JLM Couture, Inc. Financial Ratios — JLMC Stock

Profitability (USD)

	1990 Y	1991 Y	1992 Y	1993 Y	1994 Y	1995 Y	1996 Y	1997 Y	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y
As of date	10/31/1990	10/31/1991	10/31/1992	10/31/1993	10/31/1994	10/31/1995	10/31/1996	10/31/1997	10/31/1998	10/31/1999	10/31/2000	10/31/2001	10/31/2002	10/31/2003	10/31/2004

Return on Common Equity (%)	- -	19.05	-30	20	8.7	7.41	26.32	26.67	12.5	19.15	13.83	11.15	16.62	10.81	4.53
Return on Assets (%)	- -	8	-10.53	6.25	2.7	2.35	10.42	14.16	7.63	12.41	9.15	7.62	11.95	7.93	3.46
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	4.76	- -	19.35	21.33	11.34	17.23	12.59	10.83	16.07	10.69	11.91
Gross Margin (%)	29.17	38.33	30.99	38.6	39.66	36.71	39.37	43.57	40.13	41.99	40.48	38.45	44.74	42.17	41.21
EBITDA Margin (%)	8.33	6.67	-1.41	8.77	3.45	3.8	9.45	12.14	7.01	9.94	7.22	6.02	8.51	5.59	6.67
Operating Margin (%)	8.33	5	-2.82	7.02	3.45	3.8	9.45	11.43	6.37	9.39	6.63	5.62	8.13	5.21	6.23
Incremental Operating Margin (%)	- -	-8.33	- -	-42.86	-200	4.76	18.75	30.77	-35.29	29.17	-19.21	-8.97	21.63	-48.86	-16.68
Pretax Margin (%)	- -	- -	- -	- -	3.45	- -	7.87	10.71	5.73	8.84	6.53	5.38	8.09	5.24	2.37
Profit Margin (%)	6.25	3.33	-4.23	3.51	1.72	1.27	3.94	5.71	3.18	4.97	3.74	3.11	4.37	3.02	1.44
Net Income to Common Margin (%)	6.25	3.33	-4.23	3.51	1.72	1.27	3.94	5.71	3.18	4.97	3.74	3.11	4.37	3.02	1.44
Effective Tax Rate (%)	- -	- -	- -	- -	50	- -	50	46.67	44.44	43.75	42.8	42.2	46.06	42.41	39.28
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	19.05	-30	20	8.7	7.41	26.32	26.67	12.5	19.15	13.83	11.15	16.62	10.81	4.53

Credit (USD)

API ChatGPT

	1990 Y	1991 Y	1992 Y	1993 Y	1994 Y	1995 Y	1996 Y	1997 Y	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y
As of date	10/31/1990	10/31/1991	10/31/1992	10/31/1993	10/31/1994	10/31/1995	10/31/1996	10/31/1997	10/31/1998	10/31/1999	10/31/2000	10/31/2001	10/31/2002	10/31/2003	10/31/2004

Total Debt	1	1	1	1	1	1	1	1	1	1	- -	- -	- -	- -	- -
ST Debt	1	1	1	1	1	1	1	1	1	1	- -	- -	- -	- -	- -
LT Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Debt/EBITDA	1.5	1.75	-10	1.8	5	4.33	0.92	0.53	0.82	0.44	0.31	0.35	- -	- -	- -
Net Debt/EBITDA	1.25	1.25	-9	1.6	5	4.33	0.83	0.24	0.73	0.33	0.2	0.19	-0.44	-0.81	-0.93
Total Debt/EBIT	1.5	2.33	-5	2.25	5	4.33	0.92	0.56	0.9	0.47	0.34	0.37	- -	- -	- -
Net Debt/EBIT	1.25	1.67	-4.5	2	5	4.33	0.83	0.25	0.8	0.35	0.22	0.2	-0.46	-0.87	-1
EBITDA to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBIT to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	43.48	40.74	30	32.35	30	33.33	45.1	59.68	62.32	67.11	65.39	71.27	72.55	74.16	78.68
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	2.7	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	2.17	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	1.61	- -	- -	- -	- -	- -	- -	- -
Total Debt/Equity (%)	60	63.64	111.11	81.82	83.33	86.67	47.83	24.32	20.93	15.69	7.86	7.22	- -	- -	- -
Total Debt/Capital (%)	37.5	38.89	52.63	45	45.45	46.43	32.35	19.57	17.31	13.56	7.29	6.74	- -	- -	- -
Total Debt/Total Assets (%)	26.09	25.93	33.33	26.47	25	28.89	21.57	14.52	13.04	10.53	5.14	5.15	- -	- -	- -
Net Debt to Equity	50	45.45	100	72.73	83.33	86.67	43.48	10.81	18.6	11.76	5.15	3.94	-13.46	-15.58	-18.97
Net Debt/Capital (%)	33.33	31.25	50	42.11	45.45	46.43	30.3	9.76	15.69	10.53	4.9	3.79	-15.56	-18.45	-23.41
EBITDA	- -	- -	- -	- -	- -	- -	1	2	1	2	1	1	2	1	2
EBITDA-CapEx	- -	- -	- -	- -	- -	- -	1	2	1	2	1	1	2	1	2
Operating Income (Loss)	- -	- -	- -	- -	- -	- -	1	2	1	2	1	1	2	1	2

Liquidity (USD)

API ChatGPT

	1990 Y	1991 Y	1992 Y	1993 Y	1994 Y	1995 Y	1996 Y	1997 Y	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y
As of date	10/31/1990	10/31/1991	10/31/1992	10/31/1993	10/31/1994	10/31/1995	10/31/1996	10/31/1997	10/31/1998	10/31/1999	10/31/2000	10/31/2001	10/31/2002	10/31/2003	10/31/2004

Cash Ratio	0.08	0.12	0.05	0.05	- -	- -	0.04	0.21	0.04	0.08	0.05	0.11	0.47	0.58	1
Current Ratio	1.75	1.56	1.24	1.36	1.32	1.4	1.74	2.21	2.23	2.68	2.62	4.19	4.35	4.42	5.97
Quick Ratio	0.75	0.81	0.67	0.64	0.46	0.63	1	1.25	1	1.24	1.21	1.91	2.24	2.29	2.75
CFO/Avg Current Liab	- -	-0.14	-0.11	0.05	-0.08	-0.17	0.11	0.16	-0.12	0.12	0.17	0.11	0.93	0.36	0.2
Common Equity/Total Assets	43.48	40.74	30	32.35	30	33.33	45.1	59.68	62.32	67.11	65.39	71.27	72.55	74.16	78.68
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	2.7	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	2.17	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	1.61	- -	- -	- -	- -	- -	- -	- -
Total Debt/Equity (%)	60	63.64	111.11	81.82	83.33	86.67	47.83	24.32	20.93	15.69	7.86	7.22	- -	- -	- -
Total Debt/Capital (%)	37.5	38.89	52.63	45	45.45	46.43	32.35	19.57	17.31	13.56	7.29	6.74	- -	- -	- -
Total Debt/Total Assets (%)	26.09	25.93	33.33	26.47	25	28.89	21.57	14.52	13.04	10.53	5.14	5.15	- -	- -	- -
CFO/Total Liabilities	- -	-12.5	-9.52	4.35	-7.14	-16.67	10.71	16	-11.54	12	15.69	10.85	68.32	27.22	16.3
CFO/CapEx	- -	- -	-1	- -	- -	- -	3	4	-3	- -	6.93	6.75	5.4	2.32	8.5
Altman's Z-Score	3.13	2.94	2.21	2.26	1.82	2.26	3.82	4.12	3.82	4.42	4.1	4.49	4.94	6.56	6.33

Working Capital (USD)

API ChatGPT

	1990 Y	1991 Y	1992 Y	1993 Y	1994 Y	1995 Y	1996 Y	1997 Y	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y
As of date	10/31/1990	10/31/1991	10/31/1992	10/31/1993	10/31/1994	10/31/1995	10/31/1996	10/31/1997	10/31/1998	10/31/1999	10/31/2000	10/31/2001	10/31/2002	10/31/2003	10/31/2004

Accounts Receivable Turnover	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	12.47	7.23	7.43	7.99
Days Sales Outstanding	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	29.26	50.5	49.11	45.68
Inventory Turnover	- -	3.89	4.45	2.92	2.26	2.86	4.4	4.39	4.27	3.68	3.47	3.57	3.76	3.96	3.44
Days Inventory Outstanding	- -	93.72	81.94	125.14	161.64	127.75	82.95	83.16	85.43	99.07	105.2	102.27	97.03	92.12	106.05
Accounts Payable Turnover	- -	10.5	6.27	4.59	3.3	4.08	7.24	8.53	8.33	10.67	12.18	10.54	12.85	14.32	15.45
Accounts Payable Turnover Days	- -	34.76	58.24	79.55	110.46	89.46	50.43	42.81	43.8	34.22	29.97	34.64	28.4	25.49	23.62
Cash Conversion Cycle	- -	58.95	23.69	45.59	51.18	38.29	32.53	40.36	41.63	64.85	75.23	96.89	119.13	115.74	128.11
Inventory to Cash Days	- -	-93.72	-81.94	-125.14	-161.64	-127.75	-82.95	-83.16	-85.43	-99.07	-105.2	-73.01	-46.52	-43.01	-60.36
Inventories	1	1	1	1	2	2	2	2	2	3	4	4	4	4	5
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	2	3	3	4
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	1	1	- -
Other Inventory	1	1	1	1	2	2	2	2	2	3	4	- -	- -	- -	- -

Enterprise Value (USD)

API ChatGPT

	1990 Y	1991 Y	1992 Y	1993 Y	1994 Y	1995 Y	1996 Y	1997 Y	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y
As of date	10/31/1990	10/31/1991	10/31/1992	10/31/1993	10/31/1994	10/31/1995	10/31/1996	10/31/1997	10/31/1998	10/31/1999	10/31/2000	10/31/2001	10/31/2002	10/31/2003	10/31/2004

Market Capitalization	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	9	6
- Cash & Cash Equivalents	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	1	2
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	1	1	1	1	1	1	1	1	1	1	- -	- -	- -	- -	- -
Enterprise Value	- -	- -	1	1	1	1	1	- -	1	1	- -	- -	-1	7	5
Total Capital	2	2	2	2	2	3	3	5	5	6	6	7	7	8	8
Total Debt/Capital (%)	37.5	38.89	52.63	45	45.45	46.43	32.35	19.57	17.31	13.56	7.29	6.74	- -	- -	- -
Total Debt / EV	1.2	1.4	1.11	1.12	1	1	1.1	2.25	1.12	1.33	1.53	1.83	- -	- -	- -
EV/Sales	0.1	0.08	0.13	0.14	0.17	0.16	0.08	0.03	0.05	0.03	0.01	0.01	- -	0.28	0.18
EV/EBITDA	1.25	1.25	- -	1.6	5	4.33	0.83	0.24	0.73	0.33	0.2	0.19	- -	4.93	2.72
EV/EBIT	1.25	1.67	- -	2	5	4.33	0.83	0.25	0.8	0.35	0.22	0.2	- -	5.3	2.92
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -	3.33	1	- -	2	0.62	0.9	- -	9.95	12.51
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	2.5	0.8	- -	2	0.54	0.78	- -	6.95	11.2
Diluted Market Cap	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	9	6
Diluted Enterprise Value	- -	- -	1	1	1	1	1	- -	1	1	- -	- -	-1	8	5
EV per Share	0.64	0.48	0.87	0.74	0.87	0.95	0.58	0.22	0.43	0.29	0.14	0.11	- -	3.86	2.37
TTM Sales	5	6	7	6	6	8	13	14	16	18	20	21	25	27	26
TTM EBITDA	- -	- -	- -	- -	- -	- -	1	2	1	2	1	1	2	1	2
TTM Operating Income	- -	- -	- -	- -	- -	- -	1	2	1	2	1	1	2	1	2
TTM Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	2	1	- -
TTM Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	- -	2	1	- -

Multiples (USD)

API ChatGPT

	1990 Y	1991 Y	1992 Y	1993 Y	1994 Y	1995 Y	1996 Y	1997 Y	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y
As of date	10/31/1990	10/31/1991	10/31/1992	10/31/1993	10/31/1994	10/31/1995	10/31/1996	10/31/1997	10/31/1998	10/31/1999	10/31/2000	10/31/2001	10/31/2002	10/31/2003	10/31/2004

Price/Free Cash Flow	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	8.45	15.39
EV/EBIT	1.25	1.67	- -	2	5	4.33	0.83	0.25	0.8	0.35	0.22	0.2	- -	5.3	2.92
Enterprise Value	- -	- -	1	1	1	1	1	- -	1	1	- -	- -	-1	7	5
Low Price	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	4.41	2.81
EV/Sales	0.1	0.08	0.13	0.14	0.17	0.16	0.08	0.03	0.05	0.03	0.01	0.01	- -	0.28	0.18
EV/EBITDA	1.25	1.25	- -	1.6	5	4.33	0.83	0.24	0.73	0.33	0.2	0.19	- -	4.93	2.72
Price/Earnings	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	10.67	16.97
Price/Earnings Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	11.45	21.01
Price/Earnings High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	13.06	27.43
Price/Earnings Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	10.45	15
Price/Book Value	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1.1	0.74
Price/Book Value Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1.18	0.92
Price/Book Value High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1.35	1.2
Price/Book Value Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1.08	0.66
Price/Tangible Book Value	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1.13	0.76
Price/Tangible Book Value Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1.21	0.94
Price/Tangible Book Value High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1.38	1.23
Price/Tangible Book Value Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1.11	0.67
Price/Sales	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.32	0.24
Price/Sales Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.35	0.3
Price/Sales High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.39	0.39
Price/Sales Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.32	0.22
Price/Cash Flow	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	11.61	16.81
Price/Cash Flow Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	12.46	20.81
Price/Cash Flow High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	14.21	27.17
Price/Cash Flow Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	11.38	14.85
Price/Free Cash Flow Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	9.07	19.05
Price/Free Cash Flow High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	10.35	24.87
Price/Free Cash Flow Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	8.28	13.6
EV/Sales Average	0.1	0.08	0.13	0.14	0.17	0.16	0.08	0.03	0.05	0.03	0.01	0.01	- -	0.3	0.24
EV/Sales High	0.1	0.08	0.13	0.14	0.17	0.16	0.08	0.03	0.05	0.03	0.01	0.01	- -	0.35	0.33
EV/Sales Low	0.1	0.08	0.13	0.14	0.17	0.16	0.08	0.03	0.05	0.03	0.01	0.01	- -	0.27	0.15
EV/EBITDA Average	1.25	1.25	-9	1.6	5	4.33	0.83	0.24	0.73	0.33	0.2	0.19	-0.44	5.36	3.59
EV/EBITDA High	1.25	1.25	-9	1.6	5	4.33	0.83	0.24	0.73	0.33	0.2	0.19	-0.44	6.22	4.97
EV/EBITDA Low	1.25	1.25	-9	1.6	5	4.33	0.83	0.24	0.73	0.33	0.2	0.19	-0.44	4.82	2.3
EV/EBIT Average	1.25	1.67	-4.5	2	5	4.33	0.83	0.25	0.8	0.35	0.22	0.2	-0.46	5.75	3.85
EV/EBIT High	1.25	1.67	-4.5	2	5	4.33	0.83	0.25	0.8	0.35	0.22	0.2	-0.46	6.68	5.33
EV/EBIT Low	1.25	1.67	-4.5	2	5	4.33	0.83	0.25	0.8	0.35	0.22	0.2	-0.46	5.18	2.46
Last Price	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	4.5	3.18
High Price	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	5.51	5.14
Enterprise Value Average	- -	- -	1	1	1	1	1	- -	1	1	- -	- -	-1	8	6
Enterprise Value High	- -	- -	1	1	1	1	1	- -	1	1	- -	- -	-1	9	8
Enterprise Value Low	- -	- -	1	1	1	1	1	- -	1	1	- -	- -	-1	7	4

Shares Outstanding	1	1	1	1	1	1	2	2	2	2	2	2	2	2	2
Diluted Weighted Avg Shares	1	1	1	1	1	1	2	2	2	2	2	2	2	2	2
Basic Weighted Avg Shares	1	1	1	1	1	1	2	2	2	2	2	2	2	2	2
Revenue per Share	6.24	6.3	5.68	5.13	6.96	6.3	8.02	7.22	8.56	9.03	9.92	10.82	12.43	13.99	13.04
EBITDA per Share	0.52	0.42	-0.08	0.45	0.24	0.24	0.76	0.88	0.6	0.9	0.72	0.65	1.06	0.78	0.87
Operating Income per Share	0.52	0.31	-0.16	0.36	0.24	0.24	0.76	0.82	0.55	0.85	0.66	0.61	1.01	0.73	0.81
Basic EPS, GAAP	0.39	0.21	-0.24	0.18	0.12	0.08	0.32	0.41	0.27	0.45	0.37	0.34	0.54	0.42	0.19
Basic EPS from Cont Ops	0.39	0.21	-0.24	0.18	0.12	0.08	0.32	0.41	0.27	0.45	0.37	0.34	0.54	0.42	0.19
Diluted EPS, GAAP	0.39	0.21	-0.24	0.18	0.12	0.08	0.31	0.41	0.26	0.44	0.36	0.34	0.53	0.4	0.18
Diluted EPS from Cont Ops	0.39	0.21	-0.24	0.18	0.12	0.08	0.31	0.41	0.26	0.44	0.36	0.34	0.53	0.4	0.18
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	- -	-0.21	-0.16	0.09	-0.24	-0.4	0.19	0.21	-0.16	0.15	0.24	0.14	0.9	0.39	0.19
Free Cash Flow per Basic Share	- -	-0.21	-0.32	0.09	-0.24	-0.4	0.13	0.15	-0.22	0.15	0.2	0.12	0.73	0.22	0.17
Cash & Equivalents per Share	0.13	0.19	0.1	0.09	- -	- -	0.06	0.27	0.05	0.1	0.07	0.09	0.41	0.64	0.81
Book Value per Share	1.28	1.06	0.87	1.02	1.05	1.09	1.34	2.02	2.3	2.48	2.7	2.67	3.06	4.09	4.28
Tangible Book Value per Share	1.28	1.06	0.87	1.02	1.05	1.09	1.34	1.86	2.14	2.33	2.59	2.58	2.97	3.98	4.18

JLM Couture, Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)