Avistar Communications Corporation Financial Ratios — AVSR

Profitability (USD)

	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y
As of date	12/31/1998	12/31/1999	12/31/2000	12/31/2001	12/31/2002	12/31/2003	12/31/2004	12/31/2005	12/31/2006	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011

Return on Common Equity (%)	- -	- -	- -	-43.03	-65.93	-128.27	-289.96	- -	- -	- -	- -	- -	- -	- -
Return on Assets (%)	- -	-95.55	-24.06	-33.3	-51.09	-92.54	-53.68	-23.22	-46.49	-23.25	-62.68	-67.87	170.39	-152.54
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	33.66	50.51	55.85	52.8	49.12	46.47	46.65	40.5	62.16	58.79	48.06	51.36	90.54	80.12
EBITDA Margin (%)	-137.73	-48.06	-9.05	-51.83	-87.85	-135.24	-137.83	-77.01	-61.49	-21.79	-110.84	-79.22	22.69	-76.97
Operating Margin (%)	-137.73	-57.3	-19.25	-53.68	-91.56	-138.41	-143.19	-80.96	-64.1	-25.7	-116.98	-81.99	21.72	-78.29
Incremental Operating Margin (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	106.19	- -
Pretax Margin (%)	-148.67	-67.52	-21.74	-49.01	-85.92	-130.45	-131.99	-74.55	-61.85	-24.38	-72.66	-45.51	21.41	-80.83
Profit Margin (%)	-149.01	-67.75	-21.81	-48.89	-86.12	-130.75	-137.73	-74.87	-61.62	-24.58	-72.92	-45.18	22.63	-80.88
Net Income to Common Margin (%)	-149.01	-67.75	-198.25	-48.89	-86.12	-130.75	-137.73	-74.87	-61.62	-24.58	-72.92	-45.18	22.63	-80.88
Effective Tax Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	89	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -	-43.03	-65.93	-128.27	-289.96	- -	- -	- -	- -	- -	- -	- -

Credit (USD)

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	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y
As of date	12/31/1998	12/31/1999	12/31/2000	12/31/2001	12/31/2002	12/31/2003	12/31/2004	12/31/2005	12/31/2006	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011

Total Debt	- -	14	- -	- -	- -	- -	- -	- -	3	5	14	11	7	9
ST Debt	- -	5	- -	- -	- -	- -	- -	- -	3	5	7	11	7	6
LT Debt	- -	9	- -	- -	- -	- -	- -	- -	- -	- -	7	- -	- -	3
Total Debt/EBITDA	- -	-3.05	- -	-0.02	- -	- -	- -	- -	-0.37	-1.96	-1.44	-1.61	1.57	-1.47
Net Debt/EBITDA	0.02	-1.66	11.18	0.87	0.62	0.61	2.49	1.54	0.6	-0.39	-0.94	-1.57	1.16	-1.03
Total Debt/EBIT	- -	-2.55	- -	-0.02	- -	- -	- -	- -	-0.35	-1.66	-1.37	-1.55	1.64	-1.45
Net Debt/EBIT	0.02	-1.39	5.25	0.84	0.59	0.6	2.39	1.47	0.57	-0.33	-0.89	-1.51	1.21	-1.01
EBITDA to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-22.1	-15.89	74.33	-30.29
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-22.31	-16.07	70.53	-30.64
EBIT to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-23.33	-16.44	71.15	-30.81
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	-274.89	-66.65	76.9	78.07	76.42	66.74	2.12	-20.42	-67.68	-92.9	-149.38	-696.01	-240.42	-250.57
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	136.67	- -	- -	- -	- -	- -	- -	- -	- -	-1,112.88	- -	- -	-76.2
Long-Term Debt/Total Assets (%)	- -	87.33	- -	- -	- -	- -	- -	- -	- -	- -	71.48	- -	- -	58.11
Total Debt/Equity (%)	- -	-196.1	- -	0.99	- -	- -	- -	- -	-30.15	-51.9	-95.7	-82.64	-89.15	-69.57
Total Debt/Capital (%)	- -	204.06	- -	0.98	- -	- -	- -	- -	-43.17	-107.91	-2,225.76	-475.89	-821.6	-228.6
Total Debt/Total Assets (%)	- -	130.39	- -	0.77	- -	- -	- -	- -	20.41	48.22	142.96	575.15	214.33	174.32
Net Debt to Equity	1.83	-107.03	-99.52	-48.57	-60.18	-99.03	-4,213.23	197.59	48.79	-10.41	-62.22	-80.48	-66.01	-48.53
Net Debt/Capital (%)	1.8	1,522.15	-20,826.92	-94.45	-151.12	-10,260.38	102.43	66.4	32.79	-11.62	-164.68	-412.19	-194.19	-94.28
EBITDA	-7	-5	-2	-8	-8	-9	-9	-5	-8	-3	-10	-7	4	-6
EBITDA-CapEx	-7	-5	-2	-9	-8	-9	-9	-6	-8	-4	-10	-7	4	-6
Operating Income (Loss)	-7	-5	-4	-9	-8	-9	-9	-6	-8	-3	-10	-7	4	-6

Liquidity (USD)

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	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y
As of date	12/31/1998	12/31/1999	12/31/2000	12/31/2001	12/31/2002	12/31/2003	12/31/2004	12/31/2005	12/31/2006	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011

Cash Ratio	- -	0.75	3.31	3.15	2.93	1.99	2.94	1.28	0.55	0.31	0.28	0.02	0.16	0.19
Current Ratio	- -	1.2	4.28	4.32	3.96	2.77	3.22	1.72	0.82	0.54	0.54	0.11	0.27	0.33
Quick Ratio	- -	0.99	3.88	3.8	3.23	2.24	3.06	1.45	0.65	0.4	0.44	0.09	0.23	0.31
CFO/Avg Current Liab	- -	-1.75	-0.3	-1.48	-1.76	-2.91	2.51	-1.18	-0.64	-0.3	-0.54	-0.3	0.45	-0.08
Common Equity/Total Assets	-274.89	-66.65	76.9	78.07	76.42	66.74	2.12	-20.42	-67.68	-92.9	-149.38	-696.01	-240.42	-250.57
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	136.67	- -	- -	- -	- -	- -	- -	- -	- -	-1,112.88	- -	- -	-76.2
Long-Term Debt/Total Assets (%)	- -	87.33	- -	- -	- -	- -	- -	- -	- -	- -	71.48	- -	- -	58.11
Total Debt/Equity (%)	- -	-196.1	- -	0.99	- -	- -	- -	- -	-30.15	-51.9	-95.7	-82.64	-89.15	-69.57
Total Debt/Capital (%)	- -	204.06	- -	0.98	- -	- -	- -	- -	-43.17	-107.91	-2,225.76	-475.89	-821.6	-228.6
Total Debt/Total Assets (%)	- -	130.39	- -	0.77	- -	- -	- -	- -	20.41	48.22	142.96	575.15	214.33	174.32
CFO/Total Liabilities	- -	-41.72	-34.16	-188.78	-239.48	-275.78	53.56	-38.74	-29.82	-21.91	-36.32	-31.37	53.57	-5.56
CFO/CapEx	- -	-68.95	- -	-9.77	-55.92	-41.25	70.91	-24.23	-25.34	-4.57	-99.67	-59.57	26.12	-13.97
Altman's Z-Score	-6.57	-2.49	8.76	2.69	-9.16	-5.83	-4.21	-5.38	-9.44	-14.27	-18.83	-98.61	-39.21	-35.92

Working Capital (USD)

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	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y
As of date	12/31/1998	12/31/1999	12/31/2000	12/31/2001	12/31/2002	12/31/2003	12/31/2004	12/31/2005	12/31/2006	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011

Accounts Receivable Turnover	- -	- -	11.54	5	5.03	9.19	8	5.97	9.32	8.56	4.29	4.73	22.49	6.41
Days Sales Outstanding	- -	- -	31.64	72.93	72.59	39.73	45.65	61.11	39.15	42.65	85.17	77.1	16.23	56.96
Inventory Turnover	- -	5.84	5.05	4.7	3.99	3.39	4.03	5.82	7.22	8.64	12.37	23.65	47.06	81.03
Days Inventory Outstanding	- -	62.51	72.29	77.64	91.47	107.82	90.6	62.67	50.57	42.23	29.5	15.44	7.76	4.5
Accounts Payable Turnover	- -	10.77	6.34	4.99	7.61	4.43	3.1	3.84	3.91	3.24	4.74	5.83	3.03	3.66
Accounts Payable Turnover Days	- -	33.9	57.6	73.15	47.99	82.45	117.72	95.04	93.46	112.61	76.94	62.59	120.53	99.66
Cash Conversion Cycle	- -	28.61	46.33	77.42	116.08	65.1	18.53	28.74	-3.73	-27.73	37.73	29.94	-96.55	-38.2
Inventory to Cash Days	- -	-62.51	-40.66	-4.71	-18.88	-68.1	-44.95	-1.56	-11.43	0.43	55.67	61.67	8.47	52.46
Inventories	- -	2	2	1	1	1	1	1	1	- -	- -	- -	- -	- -
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	1	1	1	1	1	1	- -	- -	- -	- -	- -
Other Inventory	- -	2	2	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

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	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y
As of date	12/31/1998	12/31/1999	12/31/2000	12/31/2001	12/31/2002	12/31/2003	12/31/2004	12/31/2005	12/31/2006	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011

Market Capitalization	- -	- -	113	50	6	46	44	54	64	12	30	17	24	25
- Cash & Cash Equivalents	- -	6	22	7	5	5	22	8	8	4	5	- -	2	3
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	- -	14	- -	- -	- -	- -	- -	- -	3	5	14	11	7	9
Enterprise Value	- -	8	91	37	-1	40	23	43	59	13	40	28	29	31
Total Capital	-8	7	22	15	8	5	1	-4	-7	-5	-1	-2	-1	-4
Total Debt/Capital (%)	- -	204.06	- -	0.98	- -	- -	- -	- -	-43.17	-107.91	-2,225.76	-475.89	-821.6	-228.6
Total Debt / EV	- -	1.83	- -	- -	- -	- -	- -	- -	0.05	0.4	0.35	0.4	0.24	0.29
EV/Sales	- -	0.8	4.27	2.3	- -	6.14	3.59	6.19	4.48	1.06	4.51	3.21	1.48	3.92
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	6.51	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	6.8	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -	1.79	- -	- -	- -	- -	- -	4.83	- -
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	1.76	- -	- -	- -	- -	- -	4.65	- -
Diluted Market Cap	- -	- -	91	50	6	40	43	52	61	12	30	17	24	24
Diluted Enterprise Value	- -	8	70	43	1	35	22	44	57	13	40	28	30	30
EV per Share	- -	0.3	3.64	1.48	- -	1.34	0.68	1.22	1.67	0.37	1.14	0.73	0.74	0.76
TTM Sales	5	9	21	16	9	7	6	7	13	12	9	9	20	8
TTM EBITDA	-7	-5	-2	-8	-8	-9	-9	-5	-8	-3	-10	-7	4	-6
TTM Operating Income	-7	-5	-4	-9	-8	-9	-9	-6	-8	-3	-10	-7	4	-6
TTM Cash Flow to Firm	- -	-7	-2	-8	-6	-8	13	-9	-7	-4	-8	-4	6	-1
TTM Free Cash Flow to Firm	- -	-7	-2	-7	-6	-7	13	-9	-7	-3	-8	-4	6	-1

Multiples (USD)

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	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y
As of date	12/31/1998	12/31/1999	12/31/2000	12/31/2001	12/31/2002	12/31/2003	12/31/2004	12/31/2005	12/31/2006	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011

Price/Free Cash Flow	- -	- -	-40.81	-7.03	-1.01	-5.44	3.37	-5.68	-8.7	-3.54	-3.46	-3.46	3.93	-25.76
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	6.8	- -
Enterprise Value	- -	8	91	37	-1	40	23	43	59	13	40	28	29	31
Low Price	- -	- -	3.25	0.88	0.11	0.2	0.62	1.06	1.15	0.22	0.33	0.25	0.3	0.61
EV/Sales	- -	0.8	4.27	2.3	- -	6.14	3.59	6.19	4.48	1.06	4.51	3.21	1.48	3.92
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	6.51	- -
Price/Earnings	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	5.36	- -
Price/Earnings Average	- -	- -	-1.5	-8.42	-3.45	-3.41	-4.32	-13.1	-6.53	-14.7	-5.37	-7.14	4.95	-3.74
Price/Earnings High	- -	- -	-3.14	-24.63	-8.2	-11.87	-7.45	-20.46	-13.95	-280.11	-9.2	-13.57	9.66	-3.74
Price/Earnings Low	- -	- -	-0.73	-2.78	-0.37	-0.61	-2.32	-6.88	-4.79	-2.57	-1.79	-2.34	2.63	-3.74
Price/Book Value	- -	- -	5.19	3.35	0.73	8.36	86.32	-12.98	-6.45	-1.26	-2.08	-1.28	-3.04	-1.92
Price/Book Value Average	- -	- -	7.74	4.44	3.29	6.13	74.8	-17.01	-5.59	-4.41	-2.34	-2.18	-2.81	-1.92
Price/Book Value High	- -	- -	16.16	12.98	7.83	21.35	129.16	-26.56	-11.93	-84.07	-4.02	-4.15	-5.48	-1.92
Price/Book Value Low	- -	- -	3.75	1.47	0.35	1.1	40.24	-8.94	-4.1	-0.77	-0.78	-0.72	-1.49	-1.92
Price/Tangible Book Value	- -	- -	5.19	3.35	0.73	8.36	86.32	-12.98	-6.45	-1.26	-2.08	-1.28	-3.04	-1.92
Price/Tangible Book Value Average	- -	- -	7.74	4.44	3.29	6.13	74.8	-17.01	-5.59	-4.41	-2.34	-2.18	-2.81	-1.92
Price/Tangible Book Value High	- -	- -	16.16	12.98	7.83	21.35	129.16	-26.56	-11.93	-84.07	-4.02	-4.15	-5.48	-1.92
Price/Tangible Book Value Low	- -	- -	3.75	1.47	0.35	1.1	40.24	-8.94	-4.1	-0.77	-0.78	-0.72	-1.49	-1.92
Price/Sales	- -	- -	2	3.11	0.66	6.08	6.86	7.49	4.64	1.03	3.47	1.89	1.21	3.03
Price/Sales Average	- -	- -	2.98	4.12	2.97	4.45	5.95	9.81	4.03	3.61	3.91	3.23	1.12	3.03
Price/Sales High	- -	- -	6.22	12.04	7.06	15.52	10.27	15.31	8.59	68.84	6.71	6.13	2.19	3.03
Price/Sales Low	- -	- -	1.44	1.36	0.32	0.8	3.2	5.15	2.95	0.63	1.3	1.06	0.6	3.03
Price/Cash Flow	- -	- -	-19.16	-6.31	-0.99	-5.31	3.42	-5.45	-8.36	-2.76	-3.43	-3.41	4	-23.91
Price/Cash Flow Average	- -	- -	-28.55	-8.36	-4.45	-3.89	2.96	-7.14	-7.25	-9.66	-3.86	-5.83	3.7	-23.91
Price/Cash Flow High	- -	- -	-59.6	-24.46	-10.58	-13.55	5.11	-11.14	-15.47	-184.07	-6.62	-11.08	7.21	-23.91
Price/Cash Flow Low	- -	- -	-13.84	-2.76	-0.47	-0.7	1.59	-3.75	-5.31	-1.69	-1.29	-1.91	1.97	-23.91
Price/Free Cash Flow Average	- -	- -	-60.81	-9.32	-4.53	-3.99	2.92	-7.45	-7.54	-12.37	-3.9	-5.93	3.64	-25.76
Price/Free Cash Flow High	- -	- -	-126.96	-27.25	-10.78	-13.89	5.04	-11.62	-16.1	-235.67	-6.69	-11.27	7.09	-25.76
Price/Free Cash Flow Low	- -	- -	-29.47	-3.08	-0.48	-0.72	1.57	-3.91	-5.53	-2.16	-1.3	-1.94	1.93	-25.76
EV/Sales Average	- -	0.8	6.86	3.67	2.43	4.28	2.66	9.05	3.84	3.71	4.96	4.61	1.39	3.92
EV/Sales High	- -	0.8	15.41	11.61	6.53	16.96	7.08	14.79	8.61	69.19	7.75	7.65	2.45	3.92
EV/Sales Low	- -	0.8	2.8	0.91	- -	0.09	- -	4.19	2.71	0.72	2.34	2.35	0.86	3.92
EV/EBITDA Average	0.02	-1.67	-75.8	-7.08	-2.76	-3.16	-1.93	-11.75	-6.24	-17.04	-4.47	-5.82	6.11	-5.09
EV/EBITDA High	0.02	-1.67	-170.4	-22.39	-7.43	-12.54	-5.13	-19.21	-14	-317.51	-6.99	-9.65	10.81	-5.09
EV/EBITDA Low	0.02	-1.67	-30.97	-1.76	0.26	-0.07	0.11	-5.44	-4.41	-3.3	-2.11	-2.96	3.79	-5.09
EV/EBIT Average	0.02	-1.4	-35.62	-6.84	-2.65	-3.09	-1.85	-11.17	-5.99	-14.44	-4.24	-5.62	6.39	-5
EV/EBIT High	0.02	-1.4	-80.07	-21.62	-7.13	-12.25	-4.94	-18.27	-13.43	-269.16	-6.63	-9.33	11.29	-5
EV/EBIT Low	0.02	-1.4	-14.55	-1.7	0.25	-0.07	0.11	-5.17	-4.23	-2.8	-2	-2.86	3.96	-5
Last Price	- -	- -	4.5	2	0.23	1.52	1.33	1.54	1.81	0.36	0.88	0.45	0.61	0.61
High Price	- -	- -	14	7.75	2.46	3.88	1.99	3.15	3.35	24	1.7	1.45	1.1	0.61
Enterprise Value Average	- -	8	147	59	21	28	17	63	51	44	43	41	27	31
Enterprise Value High	- -	8	330	188	57	112	45	102	114	827	68	67	48	31
Enterprise Value Low	- -	8	60	15	-2	1	-1	29	36	9	21	21	17	31

Shares Outstanding	25	25	25	25	25	30	33	35	35	34	35	39	39	41
Diluted Weighted Avg Shares	- -	19	20	25	25	26	33	34	34	34	35	37	40	39
Basic Weighted Avg Shares	- -	19	10	25	25	26	33	34	34	34	35	37	39	39
Revenue per Share	58.27	0.5	2.25	0.64	0.35	0.25	0.19	0.21	0.39	0.35	0.25	0.24	0.5	0.2
EBITDA per Share	-80.26	-0.24	-0.2	-0.33	-0.31	-0.34	-0.27	-0.16	-0.24	-0.08	-0.28	-0.19	0.11	-0.16
Operating Income per Share	-80.26	-0.29	-0.43	-0.35	-0.32	-0.35	-0.28	-0.17	-0.25	-0.09	-0.3	-0.19	0.11	-0.16
Basic EPS, GAAP	-86.83	-0.34	-4.46	-0.31	-0.3	-0.33	-0.27	-0.15	-0.24	-0.09	-0.18	-0.11	0.11	-0.16
Basic EPS from Cont Ops	-86.83	-0.34	-0.49	-0.31	-0.3	-0.33	-0.27	-0.15	-0.24	-0.09	-0.18	-0.11	0.11	-0.16
Diluted EPS, GAAP	-86.83	-0.34	-2.1	-0.31	-0.3	-0.33	-0.27	-0.15	-0.24	-0.09	-0.18	-0.11	0.11	-0.16
Diluted EPS from Cont Ops	-86.83	-0.34	-0.23	-0.31	-0.3	-0.33	-0.27	-0.15	-0.24	-0.09	-0.18	-0.11	0.11	-0.16
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	- -	-0.39	-0.23	-0.32	-0.23	-0.29	0.39	-0.28	-0.22	-0.13	-0.26	-0.13	0.15	-0.03
Free Cash Flow per Basic Share	- -	-0.4	-0.23	-0.35	-0.24	-0.29	0.38	-0.29	-0.23	-0.16	-0.26	-0.13	0.15	-0.03
Cash & Equivalents per Share	0.01	0.25	0.86	0.53	0.28	0.18	0.65	0.32	0.22	0.14	0.14	0.01	0.05	0.07
Book Value per Share	-0.3	-0.28	0.87	0.6	0.31	0.18	0.02	-0.12	-0.28	-0.29	-0.42	-0.35	-0.2	-0.32
Tangible Book Value per Share	-0.3	-0.28	0.87	0.6	0.31	0.18	0.02	-0.12	-0.28	-0.29	-0.42	-0.35	-0.2	-0.32

Avistar Communications Corporation

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)