IMAGE ENTERTAINMENT INC

Operating margin

−1.1%

Net margin

0.1%

Return on equity

1.2%

Return on assets

0.1%

Return on capital (ROCE)

−5.1%

Liabilities / assets

82.5%

Debt / equity

8.39×

Book value / share

$0.03

Revenue growth (YoY)

12.5%

Net income growth (YoY)

−94.9%

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)

-3.06distress

Accruals / assets

4.9%clean

Beneish M-Score

-2.09normal

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 · Modified shareholder rights · Change in control · Director / officer changeOct 4, 2012
• Amended charter or bylaws · Shareholder vote · Regulation FD disclosureSep 20, 2012
• Entered a material agreement · Other material eventApr 13, 2012
• Entered a material agreementApr 6, 2012
• Other material eventApr 2, 2012
• Results of operationsJun 29, 2011
• Entered a material agreement · Terminated a material agreement · New financial obligation · Regulation FD disclosureJun 28, 2011
• Director / officer change · Amended charter or bylaws · Shareholder vote · Other material eventNov 19, 2010

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