RE:Impairment tests yield good newsThey can toy with SP all they want. That's what happens with high institutional investment and low volume; I've seen this before when I bought Dollar General at about $105 US which had around 90% institutional investment at the bottom. This happens a lot in the market in my experience. Trading at .4 price/book, the shares are priced around 40% of book value. Investing is not for everyone. The truth is that many retail investors sell just because a stock is going down without much further analysis; this is the wrong way to think about investing. A return to book value is a 150% gain. That's enormous.