Pernix Sleep, Inc.

Operating margin

—

Net margin

—

Return on equity

−906.3%

Return on assets

−373.8%

Return on capital (ROCE)

−816.3%

Liabilities / assets

58.8%

Debt / equity

1.42×

Book value / share

$0.14

Revenue growth (YoY)

—

Net income growth (YoY)

—

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)

-78.23distress

Accruals / assets

−61.7%clean

Piotroski F-Score

1/7weak

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.

• Completed an acquisition or disposition · Delisting / listing-standard notice · Modified shareholder rights · Change in control · Amended charter or bylaws · Shareholder voteMar 12, 2013
• Entered a material agreement · Regulation FD disclosureFeb 5, 2013
• Other material eventFeb 1, 2013
• Other material eventDec 21, 2012
• Entered a material agreement · Regulation FD disclosureDec 11, 2012
• Results of operationsOct 31, 2012
• Modified shareholder rights · Amended charter or bylaws · Shareholder voteOct 11, 2012
• Entered a material agreementSep 14, 2012

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