Infusion Brands International, Inc. Financial Ratios — INBI

Profitability (USD)

	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2010 Y	2011 Y
Return on Common Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Assets (%)	- -	-37,054.32	-547.4	-2,204.22	-315.6	-23.18	-206.88	-149.66	-79.26
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -	30.87	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	- -	- -	- -	50	70.34	47.47	31.27	45.1	40.34
EBITDA Margin (%)	- -	- -	- -	-118,682.08	-335.36	-32.92	-25.1	-139.47	-36.32
Operating Margin (%)	- -	- -	- -	-148,119.73	-448.11	-39.14	-32.85	-155.84	-37.81
Incremental Operating Margin (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Pretax Margin (%)	- -	- -	- -	-920,484.96	- -	- -	- -	95.03	-37.54
Profit Margin (%)	- -	- -	- -	-920,484.96	-1,591.74	-26.83	-118.95	-192.81	-38.19
Net Income to Common Margin (%)	- -	- -	- -	-1,064,214.81	-7,150.57	-57.05	-377.41	-192.81	-98.14
Effective Tax Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	13.51	77.74	50.74	68.01	- -	61.4
Sustainable Growth Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -

Credit (USD)

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	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2010 Y	2011 Y
Total Debt	- -	- -	- -	- -	- -	2	2	2	2
ST Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -
LT Debt	- -	- -	- -	- -	- -	2	2	2	2
Total Debt/EBITDA	- -	- -	- -	- -	- -	-0.61	-0.34	-0.19	-0.36
Net Debt/EBITDA	- -	- -	0.37	0.23	1.37	0.01	0.53	-0.04	-0.07
Total Debt/EBIT	- -	- -	- -	- -	- -	-0.52	-0.26	-0.17	-0.34
Net Debt/EBIT	- -	- -	0.37	0.18	1.02	0.01	0.41	-0.03	-0.07
EBITDA to Interest Expense	- -	- -	- -	- -	- -	-9.19	-29.03	-79.41	-16.48
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	-18.07	-29.33	-79.94	-16.75
EBIT to Interest Expense	- -	- -	- -	- -	- -	-10.93	-37.98	-88.73	-17.16
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	-231,998.77	- -	-1,900.24	-1,108.37	-887.49	-308.69	-358.53	-866.68	-610.86
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	-4.38	-4.11	-3.49	-4.01
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	12.9	13.24	27.92	20.76
Total Debt/Equity (%)	- -	- -	- -	- -	- -	-4.96	-86.06	-32.19	-12.79
Total Debt/Capital (%)	- -	- -	- -	- -	- -	-4.46	-4.71	-4.02	-4.22
Total Debt/Total Assets (%)	- -	- -	- -	- -	- -	13.12	15.18	32.15	21.84
Net Debt to Equity	0.62	- -	-102.84	3.23	12.72	0.07	133.4	-6.37	-2.49
Net Debt/Capital (%)	0.04	- -	5	2.84	6.19	0.06	6.51	-0.77	-0.79
EBITDA	- -	- -	- -	-3	-3	-3	-7	-12	-7
EBITDA-CapEx	- -	- -	- -	-4	-3	-6	-7	-12	-7
Operating Income (Loss)	- -	- -	- -	-4	-4	-4	-9	-13	-7

Liquidity (USD)

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	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2010 Y	2011 Y
Cash Ratio	0.01	- -	36.16	1.57	0.69	0.53	1.06	0.82	0.3
Current Ratio	0.01	- -	36.16	1.92	0.74	1.06	1.96	1.97	1.19
Quick Ratio	0.01	- -	36.16	1.57	0.69	0.79	1.33	1	0.73
CFO/Avg Current Liab	- -	- -	-4.36	-3.43	-0.3	-0.87	-0.95	-1.71	-1.67
Common Equity/Total Assets	-231,998.77	- -	-1,900.24	-1,108.37	-887.49	-308.69	-358.53	-866.68	-610.86
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	-4.38	-4.11	-3.49	-4.01
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	12.9	13.24	27.92	20.76
Total Debt/Equity (%)	- -	- -	- -	- -	- -	-4.96	-86.06	-32.19	-12.79
Total Debt/Capital (%)	- -	- -	- -	- -	- -	-4.46	-4.71	-4.02	-4.22
Total Debt/Total Assets (%)	- -	- -	- -	- -	- -	13.12	15.18	32.15	21.84
CFO/Total Liabilities	0.24	-0.29	-17,905.8	-3.21	-2.43	-10.65	-34.48	-48.26	-24.44
CFO/CapEx	- -	- -	- -	-0.75	-32.47	-1.88	-86.91	-84.55	-66.37
Altman's Z-Score	-11,098.98	- -	-34.48	-53.6	-17.39	-4.83	-4.74	-16.86	-8.87

Working Capital (USD)

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	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2010 Y	2011 Y
Accounts Receivable Turnover	- -	- -	- -	- -	40.13	10.24	15.56	8.97	11.43
Days Sales Outstanding	- -	- -	- -	- -	9.1	35.66	23.45	40.69	31.94
Inventory Turnover	- -	- -	- -	0.02	1.63	6.74	7.71	1.7	4.88
Days Inventory Outstanding	- -	- -	- -	16,677.18	224.47	54.18	47.37	215.12	74.74
Accounts Payable Turnover	- -	- -	- -	9.72	6.59	21.31	81.66	6.25	5.43
Accounts Payable Turnover Days	- -	- -	- -	37.53	55.42	17.13	4.47	58.38	67.17
Cash Conversion Cycle	- -	- -	- -	16,639.65	178.15	72.72	66.35	197.43	39.51
Inventory to Cash Days	- -	- -	- -	-16,677.18	-215.37	-18.52	-23.92	-174.43	-42.8
Inventories	- -	- -	- -	- -	- -	1	3	2	2
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	1	- -	- -
Finished Goods	- -	- -	- -	- -	- -	2	3	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -	- -	2	2

Enterprise Value (USD)

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	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2010 Y	2011 Y
Market Capitalization	- -	- -	- -	- -	- -	- -	- -	- -	- -
- Cash & Cash Equivalents	- -	- -	- -	1	4	2	6	2	2
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	3	2	7
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	- -	- -	- -	- -	- -	2	2	2	2
Enterprise Value	- -	- -	- -	-1	-4	-2	-1	3	8
Total Capital	- -	- -	- -	-24	-67	-44	-47	-54	-56
Total Debt/Capital (%)	- -	- -	- -	- -	- -	-4.46	-4.71	-4.02	-4.22
Total Debt / EV	- -	- -	- -	- -	- -	-1.27	-3.81	0.78	0.29
EV/Sales	- -	- -	- -	- -	- -	- -	- -	0.33	0.45
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -
Diluted Market Cap	- -	- -	- -	- -	- -	- -	- -	- -	- -
Diluted Enterprise Value	- -	- -	- -	-1	-4	- -	- -	3	8
EV per Share	- -	- -	- -	- -	- -	- -	- -	0.02	0.05
TTM Sales	- -	- -	- -	- -	1	10	26	8	18
TTM EBITDA	- -	- -	- -	-3	-3	-3	-7	-12	-7
TTM Operating Income	- -	- -	- -	-4	-4	-4	-9	-13	-7
TTM Cash Flow to Firm	- -	- -	- -	-1	- -	- -	- -	-6	-7
TTM Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	-6	-7

Multiples (USD)

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	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2010 Y	2011 Y
Price/Free Cash Flow	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	- -	- -	- -	-1	-4	-2	-1	3	8
Low Price	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Sales	- -	- -	- -	- -	- -	- -	- -	0.33	0.45
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	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Free Cash Flow High	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Free Cash Flow Low	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Sales Average	- -	- -	- -	- -	- -	0.02	- -	0.33	0.45
EV/Sales High	- -	- -	- -	- -	- -	0.02	- -	0.33	0.45
EV/Sales Low	- -	- -	- -	- -	- -	0.02	- -	0.33	0.45
EV/EBITDA Average	- -	- -	0.37	0.23	1.37	-0.05	0.06	-0.24	-1.23
EV/EBITDA High	- -	- -	0.37	0.23	1.37	-0.05	0.06	-0.24	-1.23
EV/EBITDA Low	- -	- -	0.37	0.23	1.37	-0.05	0.06	-0.24	-1.23
EV/EBIT Average	- -	- -	0.37	0.18	1.02	-0.04	0.05	-0.21	-1.18
EV/EBIT High	- -	- -	0.37	0.18	1.02	-0.04	0.05	-0.21	-1.18
EV/EBIT Low	- -	- -	0.37	0.18	1.02	-0.04	0.05	-0.21	-1.18
Last Price	- -	- -	- -	- -	- -	- -	- -	- -	- -
High Price	- -	- -	- -	- -	- -	- -	- -	- -	- -
Enterprise Value Average	- -	- -	- -	-1	-4	- -	- -	3	8
Enterprise Value High	- -	- -	- -	-1	-4	- -	- -	3	8
Enterprise Value Low	- -	- -	- -	-1	-4	- -	- -	3	8

	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2010 Y	2011 Y
Shares Outstanding	14	14	14	14	14	15	158	159	181
Diluted Weighted Avg Shares	5	5	6	11	14	15	138	215	178
Basic Weighted Avg Shares	5	5	6	11	14	15	138	159	178
Revenue per Share	- -	- -	- -	- -	0.07	0.67	0.19	0.05	0.1
EBITDA per Share	-0.04	- -	-0.01	-0.29	-0.23	-0.22	-0.05	-0.07	-0.04
Operating Income per Share	-0.04	- -	-0.01	-0.37	-0.31	-0.26	-0.06	-0.08	-0.04
Basic EPS, GAAP	-0.04	- -	-0.01	-2.64	-4.89	-0.39	-0.71	-0.1	-0.1
Basic EPS from Cont Ops	-0.04	- -	-0.01	-2.28	-1.09	-0.19	-0.23	0.05	-0.04
Diluted EPS, GAAP	-0.04	- -	-0.01	-2.64	-4.89	-0.39	-0.71	-0.07	-0.1
Diluted EPS from Cont Ops	-0.04	- -	-0.01	-2.28	-1.09	-0.19	-0.23	0.04	-0.04
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	- -	- -	-0.01	-0.07	-0.07	-0.4	-0.04	-0.04	-0.04
Free Cash Flow per Basic Share	- -	- -	-0.01	-0.17	-0.08	-0.62	-0.04	-0.04	-0.04
Cash & Equivalents per Share	- -	- -	- -	0.07	0.31	0.26	0.04	0.01	0.01
Book Value per Share	-0.04	-0.04	-0.04	-2.28	-4.74	-3.21	-0.38	-0.37	-0.37
Tangible Book Value per Share	- -	-0.01	- -	-2.19	-2.55	-2.83	-0.04	-0.06	-0.14

Infusion Brands International, Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)