Luminus Partners

LUMINUSPARTNERS

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Intelligence Terminal

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AUDIT RISK

Market Performance History

OHLCV Terminal Feed

Earnings Quality

0.2680

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Piotroski F

6

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Altman Z (EM)

2.74

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Beneish M

-2.04

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DuPont (3 & 5-Step)

10.6%

ROE = T × I × OM × AT × L

0.60

1. Tax Burden

0.90

2. Interest Burden

9.8%

3. Operating Margin

0.74x

4. Asset Turnover

2.46x

5. Fin. Leverage

CFI Master Ratio Audit

Ratio Category	2021	2022	2023	2024	2025
Return on Equity (ROE)	16.9%	11.6%	8.6%	6.1%	10.6%
Return on Capital (ROIC)	9.2%	6.3%	7.5%	4.4%	9.1%
Gross Margin	11.7%	8.1%	11.3%	8.2%	12.5%
Net Margin	6.6%	4.4%	4.6%	3.4%	5.9%
A.R Turnover Days	51d	40d	43d	55d	59d
Inventory Days	143d	119d	121d	129d	105d
Current Ratio	1.24	1.22	1.32	1.23	1.39
Debt to Equity	2.40	2.32	1.73	1.72	1.46
P/E Ratio	4.29	8.77	8.98	12.09	6.46
P/B Ratio	0.66	0.94	0.69	0.67	0.66
Dividend Yield	0.00%	0.00%	11.42%	6.31%	0.00%
Dividend Payout Ratio	0.0%	0.0%	102.5%	76.3%	0.0%

Fama-French 5 Attribution

Priv-HL-LQ

Alpha (α)

-0.356%

R-Squared (R²)

84.3%

Mkt-Rf Beta

1.02

SMB (Size)0.613

HML (Value)0.352

RMW (Profit)0.133

CMA (Investment)0.124

Historical Strategy Audit

Year	EM Score	Piotroski F	Altman Z	Beneish M	ROA	Flag
2019	0.5241	4 / 9	0.97	-1.69	0.5%	—
2020	0.6997	5 / 9	1.19	-2.70	1.4%	—
2021	0.0601	8 / 9	2.02	-2.09	5.5%	—
2022	0.0501	5 / 9	1.76	-2.02	3.8%	—
2023	0.5165	4 / 9	2.31	-1.99	3.4%	—
2024	0.1390	5 / 9	1.84	-2.00	2.2%	—
2025	0.2680	6 / 9	2.74	-2.04	4.2%	—

ADS

Market Performance History

0.2680

6

2.74

-2.04

DuPont (3 & 5-Step)

CFI Master Ratio Audit

Fama-French 5 Attribution