Westway Group, Inc.

Operating margin

4.6%

Net margin

1.2%

Return on equity

1.7%

Return on assets

1.0%

Return on capital (ROCE)

4.1%

Liabilities / assets

42.2%

Debt / equity

0.73×

Book value / share

$10.98

Revenue growth (YoY)

18.9%

Net income growth (YoY)

−13.0%

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.

Altman Z″ (distress)

2.14grey zone

Accruals / assets

−6.6%clean

Beneish M-Score

-2.52normal

Piotroski F-Score

6/9mixed

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.

• Delisting / listing-standard notice · Modified shareholder rights · Change in control · Amended charter or bylaws · Other material eventFeb 1, 2013
• Other material eventJan 16, 2013
• Completed an acquisition or disposition · Other material eventJan 7, 2013
• Entered a material agreement · Other material eventDec 24, 2012
• Results of operationsNov 9, 2012
• Results of operationsAug 10, 2012
• Other material eventAug 3, 2012
• Other material eventJun 13, 2012

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