Central Energy Partners LP Financial Ratios — ENGY Stock

Profitability (USD)

	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y
Return on Common Equity (%)	- -	-16.09	24.71	-37.74	-108.38	- -	- -	- -	- -	- -	- -
Return on Assets (%)	- -	-8.47	15.02	-14.72	-12.69	-34.37	22.31	-27.61	-22.31	-12.12	-6.97
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	98.89	98.27	-99.78	19.4	22.16	23.39	24.48	29.88	8.98	16.08	19.2
EBITDA Margin (%)	-4.39	-3.94	-331.39	-47.05	-3.18	15.69	20.76	-9.45	-4.04	4.27	7.52
Operating Margin (%)	-4.9	-4.99	-413.55	-66.8	-18.8	-5.58	10.1	-18.95	-14.37	-7.03	-3.55
Incremental Operating Margin (%)	- -	- -	- -	- -	- -	- -	-173.94	- -	- -	- -	- -
Pretax Margin (%)	-4.9	-5.36	-428.52	-83.34	-45.21	-30.35	17.64	-21.72	-25.7	-15.56	-14.61
Profit Margin (%)	-0.18	-1.79	363.22	-82.98	-44.94	-144.5	35.89	-39.98	-37.59	-21.94	-11.19
Net Income to Common Margin (%)	-0.18	-1.79	363.22	-82.98	-44.04	-141.62	35.52	-39.57	-37.2	-21.71	-11.07
Effective Tax Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	-12.4	-90.41	-34.15	-21.6	-2.06	-2.09	-2.09	-2.16	-2.16
Sustainable Growth Rate (%)	- -	-16.09	27.77	-71.86	-145.39	- -	- -	- -	- -	- -	- -

Credit (USD)

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	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y
Total Debt	9	1	1	30	31	5	3	3	2	2	2
ST Debt	9	1	1	9	31	5	3	1	2	- -	- -
LT Debt	- -	- -	- -	21	- -	- -	- -	2	- -	2	2
Total Debt/EBITDA	-5.59	-0.27	-0.33	-10.83	-71.18	4.19	2.56	-4.03	-8.91	11.39	5.53
Net Debt/EBITDA	-5.58	-0.27	0.96	-9.59	-70.52	4.12	2.12	-3.88	-8.81	10.88	5.35
Total Debt/EBIT	-5.01	-0.22	-0.27	-7.63	-12.06	-11.8	5.26	-2.01	-2.51	-6.92	-11.73
Net Debt/EBIT	-5	-0.21	0.77	-6.76	-11.94	-11.59	4.37	-1.93	-2.48	-6.61	-11.36
EBITDA to Interest Expense	- -	- -	- -	- -	-0.12	1.7	2.54	-3.42	- -	- -	- -
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	-0.12	1.53	2.54	-3.42	- -	- -	- -
EBIT to Interest Expense	- -	- -	- -	- -	-0.71	-0.6	1.24	-6.86	- -	- -	- -
Interest Expense	- -	- -	- -	- -	4	1	1	- -	- -	- -	- -
Common Equity/Total Assets	61.51	44.68	85.91	22.71	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Equity (%)	- -	- -	- -	185.4	- -	- -	- -	174.81	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -	51.41	0.48	- -	- -	61.69	- -	100	100
Long-Term Debt/Total Assets (%)	- -	- -	- -	42.97	0.31	- -	- -	17.29	- -	28.65	25.68
Total Debt/Equity (%)	57.88	10.66	6.65	262.64	- -	-168.51	147.23	283.39	-1,841.12	-709.2	-390.39
Total Debt/Capital (%)	36.66	9.81	6.35	72.83	100	100	100	100	100	100	100
Total Debt/Total Assets (%)	35.6	4.86	5.83	60.87	64.67	46.03	32.08	28.03	21.6	28.65	25.68
Net Debt to Equity	57.8	10.44	-19.26	232.54	- -	-165.52	122.28	272.42	-1,820.56	-677.61	-378
Net Debt/Capital (%)	36.63	9.63	-24.45	70.35	100	100	100	100	100	100	100
EBITDA	-2	-5	-3	-3	- -	1	1	-1	- -	- -	- -
EBITDA-CapEx	-2	-5	-3	-3	- -	1	1	-1	- -	- -	- -
Operating Income (Loss)	-2	-6	-4	-4	-3	- -	1	-1	-1	- -	- -

Liquidity (USD)

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	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y
Cash Ratio	0.62	- -	1.84	0.26	0.01	0.01	0.09	0.02	- -	0.05	0.04
Current Ratio	1.07	1.05	3.04	0.4	0.07	0.09	0.32	0.27	0.23	0.38	0.41
Quick Ratio	1.24	0.75	2.92	0.36	0.05	0.06	0.2	0.12	0.1	0.19	0.22
CFO/Avg Current Liab	- -	-0.2	-0.55	0.09	-0.04	0.05	-0.24	0.07	0.11	-0.47	-0.4
Common Equity/Total Assets	61.51	44.68	85.91	22.71	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Equity (%)	- -	- -	- -	185.4	- -	- -	- -	174.81	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -	51.41	0.48	- -	- -	61.69	- -	100	100
Long-Term Debt/Total Assets (%)	- -	- -	- -	42.97	0.31	- -	- -	17.29	- -	28.65	25.68
Total Debt/Equity (%)	57.88	10.66	6.65	262.64	- -	-168.51	147.23	283.39	-1,841.12	-709.2	-390.39
Total Debt/Capital (%)	36.66	9.81	6.35	72.83	100	100	100	100	100	100	100
Total Debt/Total Assets (%)	35.6	4.86	5.83	60.87	64.67	46.03	32.08	28.03	21.6	28.65	25.68
CFO/Total Liabilities	42.9	-16.41	-217.53	1.81	-2.75	9.54	-25.85	4.7	6.9	-25.03	-8.86
CFO/CapEx	250.19	-13.88	-52.91	5.03	- -	11.05	- -	- -	- -	- -	- -
Altman's Z-Score	2.23	4.14	2.01	0.12	-0.82	-1.06	0.61	-0.12	-0.57	0.65	0.92

Working Capital (USD)

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	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y
Accounts Receivable Turnover	- -	14.47	0.16	6	8.89	6.18	9.47	10.4	9.08	9.91	16.76
Days Sales Outstanding	- -	25.23	2,301.15	60.84	41.04	59.04	38.55	35.1	40.2	36.85	21.78
Inventory Turnover	- -	9.1	13.85	- -	- -	- -	- -	- -	- -	- -	- -
Days Inventory Outstanding	- -	40.09	26.36	- -	- -	- -	- -	- -	- -	- -	- -
Accounts Payable Turnover	- -	4.5	2.91	3.81	4.04	2.22	3.54	3.7	2.66	2.15	3.98
Accounts Payable Turnover Days	- -	81.19	125.47	95.77	90.42	164.68	103.09	98.59	137.34	170	91.78
Cash Conversion Cycle	- -	-15.87	2,202.04	-34.93	-49.38	-105.64	-64.54	-63.49	-97.14	-133.15	-70
Inventory to Cash Days	- -	-14.86	2,274.79	60.84	41.04	59.04	38.55	35.1	40.2	36.85	21.78
Inventories	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

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	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y
Market Capitalization	15	8	8	32	3	1	2	4	1	2	2
- Cash & Cash Equivalents	- -	- -	4	3	- -	- -	1	- -	- -	- -	- -
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	9	1	1	30	31	5	3	3	2	2	2
Enterprise Value	18	9	5	58	34	6	5	6	3	5	4
Total Capital	24	13	16	41	31	5	3	3	2	2	2
Total Debt/Capital (%)	36.66	9.81	6.35	72.83	100	100	100	100	100	100	100
Total Debt / EV	0.48	0.14	0.18	0.52	0.91	0.76	0.7	0.4	0.68	0.5	0.52
EV/Sales	0.51	0.08	6.03	9.86	2.48	0.86	0.76	0.95	0.53	0.98	0.8
EV/EBITDA	74.92	- -	- -	- -	- -	5.49	3.66	45.93	- -	22.94	10.68
EV/EBIT	297.17	- -	- -	- -	- -	- -	7.53	- -	- -	- -	- -
EV/Cash Flow to Firm	4.45	- -	- -	84.48	13.69	3.87	- -	11.4	4.55	- -	- -
EV/Free Cash Flow to Firm	4.44	- -	- -	70.46	13.69	3.61	- -	11.4	4.55	- -	- -
Diluted Market Cap	15	8	8	32	3	1	2	4	1	2	2
Diluted Enterprise Value	24	9	5	58	34	6	5	6	3	5	4
EV per Share	9.33	4.81	2.87	29.52	13.18	2	1.02	0.41	0.18	0.29	0.21
TTM Sales	35	121	1	6	14	7	6	7	5	5	5
TTM EBITDA	-2	-5	-3	-3	- -	1	1	-1	- -	- -	- -
TTM Operating Income	-2	-6	-4	-4	-3	- -	1	-1	-1	- -	- -
TTM Cash Flow to Firm	4	-2	-5	1	3	2	-2	1	1	-2	-1
TTM Free Cash Flow to Firm	4	-2	-5	1	3	2	-2	1	1	-2	-1

Multiples (USD)

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	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y
Price/Free Cash Flow	3.73	-3.57	-1.85	38.2	-2.84	1.14	-0.95	10.07	1.49	-1.17	-2.62
EV/EBIT	297.17	- -	- -	- -	- -	- -	7.53	- -	- -	- -	- -
Enterprise Value	18	9	5	58	34	6	5	6	3	5	4
Low Price	9.5	3.6	3	5.34	0.65	0.25	0.18	0.06	0.04	0.03	0.05
EV/Sales	0.51	0.08	6.03	9.86	2.48	0.86	0.76	0.95	0.53	0.98	0.8
EV/EBITDA	74.92	- -	- -	- -	- -	5.49	3.66	45.93	- -	22.94	10.68
Price/Earnings	- -	- -	2.54	- -	- -	- -	0.9	- -	- -	- -	- -
Price/Earnings Average	-257.61	-5.21	2.27	-4.23	-4.22	-0.21	0.96	-1.61	-1.12	-1.47	-3.34
Price/Earnings High	-507.99	-15.03	4.35	-9.25	-7.37	-1.36	1.04	-2.64	-2.26	-4.43	-10.17
Price/Earnings Low	-288.11	-3.18	1.74	-2.15	-0.28	-0.08	0.37	-0.35	-0.31	-0.48	-1.76
Price/Book Value	1.01	0.66	0.57	2.81	- -	- -	- -	- -	- -	- -	- -
Price/Book Value Average	1.09	0.94	0.51	1.85	- -	- -	- -	- -	- -	- -	- -
Price/Book Value High	2.15	2.72	0.97	4.04	- -	- -	- -	- -	- -	- -	- -
Price/Book Value Low	1.22	0.58	0.39	0.94	- -	- -	- -	- -	- -	- -	- -
Price/Tangible Book Value	1.01	0.65	0.56	4.98	-0.63	-0.23	-1.23	-1.31	-0.24	-0.57	-0.45
Price/Tangible Book Value Average	1.09	0.92	0.5	3.27	-5.01	-0.31	-1.32	-1.44	-0.56	-0.36	-0.42
Price/Tangible Book Value High	2.15	2.66	0.95	7.15	-8.76	-2.01	-1.43	-2.36	-1.14	-1.07	-1.28
Price/Tangible Book Value Low	1.22	0.56	0.38	1.66	-0.33	-0.11	-0.5	-0.32	-0.16	-0.12	-0.22
Price/Sales	0.43	0.07	9.22	5.34	0.23	0.22	0.32	0.58	0.17	0.52	0.4
Price/Sales Average	0.46	0.09	8.24	3.51	1.86	0.3	0.34	0.64	0.41	0.32	0.37
Price/Sales High	0.91	0.27	15.78	7.68	3.24	1.92	0.37	1.04	0.84	0.96	1.13
Price/Sales Low	0.52	0.06	6.31	1.78	0.12	0.11	0.13	0.14	0.12	0.11	0.19
Price/Cash Flow	3.75	-3.32	-1.82	45.79	-2.84	1.24	-0.95	10.07	1.49	-1.17	-2.62
Price/Cash Flow Average	4.05	-4.71	-1.63	30.1	-22.65	1.72	-1.02	11.05	3.56	-0.72	-2.42
Price/Cash Flow High	7.99	-13.6	-3.11	65.82	-39.54	11.08	-1.11	18.12	7.22	-2.17	-7.36
Price/Cash Flow Low	4.53	-2.88	-1.25	15.28	-1.49	0.62	-0.39	2.42	1	-0.24	-1.27
Price/Free Cash Flow Average	4.04	-5.08	-1.66	25.11	-22.65	1.58	-1.02	11.05	3.56	-0.72	-2.42
Price/Free Cash Flow High	7.96	-14.66	-3.17	54.9	-39.54	10.16	-1.11	18.12	7.22	-2.17	-7.36
Price/Free Cash Flow Low	4.52	-3.1	-1.27	12.75	-1.49	0.57	-0.39	2.42	1	-0.24	-1.27
EV/Sales Average	0.71	0.1	5.05	8.03	4.1	0.94	0.78	1	0.77	0.78	0.77
EV/Sales High	1.15	0.28	12.59	12.19	5.49	2.57	0.81	1.41	1.2	1.43	1.53
EV/Sales Low	0.76	0.07	3.12	6.3	2.37	0.75	0.57	0.51	0.47	0.57	0.6
EV/EBITDA Average	-16.08	-2.63	-1.52	-17.05	-128.88	6.02	3.77	-10.6	-19.08	18.36	10.27
EV/EBITDA High	-26.29	-7.09	-3.8	-25.91	-172.42	16.37	3.91	-14.91	-29.63	33.39	20.31
EV/EBITDA Low	-17.33	-1.71	-0.94	-13.38	-74.36	4.81	2.75	-5.35	-11.69	13.34	7.94
EV/EBIT Average	-14.42	-2.07	-1.22	-12.01	-21.83	-16.94	7.76	-5.29	-5.37	-11.16	-21.79
EV/EBIT High	-23.58	-5.59	-3.04	-18.25	-29.2	-46.05	8.04	-7.44	-8.33	-20.29	-43.11
EV/EBIT Low	-15.54	-1.35	-0.76	-9.43	-12.59	-13.52	5.65	-2.67	-3.29	-8.11	-16.85
Last Price	7.85	4.14	4.38	16	1.24	0.5	0.43	0.25	0.06	0.15	0.1
High Price	16.75	17	7.5	23	17.25	4.45	0.5	0.45	0.29	0.28	0.3
Enterprise Value Average	25	13	5	47	57	7	5	7	4	4	4
Enterprise Value High	41	34	11	72	76	18	5	10	7	7	8
Enterprise Value Low	27	8	3	37	33	5	4	3	3	3	3

	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y
Shares Outstanding	2	2	2	2	3	- -	16	16	16	16	20
Diluted Weighted Avg Shares	2	2	2	2	3	3	5	16	16	16	19
Basic Weighted Avg Shares	2	2	2	2	3	3	5	16	16	16	19
Revenue per Share	18.41	63.27	0.48	3	5.32	2.31	1.35	0.43	0.34	0.29	0.26
EBITDA per Share	-0.81	-2.49	-1.57	-1.41	-0.17	0.36	0.28	-0.04	-0.01	0.01	0.02
Operating Income per Share	-0.9	-3.16	-1.97	-2	-1	-0.13	0.14	-0.08	-0.05	-0.02	-0.01
Basic EPS, GAAP	-0.03	-1.13	1.73	-2.49	-2.34	-3.28	0.48	-0.17	-0.13	-0.06	-0.03
Basic EPS from Cont Ops	-0.91	-3.41	-2.06	-2.49	-2.39	-0.38	0.24	-0.09	-0.06	-0.03	-0.01
Diluted EPS, GAAP	-0.03	-1.13	1.73	-2.49	-2.34	-3.28	0.48	-0.17	-0.13	-0.06	-0.03
Diluted EPS from Cont Ops	-0.91	-3.41	-2.06	-2.49	-2.39	-0.38	0.24	-0.09	-0.06	-0.03	-0.01
Dividend per Share	- -	- -	0.25	2.25	0.75	- -	- -	- -	- -	- -	- -
Cash Flow per Share	2.1	-1.25	-2.41	0.35	-0.44	0.4	-0.45	0.02	0.04	-0.13	-0.04
Free Cash Flow per Basic Share	2.09	-1.34	-2.45	0.28	-0.44	0.37	-0.45	0.02	0.04	-0.13	-0.04
Cash & Equivalents per Share	3.03	0.01	2.04	1.75	0.11	0.03	0.12	0.01	- -	0.01	- -
Book Value per Share	7.81	6.26	7.71	5.7	- -	- -	- -	- -	- -	- -	- -
Tangible Book Value per Share	7.81	6.38	7.87	3.22	-1.97	-2.22	-0.35	-0.19	-0.26	-0.26	-0.23

Central Energy Partners LP

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)