Note: Our quantitative model makes stock recommendations based on GAAP figures that may differ materially from data as reported by the companies themselves. As a result, rating changes are occasionally driven by so-called nonrecurring items. As always, we urge readers to use TSC Ratings' reports in conjunction with additional information to construct their opinions on the value that should be placed on any given stock.The following ratings changes were generated on Monday, March 30. We've downgraded Bermuda-based liquefied natural gas shipping company Golar LNG ( GLNG) from hold to sell, driven by its deteriorating net income, generally weak debt management, disappointing return on equity, weak operating cash flow and generally disappointing historical performance in the stock itself. Net income fell from $910,000 in the same quarter last year to -$57.7 million in the most recent quarter. Golar has a debt-to-equity ratio of 3.5, which is above the industry average. Return on equity has decreased compared with the year-ago quarter. Net operating cash flow decreased 49.4% to $17.2 million. Shares have tumbled by 79.7% over the past year, underperforming the S&P 500, and EPS are also down compared with the year-ago quarter. Naturally, the overall market trend is bound to be a significant factor, and in one sense, the stock's sharp decline last year is a positive for future investors, making it cheaper (in proportion to its earnings over the past year) than most other stocks in its industry. But due to other concerns, we feel the stock is still not a good buy right now. We've downgraded offshore energy company Helix Energy Solutions Group ( HLX) from hold to sell, driven by its deteriorating net income, disappointing return on equity, weak operating cash flow, generally weak debt management and generally disappointing historical performance in the stock itself. Net income fell from $121.3 million in the year-ago quarter to -$859.3 million in the most recent quarter. ROE also decreased, which could signal weakness in the corporation. Net operating cash flow fell 22.4% to $105.6 million compared with the year-ago quarter. The company has a debt-to-equity ratio of 1.7, which is above the industry average, and a quick ratio of 1.2, which is somewhat strong and could demonstrate an ability to cover short-term liquidity needs.