$25.68

+0.16 (+0.63%)

Weekly Expected Move ±2.8%

$24 $24 $25 $26 $27

NYSE · Financial Services · Banks - Regional · Alpha Radar Buy · Power 62 · $309.1M mcap · 9M float · 1.08% daily turnover · Short 37% of daily vol

Edge Score

Quantitative competitive moat analysis scoring five pillars of durable advantage — cost leadership, brand intangibles, switching costs, network effects, and efficient scale — using industry percentile rankings on a 0–100 scale.

WEAK EDGE

46.4 / 100

NoneWeakNarrowWide

Primary source: Switching Costs · ROIC: -28.7%

Cost Advantage

Intangibles

Switching Cost

Network Effect

Scale

The Edge Score quantifies a company's competitive moat using five pillars: Cost Advantage (20%, operating margin and SG&A efficiency vs industry peers), Intangible Assets (25%, gross margin premium, R&D intensity, brand pricing power), Switching Costs (25%, revenue stability, earnings consistency, customer retention proxied by operating leverage), Network Effects (15%, revenue growth with expanding margins, market share dominance), and Efficient Scale (15%, market concentration, ROIC sustainability). Each pillar is scored 0–100 using industry percentile rankings, then weighted into a composite. Wide ≥ 70, Narrow ≥ 55, Weak ≥ 40, None < 40. COSO shows a Weak competitive edge (46.4/100) — limited structural advantages that may face competitive pressure. The primary source of advantage is Switching Costs. Negative ROIC of -28.7% indicates the company is currently destroying value, though this may reflect a growth investment phase.

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

$30

Low

$30

Avg Target

$30

High

Based on 1 analyst since Apr 20, 2026 earnings

Analyst Recommendations

Strong Buy: 0Buy: 1Hold: 0Sell: 0Strong Sell: 0

Rating Summary

ConsensusBuy

Avg Target$30.00

Analysts1

Consensus Change History

Date	Field	From	To
2026-02-06	_new_coverage	None	ADDED

Price Target Change History

Date	Firm	Analyst	Old	New	Change	Upside @ Call	Stock@Call
2026-04-28	Piper Sandler	—	$29	$30	+1	+17.2%	$25.59
2026-02-05	Piper Sandler	Stephen Scouten	Initiated	$29	—	+14.7%	$25.29

Financial Rating

Composite financial health rating (A+ to F) based on discounted cash flow valuation, return on equity, return on assets, debt-to-equity leverage, and relative P/E and P/B multiples.

May 22, 2026

DCF

ROE

ROA

D/E

P/E

P/B

The Financial Rating evaluates six fundamental factors — discounted cash flow (DCF) valuation, return on equity (ROE), return on assets (ROA), debt-to-equity leverage (D/E), and relative price-to-earnings (P/E) and price-to-book (P/B) multiples — each scored 1–5. COSO receives an overall rating of B. Strongest factors: DCF (5/5), ROA (4/5). Areas of concern: D/E (1/5), P/E (2/5), P/B (2/5).

Rating Change History

Date	From	To
2026-05-06	B+	B
2026-04-21	A-	B+
2026-04-16	A	A-
2026-04-01	A-	A
2026-03-04	B+	A-
2026-03-02	A-	B+
2026-02-20	B+	A-
2026-02-02	A-	B+
2026-01-26	B+	A-
2026-01-22	A-	B+

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.

★ ★ ★ ★ ★ 53 Grade A

Profitability

Balance Sheet

Earnings Quality

Growth

—

Value

Momentum

—

Safety

Cash Flow

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. COSO scores highest in Earnings Quality (98/100) and lowest in Balance Sheet (54/100). An overall grade of A places COSO 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-B Score

2.67

Grey Zone

Piotroski F-Score

4/9

✓ ✓ ✗ ✓ ✗ ✗ ✓ ✗ ✗

Beneish M-Score

—

Ohlson O-Score

-4.55

Bankruptcy prob: 1.0%

Low Risk

Credit Rating

AA-

Score: 80.2/100

Earnings Quality

100/100

OCF/NI: 1.67x

Accruals: -0.8%

The Altman-B Score replaces the traditional Z-Score for banks and financial institutions. It weights equity-to-assets, return on assets, retained earnings, market value coverage, and cash reserves — metrics that better capture bank solvency than manufacturing-oriented ratios. COSO scores 2.67, placing it in the Grey Zone (safe > 3.0, distress < 1.5). 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. COSO scores 4/9, indicating moderate financial health — some areas of strength offset by weaknesses in others. 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. COSO's implied 1.0% 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. COSO receives an estimated rating of AA- (score: 80.2/100). 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). COSO's score of 100/100 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

12.21x

PEG

-3.21x

P/S

2.23x

P/B

1.22x

P/FCF

7.19x

P/OCF

7.00x

EV/EBITDA

-1.37x

EV/Revenue

-0.32x

EV/EBIT

-1.37x

EV/FCF

-1.06x

Earnings Yield

8.55%

FCF Yield

13.90%

Shareholder Yield

0.20%

Graham Number

$31.42

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 12.2x earnings, COSO trades at a reasonable valuation. An earnings yield of 8.6% exceeds typical risk-free rates, suggesting equities are being compensated for risk. Graham's intrinsic value formula yields $31.42 per share, suggesting a potential 22% 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

0.797

NI / EBT

Interest Burden

1.000

EBT / EBIT

EBIT Margin

0.237

EBIT / Rev

Asset Turnover

0.060

Rev / Assets

Equity Multiplier

8.888

Assets / Equity

ROE

10.1%

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. COSO's ROE of 10.1% is driven by financial leverage (equity multiplier: 8.89x). Note: high leverage means ROE is amplified by debt rather than operational performance.

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.

Adj. Growth Rate

0.00%

Fair P/E

8.50x

Intrinsic Value

$17.88

Price/Value

1.38x

Margin of Safety

-37.52%

Premium

37.52%

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 COSO's realized 0.0% 3-year EPS CAGR — what the company actually delivered, not what analysts hope for. COSO trades at a 38% premium to its adjusted intrinsic value of $17.88, 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 12.2x.

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 263 days of historical volatility. Percentile bands show the range of statistically plausible outcomes — this is a statistical model, not a forecast.

Current Price

$25.65

Median 1Y

$30.11

5th Pctile

$18.90

95th Pctile

$48.07

Ann. Volatility

27.3%

Analyst Target

$30.00

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

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

Executive	Salary	Stock	Total
& resident & Chief Executive Officer	$617,333	$357,000	$1,390,222
Financial & Operating er & Chief Operating Officer	$380,936	$157,500	$806,126
& Accounting ce President & Chief Accounting Officer	$241,397	$42,000	$412,369

CEO Pay Ratio

8:1

CEO-to-Employee Pay Ratio

CEO Total Comp: $1,390,222

Avg Employee Cost (SGA/emp): $176,737

Employees: 179

C-Suite Pay Equality (Gini)

CEO Compensation Mix

Workforce & Productivity

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

Employees

179

Revenue / Employee

$758,570

Rev: $135,784,000

Profit / Employee

$139,061

NI: $24,892,000

SGA / Employee

$176,737

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	Q2'25	Q3'25	Q4'25	Q1'26	Current
ROE	3.1%	6.5%	7.6%	10.1%	10.08%
ROA	0.3%	0.6%	0.9%	1.1%	1.13%
ROIC	4.2%	8.9%	-21.7%	-28.7%	-28.67%
ROCE	0.8%	1.8%	1.4%	1.8%	1.84%
Gross Margin	56.9%	59.0%	59.5%	61.8%	61.76%
Operating Margin	20.9%	25.1%	24.7%	24.0%	23.99%
Net Margin	17.8%	19.3%	20.2%	18.3%	18.33%
EBITDA Margin	20.9%	25.1%	24.7%	24.0%	23.99%
FCF Margin	-48.6%	-32.4%	60.8%	30.7%	30.72%
OCF Margin	-46.6%	-30.8%	61.9%	31.6%	31.59%
ROIC Economic	snapshot only				9.13%
Cash ROA	snapshot only				1.90%
NOPAT Margin	snapshot only				18.91%
Pretax Margin	snapshot only				23.72%
R&D / Revenue	snapshot only				0.00%
SGA / Revenue	snapshot only				23.34%
SBC / Revenue	snapshot only				0.91%

Valuation

Metric	Q2'25	Q3'25	Q4'25	Q1'26	Current
P/E Ratio	37.88	19.26	14.52	11.69	12.207
P/S Ratio	6.73	3.57	2.77	2.21	2.233
P/B Ratio	1.16	1.25	1.11	1.18	1.215
P/FCF	-13.83	-11.00	4.56	7.19	7.195
P/OCF	—	—	4.48	7.00	6.996
EV/EBITDA	24.57	12.11	-2.56	-1.37	-1.367
EV/Revenue	5.14	2.79	-0.60	-0.32	-0.324
EV/EBIT	24.57	12.11	-2.56	-1.37	-1.367
EV/FCF	-10.57	-8.61	-0.99	-1.06	-1.055
Earnings Yield	2.6%	5.2%	6.9%	8.6%	8.55%
FCF Yield	-7.2%	-9.1%	21.9%	13.9%	13.90%
Price/Tangible Book	snapshot only				1.208
EV/OCF	snapshot only				-1.026
EV/Gross Profit	snapshot only				-0.547
Acquirers Multiple	snapshot only				-1.367
Shareholder Yield	snapshot only				0.20%
Graham Number	snapshot only				$31.42

Leverage & Solvency

Metric	Q2'25	Q3'25	Q4'25	Q1'26	Current
Current Ratio	0.05	0.05	0.15	0.15	0.151
Quick Ratio	0.05	0.05	0.15	0.15	0.151
Debt/Equity	0.08	0.08	0.12	0.12	0.116
Net Debt/Equity	-0.27	-0.27	-1.35	-1.35	-1.352
Debt/Assets	0.01	0.01	0.01	0.01	0.013
Debt/EBITDA	2.10	0.93	1.22	0.91	0.914
Net Debt/EBITDA	-7.57	-3.37	-14.29	-10.69	-10.686
Interest Coverage	0.51	0.58	0.61	0.61	0.615
Equity Multiplier	10.75	10.75	8.89	8.89	8.888
Cash Ratio	snapshot only				0.723
Debt Service Coverage	snapshot only				0.615
Cash to Debt	snapshot only				12.693
FCF to Debt	snapshot only				1.417
Defensive Interval	snapshot only				2821.9 days

Efficiency & Turnover

Metric	Q2'25	Q3'25	Q4'25	Q1'26	Current
Asset Turnover	0.02	0.03	0.05	0.06	0.060
Inventory Turnover	—	—	—	—	—
Receivables Turnover	—	—	—	—	—
Payables Turnover	—	—	—	—	—
DSO	0	0	0	0	0.0 days
DIO	0	0	0	0	0.0 days
DPO	0	0	0	0	—
Cash Conversion Cycle	0	0	0	0	—
Fixed Asset Turnover	snapshot only				7.638
Cash Velocity	snapshot only				0.363
Capital Intensity	snapshot only				16.664

Growth Quality

Metric	Q2'25	Q3'25	Q4'25	Q1'26	Current
Revenue Stability	—	—	—	—	—
Earnings Stability	—	—	—	—	—
Margin Stability	—	—	—	—	—
Rev. Growth Consistency	0.00	0.00	0.00	0.00	0.000
Earn. Growth Consistency	0.00	0.00	0.00	0.00	0.000
FCF Positive Streak	0	0	0	0	0
Earnings Persistence	—	—	—	—	—
Earnings Smoothness	—	—	—	—	—
ROE Trend	—	—	—	—	—
Gross Margin Trend	—	—	—	—	—
FCF Margin Trend	—	—	—	—	—
Sustainable Growth Rate	3.1%	6.5%	7.6%	9.9%	9.85%
Internal Growth Rate	0.3%	0.6%	0.9%	1.1%	1.12%

Cash Flow Quality

Metric	Q2'25	Q3'25	Q4'25	Q1'26	Current
OCF/Net Income	-2.62	-1.66	3.24	1.67	1.671
FCF/OCF	1.04	1.05	0.98	0.97	0.972
FCF/Net Income	snapshot only				1.625
OCF/EBITDA	snapshot only				1.332
CapEx/Revenue	2.1%	1.6%	1.4%	1.0%	1.04%
Accruals Ratio	0.01	0.02	-0.02	-0.01	-0.008
Sloan Accruals	snapshot only				-0.359
Cash Flow Adequacy	snapshot only				21.488
Earnings Quality Score	snapshot only				1.000

Dividends & Buybacks

Metric	Q2'25	Q3'25	Q4'25	Q1'26	Current
Dividend Yield	0.0%	0.0%	0.0%	0.2%	0.39%
Dividend/Share	$0.00	$0.00	$0.00	$0.05	$0.10
Payout Ratio	0.0%	0.0%	0.0%	2.3%	2.29%
FCF Payout Ratio	—	—	0.0%	1.4%	1.41%
Total Payout Ratio	0.0%	0.0%	0.0%	2.3%	2.29%
Div. Increase Streak	—	—	—	0	0
Chowder Number	—	—	—	—	—
Buyback Yield	0.0%	0.0%	0.0%	0.0%	0.00%
Net Buyback Yield	0.0%	-13.0%	0.0%	0.0%	0.00%
Total Shareholder Return	0.0%	-13.0%	0.0%	0.2%	0.20%

DuPont Factors

Metric	Q2'25	Q3'25	Q4'25	Q1'26	Current
Tax Burden (NI/EBT)	0.85	0.80	0.81	0.80	0.797
Interest Burden (EBT/EBIT)	1.00	1.00	1.00	1.00	1.000
EBIT Margin	0.21	0.23	0.24	0.24	0.237
Asset Turnover	0.02	0.03	0.05	0.06	0.060
Equity Multiplier	10.75	10.75	8.89	8.89	8.888

Per Share

Metric	Q2'25	Q3'25	Q4'25	Q1'26	Current
EPS (Diluted TTM)	$0.56	$1.13	$1.60	$2.10	$2.10
Book Value/Share	$18.40	$17.40	$20.95	$20.86	$21.13
Tangible Book/Share	$17.80	$16.83	$20.45	$20.36	$20.36
Revenue/Share	$3.17	$6.11	$8.39	$11.13	$11.13
FCF/Share	$-1.54	$-1.98	$5.10	$3.42	$3.42
OCF/Share	$-1.47	$-1.88	$5.19	$3.51	$3.51
Cash/Share	$6.40	$6.06	$30.74	$30.61	$33.56
EBITDA/Share	$0.66	$1.41	$1.98	$2.64	$2.64
Debt/Share	$1.39	$1.31	$2.42	$2.41	$2.41
Net Debt/Share	$-5.02	$-4.75	$-28.32	$-28.20	$-28.20

Academic Models

Metric	Q2'25	Q3'25	Q4'25	Q1'26	Current
Altman-B Score	—	—	—	—	2.672
Altman Z-Prime	snapshot only				-0.924
Piotroski F-Score	2	2	4	4	4
Beneish M-Score	—	—	—	—	—
Ohlson O-Score	snapshot only				-4.553
Net-Net WC	snapshot only				$-158.13

Credit

Metric	Q2'25	Q3'25	Q4'25	Q1'26	Current
Credit Rating	snapshot only				AA-
Credit Score	28.97	33.45	73.64	80.20	80.201
Credit Grade	snapshot only				4
Implied Spread (bps)	snapshot only				100.000
Industry Credit Rank	snapshot only				81
Sector Credit Rank	snapshot only				72

COSO NYSE

Edge Score

Analyst Insights

Financial Rating

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

Executive Compensation

C-Suite Compensation

CEO Pay Ratio

C-Suite Pay Equality (Gini)

CEO Compensation Mix

Workforce & Productivity

Scaling Efficiency

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