BIOVEST INTERNATIONAL INC

Operating margin

−162.6%

Net margin

99.1%

Return on equity

−6.8%

Return on assets

5.8%

Return on capital (ROCE)

−9.8%

Liabilities / assets

3.8%

Debt / equity

—

Book value / share

$-0.37

Revenue growth (YoY)

−34.1%

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)

-24.46distress

Accruals / assets

15.7%high accruals

Beneish M-Score

1.13elevated

Piotroski F-Score

6/9mixed

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.

• Entered a material agreement · Director / officer changeDec 5, 2013
• Bankruptcy or receivership · Director / officer change · Amended charter or bylaws · Regulation FD disclosureJul 15, 2013
• Bankruptcy or receivershipJul 5, 2013
• New financial obligationMar 20, 2013
• Bankruptcy or receivership · Director / officer change · Regulation FD disclosure · Other material eventMar 7, 2013
• Entered a material agreement · Debt acceleration / triggering eventNov 23, 2012
• New financial obligationOct 15, 2012
• Regulation FD disclosure · Other material eventAug 14, 2012

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