Celerity Solutions, Inc. Financial Ratios — CLTY Stock

Profitability (USD)

	1991 Y	1992 Y	1993 Y	1994 Y	1995 Y	1996 Y	1997 Y	1998 Y	1999 Y
Return on Common Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Assets (%)	- -	-22.43	-16.42	-6.25	-46.99	42.25	-67.69	-27.81	-40.15
Return on Capital (%)	- -	- -	- -	- -	- -	-33.33	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	1.54	- -	- -	- -
Gross Margin (%)	55.41	43.86	47.76	47.83	23.91	44.19	-120	43.37	39.63
EBITDA Margin (%)	24.32	3.51	4.48	- -	-34.78	9.3	-195	-56.86	-19.9
Operating Margin (%)	9.46	-14.04	-10.45	-13.04	-95.65	2.33	-205	-63.51	-25.04
Incremental Operating Margin (%)	- -	- -	- -	- -	- -	-1,500	- -	- -	- -
Pretax Margin (%)	- -	- -	- -	- -	- -	72.09	- -	-29.98	-29.77
Profit Margin (%)	-4.05	-21.05	-16.42	-13.04	-93.48	69.77	-220	-32.29	-25.21
Net Income to Common Margin (%)	-4.05	-21.05	-16.42	-13.04	-93.48	69.77	-220	-32.29	-25.21
Effective Tax Rate (%)	- -	- -	- -	- -	- -	3.23	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -

Credit (USD)

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	1991 Y	1992 Y	1993 Y	1994 Y	1995 Y	1996 Y	1997 Y	1998 Y	1999 Y
Total Debt	4	4	2	- -	- -	- -	2	2	2
ST Debt	1	2	1	- -	- -	- -	- -	1	1
LT Debt	3	2	1	- -	- -	- -	2	1	1
Total Debt/EBITDA	2.44	22	8.33	- -	- -	- -	-0.41	-0.66	-0.79
Net Debt/EBITDA	2.44	21.5	3.67	- -	1.06	-5	-0.21	-0.28	-0.62
Total Debt/EBIT	6.29	-5.5	-3.57	-0.17	- -	- -	-0.39	-0.59	-0.63
Net Debt/EBIT	6.29	-5.38	-1.57	9.33	0.39	-20	-0.2	-0.25	-0.49
EBITDA to Interest Expense	- -	- -	- -	- -	- -	- -	- -	-17.03	-10.45
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	- -	- -	-24.69	-10.45
EBIT to Interest Expense	- -	- -	- -	- -	- -	- -	- -	-19.03	-13.15
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	-58.49	-79.63	-68.75	-53.57	-147.89	-105.63	-201.69	-154.44	-266.26
Long-Term Debt/Equity (%)	1,650	- -	34.21	- -	- -	- -	47.06	30.95	81.44
Long-Term Debt/Capital (%)	253.85	2,300	-43.33	- -	- -	- -	-15.53	-10.99	-7.26
Long-Term Debt/Total Assets (%)	62.26	42.59	16.25	- -	- -	- -	27.12	13.95	17.12
Total Debt/Equity (%)	2,200	-2,200	65.79	0.98	- -	- -	47.06	60.96	144.71
Total Debt/Capital (%)	338.46	4,400	-83.33	-1.69	- -	- -	-15.53	-21.64	-12.9
Total Debt/Total Assets (%)	83.02	81.48	31.25	0.89	- -	- -	27.12	27.47	30.43
Net Debt to Equity	2,200	-2,150	28.95	-54.9	-29.31	-29.41	23.53	25.57	112.67
Net Debt/Capital (%)	338.46	- -	-25	48.28	13.93	21.05	-7.21	-8.06	-9.77
EBITDA	2	- -	- -	- -	-2	- -	-4	-4	-2
EBITDA-CapEx	1	- -	- -	- -	-2	- -	-4	-5	-2
Operating Income (Loss)	1	-1	-1	-1	-4	- -	-4	-4	-3

Liquidity (USD)

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	1991 Y	1992 Y	1993 Y	1994 Y	1995 Y	1996 Y	1997 Y	1998 Y	1999 Y
Cash Ratio	- -	0.03	0.5	5.7	1.31	10	1	0.69	0.11
Current Ratio	0.5	0.39	0.96	7	3.62	27.5	3.88	1.71	0.96
Quick Ratio	0.5	0.27	0.93	6.6	2.08	15	2.62	1.68	0.92
CFO/Avg Current Liab	- -	0.16	0.07	-0.42	-1.04	0.13	-2.6	-0.05	-0.35
Common Equity/Total Assets	-58.49	-79.63	-68.75	-53.57	-147.89	-105.63	-201.69	-154.44	-266.26
Long-Term Debt/Equity (%)	1,650	- -	34.21	- -	- -	- -	47.06	30.95	81.44
Long-Term Debt/Capital (%)	253.85	2,300	-43.33	- -	- -	- -	-15.53	-10.99	-7.26
Long-Term Debt/Total Assets (%)	62.26	42.59	16.25	- -	- -	- -	27.12	13.95	17.12
Total Debt/Equity (%)	2,200	-2,200	65.79	0.98	- -	- -	47.06	60.96	144.71
Total Debt/Capital (%)	338.46	4,400	-83.33	-1.69	- -	- -	-15.53	-21.64	-12.9
Total Debt/Total Assets (%)	83.02	81.48	31.25	0.89	- -	- -	27.12	27.47	30.43
CFO/Total Liabilities	27.45	7.14	4.76	-80	-92.31	33.33	-52	-2.48	-26.2
CFO/CapEx	2.8	4	0.29	-8	-12	1	-6.5	-0.07	- -
Altman's Z-Score	0.81	-0.99	4.83	27.14	5.86	42.74	-3.54	-2.3	-4.85

Working Capital (USD)

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	1991 Y	1992 Y	1993 Y	1994 Y	1995 Y	1996 Y	1997 Y	1998 Y	1999 Y
Accounts Receivable Turnover	- -	- -	- -	- -	- -	- -	- -	5.61	4.61
Days Sales Outstanding	- -	- -	- -	- -	- -	- -	- -	65.01	79.18
Inventory Turnover	- -	- -	- -	- -	- -	- -	- -	- -	- -
Days Inventory Outstanding	- -	- -	- -	- -	- -	- -	- -	- -	- -
Accounts Payable Turnover	- -	3.2	3.33	3.69	5.38	4.8	14.67	4.15	3.72
Accounts Payable Turnover Days	- -	114.06	109.5	98.85	67.79	76.04	24.89	88.04	98.2
Cash Conversion Cycle	- -	-114.06	-109.5	-98.85	-67.79	-76.04	-24.89	-23.03	-19.02
Inventory to Cash Days	- -	- -	- -	- -	- -	- -	- -	65.01	79.18
Inventories	- -	- -	- -	- -	- -	- -	- -	- -	- -
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

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	1991 Y	1992 Y	1993 Y	1994 Y	1995 Y	1996 Y	1997 Y	1998 Y	1999 Y
Market Capitalization	- -	- -	37	45	20	21	6	10	3
- Cash & Cash Equivalents	- -	- -	1	6	2	2	1	1	- -
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	4	4	2	- -	- -	- -	2	2	2
Enterprise Value	4	4	38	39	18	19	7	10	4
Total Capital	1	- -	-3	-6	-10	-8	-10	-11	-14
Total Debt/Capital (%)	338.46	4,400	-83.33	-1.69	- -	- -	-15.53	-21.64	-12.9
Total Debt / EV	1	1.02	0.07	- -	- -	- -	0.23	0.23	0.44
EV/Sales	0.59	0.75	5.71	8.57	3.88	4.5	3.42	1.61	0.36
EV/EBITDA	2.44	21.5	127.42	- -	- -	48.34	- -	- -	- -
EV/EBIT	6.29	- -	- -	- -	- -	193.36	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	193.36	- -	93.05	- -
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	96.68	- -	5.91	- -
Diluted Market Cap	- -	- -	37	45	20	21	6	10	3
Diluted Enterprise Value	4	4	38	39	18	19	7	11	4
EV per Share	1.76	1.83	10.42	7.88	3.2	3.74	1.42	1.5	0.52
TTM Sales	7	6	7	5	5	4	2	6	11
TTM EBITDA	2	- -	- -	- -	-2	- -	-4	-4	-2
TTM Operating Income	1	-1	-1	-1	-4	- -	-4	-4	-3
TTM Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	-1
TTM Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	2	-1

Multiples (USD)

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	1991 Y	1992 Y	1993 Y	1994 Y	1995 Y	1996 Y	1997 Y	1998 Y	1999 Y
Price/Free Cash Flow	- -	- -	41.25	-64.29	-17.77	106.68	-5.49	6.82	-2.24
EV/EBIT	6.29	- -	- -	- -	- -	193.36	- -	- -	- -
Enterprise Value	4	4	38	39	18	19	7	10	4
Low Price	- -	- -	4	8.88	3.5	2.5	0.69	0.94	0.19
EV/Sales	0.59	0.75	5.71	8.57	3.88	4.5	3.42	1.61	0.36
EV/EBITDA	2.44	21.5	127.42	- -	- -	48.34	- -	- -	- -
Price/Earnings	- -	- -	- -	- -	- -	7.11	- -	- -	- -
Price/Earnings Average	- -	- -	-22.84	-89.88	-8.45	7.01	-2.66	-4.94	-4.14
Price/Earnings High	- -	- -	-35.83	-114.58	-12.18	10.34	-5.63	-8.24	-9.03
Price/Earnings Low	- -	- -	-13.33	-73.96	-4.55	4.31	-0.76	-3.13	-0.52
Price/Book Value	- -	- -	-6.75	-7.5	-1.86	-2.84	-0.51	-0.77	-0.17
Price/Book Value Average	- -	- -	-4.57	-8.99	-3.46	-2.8	-0.98	-0.76	-0.75
Price/Book Value High	- -	- -	-7.17	-11.46	-4.99	-4.14	-2.08	-1.26	-1.65
Price/Book Value Low	- -	- -	-2.67	-7.4	-1.86	-1.72	-0.28	-0.48	-0.1
Price/Tangible Book Value	- -	- -	12.38	4.74	3.76	3.14	2.32	5.35	-5.23
Price/Tangible Book Value Average	- -	- -	8.37	5.68	6.99	3.09	4.5	5.28	-22.63
Price/Tangible Book Value High	- -	- -	13.14	7.24	10.07	4.56	9.53	8.8	-49.41
Price/Tangible Book Value Low	- -	- -	4.89	4.67	3.76	1.9	1.28	3.34	-2.86
Price/Sales	- -	- -	5.54	9.78	4.25	4.96	3.02	1.62	0.24
Price/Sales Average	- -	- -	3.75	11.72	7.9	4.89	5.85	1.6	1.04
Price/Sales High	- -	- -	5.88	14.95	11.38	7.22	12.39	2.66	2.28
Price/Sales Low	- -	- -	2.19	9.65	4.25	3.01	1.66	1.01	0.13
Price/Cash Flow	- -	- -	185.63	-56.25	-16.29	213.36	-4.65	-86.81	-2.24
Price/Cash Flow Average	- -	- -	125.61	-67.41	-30.3	210.21	-8.99	-85.75	-9.7
Price/Cash Flow High	- -	- -	197.08	-85.94	-43.63	310.34	-19.06	-142.88	-21.19
Price/Cash Flow Low	- -	- -	73.33	-55.47	-16.29	129.31	-2.56	-54.28	-1.23
Price/Free Cash Flow Average	- -	- -	27.91	-77.04	-33.05	105.1	-10.63	6.74	-9.7
Price/Free Cash Flow High	- -	- -	43.8	-98.21	-47.59	155.17	-22.53	11.23	-21.19
Price/Free Cash Flow Low	- -	- -	16.3	-63.39	-17.77	64.66	-3.02	4.26	-1.23
EV/Sales Average	0.59	0.75	3.91	10.51	7.53	4.42	6.25	1.75	1.17
EV/Sales High	0.59	0.75	6.05	13.73	11.01	6.75	12.79	2.82	2.4
EV/Sales Low	0.59	0.75	2.35	8.43	3.88	2.54	2.06	1.17	0.25
EV/EBITDA Average	2.44	21.5	87.4	- -	-21.66	47.55	-3.2	-3.08	-5.86
EV/EBITDA High	2.44	21.5	135.06	- -	-31.66	72.59	-6.56	-4.96	-12.06
EV/EBITDA Low	2.44	21.5	52.56	- -	-11.15	27.33	-1.06	-2.05	-1.28
EV/EBIT Average	6.29	-5.38	-37.46	-80.55	-7.88	190.21	-3.05	-2.76	-4.66
EV/EBIT High	6.29	-5.38	-57.88	-105.25	-11.51	290.34	-6.24	-4.44	-9.59
EV/EBIT Low	6.29	-5.38	-22.52	-64.62	-4.06	109.31	-1.01	-1.84	-1.02
Last Price	- -	- -	10.12	9	3.5	4.12	1.25	1.5	0.34
High Price	- -	- -	10.75	13.75	9.38	6	5.12	2.47	3.25
Enterprise Value Average	4	4	26	48	35	19	12	11	13
Enterprise Value High	4	4	41	63	51	29	26	17	28
Enterprise Value Low	4	4	16	39	18	11	4	7	3

	1991 Y	1992 Y	1993 Y	1994 Y	1995 Y	1996 Y	1997 Y	1998 Y	1999 Y
Shares Outstanding	2	3	4	5	6	5	6	9	10
Diluted Weighted Avg Shares	2	2	4	5	6	5	5	7	8
Basic Weighted Avg Shares	2	2	4	5	6	5	5	7	8
Revenue per Share	2.96	2.42	1.83	0.92	0.82	0.83	0.41	0.93	1.43
EBITDA per Share	0.72	0.09	0.08	- -	-0.29	0.08	-0.81	-0.53	-0.28
Operating Income per Share	0.28	-0.34	-0.19	-0.12	-0.79	0.02	-0.85	-0.59	-0.36
Basic EPS, GAAP	-0.12	-0.51	-0.3	-0.12	-0.77	0.58	-0.91	-0.3	-0.36
Basic EPS from Cont Ops	-0.12	-0.51	-0.3	-0.12	-0.77	0.58	-0.91	-0.3	-0.36
Diluted EPS, GAAP	-0.12	-0.51	-0.3	-0.12	-0.77	0.58	-0.91	-0.3	-0.36
Diluted EPS from Cont Ops	-0.12	-0.51	-0.3	-0.12	-0.77	0.58	-0.91	-0.3	-0.36
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	0.56	0.17	0.05	-0.16	-0.21	0.02	-0.27	-0.02	-0.15
Free Cash Flow per Basic Share	0.36	0.13	-0.14	-0.18	-0.23	- -	-0.31	-0.25	-0.15
Cash & Equivalents per Share	- -	0.04	0.38	1.14	0.3	0.39	0.17	0.35	0.05
Book Value per Share	-1.24	-1.83	-1.5	-1.2	-1.88	-1.45	-2.46	-1.96	-1.97
Tangible Book Value per Share	0.08	-0.09	0.82	1.9	0.93	1.31	0.54	0.28	-0.07

Celerity Solutions, Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)