Score Card for China Gengsheng Minerals (CHGS)

 China Gengsheng Minerals
Shares Outstanding (MRQ): 26.63 mill
Fully diluted shares outstanding (most recent quarter, SEC filing)
POSITIVE: under 30 million shares  |  NEGATIVE: over 50 million shares
New Shares / Dilution (TTM): 2.52 mill10.45% 
Newly issued shares in the past 12 months (most recent quarter, SEC filing)
POSITIVE: under 10% dilution  |  NEGATIVE: over 30% dilution
Cash (MRQ): 11.47 mill4,308.31%
Cash and cash equivalents, excl. restricted cash (most recent quarter, SEC filing)
POSITIVE: over 30% of market capitalization  |  NEGATIVE: under 10% of market capitalization
Account Receivables (MRQ): 39.89 mill14,980.70%
Account/Trade receivables (most recent quarter, SEC filing)
POSITIVE: under 10% of market capitalization  |  NEGATIVE: over 30% of market capitalization
Account Receivables (Q/Q): -3.35 mill-7.75%
Quarterly increase/decrease of account/trade receivables (most recent quarter, SEC filing)
POSITIVE: quarterly decrease  |  NEGATIVE: quarterly increase of 20% or more
Relevant only if A/R to market capitalization ration higher than 10%
Long-Term Debt (MRQ): NO DEBT
Long-term debt excl. warrant liabilities (most recent quarter, SEC filing)
POSITIVE: under 5% of market capitalization  |  NEGATIVE: over 20% of market capitalization
Revenue Growth (Q/Q): -12.96% 
Revenue Growth (Y/Y): 36.44%
Total revenue growth year-over-year (most recent quarter, SEC filing)
POSITIVE: over 30% revenue growth  |  NEGATIVE: negative revenue growth
Net Income Growth (Q/Q): N/A (LOSS) 
Net Income Growth (Y/Y): -187.77%
Net income growth year-over-year (most recent quarter, SEC filing)
POSITIVE: over 20% net income growth  |  NEGATIVE: negative net income growth
EPS Growth (Y/Y): -179.47%
EPS growth year-over-year (most recent quarter, SEC filing)
POSITIVE: over 10% EPS growth  |  NEGATIVE: negative EPS growth
EPS | P/E (2 MRQ Projection): -$0.15-0.07
Projected trailing annual EPS using the two most recently reported quarters
POSITIVE: P/E under 6 / 8 / 10  |  NEGATIVE: P/E over 12
CFPS | P/CF (2 MRQ Projection): -$0.57-0.02
Projected trailing annual Operating Cash Flow per Share using the two most recently reported quarters
POSITIVE: P/CF under 6 / 8 / 10  |  NEGATIVE: P/CF over 12
Price/Sales (2 MRQ Projection): 0.00
Projected trailing annual sales using the two most recently reported quarters
POSITIVE: Price/Sales ratio under 1.25  |  NEGATIVE: Price/Sales ratio over 2.5
Price/Book (MRQ): 0.00
Market capitalization / total stockholders' equity (most recent quarter, SEC filing)
POSITIVE: Price/Book ratio under 1.25  |  NEGATIVE: Price/Book ratio over 2.5
Recent High | Trading near Highs: $1.18-99.16% 
Difference between current price and recent (3-6 months) high
POSITIVE: current price within 20% of recent highs
Recent Low | Trading near Lows: $0.34-97.06%
Difference between current price and recent (3-6 months) low
NEGATIVE: current price within 20% of recent lows
Forward EPS | P/E Projection (Estimates): $0.100.10
Projected forward EPS (Trading China estimates)
POSITIVE: P/E under 4 / 6 / 8  |  NEGATIVE: P/E over 10
Auditor: PKF 
The Company's independent registered public accounting firm
POSITIVE: Top 10 ranked  |  NEGATIVE: not ranked in the Top 100
CHGS
Steel
SCORE
2
READ: Score Cards Explained
SAFETY/RISK SCORE
HIGH RISK
DETAILS: Safety/Risk Model for CHGS
Current Price:  $0.01
2008 Close: -99.74%$3.75
2009 Close: -99.56%$2.25
High (2012-02-03): -99.16%$1.18
Low (2012-08-20): -97.06%$0.34
Market Capitalization: 0.27 mill
Last Quarter: 2011-03-31
Revenue (MRQ): 16.18 mill
Net Income (MRQ): -0.34 mill
Op. Cash Flow (MRQ): -0.46 mill
all financial data provided without warranty