AVITAR INC

As of December 31, 2007, AVITAR INC carries a market capitalization of 431,713.25, placing it among publicly traded companies globally. Its enterprise value stands at 6.73M, reflecting the total theoretical takeover cost after accounting for cash holdings and debt obligations.

As of December 31, 2007, AVITAR INC has 102.79M shares outstanding.

These figures are as of December 31, 2007. The price-to-sales ratio is 0.07, and the price-to-book ratio stands at -0.04.

As of December 31, 2007, AVITAR INC trades at an EV/EBITDA multiple of 1.69 - the valuation measure that neutralizes differences in capital structure, tax rates, and depreciation policy, making it the standard yardstick for comparing companies across an industry. The EV/Sales ratio of 2.53 reflects the premium investors pay for the company's revenue stream, a useful check when earnings are depressed or negative. Its EV/EBIT multiple of 2.37 values the business against core operating earnings after depreciation, a stricter test than EV/EBITDA for capital-intensive businesses. These enterprise value multiples are built on an enterprise value of 6.73M versus a market cap of 431,713.25, with the gap driven by net debt and cash on the balance sheet.

As of December 31, 2007, AVITAR INC maintains a current ratio of 0.09, meaning it holds 0.1x the short-term assets needed to cover near-term liabilities.

These figures cover the twelve months ended December 31, 2007. Return on assets (ROA) is negative at -148.76, reflecting losses generated across the asset base. The company generates approximately 51,704.93 in revenue per employee across its workforce of 51.50, a quick read on workforce productivity versus industry peers. Inventory turnover of 7.87 indicates how many times AVITAR INC sells and replaces its inventory over a year, a key working capital efficiency ratio.

Over the twelve months ended December 31, 2007, AVITAR INC generated 2.66M in revenue and converted that into -2.61M in net income, yielding earnings per share of -0.04. EBITDA reached 3.97M, while operating income came in at -2.84M.

As of December 31, 2007, AVITAR INC holds 3,268.00 in cash and equivalents against 6.30M in total debt, resulting in a net debt position of 6.30M. Total book value stands at -11.10M, with working capital of -4.79M providing operational flexibility.

AVITAR INC produced -1.99M in operating cash flow over the twelve months ended December 31, 2007. After subtracting -13,885.00 in capital expenditures, free cash flow totaled -2.01M - equivalent to -0.04 per share.

Over the twelve months ended December 31, 2007, AVITAR INC posted a gross margin of 23.36, reflecting its pricing power and cost economics. The operating margin of -106.51 and net profit margin of -97.99 provide insight into operational efficiency.

These figures cover the twelve months ended December 31, 2007. Free cash flow yield is negative at -757.52: the business is consuming cash rather than generating it, so any dividend is not covered by free cash flow. Total shareholder yield is negative at -418.13, meaning AVITAR INC raised more capital through share issuance and new debt than it returned via dividends and buybacks.

AVITAR INC's most recent stock split took place on February 21, 2006 with a 50:1 split ratio.

As of December 31, 2007, AVITAR INC has an Altman Z-Score of -67.74, below the 3.0 threshold that indicates strong financial health and minimal bankruptcy risk.