Is Scorpius Holdings, Inc. overvalued or undervalued?

As of 13 November 2017, the valuation grade for Scorpius Holdings, Inc. has moved from does not qualify to risky. The company is currently deemed overvalued given its significant financial distress, highlighted by a price-to-book value of 0.08 and an EV to EBITDA ratio of -0.65. The return on capital employed (ROCE) stands at a staggering -145.54%, and the return on equity (ROE) is an alarming -530.53%, indicating severe operational inefficiencies.
In comparison to its peers, Scorpius Holdings, Inc. has a less favorable position; for instance, Lipocine, Inc. has an EV to EBITDA of 0.4560, while Lisata Therapeutics, Inc. shows a more manageable EV to EBITDA of 0.2364. The company's stock performance has been dismal, with a year-to-date return of -87.03%, starkly contrasting with the S&P 500's modest gain of 2.44% during the same period. Overall, Scorpius Holdings, Inc. appears to be overvalued in light of its financial metrics and peer comparisons.