Cumberland Pharmaceuticals Inc. Financial Ratios — CPIX

Profitability (USD)

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	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	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Return on Common Equity (%)	12.58	6.93	-2.55	3.03	0.93	-1.26	-11.62	-11.61	-6.61	-6.81	-7.81	-14.09	-19.07	-24.71	-11.88
Return on Assets (%)	6.03	6.02	-2.26	2.65	0.78	-1.02	-8.55	-6.76	-3.26	-3.32	-3.88	-6.28	-7.19	-8.24	-3.72
Return on Capital (%)	11.58	6.67	- -	3.16	1.04	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Invested Capital (%)	6.62	6.37	- -	2.81	0.75	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	89.51	89.67	83.02	86.31	85.18	81.96	82.09	79.5	78.42	76.89	75.51	78.29	84.66	82.61	85.02
EBITDA Margin (%)	21.29	19.9	-7.8	15.04	10.02	2.92	-3.48	-27.91	-14.2	-4.36	-8.53	-0.9	-9.57	-1.03	5.6
Operating Margin (%)	19.26	18.05	-11.87	9.64	3.32	-4.34	-9.92	-38.07	-27.01	-17.04	-21.34	-13.58	-24.16	-16.99	-6.27
Incremental Operating Margin (%)	63.57	45.01	- -	151	72.34	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Pretax Margin (%)	18.98	18.53	-11.47	10.14	3.72	-4.04	-9.42	-36.82	-27.02	-17.55	-15.46	-13.29	-15.89	-17.08	-6.31
Profit Margin (%)	11.06	11.96	-6.57	6.57	2.18	-2.86	-19.39	-23.73	-10.29	-8.92	-9.75	-13.26	-15.88	-17.11	-6.37
Net Income to Common Margin (%)	11.06	11.96	-6.57	6.57	2.18	-2.86	-19.39	-23.73	-10.29	-8.92	-9.75	-13.26	-15.88	-17.11	-6.37
Effective Tax Rate (%)	42.03	35.85	- -	36.89	46.18	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	12.58	6.93	-2.55	3.03	0.93	-1.26	-11.62	-11.61	-6.61	-6.81	-7.81	-14.09	-19.07	-24.71	-11.88

Credit (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	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	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Total Debt	5	4	- -	- -	2	4	10	20	21	19	16	21	18	21	10
ST Debt	- -	- -	- -	- -	- -	- -	- -	- -	1	3	1	- -	- -	5	- -
LT Debt	5	4	- -	- -	2	4	10	20	21	16	15	21	18	15	10
Total Debt/EBITDA	0.45	0.45	- -	- -	0.51	4.25	-6.84	-2.44	-4.4	-11.8	-5.23	-55.62	-4.87	-52.87	4.08
Net Debt/EBITDA	-6.04	-5.14	16.35	-7.19	-10.87	-31.55	24.84	0.97	1.99	4.63	3.92	9.44	1.46	6.91	-2.49
Total Debt/EBIT	0.49	0.49	- -	- -	1.53	-2.86	-2.4	-1.79	-2.31	-3.02	-2.09	-3.67	-1.93	-3.2	-3.65
Net Debt/EBIT	-6.67	-5.67	10.75	-11.2	-32.84	21.22	8.73	0.71	1.05	1.19	1.57	0.62	0.58	0.42	2.22
EBITDA to Interest Expense	30.81	135.02	-24.17	82.72	45.47	9.06	-15.43	-41.82	-19.84	-6.19	-31.33	-0.64	-5.67	-0.64	5.03
EBITDA-CapEx/Interest Expense	29.57	99.78	-97.26	34.05	8.92	-10.97	-31.46	-63.65	-23.98	-14.21	-34.94	-4.18	-6.34	-0.94	4.66
EBIT to Interest Expense	27.86	122.5	-36.76	53.06	15.05	-13.47	-43.93	-57.05	-37.73	-24.21	-78.32	-9.74	-14.31	-10.62	-5.63
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	1	1	- -
Common Equity/Total Assets	86.82	86.92	90.7	84.65	83.65	78.42	68.77	49.55	48.9	48.71	50.69	39.03	36.2	30.24	32.39
Long-Term Debt/Equity (%)	5.87	5.1	- -	- -	2.21	5.61	15.33	35.99	40.28	34.26	35.42	57.78	61.79	67.04	39.57
Long-Term Debt/Capital (%)	5.54	4.85	- -	- -	2.17	5.31	13.29	26.47	28.35	24.28	25.72	36.51	37.91	35.06	27.97
Long-Term Debt/Total Assets (%)	5.09	4.42	- -	- -	1.85	4.39	10.51	17.75	19.68	16.65	17.87	22.37	22.11	20	12.64
Total Debt/Equity (%)	5.87	5.1	- -	- -	2.21	5.61	15.33	35.99	42.08	41.1	37.7	58.26	62.98	91.25	41.48
Total Debt/Capital (%)	5.54	4.85	- -	- -	2.17	5.31	13.29	26.47	29.62	29.13	27.38	36.81	38.64	47.71	29.32
Total Debt/Total Assets (%)	5.09	4.42	- -	- -	1.85	4.39	10.51	17.75	20.56	19.97	19.01	22.55	22.54	27.22	13.25
Net Debt to Equity	-79.36	-58.42	-51.54	-49.37	-47.52	-41.59	-55.71	-14.29	-19.01	-16.14	-28.26	-9.89	-18.93	-11.92	-25.28
Net Debt/Capital (%)	-384.53	-140.51	-106.37	-97.5	-90.54	-71.2	-125.8	-16.67	-21.89	-18.28	-38.08	-9.57	-18.86	-10.69	-26.65
EBITDA	11	10	-2	6	3	1	-1	-8	-5	-2	-3	- -	-4	- -	2
EBITDA-CapEx	10	7	-10	2	1	-1	-3	-12	-6	-4	-3	-2	-4	-1	2
Operating Income (Loss)	10	9	-4	4	1	-1	-4	-11	-9	-6	-8	-6	-10	-6	-3

Liquidity (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	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	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Cash Ratio	10.7	8.82	7.27	3.98	4.25	3.39	2.83	1.3	1.17	0.96	1.4	0.69	0.65	0.57	0.31
Current Ratio	13.23	10.83	9.1	5.15	5.2	4.43	3.88	2.13	2.08	1.95	2.37	1.6	1.28	1.15	1.01
Quick Ratio	11.77	9.57	7.87	4.38	4.74	3.88	3.3	1.59	1.49	1.45	1.76	1.15	1	0.94	0.77
CFO/Avg Current Liab	1.1	0.97	0.1	0.63	0.45	0.04	-0.03	0.14	0.12	0.22	0.28	0.35	0.22	-0.02	0.14
Common Equity/Total Assets	86.82	86.92	90.7	84.65	83.65	78.42	68.77	49.55	48.9	48.71	50.69	39.03	36.2	30.24	32.39
Long-Term Debt/Equity (%)	5.87	5.1	- -	- -	2.21	5.61	15.33	35.99	40.28	34.26	35.42	57.78	61.79	67.04	39.57
Long-Term Debt/Capital (%)	5.54	4.85	- -	- -	2.17	5.31	13.29	26.47	28.35	24.28	25.72	36.51	37.91	35.06	27.97
Long-Term Debt/Total Assets (%)	5.09	4.42	- -	- -	1.85	4.39	10.51	17.75	19.68	16.65	17.87	22.37	22.11	20	12.64
Total Debt/Equity (%)	5.87	5.1	- -	- -	2.21	5.61	15.33	35.99	42.08	41.1	37.7	58.26	62.98	91.25	41.48
Total Debt/Capital (%)	5.54	4.85	- -	- -	2.17	5.31	13.29	26.47	29.62	29.13	27.38	36.81	38.64	47.71	29.32
Total Debt/Total Assets (%)	5.09	4.42	- -	- -	1.85	4.39	10.51	17.75	20.56	19.97	19.01	22.55	22.54	27.22	13.25
CFO/Total Liabilities	68.77	54.77	8.97	45.68	38.92	2.81	-1.9	5.45	5.72	10.92	15.15	14.84	11.6	-1.15	9.43
CFO/CapEx	19.92	2.81	0.1	2.05	2.18	0.27	-0.37	0.73	3	2.56	17.89	4.08	13.45	-3.41	27.06
Altman's Z-Score	7.42	6.02	8.36	6.26	5.29	4.26	3.86	1.46	1.39	1.17	1.58	0.81	0.17	0.18	0.65

Working Capital (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	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	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Accounts Receivable Turnover	8.36	7.46	6.07	7.35	5.79	4.93	5.23	3.61	4.38	3.7	3.74	4.19	3.45	3.53	3.11
Days Sales Outstanding	43.64	48.94	60.1	49.63	63.06	74.09	69.74	100.99	83.34	98.64	97.65	87.06	105.76	103.42	117.43
Inventory Turnover	0.8	0.84	0.91	0.89	1.01	1.24	1.22	0.64	0.71	0.89	0.92	1	0.84	1.53	1.3
Days Inventory Outstanding	458.02	433.74	400.64	408.95	362.58	295.31	299.84	570.73	515.18	411.47	394.94	366.13	435.39	238.57	279.9
Accounts Payable Turnover	1.9	2.55	2.05	1.87	1.19	1.29	1.03	1.13	0.4	0.89	0.57	1.03	0.07	0.43	0.55
Accounts Payable Turnover Days	192.27	143.08	178.16	195.38	307.02	282.12	355.46	322.56	913.18	409.66	636.73	353.85	5,583.93	853.53	666.6
Cash Conversion Cycle	309.4	339.6	282.59	263.2	118.62	87.28	14.12	349.17	-314.67	100.45	-144.14	99.34	-5,042.78	-511.54	-269.28
Inventory to Cash Days	-414.39	-384.8	-340.54	-359.32	-299.52	-221.22	-230.1	-469.73	-431.84	-312.83	-297.29	-279.07	-329.62	-135.15	-162.48
Inventories	6	6	6	6	4	5	7	12	9	11	8	10	5	4	6
Raw Materials	1	1	2	3	3	3	3	- -	19	16	12	13	13	12	10
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	5	5	4	3	1	2	3	- -	5	6	5	4	5	3	6
Other Inventory	- -	- -	- -	- -	- -	- -	- -	12	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	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	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Market Capitalization	109	82	94	105	88	89	117	94	79	45	70	33	26	33	59
- Cash & Cash Equivalents	71	54	41	40	38	35	45	28	28	25	27	20	18	18	11
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	5	4	- -	- -	2	4	10	20	21	19	16	21	18	21	10
Enterprise Value	44	15	39	51	37	43	77	78	73	39	58	34	25	36	58
Total Capital	88	90	79	81	79	77	74	76	73	66	59	57	48	43	35
Total Debt/Capital (%)	5.54	4.85	- -	- -	2.17	5.31	13.29	26.47	29.62	29.13	27.38	36.81	38.64	47.71	29.32
Total Debt / EV	0.11	0.28	- -	- -	0.05	0.1	0.13	0.26	0.3	0.49	0.27	0.62	0.73	0.58	0.18
EV/Sales	0.85	0.31	1.21	1.37	1.1	1.31	1.86	2.65	2.11	1.04	1.62	0.8	0.64	0.94	1.29
EV/EBITDA	4	1.58	- -	9.13	10.95	44.76	- -	- -	- -	- -	- -	- -	- -	- -	23.06
EV/EBIT	4.43	1.74	- -	14.23	33.1	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	4.89	2.14	47.87	7.52	6.22	66.42	- -	23.47	21.98	6.89	9.07	3.72	3.75	- -	10.58
EV/Free Cash Flow to Firm	4.66	1.58	4.62	5.06	4.27	15.52	68.15	10.24	16.79	5.02	8.6	3.03	3.51	208.43	10.24
Diluted Market Cap	111	83	94	107	90	89	117	94	79	45	70	33	26	33	59
Diluted Enterprise Value	45	33	53	67	53	59	81	86	73	39	58	34	25	36	58
EV per Share	2.14	0.79	2.11	2.87	2.2	2.66	4.82	4.97	4.71	2.58	3.92	2.31	1.77	2.53	3.87
TTM Sales	51	49	32	37	34	33	41	29	34	37	36	42	40	38	45
TTM EBITDA	11	10	-2	6	3	1	-1	-8	-5	-2	-3	- -	-4	- -	2
TTM Operating Income	10	9	-4	4	1	-1	-4	-11	-9	-6	-8	-6	-10	-6	-3
TTM Cash Flow to Firm	9	7	1	7	6	1	- -	3	3	6	6	9	7	- -	5
TTM Free Cash Flow to Firm	9	10	8	10	9	3	1	8	4	8	7	11	7	- -	6

Multiples (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	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	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Price/Free Cash Flow	12.08	8.59	11.28	10.75	10.48	33.07	125.74	12.74	19.46	5.94	10.39	3.11	3.91	-77.05	11.56
EV/EBIT	4.43	1.74	- -	14.23	33.1	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	44	15	39	51	37	43	77	78	73	39	58	34	25	36	58
Low Price	4.8	4.1	4.03	4.2	5.03	4.2	5.28	5.06	4.19	2.77	2.2	1.89	1.43	1.04	1.85
EV/Sales	0.85	0.31	1.21	1.37	1.1	1.31	1.86	2.65	2.11	1.04	1.62	0.8	0.64	0.94	1.29
EV/EBITDA	4	1.58	- -	9.13	10.95	44.76	- -	- -	- -	- -	- -	- -	- -	- -	23.06
Price/Earnings	19.34	14.06	- -	43.47	120.22	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Average	20.36	20.96	-42.08	34.88	143.51	-82.75	-13.43	-14.01	-24.69	-16.34	-13.35	-6.73	-4.33	-3.48	-19.79
Price/Earnings High	26.93	26.86	-50.96	45.07	177.82	-103.12	-15.87	-16.71	-30.42	-24.7	-31.91	-14.77	-6.63	-6.62	-37.97
Price/Earnings Low	17.26	13.73	-35.1	30.53	114.97	-72.19	-10.53	-11.35	-18.23	-12.58	-9.35	-4.94	-3.26	-2.26	-9.69
Price/Book Value	1.32	0.96	1.18	1.3	1.14	1.22	1.83	1.69	1.55	0.95	1.63	0.9	0.86	1.46	2.38
Price/Book Value Average	1.39	1.43	1.11	1.05	1.37	1.07	1.67	1.75	1.71	1.16	1.09	1.03	0.92	0.99	2.26
Price/Book Value High	1.84	1.83	1.35	1.35	1.69	1.33	1.98	2.08	2.11	1.76	2.61	2.27	1.41	1.88	4.33
Price/Book Value Low	1.18	0.94	0.93	0.92	1.09	0.93	1.31	1.41	1.26	0.89	0.77	0.76	0.69	0.64	1.1
Price/Tangible Book Value	1.44	1.08	1.47	1.78	1.58	1.75	2.76	4.46	4.11	2.5	3.92	7.33	4.46	9.11	6.16
Price/Tangible Book Value Average	1.52	1.61	1.39	1.43	1.89	1.53	2.52	4.62	4.53	3.05	2.64	8.39	4.74	6.16	5.85
Price/Tangible Book Value High	2.01	2.06	1.68	1.85	2.34	1.91	2.98	5.5	5.58	4.61	6.3	18.41	7.25	11.72	11.22
Price/Tangible Book Value Low	1.29	1.05	1.16	1.25	1.51	1.34	1.98	3.74	3.35	2.35	1.85	6.16	3.56	4	2.86
Price/Sales	2.14	1.68	2.93	2.85	2.62	2.7	2.85	3.21	2.31	1.19	1.93	0.78	0.65	0.88	1.33
Price/Sales Average	2.25	2.51	2.77	2.29	3.13	2.37	2.6	3.32	2.54	1.46	1.3	0.89	0.69	0.59	1.26
Price/Sales High	2.98	3.21	3.35	2.96	3.88	2.95	3.08	3.96	3.13	2.2	3.11	1.96	1.05	1.13	2.42
Price/Sales Low	1.91	1.64	2.31	2.01	2.51	2.06	2.04	2.69	1.88	1.12	0.91	0.66	0.52	0.39	0.62
Price/Cash Flow	12.55	11.52	125.56	15.74	14.96	156.81	-209.98	30.25	25.94	8.26	10.97	3.88	4.2	-54.43	11.99
Price/Cash Flow Average	13.21	17.17	118.69	12.63	17.86	137.27	-192.11	31.34	28.58	10.08	7.38	4.44	4.46	-36.78	11.38
Price/Cash Flow High	17.47	21.99	143.74	16.32	22.13	171.07	-227.1	37.37	35.21	15.23	17.65	9.73	6.83	-70.05	21.83
Price/Cash Flow Low	11.2	11.24	99.02	11.05	14.31	119.75	-150.64	25.38	21.11	7.76	5.17	3.26	3.36	-23.89	5.57
Price/Free Cash Flow Average	12.72	12.81	10.66	8.63	12.52	28.95	115.04	13.2	21.43	7.25	6.99	3.56	4.15	-52.07	10.98
Price/Free Cash Flow High	16.82	16.41	12.91	11.14	15.51	36.07	135.99	15.75	26.41	10.96	16.71	7.82	6.36	-99.16	21.06
Price/Free Cash Flow Low	10.78	8.39	8.9	7.55	10.03	25.25	90.21	10.69	15.83	5.58	4.9	2.61	3.12	-33.81	5.37
EV/Sales Average	0.96	1.48	1.48	1.21	2.04	1.44	1.73	3.04	2.34	1.31	0.99	0.91	0.68	0.66	1.22
EV/Sales High	1.69	2.19	2.07	1.88	2.79	2.03	2.21	3.68	2.93	2.05	2.8	1.98	1.05	1.19	2.38
EV/Sales Low	0.62	0.62	1.03	0.92	1.42	1.14	1.17	2.41	1.68	0.97	0.6	0.68	0.51	0.45	0.58
EV/EBITDA Average	4.53	7.45	-19.01	8.05	20.36	49.43	-49.76	-10.91	-16.5	-29.98	-11.61	-101.94	-7.12	-63.78	21.87
EV/EBITDA High	7.95	10.99	-26.49	12.5	27.83	69.4	-63.37	-13.2	-20.65	-47.08	-32.8	-220.78	-10.93	-116.12	42.54
EV/EBITDA Low	2.92	3.1	-13.14	6.15	14.15	39.07	-33.62	-8.64	-11.83	-22.28	-7.03	-75.46	-5.34	-43.49	10.38
EV/EBIT Average	5.01	8.21	-12.5	12.55	61.52	-33.24	-17.48	-8	-8.68	-7.67	-4.64	-6.73	-2.82	-3.86	-19.53
EV/EBIT High	8.79	12.11	-17.42	19.49	84.09	-46.67	-22.26	-9.68	-10.86	-12.05	-13.12	-14.58	-4.33	-7.02	-38
EV/EBIT Low	3.23	3.41	-8.64	9.59	42.74	-26.28	-11.81	-6.34	-6.22	-5.7	-2.81	-4.98	-2.12	-2.63	-9.27
Last Price	5.38	4.2	5.11	5.98	5.26	5.5	7.36	6.03	5.15	2.95	4.67	2.25	1.79	2.37	3.98
High Price	7.49	8.02	5.85	6.2	7.78	6	7.96	7.45	6.99	5.44	7.51	5.65	2.91	3.05	7.25
Enterprise Value Average	49	72	48	45	68	48	71	89	81	49	36	38	27	25	55
Enterprise Value High	87	107	66	69	93	67	91	108	101	77	101	83	41	45	106
Enterprise Value Low	32	30	33	34	48	38	48	71	58	36	22	28	20	17	26

Shares Outstanding	20	19	18	17	16	16	16	15	15	15	15	14	14	14	15
Diluted Weighted Avg Shares	21	20	18	18	17	16	16	16	15	15	15	15	14	14	15
Basic Weighted Avg Shares	20	20	18	18	17	16	16	16	15	15	15	15	14	14	15
Revenue per Share	2.51	2.5	1.75	2.09	2.01	2.03	2.59	1.88	2.23	2.47	2.41	2.88	2.77	2.69	3
EBITDA per Share	0.54	0.5	-0.14	0.31	0.2	0.06	-0.09	-0.52	-0.32	-0.11	-0.21	-0.03	-0.26	-0.03	0.17
Operating Income per Share	0.48	0.45	-0.21	0.2	0.07	-0.09	-0.26	-0.72	-0.6	-0.42	-0.52	-0.39	-0.67	-0.46	-0.19
Basic EPS, GAAP	0.28	0.3	-0.11	0.14	0.04	-0.06	-0.5	-0.45	-0.23	-0.22	-0.24	-0.38	-0.44	-0.46	-0.19
Basic EPS from Cont Ops	0.28	0.3	-0.12	0.13	0.04	-0.06	-0.51	-0.69	-0.6	-0.44	-0.38	-0.39	-0.44	-0.46	-0.19
Diluted EPS, GAAP	0.28	0.3	-0.11	0.14	0.04	-0.06	-0.5	-0.45	-0.23	-0.22	-0.24	-0.38	-0.44	-0.46	-0.19
Diluted EPS from Cont Ops	0.27	0.29	-0.12	0.13	0.04	-0.06	-0.51	-0.69	-0.6	-0.44	-0.38	-0.39	-0.44	-0.46	-0.19
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	0.43	0.36	0.04	0.38	0.35	0.04	-0.04	0.2	0.2	0.36	0.43	0.58	0.43	-0.04	0.33
Free Cash Flow per Basic Share	0.41	0.24	-0.37	0.19	0.19	-0.1	-0.13	-0.07	0.13	0.22	0.4	0.44	0.39	-0.06	0.32
Cash & Equivalents per Share	3.47	3.63	2.99	3.11	3.16	3.09	3.15	2.32	1.83	1.63	1.81	1.36	1.28	1.28	0.77
Book Value per Share	4.08	4.38	4.33	4.58	4.6	4.51	4.03	3.58	3.32	3.1	2.87	2.49	2.07	1.63	1.67
Tangible Book Value per Share	3.73	3.89	3.48	3.36	3.33	3.14	2.67	1.35	1.25	1.18	1.19	0.31	0.4	0.26	0.65

Cumberland Pharmaceuticals Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)