Editor's Note: Any reference to TheStreet Ratings and its underlying recommendation does not reflect the opinion of TheStreet, Inc. or any of its contributors including Jim Cramer or Stephanie Link.

One out of the three major indices traded up today The three major indices are trading lower today with the

Dow Jones Industrial Average

(

^DJI

) trading down 3.66 points (0.0%) at 16,801 as of Thursday, Oct. 2, 2014, 4:20 PM ET. The NYSE advances/declines ratio sits at 1,659 issues advancing vs. 1,437 declining with 130 unchanged.

The Leisure industry as a whole closed the day up 0.5% versus the S&P 500, which was unchanged. Top gainers within the Leisure industry included

Dover Motorsports

(

DVD

), up 4.4%,

Diversified Restaurant Holdings

(

BAGR

), up 4.9%,

Flanigan's

(

BDL

), up 2.0%,

Asia Entertainment & Resources

(

IKGH

), up 2.7% and

Luby's

(

LUB

), up 2.8%.

TheStreet Ratings Group would like to highlight 3 stocks pushing the industry higher today:

Asia Entertainment & Resources

(

IKGH

) is one of the companies that pushed the Leisure industry higher today. Asia Entertainment & Resources was up $0.06 (2.7%) to $2.29 on average volume. Throughout the day, 54,696 shares of Asia Entertainment & Resources exchanged hands as compared to its average daily volume of 53,900 shares. The stock ranged in a price between $2.20-$2.29 after having opened the day at $2.25 as compared to the previous trading day's close of $2.23.

Iao Kun Group Holding Company Limited, through its subsidiaries, promotes VIP gaming rooms in Macau, the People's Republic of China. Its VIP gaming rooms are located in City of Dreams Hotel & Casino, Sands Cotai Central, StarWorld Hotel and Casino, Galaxy Macau Resort, and Le Royal Arc Casino. Asia Entertainment & Resources has a market cap of $133.2 million and is part of the services sector. Shares are down 25.1% year-to-date as of the close of trading on Wednesday. Currently there are 2 analysts who rate Asia Entertainment & Resources a buy, no analysts rate it a sell, and none rate it a hold.

STOCKS TO BUY: TheStreet Quant Ratings has identified a handful of stocks that can potentially TRIPLE in the next 12 months. Learn more.

TheStreet Ratings rates Asia Entertainment & Resources as a

hold

. The company's strengths can be seen in multiple areas, such as its largely solid financial position with reasonable debt levels by most measures and good cash flow from operations. However, as a counter to these strengths, we also find weaknesses including deteriorating net income, disappointing return on equity and a generally disappointing performance in the stock itself.

Highlights from TheStreet Ratings analysis on IKGH go as follows:

  • IKGH's debt-to-equity ratio is very low at 0.01 and is currently below that of the industry average, implying that there has been very successful management of debt levels. To add to this, IKGH has a quick ratio of 2.14, which demonstrates the ability of the company to cover short-term liquidity needs.
  • Net operating cash flow has significantly increased by 805.91% to $3.68 million when compared to the same quarter last year. In addition, IAO KUN GROUP HOLDING CO LTD has also vastly surpassed the industry average cash flow growth rate of -4.56%.
  • IKGH, with its decline in revenue, underperformed when compared the industry average of 5.8%. Since the same quarter one year prior, revenues fell by 21.8%. Weakness in the company's revenue seems to have hurt the bottom line, decreasing earnings per share.
  • The company, on the basis of change in net income from the same quarter one year ago, has significantly underperformed when compared to that of the S&P 500 and the Hotels, Restaurants & Leisure industry. The net income has significantly decreased by 1803.9% when compared to the same quarter one year ago, falling from -$2.98 million to -$56.72 million.
  • Return on equity has greatly decreased when compared to its ROE from the same quarter one year prior. This is a signal of major weakness within the corporation. Compared to other companies in the Hotels, Restaurants & Leisure industry and the overall market, IAO KUN GROUP HOLDING CO LTD's return on equity significantly trails that of both the industry average and the S&P 500.

You can view the full analysis from the report here:

Asia Entertainment & Resources Ratings Report

STOCKS TO BUY: TheStreet Quant Ratings has identified a handful of stocks that can potentially TRIPLE in the next 12 months. Learn more.

At the close,

Diversified Restaurant Holdings

(

BAGR

) was up $0.23 (4.9%) to $4.95 on light volume. Throughout the day, 3,380 shares of Diversified Restaurant Holdings exchanged hands as compared to its average daily volume of 17,100 shares. The stock ranged in a price between $4.66-$4.95 after having opened the day at $4.70 as compared to the previous trading day's close of $4.72.

Diversified Restaurant Holdings has a market cap of $128.6 million and is part of the services sector. Shares are up 3.1% year-to-date as of the close of trading on Wednesday.

STOCKS TO BUY: TheStreet Quant Ratings has identified a handful of stocks that can potentially TRIPLE in the next 12 months. Learn more.

Dover Motorsports

(

DVD

) was another company that pushed the Leisure industry higher today. Dover Motorsports was up $0.10 (4.4%) to $2.37 on light volume. Throughout the day, 7,070 shares of Dover Motorsports exchanged hands as compared to its average daily volume of 10,300 shares. The stock ranged in a price between $2.29-$2.37 after having opened the day at $2.30 as compared to the previous trading day's close of $2.27.

Dover Motorsports, Inc., through its subsidiaries, markets and promotes motorsports entertainment in the United States. The company promotes events under the auspices of the sanctioning body in motorsports, the National Association for Stock Car Auto Racing. Dover Motorsports has a market cap of $41.8 million and is part of the services sector. Shares are down 9.6% year-to-date as of the close of trading on Wednesday. Currently there is 1 analyst who rates Dover Motorsports a buy, 1 analyst rates it a sell, and none rate it a hold.

TheStreet Ratings rates Dover Motorsports as a

hold

. The company's strengths can be seen in multiple areas, such as its largely solid financial position with reasonable debt levels by most measures, attractive valuation levels and good cash flow from operations. However, as a counter to these strengths, we also find weaknesses including a generally disappointing performance in the stock itself, disappointing return on equity and deteriorating net income.

Highlights from TheStreet Ratings analysis on DVD go as follows:

  • The current debt-to-equity ratio, 0.33, is low and is below the industry average, implying that there has been successful management of debt levels. Along with the favorable debt-to-equity ratio, the company maintains an adequate quick ratio of 1.13, which illustrates the ability to avoid short-term cash problems.
  • 38.02% is the gross profit margin for DOVER MOTORSPORTS INC which we consider to be strong. Regardless of DVD's high profit margin, it has managed to decrease from the same period last year. Despite the mixed results of the gross profit margin, DVD's net profit margin of 19.95% compares favorably to the industry average.
  • In its most recent trading session, DVD has closed at a price level that was not very different from its closing price of one year earlier. This is probably due to its weak earnings growth as well as other mixed factors. Looking ahead, other than the push or pull of the broad market, we do not see anything in the company's numbers that may help reverse the decline experienced over the past 12 months. Despite the past decline, the stock is still selling for more than most others in its industry.
  • Current return on equity is lower than its ROE from the same quarter one year prior. This is a clear sign of weakness within the company. Compared to other companies in the Hotels, Restaurants & Leisure industry and the overall market, DOVER MOTORSPORTS INC's return on equity significantly trails that of both the industry average and the S&P 500.

You can view the full analysis from the report here:

Dover Motorsports Ratings Report

STOCKS TO BUY: TheStreet Quant Ratings has identified a handful of stocks that can potentially TRIPLE in the next 12 months. Learn more.

Editor's Note: Any reference to TheStreet Ratings and its underlying recommendation does not reflect the opinion of TheStreet, Inc. or any of its contributors including Jim Cramer or Stephanie Link.