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 A+

Profitability

—

Balance Sheet

65

Earnings Quality

57

Growth

12

Value

50

Momentum

20

Safety

0

Cash Flow

—

Risk & Quality Signals

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

Altman-B Score

-2.76

Distress Zone

Piotroski F-Score

2/9

✗ ✗ ✗ ✓ ✗ ✓ ✗ ✗ ✗

Beneish M-Score

—

Ohlson O-Score

-4.04

Bankruptcy prob: 1.7%

Low Risk

Credit Rating

B-

Score: 23.0/100

Trend: Deteriorating

Earnings Quality

—

OCF/NI: 0.20x

Accruals: -6.6%

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. WSFL scores -2.76, placing it in the Distress Zone (safe > 3.0, distress < 1.5). 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. WSFL scores 2/9, suggesting weak financial fundamentals — the company fails the majority of these accounting tests. 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. WSFL's implied 1.7% 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. WSFL receives an estimated rating of B- (score: 23.0/100), 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

-0.00x

PEG

0.00x

P/S

0.00x

P/B

0.00x

P/FCF

-2.26x

P/OCF

—

EV/EBITDA

35.60x

EV/Revenue

—

EV/EBIT

8.18x

EV/FCF

8.10x

Earnings Yield

-209.95%

FCF Yield

-44.30%

Shareholder Yield

41.70%

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. WSFL 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

1.000

NI / EBT

×

Interest Burden

4.790

EBT / EBIT

×

EBIT Margin

—

EBIT / Rev

×

Asset Turnover

0.000

Rev / Assets

×

Equity Multiplier

2.816

Assets / Equity

=

ROE

-23.3%

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. WSFL's ROE of -23.3% is driven by A tax burden ratio of 1.00 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 1800 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

324.2%

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	Q2'10	Q3'10	Q4'10	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Current
ROE	5.3%	12.8%	20.3%	23.5%	17.8%	2.2%	-17.1%	-23.6%	-36.4%	-23.3%	-23.35%
ROA	2.4%	4.9%	5.3%	6.9%	5.8%	0.7%	-4.5%	-6.3%	-10.2%	-8.3%	-8.29%
ROIC	4.7%	9.9%	24.0%	24.4%	23.1%	2.7%	-16.0%	-20.7%	-33.5%	-29.3%	-29.35%
ROCE	3.7%	7.3%	12.5%	15.6%	17.2%	19.6%	17.9%	13.2%	2.1%	-2.3%	-2.27%
Gross Margin	79.1%	79.6%	48.2%	68.2%	—	—	—	—	—	—	—
Operating Margin	81.5%	1.3%	1.2%	42.2%	—	—	—	—	—	—	—
Net Margin	81.5%	1.3%	1.2%	42.2%	—	—	—	—	—	—	—
EBITDA Margin	1.2%	1.6%	1.9%	2.4%	—	—	—	—	—	—	—
FCF Margin	1.9%	-30.6%	2.3%	1.8%	1.9%	3.3%	-93.0%	—	—	—	—
OCF Margin	1.9%	-28.2%	2.3%	1.8%	2.0%	3.4%	-78.9%	—	—	—	—
ROE 3Y Avg	snapshot only										-1.78%
ROA 3Y Avg	snapshot only										-1.34%
ROIC 3Y Avg	snapshot only										-1.57%
ROIC Economic	snapshot only										-10.02%
Cash ROA	snapshot only										-1.94%
Cash ROIC	snapshot only										-7.55%
CROIC	snapshot only										-7.84%

Valuation

Metric	Q2'10	Q3'10	Q4'10	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Current
P/E Ratio	1.17	0.45	0.42	1.88	1.63	9.96	-0.96	-0.32	-0.30	-0.48	-0.004
P/S Ratio	0.95	0.47	0.47	1.68	1.43	1.60	1.83	—	—	—	0.000
P/B Ratio	0.06	0.06	0.09	0.44	0.29	0.24	0.19	0.09	0.14	0.10	0.001
P/FCF	0.50	-1.53	0.21	0.95	0.74	0.48	-1.96	-0.37	-0.48	-2.26	-2.257
P/OCF	0.50	—	0.20	0.93	0.71	0.47	—	—	—	—	—
EV/EBITDA	2.47	2.05	-0.24	0.86	0.12	0.22	0.31	0.39	1.89	35.60	35.604
EV/Revenue	2.84	2.84	-0.37	1.54	0.33	0.89	1.41	—	—	—	—
EV/EBIT	2.78	2.26	-0.26	0.92	0.13	0.24	0.35	0.46	4.09	8.18	8.182
EV/FCF	1.50	-9.26	-0.16	0.87	0.17	0.27	-1.52	-0.61	-0.78	8.10	8.097
Earnings Yield	85.7%	2.2%	2.4%	53.2%	61.5%	10.0%	-1.0%	-3.2%	-3.4%	-2.1%	-2.10%
FCF Yield	2.0%	-65.5%	4.9%	1.1%	1.4%	2.1%	-50.9%	-2.7%	-2.1%	-44.3%	-44.30%
PEG Ratio	snapshot only										0.000
Price/Tangible Book	snapshot only										0.098
Shareholder Yield	snapshot only										41.70%

Leverage & Solvency

Metric	Q2'10	Q3'10	Q4'10	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Current
Current Ratio	2.54	2.93	1.59	4.04	3.57	3.03	1.71	1.58	2.94	4.87	4.867
Quick Ratio	2.54	2.93	1.08	2.70	2.28	2.24	1.37	1.23	2.94	4.87	4.867
Debt/Equity	0.77	0.71	0.76	0.75	0.76	0.83	0.95	0.99	1.15	0.62	0.616
Net Debt/Equity	0.12	0.29	-0.15	-0.04	-0.22	-0.11	-0.04	0.06	0.09	-0.45	-0.448
Debt/Assets	0.34	0.27	0.20	0.22	0.20	0.22	0.25	0.24	0.37	0.29	0.287
Debt/EBITDA	10.27	4.23	2.68	1.58	1.35	1.39	2.05	2.72	9.80	-62.61	-62.609
Net Debt/EBITDA	1.64	1.72	-0.54	-0.07	-0.40	-0.18	-0.09	0.15	0.73	45.53	45.531
Interest Coverage	4.89	6.06	4.68	5.51	5.26	4.48	3.04	2.16	0.36	-0.61	-0.612
Equity Multiplier	2.23	2.62	3.86	3.43	3.88	3.70	3.81	4.16	3.10	2.15	2.146
Cash Ratio	snapshot only										4.058
Debt Service Coverage	snapshot only										-0.141
Cash to Debt	snapshot only										1.727
FCF to Debt	snapshot only										-0.070
Defensive Interval	snapshot only										3447.4 days

Efficiency & Turnover

Metric	Q2'10	Q3'10	Q4'10	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Current
Asset Turnover	0.03	0.05	0.05	0.08	0.07	0.04	0.02	0.00	0.00	0.00	0.000
Inventory Turnover	—	—	0.06	0.10	0.20	0.37	0.17	0.17	0.19	0.27	0.274
Receivables Turnover	0.16	0.19	0.18	0.39	0.33	0.17	0.09	0.00	0.00	0.00	0.000
Payables Turnover	0.15	1.05	0.69	2.08	1.17	2.87	1.79	2.23	1.49	0.73	0.732
DSO	2349	1901	1989	925	1114	2089	4145	—	—	—	—
DIO	0	0	5964	3642	1858	986	2209	2147	1898	1331	1331.1 days
DPO	2496	347	528	176	312	127	204	164	246	499	498.5 days
Cash Conversion Cycle	-147	1554	7425	4392	2660	2948	6150	—	—	—	—
Fixed Asset Turnover	snapshot only										0.000
Cash Velocity	snapshot only										0.000

Growth (YoY)

Metric	Q2'10	Q3'10	Q4'10	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Current
Revenue	—	—	—	—	2.1%	2.9%	-56.9%	-1.0%	-1.0%	-1.0%	-1.00%
Net Income	—	—	—	—	2.3%	-84.2%	-1.8%	-1.9%	-2.7%	-12.3%	-12.34%
EPS	—	—	—	—	2.3%	-84.3%	-1.7%	-1.9%	-2.6%	-12.2%	-12.15%
FCF	—	—	—	—	2.2%	12.2%	-1.2%	-1.4%	-1.5%	-1.1%	-1.12%
EBITDA	—	—	—	—	6.5%	2.0%	28.6%	-42.9%	-86.5%	-1.0%	-1.02%
Op. Income	—	—	—	—	2.3%	-84.2%	-1.8%	-1.9%	-2.7%	-12.3%	-12.34%
OCF Growth	snapshot only										-1.11%
Asset Growth	snapshot only										-23.39%
Equity Growth	snapshot only										32.19%
Debt Growth	snapshot only										-1.80%
Shares Change	snapshot only										1.69%
Dividend Growth	snapshot only										-75.08%

Growth Quality

Metric	Q2'10	Q3'10	Q4'10	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Current
Revenue Stability	—	—	—	—	—	—	—	—	0.10	0.73	0.729
Earnings Stability	—	—	—	—	—	—	—	—	0.51	0.95	0.950
Margin Stability	—	—	—	—	—	—	—	—	—	—	—
Rev. Growth Consistency	0.00	0.00	0.00	0.00	0.50	0.50	0.00	0.00	0.00	0.00	0.000
Earn. Growth Consistency	0.00	0.00	0.00	0.00	0.50	0.00	0.00	0.00	0.00	0.00	0.000
FCF Positive Streak	0	0	0	0	1	0	0	0	0	0	0
Earnings Persistence	—	—	—	—	—	—	—	—	0.20	0.20	0.200
Earnings Smoothness	—	—	—	—	0.00	0.00	—	—	—	—	—
ROE Trend	—	—	—	—	—	—	—	—	-0.58	-0.28	-0.281
Gross Margin Trend	—	—	—	—	—	—	—	—	—	—	—
FCF Margin Trend	—	—	—	—	—	—	—	—	—	—	—
Sustainable Growth Rate	5.3%	10.5%	5.1%	4.4%	-1.6%	-17.3%	—	—	—	—	—
Internal Growth Rate	2.4%	4.2%	1.3%	1.3%	—	—	—	—	—	—	—

Cash Flow Quality

Metric	Q2'10	Q3'10	Q4'10	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Current
OCF/Net Income	2.32	-0.27	2.10	2.03	2.30	21.39	0.41	0.81	0.62	0.20	0.203
FCF/OCF	1.00	1.09	0.98	0.98	0.96	0.97	1.18	1.05	1.01	1.04	1.037
FCF/Net Income	snapshot only										0.211
CapEx/Revenue	0.0%	2.4%	4.4%	3.9%	8.7%	10.7%	14.2%	—	—	—	—
CapEx/Depreciation	snapshot only										0.047
Accruals Ratio	-0.03	0.06	-0.06	-0.07	-0.08	-0.14	-0.03	-0.01	-0.04	-0.07	-0.066
Sloan Accruals	snapshot only										-0.130
Cash Flow Adequacy	snapshot only										-0.986

Dividends & Buybacks

Metric	Q2'10	Q3'10	Q4'10	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Current
Dividend Yield	0.0%	40.1%	1.8%	43.2%	67.0%	89.3%	44.1%	74.3%	55.6%	41.7%	0.00%
Dividend/Share	$0.00	$0.02	$0.11	$0.13	$0.13	$0.13	$0.04	$0.03	$0.03	$0.03	$0.00
Payout Ratio	0.0%	17.9%	75.0%	81.1%	1.1%	8.9%	—	—	—	—	—
FCF Payout Ratio	0.0%	—	36.3%	40.8%	49.6%	42.9%	—	—	—	—	—
Total Payout Ratio	0.0%	17.9%	75.0%	81.1%	1.1%	8.9%	—	—	—	—	—
Div. Increase Streak	—	0	0	0	0	1	0	0	0	0	0
Chowder Number	—	—	—	—	—	7.74	-0.14	-0.00	-0.19	-0.33	-0.330
Buyback Yield	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.00%
Net Buyback Yield	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.0%	0.00%
Total Shareholder Return	0.0%	40.1%	1.8%	43.2%	67.0%	89.3%	44.1%	74.3%	55.6%	41.7%	41.70%

DuPont Factors

Metric	Q2'10	Q3'10	Q4'10	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Current
Tax Burden (NI/EBT)	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.00	1.000
Interest Burden (EBT/EBIT)	0.80	0.83	0.79	0.53	0.34	0.04	-0.47	-0.88	-8.48	4.79	4.790
EBIT Margin	1.02	1.25	1.40	1.68	2.61	3.76	4.08	—	—	—	—
Asset Turnover	0.03	0.05	0.05	0.08	0.07	0.04	0.02	0.00	0.00	0.00	0.000
Equity Multiplier	2.23	2.62	3.86	3.43	3.05	3.11	3.84	3.74	3.57	2.82	2.816

Per Share

Metric	Q2'10	Q3'10	Q4'10	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Current
EPS (Diluted TTM)	$0.04	$0.10	$0.14	$0.17	$0.12	$0.02	$-0.10	$-0.14	$-0.20	$-0.17	$-0.17
Book Value/Share	$0.70	$0.75	$0.70	$0.70	$0.69	$0.63	$0.54	$0.51	$0.44	$0.82	$0.11
Tangible Book/Share	$0.70	$0.75	$0.70	$0.70	$0.69	$0.63	$0.54	$0.51	$0.44	$0.82	$0.82
Revenue/Share	$0.05	$0.09	$0.13	$0.18	$0.14	$0.09	$0.05	$0.00	$0.00	$0.00	$1.38
FCF/Share	$0.09	$-0.03	$0.29	$0.33	$0.27	$0.31	$-0.05	$-0.12	$-0.13	$-0.04	$-0.04
OCF/Share	$0.09	$-0.03	$0.30	$0.34	$0.28	$0.32	$-0.04	$-0.11	$-0.12	$-0.03	$-0.04
Cash/Share	$0.45	$0.32	$0.64	$0.55	$0.68	$0.59	$0.53	$0.48	$0.47	$0.87	$0.09
EBITDA/Share	$0.05	$0.13	$0.20	$0.33	$0.39	$0.38	$0.25	$0.19	$0.05	$-0.01	$-0.01
Debt/Share	$0.53	$0.54	$0.53	$0.53	$0.52	$0.52	$0.51	$0.51	$0.51	$0.50	$0.50
Net Debt/Share	$0.09	$0.22	$-0.11	$-0.02	$-0.15	$-0.07	$-0.02	$0.03	$0.04	$-0.37	$-0.37

Academic Models

Metric	Q2'10	Q3'10	Q4'10	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Current
Altman-B Score	—	—	—	—	—	—	—	—	—	—	-2.757
Altman Z-Prime	snapshot only										0.000
Piotroski F-Score	4	2	4	4	8	5	2	1	1	2	2
Beneish M-Score	—	—	—	—	—	—	—	—	—	—	—
Ohlson O-Score	snapshot only										-4.039
ROIC (Greenblatt)	snapshot only										-2.47%
Net-Net WC	snapshot only										$0.11
EVA	snapshot only										$-321010.71

Credit

Metric	Q2'10	Q3'10	Q4'10	Q1'11	Q2'11	Q3'11	Q4'11	Q1'12	Q2'12	Q3'12	Current
Credit Rating	snapshot only										B-
Credit Score	44.24	51.35	66.49	66.41	66.84	38.07	20.97	20.54	22.17	22.96	22.957
Credit Grade	snapshot only										16
Credit Trend	snapshot only										-15.108
Implied Spread (bps)	snapshot only										900.000
Industry Credit Rank	snapshot only										6
Sector Credit Rank	snapshot only										7

WSFL 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

Sign in to InsiderStreet