Trunkbow International Holdings Ltd

Operating margin

14.4%

Net margin

16.8%

Return on equity

3.3%

Return on assets

2.3%

Return on capital (ROCE)

2.8%

Liabilities / assets

29.8%

Debt / equity

0.43×

Book value / share

$2.77

Revenue growth (YoY)

−43.0%

Net income growth (YoY)

−73.3%

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

3.0%clean

Beneish M-Score

-2.24normal

Piotroski F-Score

2/9weak

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 · Director / officer change · Amended charter or bylaws · Other material eventApr 14, 2014
• Shareholder vote · Other material eventApr 14, 2014
• Other material eventMar 10, 2014
• Shareholder voteDec 20, 2013
• Entered a material agreement · Other material eventDec 10, 2013
• Regulation FD disclosureDec 10, 2013
• Results of operationsNov 15, 2013
• Results of operations · Delisting / listing-standard notice · Other material eventAug 22, 2013

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