The company's net profit margin of 6.3% trails the industry average. Nationshealth had been rated a hold since May 2007. Stereo headphones manufacturer Koss ( KOSS) has been downgraded to a hold from a buy. Its EPS declined 50% in the third quarter of 2007 compared with the same period last year. The company also has failed to demonstrate a clear trend in earnings over the past two years, making it difficult to accurately predict earnings for the coming year. Since the same quarter one year prior, revenue fell by 27.2% in the third quarter of this year. Share price has declined by 19.8% in the past 12 months. Koss had been rated a buy since October 2006. C&F Financial ( CFFI), the holding company for Citizens and Farmers bank, has been downgraded to a hold from a buy. The company's EPS declined by 19.5% in the first quarter of 2007 from the same quarter last year, and it has reported somewhat volatile earnings recently and is likely to report a decline in earnings in the coming year. Net income has decreased by 20.4% in the first quarter when compared with a year ago, dropping from $2.53 million to $2.01 million. C&F had been rated a buy since January 2007. Crude oil and natural gas producer Txco Resources ( TXCO) has been upgraded to a buy from a hold. Its debt-to-equity ratio of 0.19 is very low and is currently below that of the industry average, implying that there has been very successful management of debt levels.