity = assets − liabilities. Balance-sheet figures are period-end balances, not cumulative.

Show table：Balance sheet

Item	2013	2014	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Current assets	78.7	171	179	201	204	215	221	242	284	257	272	307	476
Total assets	93.8	187	193	221	225	236	274	291	393	369	390	433	630
Current liabilities	63.6	70.7	87.8	103	92.7	97.4	97.6	108	116	118	111	124	134
Total liabilities	103	90.4	112	135	126	132	165	175	184	188	182	201	418
Equity	-135	96.6	80.1	86.1	98.4	104	109	116	209	181	208	232	212

Cash flow

Annual · In mn (USD)

Operating 84.9 mn Investing -244 mn Financing 135 mn

Positive = cash in, negative = cash out.

Show table：Cash flow statement

Item	2013	2014	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Operating	-25.1	-30.5	3.39	18.8	14.3	-2.69	-0.43	55.3	50.1	66.1	44.5	90.5	84.9
Investing	-2.99	-6.10	-3.48	-96.3	-5.14	-6.88	-0.25	5.20	-38.1	11.1	13.6	-48.4	-244
Financing	25.1	108	6.30	8.44	8.42	3.62	5.80	-22.9	-16.4	-88.1	-28.9	-44.3	135
Cash at period end	20.8	91.9	98.1	29.0	46.6	40.6	45.7	83.3	78.9	68.0	97.2	95.1	71.1

Profitability

Annual · %

Gross margin 79.3% Operating margin 16.2% Net margin 14.5%

Gross, operating and net margin = the respective profit ÷ revenue.

Show table：Profitability

Item	2013	2014	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Gross margin	76.4%	76.1%	75.5%	77.0%	75.8%	77.7%	77.0%	77.8%	78.6%	79.7%	80.9%	80.3%	79.3%
Operating margin	-16.1%	-16.9%	-19.3%	-8.4%	-4.4%	-11.9%	-8.0%	7.9%	13.3%	18.9%	15.3%	16.8%	16.2%
Net margin	-19.1%	-19.3%	-20.1%	-9.2%	-6.0%	-11.9%	-8.4%	7.9%	38.0%	16.7%	15.9%	19.2%	14.5%

Returns & leverage

Annual · %

ROE 19.0% ROA 7.9% Debt ratio 66.4%

Show table：Returns & leverage

Item	2013	2014	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
ROE	—	—	-45.3%	-25.2%	-15.2%	-27.3%	-16.8%	15.8%	58.4%	24.1%	20.6%	22.8%	19.0%
ROA	-28.9%	-24.7%	-21.1%	-10.1%	-6.3%	-12.0%	-7.0%	6.3%	27.8%	12.3%	10.5%	12.2%	7.9%
Debt ratio	109.3%	48.4%	58.4%	61.1%	56.3%	56.0%	60.3%	60.1%	46.9%	51.0%	46.7%	46.4%	66.4%

EPS

Annual · US$

EPS US$0.57

Show table：EPS

Item	2013	2014	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
EPS（US$）	-3.16	-0.97	—	—	-0.15	-0.37	-0.24	0.23	1.18	0.61	0.53	0.68	0.57

Source: SEC EDGAR (XBRL company facts)

Annual reports by year

	10-K
2025	Open full text →
2024	Open full text →
2023	Open full text →

10-K: annual report of a US domestic issuer. Filings are the original documents hosted on SEC EDGAR — this site neither mirrors nor edits them.

FAQ

Where can I read A10 Networks, Inc. (ATEN) annual reports?

Every year in the table above links straight to the full text on SEC EDGAR. US annual reports are web pages (HTML) rather than PDFs, so you can read and search them in the browser without downloading anything. 3 filings are currently indexed.

What is the difference between a 10-K and a 20-F?

A 10-K is the annual report of a US domestic issuer, with sections fixed by law: Item 1 Business, Item 1A Risk Factors, Item 7 Management's Discussion and Analysis. A 20-F is filed by foreign private issuers — Taiwanese companies with US ADRs, such as TSMC, file 20-F rather than 10-K. A 40-F applies to Canadian issuers under the MJDS.

Are earnings call materials available here?

No. Earnings calls are not SEC filings, so US pages on this site cover annual reports only. Taiwan has a mandatory investor-conference disclosure regime, and those materials are indexed under Annual Reports.

Source: US Securities and Exchange Commission (SEC) EDGAR. This site indexes public filings and links to them; it hosts no copies, offers no investment advice, and makes no warranty as to timeliness or completeness.
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