BENIHANA INC

Operating margin

1.3%

Net margin

1.1%

Return on equity

2.3%

Return on assets

1.7%

Return on capital (ROCE)

2.4%

Liabilities / assets

25.6%

Debt / equity

0.34×

Book value / share

$9.53

Revenue growth (YoY)

7.5%

Net income growth (YoY)

199.4%

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)

4.00safe

Accruals / assets

−12.9%clean

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.

• Shareholder vote · Other material eventAug 22, 2012
• Entered a material agreement · Terminated a material agreement · Completed an acquisition or disposition · New financial obligation · Delisting / listing-standard notice · Modified shareholder rights · Change in control · Director / officer change · Amended charter or bylawsAug 22, 2012
• Entered a material agreementAug 8, 2012
• Results of operationsJul 30, 2012
• Regulation FD disclosureJul 2, 2012
• Results of operationsJun 15, 2012
• Entered a material agreement · Regulation FD disclosureMay 23, 2012
• Regulation FD disclosureApr 10, 2012

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