BODY CENTRAL CORP

Operating margin

—

Net margin

—

Return on equity

4.4%

Return on assets

2.2%

Return on capital (ROCE)

−61.6%

Liabilities / assets

49.6%

Debt / equity

0.98×

Book value / share

$3.71

Revenue growth (YoY)

—

Net income growth (YoY)

−54.6%

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)

-1.62distress

Accruals / assets

13.5%high accruals

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.

• Bankruptcy or receivershipJan 9, 2015
• Terminated a material agreementJan 9, 2015
• Debt acceleration / triggering event · Regulation FD disclosureJan 7, 2015
• Regulation FD disclosureDec 10, 2014
• Changed auditor · Other material eventNov 19, 2014
• Director / officer change · Other material eventNov 12, 2014
• Results of operationsNov 7, 2014
• Director / officer change · Other material eventNov 5, 2014

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