Acura Pharmaceuticals, Inc. Financial Ratios — ACUR Stock

Profitability (USD)

	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y
As of date	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021

Return on Common Equity (%)	- -	51.89	-47.29	-46.85	34.06	-30.08	-61.03	-114.99	-77.04	-162.68	- -	- -	- -	- -	- -
Return on Assets (%)	-18.26	32.68	-42.3	-44.27	33.14	-29.19	-48.19	-59.15	-30.24	-58.71	-88.7	-113.74	-160.12	-56.21	-67.72
Return on Capital (%)	- -	51.89	- -	- -	34.06	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Invested Capital (%)	- -	50.04	- -	- -	34.02	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	100	100	100	100	100	- -	7.32	69.77	92.36	89.9	95.68	100	100	100	100
EBITDA Margin (%)	-32.42	47.54	-348.63	-380.22	52.11	- -	-11,346.34	-1,587.88	-42.73	-139.16	-166.25	-886.59	-17.01	-17.73	-71.91
Operating Margin (%)	-76.61	47.22	-352.02	-384.29	51.47	- -	-11,455.28	-1,624.37	-46.59	-146.89	-176.16	-954.88	-27.29	-21.23	-77.67
Incremental Operating Margin (%)	- -	68.07	- -	- -	135.58	99.06	- -	- -	- -	- -	- -	- -	- -	- -	- -
Pretax Margin (%)	-217.27	48.97	-348.27	-383.45	51.46	- -	-11,301.63	-1,758.85	-58.1	-165.5	-196.12	-937.07	-142.04	-33.84	-56.24
Profit Margin (%)	-67.36	32.57	-412.91	-383.78	50.74	- -	-11,301.63	-1,758.85	-58.1	-165.5	-191.57	-937.07	-142.04	-33.84	-56.24
Net Income to Common Margin (%)	-67.36	32.57	-412.91	-383.78	50.74	- -	-11,301.63	-1,758.85	-58.1	-165.5	-191.57	-937.07	-142.04	-33.84	-56.24
Effective Tax Rate (%)	- -	33.48	- -	- -	1.4	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	51.89	-47.29	-46.85	34.06	-30.08	-61.03	-114.99	-77.04	-162.68	- -	- -	- -	- -	- -

Credit (USD)

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	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y
As of date	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021

Total Debt	- -	- -	- -	- -	- -	- -	10	10	8	5	3	4	6	6	- -
ST Debt	- -	- -	- -	- -	- -	- -	- -	2	2	2	3	- -	- -	6	- -
LT Debt	- -	- -	- -	- -	- -	- -	10	8	5	3	- -	4	6	- -	- -
Total Debt/EBITDA	- -	- -	- -	- -	- -	- -	-0.69	-0.8	-2.11	-0.86	-0.55	-1.16	-13.27	-9.9	-0.18
Net Debt/EBITDA	15.11	-1.44	2.26	1.91	-3.35	0.78	0.2	-0.74	-2.11	-0.43	-0.1	-1.14	-11.37	-9.25	-0.08
Total Debt/EBIT	- -	- -	- -	- -	- -	- -	-0.68	-0.78	-1.94	-0.82	-0.52	-1.08	-8.28	-8.27	-0.16
Net Debt/EBIT	6.39	-1.45	2.24	1.89	-3.39	0.77	0.19	-0.72	-1.94	-0.41	-0.09	-1.06	-7.09	-7.73	-0.07
EBITDA to Interest Expense	- -	- -	- -	- -	- -	- -	-1,550.67	-10.43	-3.36	-6.96	-8.27	-9.2	-0.98	-1.41	-5.62
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	- -	-1,553.22	-12.3	-3.56	-7.04	-8.27	-9.2	-0.98	-1.41	-5.62
EBIT to Interest Expense	- -	- -	- -	- -	- -	- -	-1,565.56	-10.67	-3.66	-7.34	-8.77	-9.91	-1.57	-1.68	-6.07
Interest Expense	- -	- -	- -	- -	- -	- -	- -	1	1	1	1	- -	- -	- -	- -
Common Equity/Total Assets	41.03	86.27	93.71	95.48	98.57	95.08	62.6	31.51	46.58	14.41	-0.59	-168.08	-185.05	-339.34	20.7
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	53.56	154.37	68.73	251.82	- -	- -	- -	- -	93.82
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	- -	34.88	53.38	34.7	45.56	- -	695.88	476.57	27.78	44.18
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	33.53	48.64	32.01	36.29	- -	196.28	234.19	6.05	19.42
Total Debt/Equity (%)	- -	- -	- -	- -	- -	- -	53.56	189.17	98.1	452.66	-9,977.78	-116.78	-126.56	-106.42	112.36
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	34.88	65.42	49.52	81.91	101.01	695.88	476.57	1,658.47	52.91
Total Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	33.53	59.61	45.69	65.24	58.51	196.28	234.19	361.12	23.26
Net Debt to Equity	-167.56	-82.01	-100.88	-98.78	-97.39	-27.06	-15.29	173.85	98.1	226.04	-1,755.56	-114.27	-108.37	-99.41	47.75
Net Debt/Capital (%)	248.01	-456.02	11,429.55	-8,123.31	-3,724.95	-37.09	-18.05	63.48	49.52	69.33	106.04	800.97	1,294.21	-16,731.43	27.16
EBITDA	-2	21	-13	-13	11	-10	-14	-12	-4	-6	-5	-4	- -	-1	-1
EBITDA-CapEx	-2	21	-13	-13	11	-10	-14	-14	-4	-6	-5	-4	- -	-1	-1
Operating Income (Loss)	-5	21	-14	-13	11	-10	-14	-12	-4	-7	-5	-4	-1	-1	-1

Liquidity (USD)

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	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y
As of date	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021

Cash Ratio	1.41	6.01	15.03	20.87	67.33	19.26	23.55	4.04	3.34	0.77	0.48	0.06	0.8	0.05	0.13
Current Ratio	2	7.1	15.32	21.22	68.17	19.66	24.8	4.42	4.36	1.69	0.55	0.32	1.1	0.16	0.72
Quick Ratio	1.54	6.61	15.21	20.98	67.62	19.32	23.84	4.09	3.38	0.81	0.49	0.21	0.98	0.14	0.43
CFO/Avg Current Liab	0.75	0.3	-1.32	-4.1	14.64	-7.2	-10.81	-5.39	-1.18	-1.65	-1.11	-1.29	-0.49	-0.17	-0.18
Common Equity/Total Assets	41.03	86.27	93.71	95.48	98.57	95.08	62.6	31.51	46.58	14.41	-0.59	-168.08	-185.05	-339.34	20.7
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	53.56	154.37	68.73	251.82	- -	- -	- -	- -	93.82
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	- -	34.88	53.38	34.7	45.56	- -	695.88	476.57	27.78	44.18
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	33.53	48.64	32.01	36.29	- -	196.28	234.19	6.05	19.42
Total Debt/Equity (%)	- -	- -	- -	- -	- -	- -	53.56	189.17	98.1	452.66	-9,977.78	-116.78	-126.56	-106.42	112.36
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	34.88	65.42	49.52	81.91	101.01	695.88	476.57	1,658.47	52.91
Total Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	33.53	59.61	45.69	65.24	58.51	196.28	234.19	361.12	23.26
CFO/Total Liabilities	71.43	71.07	-259.24	-562.5	2,323.02	-492.51	-127.75	-100.57	-40.7	-79.19	-97.39	-67.74	-8.46	-9.43	-108.8
CFO/CapEx	620	- -	- -	-158.05	93.98	-47.88	-594.7	-5.17	-17.23	-74.17	- -	- -	- -	- -	- -
Altman's Z-Score	-3.69	25.54	55.3	56.8	169.43	26.6	-13.06	-36.47	-31.05	-78.74	-161.42	-485.73	-309.42	-331.23	-609.43

Working Capital (USD)

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	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y
As of date	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021

Accounts Receivable Turnover	- -	- -	- -	- -	- -	- -	1.24	5.56	108.01	37.99	26.6	3.94	17.89	9.07	3.98
Days Sales Outstanding	- -	- -	- -	- -	- -	- -	295.26	65.61	3.38	9.61	13.72	92.59	20.4	40.23	91.66
Inventory Turnover	- -	- -	- -	- -	- -	- -	0.49	0.82	2.26	1.54	0.83	- -	- -	- -	- -
Days Inventory Outstanding	- -	- -	- -	- -	- -	- -	752.41	446.2	161.36	236.72	440.57	- -	- -	- -	- -
Accounts Payable Turnover	- -	- -	- -	- -	- -	0.42	0.23	1.14	3.84	5.18	-4.53	- -	- -	- -	- -
Accounts Payable Turnover Days	- -	- -	- -	- -	- -	872.5	1,585	320.03	95.03	70.51	-80.66	- -	- -	- -	- -
Cash Conversion Cycle	- -	- -	- -	- -	- -	- -	-537.32	191.79	69.71	175.82	534.95	- -	- -	- -	- -
Inventory to Cash Days	- -	- -	- -	- -	- -	- -	-457.15	-380.59	-157.98	-227.12	-426.85	- -	- -	- -	- -
Inventories	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

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	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y
As of date	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021

Market Capitalization	261	314	233	145	158	102	81	22	30	9	8	2	5	5	33
- Cash & Cash Equivalents	31	30	30	24	36	7	12	1	- -	3	2	- -	1	- -	- -
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	- -	- -	- -	- -	- -	- -	10	10	8	5	3	4	6	6	- -
Enterprise Value	229	278	203	121	122	74	64	19	26	12	9	7	10	10	33
Total Capital	19	37	30	24	37	28	28	15	16	7	3	1	1	- -	- -
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	34.88	65.42	49.52	81.91	101.01	695.88	476.57	1,658.47	52.91
Total Debt / EV	- -	- -	- -	- -	- -	- -	0.15	0.49	0.29	0.46	0.3	0.64	0.6	0.6	0.01
EV/Sales	35.78	6.26	52.91	36.62	5.98	- -	522.19	25.89	3.08	2.63	2.99	15.98	3.78	2.91	20.91
EV/EBITDA	- -	13.17	- -	- -	11.48	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT	- -	13.26	- -	- -	11.63	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	11.92	66.37	- -	- -	9.95	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Free Cash Flow to Firm	11.9	66.37	- -	- -	9.84	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Diluted Market Cap	239	363	245	156	168	105	80	22	27	9	6	2	6	7	28
Diluted Enterprise Value	207	332	215	132	132	98	77	31	35	12	7	7	11	13	29
EV per Share	26.83	32.55	23.2	13.81	13.51	8.11	6.65	1.99	2.24	0.99	0.43	0.31	0.47	0.48	0.5
TTM Sales	6	44	4	3	20	- -	- -	1	9	4	3	- -	3	4	2
TTM EBITDA	-2	21	-13	-13	11	-10	-14	-12	-4	-6	-5	-4	- -	-1	-1
TTM Operating Income	-5	21	-14	-13	11	-10	-14	-12	-4	-7	-5	-4	-1	-1	-1
TTM Cash Flow to Firm	19	4	-5	-6	12	-7	-14	-10	-3	-5	-4	-4	- -	- -	-1
TTM Free Cash Flow to Firm	19	4	-5	-6	12	-7	-14	-8	-2	-5	-4	-4	- -	- -	-1

Multiples (USD)

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	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y
As of date	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021

Price/Free Cash Flow	12.41	86.55	-47.05	-24.18	13.46	-15.31	-5.84	-2.47	-7.77	-1.66	-1.42	-0.62	-9.94	-9.44	-38.28
EV/EBIT	- -	13.26	- -	- -	11.63	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	229	278	203	121	122	74	64	19	26	12	9	7	10	10	33
Low Price	29.25	17.15	20	11	11.4	5.3	6.75	2.05	1.62	0.71	0.29	0.06	0.11	0.12	0.15
EV/Sales	35.78	6.26	52.91	36.62	5.98	- -	522.19	25.89	3.08	2.63	2.99	15.98	3.78	2.91	20.91
EV/EBITDA	- -	13.17	- -	- -	11.48	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings	- -	23.16	- -	- -	15.96	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Average	-104.75	24.36	-16.84	-13.19	16.79	-12.76	-6.8	-4.08	-7.12	-3.02	-1.44	-1.99	-1.76	-7.59	-29.92
Price/Earnings High	-258.69	33.13	-26.11	-33.79	31.11	-22.12	-12.99	-7.85	-14.61	-5.66	-3.92	-4.79	-4.46	-12.52	-48.71
Price/Earnings Low	-53.1	10.82	-11.6	-8.14	10.43	-5.21	-4.64	-1.52	-3.51	-1.14	-0.8	-0.33	-0.78	-3.21	-9.69
Price/Book Value	13.92	8.46	7.79	5.97	4.32	3.69	4.5	4.35	3.73	7.67	-311.06	-0.67	-1.03	-0.77	182.85
Price/Book Value Average	26.33	8.9	8.49	6.43	4.54	4.31	5.34	10.66	4.92	18.82	-397.61	-2.11	-1.12	-1.04	169.31
Price/Book Value High	65.02	12.1	13.16	16.46	8.41	7.47	10.19	20.5	10.08	35.21	-1,078.31	-5.06	-2.83	-1.72	275.66
Price/Book Value Low	13.35	3.95	5.85	3.97	2.82	1.76	3.64	3.96	2.42	7.1	-219.9	-0.35	-0.49	-0.44	54.85
Price/Tangible Book Value	13.92	8.46	7.79	5.97	4.32	3.69	4.5	6.85	4.71	-36.58	-6.71	-0.52	-0.88	-0.76	182.85
Price/Tangible Book Value Average	26.33	8.9	8.49	6.43	4.54	4.31	5.34	16.79	6.2	-89.76	-8.58	-1.64	-0.95	-1.03	169.31
Price/Tangible Book Value High	65.02	12.1	13.16	16.46	8.41	7.47	10.19	32.29	12.72	-167.97	-23.27	-3.95	-2.42	-1.7	275.66
Price/Tangible Book Value Low	13.35	3.95	5.85	3.97	2.82	1.76	3.64	6.24	3.05	-33.88	-4.75	-0.27	-0.42	-0.44	54.85
Price/Sales	37.3	7.54	63.84	47.01	8.1	- -	648.5	29.3	3.14	2.04	2.17	5.93	2.31	1.9	18.17
Price/Sales Average	70.56	7.93	69.54	50.63	8.52	- -	768.68	71.78	4.14	5	2.77	18.69	2.5	2.57	16.83
Price/Sales High	174.26	10.79	107.79	129.68	15.78	- -	1,467.87	138.02	8.49	9.36	7.51	44.88	6.34	4.24	27.39
Price/Sales Low	35.77	3.53	47.91	31.25	5.29	- -	524.24	26.69	2.04	1.89	1.53	3.1	1.11	1.09	5.45
Price/Cash Flow	12.43	79.99	-47.05	-24.02	13.47	-14.99	-5.83	-1.99	-7.32	-1.64	-1.42	-0.62	-9.94	-9.44	-38.28
Price/Cash Flow Average	23.51	84.13	-51.26	-25.87	14.16	-17.52	-6.91	-4.88	-9.64	-4.01	-1.82	-1.96	-10.75	-12.75	-35.44
Price/Cash Flow High	58.06	114.43	-79.45	-66.26	26.24	-30.38	-13.2	-9.39	-19.76	-7.51	-4.94	-4.71	-27.24	-21.03	-57.7
Price/Cash Flow Low	11.92	37.38	-35.31	-15.97	8.8	-7.16	-4.71	-1.82	-4.74	-1.52	-1.01	-0.33	-4.76	-5.39	-11.48
Price/Free Cash Flow Average	23.47	91.02	-51.26	-26.03	14.16	-17.9	-6.92	-6.05	-10.23	-4.07	-1.82	-1.96	-10.75	-12.75	-35.44
Price/Free Cash Flow High	57.97	123.81	-79.45	-66.68	26.24	-31.03	-13.22	-11.63	-20.98	-7.61	-4.94	-4.71	-27.24	-21.03	-57.7
Price/Free Cash Flow Low	11.9	40.44	-35.31	-16.07	8.8	-7.31	-4.72	-2.25	-5.03	-1.54	-1.01	-0.33	-4.76	-5.39	-11.48
EV/Sales Average	72.06	6.74	58.33	39.99	6.39	- -	755.44	83.41	5.43	5.59	3.78	28.67	3.93	3.36	19.37
EV/Sales High	185.16	9.41	94.75	113.77	13.31	- -	1,462.83	149.59	10.18	9.93	9.98	54.72	6.98	4.48	31.48
EV/Sales Low	34.11	2.61	37.74	21.9	3.31	- -	508.12	38.36	3.13	2.48	2.16	13.16	2.82	2.37	6.33
EV/EBITDA Average	-222.29	14.17	-16.73	-10.52	12.25	-11.61	-6.66	-5.25	-12.7	-4.01	-2.27	-3.23	-23.08	-18.95	-26.93
EV/EBITDA High	-571.18	19.8	-27.18	-29.92	25.55	-20.7	-12.89	-9.42	-23.82	-7.14	-6	-6.17	-41.06	-25.25	-43.77
EV/EBITDA Low	-105.23	5.5	-10.83	-5.76	6.34	-4.28	-4.48	-2.42	-7.32	-1.78	-1.3	-1.48	-16.55	-13.36	-8.81
EV/EBIT Average	-94.06	14.27	-16.57	-10.41	12.41	-11.45	-6.59	-5.13	-11.65	-3.8	-2.15	-3	-14.39	-15.83	-24.94
EV/EBIT High	-241.7	19.93	-26.92	-29.61	25.87	-20.43	-12.77	-9.21	-21.85	-6.76	-5.66	-5.73	-25.6	-21.09	-40.53
EV/EBIT Low	-44.53	5.54	-10.72	-5.7	6.42	-4.22	-4.44	-2.36	-6.72	-1.69	-1.23	-1.38	-10.32	-11.15	-8.15
Last Price	30.5	36.7	26.65	16.55	17.45	11.1	8.35	2.25	2.5	0.77	0.4	0.11	0.23	0.21	0.5
High Price	142.5	52.5	45	45.65	34	22.5	18.9	10.6	6.75	3.52	1.4	0.87	0.63	0.47	0.75
Enterprise Value Average	461	299	224	132	131	112	93	63	47	25	11	12	10	12	30
Enterprise Value High	1,186	418	363	377	272	199	180	112	87	44	30	22	19	16	49
Enterprise Value Low	218	116	145	73	68	41	62	29	27	11	6	5	7	8	10

Shares Outstanding	9	9	9	9	9	9	10	10	12	12	21	21	21	22	65
Diluted Weighted Avg Shares	8	10	9	9	10	10	10	10	11	12	16	21	27	32	57
Basic Weighted Avg Shares	8	9	9	9	10	10	10	10	11	12	16	21	27	32	57
Revenue per Share	0.82	4.86	0.42	0.35	2.15	- -	0.01	0.08	0.8	0.38	0.19	0.02	0.1	0.11	0.03
EBITDA per Share	-0.27	2.31	-1.46	-1.34	1.12	-1.01	-1.46	-1.22	-0.34	-0.52	-0.31	-0.17	-0.02	-0.02	-0.02
Operating Income per Share	-0.63	2.3	-1.47	-1.35	1.11	-1.02	-1.47	-1.25	-0.37	-0.55	-0.33	-0.19	-0.03	-0.02	-0.02
Basic EPS, GAAP	-0.55	1.58	-1.72	-1.35	1.09	-1.02	-1.46	-1.35	-0.46	-0.62	-0.36	-0.18	-0.14	-0.04	-0.02
Basic EPS from Cont Ops	-0.55	1.58	-1.72	-1.35	1.09	-1.02	-1.46	-1.35	-0.46	-0.62	-0.36	-0.18	-0.14	-0.04	-0.02
Diluted EPS, GAAP	-0.55	1.46	-1.72	-1.35	1.08	-1.02	-1.46	-1.35	-0.46	-0.62	-0.36	-0.18	-0.14	-0.04	-0.02
Diluted EPS from Cont Ops	-0.55	1.46	-1.72	-1.35	1.08	-1.02	-1.46	-1.35	-0.46	-0.62	-0.36	-0.18	-0.14	-0.04	-0.02
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	2.45	0.46	-0.57	-0.69	1.3	-0.74	-1.43	-1.13	-0.34	-0.47	-0.28	-0.18	-0.02	-0.02	-0.01
Free Cash Flow per Basic Share	2.45	0.46	-0.57	-0.69	1.28	-0.76	-1.43	-1.35	-0.36	-0.47	-0.28	-0.18	-0.02	-0.02	-0.01
Cash & Equivalents per Share	3.67	4.15	3.45	2.74	3.94	2.99	2.7	1.24	0.92	0.23	0.11	- -	0.04	0.02	- -
Book Value per Share	2.19	4.34	3.42	2.77	4.04	3.01	1.85	0.52	0.67	0.1	- -	-0.17	-0.22	-0.27	- -
Tangible Book Value per Share	2.19	4.34	3.42	2.77	4.04	3.01	1.85	0.33	0.53	-0.02	-0.06	-0.22	-0.26	-0.28	- -

Acura Pharmaceuticals, Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)