Compliance Advocates Corporation Financial Ratios — CODV

Profitability (USD)

	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y
As of date	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011	12/31/2012	12/31/2013	12/31/2014

Return on Common Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -
Return on Assets (%)	- -	-406.19	-122.85	-178.98	-171.81	-116.19	-40.8	-108.17
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	28.1	15.53	22.69	36.05	40.31	24.82	42.09	29.38
EBITDA Margin (%)	-17.69	-64.29	-15.01	-10.88	-9.27	-40.11	-12.93	-46.81
Operating Margin (%)	-22.25	-72.57	-23.28	-10.88	-9.92	-41.35	-14.21	-48.85
Incremental Operating Margin (%)	- -	39.37	- -	3,428.12	- -	- -	73.8	259.93
Pretax Margin (%)	-23.45	-73.52	-23.37	-11.22	-38.53	-35.4	-12.73	-48.32
Profit Margin (%)	-23.45	-74.12	-24.2	-12.05	-38.43	-35.47	-12.76	-48.39
Net Income to Common Margin (%)	-23.45	-74.12	-24.2	-12.05	-38.43	-35.47	-12.76	-48.39
Effective Tax Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -

Credit (USD)

Credit Ratios API ChatGPT

	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y
As of date	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011	12/31/2012	12/31/2013	12/31/2014

Total Debt	- -	- -	- -	- -	- -	- -	- -	1
ST Debt	- -	- -	- -	- -	- -	- -	- -	- -
LT Debt	- -	- -	- -	- -	- -	- -	- -	1
Total Debt/EBITDA	- -	- -	-0.91	-1.24	- -	- -	- -	-0.42
Net Debt/EBITDA	0.01	0.25	-0.43	-0.91	3.78	0.35	2.33	-0.15
Total Debt/EBIT	- -	- -	-0.58	-1.24	- -	- -	- -	-0.4
Net Debt/EBIT	0.01	0.22	-0.28	-0.91	3.53	0.34	2.12	-0.14
EBITDA to Interest Expense	-14.73	-92.52	-175.16	-82.91	-10.14	-11,845.03	-879.43	-111.68
EBITDA-CapEx/Interest Expense	-14.73	-92.52	-175.16	-82.91	-14.04	-12,212.49	-979.99	-139.16
EBIT to Interest Expense	-18.53	-104.44	-271.63	-82.91	-10.85	-12,209.42	-966.49	-116.53
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	-28.86	36.79	-173.95	-232.93	60.46	-15.83	53.03	-10.73
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	126.86
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	50.7
Total Debt/Equity (%)	- -	- -	-110.38	-90.59	- -	- -	- -	-472.37
Total Debt/Capital (%)	- -	- -	1,063.83	-962.25	- -	- -	- -	126.86
Total Debt/Total Assets (%)	- -	- -	192	211	- -	- -	- -	50.7
Net Debt to Equity	8.9	-201.92	-52.89	-66.18	-130.08	389.96	-125.31	-166.42
Net Debt/Capital (%)	8.17	198.12	-112.25	-195.71	432.47	79.59	495.05	250.55
EBITDA	- -	- -	- -	- -	- -	-1	-1	-2
EBITDA-CapEx	- -	- -	- -	- -	- -	-1	-1	-2
Operating Income (Loss)	- -	- -	- -	- -	- -	-1	-1	-2

Liquidity (USD)

Liquidity Ratios API ChatGPT

	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y
As of date	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011	12/31/2012	12/31/2013	12/31/2014

Cash Ratio	0.02	1.18	0.37	0.17	1.99	0.53	1.41	0.58
Current Ratio	0.06	1.18	0.37	0.3	2.31	0.74	2	1.07
Quick Ratio	0.02	1.18	0.37	0.3	2.21	0.67	1.91	1.01
CFO/Avg Current Liab	- -	-4.42	-1.53	-0.17	0.57	-0.74	-0.65	-1.73
Common Equity/Total Assets	-28.86	36.79	-173.95	-232.93	60.46	-15.83	53.03	-10.73
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	126.86
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	50.7
Total Debt/Equity (%)	- -	- -	-110.38	-90.59	- -	- -	- -	-472.37
Total Debt/Capital (%)	- -	- -	1,063.83	-962.25	- -	- -	- -	126.86
Total Debt/Total Assets (%)	- -	- -	192	211	- -	- -	- -	50.7
CFO/Total Liabilities	-105.87	-532.3	-157.44	-15.94	29.69	-58.45	-63.49	-92.8
CFO/CapEx	- -	- -	- -	- -	1.47	-12.33	-9.13	-3.44
Altman's Z-Score	- -	- -	- -	- -	- -	8.27	2.21	-4.89

Working Capital (USD)

Working Capital Ratios API ChatGPT

	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y
As of date	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011	12/31/2012	12/31/2013	12/31/2014

Accounts Receivable Turnover	- -	- -	- -	72.22	50.84	28.56	15	9.42
Days Sales Outstanding	- -	- -	- -	5.05	7.18	12.78	24.33	38.76
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)

Enterprise Value API ChatGPT

	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y
As of date	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011	12/31/2012	12/31/2013	12/31/2014

Market Capitalization	- -	- -	- -	- -	- -	22	4	3
- Cash & Cash Equivalents	- -	- -	- -	- -	1	- -	1	- -
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	- -	- -	- -	- -	- -	- -	- -	1
Enterprise Value	- -	- -	- -	- -	- -	21	3	4
Total Capital	- -	- -	- -	- -	1	- -	1	1
Total Debt/Capital (%)	- -	- -	1,063.83	-962.25	- -	- -	- -	126.86
Total Debt / EV	- -	- -	- -	- -	- -	- -	- -	0.21
EV/Sales	- -	- -	- -	- -	- -	6.4	0.62	0.94
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -
Diluted Market Cap	- -	- -	- -	- -	- -	22	3	3
Diluted Enterprise Value	- -	- -	- -	- -	- -	21	2	4
EV per Share	- -	- -	- -	- -	- -	0.83	0.08	0.1
TTM Sales	- -	- -	- -	- -	3	3	4	4
TTM EBITDA	- -	- -	- -	- -	- -	-1	-1	-2
TTM Operating Income	- -	- -	- -	- -	- -	-1	-1	-2
TTM Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -
TTM Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -

Multiples (USD)

Valuation Multiples API ChatGPT

	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y
As of date	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011	12/31/2012	12/31/2013	12/31/2014

Price/Free Cash Flow	- -	- -	- -	- -	- -	-39.36	-4.94	-1.67
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	- -	- -	- -	- -	- -	21	3	4
Low Price	- -	- -	- -	- -	- -	0.51	0.1	0.05
EV/Sales	- -	- -	- -	- -	- -	6.4	0.62	0.94
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Average	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings High	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Low	- -	- -	- -	- -	- -	- -	- -	- -
Price/Book Value	- -	- -	- -	- -	- -	-182.23	3.84	-21.07
Price/Book Value Average	- -	- -	- -	- -	- -	-198.57	8.52	-32.27
Price/Book Value High	- -	- -	- -	- -	- -	-216.53	32.33	-93.64
Price/Book Value Low	- -	- -	- -	- -	- -	-109.34	3.2	-11.71
Price/Tangible Book Value	- -	- -	- -	- -	- -	-156.23	3.92	-21.07
Price/Tangible Book Value Average	- -	- -	- -	- -	- -	-170.24	8.71	-32.27
Price/Tangible Book Value High	- -	- -	- -	- -	- -	-185.63	33.03	-93.64
Price/Tangible Book Value Low	- -	- -	- -	- -	- -	-93.74	3.27	-11.71
Price/Sales	- -	- -	- -	- -	- -	6.53	0.74	0.85
Price/Sales Average	- -	- -	- -	- -	- -	7.12	1.64	1.3
Price/Sales High	- -	- -	- -	- -	- -	7.76	6.22	3.78
Price/Sales Low	- -	- -	- -	- -	- -	3.92	0.62	0.47
Price/Cash Flow	- -	- -	- -	- -	- -	-42.56	-5.48	-2.15
Price/Cash Flow Average	- -	- -	- -	- -	- -	-46.37	-12.15	-3.29
Price/Cash Flow High	- -	- -	- -	- -	- -	-50.57	-46.09	-9.56
Price/Cash Flow Low	- -	- -	- -	- -	- -	-25.53	-4.56	-1.2
Price/Free Cash Flow Average	- -	- -	- -	- -	- -	-42.9	-10.95	-2.55
Price/Free Cash Flow High	- -	- -	- -	- -	- -	-46.77	-41.54	-7.4
Price/Free Cash Flow Low	- -	- -	- -	- -	- -	-23.62	-4.11	-0.93
EV/Sales Average	- -	- -	- -	- -	- -	6.99	1.74	1.4
EV/Sales High	- -	- -	- -	- -	- -	7.63	7.46	3.94
EV/Sales Low	- -	- -	- -	- -	- -	3.78	0.47	0.55
EV/EBITDA Average	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA High	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA Low	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT Average	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT High	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT Low	- -	- -	- -	- -	- -	- -	- -	- -
Last Price	- -	- -	- -	- -	- -	0.85	0.12	0.09
High Price	- -	- -	- -	- -	- -	1.01	1.01	0.4
Enterprise Value Average	- -	- -	- -	- -	- -	23	8	5
Enterprise Value High	- -	- -	- -	- -	- -	25	32	15
Enterprise Value Low	- -	- -	- -	- -	- -	13	2	2

Per Share Data Items (USD)

Per-Share Data API ChatGPT

	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y
As of date	12/31/2007	12/31/2008	12/31/2009	12/31/2010	12/31/2011	12/31/2012	12/31/2013	12/31/2014

Shares Outstanding	2	3	3	3	25	25	33	37
Diluted Weighted Avg Shares	2	2	3	3	21	25	27	36
Basic Weighted Avg Shares	2	2	3	3	21	25	27	36
Revenue per Share	0.16	0.07	0.03	0.03	0.13	0.13	0.16	0.11
EBITDA per Share	-0.03	-0.05	-0.01	- -	-0.01	-0.05	-0.02	-0.05
Operating Income per Share	-0.04	-0.05	-0.01	- -	-0.01	-0.05	-0.02	-0.05
Basic EPS, GAAP	-0.04	-0.05	-0.01	- -	-0.05	-0.05	-0.02	-0.05
Basic EPS from Cont Ops	-0.04	-0.05	-0.01	- -	-0.05	-0.05	-0.02	-0.05
Diluted EPS, GAAP	-0.04	-0.05	-0.01	- -	-0.05	-0.05	-0.02	-0.05
Diluted EPS from Cont Ops	-0.04	-0.05	-0.01	- -	-0.05	-0.05	-0.02	-0.05
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	-0.02	-0.05	-0.01	- -	0.01	-0.02	-0.02	-0.04
Free Cash Flow per Basic Share	-0.02	-0.05	-0.01	- -	- -	-0.02	-0.02	-0.05
Cash & Equivalents per Share	- -	0.01	- -	- -	0.04	0.02	0.04	0.01
Book Value per Share	- -	- -	- -	- -	0.03	- -	0.03	- -
Tangible Book Value per Share	-0.02	- -	- -	- -	0.03	-0.01	0.03	- -