China Marine Food Group Ltd. Financial Ratios — CMFO Stock

Profitability (USD)

	2000 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y
As of date	12/31/2000	12/31/2004	12/31/2005	12/31/2006	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011	12/31/2012

Return on Common Equity (%)	- -	- -	- -	- -	93.89	72.89	54.24	50.5	15.85	-8.03
Return on Assets (%)	- -	-22.51	- -	91.2	34.95	25.93	24.37	22.06	6.52	-3.15
Return on Capital (%)	- -	- -	- -	122.14	75.27	64.08	47.53	48	15.41	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	98.4	- -	- -	28.1	29.58	31.13	27.49	30.54	22.04	22.78
EBITDA Margin (%)	-1,440.13	- -	- -	27.28	28.05	26.01	23.71	22.94	9.29	3.1
Operating Margin (%)	-1,429.34	- -	- -	26.23	27.43	25.53	23.23	20.66	7.19	0.98
Incremental Operating Margin (%)	- -	-1,253.41	- -	26.26	31.11	19.92	17.84	17.3	-70.51	-65.86
Pretax Margin (%)	-1,429.34	- -	- -	25.64	27.13	26.2	23.88	20.86	7.37	-2.15
Profit Margin (%)	-1,429.34	- -	- -	25.64	23.78	22.79	20.93	17.23	5.95	-2.85
Net Income to Common Margin (%)	-1,429.34	- -	- -	25.64	23.78	22.79	20.93	17.23	5.95	-2.85
Effective Tax Rate (%)	- -	- -	- -	- -	12.35	13	12.34	17.41	19.31	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	52.67	- -	- -	6.21	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -	- -	44.44	72.89	54.24	47.36	15.85	-8.03

Credit (USD)

API ChatGPT

	2000 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y
As of date	12/31/2000	12/31/2004	12/31/2005	12/31/2006	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011	12/31/2012

Total Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
ST Debt	- -	- -	- -	4	1	4	4	- -	3	9
LT Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Debt/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Debt/EBITDA	1.04	- -	- -	-0.72	-2.32	-2.15	-0.18	-0.55	0.15	1.62
Total Debt/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Debt/EBIT	1.04	- -	- -	-0.75	-2.37	-2.2	-0.19	-0.61	0.19	5.09
EBITDA to Interest Expense	- -	- -	- -	- -	- -	39.77	71.58	703	1,164.16	11.08
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	26.63	55.86	360.47	205.79	5.84
EBIT to Interest Expense	- -	- -	- -	- -	- -	39.02	70.15	633.2	901.62	3.52
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	-91.99	- -	- -	50.97	31.02	38.6	49.74	40.36	41.82	36.66
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Debt to Equity	-124.05	- -	- -	-52.25	-75.18	-60.75	-5.02	-13.6	1.51	6.22
Net Debt/Capital (%)	50.37	- -	- -	-217.73	180.69	368.81	-9.76	-44.77	3.25	12.74
EBITDA	- -	- -	- -	7	10	13	16	28	13	5
EBITDA-CapEx	- -	- -	- -	7	10	9	13	14	2	3
Operating Income (Loss)	- -	- -	- -	7	10	12	16	25	10	2

Liquidity (USD)

API ChatGPT

	2000 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y
As of date	12/31/2000	12/31/2004	12/31/2005	12/31/2006	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011	12/31/2012

Cash Ratio	3.77	- -	- -	1.8	9.41	4.78	0.89	1.65	0.07	0.05
Current Ratio	3.86	- -	- -	2.28	11.54	6.56	7.01	7.87	8.99	4.7
Quick Ratio	3.79	- -	- -	2.05	11.02	5.5	6.51	6.8	7.88	2.81
CFO/Avg Current Liab	- -	-0.96	-6.46	3.67	1.74	1.3	0.77	-0.72	-0.93	-0.3
Common Equity/Total Assets	-91.99	- -	- -	50.97	31.02	38.6	49.74	40.36	41.82	36.66
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
CFO/Total Liabilities	-267.39	-345.26	-2,015.22	183.3	257.57	90.56	70.43	-66.4	-95.99	-21.7
CFO/CapEx	-12.69	- -	- -	10,223.91	317.88	1.43	1.56	-0.46	-0.77	-1.84
Altman's Z-Score	-3.35	- -	- -	4.71	28.82	6.34	15.76	13.4	5.44	3.27

Working Capital (USD)

API ChatGPT

	2000 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y
As of date	12/31/2000	12/31/2004	12/31/2005	12/31/2006	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011	12/31/2012

Accounts Receivable Turnover	- -	- -	- -	42.56	13.31	10.84	5.88	3.64	2.46	2.56
Days Sales Outstanding	- -	- -	- -	8.58	27.42	33.67	62.04	100.21	148.56	142.33
Inventory Turnover	- -	- -	- -	34.73	22.08	8.54	9.56	12.29	11.89	5.36
Days Inventory Outstanding	- -	- -	- -	10.51	16.53	42.72	38.18	29.7	30.7	68.05
Accounts Payable Turnover	- -	-0.75	- -	182.58	77.33	91.67	73.21	39.28	35.01	43.76
Accounts Payable Turnover Days	- -	-485.28	- -	2	4.72	3.98	4.99	9.29	10.43	8.34
Cash Conversion Cycle	- -	- -	- -	17.09	39.23	72.41	95.23	120.62	168.83	202.04
Inventory to Cash Days	- -	- -	- -	-1.93	10.89	-9.05	23.85	70.51	117.85	74.28
Inventories	- -	- -	- -	1	1	7	4	10	9	36
Raw Materials	- -	- -	- -	1	1	5	1	1	4	33
Work In Process	- -	- -	- -	- -	- -	1	3	9	4	3
Finished Goods	- -	- -	- -	- -	- -	- -	- -	1	1	- -
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

API ChatGPT

	2000 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y
As of date	12/31/2000	12/31/2004	12/31/2005	12/31/2006	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011	12/31/2012

Market Capitalization	- -	1	1	- -	110	35	166	153	35	24
- Cash & Cash Equivalents	- -	- -	- -	9	24	32	7	16	1	1
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Capital	- -	- -	- -	12	11	24	38	50	61	63
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Debt / EV	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Sales	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Diluted Market Cap	- -	1	1	- -	120	35	176	156	35	24
Diluted Enterprise Value	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
TTM Sales	- -	- -	- -	27	36	49	70	123	144	157
TTM EBITDA	- -	- -	- -	7	10	13	16	28	13	5
TTM Operating Income	- -	- -	- -	7	10	12	16	25	10	2
TTM Cash Flow to Firm	- -	- -	- -	9	7	6	6	-6	-8	-4
TTM Free Cash Flow to Firm	- -	- -	- -	9	7	10	9	7	3	-1

Multiples (USD)

API ChatGPT

	2000 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y
As of date	12/31/2000	12/31/2004	12/31/2005	12/31/2006	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011	12/31/2012

Price/Free Cash Flow	- -	-94.37	-90.39	- -	17.88	3.43	18.89	20.99	13.65	-12.31
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Low Price	- -	5.63	6	- -	4.78	1.45	1.1	3.07	1.08	0.66
EV/Sales	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings	- -	- -	- -	- -	12.68	3.14	11.39	7.23	4.1	- -
Price/Earnings Average	- -	-115.59	-108.72	- -	26.23	5.16	6.01	7.71	9.76	-7
Price/Earnings High	- -	-115.59	-108.72	- -	39.78	12.41	12.79	11.55	18.71	-11.59
Price/Earnings Low	- -	-115.59	-108.72	- -	12.68	3	1.74	4.11	3.72	-4.37
Price/Book Value	- -	-6.26	-6.29	- -	10.37	1.75	4.91	3.06	0.6	0.44
Price/Book Value Average	- -	-6.26	-6.29	- -	21.46	2.88	2.59	3.26	1.44	0.59
Price/Book Value High	- -	-6.26	-6.29	- -	32.55	6.93	5.52	4.89	2.76	0.97
Price/Book Value Low	- -	-6.26	-6.29	- -	10.37	1.67	0.75	1.74	0.55	0.37
Price/Tangible Book Value	- -	-325.84	-1,821.57	- -	3.55	0.79	2.8	1.76	0.34	0.22
Price/Tangible Book Value Average	- -	-325.84	-1,821.57	- -	7.35	1.29	1.48	1.87	0.8	0.29
Price/Tangible Book Value High	- -	-325.84	-1,821.57	- -	11.14	3.11	3.15	2.81	1.54	0.48
Price/Tangible Book Value Low	- -	-325.84	-1,821.57	- -	3.55	0.75	0.43	1	0.31	0.18
Price/Sales	- -	- -	- -	- -	3.01	0.72	2.38	1.25	0.24	0.15
Price/Sales Average	- -	- -	- -	- -	6.24	1.18	1.26	1.33	0.58	0.2
Price/Sales High	- -	- -	- -	- -	9.46	2.83	2.68	1.99	1.11	0.33
Price/Sales Low	- -	- -	- -	- -	3.01	0.68	0.36	0.71	0.22	0.12
Price/Cash Flow	- -	-94.37	-90.39	- -	16.39	5.83	29.28	-24.42	-4.17	-5.61
Price/Cash Flow Average	- -	-94.37	-90.39	- -	33.91	9.57	15.44	-26.06	-9.91	-7.4
Price/Cash Flow High	- -	-94.37	-90.39	- -	51.43	23.01	32.88	-39.03	-19.01	-12.27
Price/Cash Flow Low	- -	-94.37	-90.39	- -	16.39	5.56	4.48	-13.89	-3.78	-4.63
Price/Free Cash Flow Average	- -	-94.37	-90.39	- -	36.99	5.63	9.96	22.39	32.46	-16.25
Price/Free Cash Flow High	- -	-94.37	-90.39	- -	56.11	13.55	21.21	33.54	62.27	-26.92
Price/Free Cash Flow Low	- -	-94.37	-90.39	- -	17.88	3.27	2.89	11.93	12.38	-10.15
EV/Sales Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Sales High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Sales Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Last Price	- -	5.63	6	- -	4.78	1.52	7.2	5.4	1.19	0.8
High Price	- -	5.63	6	- -	15	6	8.08	8.63	5.43	1.75
Enterprise Value Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Enterprise Value High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Enterprise Value Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Shares Outstanding	23	23	23	23	23	23	23	29	30	30
Diluted Weighted Avg Shares	29	- -	- -	16	25	23	24	29	30	30
Basic Weighted Avg Shares	29	- -	- -	16	23	23	23	28	30	30
Revenue per Share	- -	- -	- -	1.76	1.59	2.12	3.02	4.33	4.88	5.3
EBITDA per Share	- -	-0.05	-0.05	0.48	0.44	0.55	0.72	0.99	0.45	0.16
Operating Income per Share	- -	-0.05	-0.05	0.46	0.43	0.54	0.7	0.9	0.35	0.05
Basic EPS, GAAP	- -	-0.05	-0.06	0.45	0.38	0.48	0.63	0.75	0.29	-0.15
Basic EPS from Cont Ops	- -	-0.05	-0.06	0.45	0.38	0.48	0.63	0.75	0.29	-0.15
Diluted EPS, GAAP	- -	-0.05	-0.06	0.45	0.34	0.48	0.6	0.73	0.29	-0.15
Diluted EPS from Cont Ops	- -	-0.05	-0.06	0.45	0.34	0.48	0.6	0.73	0.29	-0.15
Dividend per Share	- -	- -	- -	- -	0.2	- -	- -	0.05	- -	- -
Cash Flow per Share	- -	-0.06	-0.07	0.6	0.29	0.26	0.25	-0.22	-0.29	-0.14
Free Cash Flow per Basic Share	- -	-0.06	-0.07	0.6	0.29	0.08	0.09	-0.71	-0.66	-0.22
Cash & Equivalents per Share	- -	- -	- -	0.59	1.07	1.38	0.31	0.55	0.02	0.03
Book Value per Share	- -	-0.9	-0.95	0.5	0.46	0.87	1.46	1.76	1.97	1.8
Tangible Book Value per Share	- -	-0.02	- -	0.62	1.35	1.93	2.57	3.07	3.53	3.64

China Marine Food Group Ltd.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)