SUNRISE SENIOR LIVING INC

Operating margin

−1.1%

Net margin

−1.8%

Return on equity

−24.2%

Return on assets

−2.1%

Return on capital (ROCE)

−1.8%

Liabilities / assets

90.9%

Debt / equity

10.52×

Book value / share

$1.68

Revenue growth (YoY)

−6.3%

Net income growth (YoY)

−123.6%

Computed from the company's own SEC figures — no market price, so these are facts, not a valuation. Book value per share is reported equity ÷ shares; it is not the stock price.

Altman Z″ (distress)

-2.06distress

Accruals / assets

−5.6%clean

Piotroski F-Score

2/9weak

Altman Z″is a textbook bankruptcy-distress score from book values only (>2.6 safe · 1.1–2.6 grey · <1.1 distress). Accruals = (net income − operating cash flow) ÷ assets; persistently high accruals are an earnings-quality red flag. Beneish M-Scoreis an eight-ratio screen comparing this year with last (M > −1.78 = elevated manipulation-risk screen, not proof). Piotroski F-Scorecounts how many of nine fundamental-health checks pass (shown as passed / applicable; we use operating margin and total liabilities as documented proxies where the exact input isn't XBRL-tagged). Computed from SEC filings — descriptive factors, not advice or a forecast.

• Entered a material agreement · Completed an acquisition or disposition · Delisting / listing-standard notice · Modified shareholder rights · Change in control · Director / officer change · Amended charter or bylaws · Other material eventJan 9, 2013
• Shareholder vote · Other material eventJan 8, 2013
• Other material eventDec 28, 2012
• Director / officer changeDec 18, 2012
• Director / officer changeNov 9, 2012
• Results of operationsNov 7, 2012
• Entered a material agreement · Completed an acquisition or disposition · New financial obligationOct 23, 2012
• Entered a material agreement · Completed an acquisition or disposition · New financial obligationOct 3, 2012

Events the company reported on Form 8-K, labelled by the SEC item code it filed under — its own classification, not our interpretation.