Also trades as: AMP.L (LSE) · $vol 0M

$0.03

-0.01 (-20.74%)

OTC · Utilities · Regulated Electric · Tech Score Sell · Power 34 · $21.0M mcap · 715M float · 0.0029% daily turnover · Short 92% of daily vol

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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.

B+

Oct 01, 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. SMAYF receives an overall rating of B+. Strongest factors: ROE (5/5), ROA (5/5), P/E (5/5). Areas of concern: DCF (1/5), D/E (1/5), P/B (1/5).

Rating Change History

Date	From	To
2026-09-29	None	ADDED
2026-09-27	EXISTED	None
2026-09-23	None	ADDED
2026-09-23	EXISTED	None
2026-09-19	None	ADDED
2026-09-19	EXISTED	None
2026-09-15	None	ADDED
2026-09-13	EXISTED	None
2026-09-09	None	ADDED
2026-09-06	EXISTED	None

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

Balance Sheet

Earnings Quality

Growth

Value

—

Momentum

Safety

—

Cash Flow

Risk & Quality Signals

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

Altman Z-Score

—

Piotroski F-Score

1/9

✗ ✗ ✗ ✓ ✗ ✗ ✗ ✗ ✗

Beneish M-Score

9.49

Possible Manipulator

Ohlson O-Score

-2.08

Bankruptcy prob: 11.1%

Moderate

Credit Rating

B+

Score: 30.0/100

Trend: Deteriorating

Earnings Quality

—

OCF/NI: 0.98x

Accruals: -0.1%

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. SMAYF scores 1/9, 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. SMAYF's score of 9.49 exceeds the −1.78 red flag threshold — this does not confirm manipulation but indicates the earnings profile resembles past manipulators statistically. 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. SMAYF's implied 11.1% bankruptcy probability is elevated and warrants attention to the balance sheet. 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. SMAYF receives an estimated rating of B+ (score: 30.0/100), with a deteriorating trend.

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

—

PEG

—

P/S

—

P/B

—

P/FCF

—

P/OCF

—

EV/EBITDA

—

EV/Revenue

—

EV/EBIT

—

EV/FCF

—

Earnings Yield

—

FCF Yield

—

Shareholder Yield

—

Graham Number

—

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

0.211

NI / EBT

Interest Burden

9.029

EBT / EBIT

EBIT Margin

-0.162

EBIT / Rev

Asset Turnover

0.159

Rev / Assets

Equity Multiplier

5.831

Assets / Equity

ROE

-28.7%

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. SMAYF's ROE of -28.7% is driven by financial leverage (equity multiplier: 5.83x). Note: high leverage means ROE is amplified by debt rather than operational performance. A tax burden ratio of 0.21 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

—

Price/Value

—

Margin of Safety

—

Premium

—

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 1253 days of historical volatility. Percentile bands show the range of statistically plausible outcomes — this is a statistical model, not a forecast.

Current Price

$0.03

Median 1Y

$0.00

5th Pctile

$0.00

95th Pctile

$0.00

Ann. Volatility

543.1%

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	Q4'20	Q2'21	Q4'21	Q2'22	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
ROE	-17.4%	-35.8%	-5.4%	-12.4%	-1.9%	-1.6%	53.2%	78.9%	38.4%	-43.8%	-29.3%	-28.7%	-28.66%
ROA	-8.3%	-15.9%	-92.0%	-1.0%	-63.5%	-51.6%	14.5%	17.4%	5.3%	-5.1%	-6.0%	-4.9%	-4.92%
ROIC	-8.2%	-15.3%	-43.0%	-58.1%	-42.7%	-21.1%	16.4%	24.0%	-5.7%	14.2%	-2.2%	-1.0%	-1.03%
ROCE	-7.8%	-14.7%	-1.1%	-1.3%	-1.3%	-95.5%	-2.5%	0.6%	-2.1%	-8.0%	-4.9%	-3.2%	-3.24%
Gross Margin	-2.9%	-1.9%	-4.4%	-7.0%	-1.1%	50.1%	99.8%	94.1%	-62.3%	-29.4%	1.1%	-88.1%	-88.13%
Operating Margin	-2.9%	-1.9%	-4.8%	-7.0%	-1.2%	50.1%	7.5%	-27.2%	-62.4%	-51.6%	38.3%	-89.9%	-89.85%
Net Margin	-3.1%	-2.1%	-24.6%	-6.2%	-67.9%	42.0%	7.1%	-44.8%	-6.2%	-1.3%	1.6%	-1.8%	-1.81%
EBITDA Margin	-1.4%	-69.4%	-24.4%	-2.1%	-60.7%	67.2%	-14.0%	-18.6%	-98.1%	-28.7%	44.6%	-66.0%	-66.02%
FCF Margin	-2.8%	-1.6%	-1.8%	-1.9%	-1.4%	-43.2%	3.8%	27.9%	38.6%	14.2%	14.0%	-30.3%	-30.33%
OCF Margin	-2.4%	-1.3%	-1.5%	-1.6%	-1.3%	-41.6%	10.6%	32.3%	43.0%	20.2%	14.0%	-30.3%	-30.33%
ROE 3Y Avg	snapshot only												-4.33%
ROA 3Y Avg	snapshot only												-31.58%
ROIC 3Y Avg	snapshot only												-15.20%
ROIC Economic	snapshot only												-1.00%
Cash ROA	snapshot only												-4.61%
Cash ROIC	snapshot only												-5.47%
CROIC	snapshot only												-5.47%
NOPAT Margin	snapshot only												-5.72%
Pretax Margin	snapshot only												-1.46%
R&D / Revenue	snapshot only												0.00%
SGA / Revenue	snapshot only												9.57%
SBC / Revenue	snapshot only												0.30%

Leverage & Solvency

Metric	Q4'20	Q2'21	Q4'21	Q2'22	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Current Ratio	0.70	0.51	0.42	0.35	0.31	0.46	0.85	0.64	1.12	1.56	0.66	0.58	0.576
Quick Ratio	0.64	0.45	0.42	0.35	0.31	0.46	0.37	0.64	0.74	1.05	0.66	0.58	0.576
Debt/Equity	0.66	0.75	3.32	7.55	11.03	5.12	1.28	1.49	2.72	3.83	10.80	18.90	18.902
Net Debt/Equity	0.58	0.70	3.06	6.97	10.34	4.91	1.18	1.29	2.45	3.41	10.07	18.31	18.311
Debt/Assets	0.32	0.33	0.56	0.64	0.70	0.64	0.44	0.47	0.52	0.43	0.76	0.82	0.825
Debt/EBITDA	-8.36	-5.27	-0.75	-0.79	-0.92	-1.05	15.16	14.15	17.80	-10.68	-125.72	-46832.91	-46832.907
Net Debt/EBITDA	-7.39	-4.90	-0.70	-0.73	-0.86	-1.01	14.04	12.27	16.04	-9.53	-117.14	-45370.17	-45370.175
Interest Coverage	-5.86	-5.53	-15.21	-12.10	-10.67	-7.96	-0.45	0.09	-0.23	-1.07	-0.36	-0.25	-0.254
Equity Multiplier	2.09	2.25	5.88	11.84	15.81	7.98	2.92	3.20	5.19	9.00	14.25	22.92	22.925
Cash Ratio	snapshot only												0.107
Debt Service Coverage	snapshot only												-0.000
Cash to Debt	snapshot only												0.031
FCF to Debt	snapshot only												-0.056
Defensive Interval	snapshot only												707.0 days

Efficiency & Turnover

Metric	Q4'20	Q2'21	Q4'21	Q2'22	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Asset Turnover	0.03	0.06	0.13	0.15	0.09	0.16	0.18	0.29	0.30	0.18	0.24	0.16	0.159
Inventory Turnover	19.44	36.73	—	—	99.73	79.58	4.73	—	2.20	1.73	1.94	—	—
Receivables Turnover	3.35	4.00	251.28	6.86	16.39	4.01	52.56	8.38	323.20	1.77	59.47	2.01	2.014
Payables Turnover	11.76	3.42	33.76	7.82	40.74	4.28	16.22	1.77	13.19	1.25	4.01	1.67	1.673
DSO	109	91	1	53	22	91	7	44	1	206	6	181	181.2 days
DIO	19	10	0	0	4	5	77	0	166	211	188	0	0.0 days
DPO	31	107	11	47	9	85	23	206	28	292	91	218	218.2 days
Cash Conversion Cycle	97	-6	-9	7	17	10	62	-162	139	124	103	-37	-37.0 days
Fixed Asset Turnover	snapshot only												0.220
Cash Velocity	snapshot only												5.898
Capital Intensity	snapshot only												6.584

Growth (YoY)

Metric	Q4'20	Q2'21	Q4'21	Q2'22	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Revenue	—	—	—	—	1.7%	96.3%	62.4%	1.3%	1.6%	18.2%	60.3%	-30.5%	-30.45%
Net Income	—	—	—	—	-4.8%	-1.5%	1.2%	1.2%	1.1%	89.8%	-1.5%	-1.4%	-1.35%
EPS	—	—	—	—	-2.8%	-80.2%	1.2%	1.2%	1.1%	89.8%	-1.5%	-1.4%	-1.35%
FCF	—	—	—	—	-33.9%	47.7%	1.0%	1.3%	1.7%	1.4%	4.9%	-1.8%	-1.76%
EBITDA	—	—	—	—	-9.7%	-4.4%	1.1%	1.1%	1.1%	87.9%	-1.2%	-1.0%	-1.00%
Op. Income	—	—	—	—	-1.6%	23.7%	1.5%	1.5%	1.7%	1.8%	-1.2%	-1.1%	-1.07%
OCF Growth	snapshot only												-1.65%
Asset Growth	snapshot only												10.36%
Equity Growth	snapshot only												-84.60%
Debt Growth	snapshot only												94.99%
Shares Change	snapshot only												0.28%

Growth Quality

Metric	Q4'20	Q2'21	Q4'21	Q2'22	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Revenue Stability	—	—	—	—	—	—	—	—	0.94	0.93	0.98	0.21	0.211
Earnings Stability	—	—	—	—	—	—	—	—	0.05	0.10	0.53	0.54	0.540
Margin Stability	—	—	—	—	—	—	—	—	0.00	0.00	0.00	0.00	0.000
Rev. Growth Consistency	0.00	0.00	0.00	0.00	0.50	0.50	0.50	0.50	1.00	1.00	1.00	0.00	0.000
Earn. Growth Consistency	0.00	0.00	0.00	0.00	0.00	0.00	0.50	0.50	0.50	0.50	0.00	0.00	0.000
FCF Positive Streak	0	0	0	0	0	0	0	0	0	0	1	0	0
Earnings Persistence	—	—	—	—	—	—	—	—	0.20	0.50	0.20	0.20	0.200
Earnings Smoothness	—	—	—	—	—	—	—	—	—	—	—	—	—
ROE Trend	—	—	—	—	—	—	—	—	7.54	2.69	1.68	4.89	4.888
Gross Margin Trend	—	—	—	—	—	—	—	—	3.47	2.10	2.14	1.68	1.682
FCF Margin Trend	—	—	—	—	—	—	—	—	2.48	1.17	1.02	0.50	0.496
Sustainable Growth Rate	—	—	—	—	—	—	53.2%	78.9%	38.4%	—	—	—	—
Internal Growth Rate	—	—	—	—	—	—	17.0%	21.0%	5.6%	—	—	—	—

Cash Flow Quality

Metric	Q4'20	Q2'21	Q4'21	Q2'22	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
OCF/Net Income	0.79	0.52	0.23	0.24	0.19	0.13	0.13	0.53	2.42	-0.72	-0.55	0.98	0.983
FCF/OCF	1.14	1.22	1.17	1.14	1.11	1.04	0.35	0.86	0.90	0.70	1.00	1.00	1.000
FCF/Net Income	snapshot only												0.983
CapEx/Revenue	35.2%	29.4%	26.0%	23.5%	13.7%	1.5%	6.9%	4.4%	4.4%	6.0%	0.0%	0.0%	0.00%
CapEx/Depreciation	snapshot only												0.000
Accruals Ratio	-0.02	-0.08	-0.71	-0.79	-0.52	-0.45	0.13	0.08	-0.08	-0.09	-0.09	-0.00	-0.001
Sloan Accruals	snapshot only												-0.076

Dividends & Buybacks

Metric	Q4'20	Q2'21	Q4'21	Q2'22	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Dividend Yield	—	—	—	—	—	—	—	—	—	—	—	—	—
Dividend/Share	$0.00	$0.00	$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%	—	—	—	—
FCF Payout Ratio	—	—	—	—	—	—	0.0%	0.0%	0.0%	0.0%	0.0%	—	—
Total Payout Ratio	—	—	—	—	—	—	0.0%	0.0%	0.0%	—	—	—	—
Div. Increase Streak	—	—	—	—	—	—	—	—	—	—	—	—	—
Chowder Number	—	—	—	—	—	—	—	—	—	—	—	—	—
Buyback Yield	—	—	—	—	—	—	—	—	—	—	—	—	—
Net Buyback Yield	—	—	—	—	—	—	—	—	—	—	—	—	—
Total Shareholder Return	—	—	—	—	—	—	—	—	—	—	—	—	—

DuPont Factors

Metric	Q4'20	Q2'21	Q4'21	Q2'22	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Tax Burden (NI/EBT)	1.00	1.01	0.93	0.93	0.91	0.88	1.34	1.26	0.52	9.01	0.25	0.21	0.211
Interest Burden (EBT/EBIT)	1.17	1.18	1.07	1.08	1.09	1.12	-4.30	22.16	-5.40	0.06	6.78	9.03	9.029
EBIT Margin	-2.63	-2.14	-6.93	-6.77	-6.84	-3.34	-0.14	0.02	-0.06	-0.49	-0.15	-0.16	-0.162
Asset Turnover	0.03	0.06	0.13	0.15	0.09	0.16	0.18	0.29	0.30	0.18	0.24	0.16	0.159
Equity Multiplier	2.09	2.25	5.88	11.84	2.99	3.04	3.66	4.54	7.26	8.62	4.87	5.83	5.831

Per Share

Metric	Q4'20	Q2'21	Q4'21	Q2'22	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
EPS (Diluted TTM)	$-0.03	$-0.05	$-0.14	$-0.12	$-0.11	$-0.08	$0.02	$0.03	$0.01	$-0.01	$-0.01	$-0.01	$-0.01
Book Value/Share	$0.16	$0.13	$0.03	$0.01	$0.01	$0.01	$0.06	$0.05	$0.03	$0.02	$0.01	$0.01	$0.01
Tangible Book/Share	$0.13	$0.10	$0.02	$0.00	$0.01	$0.01	$0.06	$0.05	$0.03	$0.02	$0.01	$0.01	$0.01
Revenue/Share	$0.01	$0.02	$0.02	$0.02	$0.02	$0.03	$0.03	$0.04	$0.04	$0.03	$0.04	$0.03	$0.03
FCF/Share	$-0.03	$-0.03	$-0.04	$-0.03	$-0.02	$-0.01	$0.00	$0.01	$0.02	$0.00	$0.01	$-0.01	$-0.01
OCF/Share	$-0.02	$-0.02	$-0.03	$-0.03	$-0.02	$-0.01	$0.00	$0.01	$0.02	$0.01	$0.01	$-0.01	$-0.01
Cash/Share	$0.01	$0.01	$0.01	$0.01	$0.01	$0.00	$0.01	$0.01	$0.01	$0.01	$0.01	$0.00	$0.00
EBITDA/Share	$-0.01	$-0.02	$-0.12	$-0.09	$-0.09	$-0.07	$0.01	$0.01	$0.00	$-0.01	$-0.00	$-0.00	$-0.00
Debt/Share	$0.11	$0.10	$0.09	$0.07	$0.08	$0.08	$0.08	$0.08	$0.08	$0.09	$0.14	$0.16	$0.16
Net Debt/Share	$0.10	$0.09	$0.08	$0.07	$0.08	$0.07	$0.07	$0.07	$0.08	$0.08	$0.13	$0.15	$0.15

Academic Models

Metric	Q4'20	Q2'21	Q4'21	Q2'22	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Altman Z-Score	—	—	—	—	—	—	—	—	—	—	—	—	—
Piotroski F-Score	2	2	2	2	3	3	7	8	9	6	4	1	1
Beneish M-Score	—	—	—	—	-6.09	-6.90	0.59	3.08	14.72	11.06	0.27	9.49	9.485
Ohlson O-Score	snapshot only												-2.077
ROIC (Greenblatt)	snapshot only												-4.18%
Net-Net WC	snapshot only												$-0.16
EVA	snapshot only												$-12767254.78

Credit

Metric	Q4'20	Q2'21	Q4'21	Q2'22	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Credit Rating	snapshot only												B+
Credit Score	36.50	35.30	29.80	28.80	28.80	28.80	27.65	33.00	30.70	40.30	31.50	30.00	30.000
Credit Grade	snapshot only												14
Credit Trend	snapshot only												-3.000
Implied Spread (bps)	snapshot only												650.000

SMAYF OTC

Financial Rating

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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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