KOALA CORP

As of December 31, 2002, KOALA CORP carries a market capitalization of 1.76M, placing it among publicly traded companies globally. Its enterprise value stands at 34.76M, reflecting the total theoretical takeover cost after accounting for cash holdings and debt obligations.

As of December 31, 2002, KOALA CORP has 6.78M shares outstanding.

These figures are as of December 31, 2002. The price-to-sales ratio is 0.05, and the price-to-book ratio stands at 0.38.

As of December 31, 2002, KOALA CORP trades at an EV/EBITDA multiple of 4.83 - 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 0.95 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 6.48 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 34.76M versus a market cap of 1.76M, with the gap driven by net debt and cash on the balance sheet.

As of December 31, 2002, KOALA CORP maintains a current ratio of 0.35, meaning it holds 0.3x the short-term assets needed to cover near-term liabilities.

Over the twelve months ended December 31, 2002, KOALA CORP posted a negative return on equity (ROE) of -159.01, meaning shareholder capital produced losses rather than profits. Return on assets (ROA) is negative at -51.57, reflecting losses generated across the asset base. Inventory turnover of 4.07 indicates how many times KOALA CORP sells and replaces its inventory over a year, a key working capital efficiency ratio.

Over the twelve months ended December 31, 2002, KOALA CORP recorded an income tax benefit of -1.13M rather than an expense, typically from losses, carryforwards, or the release of a tax provision. The company reported a pretax loss of -6.40M and -33.55M in bottom-line net income, so the effective tax rate carries little signal until profitability returns.

Over the twelve months ended December 31, 2002, KOALA CORP generated 36.45M in revenue and converted that into -33.55M in net income, yielding earnings per share of -0.77. EBITDA reached 7.20M, while operating income came in at -3.96M.

As of December 31, 2002, KOALA CORP holds 318,986.00 in cash and equivalents against 33.32M in total debt, resulting in a net debt position of 33.00M. Total book value stands at 4.62M, with working capital of -26.49M providing operational flexibility.

KOALA CORP produced 4.41M in operating cash flow over the twelve months ended December 31, 2002.

Over the twelve months ended December 31, 2002, KOALA CORP posted a gross margin of 38.66, reflecting its pricing power and cost economics. The operating margin of -10.85 and net profit margin of -92.03 provide insight into operational efficiency.

These figures cover the twelve months ended December 31, 2002. Free cash flow yield stands at 248.62, showing how much cash the business generates relative to its market value - dividends covered by free cash flow are generally more durable than those funded by debt. Total shareholder yield reaches 193.74, combining dividends paid with share buybacks and debt reduction for a fuller picture of capital returned to KOALA CORP shareholders.

KOALA CORP's most recent stock split took place on October 29, 1999 with a 1:2 split ratio.

As of December 31, 2002, KOALA CORP has an Altman Z-Score of -1.30, below the 3.0 threshold that indicates strong financial health and minimal bankruptcy risk.