Legend Oil and Gas, Ltd. Financial Ratios — LOGL Stock

Profitability (USD)

	2004 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y
Return on Common Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Assets (%)	- -	-331.55	-310.88	-41.08	-66.72	-58.93	-134.43	-51.38	-301.39	-143.33
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	47.37	- -	- -	100	100	100	100	35.89	22.59	0.7
EBITDA Margin (%)	-276.89	- -	- -	-929.69	-113.85	-80.22	-612.72	-492.03	-58.91	-85.51
Operating Margin (%)	-276.89	- -	- -	-929.69	-347.86	-165.74	-630.35	-503.73	-71.04	-104.71
Incremental Operating Margin (%)	- -	378.03	- -	- -	- -	- -	- -	- -	- -	- -
Pretax Margin (%)	-374.91	- -	- -	-968.84	-690	-375.18	-746.91	-759.16	-318.14	-152.67
Profit Margin (%)	-374.91	- -	- -	-968.84	-690	-375.18	-2,960.45	-340.61	-341.38	-161.88
Net Income to Common Margin (%)	-374.91	- -	- -	-968.84	-690	-375.18	-3,126.38	-340.61	-344.87	-183.58
Effective Tax Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	18.18	- -	1.09	12.44
Sustainable Growth Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Credit (USD)

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	2004 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y
Total Debt	- -	- -	- -	- -	5	4	1	7	4	9
ST Debt	- -	- -	- -	- -	5	4	1	- -	1	1
LT Debt	- -	- -	- -	- -	- -	- -	- -	6	3	8
Total Debt/EBITDA	-5.94	-6.11	-8.95	- -	-5.1	-1.87	-0.25	-1.92	-1.52	-2.75
Net Debt/EBITDA	-5.85	-6.05	-8.91	0.66	-5.05	-1.86	-0.23	-1.71	-1.34	-2.7
Total Debt/EBIT	-5.94	-6.11	-8.95	- -	-1.67	-0.9	-0.24	-1.87	-1.26	-2.25
Net Debt/EBIT	-5.85	-6.05	-8.91	0.66	-1.65	-0.9	-0.22	-1.67	-1.11	-2.21
EBITDA to Interest Expense	- -	-3.15	-2.21	-23.75	-26.64	-8.94	-3.66	-0.72	-0.71	-4.47
EBITDA-CapEx/Interest Expense	- -	-3.15	-2.21	-122.15	-268.01	-11.22	-4.28	-1.01	-0.85	-5.58
EBIT to Interest Expense	- -	-3.15	-2.21	-23.75	-81.4	-18.47	-3.77	-0.74	-0.86	-5.48
Interest Expense	- -	- -	- -	- -	- -	- -	1	5	4	1
Common Equity/Total Assets	-723.05	-1,860.86	181.17	-30.26	-36.23	-110.03	-676.73	-622.2	-902.1	-1,377.87
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	-369.77	-476.07	90.96	- -	- -	- -	- -	-25.2	-6.33	-19.86
Long-Term Debt/Total Assets (%)	330.85	1,531.2	1,839.93	- -	- -	- -	- -	123.56	52.16	225.2
Total Debt/Equity (%)	-116.53	-95.01	-90.59	- -	375.56	-9.09	-22.91	-181.99	-1,860.41	-141.13
Total Debt/Capital (%)	-706.23	-478.04	90.96	- -	-425.1	-31.26	-2.29	-26.88	-9.55	-21.5
Total Debt/Total Assets (%)	631.9	1,537.54	1,839.93	- -	29.33	26.2	15.18	131.83	78.67	243.86
Net Debt to Equity	-114.72	-94.12	-90.16	-13.47	371.68	-9.05	-20.61	-162.43	-1,640.96	-138.62
Net Debt/Capital (%)	-626.63	-453.13	90.92	30.38	-402.97	-31.11	-2.06	-23.32	-8.33	-21.04
EBITDA	- -	- -	- -	- -	-1	-2	-3	-3	-3	-3
EBITDA-CapEx	- -	- -	- -	-1	-10	-2	-3	-5	-3	-4
Operating Income (Loss)	- -	- -	- -	- -	-3	-4	-3	-3	-3	-4

Liquidity (USD)

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	2004 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y
Cash Ratio	0.03	0.26	0.13	6.76	0.01	- -	0.01	0.64	0.19	0.1
Current Ratio	0.05	0.26	0.13	8.83	0.08	0.08	0.02	0.79	0.43	0.54
Quick Ratio	0.05	0.26	0.13	7.52	0.06	0.06	0.02	0.71	0.26	0.24
CFO/Avg Current Liab	- -	-1.54	-3.78	-18.84	-0.31	-0.09	-0.24	-0.46	-1.41	-1.56
Common Equity/Total Assets	-723.05	-1,860.86	181.17	-30.26	-36.23	-110.03	-676.73	-622.2	-902.1	-1,377.87
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	-369.77	-476.07	90.96	- -	- -	- -	- -	-25.2	-6.33	-19.86
Long-Term Debt/Total Assets (%)	330.85	1,531.2	1,839.93	- -	- -	- -	- -	123.56	52.16	225.2
Total Debt/Equity (%)	-116.53	-95.01	-90.59	- -	375.56	-9.09	-22.91	-181.99	-1,860.41	-141.13
Total Debt/Capital (%)	-706.23	-478.04	90.96	- -	-425.1	-31.26	-2.29	-26.88	-9.55	-21.5
Total Debt/Total Assets (%)	631.9	1,537.54	1,839.93	- -	29.33	26.2	15.18	131.83	78.67	243.86
CFO/Total Liabilities	-19.98	-16.38	-10.97	-1,170.85	-6.6	-0.97	-20.19	-21.34	-48.72	-31.71
CFO/CapEx	- -	- -	- -	-0.28	-0.12	-1.05	-3.29	-1.35	-5.24	-3.94
Altman's Z-Score	-126.87	-164.55	-397.14	381.94	0.57	-2.68	-13.08	-10.98	-15.17	-24.17

Working Capital (USD)

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	2004 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y
Accounts Receivable Turnover	- -	- -	- -	2.87	4.38	7.16	2.33	10.88	34.28	18.46
Days Sales Outstanding	- -	- -	- -	127.22	83.3	51	156.53	33.56	10.65	19.77
Inventory Turnover	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Days Inventory Outstanding	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Accounts Payable Turnover	- -	- -	- -	- -	- -	- -	- -	3.25	6.09	4.57
Accounts Payable Turnover Days	- -	- -	- -	- -	- -	- -	- -	112.44	59.93	79.91
Cash Conversion Cycle	- -	- -	- -	- -	- -	- -	- -	-78.88	-49.28	-60.14
Inventory to Cash Days	- -	- -	- -	- -	- -	- -	- -	33.56	10.65	19.77
Inventories	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

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	2004 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y
Market Capitalization	- -	15	15	10	54	4	3	- -	2	- -
- Cash & Cash Equivalents	- -	- -	- -	- -	- -	- -	- -	1	- -	- -
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	- -	- -	- -	- -	5	4	1	7	4	9
Enterprise Value	- -	15	15	9	60	8	4	6	5	9
Total Capital	- -	- -	- -	- -	-1	-12	-28	-24	-41	-42
Total Debt/Capital (%)	-706.23	-478.04	90.96	- -	-425.1	-31.26	-2.29	-26.88	-9.55	-21.5
Total Debt / EV	1.01	0.01	0.01	- -	0.09	0.48	0.17	1.07	0.72	1.02
EV/Sales	16.25	- -	- -	577.71	67.91	3.1	9.13	8.84	1.24	2.31
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	2.11	5.02	- -
EV/Free Cash Flow to Firm	- -	- -	- -	20.49	7.42	38.82	- -	1.44	3.47	- -
Diluted Market Cap	- -	15	15	10	54	4	3	- -	2	- -
Diluted Enterprise Value	- -	15	15	9	60	8	4	6	5	9
EV per Share	- -	0.1	0.1	0.1	1.14	0.12	0.04	0.04	0.01	- -
TTM Sales	- -	- -	- -	- -	1	2	- -	1	4	4
TTM EBITDA	- -	- -	- -	- -	-1	-2	-3	-3	-3	-3
TTM Operating Income	- -	- -	- -	- -	-3	-4	-3	-3	-3	-4
TTM Cash Flow to Firm	- -	- -	- -	- -	-1	- -	-1	3	1	-2
TTM Free Cash Flow to Firm	- -	- -	- -	- -	8	- -	- -	4	2	-2

Multiples (USD)

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	2004 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y
Price/Free Cash Flow	- -	-893.84	-1,148.21	21	6.82	-160.88	-3.28	-0.6	-0.96	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	- -	15	15	9	60	8	4	6	5	9
Low Price	- -	0.1	0.1	0.1	0.1	0.03	0.03	- -	- -	- -
EV/Sales	16.25	- -	- -	577.71	67.91	3.1	9.13	8.84	1.24	2.31
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Average	- -	-758.36	-835.38	-60.27	-14.04	-2.75	-0.42	-1.4	-0.26	- -
Price/Earnings High	- -	-758.36	-835.38	-60.27	-23.74	-11.27	-0.92	-5.29	-0.74	- -
Price/Earnings Low	- -	-758.36	-835.38	-60.27	-0.89	-0.21	-0.21	-0.11	-0.06	- -
Price/Book Value	- -	-135.21	1,481.18	-41.21	-8.66	-0.26	-0.11	-0.01	-0.04	- -
Price/Book Value Average	- -	-135.21	1,481.18	-41.21	-13.5	-1.64	-0.19	-0.11	-0.09	- -
Price/Book Value High	- -	-135.21	1,481.18	-41.21	-22.82	-6.73	-0.42	-0.4	-0.25	- -
Price/Book Value Low	- -	-135.21	1,481.18	-41.21	-0.85	-0.13	-0.1	-0.01	-0.02	- -
Price/Tangible Book Value	- -	-147.53	-126.34	12.72	40.18	-0.1	-1.16	-0.08	-3.74	- -
Price/Tangible Book Value Average	- -	-147.53	-126.34	12.72	62.63	-0.63	-1.96	-0.92	-7.5	- -
Price/Tangible Book Value High	- -	-147.53	-126.34	12.72	105.86	-2.57	-4.28	-3.47	-21.19	- -
Price/Tangible Book Value Low	- -	-147.53	-126.34	12.72	3.96	-0.05	-0.99	-0.07	-1.62	- -
Price/Sales	- -	- -	- -	583.89	62.16	1.61	7.75	0.41	0.45	- -
Price/Sales Average	- -	- -	- -	583.89	96.9	10.3	13.17	4.78	0.9	- -
Price/Sales High	- -	- -	- -	583.89	163.78	42.27	28.69	18.01	2.55	- -
Price/Sales Low	- -	- -	- -	583.89	6.13	0.8	6.62	0.39	0.2	- -
Price/Cash Flow	- -	-893.84	-1,148.21	-54.51	-51.58	-7.46	-2.28	-0.16	-0.78	- -
Price/Cash Flow Average	- -	-893.84	-1,148.21	-54.51	-80.4	-47.86	-3.87	-1.82	-1.56	- -
Price/Cash Flow High	- -	-893.84	-1,148.21	-54.51	-135.89	-196.4	-8.44	-6.83	-4.42	- -
Price/Cash Flow Low	- -	-893.84	-1,148.21	-54.51	-5.08	-3.73	-1.95	-0.15	-0.34	- -
Price/Free Cash Flow Average	- -	-893.84	-1,148.21	21	10.64	-1,032.4	-5.57	-7	-1.93	- -
Price/Free Cash Flow High	- -	-893.84	-1,148.21	21	17.98	-4,236.51	-12.13	-26.34	-5.46	- -
Price/Free Cash Flow Low	- -	-893.84	-1,148.21	21	0.67	-80.44	-2.8	-0.57	-0.42	- -
EV/Sales Average	16.25	- -	- -	577.71	102.65	11.79	14.55	13.21	1.69	2.31
EV/Sales High	16.25	- -	- -	577.71	169.53	43.76	30.07	26.43	3.34	2.31
EV/Sales Low	16.25	- -	- -	577.71	11.88	2.29	8	8.81	0.98	2.31
EV/EBITDA Average	-5.87	-1,005.24	-1,314.82	-62.14	-90.16	-14.7	-2.37	-2.68	-2.87	-2.7
EV/EBITDA High	-5.87	-1,005.24	-1,314.82	-62.14	-148.9	-54.55	-4.91	-5.37	-5.67	-2.7
EV/EBITDA Low	-5.87	-1,005.24	-1,314.82	-62.14	-10.43	-2.86	-1.31	-1.79	-1.67	-2.7
EV/EBIT Average	-5.87	-1,005.24	-1,314.82	-62.14	-29.51	-7.12	-2.31	-2.62	-2.38	-2.21
EV/EBIT High	-5.87	-1,005.24	-1,314.82	-62.14	-48.73	-26.41	-4.77	-5.25	-4.7	-2.21
EV/EBIT Low	-5.87	-1,005.24	-1,314.82	-62.14	-3.41	-1.38	-1.27	-1.75	-1.39	-2.21
Last Price	- -	0.1	0.1	0.1	1.04	0.06	0.04	- -	- -	- -
High Price	- -	0.1	0.1	0.1	2.74	1.58	0.13	0.08	0.02	- -
Enterprise Value Average	- -	15	15	9	90	29	6	9	7	9
Enterprise Value High	- -	15	15	9	149	108	13	18	15	9
Enterprise Value Low	- -	15	15	9	10	6	3	6	4	9

	2004 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y
Shares Outstanding	146	146	146	62	51	77	109	188	936	942
Diluted Weighted Avg Shares	146	146	146	93	52	66	92	149	659	- -
Basic Weighted Avg Shares	146	146	146	93	52	66	92	149	659	- -
Revenue per Share	- -	- -	- -	- -	0.02	0.04	- -	- -	0.01	- -
EBITDA per Share	- -	- -	- -	- -	-0.02	-0.03	-0.03	-0.02	- -	- -
Operating Income per Share	- -	- -	- -	- -	-0.06	-0.06	-0.03	-0.02	- -	- -
Basic EPS, GAAP	- -	- -	- -	- -	-0.12	-0.14	-0.14	-0.02	-0.02	- -
Basic EPS from Cont Ops	- -	- -	- -	- -	-0.12	-0.14	-0.03	-0.04	-0.02	- -
Diluted EPS, GAAP	- -	- -	- -	- -	-0.12	-0.14	-0.14	-0.02	-0.02	- -
Diluted EPS from Cont Ops	- -	- -	- -	- -	-0.12	-0.14	-0.03	-0.04	-0.02	- -
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	- -	- -	- -	- -	-0.02	-0.01	-0.02	-0.01	- -	- -
Free Cash Flow per Basic Share	- -	- -	- -	-0.01	-0.19	-0.02	-0.02	-0.02	- -	- -
Cash & Equivalents per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Book Value per Share	- -	- -	- -	- -	-0.12	-0.23	-0.31	-0.21	-0.07	- -
Tangible Book Value per Share	- -	- -	- -	0.01	0.03	-0.62	-0.03	-0.02	- -	- -

Legend Oil and Gas, Ltd.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)