Spectra Systems Corporation Financial Ratios — SPSC Stock

Profitability (USD)

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	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	12/31/2024	12/31/2025

Return on Common Equity (%)	- -	-6.93	-13.4	4.86	0.16	5.03	13.75	16.11	16.36	18.77	18.86	22.35	20.41	25.31	46.32
Return on Assets (%)	-0.79	-5.89	-10.45	3.79	0.13	4.28	12.07	14.5	14.56	15.96	15.63	17.28	12.33	14.07	30.08
Return on Capital (%)	- -	- -	- -	4.86	0.16	5.03	- -	- -	16.02	17.77	18.02	21.16	16.38	18.98	37.72
Return on Invested Capital (%)	- -	- -	- -	4.57	-0.09	4.81	- -	- -	15.34	17.32	17.11	20.48	15.35	18.49	32.53
Gross Margin (%)	60.93	48.67	48.09	51.44	47.55	68.32	71.12	71.77	70.93	68.61	63.42	62.55	67.15	47.75	57.67
EBITDA Margin (%)	-0.79	-9.08	-8.09	12.01	6.01	19.69	33.97	39.17	40.7	42.9	40.63	40.3	40.45	29.83	42.32
Operating Margin (%)	-3.62	-12.82	-11.79	7.27	-0.13	9.82	24.9	31.13	32.86	36.31	35.62	35.63	35.25	23.34	37.8
Incremental Operating Margin (%)	- -	- -	- -	48.61	44.67	- -	184.94	265.07	62.11	67.97	30.34	35.69	23.95	14.97	84.97
Pretax Margin (%)	-1.88	-17.86	-25.94	7.69	0.25	10.24	25.41	32.3	34.27	36.98	35.82	35.68	36.74	22.98	41.71
Profit Margin (%)	-1.88	-17.86	-25.94	6.17	0.25	10.24	26.95	32.46	32.76	34.92	31.12	31.32	29.81	17.32	31.2
Net Income to Common Margin (%)	-1.88	-17.86	-25.94	6.17	0.25	10.24	26.95	32.46	32.76	34.92	31.12	31.32	29.81	17.32	31.2
Effective Tax Rate (%)	- -	- -	- -	19.76	- -	- -	- -	- -	4.41	5.6	14.77	12.87	19.18	24.79	25.24
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	69.22	67.28	74.11	80.49	86.61	82.65	86.35	65.94	28.01
Sustainable Growth Rate (%)	- -	-6.93	-13.4	4.86	0.16	5.03	4.23	5.27	4.24	3.66	2.52	3.88	2.79	8.62	33.35

Credit (USD)

Credit Ratios API ChatGPT

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	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	12/31/2024	12/31/2025

Total Debt	- -	- -	- -	- -	- -	- -	- -	- -	1	1	1	1	13	11	9
ST Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	3	3	3
LT Debt	- -	- -	- -	- -	- -	- -	- -	- -	1	1	1	1	9	8	6
Total Debt/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	0.21	0.19	0.15	0.16	1.53	0.72	0.32
Net Debt/EBITDA	305.8	11.29	14.35	-4.81	-11.57	-4.02	-2.7	-2.59	-2.65	-2.23	-2.49	-2.21	-0.87	-0.58	-0.41
Total Debt/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	0.26	0.23	0.17	0.18	1.75	0.92	0.36
Net Debt/EBIT	66.58	8	9.84	-7.96	515.5	-8.07	-3.69	-3.26	-3.28	-2.63	-2.84	-2.5	-0.99	-0.74	-0.46
EBITDA to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	899.32	74.15	163.39
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	846.46	66.9	160.42
EBIT to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	783.71	58.01	145.96
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	87.26	82.84	73.12	83.27	82.87	87.4	88.23	91.7	86.54	83.53	82.28	72.93	52.48	58.67	70.22
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	3.49	3.39	2.65	3.44	29.28	20.96	11.13
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	3.35	3.25	2.55	3.29	21.07	16.24	9.51
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	3.02	2.91	2.23	2.56	15.65	12.49	7.9
Total Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	4.19	4.34	3.67	4.5	39.01	29.12	17.09
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	4.02	4.16	3.54	4.3	28.06	22.55	14.6
Total Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	3.63	3.73	3.09	3.35	20.84	17.35	12.13
Net Debt to Equity	-72.8	-40.34	-64.11	-44.42	-44.52	-37.85	-45.73	-48.93	-52.56	-49.74	-60.08	-61.77	-22.14	-23.52	-21.75
Net Debt/Capital (%)	-267.6	-67.61	-178.66	-79.92	-80.24	-60.91	-84.25	-95.82	-101.81	-91.1	-137.82	-144.59	-22.65	-25.46	-24.65
EBITDA	- -	-1	-1	2	1	2	4	5	5	6	7	8	8	15	27
EBITDA-CapEx	- -	-3	-2	1	- -	2	4	4	5	5	6	6	8	13	27
Operating Income (Loss)	- -	-1	-1	1	- -	1	3	4	4	5	6	7	7	11	24

Liquidity (USD)

Liquidity Ratios API ChatGPT

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	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	12/31/2024	12/31/2025

Cash Ratio	6.63	3.59	2.4	2.37	2.29	2.84	3.99	7.03	5.47	4.43	4.49	2.49	1	0.95	1.01
Current Ratio	7.18	4.73	3.43	3.89	4.02	4.69	5.88	9.59	7.41	6.36	5.86	3.5	1.97	2.02	2.81
Quick Ratio	6.63	3.59	2.4	2.37	2.29	2.84	3.99	7.03	5.47	4.43	4.49	2.49	1	0.95	1.01
CFO/Avg Current Liab	0.34	-1.04	-0.06	-0.36	-0.13	0.76	1.58	2.06	2.63	1.93	2.34	1.49	0.74	0.73	0.7
Common Equity/Total Assets	87.26	82.84	73.12	83.27	82.87	87.4	88.23	91.7	86.54	83.53	82.28	72.93	52.48	58.67	70.22
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	3.49	3.39	2.65	3.44	29.28	20.96	11.13
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	3.35	3.25	2.55	3.29	21.07	16.24	9.51
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	3.02	2.91	2.23	2.56	15.65	12.49	7.9
Total Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	4.19	4.34	3.67	4.5	39.01	29.12	17.09
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	4.02	4.16	3.54	4.3	28.06	22.55	14.6
Total Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	3.63	3.73	3.09	3.35	20.84	17.35	12.13
CFO/Total Liabilities	29.12	-85.49	-3.75	-39.48	-11.62	83.59	143.19	202.34	137.26	119.14	154.56	82.95	26.89	40.16	48.11
CFO/CapEx	5.51	-2.07	-0.29	-2.11	-0.86	4.36	9.82	8.92	7.51	6.08	14.78	5.49	15.6	6.9	20.43
Altman's Z-Score	3.97	2.64	0.49	1.5	1.16	1.14	10.49	14.22	12.64	14.91	10.28	5.96	3.1	5.22	6.61

Working Capital (USD)

Working Capital Ratios API ChatGPT

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	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	12/31/2024	12/31/2025

Accounts Receivable Turnover	23.36	5.91	4.65	8.48	4.78	3.3	6.43	10.77	10.29	7.19	6.87	6.63	5.44	14.52	21.77
Days Sales Outstanding	15.62	61.77	78.57	43.03	76.3	110.54	56.73	33.89	35.47	50.79	53.12	55.03	67.05	25.14	16.77
Inventory Turnover	3.51	5.1	2.97	2.29	2.11	1.23	1.05	1	1.21	1.57	2.56	4.15	1.64	4.04	3.82
Days Inventory Outstanding	104.05	71.53	122.84	159.27	173.06	297.26	346.35	363.46	301.24	232.76	142.46	87.96	221.97	90.27	95.45
Accounts Payable Turnover	3.71	4.01	5.24	7.96	5.48	3.87	14.47	12.96	11.68	9.7	10.2	9.88	6.29	7.96	7.37
Accounts Payable Turnover Days	98.29	90.93	69.7	45.88	66.65	94.2	25.23	28.17	31.26	37.64	35.77	36.95	58.06	45.87	49.52
Cash Conversion Cycle	21.38	42.38	131.72	156.42	182.71	313.6	377.85	369.18	305.45	245.9	159.81	106.04	230.96	69.55	62.7
Inventory to Cash Days	-88.42	-9.76	-44.27	-116.23	-96.76	-186.71	-289.62	-329.57	-265.78	-181.97	-89.35	-32.92	-154.92	-65.13	-78.69
Inventories	1	1	3	4	3	3	4	3	3	3	2	2	7	6	8
Raw Materials	1	1	3	4	2	2	2	2	2	2	2	2	6	5	2
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	1	4
Finished Goods	- -	- -	- -	- -	1	1	2	2	1	1	1	1	1	2	3
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

Enterprise Value API ChatGPT

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	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	12/31/2024	12/31/2025

Market Capitalization	25	28	19	15	15	11	58	55	87	112	83	82	120	151	133
- Cash & Cash Equivalents	18	10	13	10	10	9	11	13	14	14	17	17	13	13	15
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	1	1	1	1	1
+ Total Debt	- -	- -	- -	- -	- -	- -	- -	- -	1	1	1	1	13	11	9
Enterprise Value	2	11	5	5	5	2	47	42	74	100	68	66	120	149	128
Total Capital	25	24	21	22	22	23	24	26	28	29	29	30	45	47	60
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	4.02	4.16	3.54	4.3	28.06	22.55	14.6
Total Debt / EV	- -	- -	- -	- -	- -	- -	- -	- -	0.02	0.01	0.02	0.02	0.1	0.07	0.07
EV/Sales	0.23	1.22	0.46	0.3	0.34	0.21	3.87	3.4	5.56	6.81	4.08	3.37	5.91	3.02	1.99
EV/EBITDA	- -	- -	- -	2.48	5.74	1.08	11.41	8.68	13.67	15.88	10.04	8.35	14.61	10.13	4.7
EV/EBIT	- -	- -	- -	4.1	- -	2.17	15.56	10.92	16.93	18.76	11.45	9.44	16.77	12.95	5.26
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	0.84	- -	- -	12.72	17.93	8.37	8.21	15.92	14.8	12.5
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	1.09	- -	- -	14.67	21.47	8.98	10.04	17.01	17.26	13.13
Diluted Market Cap	37	31	19	15	15	11	61	59	92	119	87	86	127	153	135
Diluted Enterprise Value	13	15	5	5	5	2	50	47	79	107	72	70	127	151	130
EV per Share	0.07	0.25	0.12	0.11	0.11	0.05	1.04	0.93	1.6	2.19	1.49	1.47	2.61	3.08	2.65
TTM Sales	7	9	12	17	14	11	12	12	13	15	17	20	20	49	64
TTM EBITDA	- -	-1	-1	2	1	2	4	5	5	6	7	8	8	15	27
TTM Operating Income	- -	-1	-1	1	- -	1	3	4	4	5	6	7	7	11	24
TTM Cash Flow to Firm	- -	- -	- -	-2	-1	3	- -	- -	6	6	8	8	8	10	10
TTM Free Cash Flow to Firm	- -	- -	- -	-3	-1	2	- -	- -	5	5	8	7	7	9	10

Multiples (USD)

Valuation Multiples API ChatGPT

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	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	12/31/2024	12/31/2025

Price/Free Cash Flow	42.75	-5.02	-14.55	-5.76	-12.83	5.18	14.66	14.09	18.29	25.54	11.57	13.06	18.08	18.1	14.05
EV/EBIT	- -	- -	- -	4.1	- -	2.17	15.56	10.92	16.93	18.76	11.45	9.44	16.77	12.95	5.26
Enterprise Value	2	11	5	5	5	2	47	42	74	100	68	66	120	149	128
Low Price	1.02	0.32	0.23	0.22	0.21	0.23	0.24	0.96	1.29	1.43	1.7	1.55	1.77	2.35	2.32
EV/Sales	0.23	1.22	0.46	0.3	0.34	0.21	3.87	3.4	5.56	6.81	4.08	3.37	5.91	3.02	1.99
EV/EBITDA	- -	- -	- -	2.48	5.74	1.08	11.41	8.68	13.67	15.88	10.04	8.35	14.61	10.13	4.7
Price/Earnings	- -	- -	- -	14.19	422.1	9.81	17.76	13.59	19.99	21.89	16.05	13.34	19.45	17.63	6.65
Price/Earnings Average	- -	- -	- -	17.65	412.32	11.29	9.75	13.53	17.15	17.47	19.73	12.66	15.28	18.37	6.85
Price/Earnings High	- -	- -	- -	19.61	470.05	12.86	19.25	16.39	21.25	22	24.33	14.93	19.78	21.97	8.14
Price/Earnings Low	- -	- -	- -	9.74	268.85	9.01	3.39	10.72	13.68	12.72	14.95	11.41	13.22	13.23	5.59
Price/Book Value	1.04	1.16	0.89	0.67	0.67	0.48	2.39	2.13	3.2	4.08	3.03	2.95	3.81	4.22	2.62
Price/Book Value Average	1.15	1.37	0.91	0.84	0.65	0.55	1.31	2.12	2.74	3.25	3.73	2.8	2.99	4.4	2.7
Price/Book Value High	1.28	2.04	1.32	0.93	0.74	0.63	2.59	2.57	3.4	4.1	4.6	3.3	3.87	5.26	3.21
Price/Book Value Low	1.01	0.6	0.49	0.46	0.42	0.44	0.45	1.68	2.19	2.37	2.83	2.52	2.59	3.17	2.21
Price/Tangible Book Value	1.05	1.33	1.05	0.83	0.84	0.7	3.34	2.88	4.2	5.55	4.13	3.97	6.69	6.8	3.53
Price/Tangible Book Value Average	1.16	1.58	1.07	1.03	0.82	0.81	1.83	2.86	3.6	4.43	5.08	3.77	5.25	7.08	3.64
Price/Tangible Book Value High	1.29	2.35	1.54	1.14	0.94	0.92	3.62	3.47	4.47	5.58	6.26	4.44	6.8	8.47	4.33
Price/Tangible Book Value Low	1.01	0.69	0.58	0.57	0.54	0.64	0.64	2.27	2.87	3.23	3.85	3.39	4.54	5.1	2.97
Price/Sales	4.92	2.94	1.62	0.88	1.04	1	4.79	4.41	6.55	7.64	4.99	4.18	5.8	3.05	2.07
Price/Sales Average	5.44	3.48	1.65	1.09	1.02	1.16	2.63	4.39	5.62	6.1	6.14	3.97	4.55	3.18	2.14
Price/Sales High	6.05	5.19	2.38	1.21	1.16	1.32	5.19	5.32	6.96	7.68	7.57	4.67	5.9	3.81	2.54
Price/Sales Low	4.77	1.53	0.89	0.6	0.66	0.92	0.91	3.48	4.48	4.44	4.65	3.58	3.94	2.29	1.74
Price/Cash Flow	34.99	-6.54	-64.8	-8.48	-27.73	3.98	12.47	11.62	14.97	20.12	10.25	10.2	15.64	15.18	13.2
Price/Cash Flow Average	38.64	-7.73	-66.11	-10.56	-27.09	4.58	6.85	11.58	12.84	16.06	12.6	9.68	12.28	15.81	13.59
Price/Cash Flow High	43.01	-11.52	-95.48	-11.73	-30.88	5.22	13.52	14.02	15.91	20.23	15.54	11.41	15.9	18.91	16.15
Price/Cash Flow Low	33.88	-3.39	-35.77	-5.82	-17.66	3.66	2.38	9.17	10.24	11.69	9.54	8.73	10.63	11.39	11.09
Price/Free Cash Flow Average	47.21	-5.94	-14.85	-7.17	-12.53	5.96	8.05	14.04	15.69	20.39	14.23	12.4	14.19	18.85	14.47
Price/Free Cash Flow High	52.55	-8.85	-21.45	-7.96	-14.28	6.79	15.89	17	19.44	25.68	17.54	14.61	18.38	22.55	17.2
Price/Free Cash Flow Low	41.4	-2.6	-8.03	-3.95	-8.17	4.76	2.79	11.12	12.51	14.84	10.78	11.17	12.28	13.58	11.81
EV/Sales Average	0.59	1.76	0.49	0.51	0.32	0.36	1.71	3.38	4.63	5.27	5.22	3.15	4.64	3.15	2.05
EV/Sales High	1.02	3.46	1.22	0.63	0.46	0.53	4.28	4.31	5.97	6.85	6.65	3.86	6.01	3.78	2.45
EV/Sales Low	0.12	- -	- -	0.02	- -	0.13	- -	2.47	3.49	3.61	3.73	2.76	4.02	2.26	1.66
EV/EBITDA Average	- -	- -	- -	4.26	5.33	1.85	5.04	8.64	11.38	12.29	12.85	7.83	11.47	10.56	4.85
EV/EBITDA High	- -	- -	- -	5.27	7.7	2.67	12.59	11.01	14.68	15.97	16.37	9.58	14.86	12.67	5.8
EV/EBITDA Low	- -	- -	- -	0.19	- -	0.67	- -	6.3	8.58	8.42	9.19	6.86	9.93	7.57	3.92
EV/EBIT Average	- -	- -	- -	7.04	- -	3.71	6.88	10.87	14.09	14.52	14.66	8.85	13.16	13.5	5.42
EV/EBIT High	- -	- -	- -	8.71	- -	5.35	17.17	13.85	18.18	18.87	18.67	10.83	17.05	16.19	6.49
EV/EBIT Low	- -	- -	- -	0.32	- -	1.34	- -	7.93	10.63	9.95	10.49	7.76	11.39	9.67	4.39
Last Price	1.05	0.61	0.41	0.33	0.32	0.25	1.28	1.21	1.89	2.46	1.83	1.81	2.61	3.13	2.76
High Price	1.29	1.08	0.61	0.45	0.36	0.32	1.39	1.46	2.01	2.47	2.77	2.03	2.65	3.9	3.38
Enterprise Value Average	4	16	6	9	5	4	21	42	61	77	87	62	94	155	132
Enterprise Value High	8	32	14	11	7	6	52	54	79	101	110	76	122	186	158
Enterprise Value Low	1	-2	-3	- -	- -	1	- -	31	46	53	62	54	81	111	107

Shares Outstanding	24	45	45	45	45	45	45	46	46	46	45	45	46	48	48
Diluted Weighted Avg Shares	35	52	45	45	45	45	48	49	49	48	48	47	49	49	49
Basic Weighted Avg Shares	35	45	45	45	45	45	45	45	46	46	45	45	45	48	48
Revenue per Share	0.21	0.21	0.26	0.37	0.31	0.25	0.27	0.27	0.29	0.32	0.37	0.43	0.45	1.02	1.33
EBITDA per Share	- -	-0.02	-0.02	0.04	0.02	0.05	0.09	0.11	0.12	0.14	0.15	0.18	0.18	0.31	0.56
Operating Income per Share	-0.01	-0.03	-0.03	0.03	- -	0.02	0.07	0.09	0.09	0.12	0.13	0.15	0.16	0.24	0.5
Basic EPS, GAAP	- -	-0.04	-0.07	0.02	- -	0.03	0.07	0.09	0.09	0.11	0.11	0.14	0.13	0.18	0.42
Basic EPS from Cont Ops	- -	-0.04	-0.07	0.02	- -	0.03	0.07	0.09	0.09	0.11	0.11	0.14	0.13	0.18	0.42
Diluted EPS, GAAP	- -	-0.03	-0.07	0.02	- -	0.03	0.07	0.08	0.09	0.11	0.11	0.13	0.12	0.17	0.41
Diluted EPS from Cont Ops	- -	-0.03	-0.07	0.02	- -	0.03	0.07	0.08	0.09	0.11	0.11	0.13	0.12	0.17	0.41
Dividend per Share	- -	- -	- -	- -	- -	- -	0.05	0.06	0.07	0.09	0.09	0.11	0.11	0.12	0.12
Cash Flow per Share	0.03	-0.09	-0.01	-0.04	-0.01	0.06	0.1	0.1	0.13	0.12	0.18	0.18	0.17	0.21	0.21
Free Cash Flow per Basic Share	0.02	-0.14	-0.03	-0.06	-0.03	0.05	0.09	0.09	0.11	0.1	0.17	0.15	0.16	0.18	0.2
Cash & Equivalents per Share	0.98	0.36	0.3	0.22	0.22	0.19	0.25	0.28	0.31	0.31	0.37	0.39	0.29	0.28	0.31
Book Value per Share	1.01	0.53	0.46	0.49	0.49	0.51	0.54	0.57	0.59	0.6	0.6	0.62	0.69	0.74	1.05
Tangible Book Value per Share	1	0.46	0.4	0.4	0.38	0.35	0.38	0.42	0.45	0.44	0.44	0.46	0.39	0.46	0.78

Spectra Systems Corporation

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)