I don't post company supplied information that has very little meaning and certainly isn't real DD.
I haven't seen anyone else go through the financial statement and ask questions at obvious problems.
I found it very odd that in all of the "DD" you posted - you failed to mention the lawsuit and the settlement in July.
ZMRK has 150 days to comply with settlement agreement - it is very unusual that Zale didn't issue a press release providing more details for the investors.
You must know that if ZMRK was a fully reporting company they would have to file a 8-K to inform shareholders of a material event.