Charlestowne Premium Beverages Inc. Financial Ratios — FPWM

Profitability (USD)

	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y
As of date	01/31/1999	01/31/2000	01/31/2001	01/31/2002	01/31/2003	01/31/2004	01/31/2005	01/31/2006	01/31/2007

Return on Common Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Assets (%)	- -	-521.77	-1,068.45	-1,327.52	-1,174.63	-403.44	-3,201.88	-2,027.77	-543.02
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	- -	727,300	100	- -	100	- -	- -	- -	-34.75
EBITDA Margin (%)	- -	-90,120,200	-170,449,600	- -	-8,669.39	- -	- -	- -	-4,262.55
Operating Margin (%)	- -	-90,847,400	-170,834,400	- -	-8,681.87	- -	- -	- -	-6,922.23
Incremental Operating Margin (%)	- -	- -	- -	117,148,800	- -	-7,412.92	- -	- -	- -
Pretax Margin (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Profit Margin (%)	- -	-90,847,500	-170,834,500	- -	-9,194.2	- -	- -	- -	-8,264.97
Net Income to Common Margin (%)	- -	-90,847,500	-170,834,500	- -	-9,194.2	- -	- -	- -	-8,264.97
Effective Tax Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -

Credit (USD)

Credit Ratios API ChatGPT

	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y
As of date	01/31/1999	01/31/2000	01/31/2001	01/31/2002	01/31/2003	01/31/2004	01/31/2005	01/31/2006	01/31/2007

Total Debt	- -	- -	1	1	1	- -	- -	- -	1
ST Debt	- -	- -	- -	1	1	- -	- -	- -	- -
LT Debt	- -	- -	1	- -	- -	- -	- -	- -	1
Total Debt/EBITDA	- -	-0.12	-0.49	-0.32	-0.41	-0.75	-0.06	-0.33	-1.31
Net Debt/EBITDA	0.09	-0.04	-0.48	-0.31	-0.41	-0.75	-0.04	-0.09	-1.22
Total Debt/EBIT	- -	-0.12	-0.49	-0.32	-0.41	-0.74	-0.05	-0.2	-0.8
Net Debt/EBIT	0.09	-0.04	-0.48	-0.31	-0.41	-0.74	-0.03	-0.05	-0.75
EBITDA to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBIT to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	-13.14	-58.37	-544.51	-234.58	-978.5	-244.67	-304.13	-1,006.49	-605.75
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	1,960.43	811.03	36.34	- -	- -	-90.57	-8.41	-63.18
Long-Term Debt/Total Assets (%)	- -	61.51	426.27	26.53	- -	- -	109.55	76.61	202.1
Total Debt/Equity (%)	- -	-105.38	-109.65	-131.12	-102.29	-112.76	-60.23	-9.53	-47.19
Total Debt/Capital (%)	- -	1,960.43	1,136	421.3	4,468.7	883.9	-151.43	-10.54	-89.36
Total Debt/Total Assets (%)	- -	61.51	597.07	307.59	1,000.9	275.89	183.17	95.93	285.86
Net Debt to Equity	271.75	-32.56	-106.36	-127.24	-102.27	-112.65	-38.02	-2.46	-44.23
Net Debt/Capital (%)	73.1	-48.27	1,673.43	467.07	4,502.56	890.26	-61.33	-2.52	-79.31
EBITDA	-1	-1	-2	-3	-2	- -	-2	-1	-1
EBITDA-CapEx	-1	-1	-2	-3	-2	- -	-2	-1	-1
Operating Income (Loss)	-1	-1	-2	-3	-2	- -	-2	-1	-2

Liquidity (USD)

Liquidity Ratios API ChatGPT

	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y
As of date	01/31/1999	01/31/2000	01/31/2001	01/31/2002	01/31/2003	01/31/2004	01/31/2005	01/31/2006	01/31/2007

Cash Ratio	0.32	0.44	0.08	0.03	- -	- -	0.23	0.07	0.04
Current Ratio	0.33	0.44	0.1	0.17	- -	- -	0.23	0.07	0.11
Quick Ratio	0.33	0.44	0.1	0.17	- -	- -	0.23	0.07	0.04
CFO/Avg Current Liab	- -	-2.56	-5.23	-1.07	-0.36	-0.12	-2.09	-0.34	-0.38
Common Equity/Total Assets	-13.14	-58.37	-544.51	-234.58	-978.5	-244.67	-304.13	-1,006.49	-605.75
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	1,960.43	811.03	36.34	- -	- -	-90.57	-8.41	-63.18
Long-Term Debt/Total Assets (%)	- -	61.51	426.27	26.53	- -	- -	109.55	76.61	202.1
Total Debt/Equity (%)	- -	-105.38	-109.65	-131.12	-102.29	-112.76	-60.23	-9.53	-47.19
Total Debt/Capital (%)	- -	1,960.43	1,136	421.3	4,468.7	883.9	-151.43	-10.54	-89.36
Total Debt/Total Assets (%)	- -	61.51	597.07	307.59	1,000.9	275.89	183.17	95.93	285.86
CFO/Total Liabilities	-298.05	-164.82	-138.49	-65.48	-35.34	-25.53	-189.59	-17.18	-29.01
CFO/CapEx	-9.8	-125.53	-376.63	-146.42	- -	- -	-164.72	- -	-5.91
Altman's Z-Score	-16.96	-27.52	-164.53	-82.2	-1,988.86	-2,268.55	-479.49	-105.94	-67.32

Working Capital (USD)

Working Capital Ratios API ChatGPT

	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y
As of date	01/31/1999	01/31/2000	01/31/2001	01/31/2002	01/31/2003	01/31/2004	01/31/2005	01/31/2006	01/31/2007

Accounts Receivable Turnover	- -	- -	- -	- -	- -	- -	- -	- -	33.67
Days Sales Outstanding	- -	456,250	- -	- -	- -	- -	- -	- -	10.84
Inventory Turnover	- -	- -	- -	- -	- -	- -	- -	- -	0.43
Days Inventory Outstanding	- -	- -	- -	- -	- -	- -	- -	- -	847.67
Accounts Payable Turnover	- -	-0.06	- -	- -	- -	- -	- -	- -	0.42
Accounts Payable Turnover Days	- -	-6,170.57	- -	- -	- -	- -	- -	- -	867.78
Cash Conversion Cycle	- -	462,420.57	- -	- -	- -	- -	- -	- -	-9.27
Inventory to Cash Days	- -	456,250	- -	- -	- -	- -	- -	- -	-836.82
Inventories	- -	- -	- -	- -	- -	- -	- -	- -	- -
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

Enterprise Value API ChatGPT

	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y
As of date	01/31/1999	01/31/2000	01/31/2001	01/31/2002	01/31/2003	01/31/2004	01/31/2005	01/31/2006	01/31/2007

Market Capitalization	6	10	15	8	3	3	7	12	9
- Cash & Cash Equivalents	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	- -	- -	1	1	1	- -	- -	- -	1
Enterprise Value	6	10	16	9	4	3	7	13	10
Total Capital	- -	- -	- -	- -	- -	- -	- -	-2	-1
Total Debt/Capital (%)	- -	1,960.43	1,136	421.3	4,468.7	883.9	-151.43	-10.54	-89.36
Total Debt / EV	- -	0.01	0.05	0.11	0.22	0.08	0.02	0.02	0.13
EV/Sales	- -	10,408,505	15,628,682	- -	160.91	- -	- -	- -	440.22
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -
Diluted Market Cap	6	9	14	8	3	2	5	12	9
Diluted Enterprise Value	6	9	15	9	4	3	5	12	10
EV per Share	4,630.93	5,638.41	7,913.26	3,787.58	1,283.6	649.24	526.12	904.52	680.61
TTM Sales	- -	- -	- -	- -	- -	- -	- -	- -	- -
TTM EBITDA	-1	-1	-2	-3	-2	- -	-2	-1	-1
TTM Operating Income	-1	-1	-2	-3	-2	- -	-2	-1	-2
TTM Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -
TTM Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -

Multiples (USD)

Valuation Multiples API ChatGPT

	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y
As of date	01/31/1999	01/31/2000	01/31/2001	01/31/2002	01/31/2003	01/31/2004	01/31/2005	01/31/2006	01/31/2007

Price/Free Cash Flow	-11.25	-20.4	-11.37	-12.04	-8.1	-31.7	-9.44	-24.97	-11.43
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	6	10	16	9	4	3	7	13	10
Low Price	2,810	2,500	4,060	2,500	550	150	150	450	290
EV/Sales	- -	10,408,505	15,628,682	- -	160.91	- -	- -	- -	440.22
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Average	-33.48	-13.24	-10.37	-4.2	-2.46	-5.25	-1.22	-3.27	-6.35
Price/Earnings High	-92.36	-51.99	-22.27	-8	-5.37	-12.26	-2.66	-8.04	-15.26
Price/Earnings Low	-4.94	-4.63	-4.52	-1.98	-0.66	-1.69	-0.57	-1.85	-2.21
Price/Book Value	-259.19	-99.38	-19.3	-11.16	-3.61	-13.73	-32.28	-4.89	-3.29
Price/Book Value Average	-1,054.09	-126.53	-23.98	-17.42	-7.43	-10.68	-19.89	-4.31	-4.57
Price/Book Value High	-2,907.63	-496.92	-51.47	-33.16	-16.23	-24.94	-43.46	-10.59	-10.97
Price/Book Value Low	-155.63	-44.21	-10.45	-8.21	-1.98	-3.43	-9.31	-2.44	-1.59
Price/Tangible Book Value	-66.13	-61.25	-17.51	-10.05	-3.31	-9.96	-29.55	-4.89	-3.29
Price/Tangible Book Value Average	-268.92	-77.98	-21.76	-15.68	-6.81	-7.75	-18.21	-4.31	-4.57
Price/Tangible Book Value High	-741.81	-306.23	-46.7	-29.86	-14.88	-18.09	-39.78	-10.59	-10.97
Price/Tangible Book Value Low	-39.7	-27.24	-9.48	-7.39	-1.82	-2.49	-8.53	-2.44	-1.59
Price/Sales	- -	9,447,220	14,265,000	- -	109.64	- -	- -	- -	378.41
Price/Sales Average	- -	12,027,588.22	17,722,617.98	- -	225.81	- -	- -	- -	525.1
Price/Sales High	- -	47,236,100	38,040,000	- -	493.38	- -	- -	- -	1,261.38
Price/Sales Low	- -	4,202,500	7,722,120	- -	60.3	- -	- -	- -	182.9
Price/Cash Flow	-10.1	-20.24	-11.34	-11.96	-8.1	-31.7	-9.38	-24.97	-9.5
Price/Cash Flow Average	-41.08	-25.76	-14.09	-18.66	-16.68	-24.68	-5.78	-22.04	-13.18
Price/Cash Flow High	-113.33	-101.18	-30.24	-35.53	-36.44	-57.59	-12.63	-54.11	-31.66
Price/Cash Flow Low	-6.07	-9	-6.14	-8.8	-4.45	-7.93	-2.71	-12.49	-4.59
Price/Free Cash Flow Average	-45.75	-25.97	-14.13	-18.79	-16.68	-24.68	-5.82	-22.04	-15.86
Price/Free Cash Flow High	-126.21	-102	-30.32	-35.78	-36.44	-57.59	-12.71	-54.11	-38.1
Price/Free Cash Flow Low	-6.76	-9.07	-6.16	-8.86	-4.45	-7.93	-2.72	-12.49	-5.52
EV/Sales Average	- -	13,242,151.48	19,219,005.62	- -	293.74	- -	- -	- -	590.65
EV/Sales High	- -	51,906,585	40,316,182	- -	599.67	- -	- -	- -	1,345.73
EV/Sales Low	- -	4,648,985	8,834,682	- -	104.5	- -	- -	- -	239.71
EV/EBITDA Average	-34.29	-14.69	-11.28	-4.61	-3.39	-7.82	-1.92	-15.1	-13.86
EV/EBITDA High	-94.75	-57.6	-23.65	-8.49	-6.92	-17.26	-4.15	-36.94	-31.57
EV/EBITDA Low	-4.99	-5.16	-5.18	-2.34	-1.21	-3.02	-0.92	-8.59	-5.62
EV/EBIT Average	-34.29	-14.58	-11.25	-4.61	-3.38	-7.72	-1.85	-9.22	-8.53
EV/EBIT High	-94.75	-57.14	-23.6	-8.49	-6.91	-17.03	-3.99	-22.57	-19.44
EV/EBIT Low	-4.99	-5.12	-5.17	-2.34	-1.2	-2.98	-0.88	-5.25	-3.46
Last Price	4,680	5,620	7,500	3,400	1,000	600	520	900	600
High Price	52,500	28,100	20,000	10,100	4,500	1,090	700	1,950	2,000
Enterprise Value Average	23	13	19	13	7	2	4	11	14
Enterprise Value High	65	52	40	24	15	5	9	27	31
Enterprise Value Low	3	5	9	7	3	1	2	6	6

Shares Outstanding	- -	- -	- -	- -	- -	- -	- -	- -	- -
Diluted Weighted Avg Shares	- -	- -	- -	- -	- -	- -	- -	- -	- -
Basic Weighted Avg Shares	- -	- -	- -	- -	- -	- -	- -	- -	- -
Revenue per Share	- -	- -	- -	- -	9.12	- -	- -	- -	1.59
EBITDA per Share	-553.55	-536.11	-896.16	-1,234.92	-790.71	-79.5	-232.47	-54.79	-67.59
Operating Income per Share	-553.55	-540.44	-898.18	-1,234.92	-791.85	-80.56	-241.48	-89.7	-109.76
Basic EPS, GAAP	-568.46	-540.44	-898.18	-1,262.3	-838.58	-88.89	-263.19	-242.63	-131.05
Basic EPS from Cont Ops	-568.46	-540.44	-898.18	-1,262.3	-838.58	-88.89	-263.19	-242.63	-131.05
Diluted EPS, GAAP	-568.46	-540.44	-898.18	-1,262.3	-838.58	-88.89	-263.19	-242.63	-131.05
Diluted EPS from Cont Ops	-568.46	-540.44	-898.18	-1,262.3	-838.58	-88.89	-263.19	-242.63	-131.05
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	-463.27	-277.71	-661.37	-284.24	-123.5	-18.93	-55.42	-36.04	-63.18
Free Cash Flow per Basic Share	-510.54	-279.92	-663.13	-286.18	-123.5	-18.93	-55.76	-36.04	-73.86
Cash & Equivalents per Share	49.07	41.18	12.81	11.82	0.05	0.04	3.58	13.03	5.4
Book Value per Share	-18.06	-56.55	-388.56	-304.6	-277.3	-43.71	-16.11	-184.21	-182.26
Tangible Book Value per Share	-70.77	-91.76	-428.31	-338.29	-302.35	-60.27	-17.59	-184.21	-182.26

Charlestowne Premium Beverages Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)