Legacy Education Alliance, Inc. Financial Ratios — LEAI

Profitability (USD)

	2012 Y	2013 Y	2014 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y
As of date	09/30/2012	09/30/2013	09/30/2014	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023

Return on Common Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Assets (%)	- -	-119.76	-815.5	82.99	-14.03	18.71	18.13	-41.85	52.48	135.09	-13.7	-107.89	-307.57
Return on Capital (%)	- -	- -	- -	-25.9	- -	- -	-8.01	- -	- -	-38.21	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	- -	- -	- -	53.13	38.45	41.5	39.92	35.7	42.63	77.35	70.25	57.93	-43.05
EBITDA Margin (%)	- -	- -	- -	5.99	-3.34	2.94	1.98	-11.07	2.39	51.15	-5.33	-206.83	-1,752.32
Operating Margin (%)	- -	- -	- -	5.77	-3.55	2.77	1.86	-11.21	2.18	50.93	-5.38	-206.83	-1,752.32
Incremental Operating Margin (%)	- -	- -	- -	5.94	- -	273.66	-7.72	- -	-1,513.37	-23.3	- -	- -	-206.83
Pretax Margin (%)	- -	- -	- -	7.69	-3.11	3.3	6.43	-11.22	2.76	56.45	-0.27	-142.44	-1,953.64
Profit Margin (%)	- -	- -	- -	7.63	-3.13	4.35	4.4	-13.07	13.18	61.78	-7.34	-139.39	-1,736.42
Net Income to Common Margin (%)	- -	- -	- -	7.63	-3.13	4.35	4.4	-13.07	13.18	61.78	-7.34	-139.39	-1,736.42
Effective Tax Rate (%)	- -	- -	- -	0.81	- -	- -	31.65	- -	- -	19.71	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Credit (USD)

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	2012 Y	2013 Y	2014 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y
As of date	09/30/2012	09/30/2013	09/30/2014	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023

Total Debt	- -	- -	- -	- -	- -	- -	- -	1	1	2	3	4	6
ST Debt	- -	- -	- -	- -	- -	- -	- -	1	1	- -	1	4	6
LT Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	2	2	1	1
Total Debt/EBITDA	- -	- -	- -	0.01	-0.02	0.02	0.02	-0.06	0.34	0.15	-7.56	-1.91	-2.43
Net Debt/EBITDA	4.14	0.43	0.14	-0.5	1.66	-0.64	-3.08	0.08	-1.85	0.03	-6.11	-1.81	-2.39
Total Debt/EBIT	- -	- -	- -	0.01	-0.02	0.02	0.02	-0.06	0.37	0.15	-7.48	-1.91	-2.43
Net Debt/EBIT	4.14	0.43	0.14	-0.52	1.56	-0.67	-3.29	0.08	-2.03	0.03	-6.05	-1.81	-2.39
EBITDA to Interest Expense	- -	- -	- -	131.48	- -	523.8	215.44	-210.8	19.42	63.12	-0.78	-4.95	-8.73
EBITDA-CapEx/Interest Expense	- -	- -	- -	127.23	- -	512.8	195.33	-223	17.35	63.12	-0.78	-4.95	-8.73
EBIT to Interest Expense	- -	- -	- -	126.57	- -	494.6	201.56	-213.52	17.68	62.84	-0.79	-4.95	-8.73
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	- -	- -
Common Equity/Total Assets	-13.21	-304.63	-846.78	-321.94	-283.06	-274.58	-191.04	-299.49	-297.41	-561.41	-1,883.45	-4,283.18	-4,926.3
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -	-0.09	-0.07	-0.06	-0.04	-0.01	-0.05	-5.7	-5.84	-1.8	-2.24
Long-Term Debt/Total Assets (%)	- -	- -	- -	0.29	0.2	0.15	0.07	0.04	0.16	30.26	100.62	68.64	94.06
Total Debt/Equity (%)	- -	- -	- -	-0.13	-0.11	-0.1	-0.08	-1.07	-1.56	-8.23	-14	-18.65	-23.84
Total Debt/Capital (%)	- -	- -	- -	-0.11	-0.09	-0.08	-0.06	-0.85	-1.2	-5.78	-9.39	-12.79	-18.6
Total Debt/Total Assets (%)	- -	- -	- -	0.34	0.25	0.21	0.11	2.53	3.53	30.66	161.69	486.82	780.73
Net Debt to Equity	-103.81	-214.53	-297.92	6.22	10.23	3.96	14.65	1.32	8.48	-1.69	-11.31	-17.67	-23.39
Net Debt/Capital (%)	88.33	24.71	10.56	4.79	7.47	2.9	10.37	1.03	6.09	-1.14	-7.46	-12.08	-18.24
EBITDA	- -	- -	- -	6	-3	3	2	-8	2	13	- -	-2	-3
EBITDA-CapEx	- -	- -	- -	6	-3	3	2	-9	2	13	- -	-2	-3
Operating Income (Loss)	- -	- -	- -	6	-3	2	2	-9	2	13	- -	-2	-3

Liquidity (USD)

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	2012 Y	2013 Y	2014 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y
As of date	09/30/2012	09/30/2013	09/30/2014	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023

Cash Ratio	27.28	1.87	1.51	0.05	0.07	0.03	0.09	0.02	0.07	0.05	0.03	- -	- -
Current Ratio	27.28	1.87	1.51	0.26	0.29	0.29	0.38	0.27	0.27	0.22	0.09	0.03	0.03
Quick Ratio	27.28	1.87	1.51	0.05	0.07	0.03	0.09	0.02	0.07	0.05	0.03	- -	- -
CFO/Avg Current Liab	- -	-6	-12.61	-0.05	0.04	-0.02	0.08	-0.02	- -	-0.16	-0.2	-0.19	-0.06
Common Equity/Total Assets	-13.21	-304.63	-846.78	-321.94	-283.06	-274.58	-191.04	-299.49	-297.41	-561.41	-1,883.45	-4,283.18	-4,926.3
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -	-0.09	-0.07	-0.06	-0.04	-0.01	-0.05	-5.7	-5.84	-1.8	-2.24
Long-Term Debt/Total Assets (%)	- -	- -	- -	0.29	0.2	0.15	0.07	0.04	0.16	30.26	100.62	68.64	94.06
Total Debt/Equity (%)	- -	- -	- -	-0.13	-0.11	-0.1	-0.08	-1.07	-1.56	-8.23	-14	-18.65	-23.84
Total Debt/Capital (%)	- -	- -	- -	-0.11	-0.09	-0.08	-0.06	-0.85	-1.2	-5.78	-9.39	-12.79	-18.6
Total Debt/Total Assets (%)	- -	- -	- -	0.34	0.25	0.21	0.11	2.53	3.53	30.66	161.69	486.82	780.73
CFO/Total Liabilities	-558.57	-359.95	-945.66	-2.59	4.07	-2.5	7.47	-2.05	0.03	-23.23	-20.05	-16.87	-5.22
CFO/CapEx	- -	- -	- -	-8.83	34.32	-28.42	27.98	-2.91	0.09	- -	- -	- -	- -
Altman's Z-Score	- -	-11.52	-34.78	-1.09	-3.03	-1.58	-0.56	-4.72	-2.34	-0.94	-34.78	-96.64	-116.42

Working Capital (USD)

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	2012 Y	2013 Y	2014 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y
As of date	09/30/2012	09/30/2013	09/30/2014	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023

Accounts Receivable Turnover	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Days Sales Outstanding	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Inventory Turnover	- -	- -	- -	561.85	164.31	124.25	173.21	254.43	849.25	205.93	417.09	456	216
Days Inventory Outstanding	- -	- -	- -	0.65	2.22	2.94	2.11	1.43	0.43	1.77	0.88	0.8	1.69
Accounts Payable Turnover	- -	- -	- -	34.65	21.29	17.96	18.92	17.88	17.68	2.86	1.06	0.18	0.08
Accounts Payable Turnover Days	- -	- -	- -	10.53	17.15	20.32	19.29	20.42	20.65	127.46	343.91	2,049.52	4,443.37
Cash Conversion Cycle	- -	- -	- -	-9.88	-14.92	-17.38	-17.18	-18.98	-20.22	-125.68	-343.04	-2,048.72	-4,441.68
Inventory to Cash Days	- -	- -	- -	-0.65	-2.22	-2.94	-2.11	-1.43	-0.43	-1.77	-0.88	-0.8	-1.69
Inventories	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

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	2012 Y	2013 Y	2014 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y
As of date	09/30/2012	09/30/2013	09/30/2014	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023

Market Capitalization	- -	- -	- -	14	5	9	10	3	3	2	2	5	6
- Cash & Cash Equivalents	- -	- -	- -	3	5	2	6	1	4	2	1	- -	- -
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	- -	- -	- -	- -	- -	- -	- -	1	1	2	3	4	6
Enterprise Value	- -	- -	- -	11	- -	7	4	3	-1	3	4	9	12
Total Capital	- -	- -	- -	-57	-60	-56	-52	-61	-51	-34	-33	-33	-35
Total Debt/Capital (%)	- -	- -	- -	-0.11	-0.09	-0.08	-0.06	-0.85	-1.2	-5.78	-9.39	-12.79	-18.6
Total Debt / EV	- -	- -	- -	0.01	0.13	0.01	0.01	0.2	-1.23	0.71	0.72	0.47	0.52
EV/Sales	- -	- -	- -	0.12	- -	0.08	0.04	0.03	- -	0.11	0.56	8.45	81.69
EV/EBITDA	- -	- -	- -	1.94	- -	2.75	2.24	- -	- -	0.21	- -	- -	- -
EV/EBIT	- -	- -	- -	2.02	- -	2.91	2.4	- -	- -	0.21	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	0.14	- -	0.86	- -	- -	- -	0.32	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -	- -	0.14	- -	0.83	- -	- -	- -	0.32	- -	- -
Diluted Market Cap	- -	- -	- -	15	5	9	11	3	3	2	2	5	6
Diluted Enterprise Value	- -	- -	- -	12	- -	8	5	3	- -	3	4	9	12
EV per Share	- -	- -	- -	0.72	0.02	0.34	0.2	0.11	- -	0.12	0.15	0.26	0.31
TTM Sales	- -	- -	- -	97	87	89	98	76	75	26	8	1	- -
TTM EBITDA	- -	- -	- -	6	-3	3	2	-8	2	13	- -	-2	-3
TTM Operating Income	- -	- -	- -	6	-3	2	2	-9	2	13	- -	-2	-3
TTM Cash Flow to Firm	- -	- -	- -	-2	3	-2	5	-1	- -	-7	14	-4	-1
TTM Free Cash Flow to Firm	- -	- -	- -	-1	3	-2	5	-1	- -	-7	14	-4	-1

Multiples (USD)

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	2012 Y	2013 Y	2014 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y
As of date	09/30/2012	09/30/2013	09/30/2014	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023

Price/Free Cash Flow	- -	- -	- -	-10.16	1.83	-6.16	2.09	-3.45	13.22	-0.33	-0.37	-1.26	-4.37
EV/EBIT	- -	- -	- -	2.02	- -	2.91	2.4	- -	- -	0.21	- -	- -	- -
Enterprise Value	- -	- -	- -	11	- -	7	4	3	-1	3	4	9	12
Low Price	- -	- -	- -	0.9	0.15	0.12	0.23	0.1	0.04	0.03	0.06	0.06	0.08
EV/Sales	- -	- -	- -	0.12	- -	0.08	0.04	0.03	- -	0.11	0.56	8.45	81.69
EV/EBITDA	- -	- -	- -	1.94	- -	2.75	2.24	- -	- -	0.21	- -	- -	- -
Price/Earnings	- -	- -	- -	1.92	- -	2.28	2.4	- -	0.27	0.14	- -	- -	- -
Price/Earnings Average	- -	- -	- -	1.92	-4.5	1.39	1.89	-0.87	0.35	0.14	-5.35	-3.3	-2.83
Price/Earnings High	- -	- -	- -	1.92	-10.36	2.61	3	-1.36	0.82	0.28	-8.69	-4.46	-4.09
Price/Earnings Low	- -	- -	- -	1.92	-1.12	0.65	1.15	-0.23	0.09	0.04	-3.16	-1.32	-1.26
Price/Book Value	- -	- -	- -	-0.25	-0.09	-0.16	-0.2	-0.05	-0.05	-0.06	-0.05	-0.13	-0.16
Price/Book Value Average	- -	- -	- -	-0.25	-0.21	-0.1	-0.16	-0.14	-0.07	-0.06	-0.08	-0.13	-0.18
Price/Book Value High	- -	- -	- -	-0.25	-0.47	-0.18	-0.25	-0.22	-0.16	-0.13	-0.14	-0.18	-0.26
Price/Book Value Low	- -	- -	- -	-0.25	-0.05	-0.05	-0.1	-0.04	-0.02	-0.02	-0.05	-0.05	-0.08
Price/Tangible Book Value	- -	- -	- -	-0.31	-0.11	-0.21	-0.25	-0.07	-0.07	-0.1	-0.08	-0.22	-0.24
Price/Tangible Book Value Average	- -	- -	- -	-0.31	-0.26	-0.13	-0.2	-0.18	-0.09	-0.09	-0.14	-0.22	-0.28
Price/Tangible Book Value High	- -	- -	- -	-0.31	-0.6	-0.24	-0.32	-0.28	-0.21	-0.19	-0.22	-0.29	-0.4
Price/Tangible Book Value Low	- -	- -	- -	-0.31	-0.06	-0.06	-0.12	-0.05	-0.02	-0.03	-0.08	-0.09	-0.12
Price/Sales	- -	- -	- -	0.15	0.06	0.1	0.11	0.04	0.04	0.09	0.23	4.68	42.09
Price/Sales Average	- -	- -	- -	0.15	0.14	0.06	0.08	0.11	0.05	0.09	0.39	4.6	49.22
Price/Sales High	- -	- -	- -	0.15	0.32	0.11	0.13	0.18	0.11	0.17	0.64	6.22	71.03
Price/Sales Low	- -	- -	- -	0.15	0.04	0.03	0.05	0.03	0.01	0.03	0.23	1.83	21.86
Price/Cash Flow	- -	- -	- -	-8.55	1.88	-5.67	2.04	-2.27	151.44	-0.33	-0.37	-1.26	-4.37
Price/Cash Flow Average	- -	- -	- -	-8.55	4.41	-3.44	1.61	-6.07	191.17	-0.32	-0.63	-1.24	-5.11
Price/Cash Flow High	- -	- -	- -	-8.55	10.15	-6.48	2.55	-9.55	451.8	-0.65	-1.02	-1.68	-7.37
Price/Cash Flow Low	- -	- -	- -	-8.55	1.1	-1.62	0.98	-1.62	50.48	-0.1	-0.37	-0.49	-2.27
Price/Free Cash Flow Average	- -	- -	- -	-10.16	4.29	-3.74	1.65	-9.25	16.69	-0.32	-0.63	-1.24	-5.11
Price/Free Cash Flow High	- -	- -	- -	-10.16	9.87	-7.04	2.61	-14.54	39.45	-0.65	-1.02	-1.68	-7.37
Price/Free Cash Flow Low	- -	- -	- -	-10.16	1.07	-1.76	1	-2.46	4.41	-0.1	-0.37	-0.49	-2.27
EV/Sales Average	- -	- -	- -	0.12	0.09	0.04	0.02	0.1	- -	0.1	0.72	8.36	88.82
EV/Sales High	- -	- -	- -	0.12	0.27	0.09	0.07	0.17	0.06	0.19	0.97	9.98	110.63
EV/Sales Low	- -	- -	- -	0.12	- -	0.01	- -	0.02	- -	0.04	0.56	5.6	61.46
EV/EBITDA Average	4.14	0.43	0.14	1.94	-2.55	1.42	1.12	-0.95	0.12	0.2	-13.53	-4.04	-5.07
EV/EBITDA High	4.14	0.43	0.14	1.94	-8.04	3.23	3.58	-1.53	2.72	0.37	-18.12	-4.83	-6.31
EV/EBITDA Low	4.14	0.43	0.14	1.94	0.61	0.33	-0.53	-0.2	-1.28	0.08	-10.5	-2.71	-3.51
EV/EBIT Average	4.14	0.43	0.14	2.02	-2.4	1.5	1.19	-0.94	0.13	0.2	-13.4	-4.04	-5.07
EV/EBIT High	4.14	0.43	0.14	2.02	-7.56	3.42	3.82	-1.51	2.98	0.38	-17.95	-4.83	-6.31
EV/EBIT Low	4.14	0.43	0.14	2.02	0.57	0.35	-0.56	-0.19	-1.41	0.08	-10.4	-2.71	-3.51
Last Price	- -	- -	- -	0.9	0.25	0.42	0.48	0.14	0.12	0.1	0.06	0.14	0.16
High Price	- -	- -	- -	0.9	1.35	0.48	0.6	0.59	0.36	0.2	0.17	0.19	0.27
Enterprise Value Average	- -	- -	- -	11	7	4	2	8	- -	3	6	9	13
Enterprise Value High	- -	- -	- -	11	23	8	7	13	5	5	7	11	17
Enterprise Value Low	- -	- -	- -	11	-2	1	-1	2	-2	1	4	6	9

Shares Outstanding	10	10	16	20	22	23	23	23	23	23	34	38	49
Diluted Weighted Avg Shares	5	6	11	17	21	22	23	23	23	23	29	35	40
Basic Weighted Avg Shares	5	6	11	16	21	21	22	23	23	23	29	35	40
Revenue per Share	- -	- -	- -	6.15	4.17	4.23	4.54	3.31	3.32	1.12	0.26	0.03	- -
EBITDA per Share	- -	-0.01	-0.01	0.37	-0.14	0.12	0.09	-0.37	0.08	0.57	-0.01	-0.06	-0.07
Operating Income per Share	- -	-0.01	-0.01	0.35	-0.15	0.12	0.08	-0.37	0.07	0.57	-0.01	-0.06	-0.07
Basic EPS, GAAP	- -	-0.01	-0.01	0.47	-0.13	0.18	0.2	-0.43	0.44	0.69	-0.02	-0.04	-0.07
Basic EPS from Cont Ops	- -	-0.01	-0.01	0.47	-0.13	0.18	0.2	-0.39	0.15	0.51	-0.03	-0.05	-0.07
Diluted EPS, GAAP	- -	-0.01	-0.01	0.45	-0.13	0.18	0.19	-0.43	0.43	0.69	-0.02	-0.04	-0.07
Diluted EPS from Cont Ops	- -	-0.01	-0.01	0.45	-0.13	0.18	0.19	-0.39	0.14	0.51	-0.03	-0.05	-0.07
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	- -	- -	-0.01	-0.11	0.13	-0.07	0.24	-0.06	- -	-0.3	-0.17	-0.11	-0.04
Free Cash Flow per Basic Share	- -	- -	-0.01	-0.12	0.13	-0.08	0.23	-0.08	-0.01	-0.3	-0.17	-0.11	-0.04
Cash & Equivalents per Share	0.01	- -	- -	0.19	0.23	0.08	0.28	0.05	0.17	0.07	0.02	- -	- -
Book Value per Share	- -	-0.01	-0.02	-3.64	-2.86	-2.65	-2.4	-2.68	-2.27	-1.54	-1.24	-1.06	-1.02
Tangible Book Value per Share	0.01	- -	- -	-2.94	-2.26	-2	-1.9	-2.11	-1.73	-1.02	-0.76	-0.65	-0.68

Legacy Education Alliance, Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)