TPHS Trinity Place Holdings Inc.

OTC Opeators of Nonresidential Buildings DE CIK: 0000724742
AI RATING
STRONG_SELL
85% Confidence

Investment Thesis

Trinity Place Holdings faces an existential solvency crisis with 247.5M in long-term debt against only 3.7M in total assets (Debt/Equity of 112.45x), negative operating cash flow of 7.9M, and only 277K in cash reserves. Revenue has collapsed 89.5% YoY while the company burns cash operationally, creating acute insolvency and bankruptcy risk. Compounding concerns are severe data quality issues (impossible 2828% gross margin, gross profit exceeding revenue) that undermine financial reporting credibility.

Strengths

  • + Tangible real estate assets backing debt in office building sector provide liquidation value
  • + Marginal current ratio of 1.13x provides minimal near-term liquidity buffer
  • + Positive net income of 5.6M reported (though likely driven by non-operating items)

Risks

  • ! Debt-to-equity ratio of 112.45x with debt 67x total assets indicates technical insolvency and imminent restructuring risk
  • ! Revenue collapsed 89.5% YoY (from ~33M to 3.5M) with negative operating margin of -140.5% indicating core business failure
  • ! Negative operating cash flow of 7.9M with only 277K cash creates unsustainable 2-3 week burn rate before liquidity crisis
  • ! Negative interest coverage ratio and inability to service 247.5M debt from operations points to likely default
  • ! Financial data shows internal inconsistencies (gross profit >revenue) raising questions about reporting integrity and potential accounting irregularities

Key Metrics to Watch

Financial Metrics

Revenue
3.5M
Net Income
5.6M
EPS (Diluted)
$0.09
Free Cash Flow
-9.1M
Total Assets
3.7M
Cash
277.0K

Profitability Ratios

Gross Margin 2,828.5%
Operating Margin -140.5%
Net Margin 158.2%
ROE 254.6%
ROA 150.3%
FCF Margin -256.8%

Balance Sheet & Liquidity

Current Ratio
1.13x
Quick Ratio
0.65x
Debt/Equity
112.45x
Debt/Assets
40.9%
Interest Coverage
-4,976.00x
Long-term Debt
247.5M
Disclaimer: This analysis is generated by AI based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: 2026-04-17T17:39:26.253022 | Data as of: 2024-12-31 | Powered by Claude AI