HANDHELD ULTRASOUND SYSTEMS INC

Operating margin

—

Net margin

0.4%

Return on equity

0.6%

Return on assets

0.3%

Return on capital (ROCE)

—

Liabilities / assets

51.5%

Debt / equity

1.06×

Book value / share

$12.01

Revenue growth (YoY)

11.1%

Net income growth (YoY)

−89.0%

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

−0.3%clean

Beneish M-Score

-2.51normal

Piotroski F-Score

6/8mixed

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 · Delisting / listing-standard notice · Modified shareholder rights · Director / officer change · Amended charter or bylaws · Shareholder voteMar 30, 2012
• Delisting / listing-standard noticeMar 6, 2012
• Entered a material agreement · Delisting / listing-standard noticeFeb 23, 2012
• Debt acceleration / triggering event · Delisting / listing-standard notice · Change in control · Director / officer changeFeb 17, 2012
• Director / officer changeDec 27, 2011
• Entered a material agreementDec 16, 2011
• Entered a material agreement · Other material eventDec 15, 2011
• Results of operationsOct 25, 2011

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