Southern Concepts Restaurant Group, Inc. Financial Ratios — RIBS

Profitability (USD)

	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y
As of date	12/31/2009	12/31/2010	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015

Return on Common Equity (%)	- -	- -	- -	- -	-371.79	-267.21	-199.53
Return on Assets (%)	- -	-1,412.98	-16.76	-146.24	-92.64	-96.57	-66.32
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	100	100	- -	- -	-10.62	-6.73	-2.66
EBITDA Margin (%)	-1,912.94	-1,826.2	- -	- -	-100.77	-62.11	-39.22
Operating Margin (%)	-1,912.94	-1,826.2	- -	- -	-100.8	-70.59	-48.02
Incremental Operating Margin (%)	- -	- -	1,208.34	- -	- -	- -	32.92
Pretax Margin (%)	-1,912.94	-1,826.2	- -	- -	-137.28	-73.26	-59.11
Profit Margin (%)	-1,912.94	-1,826.2	- -	- -	-122.1	-65.99	-51.67
Net Income to Common Margin (%)	-1,912.94	-1,826.2	- -	- -	-122.1	-65.99	-51.67
Effective Tax Rate (%)	- -	- -	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -	- -	-371.79	-267.21	-199.53

Credit (USD)

Credit Ratios API ChatGPT

	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y
As of date	12/31/2009	12/31/2010	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015

Total Debt	- -	- -	- -	1	1	2	3
ST Debt	- -	- -	- -	- -	- -	- -	1
LT Debt	- -	- -	- -	1	1	1	2
Total Debt/EBITDA	- -	- -	-14.73	-0.56	-0.48	-0.53	-0.97
Net Debt/EBITDA	0.23	0.04	-13.84	-0.03	-0.47	-0.16	-0.54
Total Debt/EBIT	- -	- -	-14.73	-0.56	-0.43	-0.47	-0.79
Net Debt/EBIT	0.23	0.04	-13.84	-0.03	-0.42	-0.14	-0.44
EBITDA to Interest Expense	- -	- -	-168.97	-2.33	-4.1	-23.26	-3.54
EBITDA-CapEx/Interest Expense	- -	- -	-168.97	-3.46	-6.5	-25.81	-6.09
EBIT to Interest Expense	- -	- -	-168.97	-2.33	-4.1	-26.44	-4.33
Interest Expense	- -	- -	- -	1	1	- -	1
Common Equity/Total Assets	100	-1,358.87	-42.09	22.32	27.94	40.83	27.37
Long-Term Debt/Equity (%)	- -	- -	- -	79.82	46.17	58.05	65.5
Long-Term Debt/Capital (%)	- -	- -	147.31	43.26	24.63	32.28	32.26
Long-Term Debt/Total Assets (%)	- -	- -	119.3	32.09	20.83	27.78	27.57
Total Debt/Equity (%)	- -	- -	-292.42	84.48	87.46	79.81	103.06
Total Debt/Capital (%)	- -	- -	151.97	45.79	46.66	44.39	50.75
Total Debt/Total Assets (%)	- -	- -	123.07	33.96	39.46	38.19	43.39
Net Debt to Equity	-100	4.27	-274.74	4.01	86.28	24.59	57.53
Net Debt/Capital (%)	- -	4.09	157.23	3.86	46.32	19.74	36.52
EBITDA	- -	- -	- -	-2	-2	-3	-3
EBITDA-CapEx	- -	- -	- -	-3	-3	-4	-4
Operating Income (Loss)	- -	- -	- -	-2	-2	-4	-3

Liquidity (USD)

Liquidity Ratios API ChatGPT

	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y
As of date	12/31/2009	12/31/2010	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015

Cash Ratio	- -	0.04	0.44	1.63	0.02	1.5	0.77
Current Ratio	- -	0.07	1.11	2.04	0.08	1.67	0.91
Quick Ratio	- -	0.07	0.44	1.63	0.02	1.5	0.77
CFO/Avg Current Liab	- -	-1.69	-0.51	-4.35	-2.75	-3.31	-2.03
Common Equity/Total Assets	100	-1,358.87	-42.09	22.32	27.94	40.83	27.37
Long-Term Debt/Equity (%)	- -	- -	- -	79.82	46.17	58.05	65.5
Long-Term Debt/Capital (%)	- -	- -	147.31	43.26	24.63	32.28	32.26
Long-Term Debt/Total Assets (%)	- -	- -	119.3	32.09	20.83	27.78	27.57
Total Debt/Equity (%)	- -	- -	-292.42	84.48	87.46	79.81	103.06
Total Debt/Capital (%)	- -	- -	151.97	45.79	46.66	44.39	50.75
Total Debt/Total Assets (%)	- -	- -	123.07	33.96	39.46	38.19	43.39
CFO/Total Liabilities	- -	-84.42	-3.96	-80.08	-120.33	-100.96	-67.52
CFO/CapEx	- -	- -	- -	-1.63	-1.36	-6.71	-1.21
Altman's Z-Score	- -	- -	-5.87	2.5	-3.74	0.25	-0.96

Working Capital (USD)

Working Capital Ratios API ChatGPT

	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y
As of date	12/31/2009	12/31/2010	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015

Accounts Receivable Turnover	- -	3.82	- -	- -	- -	- -	- -
Days Sales Outstanding	- -	95.46	- -	- -	- -	- -	- -
Inventory Turnover	- -	- -	- -	- -	147.14	114.8	86.9
Days Inventory Outstanding	- -	- -	- -	- -	2.48	3.18	4.2
Accounts Payable Turnover	- -	- -	- -	- -	8.8	63.92	38.97
Accounts Payable Turnover Days	- -	- -	- -	- -	41.47	5.71	9.37
Cash Conversion Cycle	- -	- -	- -	- -	- -	- -	- -
Inventory to Cash Days	- -	- -	- -	- -	- -	- -	- -
Inventories	- -	- -	- -	- -	- -	- -	- -
Raw Materials	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

Enterprise Value API ChatGPT

	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y
As of date	12/31/2009	12/31/2010	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015

Market Capitalization	- -	- -	1	17	3	17	15
- Cash & Cash Equivalents	- -	- -	- -	1	- -	1	1
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	1	- -	- -	1
+ Total Debt	- -	- -	- -	1	1	2	3
Enterprise Value	- -	- -	2	18	5	18	17
Total Capital	- -	- -	- -	2	2	4	5
Total Debt/Capital (%)	- -	- -	151.97	45.79	46.66	44.39	50.75
Total Debt / EV	- -	- -	0.3	0.06	0.21	0.1	0.15
EV/Sales	- -	- -	- -	- -	2.29	3.48	2.62
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -
Diluted Market Cap	- -	- -	1	12	3	15	13
Diluted Enterprise Value	- -	- -	2	12	5	16	15
EV per Share	- -	- -	1.41	2.58	0.5	0.37	0.28
TTM Sales	- -	- -	- -	- -	2	5	7
TTM EBITDA	- -	- -	- -	-2	-2	-3	-3
TTM Operating Income	- -	- -	- -	-2	-2	-4	-3
TTM Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -
TTM Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -

Multiples (USD)

Valuation Multiples API ChatGPT

	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y
As of date	12/31/2009	12/31/2010	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015

Price/Free Cash Flow	- -	- -	-52.56	-5.05	-1.06	-5.47	-3.06
EV/EBIT	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	- -	- -	2	18	5	18	17
Low Price	- -	- -	1.01	0.75	0.3	0.15	0.11
EV/Sales	- -	- -	- -	- -	2.29	3.48	2.62
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -
Price/Earnings	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Average	- -	- -	- -	- -	- -	- -	- -
Price/Earnings High	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Low	- -	- -	- -	- -	- -	- -	- -
Price/Book Value	- -	- -	-7.02	26.28	4.72	9.35	9.47
Price/Book Value Average	- -	- -	-8.53	19.22	21.53	12.88	10.84
Price/Book Value High	- -	- -	-13.9	26.28	40.42	26.98	15.79
Price/Book Value Low	- -	- -	-7.02	7.89	4.04	3.95	4.34
Price/Tangible Book Value	- -	- -	-2.4	47.95	5.04	9.56	9.69
Price/Tangible Book Value Average	- -	- -	-2.91	35.07	23	13.17	11.09
Price/Tangible Book Value High	- -	- -	-4.75	47.95	43.17	27.59	16.15
Price/Tangible Book Value Low	- -	- -	-2.4	14.39	4.32	4.04	4.44
Price/Sales	- -	- -	- -	- -	1.48	2.88	1.92
Price/Sales Average	- -	- -	- -	- -	6.76	3.96	2.2
Price/Sales High	- -	- -	- -	- -	12.7	8.31	3.2
Price/Sales Low	- -	- -	- -	- -	1.27	1.22	0.88
Price/Cash Flow	- -	- -	-52.56	-8.16	-1.84	-6.29	-5.6
Price/Cash Flow Average	- -	- -	-63.86	-5.97	-8.4	-8.66	-6.41
Price/Cash Flow High	- -	- -	-104.08	-8.16	-15.78	-18.14	-9.33
Price/Cash Flow Low	- -	- -	-52.56	-2.45	-1.58	-2.66	-2.57
Price/Free Cash Flow Average	- -	- -	-63.86	-3.7	-4.85	-7.54	-3.51
Price/Free Cash Flow High	- -	- -	-104.08	-5.05	-9.1	-15.79	-5.11
Price/Free Cash Flow Low	- -	- -	-52.56	-1.52	-0.91	-2.31	-1.4
EV/Sales Average	- -	- -	- -	- -	8.02	4.73	2.95
EV/Sales High	- -	- -	- -	- -	14.45	9.74	4.14
EV/Sales Low	- -	- -	- -	- -	2.06	1.57	1.39
EV/EBITDA Average	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA High	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA Low	- -	- -	- -	- -	- -	- -	- -
EV/EBIT Average	- -	- -	- -	- -	- -	- -	- -
EV/EBIT High	- -	- -	- -	- -	- -	- -	- -
EV/EBIT Low	- -	- -	- -	- -	- -	- -	- -
Last Price	- -	- -	1.01	2.5	0.35	0.35	0.24
High Price	- -	- -	2	2.5	3	1.01	0.4
Enterprise Value Average	- -	- -	2	13	17	24	19
Enterprise Value High	- -	- -	3	18	30	50	27
Enterprise Value Low	- -	- -	2	6	4	8	9

Per Share Data Items (USD)

Per-Share Data API ChatGPT

	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y
As of date	12/31/2009	12/31/2010	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015

Shares Outstanding	1	1	1	7	10	49	62
Diluted Weighted Avg Shares	2	1	1	5	9	42	53
Basic Weighted Avg Shares	2	1	1	5	9	42	53
Revenue per Share	- -	- -	- -	- -	0.24	0.12	0.12
EBITDA per Share	- -	-0.02	-0.03	-0.39	-0.24	-0.08	-0.05
Operating Income per Share	- -	-0.02	-0.03	-0.39	-0.24	-0.09	-0.06
Basic EPS, GAAP	- -	-0.02	-0.03	-0.53	-0.29	-0.08	-0.06
Basic EPS from Cont Ops	- -	-0.02	-0.03	-0.56	-0.32	-0.09	-0.07
Diluted EPS, GAAP	- -	-0.02	-0.03	-0.53	-0.29	-0.08	-0.06
Diluted EPS from Cont Ops	- -	-0.02	-0.03	-0.56	-0.32	-0.09	-0.07
Dividend per Share	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	- -	-0.01	-0.02	-0.31	-0.19	-0.06	-0.04
Free Cash Flow per Basic Share	- -	-0.01	-0.02	-0.49	-0.33	-0.06	-0.08
Cash & Equivalents per Share	- -	- -	0.03	0.14	- -	0.02	0.02
Book Value per Share	- -	-0.02	-0.14	0.1	0.07	0.04	0.03
Tangible Book Value per Share	- -	-0.02	-0.42	0.05	0.07	0.04	0.02