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.

★ ★ ★ ★ ★ — Grade D

Profitability

43

Balance Sheet

20

Earnings Quality

61

Growth

22

Value

—

Momentum

0

Safety

—

Cash Flow

8

Risk & Quality Signals

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

Altman-B Score

1.53

Grey Zone

Piotroski F-Score

3/9

✓ ✗ ✗ ✗ ✗ ✗ ✓ ✓ ✗

Beneish M-Score

-2.28

Unlikely Manipulator

Ohlson O-Score

-5.24

Bankruptcy prob: 0.5%

Low Risk

Credit Rating

BB

Score: 44.3/100

Trend: Deteriorating

Earnings Quality

25/100

OCF/NI: -1.38x

Accruals: 2.0%

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. ILPMY scores 1.53, 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. ILPMY scores 3/9, suggesting weak financial fundamentals — the company fails the majority of these accounting tests. 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. ILPMY's score of -2.28 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. ILPMY's implied 0.5% 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. ILPMY receives an estimated rating of BB (score: 44.3/100), 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). ILPMY's score of 25/100 is low — reported earnings may not be fully supported by cash flows.

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

15.98x

PEG

0.00x

P/S

1.69x

P/B

0.72x

P/FCF

—

P/OCF

—

EV/EBITDA

—

EV/Revenue

—

EV/EBIT

—

EV/FCF

—

Earnings Yield

—

FCF Yield

—

Shareholder Yield

—

Graham Number

$6.59

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 16.0x earnings, ILPMY trades at a reasonable valuation. Graham's intrinsic value formula yields $6.59 per share, suggesting a potential 97% 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

0.949

NI / EBT

×

Interest Burden

20.269

EBT / EBIT

×

EBIT Margin

0.008

EBIT / Rev

×

Asset Turnover

0.055

Rev / Assets

×

Equity Multiplier

12.669

Assets / Equity

=

ROE

10.8%

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. ILPMY's ROE of 10.8% is driven by financial leverage (equity multiplier: 12.67x). Note: high leverage means ROE is amplified by debt rather than operational performance. A tax burden ratio of 0.95 indicates minimal tax leakage — the company retains over 90% of pre-tax earnings.

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

$3.98

Price/Value

—

Margin of Safety

—

Premium

—

Graham's classic formula uses analyst-projected growth to estimate a fair P/E (8.5 + 2g). Our adjusted version replaces that projection with ILPMY's realized 0.0% 3-year EPS CAGR, capped at 15% — demonstrated performance rather than forecasts, held to a rate companies have historically sustained. ILPMY trades at a premium to its adjusted intrinsic value of $3.98, 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 16.0x.

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

$3.35

Median 1Y

$3.07

5th Pctile

$1.12

95th Pctile

$8.35

Ann. Volatility

61.9%

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

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	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
ROE	10.1%	11.1%	12.8%	15.2%	9.3%	8.9%	11.8%	10.8%	10.83%
ROA	0.9%	0.9%	1.1%	1.3%	0.8%	0.8%	0.9%	0.9%	0.85%
ROIC	0.4%	3.7%	6.4%	6.1%	14.5%	8.6%	8.4%	6.8%	6.77%
ROCE	1.2%	1.2%	1.4%	1.6%	-0.0%	-0.0%	0.1%	0.0%	0.04%
Gross Margin	0.0%	0.0%	70.0%	70.1%	1.0%	1.0%	78.4%	70.7%	70.72%
Operating Margin	2.4%	14.0%	23.7%	26.0%	16.0%	32.6%	23.0%	11.8%	11.75%
Net Margin	90.2%	6.4%	9.2%	12.7%	28.1%	4.7%	20.9%	8.7%	8.66%
EBITDA Margin	1.2%	14.8%	18.4%	23.0%	0.0%	0.0%	28.8%	13.8%	13.81%
FCF Margin	-63.0%	13.6%	17.1%	29.3%	14.0%	-20.1%	-20.7%	-22.7%	-22.70%
OCF Margin	-62.0%	15.7%	19.5%	31.4%	16.3%	-18.2%	-19.2%	-21.5%	-21.46%
ROIC Economic	snapshot only								6.70%
Cash ROA	snapshot only								-1.15%
Cash ROIC	snapshot only								-7.66%
CROIC	snapshot only								-8.10%
NOPAT Margin	snapshot only								18.96%
Pretax Margin	snapshot only								16.41%
R&D / Revenue	snapshot only								0.00%
SGA / Revenue	snapshot only								40.50%
SBC / Revenue	snapshot only								0.00%

Valuation

Metric	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
P/E Ratio	—	—	—	—	—	—	—	—	15.976
P/S Ratio	—	—	—	—	—	—	—	—	1.690
P/B Ratio	—	—	—	—	—	—	—	—	0.719
P/FCF	—	—	—	—	—	—	—	—	—
P/OCF	—	—	—	—	—	—	—	—	—
EV/EBITDA	—	—	—	—	—	—	—	—	—
EV/Revenue	—	—	—	—	—	—	—	—	—
EV/EBIT	—	—	—	—	—	—	—	—	—
EV/FCF	—	—	—	—	—	—	—	—	—
Earnings Yield	—	—	—	—	—	—	—	—	—
FCF Yield	—	—	—	—	—	—	—	—	—
PEG Ratio	snapshot only								0.001
Graham Number	snapshot only								$6.59

Leverage & Solvency

Metric	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Current Ratio	—	—	—	—	—	—	0.75	0.35	0.352
Quick Ratio	—	—	—	—	—	—	0.75	0.35	0.352
Debt/Equity	0.40	0.87	0.75	0.77	0.76	0.76	1.10	1.07	1.074
Net Debt/Equity	-0.36	-0.41	-0.06	0.73	-0.07	0.76	1.04	1.04	1.040
Debt/Assets	0.04	0.07	0.06	0.06	0.07	0.06	0.08	0.08	0.079
Debt/EBITDA	2.85	5.37	3.79	3.19	7.45	9.59	9.81	11.88	11.883
Net Debt/EBITDA	-2.60	-2.54	-0.30	3.04	-0.72	9.59	9.31	11.51	11.509
Interest Coverage	19.18	8.64	4.14	2.99	-0.02	-0.04	0.08	0.03	0.026
Equity Multiplier	10.81	11.81	11.47	11.84	11.43	11.87	13.63	13.57	13.571
Cash Ratio	snapshot only								0.352
Debt Service Coverage	snapshot only								0.405
Cash to Debt	snapshot only								0.031
FCF to Debt	snapshot only								-0.154
Defensive Interval	snapshot only								28.1 days

Efficiency & Turnover

Metric	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Asset Turnover	0.01	0.02	0.04	0.06	0.06	0.06	0.06	0.05	0.055
Inventory Turnover	—	—	5.84	—	—	—	3.66	—	—
Receivables Turnover	—	658.67	19.78	—	—	3284.76	57.65	—	—
Payables Turnover	—	—	—	—	—	—	—	—	—
DSO	0	1	18	0	0	0	6	0	0.0 days
DIO	0	0	63	0	0	0	100	0	0.0 days
DPO	0	0	0	0	0	0	0	0	—
Cash Conversion Cycle	0	1	81	0	0	0	106	0	—
Fixed Asset Turnover	snapshot only								8.955
Cash Velocity	snapshot only								21.563
Capital Intensity	snapshot only								18.640

Growth (YoY)

Metric	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Revenue	—	—	—	—	5.3%	1.5%	45.7%	0.7%	0.68%
Net Income	—	—	—	—	-5.2%	-17.6%	-11.3%	-31.8%	-31.82%
EPS	—	—	—	—	-94.7%	-17.6%	-11.2%	-31.7%	-31.74%
FCF	—	—	—	—	2.4%	-4.7%	-2.8%	-1.8%	-1.78%
EBITDA	—	—	—	—	-22.2%	-48.4%	-47.6%	-65.6%	-65.61%
Op. Income	—	—	—	—	52.4%	5.6%	1.3%	8.5%	8.51%
OCF Growth	snapshot only								-1.69%
Asset Growth	snapshot only								4.76%
Equity Growth	snapshot only								-8.57%
Debt Growth	snapshot only								28.03%
Shares Change	snapshot only								-0.11%
Dividend Growth	snapshot only								23.85%

Growth Quality

Metric	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Revenue Stability	—	—	—	—	—	—	—	—	—
Earnings Stability	—	—	—	—	—	—	—	—	—
Margin Stability	—	—	—	—	—	—	—	—	—
Rev. Growth Consistency	0.00	0.00	0.00	0.00	0.50	0.50	0.50	0.50	0.500
Earn. Growth Consistency	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.000
FCF Positive Streak	0	0	0	0	0	0	0	0	0
Earnings Persistence	—	—	—	—	—	—	—	—	—
Earnings Smoothness	—	—	—	—	0.95	0.81	0.88	0.62	0.622
ROE Trend	—	—	—	—	—	—	—	—	—
Gross Margin Trend	—	—	—	—	—	—	—	—	—
FCF Margin Trend	—	—	—	—	—	—	—	—	—
Sustainable Growth Rate	10.1%	11.1%	11.9%	13.5%	6.7%	5.5%	9.1%	8.6%	8.57%
Internal Growth Rate	0.9%	1.0%	1.1%	1.1%	0.6%	0.5%	0.7%	0.7%	0.68%

Cash Flow Quality

Metric	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
OCF/Net Income	-0.69	0.39	0.71	1.37	1.21	-1.36	-1.14	-1.38	-1.378
FCF/OCF	1.02	0.87	0.88	0.93	0.86	1.10	1.08	1.06	1.058
FCF/Net Income	snapshot only								-1.457
OCF/EBITDA	snapshot only								-1.729
CapEx/Revenue	1.0%	2.1%	2.3%	2.1%	2.3%	1.9%	1.5%	1.2%	1.23%
CapEx/Depreciation	snapshot only								0.547
Accruals Ratio	0.02	0.01	0.00	-0.00	-0.00	0.02	0.02	0.02	0.020
Sloan Accruals	snapshot only								-0.009
Cash Flow Adequacy	snapshot only								-4.788
Earnings Quality Score	snapshot only								0.250

Dividends & Buybacks

Metric	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Dividend Yield	—	—	—	—	—	—	—	—	0.62%
Dividend/Share	$0.00	$0.00	$0.04	$0.08	$0.01	$0.16	$0.12	$0.10	$0.02
Payout Ratio	0.0%	0.0%	7.1%	11.5%	28.2%	39.0%	23.2%	20.9%	20.85%
FCF Payout Ratio	—	0.0%	11.4%	9.0%	27.1%	—	—	—	—
Total Payout Ratio	0.0%	0.0%	7.1%	11.5%	29.1%	39.9%	23.9%	21.6%	21.64%
Div. Increase Streak	—	—	0	0	0	0	1	1	0
Chowder Number	—	—	—	—	—	—	—	—	—
Buyback Yield	—	—	—	—	—	—	—	—	—
Net Buyback Yield	—	—	—	—	—	—	—	—	—
Total Shareholder Return	—	—	—	—	—	—	—	—	—

DuPont Factors

Metric	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Tax Burden (NI/EBT)	0.85	0.86	0.85	0.84	0.95	0.94	0.95	0.95	0.949
Interest Burden (EBT/EBIT)	0.93	0.93	0.93	0.94	-43.44	-16.05	8.03	20.27	20.269
EBIT Margin	1.14	0.51	0.35	0.29	-0.00	-0.01	0.02	0.01	0.008
Asset Turnover	0.01	0.02	0.04	0.06	0.06	0.06	0.06	0.05	0.055
Equity Multiplier	10.81	11.81	11.47	11.84	11.13	11.84	12.51	12.67	12.669

Per Share

Metric	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
EPS (Diluted TTM)	$0.52	$0.49	$0.57	$0.69	$0.03	$0.40	$0.51	$0.47	$0.47
Book Value/Share	$5.14	$4.41	$4.43	$4.51	$0.31	$4.63	$4.10	$4.13	$4.13
Tangible Book/Share	$4.80	$4.10	$4.09	$4.14	$0.28	$4.21	$3.62	$3.62	$3.62
Revenue/Share	$0.58	$1.21	$2.07	$2.98	$0.21	$3.01	$3.01	$3.01	$1.76
FCF/Share	$-0.36	$0.16	$0.35	$0.87	$0.03	$-0.61	$-0.62	$-0.68	$0.62
OCF/Share	$-0.36	$0.19	$0.40	$0.94	$0.03	$-0.55	$-0.58	$-0.65	$0.64
Cash/Share	$3.89	$5.65	$3.56	$0.16	$0.26	$0.00	$0.23	$0.14	$0.14
EBITDA/Share	$0.71	$0.71	$0.87	$1.08	$0.03	$0.37	$0.46	$0.37	$0.37
Debt/Share	$2.03	$3.84	$3.31	$3.46	$0.23	$3.54	$4.50	$4.43	$4.43
Net Debt/Share	$-1.86	$-1.82	$-0.26	$3.29	$-0.02	$3.54	$4.27	$4.29	$4.29

Academic Models

Metric	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Altman-B Score	—	—	—	—	—	—	—	—	1.528
Piotroski F-Score	2	3	3	4	5	5	4	3	3
Beneish M-Score	—	—	—	—	-2.67	-3.96	-3.20	-2.28	-2.285
Ohlson O-Score	snapshot only								-5.237
ROIC (Greenblatt)	snapshot only								30.85%
Net-Net WC	snapshot only								$-51.76
EVA	snapshot only								$-148448782.18

Credit

Metric	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Credit Rating	snapshot only								BB
Credit Score	59.00	59.30	64.70	63.30	59.45	48.05	45.50	44.30	44.300
Credit Grade	snapshot only								12
Credit Trend	snapshot only								-19.000
Implied Spread (bps)	snapshot only								475.000

ILPMY OTC

Analyst Insights

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

ILPMY OTC

Analyst Insights

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

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