Nika Pharmaceuticals Inc.

NIKA

NIKANika Pharmaceuticals Inc. US flag

Other OTC

0.20

USD

- -

211.81MMarket Cap

Profitability (USD)

API Chat

	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Return on Common Equity (%)	- -	- -	- -	- -	- -	- -	- -
Return on Assets (%)	- -	-1,105.77	-1,463.88	-504,151.23	-633.75	-510.48	-392.49
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	- -	- -	- -	- -	- -	- -	- -
EBITDA Margin (%)	- -	- -	- -	- -	- -	- -	- -
Operating Margin (%)	- -	- -	- -	- -	- -	- -	- -
Incremental Operating Margin (%)	- -	- -	- -	- -	- -	- -	- -
Pretax Margin (%)	- -	- -	- -	- -	- -	- -	- -
Profit Margin (%)	- -	- -	- -	- -	- -	- -	- -
Net Income to Common Margin (%)	- -	- -	- -	- -	- -	- -	- -
Effective Tax Rate (%)	- -	- -	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -	- -	- -	- -	- -

Credit (USD)

API Chat

	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Total Debt	- -	- -	- -	- -	- -	- -	- -
ST Debt	- -	- -	- -	- -	- -	- -	- -
LT Debt	- -	- -	- -	- -	- -	- -	- -
Total Debt/EBITDA	- -	-1.18	-1.63	- -	- -	- -	- -
Net Debt/EBITDA	- -	-1	-1.61	- -	0.3	0.02	0.02
Total Debt/EBIT	- -	-1.18	-1.63	- -	- -	- -	- -
Net Debt/EBIT	- -	-1	-1.61	- -	0.3	0.02	0.02
EBITDA to Interest Expense	- -	- -	- -	- -	- -	- -	- -
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	- -	- -
EBIT to Interest Expense	- -	- -	- -	- -	- -	- -	- -
Interest Expense	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	- -	-7,683.67	-28,092.73	-375,903.36	-16,904.66	-49,210.68	-42,385.47
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	-9.29	-15.33	- -	- -	- -	- -
Long-Term Debt/Total Assets (%)	- -	652.89	3,383.46	- -	- -	- -	- -
Total Debt/Equity (%)	- -	-118.09	-101.69	- -	- -	- -	- -
Total Debt/Capital (%)	- -	-9.29	-27.27	- -	- -	- -	- -
Total Debt/Total Assets (%)	- -	652.89	6,019.55	- -	- -	- -	- -
Net Debt to Equity	- -	-100	-100	4.99	23.85	0.94	0.63
Net Debt/Capital (%)	- -	-7.75	-26.7	0.03	0.59	0.02	0.02
EBITDA	- -	- -	- -	-3	- -	- -	- -
EBITDA-CapEx	- -	- -	- -	-3	- -	- -	- -
Operating Income (Loss)	- -	- -	- -	-3	- -	- -	- -

Liquidity (USD)

API Chat

	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Cash Ratio	- -	- -	0.04	0.05	0.19	0.01	0.01
Current Ratio	- -	- -	0.04	0.05	0.19	0.07	0.07
Quick Ratio	- -	- -	0.04	0.05	0.19	0.01	0.01
CFO/Avg Current Liab	- -	- -	-2.8	-2.35	-1.08	-0.91	-0.29
Common Equity/Total Assets	- -	-7,683.67	-28,092.73	-375,903.36	-16,904.66	-49,210.68	-42,385.47
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	-9.29	-15.33	- -	- -	- -	- -
Long-Term Debt/Total Assets (%)	- -	652.89	3,383.46	- -	- -	- -	- -
Total Debt/Equity (%)	- -	-118.09	-101.69	- -	- -	- -	- -
Total Debt/Capital (%)	- -	-9.29	-27.27	- -	- -	- -	- -
Total Debt/Total Assets (%)	- -	652.89	6,019.55	- -	- -	- -	- -
CFO/Total Liabilities	- -	-84.68	-61.25	-185.45	-63.72	-64.78	-25
CFO/CapEx	- -	- -	- -	- -	- -	- -	- -
Altman's Z-Score	- -	-136.09	-684.39	-17,588.68	-258.87	570.71	-629.4

Working Capital (USD)

API Chat

	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Accounts Receivable Turnover	- -	- -	- -	- -	- -	- -	- -
Days Sales Outstanding	- -	- -	- -	- -	- -	- -	- -
Inventory Turnover	- -	- -	- -	- -	- -	- -	- -
Days Inventory Outstanding	- -	- -	- -	- -	- -	- -	- -
Accounts Payable Turnover	- -	- -	- -	- -	- -	- -	- -
Accounts Payable Turnover Days	- -	- -	- -	- -	- -	- -	- -
Cash Conversion Cycle	- -	- -	- -	- -	- -	- -	- -
Inventory to Cash Days	- -	- -	- -	- -	- -	- -	- -
Inventories	- -	- -	- -	- -	- -	- -	- -
Raw Materials	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

API Chat

	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Market Capitalization	- -	- -	- -	- -	- -	518	- -
- Cash & Cash Equivalents	- -	- -	- -	- -	- -	- -	- -
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	- -	- -	- -	- -	- -	518	- -
Total Capital	- -	- -	- -	-3	-3	-9	-9
Total Debt/Capital (%)	- -	-9.29	-27.27	- -	- -	- -	- -
Total Debt / EV	- -	1.18	1.02	- -	- -	- -	- -
EV/Sales	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -
Diluted Market Cap	- -	- -	- -	- -	- -	518	- -
Diluted Enterprise Value	- -	- -	- -	- -	- -	518	- -
EV per Share	- -	- -	- -	- -	0.33	0.51	- -
TTM Sales	- -	- -	- -	- -	- -	- -	- -
TTM EBITDA	- -	- -	- -	-3	- -	- -	- -
TTM Operating Income	- -	- -	- -	-3	- -	- -	- -
TTM Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -
TTM Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -

Multiples (USD)

API Chat

	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Price/Free Cash Flow	- -	- -	- -	- -	- -	-3,344.78	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	- -	- -	- -	- -	- -	518	- -
Low Price	- -	- -	- -	- -	- -	0.03	0.19
EV/Sales	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -
Price/Earnings	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Average	- -	- -	- -	- -	- -	-9,842.91	- -
Price/Earnings High	- -	- -	- -	- -	- -	-149,211.06	- -
Price/Earnings Low	- -	- -	- -	- -	- -	-319.97	- -
Price/Book Value	- -	- -	- -	- -	- -	-58.72	- -
Price/Book Value Average	- -	- -	- -	- -	- -	-106.84	- -
Price/Book Value High	- -	- -	- -	- -	- -	-1,619.55	- -
Price/Book Value Low	- -	- -	- -	- -	- -	-3.47	- -
Price/Tangible Book Value	- -	- -	- -	- -	- -	-2,326.65	- -
Price/Tangible Book Value Average	- -	- -	- -	- -	- -	-4,233.25	- -
Price/Tangible Book Value High	- -	- -	- -	- -	- -	-64,172.88	- -
Price/Tangible Book Value Low	- -	- -	- -	- -	- -	-137.61	- -
Price/Sales	- -	- -	- -	- -	- -	- -	- -
Price/Sales Average	- -	- -	- -	- -	- -	- -	- -
Price/Sales High	- -	- -	- -	- -	- -	- -	- -
Price/Sales Low	- -	- -	- -	- -	- -	- -	- -
Price/Cash Flow	- -	- -	- -	- -	- -	-3,344.78	- -
Price/Cash Flow Average	- -	- -	- -	- -	- -	-6,085.72	- -
Price/Cash Flow High	- -	- -	- -	- -	- -	-92,254.84	- -
Price/Cash Flow Low	- -	- -	- -	- -	- -	-197.83	- -
Price/Free Cash Flow Average	- -	- -	- -	- -	- -	-6,085.72	- -
Price/Free Cash Flow High	- -	- -	- -	- -	- -	-92,254.84	- -
Price/Free Cash Flow Low	- -	- -	- -	- -	- -	-197.83	- -
EV/Sales Average	- -	- -	- -	- -	- -	- -	- -
EV/Sales High	- -	- -	- -	- -	- -	- -	- -
EV/Sales Low	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA Average	- -	-1	-1.61	- -	0.29	-9,842.9	0.01
EV/EBITDA High	- -	-1	-1.61	- -	0.29	-149,211.06	0.01
EV/EBITDA Low	- -	-1	-1.61	- -	0.29	-319.96	0.01
EV/EBIT Average	- -	-1	-1.61	- -	0.29	-9,842.9	0.01
EV/EBIT High	- -	-1	-1.61	- -	0.29	-149,211.06	0.01
EV/EBIT Low	- -	-1	-1.61	- -	0.29	-319.96	0.01
Last Price	- -	- -	- -	- -	- -	0.51	0.38
High Price	- -	- -	- -	- -	- -	13.99	1
Enterprise Value Average	- -	- -	- -	- -	- -	943	- -
Enterprise Value High	- -	- -	- -	- -	- -	14,293	- -
Enterprise Value Low	- -	- -	- -	- -	- -	31	- -

Profitability (USD)

API Chat

	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Return on Common Equity (%)	- -	- -	- -	- -	- -	- -	- -
Return on Assets (%)	- -	-1,105.77	-1,463.88	-504,151.23	-633.75	-510.48	-392.49
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	- -	- -	- -	- -	- -	- -	- -
EBITDA Margin (%)	- -	- -	- -	- -	- -	- -	- -
Operating Margin (%)	- -	- -	- -	- -	- -	- -	- -
Incremental Operating Margin (%)	- -	- -	- -	- -	- -	- -	- -
Pretax Margin (%)	- -	- -	- -	- -	- -	- -	- -
Profit Margin (%)	- -	- -	- -	- -	- -	- -	- -
Net Income to Common Margin (%)	- -	- -	- -	- -	- -	- -	- -
Effective Tax Rate (%)	- -	- -	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -	- -	- -	- -	- -

Credit (USD)

API Chat

	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Total Debt	- -	- -	- -	- -	- -	- -	- -
ST Debt	- -	- -	- -	- -	- -	- -	- -
LT Debt	- -	- -	- -	- -	- -	- -	- -
Total Debt/EBITDA	- -	-1.18	-1.63	- -	- -	- -	- -
Net Debt/EBITDA	- -	-1	-1.61	- -	0.3	0.02	0.02
Total Debt/EBIT	- -	-1.18	-1.63	- -	- -	- -	- -
Net Debt/EBIT	- -	-1	-1.61	- -	0.3	0.02	0.02
EBITDA to Interest Expense	- -	- -	- -	- -	- -	- -	- -
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	- -	- -
EBIT to Interest Expense	- -	- -	- -	- -	- -	- -	- -
Interest Expense	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	- -	-7,683.67	-28,092.73	-375,903.36	-16,904.66	-49,210.68	-42,385.47
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	-9.29	-15.33	- -	- -	- -	- -
Long-Term Debt/Total Assets (%)	- -	652.89	3,383.46	- -	- -	- -	- -
Total Debt/Equity (%)	- -	-118.09	-101.69	- -	- -	- -	- -
Total Debt/Capital (%)	- -	-9.29	-27.27	- -	- -	- -	- -
Total Debt/Total Assets (%)	- -	652.89	6,019.55	- -	- -	- -	- -
Net Debt to Equity	- -	-100	-100	4.99	23.85	0.94	0.63
Net Debt/Capital (%)	- -	-7.75	-26.7	0.03	0.59	0.02	0.02
EBITDA	- -	- -	- -	-3	- -	- -	- -
EBITDA-CapEx	- -	- -	- -	-3	- -	- -	- -
Operating Income (Loss)	- -	- -	- -	-3	- -	- -	- -

Liquidity (USD)

API Chat

	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Cash Ratio	- -	- -	0.04	0.05	0.19	0.01	0.01
Current Ratio	- -	- -	0.04	0.05	0.19	0.07	0.07
Quick Ratio	- -	- -	0.04	0.05	0.19	0.01	0.01
CFO/Avg Current Liab	- -	- -	-2.8	-2.35	-1.08	-0.91	-0.29
Common Equity/Total Assets	- -	-7,683.67	-28,092.73	-375,903.36	-16,904.66	-49,210.68	-42,385.47
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	-9.29	-15.33	- -	- -	- -	- -
Long-Term Debt/Total Assets (%)	- -	652.89	3,383.46	- -	- -	- -	- -
Total Debt/Equity (%)	- -	-118.09	-101.69	- -	- -	- -	- -
Total Debt/Capital (%)	- -	-9.29	-27.27	- -	- -	- -	- -
Total Debt/Total Assets (%)	- -	652.89	6,019.55	- -	- -	- -	- -
CFO/Total Liabilities	- -	-84.68	-61.25	-185.45	-63.72	-64.78	-25
CFO/CapEx	- -	- -	- -	- -	- -	- -	- -
Altman's Z-Score	- -	-136.09	-684.39	-17,588.68	-258.87	570.71	-629.4

Working Capital (USD)

API Chat

	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Accounts Receivable Turnover	- -	- -	- -	- -	- -	- -	- -
Days Sales Outstanding	- -	- -	- -	- -	- -	- -	- -
Inventory Turnover	- -	- -	- -	- -	- -	- -	- -
Days Inventory Outstanding	- -	- -	- -	- -	- -	- -	- -
Accounts Payable Turnover	- -	- -	- -	- -	- -	- -	- -
Accounts Payable Turnover Days	- -	- -	- -	- -	- -	- -	- -
Cash Conversion Cycle	- -	- -	- -	- -	- -	- -	- -
Inventory to Cash Days	- -	- -	- -	- -	- -	- -	- -
Inventories	- -	- -	- -	- -	- -	- -	- -
Raw Materials	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

API Chat

	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Market Capitalization	- -	- -	- -	- -	- -	518	- -
- Cash & Cash Equivalents	- -	- -	- -	- -	- -	- -	- -
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	- -	- -	- -	- -	- -	518	- -
Total Capital	- -	- -	- -	-3	-3	-9	-9
Total Debt/Capital (%)	- -	-9.29	-27.27	- -	- -	- -	- -
Total Debt / EV	- -	1.18	1.02	- -	- -	- -	- -
EV/Sales	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -
Diluted Market Cap	- -	- -	- -	- -	- -	518	- -
Diluted Enterprise Value	- -	- -	- -	- -	- -	518	- -
EV per Share	- -	- -	- -	- -	0.33	0.51	- -
TTM Sales	- -	- -	- -	- -	- -	- -	- -
TTM EBITDA	- -	- -	- -	-3	- -	- -	- -
TTM Operating Income	- -	- -	- -	-3	- -	- -	- -
TTM Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -
TTM Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -

Multiples (USD)

API Chat

	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Price/Free Cash Flow	- -	- -	- -	- -	- -	-3,344.78	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	- -	- -	- -	- -	- -	518	- -
Low Price	- -	- -	- -	- -	- -	0.03	0.19
EV/Sales	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -
Price/Earnings	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Average	- -	- -	- -	- -	- -	-9,842.91	- -
Price/Earnings High	- -	- -	- -	- -	- -	-149,211.06	- -
Price/Earnings Low	- -	- -	- -	- -	- -	-319.97	- -
Price/Book Value	- -	- -	- -	- -	- -	-58.72	- -
Price/Book Value Average	- -	- -	- -	- -	- -	-106.84	- -
Price/Book Value High	- -	- -	- -	- -	- -	-1,619.55	- -
Price/Book Value Low	- -	- -	- -	- -	- -	-3.47	- -
Price/Tangible Book Value	- -	- -	- -	- -	- -	-2,326.65	- -
Price/Tangible Book Value Average	- -	- -	- -	- -	- -	-4,233.25	- -
Price/Tangible Book Value High	- -	- -	- -	- -	- -	-64,172.88	- -
Price/Tangible Book Value Low	- -	- -	- -	- -	- -	-137.61	- -
Price/Sales	- -	- -	- -	- -	- -	- -	- -
Price/Sales Average	- -	- -	- -	- -	- -	- -	- -
Price/Sales High	- -	- -	- -	- -	- -	- -	- -
Price/Sales Low	- -	- -	- -	- -	- -	- -	- -
Price/Cash Flow	- -	- -	- -	- -	- -	-3,344.78	- -
Price/Cash Flow Average	- -	- -	- -	- -	- -	-6,085.72	- -
Price/Cash Flow High	- -	- -	- -	- -	- -	-92,254.84	- -
Price/Cash Flow Low	- -	- -	- -	- -	- -	-197.83	- -
Price/Free Cash Flow Average	- -	- -	- -	- -	- -	-6,085.72	- -
Price/Free Cash Flow High	- -	- -	- -	- -	- -	-92,254.84	- -
Price/Free Cash Flow Low	- -	- -	- -	- -	- -	-197.83	- -
EV/Sales Average	- -	- -	- -	- -	- -	- -	- -
EV/Sales High	- -	- -	- -	- -	- -	- -	- -
EV/Sales Low	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA Average	- -	-1	-1.61	- -	0.29	-9,842.9	0.01
EV/EBITDA High	- -	-1	-1.61	- -	0.29	-149,211.06	0.01
EV/EBITDA Low	- -	-1	-1.61	- -	0.29	-319.96	0.01
EV/EBIT Average	- -	-1	-1.61	- -	0.29	-9,842.9	0.01
EV/EBIT High	- -	-1	-1.61	- -	0.29	-149,211.06	0.01
EV/EBIT Low	- -	-1	-1.61	- -	0.29	-319.96	0.01
Last Price	- -	- -	- -	- -	- -	0.51	0.38
High Price	- -	- -	- -	- -	- -	13.99	1
Enterprise Value Average	- -	- -	- -	- -	- -	943	- -
Enterprise Value High	- -	- -	- -	- -	- -	14,293	- -
Enterprise Value Low	- -	- -	- -	- -	- -	31	- -

	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Shares Outstanding	876	876	876	876	876	1,019	1,048
Diluted Weighted Avg Shares	876	876	876	876	876	1,022	- -
Basic Weighted Avg Shares	876	876	876	876	876	1,022	- -
Revenue per Share	- -	- -	- -	- -	- -	- -	- -
EBITDA per Share	- -	- -	- -	- -	- -	- -	- -
Operating Income per Share	- -	- -	- -	- -	- -	- -	- -
Basic EPS, GAAP	- -	- -	- -	- -	- -	- -	- -
Basic EPS from Cont Ops	- -	- -	- -	- -	- -	- -	- -
Diluted EPS, GAAP	- -	- -	- -	- -	- -	- -	- -
Diluted EPS from Cont Ops	- -	- -	- -	- -	- -	- -	- -
Dividend per Share	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	- -	- -	- -	- -	- -	- -	- -
Free Cash Flow per Basic Share	- -	- -	- -	- -	- -	- -	- -
Cash & Equivalents per Share	- -	- -	- -	- -	- -	- -	- -
Book Value per Share	- -	- -	- -	- -	- -	-0.01	- -
Tangible Book Value per Share	- -	- -	- -	- -	- -	- -	- -

Nika Pharmaceuticals Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

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Per Share Data Items (USD)