Cheer Holding, Inc.

Operating margin

—

Net margin

—

Return on equity

65.6%

Return on assets

1.3%

Return on capital (ROCE)

−0.9%

Liabilities / assets

0.7%

Debt / equity

0.39×

Book value / share

$0.16

Revenue growth (YoY)

—

Net income growth (YoY)

103.7%

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)

2.70safe

Accruals / assets

1.9%clean

Piotroski F-Score

2/7weak

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.

• Director / officer changeJun 1, 2020
• Results of operationsMay 11, 2020
• Entered a material agreement · Unregistered equity saleApr 23, 2020
• Results of operationsMar 31, 2020
• Unregistered equity sale · Director / officer changeMar 17, 2020
• Other material eventMar 16, 2020
• Delisting / listing-standard noticeMar 4, 2020
• Regulation FD disclosureFeb 24, 2020

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