Is there evidence that the business is financially distressed?

Assets Current Assets: Cash and cash equivalents Receivables, net Inventory Prepaid advertising Other prepaid expenses Deferred income tax benefits Total current assets Property, plant and equipment, at cost Land and buildings Fixtures and equipment Computer hardware and software Leasehold improvements Total property, plantand equipment Less - accumulated de reciation and amortization Property, plantand equipment net Intangibles, net Total assets Liabilities and shareholder's investment Current liabilities: Lines of credit Accounts payable Reserve for returns ,Accrued liabilities Accrued profitsharing Income taxes payable Total current liabilities Deferred income taxes Shareholders' investment: Common stock, 26,144 shares issued Donated capital Additional paid-in capital Deferred compensation ,Accumulated other comprehensive income Retained earnings Treasu stock, 6,654, 7,114, and 6,546 shares atcost res Total shareholders' investment Total liabilities and shareholders' investment ectivel (unaudited) $79,359 $8,643 $147,693 $10,212 $5435 $10,338 $261 ,680 $76,560 $68,632 $75A00 $3,144 $223,737 $97,722 $126,014 $1,734 $389A28 $10,510 $54,186 $6,100 $30A92 $3,108 $16,222 $120,617 $8,345 $261 $5A60 $25,719 ($36) $2,173 $361 ,402 $134,512 $260A67 $389A28 $48,978 $12,875 $122,337 $11,458 $6,315 $7,132 $209,095 $70,918 $67,513 $64,986 $3,010 $206,426 $85,986 $120,440 $423 $329,959 $11,011 $62,509 $5,890 $26,738 $1 ,532 $8,588 $116,268 $9,469 $261 $5,460 $20,740 ($79) $3,883 $317,907 $143,950 $204,222 $329,959 $49,668 $11,539 $105,425 $10,772 $3,780 $6,930 $188,115 $66,804 $66,876 $47 ,466 $2,894 $184,040 $76,256 $107,784 $628 $296,527 $7,621 $48,432 $5,115 $28,440 $1 ,794 $6,666 $98,067 $5,926 $261 $5,460 $19,311 ($153) $1,739 $295,380 $129,462 $192,535 $296,527