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BIGG OTC

Big Tree Group, Inc.
1W: +0.0% 1M: +0.0% 3M: +0.0% YTD: +0.0% 1Y: +0.0% 3Y: -96.7% 5Y: -98.2%
$0.00
+0.00 (+0.00%)
 
OTC · Healthcare · Medical - Healthcare Information Services · Tech Score Neutral · Power 55 · $2221 mcap · 15M float · 0.026% daily turnover · Short 88% of daily vol

Analyst Insights

Wall Street analyst consensus based on price targets and buy/sell/hold recommendations from institutional research coverage over the trailing 12 months.

Analyst Price Targets
Analyst Recommendations
Strong Buy: 0Buy: 1Hold: 0Sell: 0Strong Sell: 0
Rating Summary
ConsensusBuy
Avg Target$—
Analysts0

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.

★ ★ ★ ★ ★ 44 Grade D
Profitability
4
Balance Sheet
34
Earnings Quality
53
Growth
40
Value
19
Momentum
70
Safety
65
Cash Flow
72
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. BIGG scores highest in Cash Flow (72/100) and lowest in Profitability (4/100). A grade of D flags significant fundamental concerns across multiple dimensions.

Risk & Quality Signals

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

Altman Z-Score
2.87
Grey Zone
Piotroski F-Score
5/9
✓ ✓ ✗ ✓ ✗ ✗ ✗ ✓ ✓
Beneish M-Score
-2.86
Unlikely Manipulator
Ohlson O-Score
-3.01
Bankruptcy prob: 4.7%
Low Risk
Credit Rating
B-
Score: 20.0/100
Trend: Deteriorating
Earnings Quality
75/100
OCF/NI: 655.97x
Accruals: -10.9%
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. BIGG scores 2.87, placing it in the Grey Zone (safe > 2.99, distress < 1.81). Financial distress is possible and warrants monitoring. 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. BIGG scores 5/9, 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. BIGG's score of -2.86 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. BIGG's implied 4.7% 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. BIGG receives an estimated rating of B- (score: 20.0/100), with a deteriorating 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). BIGG'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
0.63x
P/OCF
0.53x
EV/EBITDA
0.57x
EV/Revenue
0.02x
EV/EBIT
0.61x
EV/FCF
0.60x
Earnings Yield
0.29%
FCF Yield
159.90%
Shareholder Yield
0.00%
Graham Number
—
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, BIGG trades at a deep value multiple.

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
0.005
NI / EBT
×
Interest Burden
0.342
EBT / EBIT
×
EBIT Margin
0.039
EBIT / Rev
×
Asset Turnover
2.318
Rev / Assets
×
Equity Multiplier
21.680
Assets / Equity
=
ROE
0.4%
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. BIGG's ROE of 0.4% is driven by financial leverage (equity multiplier: 21.68x). Note: high leverage means ROE is amplified by debt rather than operational performance. A tax burden ratio of 0.01 suggests the company retains less than 60% of pre-tax earnings after taxes.

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
$0.00
Price/Value
40.84x
Margin of Safety
-3983.56%
Premium
3983.56%
Assessment
Overvalued
Graham's classic formula uses analyst-projected growth to estimate a fair P/E (8.5 + 2g). Our adjusted version replaces that projection with BIGG's realized 0.0% 3-year EPS CAGR, capped at 15% — demonstrated performance rather than forecasts, held to a rate companies have historically sustained. BIGG trades at a 3984% premium to its adjusted intrinsic value of $0.00, suggesting the market is pricing in future growth beyond what historical earnings support. 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
486.3%
25th–75th percentile 5th–95th percentile Median path Historical

Executive Compensation

C-suite compensation breakdown including salary, stock awards, options, and incentive pay. The CEO-to-employee pay ratio and Gini coefficient measure pay distribution fairness.

C-Suite Compensation

ExecutiveSalaryStockTotal
Wei Lin, Directors
cutive Officer and Chairman of the Board of Directors
$47,544 $— $47,544

CEO Pay Ratio

C-Suite Pay Equality (Gini)

CEO Compensation Mix

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 Trend Q1'13 Q2'13 Q3'13 Q4'13 Q1'14 Q2'14 Current
ROE 39.0% 25.6% 37.9% 73.1% 1.1% 0.4% 0.36%
ROA 0.8% 3.0% 7.8% 4.5% 3.2% 0.0% 0.02%
ROIC 52.6% 27.4% 40.6% 1.1% -5.5% -0.6% -0.55%
ROCE 48.9% 32.5% 46.2% 2.2% 3.4% -3.2% -3.23%
Gross Margin 9.3% 7.5% 7.2% 36.2% 15.9% 11.7% 11.67%
Operating Margin 1.1% 2.8% 3.6% -3.5% -0.3% -0.7% -0.74%
Net Margin 0.9% 2.8% 3.6% -11.9% -1.7% -0.6% -0.61%
EBITDA Margin 1.1% 3.5% 4.4% 8.4% 4.7% -0.5% -0.46%
FCF Margin 23.0% 2.7% 1.7% 2.0% -2.6% 4.0% 3.98%
OCF Margin 23.0% 2.7% 1.8% 2.0% -2.6% 4.7% 4.70%
ROIC Economic snapshot only -0.55%
Cash ROA snapshot only 11.25%
NOPAT Margin snapshot only 0.01%
Pretax Margin snapshot only 1.33%
R&D / Revenue snapshot only 0.00%
SGA / Revenue snapshot only 9.27%
SBC / Revenue snapshot only 0.00%
Valuation
Metric Trend Q1'13 Q2'13 Q3'13 Q4'13 Q1'14 Q2'14 Current
P/E Ratio 292.72 4.93 1.82 5.03 2.67 347.10 0.002
P/S Ratio 2.57 0.10 0.05 0.06 0.03 0.02 0.000
P/B Ratio 114.16 1.26 0.69 3.67 2.06 -2.06 0.001
P/FCF 11.17 3.80 2.91 3.23 -1.00 0.63 0.625
P/OCF 11.15 3.78 2.88 3.20 — 0.53 0.529
EV/EBITDA 226.88 3.89 1.37 1.51 0.26 0.57 0.571
EV/Revenue 2.57 0.10 0.05 0.06 0.01 0.02 0.024
EV/EBIT 171.85 3.83 1.39 1.54 0.27 0.61 0.614
EV/FCF 11.16 3.74 2.71 2.96 -0.44 0.60 0.601
Earnings Yield 0.3% 20.3% 55.0% 19.9% 37.5% 0.3% 0.29%
FCF Yield 9.0% 26.3% 34.3% 30.9% -1.0% 1.6% 1.60%
EV/OCF snapshot only 0.509
EV/Gross Profit snapshot only 0.182
Acquirers Multiple snapshot only 1.796
Shareholder Yield snapshot only 0.00%
Leverage & Solvency
Metric Trend Q1'13 Q2'13 Q3'13 Q4'13 Q1'14 Q2'14 Current
Current Ratio 1.00 1.11 1.24 1.05 1.02 0.94 0.944
Quick Ratio 0.87 0.95 0.99 1.03 0.94 0.83 0.834
Debt/Equity 0.00 0.00 0.00 0.00 0.00 -0.00 -0.000
Net Debt/Equity -0.04 -0.02 -0.05 -0.32 -1.14 — —
Debt/Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.000
Debt/EBITDA 0.00 0.00 0.00 0.00 0.00 0.00 0.000
Net Debt/EBITDA -0.09 -0.06 -0.10 -0.14 -0.32 -0.02 -0.023
Interest Coverage 1.75 3.90 6.17 3.04 2.04 1.45 1.450
Equity Multiplier 48.52 8.58 4.88 16.29 30.47 -34.66 -34.662
Cash Ratio snapshot only 0.002
Debt Service Coverage snapshot only 1.559
Defensive Interval snapshot only 1268.2 days
Efficiency & Turnover
Metric Trend Q1'13 Q2'13 Q3'13 Q4'13 Q1'14 Q2'14 Current
Asset Turnover 0.92 1.45 2.80 3.49 3.29 2.32 2.318
Inventory Turnover 6.70 9.23 13.26 263.65 31.43 15.57 15.569
Receivables Turnover 1.50 2.01 4.48 4.33 4.81 3.13 3.135
Payables Turnover 2.20 2.66 6.99 20.79 7.01 4.10 4.101
DSO 244 181 82 84 76 116 116.4 days
DIO 55 40 28 1 12 23 23.4 days
DPO 166 137 52 18 52 89 89.0 days
Cash Conversion Cycle 132 84 57 68 35 51 50.9 days
Fixed Asset Turnover snapshot only 109.283
Operating Cycle snapshot only 139.9 days
Cash Velocity snapshot only 1034.834
Capital Intensity snapshot only 0.418
Growth (YoY)
Metric Trend Q1'13 Q2'13 Q3'13 Q4'13 Q1'14 Q2'14 Current
Revenue — — — — 4.0% 55.4% 55.44%
Net Income — — — — 4.6% -99.5% -99.46%
EPS — — — — 4.3% -99.6% -99.56%
FCF — — — — -1.6% 1.3% 1.31%
EBITDA — — — — 19.1% 1.5% 1.53%
Op. Income — — — — 8.1% -4.3% -4.31%
OCF Growth snapshot only 1.71%
Asset Growth snapshot only -6.05%
Equity Growth snapshot only -1.23%
Shares Change snapshot only 23.79%
Growth Quality
Metric Trend Q1'13 Q2'13 Q3'13 Q4'13 Q1'14 Q2'14 Current
Revenue Stability — — — — — — —
Earnings Stability — — — — — — —
Margin Stability — — — — — — —
Rev. Growth Consistency 0.00 0.00 0.00 0.00 0.50 0.50 0.500
Earn. Growth Consistency 0.00 0.00 0.00 0.00 0.50 0.00 0.000
FCF Positive Streak 0 0 0 0 0 1 0
Earnings Persistence — — — — — — —
Earnings Smoothness — — — — 0.00 0.00 0.000
ROE Trend — — — — — — —
Gross Margin Trend — — — — — — —
FCF Margin Trend — — — — — — —
Sustainable Growth Rate 39.0% 25.6% 37.9% 73.1% 1.1% 0.4% 0.36%
Internal Growth Rate 0.8% 3.1% 8.4% 4.7% 3.3% 0.0% 0.02%
Cash Flow Quality
Metric Trend Q1'13 Q2'13 Q3'13 Q4'13 Q1'14 Q2'14 Current
OCF/Net Income 26.26 1.31 0.63 1.57 -2.64 655.97 655.972
FCF/OCF 1.00 0.99 0.99 0.99 1.01 0.85 0.846
FCF/Net Income snapshot only 555.026
OCF/EBITDA snapshot only 1.122
CapEx/Revenue 0.0% 0.0% 0.0% 0.0% 0.0% 0.7% 0.72%
Accruals Ratio -0.20 -0.01 0.03 -0.03 0.12 -0.11 -0.109
Sloan Accruals snapshot only -0.157
Cash Flow Adequacy snapshot only 6.498
Earnings Quality Score snapshot only 0.750
Dividends & Buybacks
Metric Trend Q1'13 Q2'13 Q3'13 Q4'13 Q1'14 Q2'14 Current
Dividend Yield 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
Payout Ratio 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% 0.00%
Total Payout Ratio 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% 0.00%
Net Buyback Yield 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.00%
Total Shareholder Return 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.00%
DuPont Factors
Metric Trend Q1'13 Q2'13 Q3'13 Q4'13 Q1'14 Q2'14 Current
Tax Burden (NI/EBT) 1.00 1.00 1.00 0.60 0.47 0.01 0.005
Interest Burden (EBT/EBIT) 0.59 0.79 0.82 0.56 0.48 0.34 0.342
EBIT Margin 0.01 0.03 0.03 0.04 0.04 0.04 0.039
Asset Turnover 0.92 1.45 2.80 3.49 3.29 2.32 2.318
Equity Multiplier 48.52 8.58 4.88 16.29 35.20 21.68 21.680
Per Share
Metric Trend Q1'13 Q2'13 Q3'13 Q4'13 Q1'14 Q2'14 Current
EPS (Diluted TTM) $0.01 $0.04 $0.10 $0.05 $0.03 $0.00 $0.00
Book Value/Share $0.02 $0.15 $0.25 $0.06 $0.04 $-0.03 $0.07
Tangible Book/Share $0.02 $0.15 $0.25 $0.06 $0.04 $-0.03 $-0.03
Revenue/Share $0.72 $1.87 $3.45 $3.56 $3.43 $2.34 $3.84
FCF/Share $0.17 $0.05 $0.06 $0.07 $-0.09 $0.09 $0.08
OCF/Share $0.17 $0.05 $0.06 $0.07 $-0.09 $0.11 $0.08
Cash/Share $0.00 $0.00 $0.01 $0.02 $0.05 $0.00 $0.02
EBITDA/Share $0.01 $0.05 $0.12 $0.14 $0.16 $0.10 $0.10
Debt/Share $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Net Debt/Share $-0.00 $-0.00 $-0.01 $-0.02 $-0.05 $-0.00 $-0.00
Academic Models
Metric Trend Q1'13 Q2'13 Q3'13 Q4'13 Q1'14 Q2'14 Current
Altman Z-Score — — — — — — 2.874
Altman Z-Prime snapshot only 0.794
Piotroski F-Score 4 4 3 4 5 5 5
Beneish M-Score — — — — -1.35 -2.86 -2.860
Ohlson O-Score snapshot only -3.011
Net-Net WC snapshot only $-0.06
Credit
Metric Trend Q1'13 Q2'13 Q3'13 Q4'13 Q1'14 Q2'14 Current
Credit Rating snapshot only B-
Credit Score 52.20 56.03 72.62 73.02 62.36 20.00 20.000
Credit Grade snapshot only 16
Credit Trend snapshot only -36.033
Implied Spread (bps) snapshot only 900.000
Industry Credit Rank snapshot only 44
Sector Credit Rank snapshot only 30

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For informational purposes only. Not investment advice. Data sourced from SEC filings. Privacy Terms