Beam Suntory Inc.

Operating margin

19.6%

Net margin

11.5%

Return on equity

7.1%

Return on assets

4.2%

Return on capital (ROCE)

7.8%

Liabilities / assets

40.9%

Debt / equity

0.69×

Book value / share

$31.65

Revenue growth (YoY)

2.8%

Net income growth (YoY)

−5.9%

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)

6.08safe

Accruals / assets

−0.7%clean

Beneish M-Score

-2.48normal

Piotroski F-Score

7/9strong

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 · Terminated a material agreement · New financial obligation · Modified shareholder rights · Change in control · Director / officer change · Amended charter or bylawsApr 30, 2014
• Delisting / listing-standard notice · Other material eventApr 22, 2014
• Other material eventApr 22, 2014
• Director / officer changeApr 18, 2014
• Item 5.04Apr 9, 2014
• Shareholder vote · Other material eventMar 27, 2014
• Entered a material agreement · Other material eventMar 12, 2014
• Other material eventMar 5, 2014

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