Starbucks, Crocs, HealthStream, 3D Systems, Stanley Black & Decker,

Today we take a look at operational cash flow statistics of recent filed 10-Qs:

$DDD FY2013 6mos operational cash flow declines $8.5 million vs FY2012 6mos. 40%decline

— tom renna (@GFNNstock) July 31, 2013

Commented on StockTwits: typo: $DDD FY2013 Q2 operational cash FLOW falls 63% from FY2012 Q2 http://t.co/hbvMOPi62W

— tom renna (@GFNNstock) July 31, 2013

$sbux FY2013 Q3 operational cash flow increased $114million vs. FY2012 Q3 ...21% increase

— tom renna (@GFNNstock) July 31, 2013

$HSTM FY2013 Q2 operational cash flow increased $1.6 million vs FY2012 Q2.....30% increase

— tom renna (@GFNNstock) July 31, 2013

$CROX FY2013 Q2 operational cash flow declined $35.7 million vs. FY2012 Q2...32% decline

— tom renna (@GFNNstock) July 31, 2013

$SWK FY2013 Q2 operational cash flow flow declined $105 million vs FY2012 Q2...38% decline

— tom renna (@GFNNstock) July 31, 2013

$SWK Strong Sell FY2013 6months operational cash flow declined by $230million vs. FY2012 6mos. 86% decline

— tom renna (@GFNNstock) July 31, 2013

Apple Q3 Operational Cash Flow Declines 23%

Apple, Inc (NASDAQ: AAPL) reported FY2013 3rd quarter financials last night after the close.

Q3 FY2013 operational cash flow fell by $2.36 Billion vs Q3 2012

Operational Cash Flow

Q3 FY 2012: $10,189

Q3 FY 2013: $  7,828

23% Decline

click to EquitiesResearch.com Apple Archives

click to see Operational Cash for trailing 12 quarters

Caterpillar Doesn't Generate Enough Free Cash Flow To Cover Dividend

Yesterday Jim Chanos announced his Short pick Caterpillar (NYSE: CAT)

A look at the free cash flow for Caterpillar for the trailing twelve month ending March 31,2013:
Dividend Paid ttm ending 3/31/2013:  $1,329,000,000.00
Free Cash Flow ttm end 3/31/2013:   $1,171,000,000.00

FCF only generated 88% of dividend! 

click to see enlarged numbers

Jim Chanos of Kynikos is short Caterpillar: http://t.co/xjpbaDCZR8 $CAT #DeliveringAlpha
— CNBC (@CNBC) July 17, 2013

$cat Caterpillar Slips: Chanos is Short as Commodity ‘Super Cycle’ Comes to an End http://t.co/5dfnMfsrV8 via @barronsonline
— tom renna (@GFNNstock) July 18, 2013

$cat from NYTIMES Chanos Makes Bet Against Caterpillar http://t.co/L1wkIZ4HIc
— tom renna (@GFNNstock) July 18, 2013

Equities Research

Chanos Archives:
Equities Research: Chanos Talks Cash Flow
Equities Research: Chanos Sees Cash Flow Declining at HPQ
Equities Research: A Gloomy View of China
Equities Research: Jim Chanos: Psychology of short selling; China ...

Penny Stock Joe's Jeans Reports 4th Positive Operational Cash Flow Quarter

Joe's Jeans Inc. (NASDAQ: JOEZ) last night after the market close reported positive EPS for the 2nd quarter ending May 31,2013 of $0.02 per share but shares are trading down today off 18% on volume of 6 million shares.

Equities Research is initiating a Strong Buy on the stock @ $1.50 per share this afternoon after the company reported positive operational cash flow for the 4th consecutive quarter.

Operational Cash Flow for trailing twelve months ending May 31,2013 : $10.9 million.
@ $1.50 shares are trading almost 10 times TTM OPS of $0.16 per share.

Statisitics from MorningStar Industry Peers
Ralph Lauren (RL) 16 X OPS
PVH (PVH) 22 X OPS
VFC (VFC) 16 X OPS
Jones NY (JNY) 33 X OPS
Under Armour (UA) 32 X OPS
True Religion (TRLG) 13 X OPS



Joe's Jeans Inc. (NASDAQ: JOEZ). Stockdiagnostics upgraded JOEZ @ $0.62 on October 14,2011 after the company reported FY2011 3rd quarter financials for the period ending August 31,2011. In 22 months since the upgrade shares are up 150%.
<click to JOEZ Stockdiagnostics OP chart<

$JOEZ Q2 operational cash flow truns positive $1.272,000 vs. Negative Operational cash flow ($2,079,000)Q2 2012. $3.2 million improvement
— tom renna (@GFNNstock) July 16, 2013

$JOEZ Strong Buy $1.50. $JOEZ upgraded to a 1 ranking at http://t.co/acszG4w2BT . 4th consecutive positive operational cash flow quarter
— tom renna (@GFNNstock) July 16, 2013

$JOEZ operational cash flow trailing twelve months ending May 31,2013 $10,914,000.00. Operational Cash flow of $0.16 per share. 10X OPS
— tom renna (@GFNNstock) July 16, 2013

Performance of 27 Stockdiagnostics Warnings

Performance of 27 Stockdiagnostics Warnings
(Downgrades) with closing prices as of July 10,2013 close.
*** note S&P500 index is near an all time high

Click on Name of Company to view the Stockdiagnostics Charts at date of downgrade.

Company	ticker	date	Downgrade	$ Close	Time	% Decline
Smart Heat, Inc.	HEAT	12/15/2009	$145.20	$0.30	44m	-99%
PowerWave Tech	PWAV	5/16/2011	$19.40	$0.01	27m	-99%
Satcon Tech Corp	SATC	3/21/2011	$3.41	$0.02	29m	-99%
NeurogesX, inc.	NGSX	11/24/2010	$5.88	$0.01	33m	-99%
Houston American	HUSA	5/23/2011	$17.25	$0.26	27m	-98%
Sycamore Networks	SCMR	3/8/2011	$20.92	$0.51	29m	-98%
Telestone Tech	TSTC	12/2/2010	$11.10	$0.71	32m	-94%
Gafisa S.A.	GFA	5/2/2008	$22.25	$2.41	63m	-89%
STR Holdings, Inc	STRI	5/10/2011	$16.35	$2.46	27m	-85%
Kid Brands	KID	11/15/2010	$8.98	$1.53	33m	-82%
NCI, Inc.	NCIT	5/9/2011	$22.15	$4.60	27m	-80%
Scientific Learning	SCIL	3/16/2011	$3.00	$0.55	29m	-80%
Targacept	TRGT	11/23/2010	$22.43	$4.71	33m	-79%
Ivanhoe Mines Ltd	TRQ	4/4/2011	$27.60	$5.76	28m	-79%
Echelon Corporation	ELON	3/21/2011	$8.64	$2.31	29m	-73%
Anglo Gold Aushanti	AU	2/18/2011	$46.88	$12.73	30m	-73%
Graf Tech Int'l	GTI	5/2/2011	$22.57	$6.94	27m	-69%
Cenveo	CVO	5/16/2011	$6.05	$2.10	29m	-65%
Senomyx	SNMX	5/16/2011	$5.92	$2.10	27m	-65%
Aixtron S.E.	AIXG	3/7/2011	$42.31	$15.76	29m	-63%
Arcelor Mittal NY Re	MT	5/16/2011	$31.92	$11.67	27m	-63%
PMFG	PMFG	5/24/2011	$18.00	$7.24	27m	-59%
Schnitzer Steel Ind.	SCHN	7/5/2011	$56.99	$24.66	25m	-57%
Ultra Petrol	ULTR	5/18/2011	$5.29	$2.51	27m	-53%
Alcoa	AA	4/25/2011	$16.67	$7.92	28m	-52%
Maxwell Tech	MXWL	5/11/2011	$15.96	$8.04	27m	-50%
Image Sensing Sys	ISNS	4/4/2011	$13.50	$7.74	28m	-43%

 click for EquitiesResearch.com Newsletter here

34 Stockdiagnostics Upgrades Hit All Time Highs

click to see at EquitiesResearch.com

34 Stockdiagnostics Upgrades hitting all time highs on July 9,2013
(click tickers to see links to Stockdiagnostics charts on date of upgrades)

Company Name	Ticker	Upgrade	Price	7/9/2013	time	% Return
Amazon.com, Inc.	AMZN	10/29/2002	$18.57	$291.53	10yr	1470%
Western Digital Corp	WDC	10/1/2002	$4.84	$66.20	11yr	1273%
Concur Technologies	CNQR	8/18/2004	$9.28	$84.71	9yr	812%
Domino's Pizza, Inc.	DPZ	10/16/2009	$7.85	$62.14	45m	692%
Buffalo Wild Wings	BWLD	3/8/2004	$13.69	$103.65	9yr	657%
Sally Beauty Holdings	SBH	2/10/2009	$4.32	$31.40	53m	627%
Conn's Inc.	CONN	9/11/2011	$8.40	$55.19	34m	557%
MultiMedia Games	MGAM	5/19/2010	$4.65	$29.34	38m	531%
The Ultimate Software G	ULTI	8/16/2006	$21.12	$123.96	7yr	487%
JAZZ Pharmaceuticals	JAZZ	3/17/2010	$12.49	$72.46	40m	480%
Enterprise Products	EPD	8/4/2004	$12.27	$63.77	9yr	450%
Darling International	DAR	8/21/2006	$4.01	$19.88	7yr	396%
Nathan's Famous	NATH	8/17/2009	$13.05	$60.48	47m	363%
Cantel Medical Corp.	CMN	12/17/2007	$9.73	$36.69	5yr	277%
Artic Cat, Inc.	ACAT	8/15/2011	$14.62	$51.47	2yr	252%
Polaris Industries	PII	5/12/2010	$28.24	$98.61	38m	249%
GP Strategies Corp	GPX	8/16/2010	$7.92	$26.89	3yr	240%
Tagra Resources Ptnrs	NGLS	11/17/2009	$15.77	$53.35	44m	238%
PVH Corporation	PVH	12/30/2009	$41.02	$130.86	43m	219%
Monroe Muffler Brakes	MNRO	6/16/2009	$17.14	$50.50	4yr	195%
Caseys General Store	CASY	3/13/2007	$22.50	$64.54	6yr	187%
Tyler Technologies	TYL	8/2/2011	$25.55	$72.25	23m	183%
BE Aerospace	BEAV	5/10/2010	$26.81	$66.30	3yr	147%
Cracker Barrel Old C.S.	CBRL	11/25/2011	$42.19	$100.32	20m	137%
Discovery Communicat	DISCA	8/8/2011	$34.75	$81.91	23m	136%
Acuity Brands	AYI	1/11/2010	$36.96	$85.50	42m	131%
WD-40 Company	WDFC	4/14/2006	$26.82	$57.09	7yr	118%
Nordstroms, Inc.	JWN	6/20/2008	$29.85	$62.67	5yr	110%
O'Reilly Automotive, Inc.	ORLY	3/7/2011	$55.38	$116.49	28m	110%
Brinker International	EAT	11/10/2011	$21.59	$41.73	21m	93%
Macy's Inc.	M	6/9/2011	$26.99	$50.37	25m	87%
Teledyne Technologies	TDY	5/13/2010	$43.41	$80.06	38m	84%
Lowe's Corporation	LOW	4/1/2011	$25.53	$43.81	27m	72%
Snyder-Lance	LNCE	5/10/2011	$18.25	$29.60	2yr	62%
Bed Bath & Beyond	BBBY	1/12/2011	$49.47	$75.58	30m	52%

click for EquitiesResearch.com Newsletter here

Bookmarking the Blog: The Auditor Carousel

 The Auditor Carousel   http://auditorcarousel.wordpress.com/

I came across a great blog and want to make everyone aware of it. I will definitely be reading it every week.

from About Auditor Carousel:

"  Each week, I track changes in the audit firms of SEC filers and post a summary.  The data is pulled from from the SEC website. In addition to providing a table with all the changes, I try to highlight anything that may be interesting, unusual, or laugh out loud funny. 8-K’s that are funny? Trust me, every so often one comes through that is hilarious."