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.

★ ★ ★ ★ ★ 14 Grade D

Profitability

16

Balance Sheet

32

Earnings Quality

60

Growth

35

Value

32

Momentum

37

Safety

0

Cash Flow

30

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. UTRS scores highest in Earnings Quality (60/100) and lowest in Safety (0/100). 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

-5.94

Distress Zone

Piotroski F-Score

1/9

✗ ✗ ✗ ✗ ✗ ✗ ✗ ✗ ✓

Beneish M-Score

-2.17

Unlikely Manipulator

Ohlson O-Score

-1.71

Bankruptcy prob: 15.4%

Moderate

Credit Rating

B-

Score: 21.6/100

Trend: Deteriorating

Earnings Quality

—

OCF/NI: 1.09x

Accruals: 4.1%

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. UTRS scores -5.94, placing it in the Distress Zone (safe > 2.99, distress < 1.81). Historically, companies in this range face elevated bankruptcy risk. 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. UTRS 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. UTRS's score of -2.17 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. UTRS's implied 15.4% 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. UTRS receives an estimated rating of B- (score: 21.6/100), 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

-0.00x

PEG

0.00x

P/S

0.00x

P/B

0.00x

P/FCF

-0.75x

P/OCF

—

EV/EBITDA

-2.42x

EV/Revenue

1.19x

EV/EBIT

-2.13x

EV/FCF

-1.59x

Earnings Yield

-121.41%

FCF Yield

-132.52%

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. UTRS currently has negative earnings — the P/E ratio is not meaningful.

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

1.064

NI / EBT

×

Interest Burden

1.152

EBT / EBIT

×

EBIT Margin

-0.561

EBIT / Rev

×

Asset Turnover

0.660

Rev / Assets

×

Equity Multiplier

3.747

Assets / Equity

=

ROE

-170.1%

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. UTRS's ROE of -170.1% is driven by financial leverage (equity multiplier: 3.75x). Note: high leverage means ROE is amplified by debt rather than operational performance. A tax burden ratio of 1.06 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

—

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 1188 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

828.0%

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

Executive	Salary	Stock	Total
David M. Clapper Former President and Chief Executive Officer Joel R. Jung Chief Financial Officer	$565,600	$604,195	$1,169,795
Joel R. Jung Chief Financial Officer Dominique J. Filloux Chief Operating Officer	$400,600	$158,321	$558,921
Dominique J. Filloux Chief Operating Officer	$390,000	$158,321	$548,321

CEO Pay Ratio

4:1

CEO-to-Employee Pay Ratio

CEO Total Comp: $1,169,795

Avg Employee Cost (SGA/emp): $302,862

Employees: 174

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

174

+10.8% YoY

Revenue / Employee

$289,046

Rev: $50,294,000

Profit / Employee

$-196,046

NI: $-34,112,000

SGA / Employee

$302,862

Avg labor cost proxy

R&D / Employee

$31,282

Innovation spend

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	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Current
ROE	24.5%	-2.1%	-22.9%	-85.4%	-1.2%	-1.1%	-1.4%	-1.7%	-1.70%
ROA	9.4%	-0.7%	-7.5%	-22.0%	-38.5%	-40.2%	-45.8%	-45.4%	-45.41%
ROIC	-15.5%	-28.5%	-35.6%	-55.3%	-48.9%	-50.5%	-48.8%	-43.9%	-43.87%
ROCE	12.9%	2.1%	-4.7%	-22.7%	-56.5%	-45.2%	-54.7%	-56.3%	-56.28%
Gross Margin	57.3%	49.5%	59.0%	54.1%	53.4%	56.0%	55.3%	52.0%	51.97%
Operating Margin	-48.8%	-94.2%	-37.8%	-83.5%	-37.6%	-82.3%	-57.2%	-50.9%	-50.95%
Net Margin	79.2%	-1.1%	-48.8%	-90.0%	-45.2%	-1.1%	-64.8%	-60.0%	-60.02%
EBITDA Margin	1.1%	-69.7%	-17.1%	-61.8%	-37.7%	-81.7%	-41.3%	-38.1%	-38.11%
FCF Margin	-82.4%	-77.1%	-65.2%	-62.4%	-70.9%	-70.2%	-77.4%	-75.1%	-75.06%
OCF Margin	-81.2%	-76.1%	-64.4%	-61.8%	-70.7%	-70.0%	-77.3%	-74.9%	-74.93%
ROIC Economic	snapshot only								-36.82%
Cash ROA	snapshot only								-53.22%
Cash ROIC	snapshot only								-73.52%
CROIC	snapshot only								-73.65%
NOPAT Margin	snapshot only								-44.71%
Pretax Margin	snapshot only								-64.61%
R&D / Revenue	snapshot only								11.83%
SGA / Revenue	snapshot only								98.95%
SBC / Revenue	snapshot only								9.69%

Valuation

Metric	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Current
P/E Ratio	13.71	-172.73	-9.49	-1.24	-0.39	-0.56	-1.14	-0.82	-0.000
P/S Ratio	10.86	5.21	1.79	0.45	0.28	0.41	0.87	0.57	0.000
P/B Ratio	3.36	3.69	2.17	1.06	0.81	0.62	1.70	1.45	0.000
P/FCF	-13.17	-6.76	-2.74	-0.73	-0.39	-0.58	-1.12	-0.75	-0.755
P/OCF	—	—	—	—	—	—	—	—	—
EV/EBITDA	10.09	20.26	17.97	-15.49	-2.04	-1.39	-2.55	-2.42	-2.416
EV/Revenue	10.76	5.71	2.26	0.95	0.93	0.68	1.40	1.19	1.194
EV/EBIT	12.36	88.34	-25.50	-3.44	-1.51	-1.14	-2.19	-2.13	-2.128
EV/FCF	-13.05	-7.41	-3.46	-1.52	-1.31	-0.97	-1.81	-1.59	-1.590
Earnings Yield	7.3%	-0.6%	-10.5%	-80.9%	-2.6%	-1.8%	-87.6%	-1.2%	-1.21%
FCF Yield	-7.6%	-14.8%	-36.5%	-1.4%	-2.6%	-1.7%	-89.4%	-1.3%	-1.33%
PEG Ratio	snapshot only								0.000
EV/Gross Profit	snapshot only								2.203
Shareholder Yield	snapshot only								0.00%

Leverage & Solvency

Metric	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Current
Current Ratio	3.29	2.32	2.40	2.14	2.53	3.21	2.55	1.88	1.882
Quick Ratio	2.60	1.72	1.69	1.40	1.35	2.19	1.56	1.03	1.027
Debt/Equity	0.89	1.15	1.30	1.85	2.31	1.16	1.64	2.15	2.150
Net Debt/Equity	-0.03	0.35	0.57	1.15	1.91	0.42	1.05	1.60	1.601
Debt/Assets	0.34	0.40	0.43	0.48	0.58	0.46	0.55	0.60	0.598
Debt/EBITDA	2.70	5.79	8.49	-13.00	-1.74	-1.55	-1.52	-1.71	-1.705
Net Debt/EBITDA	-0.09	1.76	3.73	-8.07	-1.43	-0.56	-0.97	-1.27	-1.270
Interest Coverage	11.16	0.94	-1.38	-4.23	-9.58	-8.44	-8.19	-6.60	-6.599
Equity Multiplier	2.61	2.89	3.05	3.89	4.01	2.50	2.98	3.59	3.593
Cash Ratio	snapshot only								0.524
Debt Service Coverage	snapshot only								-5.811
Cash to Debt	snapshot only								0.255
FCF to Debt	snapshot only								-0.891
Defensive Interval	snapshot only								119.2 days

Efficiency & Turnover

Metric	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Current
Asset Turnover	0.12	0.24	0.40	0.60	0.55	0.56	0.60	0.66	0.660
Inventory Turnover	0.37	0.71	0.98	1.32	1.42	1.39	1.36	1.35	1.346
Receivables Turnover	1.87	3.44	5.35	7.38	6.92	7.14	6.99	7.20	7.200
Payables Turnover	1.60	3.71	5.09	7.95	7.17	6.83	6.69	8.09	8.087
DSO	195	106	68	49	53	51	52	51	50.7 days
DIO	983	515	371	277	258	263	268	271	271.1 days
DPO	228	99	72	46	51	53	55	45	45.1 days
Cash Conversion Cycle	951	523	367	280	259	261	265	277	276.7 days
Fixed Asset Turnover	snapshot only								5.486
Operating Cycle	snapshot only								321.8 days
Cash Velocity	snapshot only								4.647
Capital Intensity	snapshot only								1.408

Growth (YoY)

Metric	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Current
Revenue	—	—	—	—	2.7%	1.1%	39.3%	3.1%	3.11%
Net Income	—	—	—	—	-4.3%	-49.3%	-4.6%	-93.2%	-93.23%
EPS	—	—	—	—	-2.5%	-14.0%	9.4%	68.9%	68.86%
FCF	—	—	—	—	-2.2%	-92.1%	-65.3%	-24.0%	-23.98%
EBITDA	—	—	—	—	-2.6%	-4.7%	-7.1%	-7.3%	-7.33%
Op. Income	—	—	—	—	-3.6%	-82.3%	-54.1%	9.6%	9.59%
OCF Growth	snapshot only								-24.96%
Asset Growth	snapshot only								-13.15%
Equity Growth	snapshot only								-5.96%
Debt Growth	snapshot only								9.33%
Shares Change	snapshot only								5.20%

Growth Quality

Metric	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	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	—	—	—	—	—	—	—	—	—
ROE Trend	—	—	—	—	—	—	—	—	—
Gross Margin Trend	—	—	—	—	—	—	—	—	—
FCF Margin Trend	—	—	—	—	—	—	—	—	—
Sustainable Growth Rate	24.5%	—	—	—	—	—	—	—	—
Internal Growth Rate	10.4%	—	—	—	—	—	—	—	—

Cash Flow Quality

Metric	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Current
OCF/Net Income	-1.02	25.20	3.42	1.68	1.00	0.97	1.02	1.09	1.090
FCF/OCF	1.02	1.01	1.01	1.01	1.00	1.00	1.00	1.00	1.002
FCF/Net Income	snapshot only								1.091
CapEx/Revenue	1.3%	1.1%	0.8%	0.6%	0.2%	0.2%	0.1%	0.1%	0.13%
CapEx/Depreciation	snapshot only								0.020
Accruals Ratio	0.19	0.18	0.18	0.15	0.00	-0.01	0.01	0.04	0.041
Sloan Accruals	snapshot only								-0.139
Cash Flow Adequacy	snapshot only								-561.348

Dividends & Buybacks

Metric	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Current
Dividend Yield	0.0%	0.0%	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	$0.00	$0.00
Payout Ratio	0.0%	—	—	—	—	—	—	—	—
FCF Payout Ratio	—	—	—	—	—	—	—	—	—
Total Payout Ratio	0.0%	—	—	—	—	—	—	—	—
Div. Increase Streak	—	—	—	—	—	—	—	—	—
Chowder Number	—	—	—	—	—	—	—	—	—
Buyback Yield	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.00%
Net Buyback Yield	-47.1%	-54.4%	-1.0%	-3.1%	-0.3%	-1.3%	-59.2%	-91.4%	-91.45%
Total Shareholder Return	-47.1%	-54.4%	-1.0%	-3.1%	-0.3%	-1.3%	-59.2%	-91.4%	-91.45%

DuPont Factors

Metric	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Current
Tax Burden (NI/EBT)	1.00	6.87	1.24	1.08	1.04	1.08	1.06	1.06	1.064
Interest Burden (EBT/EBIT)	0.91	-0.07	1.72	1.24	1.10	1.12	1.12	1.15	1.152
EBIT Margin	0.87	0.06	-0.09	-0.28	-0.61	-0.59	-0.64	-0.56	-0.561
Asset Turnover	0.12	0.24	0.40	0.60	0.55	0.56	0.60	0.66	0.660
Equity Multiplier	2.61	2.89	3.05	3.89	3.00	2.70	3.02	3.75	3.747

Per Share

Metric	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Current
EPS (Diluted TTM)	$7.50	$-0.52	$-4.95	$-12.87	$-11.40	$-7.81	$-4.49	$-4.01	$-4.01
Book Value/Share	$30.60	$24.40	$21.61	$15.06	$5.53	$7.13	$3.00	$2.28	$11.93
Tangible Book/Share	$6.34	$1.27	$-0.05	$-5.14	$-3.09	$1.95	$0.38	$-0.23	$-0.23
Revenue/Share	$9.47	$17.26	$26.30	$35.06	$16.17	$10.86	$5.91	$5.83	$34.92
FCF/Share	$-7.81	$-13.31	$-17.16	$-21.89	$-11.47	$-7.62	$-4.58	$-4.37	$-24.74
OCF/Share	$-7.68	$-13.13	$-16.95	$-21.67	$-11.44	$-7.60	$-4.57	$-4.37	$-24.69
Cash/Share	$28.18	$19.59	$15.68	$10.57	$2.23	$5.28	$1.78	$1.25	$4.82
EBITDA/Share	$10.10	$4.87	$3.30	$-2.14	$-7.34	$-5.32	$-3.25	$-2.88	$-2.88
Debt/Share	$27.25	$28.17	$28.01	$27.86	$12.76	$8.27	$4.93	$4.91	$4.91
Net Debt/Share	$-0.93	$8.58	$12.33	$17.29	$10.53	$2.99	$3.15	$3.65	$3.65

Academic Models

Metric	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Current
Altman Z-Score	—	—	—	—	—	—	—	—	-5.938
Altman Z-Prime	snapshot only								-14.319
Piotroski F-Score	2	1	1	1	1	4	2	1	1
Beneish M-Score	—	—	—	—	-2.51	-2.64	-2.41	-2.17	-2.172
Ohlson O-Score	snapshot only								-1.707
Net-Net WC	snapshot only								$-1.41
EVA	snapshot only								$-28380340.00

Credit

Metric	Q4'21	Q1'22	Q2'22	Q3'22	Q4'22	Q1'23	Q2'23	Q3'23	Current
Credit Rating	snapshot only								B-
Credit Score	47.39	20.49	16.72	23.83	23.63	27.64	26.28	21.64	21.639
Credit Grade	snapshot only								16
Credit Trend	snapshot only								-2.192
Implied Spread (bps)	snapshot only								900.000
Industry Credit Rank	snapshot only								13
Sector Credit Rank	snapshot only								12

UTRS 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

Executive Compensation

C-Suite Compensation

CEO Pay Ratio

C-Suite Pay Equality (Gini)

CEO Compensation Mix

Workforce & Productivity

Scaling Efficiency

UTRS 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

Executive Compensation

C-Suite Compensation

CEO Pay Ratio

C-Suite Pay Equality (Gini)

CEO Compensation Mix

Workforce & Productivity

Scaling Efficiency

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