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 C

Profitability

24

Balance Sheet

51

Earnings Quality

75

Growth

27

Value

—

Momentum

58

Safety

—

Cash Flow

25

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

5/9

✓ ✓ ✗ ✓ ✓ ✗ ✓ ✗ ✗

Beneish M-Score

-2.18

Unlikely Manipulator

Ohlson O-Score

-5.17

Bankruptcy prob: 0.6%

Low Risk

Credit Rating

BBB-

Score: 53.5/100

Trend: Deteriorating

Earnings Quality

100/100

OCF/NI: 2.10x

Accruals: -2.6%

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. SRAIF 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. SRAIF's score of -2.18 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. SRAIF's implied 0.6% 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. SRAIF receives an estimated rating of BBB- (score: 53.5/100), 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). SRAIF'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

29.22x

PEG

0.12x

P/S

0.72x

P/B

3.87x

P/FCF

—

P/OCF

—

EV/EBITDA

—

EV/Revenue

—

EV/EBIT

—

EV/FCF

—

Earnings Yield

—

FCF Yield

—

Shareholder Yield

—

Graham Number

$15.57

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 29.2x earnings, SRAIF commands a growth premium. Graham's intrinsic value formula yields $15.57 per share, 83% below 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

0.506

NI / EBT

×

Interest Burden

0.846

EBT / EBIT

×

EBIT Margin

0.042

EBIT / Rev

×

Asset Turnover

1.332

Rev / Assets

×

Equity Multiplier

7.465

Assets / Equity

=

ROE

17.9%

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. SRAIF's ROE of 17.9% is driven by financial leverage (equity multiplier: 7.46x). Note: high leverage means ROE is amplified by debt rather than operational performance. A tax burden ratio of 0.51 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

$11.62

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 SRAIF's realized 0.0% 3-year EPS CAGR, capped at 15% — demonstrated performance rather than forecasts, held to a rate companies have historically sustained. SRAIF trades at a premium to its adjusted intrinsic value of $11.62, 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 29.2x.

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 1223 days of historical volatility. Percentile bands show the range of statistically plausible outcomes — this is a statistical model, not a forecast.

Current Price

$28.47

Median 1Y

$24.65

5th Pctile

$12.97

95th Pctile

$47.43

Ann. Volatility

37.4%

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	Q4'21	Q2'22	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
ROE	12.3%	15.6%	23.4%	29.0%	23.7%	30.6%	21.5%	21.5%	15.8%	17.9%	17.89%
ROA	2.3%	2.5%	4.1%	4.5%	4.1%	4.6%	3.2%	3.0%	2.3%	2.4%	2.40%
ROIC	12.1%	15.0%	30.4%	43.9%	83.6%	37.5%	58.5%	18.5%	15.1%	15.5%	15.55%
ROCE	10.6%	17.3%	25.4%	29.8%	26.6%	22.2%	16.2%	16.0%	17.6%	21.4%	21.39%
Gross Margin	11.7%	9.8%	10.6%	12.1%	10.7%	11.9%	11.1%	11.6%	11.3%	11.4%	11.45%
Operating Margin	7.8%	3.1%	5.9%	3.7%	5.9%	2.4%	3.7%	2.6%	5.6%	4.2%	4.21%
Net Margin	4.9%	0.1%	3.1%	2.0%	4.3%	1.9%	0.7%	1.2%	3.1%	1.7%	1.75%
EBITDA Margin	10.2%	8.0%	8.4%	7.6%	6.9%	7.2%	4.6%	6.8%	8.2%	7.5%	7.51%
FCF Margin	18.6%	10.8%	11.2%	12.3%	19.8%	14.8%	19.3%	5.4%	-6.4%	-1.2%	-1.24%
OCF Margin	22.2%	15.2%	15.7%	17.6%	18.3%	13.1%	17.4%	3.1%	-0.9%	3.8%	3.78%
ROE 3Y Avg	snapshot only										20.88%
ROA 3Y Avg	snapshot only										2.96%
ROIC 3Y Avg	snapshot only										10.92%
ROIC Economic	snapshot only										11.86%
Cash ROA	snapshot only										4.68%
Cash ROIC	snapshot only										23.76%
CROIC	snapshot only										-7.77%
NOPAT Margin	snapshot only										2.48%
Pretax Margin	snapshot only										3.56%
R&D / Revenue	snapshot only										1.15%
SGA / Revenue	snapshot only										6.15%
SBC / Revenue	snapshot only										0.04%

Valuation

Metric	Q4'21	Q2'22	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
P/E Ratio	—	—	—	—	—	—	—	—	—	—	29.219
P/S Ratio	—	—	—	—	—	—	—	—	—	—	0.723
P/B Ratio	—	—	—	—	—	—	—	—	—	—	3.870
P/FCF	—	—	—	—	—	—	—	—	—	—	—
P/OCF	—	—	—	—	—	—	—	—	—	—	—
EV/EBITDA	—	—	—	—	—	—	—	—	—	—	—
EV/Revenue	—	—	—	—	—	—	—	—	—	—	—
EV/EBIT	—	—	—	—	—	—	—	—	—	—	—
EV/FCF	—	—	—	—	—	—	—	—	—	—	—
Earnings Yield	—	—	—	—	—	—	—	—	—	—	—
FCF Yield	—	—	—	—	—	—	—	—	—	—	—
PEG Ratio	snapshot only										0.122
Graham Number	snapshot only										$15.57

Leverage & Solvency

Metric	Q4'21	Q2'22	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Current Ratio	1.15	1.06	1.07	1.02	1.02	1.03	1.05	1.03	0.96	0.94	0.944
Quick Ratio	0.79	0.67	0.72	0.64	0.64	0.56	0.64	0.51	0.49	0.46	0.463
Debt/Equity	1.71	1.97	1.38	1.34	0.87	1.24	1.21	1.28	1.16	1.20	1.204
Net Debt/Equity	0.40	0.70	0.30	0.08	-0.50	0.15	-0.50	0.56	0.34	0.53	0.535
Debt/Assets	0.33	0.31	0.24	0.21	0.14	0.17	0.15	0.17	0.16	0.15	0.154
Debt/EBITDA	6.61	4.00	1.98	1.51	1.21	1.69	2.02	2.11	2.02	1.82	1.825
Net Debt/EBITDA	1.55	1.43	0.43	0.09	-0.70	0.20	-0.83	0.93	0.59	0.81	0.811
Interest Coverage	3.55	2.24	2.22	2.31	2.88	4.63	22.18	—	13.83	6.39	6.386
Equity Multiplier	5.25	6.29	5.69	6.47	6.34	7.11	7.92	7.70	7.33	7.80	7.799
Cash Ratio	snapshot only										0.113
Debt Service Coverage	snapshot only										10.399
Cash to Debt	snapshot only										0.556
FCF to Debt	snapshot only										-0.099
Defensive Interval	snapshot only										1375.0 days

Efficiency & Turnover

Metric	Q4'21	Q2'22	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Asset Turnover	0.48	0.84	1.36	1.58	1.53	1.49	1.34	1.37	1.26	1.33	1.332
Inventory Turnover	1.83	2.80	5.14	5.40	5.44	4.45	4.52	3.86	3.60	3.43	3.429
Receivables Turnover	2.20	11.80	5.45	17.68	7.22	22.84	9.09	8.70	9.49	19.58	19.580
Payables Turnover	9.09	16.22	22.18	29.35	35.07	28.34	25.90	26.38	26.50	27.23	27.231
DSO	166	31	67	21	51	16	40	42	38	19	18.6 days
DIO	199	130	71	68	67	82	81	95	101	106	106.4 days
DPO	40	23	16	12	10	13	14	14	14	13	13.4 days
Cash Conversion Cycle	325	139	122	76	107	85	107	123	126	112	111.7 days
Fixed Asset Turnover	snapshot only										6.250
Operating Cycle	snapshot only										125.1 days
Cash Velocity	snapshot only										14.410
Capital Intensity	snapshot only										0.809

Growth (YoY)

Metric	Q4'21	Q2'22	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Revenue	—	—	—	—	2.3%	94.7%	15.0%	-3.8%	-5.7%	5.8%	5.81%
Net Income	—	—	—	—	83.3%	1.0%	-9.8%	-25.2%	-35.9%	-37.8%	-37.80%
EPS	—	—	—	—	80.4%	1.0%	-10.0%	-25.5%	-34.8%	-37.8%	-37.80%
FCF	—	—	—	—	2.5%	1.7%	97.3%	-57.6%	-1.3%	-1.1%	-1.09%
EBITDA	—	—	—	—	1.5%	57.2%	-17.6%	-30.9%	-17.8%	-4.0%	-4.02%
Op. Income	—	—	—	—	1.1%	59.2%	-19.1%	-31.3%	-26.4%	-8.6%	-8.63%
OCF Growth	snapshot only										-69.36%
Asset Growth	snapshot only										16.87%
Equity Growth	snapshot only										6.52%
Debt Growth	snapshot only										3.66%
Shares Change	snapshot only										-0.00%
Dividend Growth	snapshot only										-61.28%

Growth Quality

Metric	Q4'21	Q2'22	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Revenue Stability	—	—	—	—	—	—	—	—	0.68	0.83	0.829
Earnings Stability	—	—	—	—	—	—	—	—	0.04	0.06	0.058
Margin Stability	—	—	—	—	—	—	—	—	0.96	0.98	0.982
Rev. Growth Consistency	0.00	0.00	0.00	0.00	0.50	0.50	0.50	0.00	0.00	1.00	1.000
Earn. Growth Consistency	0.00	0.00	0.00	0.00	0.50	0.50	0.00	0.00	0.00	0.00	0.000
FCF Positive Streak	0	0	0	0	1	1	1	1	0	0	0
Earnings Persistence	—	—	—	—	—	—	—	—	0.86	0.85	0.849
Earnings Smoothness	—	—	—	—	0.41	0.33	0.90	0.71	0.56	0.53	0.534
ROE Trend	—	—	—	—	—	—	—	—	-0.03	-0.05	-0.053
Gross Margin Trend	—	—	—	—	—	—	—	—	0.00	0.00	0.003
FCF Margin Trend	—	—	—	—	—	—	—	—	-0.26	-0.14	-0.140
Sustainable Growth Rate	12.3%	2.7%	11.7%	3.7%	2.1%	5.6%	-2.3%	6.2%	2.1%	8.8%	8.78%
Internal Growth Rate	2.4%	0.4%	2.1%	0.6%	0.4%	0.8%	—	0.9%	0.3%	1.2%	1.19%

Cash Flow Quality

Metric	Q4'21	Q2'22	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
OCF/Net Income	4.58	5.14	5.18	6.21	6.83	4.27	7.33	1.39	-0.48	2.10	2.102
FCF/OCF	0.84	0.71	0.72	0.70	1.08	1.13	1.11	1.76	7.23	-0.33	-0.327
FCF/Net Income	snapshot only										-0.687
OCF/EBITDA	snapshot only										0.553
CapEx/Revenue	3.6%	4.4%	4.4%	5.4%	6.1%	6.1%	6.3%	5.7%	5.5%	5.0%	5.02%
CapEx/Depreciation	snapshot only										1.901
Accruals Ratio	-0.08	-0.10	-0.17	-0.23	-0.24	-0.15	-0.20	-0.01	0.03	-0.03	-0.026
Sloan Accruals	snapshot only										-0.097
Cash Flow Adequacy	snapshot only										0.637
Earnings Quality Score	snapshot only										1.000

Dividends & Buybacks

Metric	Q4'21	Q2'22	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
Dividend Yield	—	—	—	—	—	—	—	—	—	—	1.63%
Dividend/Share	$0.00	$0.90	$0.90	$1.80	$1.77	$1.80	$1.80	$1.09	$1.10	$0.70	$0.50
Payout Ratio	0.0%	82.6%	49.8%	87.3%	91.2%	81.8%	1.1%	71.3%	86.9%	50.9%	50.94%
FCF Payout Ratio	0.0%	22.7%	13.4%	20.2%	12.3%	17.0%	13.6%	29.1%	—	—	—
Total Payout Ratio	1.8%	85.3%	51.8%	90.1%	93.4%	84.4%	1.1%	74.7%	91.0%	55.6%	55.55%
Div. Increase Streak	—	0	0	0	0	1	1	0	0	0	0
Chowder Number	—	—	—	—	—	—	—	—	—	—	—
Buyback Yield	—	—	—	—	—	—	—	—	—	—	—
Net Buyback Yield	—	—	—	—	—	—	—	—	—	—	—
Total Shareholder Return	—	—	—	—	—	—	—	—	—	—	—

DuPont Factors

Metric	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)	0.86	0.82	0.87	0.84	0.84	0.85	0.64	0.60	0.50	0.51	0.506
Interest Burden (EBT/EBIT)	0.72	0.55	0.55	0.58	0.61	0.73	0.88	0.93	0.93	0.85	0.846
EBIT Margin	0.08	0.07	0.06	0.06	0.05	0.05	0.04	0.04	0.04	0.04	0.042
Asset Turnover	0.48	0.84	1.36	1.58	1.53	1.49	1.34	1.37	1.26	1.33	1.332
Equity Multiplier	5.25	6.29	5.69	6.47	5.77	6.71	6.78	7.09	6.84	7.46	7.465

Per Share

Metric	Q4'21	Q2'22	Q4'22	Q2'23	Q4'23	Q2'24	Q4'24	Q2'25	Q4'25	Q2'26	Current
EPS (Diluted TTM)	$1.08	$1.09	$1.81	$2.06	$1.94	$2.20	$1.62	$1.54	$1.26	$1.37	$1.37
Book Value/Share	$8.76	$6.99	$7.73	$7.12	$7.78	$7.40	$7.38	$7.21	$8.13	$7.88	$8.35
Tangible Book/Share	$7.11	$5.30	$5.82	$5.13	$7.33	$5.05	$4.72	$4.39	$5.09	$4.78	$4.78
Revenue/Share	$22.18	$36.91	$59.68	$72.56	$72.44	$71.80	$68.51	$69.47	$69.36	$75.98	$42.43
FCF/Share	$4.13	$3.97	$6.70	$8.90	$14.37	$10.60	$13.19	$3.76	$-4.43	$-0.94	$0.95
OCF/Share	$4.93	$5.60	$9.34	$12.79	$13.26	$9.38	$11.91	$2.14	$-0.61	$2.87	$2.92
Cash/Share	$11.49	$8.89	$8.32	$8.99	$10.70	$8.08	$12.58	$5.15	$6.65	$5.27	$5.30
EBITDA/Share	$2.27	$3.45	$5.36	$6.34	$5.58	$5.42	$4.40	$4.36	$4.66	$5.20	$5.20
Debt/Share	$15.00	$13.80	$10.63	$9.57	$6.77	$9.15	$8.91	$9.20	$9.40	$9.49	$9.49
Net Debt/Share	$3.51	$4.92	$2.31	$0.58	$-3.93	$1.08	$-3.67	$4.05	$2.76	$4.22	$4.22

Academic Models

Metric	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	4	4	4	4	6	7	5	5	3	5	5
Beneish M-Score	—	—	—	—	-3.42	-3.28	-3.12	-2.36	-1.98	-2.18	-2.180
Ohlson O-Score	snapshot only										-5.167
ROIC (Greenblatt)	snapshot only										33.44%
Net-Net WC	snapshot only										$-9.23
EVA	snapshot only										$67088800.13

Credit

Metric	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										BBB-
Credit Score	48.45	47.30	62.25	62.25	63.75	66.00	75.75	68.30	54.65	53.55	53.550
Credit Grade	snapshot only										10
Credit Trend	snapshot only										-12.450
Implied Spread (bps)	snapshot only										350.000

SRAIF 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

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