STEINER LEISURE Ltd

Operating margin

−75.2%

Net margin

3.4%

Return on equity

4.3%

Return on assets

1.3%

Return on capital (ROCE)

−46.5%

Liabilities / assets

—

Debt / equity

—

Book value / share

$11.79

Revenue growth (YoY)

2.2%

Net income growth (YoY)

−42.2%

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.

Accruals / assets

−6.5%clean

Piotroski F-Score

5/8mixed

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 · Terminated a material agreement · Completed an acquisition or disposition · Delisting / listing-standard notice · Modified shareholder rights · Change in control · Director / officer change · Other material eventDec 9, 2015
• Shareholder vote · Other material eventNov 23, 2015
• Results of operationsOct 28, 2015
• Entered a material agreement · Other material eventAug 21, 2015
• Director / officer changeAug 19, 2015
• Results of operationsJul 30, 2015
• Director / officer changeJun 30, 2015
• Shareholder voteJun 10, 2015

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