InsiderStreet Scorecard

Proprietary multi-factor scorecard rating companies across seven fundamental dimensions — profitability, balance sheet strength, earnings quality, growth, value, momentum, and safety — each scored 0–100.

★ ★ ★ ★ ★ 45 Grade A

Profitability

45

Balance Sheet

94

Earnings Quality

69

Growth

1

Value

83

Momentum

40

Safety

80

Cash Flow

42

The InsiderStreet Scorecard rates companies across eight dimensions: Profitability (margins, ROA, ROE), Balance Sheet (leverage, liquidity, coverage), Earnings Quality (accruals, cash conversion), Growth (revenue and earnings trajectory), Value (P/E, P/B, earnings yield, Graham criteria), Momentum (revenue and earnings acceleration), Safety (Altman Z-Score risk adjustment), and Cash Flow (operating cash flow quality, FCF conversion, cash coverage). The overall score blends 35% quality, 35% value, and 30% momentum, with a penalty for distress-zone Altman scores. ACRB scores highest in Balance Sheet (94/100) and lowest in Growth (1/100). An overall grade of A places ACRB among the highest-quality companies in its peer group.

Risk & Quality Signals

Academic financial models used by institutional investors to assess bankruptcy risk, earnings manipulation, financial strength, and credit quality.

Altman Z-Score

3.05

Safe Zone

Piotroski F-Score

6/9

✓ ✓ ✗ ✓ ✓ ✓ ✗ ✓ ✗

Beneish M-Score

-4.40

Unlikely Manipulator

Ohlson O-Score

-13.06

Bankruptcy prob: 0.0%

Low Risk

Credit Rating

AA+

Score: 90.8/100

Trend: Stable

Earnings Quality

75/100

OCF/NI: 2.21x

Accruals: -11.7%

The Altman Z-Score (1968) combines five ratios — working capital, retained earnings, EBIT, market value of equity, and sales, all relative to total assets or liabilities — into a single bankruptcy predictor. ACRB scores 3.05, placing it in the Safe Zone (safe > 2.99, distress < 1.81). Bankruptcy is statistically unlikely within the next two years. The Piotroski F-Score (2000) is a 9-point binary checklist — four profitability tests (positive ROA, positive cash flow, improving ROA, cash flow exceeding net income), three leverage tests (declining debt ratio, improving current ratio, no share dilution), and two efficiency tests (improving gross margin, improving asset turnover). Each pass scores 1 point. ACRB scores 6/9, indicating moderate financial health — some areas of strength offset by weaknesses in others. The Beneish M-Score (1999) is an 8-variable model that detects earnings manipulation by comparing year-over-year changes in receivables, gross margins, asset quality, sales growth, depreciation, SG&A, leverage, and accruals. Scores above −1.78 statistically resemble past manipulators. ACRB's score of -4.40 falls below this threshold, suggesting earnings are unlikely to be manipulated. The Ohlson O-Score (1980) is a 9-variable logistic regression that estimates bankruptcy probability using firm size, leverage, working capital, current ratio, profitability (ROA), cash flow coverage, negative equity flag, consecutive losses flag, and earnings trajectory. The raw score is converted to a probability via logistic transformation. ACRB's implied 0.0% bankruptcy probability is well within safe territory. Our Credit Rating model scores companies on five weighted components — solvency (30%), earning power (25%), leverage (20%), liquidity (15%), and cash flow quality (10%) — then blends the absolute score with sector and industry peer rankings. For companies with large buyback programs, equity is adjusted by adding back cumulative 5-year repurchases (capped at 80% of FCF generated) to avoid penalizing shareholder-friendly capital allocation. ACRB receives an estimated rating of AA+ (score: 90.8/100), with a stable trend. The Earnings Quality score measures how well reported earnings are backed by real cash. It evaluates the operating cash flow to net income ratio (OCF/NI ≥ 1.0 means every dollar of earnings is cash-backed) and the accruals ratio (the gap between earnings and cash flow relative to assets — lower is better). ACRB's score of 75/100 is high — cash flows strongly support reported earnings.

Valuation

Key valuation multiples comparing the stock's market price to its earnings, revenue, book value, and cash flows. Lower multiples may indicate relative undervaluation versus peers.

P/E

0.00x

PEG

-0.00x

P/S

0.00x

P/B

0.00x

P/FCF

8.33x

P/OCF

0.51x

EV/EBITDA

0.05x

EV/Revenue

0.01x

EV/EBIT

0.06x

EV/FCF

0.67x

Earnings Yield

88.31%

FCF Yield

12.01%

Shareholder Yield

0.00%

Graham Number

$1.02

Equity-based multiples (P/E, P/B, P/FCF) compare the stock price to per-share fundamentals and are affected by capital structure. Enterprise value multiples (EV/EBITDA, EV/Revenue, EV/FCF) strip out debt and cash, making them more useful for cross-company comparisons regardless of how companies are financed. The Graham Number — √(22.5 × EPS × Book Value) — is Benjamin Graham's formula for the maximum price a defensive investor should pay. At 0.0x earnings, ACRB trades at a deep value multiple. An earnings yield of 88.3% exceeds typical risk-free rates, suggesting equities are being compensated for risk. Graham's intrinsic value formula yields $1.02 per share, suggesting a potential 1015296% margin of safety at the current price.

DuPont Decomposition (5-Factor)

The 5-factor DuPont framework breaks Return on Equity into its component drivers — tax efficiency, interest burden, operating profitability, asset utilization, and financial leverage — to reveal what truly drives shareholder returns.

Tax Burden

0.702

NI / EBT

×

Interest Burden

0.969

EBT / EBIT

×

EBIT Margin

0.176

EBIT / Rev

×

Asset Turnover

0.808

Rev / Assets

×

Equity Multiplier

1.127

Assets / Equity

=

ROE

10.9%

The 5-factor DuPont identity decomposes ROE as: Tax Burden × Interest Burden × EBIT Margin × Asset Turnover × Equity Multiplier = ROE. This reveals whether returns are driven by operating performance, financial leverage, or tax efficiency — three very different sources of profitability. ACRB's ROE of 10.9% is driven by Asset Turnover (0.808), indicating efficient use of assets to generate revenue.

Graham-Dodd Adjusted Valuation

Our adaptation of Graham's growth formula (Fair P/E = 8.5 + 2g) from The Intelligent Investor. The classic version relies on analyst growth projections, which can be unreliable. This adjusted model substitutes the company's realized 3-year EPS CAGR — a backward-looking, verifiable measure of actual earnings power — grounding the valuation in demonstrated performance rather than forecasts.

Two adjustments we make, and why. Growth is capped at 15%. Graham defined g as expected growth over the next seven to ten years, not last year's rate. Across US companies since 1994 the median realized 7-year EPS growth is 5–8% regardless of how fast a company grew beforehand, and of 4,457 company-quarters that grew faster than 200%, none sustained it. Uncapped, the formula assigned fair multiples in the hundreds to companies that had never held that rate — and scored worse than simply reading the P/E. Capped, it carries real information. The verdict has three states, not two. Tested over 377,249 stock-months, this ratio only separates outcomes at its extremes: below 0.25 beat the universe by 1.3 points a year, above 3.0 lagged by 2.7, and everything in between sat inside a one-point band. Rather than call two-thirds of the market "undervalued" on a threshold of 1.0, we say Neutral where the model cannot tell — which is most of the time.

Adj. Growth Rate

0.00%

Fair P/E

8.50x

Intrinsic Value

$0.58

Price/Value

0.13x

Margin of Safety

86.68%

Premium

-86.68%

Assessment

Undervalued

Graham's classic formula uses analyst-projected growth to estimate a fair P/E (8.5 + 2g). Our adjusted version replaces that projection with ACRB's realized 0.0% 3-year EPS CAGR, capped at 15% — demonstrated performance rather than forecasts, held to a rate companies have historically sustained. At an intrinsic value of $0.58, ACRB appears undervalued with a 87% margin of safety. The adjusted fair P/E of 8.5x compares to the current market P/E of 0.0x.

Profitability Trends

Historical profitability ratios tracking how efficiently the company converts revenue into returns for shareholders over time.

Leverage & Solvency Trends

Debt and liquidity metrics showing the company's financial leverage and ability to meet short-term and long-term obligations.

Efficiency & Working Capital Trends

Operating efficiency metrics measuring how quickly the company converts inventory to sales, collects receivables, and manages its cash conversion cycle.

Growth Trends (YoY %)

Year-over-year growth rates for key financial metrics, showing the trajectory of revenue, earnings, and cash flow generation.

Earnings Stability

R-squared of linear regression measuring how predictably revenue, earnings, and margins follow a trend over the trailing 5 years. 1.0 = perfectly predictable; lower values indicate erratic or cyclical behavior.

Monte Carlo Price Simulation

Geometric Brownian Motion with 1,000 antithetic paths over 1 year, seeded from 1800 days of historical volatility. Percentile bands show the range of statistically plausible outcomes — this is a statistical model, not a forecast.

Current Price

$0.00

Median 1Y

$0.00

5th Pctile

$0.00

95th Pctile

$0.00

Ann. Volatility

339.1%

25th–75th percentile 5th–95th percentile Median path Historical

Workforce & Productivity

Workforce efficiency metrics measuring revenue, profit, and R&D spend per employee — key indicators of operational leverage and human capital productivity.

Employees

202

-8.6% YoY

Revenue / Employee

$227,415

Rev: $45,937,814

Profit / Employee

$31,947

NI: $6,453,248

SGA / Employee

$6,457

Avg labor cost proxy

Scaling Efficiency

All Ratios & Metrics

Complete fundamental data with up to 20 periods of history, sparkline trends, and current values across 13 categories and 130+ financial metrics.

Profitability

Metric	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Q4'12	Q1'13	Q2'13	Current
ROE	9.8%	17.3%	21.8%	26.1%	27.1%	24.8%	23.6%	20.3%	15.2%	10.9%	10.90%
ROA	7.7%	13.7%	17.7%	21.3%	22.2%	20.5%	19.8%	17.4%	13.3%	9.7%	9.68%
ROIC	15.3%	23.7%	28.7%	34.8%	29.7%	24.5%	25.4%	21.7%	16.4%	11.6%	11.64%
ROCE	13.5%	23.7%	30.3%	36.2%	32.2%	30.1%	28.8%	25.6%	20.1%	14.9%	14.87%
Gross Margin	23.7%	21.8%	23.9%	22.7%	23.3%	22.3%	21.3%	27.7%	23.3%	23.7%	23.69%
Operating Margin	21.5%	20.1%	19.8%	20.7%	20.1%	19.7%	18.6%	21.3%	11.5%	16.7%	16.73%
Net Margin	15.7%	14.7%	13.9%	15.2%	14.4%	14.2%	13.4%	14.4%	6.5%	11.3%	11.34%
EBITDA Margin	23.8%	22.6%	22.8%	24.1%	23.7%	23.1%	22.2%	27.6%	19.3%	25.4%	25.38%
FCF Margin	23.0%	17.9%	11.3%	10.6%	3.6%	-6.1%	-0.8%	-2.7%	-3.7%	1.6%	1.63%
OCF Margin	23.0%	17.9%	17.8%	17.6%	12.6%	14.2%	13.7%	18.0%	24.8%	26.5%	26.52%
ROE 3Y Avg	snapshot only										16.31%
ROA 3Y Avg	snapshot only										13.79%
ROIC 3Y Avg	snapshot only										14.48%
ROIC Economic	snapshot only										10.21%
Cash ROA	snapshot only										20.64%
Cash ROIC	snapshot only										25.03%
CROIC	snapshot only										1.54%
NOPAT Margin	snapshot only										12.33%
Pretax Margin	snapshot only										17.07%
R&D / Revenue	snapshot only										0.00%
SGA / Revenue	snapshot only										6.47%
SBC / Revenue	snapshot only										1.13%

Valuation

Metric	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Q4'12	Q1'13	Q2'13	Current
P/E Ratio	24.28	11.76	5.77	4.45	3.29	3.41	3.33	3.66	1.64	1.13	0.001
P/S Ratio	3.80	1.78	0.85	0.66	0.48	0.49	0.47	0.51	0.21	0.14	0.000
P/B Ratio	2.39	2.03	1.26	1.16	0.76	0.73	0.69	0.66	0.23	0.11	0.000
P/FCF	16.50	9.97	7.59	6.25	13.44	-8.05	-57.20	-19.06	-5.61	8.33	8.326
P/OCF	16.50	9.97	4.80	3.77	3.79	3.47	3.45	2.85	0.84	0.51	0.511
EV/EBITDA	13.61	6.69	3.01	2.25	1.48	1.79	1.54	1.68	0.39	0.05	0.047
EV/Revenue	3.24	1.55	0.70	0.53	0.35	0.42	0.36	0.40	0.09	0.01	0.011
EV/EBIT	15.03	7.44	3.38	2.55	1.70	2.08	1.80	2.01	0.49	0.06	0.062
EV/FCF	14.07	8.67	6.18	4.96	9.73	-6.87	-43.08	-14.79	-2.41	0.67	0.675
Earnings Yield	4.1%	8.5%	17.3%	22.5%	30.4%	29.3%	30.0%	27.3%	61.1%	88.3%	88.31%
FCF Yield	6.1%	10.0%	13.2%	16.0%	7.4%	-12.4%	-1.7%	-5.2%	-17.8%	12.0%	12.01%
Price/Tangible Book	snapshot only										0.115
EV/OCF	snapshot only										0.041
EV/Gross Profit	snapshot only										0.047
Acquirers Multiple	snapshot only										0.063
Shareholder Yield	snapshot only										0.00%
Graham Number	snapshot only										$1.02

Leverage & Solvency

Metric	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Q4'12	Q1'13	Q2'13	Current
Current Ratio	2.59	2.41	2.42	2.48	2.98	2.46	2.96	2.99	2.99	2.99	2.985
Quick Ratio	2.30	2.16	2.03	1.98	2.40	1.85	2.36	2.43	2.51	2.45	2.448
Debt/Equity	0.00	0.06	0.05	0.05	0.05	0.04	0.04	0.04	0.04	0.04	0.037
Net Debt/Equity	-0.35	-0.26	-0.23	-0.24	-0.21	-0.11	-0.17	-0.15	-0.13	-0.11	-0.105
Debt/Assets	0.00	0.04	0.04	0.04	0.04	0.04	0.03	0.03	0.03	0.03	0.034
Debt/EBITDA	0.01	0.21	0.16	0.12	0.12	0.12	0.12	0.13	0.15	0.19	0.185
Net Debt/EBITDA	-2.36	-1.00	-0.69	-0.59	-0.57	-0.31	-0.50	-0.49	-0.52	-0.53	-0.531
Interest Coverage	106.62	96.79	75.25	64.74	55.84	49.92	49.76	46.41	39.27	32.63	32.625
Equity Multiplier	1.28	1.26	1.23	1.23	1.19	1.17	1.16	1.12	1.10	1.09	1.085
Cash Ratio	snapshot only										1.668
Debt Service Coverage	snapshot only										43.513
Cash to Debt	snapshot only										3.863
FCF to Debt	snapshot only										0.374
Defensive Interval	snapshot only										1495.3 days

Efficiency & Turnover

Metric	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Q4'12	Q1'13	Q2'13	Current
Asset Turnover	0.49	0.90	1.20	1.43	1.52	1.42	1.39	1.24	1.04	0.81	0.808
Inventory Turnover	6.07	13.51	12.44	12.02	14.94	14.96	13.80	12.75	12.18	9.46	9.462
Receivables Turnover	2.21	4.83	8.17	11.15	8.36	8.78	9.72	11.45	9.63	8.09	8.086
Payables Turnover	2.17	5.47	8.26	9.43	9.44	10.63	11.46	11.82	12.20	10.63	10.628
DSO	165	76	45	33	44	42	38	32	38	45	45.1 days
DIO	60	27	29	30	24	24	26	29	30	39	38.6 days
DPO	168	67	44	39	39	34	32	31	30	34	34.3 days
Cash Conversion Cycle	57	36	30	24	29	32	32	30	38	49	49.4 days
Fixed Asset Turnover	snapshot only										1.023
Operating Cycle	snapshot only										83.7 days
Cash Velocity	snapshot only										5.945
Capital Intensity	snapshot only										1.285

Growth (YoY)

Metric	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Q4'12	Q1'13	Q2'13	Current
Revenue	—	—	—	—	2.6%	78.0%	30.9%	-6.5%	-18.5%	-34.1%	-34.08%
Net Income	—	—	—	—	2.3%	68.9%	26.0%	-11.7%	-28.2%	-45.1%	-45.14%
EPS	—	—	—	—	2.3%	63.4%	21.9%	-14.6%	-33.0%	-48.4%	-48.40%
FCF	—	—	—	—	-44.7%	-1.6%	-1.1%	-1.2%	-1.9%	1.2%	1.18%
EBITDA	—	—	—	—	2.5%	79.8%	31.7%	-4.8%	-19.1%	-33.9%	-33.95%
Op. Income	—	—	—	—	2.4%	71.5%	25.8%	-10.2%	-25.7%	-42.2%	-42.21%
OCF Growth	snapshot only										23.51%
Asset Growth	snapshot only										7.92%
Equity Growth	snapshot only										16.85%
Debt Growth	snapshot only										1.81%
Shares Change	snapshot only										6.32%

Growth Quality

Metric	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Q4'12	Q1'13	Q2'13	Current
Revenue Stability	—	—	—	—	—	—	—	—	0.51	0.04	0.045
Earnings Stability	—	—	—	—	—	—	—	—	0.35	0.01	0.008
Margin Stability	—	—	—	—	—	—	—	—	0.98	0.98	0.981
Rev. Growth Consistency	0.00	0.00	0.00	0.00	0.50	0.50	0.50	0.00	0.00	0.00	0.000
Earn. Growth Consistency	0.00	0.00	0.00	0.00	0.50	0.50	0.50	0.00	0.00	0.00	0.000
FCF Positive Streak	0	0	0	0	1	0	0	0	0	0	0
Earnings Persistence	—	—	—	—	—	—	—	—	0.89	0.82	0.819
Earnings Smoothness	—	—	—	—	0.00	0.49	0.77	0.88	0.67	0.42	0.417
ROE Trend	—	—	—	—	—	—	—	—	-0.03	-0.09	-0.093
Gross Margin Trend	—	—	—	—	—	—	—	—	-0.00	0.01	0.007
FCF Margin Trend	—	—	—	—	—	—	—	—	-0.17	-0.04	-0.043
Sustainable Growth Rate	9.8%	17.3%	21.8%	26.1%	27.1%	24.8%	23.6%	20.3%	15.2%	10.9%	10.90%
Internal Growth Rate	8.3%	15.9%	21.5%	27.1%	28.5%	25.7%	24.8%	21.1%	15.4%	10.7%	10.71%

Cash Flow Quality

Metric	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Q4'12	Q1'13	Q2'13	Current
OCF/Net Income	1.47	1.18	1.20	1.18	0.87	0.98	0.97	1.28	1.94	2.21	2.214
FCF/OCF	1.00	1.00	0.63	0.60	0.28	-0.43	-0.06	-0.15	-0.15	0.06	0.061
FCF/Net Income	snapshot only										0.136
OCF/EBITDA	snapshot only										1.130
CapEx/Revenue	0.0%	0.0%	6.5%	7.0%	9.0%	20.3%	14.6%	20.7%	28.6%	24.9%	24.89%
CapEx/Depreciation	snapshot only										4.237
Accruals Ratio	-0.04	-0.02	-0.04	-0.04	0.03	0.00	0.01	-0.05	-0.12	-0.12	-0.117
Sloan Accruals	snapshot only										-0.094
Cash Flow Adequacy	snapshot only										1.065
Earnings Quality Score	snapshot only										0.750

Dividends & Buybacks

Metric	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Q4'12	Q1'13	Q2'13	Current
Dividend Yield	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.00%
Dividend/Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Payout Ratio	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.00%
FCF Payout Ratio	0.0%	0.0%	0.0%	0.0%	0.0%	—	—	—	—	0.0%	0.00%
Total Payout Ratio	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.00%
Div. Increase Streak	—	—	—	—	—	—	—	—	—	—	—
Chowder Number	—	—	—	—	—	—	—	—	—	—	—
Buyback Yield	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.00%
Net Buyback Yield	0.0%	0.0%	-0.2%	-0.6%	-1.3%	-1.5%	-1.4%	-1.1%	-1.8%	-5.8%	-5.83%
Total Shareholder Return	0.0%	0.0%	-0.2%	-0.6%	-1.3%	-1.5%	-1.4%	-1.1%	-1.8%	-5.8%	-5.83%

DuPont Factors

Metric	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Q4'12	Q1'13	Q2'13	Current
Tax Burden (NI/EBT)	0.74	0.74	0.73	0.73	0.73	0.73	0.73	0.73	0.71	0.70	0.702
Interest Burden (EBT/EBIT)	0.99	0.99	0.99	0.98	0.98	0.98	0.98	0.98	0.97	0.97	0.969
EBIT Margin	0.22	0.21	0.21	0.21	0.20	0.20	0.20	0.20	0.18	0.18	0.176
Asset Turnover	0.49	0.90	1.20	1.43	1.52	1.42	1.39	1.24	1.04	0.81	0.808
Equity Multiplier	1.28	1.26	1.23	1.23	1.22	1.21	1.19	1.17	1.14	1.13	1.127

Per Share

Metric	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Q4'12	Q1'13	Q2'13	Current
EPS (Diluted TTM)	$0.04	$0.08	$0.11	$0.14	$0.14	$0.13	$0.14	$0.12	$0.09	$0.07	$0.07
Book Value/Share	$0.42	$0.47	$0.51	$0.55	$0.59	$0.61	$0.65	$0.68	$0.66	$0.67	$0.68
Tangible Book/Share	$0.42	$0.46	$0.51	$0.55	$0.59	$0.61	$0.65	$0.67	$0.65	$0.67	$0.67
Revenue/Share	$0.27	$0.53	$0.75	$0.97	$0.94	$0.92	$0.95	$0.87	$0.72	$0.57	$0.88
FCF/Share	$0.06	$0.10	$0.08	$0.10	$0.03	$-0.06	$-0.01	$-0.02	$-0.03	$0.01	$-0.02
OCF/Share	$0.06	$0.10	$0.13	$0.17	$0.12	$0.13	$0.13	$0.16	$0.18	$0.15	$0.16
Cash/Share	$0.15	$0.15	$0.15	$0.16	$0.15	$0.09	$0.14	$0.13	$0.11	$0.10	$0.13
EBITDA/Share	$0.06	$0.12	$0.17	$0.23	$0.22	$0.21	$0.22	$0.21	$0.17	$0.13	$0.13
Debt/Share	$0.00	$0.03	$0.03	$0.03	$0.03	$0.03	$0.03	$0.03	$0.02	$0.02	$0.02
Net Debt/Share	$-0.15	$-0.12	$-0.12	$-0.13	$-0.12	$-0.07	$-0.11	$-0.10	$-0.09	$-0.07	$-0.07

Academic Models

Metric	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Q4'12	Q1'13	Q2'13	Current
Altman Z-Score	—	—	—	—	—	—	—	—	—	—	3.047
Altman Z-Prime	snapshot only										5.271
Piotroski F-Score	4	4	4	4	5	7	6	6	6	6	6
Beneish M-Score	—	—	—	—	-2.74	-2.82	-2.39	-4.15	-4.59	-4.40	-4.396
Ohlson O-Score	snapshot only										-13.058
ROIC (Greenblatt)	snapshot only										14.95%
Net-Net WC	snapshot only										$0.11
EVA	snapshot only										$548942.10

Credit

Metric	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Q4'12	Q1'13	Q2'13	Current
Credit Rating	snapshot only										AA+
Credit Score	97.35	97.62	97.51	97.53	97.65	91.53	92.65	92.35	92.36	90.78	90.778
Credit Grade	snapshot only										2
Credit Trend	snapshot only										-0.751
Implied Spread (bps)	snapshot only										65.000
Industry Credit Rank	snapshot only										86
Sector Credit Rank	snapshot only										86

ACRB OTC

InsiderStreet Scorecard

Risk & Quality Signals

Valuation

DuPont Decomposition (5-Factor)

Graham-Dodd Adjusted Valuation

Profitability Trends

Leverage & Solvency Trends

Efficiency & Working Capital Trends

Growth Trends (YoY %)

Earnings Stability

Monte Carlo Price Simulation

Workforce & Productivity

Scaling Efficiency

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