Aina Le'a Inc.

Operating margin

—

Net margin

—

Return on equity

50.0%

Return on assets

−4.8%

Return on capital (ROCE)

−17.6%

Liabilities / assets

109.5%

Debt / equity

—

Book value / share

$-0.72

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)

-7.18distress

Accruals / assets

23.9%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 receivership · Changed auditorJun 30, 2017
• Terminated a material agreementFeb 23, 2017
• Entered a material agreementDec 23, 2016
• Terminated a material agreement · Completed an acquisition or disposition · Regulation FD disclosureNov 19, 2015
• Entered a material agreementOct 22, 2015

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