CarePayment Technologies, Inc. Financial Ratios — CPYT Stock

Profitability (USD)

	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y
Return on Common Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Assets (%)	- -	-66.11	-53.62	-78.5	-51.5	-34.22	-33.93	-6,942.01	-17.95	-22.07	-46.58	-139.8
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	3.21	- -	-1.09	-14.91	7.67	9.11	10.62	- -	- -	16.81	28.39	2.42
EBITDA Margin (%)	-28.55	-75.57	-46.5	-97.41	-13.23	-1.93	-1.17	- -	- -	-42.79	-54.88	-65.72
Operating Margin (%)	-34.39	-106.31	-78.44	-100.62	-18.09	-6.41	-5.84	- -	- -	-52.28	-64.13	-82.85
Incremental Operating Margin (%)	- -	- -	- -	- -	- -	- -	- -	44.83	- -	- -	- -	- -
Pretax Margin (%)	- -	- -	- -	-100.13	-20.04	-14.24	-15.59	- -	- -	-38.11	-71.73	-256.1
Profit Margin (%)	-48.98	-445.44	-163.47	-119.57	-18.59	-13.04	-11.87	- -	- -	-38.08	-71.59	-255.94
Net Income to Common Margin (%)	-48.98	-445.44	-163.47	-119.57	-21.35	-18.24	-11.87	- -	- -	-38.08	-71.59	-255.94
Effective Tax Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	28.47	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Credit (USD)

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	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y
Total Debt	3	2	- -	- -	3	3	- -	1	1	1	4	7
ST Debt	1	1	- -	- -	2	2	- -	1	- -	1	4	7
LT Debt	2	1	- -	- -	1	1	- -	- -	1	- -	- -	- -
Total Debt/EBITDA	-1.57	-1.45	-0.45	-0.11	-2.13	-10.86	-2.11	-0.17	-3.15	-0.23	-0.98	-1.82
Net Debt/EBITDA	2.57	0.2	-0.39	-0.08	-2.07	-10.72	-2.05	-0.15	-2.98	-0.01	-0.93	-1.75
Total Debt/EBIT	-1.3	-1.03	-0.27	-0.11	-1.56	-3.27	-0.42	-0.17	-3.15	-0.19	-0.84	-1.44
Net Debt/EBIT	2.13	0.14	-0.23	-0.08	-1.51	-3.22	-0.41	-0.15	-2.98	-0.01	-0.79	-1.39
EBITDA to Interest Expense	- -	- -	- -	- -	- -	- -	-0.08	-5.24	-0.79	-5.59	-7.28	-0.38
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	- -	-0.08	-5.24	-0.79	-5.89	-8.64	-0.44
EBIT to Interest Expense	- -	- -	- -	- -	- -	- -	-0.41	-5.24	-0.79	-6.83	-8.51	-0.48
Interest Expense	- -	- -	- -	- -	- -	- -	1	1	1	- -	1	10
Common Equity/Total Assets	31.8	-36.07	-145.68	-1,181.8	-372.1	-440.85	-88,939	-30,428.03	-305.05	-319.89	-365.19	-511.67
Long-Term Debt/Equity (%)	13.03	15.2	- -	- -	145.9	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	18.86	-107.42	- -	- -	-5.21	-3.84	- -	- -	-3.3	- -	- -	- -
Long-Term Debt/Total Assets (%)	9.23	8.9	- -	- -	15.03	14.37	- -	- -	9.66	- -	- -	- -
Total Debt/Equity (%)	24.21	47.47	23.54	195.05	413.38	-1,072.16	-12.8	-43.45	-116.65	8.31	101.27	-693.66
Total Debt/Capital (%)	35.04	-335.54	-7.55	-2.2	-14.75	-15.33	-0.8	-2.42	-4.3	-1.78	-10.61	-14.76
Total Debt/Total Assets (%)	17.15	27.79	10.22	25.4	42.6	57.32	692.13	705.21	12.57	5.58	34.93	65.75
Net Debt to Equity	-39.68	-6.52	20.26	151.96	400.74	-1,058.51	-12.43	-37.28	-110.32	0.31	95.61	-666.53
Net Debt/Capital (%)	-760.36	9.57	-6.43	-1.7	-14.25	-15.1	-0.78	-2.07	-4.05	-0.07	-9.96	-14.1
EBITDA	-2	-1	-1	-1	-1	- -	- -	-4	- -	-3	-4	-4
EBITDA-CapEx	-2	-1	-1	-1	-1	-1	- -	-4	- -	-3	-4	-4
Operating Income (Loss)	-2	-2	-1	-1	-2	-1	- -	-4	- -	-3	-4	-5

Liquidity (USD)

API Chat

	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y
Cash Ratio	2.27	0.97	0.03	0.06	0.01	0.01	- -	0.06	0.05	0.23	0.04	0.02
Current Ratio	2.92	1.87	1.91	0.95	0.69	0.75	0.02	0.06	0.05	0.26	0.11	0.07
Quick Ratio	2.6	1.5	0.28	0.52	0.41	0.41	- -	0.06	0.05	0.25	0.09	0.05
CFO/Avg Current Liab	- -	-1.52	-0.65	-1.36	-0.56	-0.27	0.98	-0.18	-0.15	-0.48	-1.09	-0.54
Common Equity/Total Assets	31.8	-36.07	-145.68	-1,181.8	-372.1	-440.85	-88,939	-30,428.03	-305.05	-319.89	-365.19	-511.67
Long-Term Debt/Equity (%)	13.03	15.2	- -	- -	145.9	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	18.86	-107.42	- -	- -	-5.21	-3.84	- -	- -	-3.3	- -	- -	- -
Long-Term Debt/Total Assets (%)	9.23	8.9	- -	- -	15.03	14.37	- -	- -	9.66	- -	- -	- -
Total Debt/Equity (%)	24.21	47.47	23.54	195.05	413.38	-1,072.16	-12.8	-43.45	-116.65	8.31	101.27	-693.66
Total Debt/Capital (%)	35.04	-335.54	-7.55	-2.2	-14.75	-15.33	-0.8	-2.42	-4.3	-1.78	-10.61	-14.76
Total Debt/Total Assets (%)	17.15	27.79	10.22	25.4	42.6	57.32	692.13	705.21	12.57	5.58	34.93	65.75
CFO/Total Liabilities	-37.25	-147.94	-66.02	-315.55	-23.41	-20.1	197.12	-17.21	-2.15	-27.04	-61.6	-39.19
CFO/CapEx	-9.23	-23.88	-35.3	-41.38	-21.41	-4.23	- -	- -	- -	-6.71	-6.07	-6.81
Altman's Z-Score	-0.53	-4.47	-8.15	-59.47	-7.57	-5.29	-1,084.7	-581.64	-81.14	-47.34	-42.29	-53.04

Working Capital (USD)

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	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y
Accounts Receivable Turnover	- -	1.58	2.16	4.07	10.19	8.75	8.41	- -	- -	- -	- -	- -
Days Sales Outstanding	- -	231.73	169	89.68	35.83	41.7	43.39	- -	- -	- -	- -	- -
Inventory Turnover	- -	2.15	3.21	5.71	13.01	10.21	8.95	- -	- -	- -	- -	- -
Days Inventory Outstanding	- -	169.59	113.61	63.94	28.07	35.76	40.77	- -	- -	- -	- -	- -
Accounts Payable Turnover	- -	2.32	2.72	3.93	11.27	9.18	4.11	- -	- -	4.87	4.66	5.99
Accounts Payable Turnover Days	- -	157.17	134.38	92.77	32.39	39.78	88.91	- -	- -	74.89	78.37	60.93
Cash Conversion Cycle	- -	244.16	148.22	60.84	31.51	37.69	-4.75	- -	- -	-74.89	-78.37	-60.93
Inventory to Cash Days	- -	62.14	55.39	25.74	7.77	5.94	2.62	- -	- -	- -	- -	- -
Inventories	1	1	- -	- -	1	2	- -	- -	- -	- -	- -	- -
Raw Materials	1	1	- -	- -	1	1	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

API Chat

	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y
Market Capitalization	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
- Cash & Cash Equivalents	7	2	- -	- -	- -	- -	- -	- -	- -	1	- -	- -
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	2	1	1	1	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	3	2	- -	- -	3	3	- -	1	1	1	4	7
Enterprise Value	-5	- -	- -	- -	5	4	1	1	1	- -	4	7
Total Capital	8	-1	-5	-6	-18	-21	-25	-29	-30	-32	-34	-46
Total Debt/Capital (%)	35.04	-335.54	-7.55	-2.2	-14.75	-15.33	-0.8	-2.42	-4.3	-1.78	-10.61	-14.76
Total Debt / EV	-0.61	-7.28	1.16	1.28	0.52	0.87	0.27	0.61	1.06	3.74	1.03	1.03
EV/Sales	- -	- -	0.18	0.08	0.55	0.24	0.09	- -	- -	0.03	0.52	1.16
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -	0.18	2.34	4.41	- -	- -	1.2
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	0.18	2.34	4.41	- -	- -	1.07
Diluted Market Cap	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	14
Diluted Enterprise Value	-5	- -	- -	- -	5	4	1	1	1	- -	4	21
EV per Share	- -	- -	- -	- -	364.07	- -	7.51	- -	5.89	- -	- -	- -
TTM Sales	6	2	2	1	9	15	8	- -	- -	6	7	6
TTM EBITDA	-2	-1	-1	-1	-1	- -	- -	-4	- -	-3	-4	-4
TTM Operating Income	-2	-2	-1	-1	-2	-1	- -	-4	- -	-3	-4	-5
TTM Cash Flow to Firm	- -	- -	- -	-1	-1	-1	4	- -	- -	- -	-4	5
TTM Free Cash Flow to Firm	- -	- -	- -	-1	-1	-1	4	- -	- -	- -	-3	6

Multiples (USD)

API Chat

	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y
Price/Free Cash Flow	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-3.85
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	-5	- -	- -	- -	5	4	1	1	1	- -	4	7
Low Price	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1.2
EV/Sales	- -	- -	0.18	0.08	0.55	0.24	0.09	- -	- -	0.03	0.52	1.16
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Book Value	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Book Value Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Book Value High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Book Value Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Tangible Book Value	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Tangible Book Value Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Tangible Book Value High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Tangible Book Value Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Sales	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Sales Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Sales High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Sales Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Cash Flow	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Cash Flow Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Cash Flow High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Cash Flow Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Free Cash Flow Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-5.46
Price/Free Cash Flow High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-14.45
Price/Free Cash Flow Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-3.85
EV/Sales Average	- -	- -	0.18	0.08	0.55	0.24	0.09	- -	- -	0.03	0.52	1.16
EV/Sales High	- -	- -	0.18	0.08	0.55	0.24	0.09	- -	- -	0.03	0.52	1.16
EV/Sales Low	- -	- -	0.18	0.08	0.55	0.24	0.09	- -	- -	0.03	0.52	1.16
EV/EBITDA Average	2.57	0.2	-0.39	-0.08	-4.13	-12.53	-7.71	-0.28	-2.98	-0.06	-0.95	-1.76
EV/EBITDA High	2.57	0.2	-0.39	-0.08	-4.13	-12.53	-7.71	-0.28	-2.98	-0.06	-0.95	-1.76
EV/EBITDA Low	2.57	0.2	-0.39	-0.08	-4.13	-12.53	-7.71	-0.28	-2.98	-0.06	-0.95	-1.76
EV/EBIT Average	2.13	0.14	-0.23	-0.08	-3.02	-3.77	-1.55	-0.28	-2.98	-0.05	-0.82	-1.4
EV/EBIT High	2.13	0.14	-0.23	-0.08	-3.02	-3.77	-1.55	-0.28	-2.98	-0.05	-0.82	-1.4
EV/EBIT Low	2.13	0.14	-0.23	-0.08	-3.02	-3.77	-1.55	-0.28	-2.98	-0.05	-0.82	-1.4
Last Price	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1.2
High Price	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	4.5
Enterprise Value Average	-5	- -	- -	- -	5	4	1	1	1	- -	4	7
Enterprise Value High	-5	- -	- -	- -	5	4	1	1	1	- -	4	7
Enterprise Value Low	-5	- -	- -	- -	5	4	1	1	1	- -	4	7

	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y
Shares Outstanding	- -	- -	- -	- -	- -	- -	- -	- -	1	9	11	21
Diluted Weighted Avg Shares	- -	- -	- -	- -	- -	- -	- -	- -	- -	6	10	12
Basic Weighted Avg Shares	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Revenue per Share	1,672.21	164.76	- -	- -	666.78	- -	82.95	- -	- -	- -	- -	- -
EBITDA per Share	-477.4	-124.52	- -	- -	-88.19	- -	-0.97	- -	-1.97	- -	- -	- -
Operating Income per Share	-575.12	-175.16	- -	- -	-120.59	- -	-4.84	- -	-1.97	- -	- -	- -
Basic EPS, GAAP	-819	-733.92	- -	- -	-142.36	- -	-9.84	- -	-4.49	- -	- -	- -
Basic EPS from Cont Ops	-819	-198.66	- -	- -	-123.94	- -	-9.84	- -	-4.49	- -	- -	- -
Diluted EPS, GAAP	-819	-733.92	-263.47	-131.9	-142.36	-61.34	-9.84	-24.18	-4.49	-0.36	-0.47	-1.2
Diluted EPS from Cont Ops	-819	-198.66	-134.22	-110.45	-123.94	-43.88	-9.84	-24.18	-4.49	-0.36	-0.47	-1.2
Dividend per Share	- -	- -	- -	- -	18.42	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	-474.22	-399.41	- -	- -	-92.75	- -	32.26	- -	-1.18	- -	- -	- -
Free Cash Flow per Basic Share	-525.62	-416.13	- -	- -	-97.09	- -	32.26	- -	-1.18	- -	- -	- -
Cash & Equivalents per Share	1,976.17	205.85	- -	- -	4.24	- -	0.06	- -	0.34	- -	- -	- -
Book Value per Share	1,388.62	-234.93	- -	- -	-1,643.88	- -	-264.29	- -	-151.06	- -	- -	- -
Tangible Book Value per Share	1,769.3	275.53	- -	- -	-293.61	- -	-21.58	- -	-52.07	- -	- -	- -

CarePayment Technologies, Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)