SPENCER PHARMACEUTICAL INC

OOTC:SPPHOTC Markets

0.00

USD

0.00

(0.00%)

-1.43EPS

17.12MMarket Cap

Profitability (USD)

Profitability Ratios API ChatGPT

	2001 Y	2002 Y	2003 Y
As of date	12/31/2001	12/31/2002	12/31/2003

Return on Common Equity (%)	- -	- -	- -
Return on Assets (%)	- -	-188.22	-37.04
Return on Capital (%)	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -
Gross Margin (%)	- -	- -	- -
EBITDA Margin (%)	370.02	88.8	- -
Operating Margin (%)	-238.44	-86.93	- -
Incremental Operating Margin (%)	- -	- -	- -
Pretax Margin (%)	-232.23	-86.35	- -
Profit Margin (%)	-236.42	-85.34	- -
Net Income to Common Margin (%)	-236.42	-85.34	- -
Effective Tax Rate (%)	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -

Credit (USD)

Credit Ratios API ChatGPT

	2001 Y	2002 Y	2003 Y
As of date	12/31/2001	12/31/2002	12/31/2003

Total Debt	- -	- -	- -
ST Debt	- -	- -	- -
LT Debt	- -	- -	- -
Total Debt/EBITDA	- -	- -	0.18
Net Debt/EBITDA	-0.43	-0.13	0.15
Total Debt/EBIT	- -	- -	0.18
Net Debt/EBIT	-0.66	-0.13	0.15
EBITDA to Interest Expense	- -	- -	- -
EBITDA-CapEx/Interest Expense	- -	- -	- -
EBIT to Interest Expense	- -	- -	- -
Interest Expense	- -	- -	- -
Common Equity/Total Assets	14.32	-100.22	91.04
Long-Term Debt/Equity (%)	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -
Long-Term Debt/Total Assets (%)	- -	- -	- -
Total Debt/Equity (%)	- -	- -	4
Total Debt/Capital (%)	- -	- -	3.84
Total Debt/Total Assets (%)	- -	- -	3.64
Net Debt to Equity	-528.01	72.4	3.45
Net Debt/Capital (%)	123.36	41.99	3.34
EBITDA	3	2	1
EBITDA-CapEx	3	2	1
Operating Income (Loss)	-2	-2	-1

Liquidity (USD)

Liquidity Ratios API ChatGPT

	2001 Y	2002 Y	2003 Y
As of date	12/31/2001	12/31/2002	12/31/2003

Cash Ratio	1.9	0.36	0.06
Current Ratio	2.46	0.45	0.79
Quick Ratio	2.46	0.36	0.06
CFO/Avg Current Liab	- -	-3.29	-1.26
Common Equity/Total Assets	14.32	-100.22	91.04
Long-Term Debt/Equity (%)	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -
Long-Term Debt/Total Assets (%)	- -	- -	- -
Total Debt/Equity (%)	- -	- -	4
Total Debt/Capital (%)	- -	- -	3.84
Total Debt/Total Assets (%)	- -	- -	3.64
CFO/Total Liabilities	8.67	-317.14	-202.69
CFO/CapEx	4.66	-170.02	- -
Altman's Z-Score	- -	-26.61	- -

Working Capital (USD)

Working Capital Ratios API ChatGPT

	2001 Y	2002 Y	2003 Y
As of date	12/31/2001	12/31/2002	12/31/2003

Accounts Receivable Turnover	- -	12.04	- -
Days Sales Outstanding	- -	30.33	- -
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

	2001 Y	2002 Y	2003 Y
As of date	12/31/2001	12/31/2002	12/31/2003

Market Capitalization	- -	2	17
- Cash & Cash Equivalents	1	- -	- -
+ Preferred Equity and Hybrid Capital	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -
+ Total Debt	- -	- -	- -
Enterprise Value	- -	2	17
Total Capital	- -	- -	4
Total Debt/Capital (%)	- -	- -	3.84
Total Debt / EV	- -	- -	0.01
EV/Sales	- -	0.6	- -
EV/EBITDA	- -	0.67	20
EV/EBIT	- -	0.69	20
EV/Cash Flow to Firm	- -	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -
Diluted Market Cap	- -	2	11
Diluted Enterprise Value	- -	2	11
EV per Share	- -	2.09	13.86
TTM Sales	1	3	- -
TTM EBITDA	3	2	1
TTM Operating Income	-2	-2	-1
TTM Cash Flow to Firm	- -	- -	- -
TTM Free Cash Flow to Firm	- -	- -	- -

Multiples (USD)

Valuation Multiples API ChatGPT

	2001 Y	2002 Y	2003 Y
As of date	12/31/2001	12/31/2002	12/31/2003

Price/Free Cash Flow	- -	-0.7	-13.99
EV/EBIT	- -	0.69	20
Enterprise Value	- -	2	17
Low Price	- -	1	0.25
EV/Sales	- -	0.6	- -
EV/EBITDA	- -	0.67	20
Price/Earnings	- -	- -	- -
Price/Earnings Average	- -	- -	- -
Price/Earnings High	- -	- -	- -
Price/Earnings Low	- -	- -	- -
Price/Book Value	- -	-4.45	4.44
Price/Book Value Average	- -	-71.16	3.23
Price/Book Value High	- -	-137.82	7.66
Price/Book Value Low	- -	-1.78	0.08
Price/Tangible Book Value	- -	-4.45	4.44
Price/Tangible Book Value Average	- -	-71.16	3.23
Price/Tangible Book Value High	- -	-137.82	7.66
Price/Tangible Book Value Low	- -	-1.78	0.08
Price/Sales	- -	0.71	- -
Price/Sales Average	- -	11.37	- -
Price/Sales High	- -	22.01	- -
Price/Sales Low	- -	0.28	- -
Price/Cash Flow	- -	-0.7	-13.99
Price/Cash Flow Average	- -	-11.2	-10.2
Price/Cash Flow High	- -	-21.7	-24.17
Price/Cash Flow Low	- -	-0.28	-0.25
Price/Free Cash Flow Average	- -	-11.14	-10.2
Price/Free Cash Flow High	- -	-21.57	-24.17
Price/Free Cash Flow Low	- -	-0.28	-0.25
EV/Sales Average	- -	11.28	- -
EV/Sales High	- -	21.95	- -
EV/Sales Low	- -	0.17	- -
EV/EBITDA Average	- -	12.7	14.62
EV/EBITDA High	- -	24.72	34.43
EV/EBITDA Low	- -	0.19	0.52
EV/EBIT Average	- -	12.97	14.62
EV/EBIT High	- -	25.25	34.43
EV/EBIT Low	- -	0.19	0.52
Last Price	- -	2.5	13.75
High Price	- -	77.5	23.75
Enterprise Value Average	- -	30	13
Enterprise Value High	- -	58	30
Enterprise Value Low	- -	- -	- -

Per Share Data Items (USD)

Per-Share Data API ChatGPT

	2001 Y	2002 Y	2003 Y
As of date	12/31/2001	12/31/2002	12/31/2003

Shares Outstanding	1	1	1
Diluted Weighted Avg Shares	1	1	1
Basic Weighted Avg Shares	1	1	1
Revenue per Share	1.35	3.52	- -
EBITDA per Share	4.98	3.13	1.1
Operating Income per Share	-3.21	-3.06	-1.1
Basic EPS, GAAP	-3.18	-3	-1.1
Basic EPS from Cont Ops	-3.18	-3	-1.1
Diluted EPS, GAAP	-3.18	-3	-1.1
Diluted EPS from Cont Ops	-3.18	-3	-1.1
Dividend per Share	- -	- -	- -
Cash Flow per Share	0.21	-3.57	-0.98
Free Cash Flow per Basic Share	0.16	-3.59	-0.98
Cash & Equivalents per Share	2.1	0.41	0.02
Book Value per Share	0.4	-0.56	3.1
Tangible Book Value per Share	0.4	-0.56	3.1

Profitability (USD)

Profitability Ratios API ChatGPT

	2001 Y	2002 Y	2003 Y
As of date	12/31/2001	12/31/2002	12/31/2003

Return on Common Equity (%)	- -	- -	- -
Return on Assets (%)	- -	-188.22	-37.04
Return on Capital (%)	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -
Gross Margin (%)	- -	- -	- -
EBITDA Margin (%)	370.02	88.8	- -
Operating Margin (%)	-238.44	-86.93	- -
Incremental Operating Margin (%)	- -	- -	- -
Pretax Margin (%)	-232.23	-86.35	- -
Profit Margin (%)	-236.42	-85.34	- -
Net Income to Common Margin (%)	-236.42	-85.34	- -
Effective Tax Rate (%)	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -

Credit (USD)

Credit Ratios API ChatGPT

	2001 Y	2002 Y	2003 Y
As of date	12/31/2001	12/31/2002	12/31/2003

Total Debt	- -	- -	- -
ST Debt	- -	- -	- -
LT Debt	- -	- -	- -
Total Debt/EBITDA	- -	- -	0.18
Net Debt/EBITDA	-0.43	-0.13	0.15
Total Debt/EBIT	- -	- -	0.18
Net Debt/EBIT	-0.66	-0.13	0.15
EBITDA to Interest Expense	- -	- -	- -
EBITDA-CapEx/Interest Expense	- -	- -	- -
EBIT to Interest Expense	- -	- -	- -
Interest Expense	- -	- -	- -
Common Equity/Total Assets	14.32	-100.22	91.04
Long-Term Debt/Equity (%)	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -
Long-Term Debt/Total Assets (%)	- -	- -	- -
Total Debt/Equity (%)	- -	- -	4
Total Debt/Capital (%)	- -	- -	3.84
Total Debt/Total Assets (%)	- -	- -	3.64
Net Debt to Equity	-528.01	72.4	3.45
Net Debt/Capital (%)	123.36	41.99	3.34
EBITDA	3	2	1
EBITDA-CapEx	3	2	1
Operating Income (Loss)	-2	-2	-1

Liquidity (USD)

Liquidity Ratios API ChatGPT

	2001 Y	2002 Y	2003 Y
As of date	12/31/2001	12/31/2002	12/31/2003

Cash Ratio	1.9	0.36	0.06
Current Ratio	2.46	0.45	0.79
Quick Ratio	2.46	0.36	0.06
CFO/Avg Current Liab	- -	-3.29	-1.26
Common Equity/Total Assets	14.32	-100.22	91.04
Long-Term Debt/Equity (%)	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -
Long-Term Debt/Total Assets (%)	- -	- -	- -
Total Debt/Equity (%)	- -	- -	4
Total Debt/Capital (%)	- -	- -	3.84
Total Debt/Total Assets (%)	- -	- -	3.64
CFO/Total Liabilities	8.67	-317.14	-202.69
CFO/CapEx	4.66	-170.02	- -
Altman's Z-Score	- -	-26.61	- -

Working Capital (USD)

Working Capital Ratios API ChatGPT

	2001 Y	2002 Y	2003 Y
As of date	12/31/2001	12/31/2002	12/31/2003

Accounts Receivable Turnover	- -	12.04	- -
Days Sales Outstanding	- -	30.33	- -
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

	2001 Y	2002 Y	2003 Y
As of date	12/31/2001	12/31/2002	12/31/2003

Market Capitalization	- -	2	17
- Cash & Cash Equivalents	1	- -	- -
+ Preferred Equity and Hybrid Capital	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -
+ Total Debt	- -	- -	- -
Enterprise Value	- -	2	17
Total Capital	- -	- -	4
Total Debt/Capital (%)	- -	- -	3.84
Total Debt / EV	- -	- -	0.01
EV/Sales	- -	0.6	- -
EV/EBITDA	- -	0.67	20
EV/EBIT	- -	0.69	20
EV/Cash Flow to Firm	- -	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -
Diluted Market Cap	- -	2	11
Diluted Enterprise Value	- -	2	11
EV per Share	- -	2.09	13.86
TTM Sales	1	3	- -
TTM EBITDA	3	2	1
TTM Operating Income	-2	-2	-1
TTM Cash Flow to Firm	- -	- -	- -
TTM Free Cash Flow to Firm	- -	- -	- -

Multiples (USD)

Valuation Multiples API ChatGPT

	2001 Y	2002 Y	2003 Y
As of date	12/31/2001	12/31/2002	12/31/2003

Price/Free Cash Flow	- -	-0.7	-13.99
EV/EBIT	- -	0.69	20
Enterprise Value	- -	2	17
Low Price	- -	1	0.25
EV/Sales	- -	0.6	- -
EV/EBITDA	- -	0.67	20
Price/Earnings	- -	- -	- -
Price/Earnings Average	- -	- -	- -
Price/Earnings High	- -	- -	- -
Price/Earnings Low	- -	- -	- -
Price/Book Value	- -	-4.45	4.44
Price/Book Value Average	- -	-71.16	3.23
Price/Book Value High	- -	-137.82	7.66
Price/Book Value Low	- -	-1.78	0.08
Price/Tangible Book Value	- -	-4.45	4.44
Price/Tangible Book Value Average	- -	-71.16	3.23
Price/Tangible Book Value High	- -	-137.82	7.66
Price/Tangible Book Value Low	- -	-1.78	0.08
Price/Sales	- -	0.71	- -
Price/Sales Average	- -	11.37	- -
Price/Sales High	- -	22.01	- -
Price/Sales Low	- -	0.28	- -
Price/Cash Flow	- -	-0.7	-13.99
Price/Cash Flow Average	- -	-11.2	-10.2
Price/Cash Flow High	- -	-21.7	-24.17
Price/Cash Flow Low	- -	-0.28	-0.25
Price/Free Cash Flow Average	- -	-11.14	-10.2
Price/Free Cash Flow High	- -	-21.57	-24.17
Price/Free Cash Flow Low	- -	-0.28	-0.25
EV/Sales Average	- -	11.28	- -
EV/Sales High	- -	21.95	- -
EV/Sales Low	- -	0.17	- -
EV/EBITDA Average	- -	12.7	14.62
EV/EBITDA High	- -	24.72	34.43
EV/EBITDA Low	- -	0.19	0.52
EV/EBIT Average	- -	12.97	14.62
EV/EBIT High	- -	25.25	34.43
EV/EBIT Low	- -	0.19	0.52
Last Price	- -	2.5	13.75
High Price	- -	77.5	23.75
Enterprise Value Average	- -	30	13
Enterprise Value High	- -	58	30
Enterprise Value Low	- -	- -	- -

Per Share Data Items (USD)

Per-Share Data API ChatGPT

	2001 Y	2002 Y	2003 Y
As of date	12/31/2001	12/31/2002	12/31/2003

Shares Outstanding	1	1	1
Diluted Weighted Avg Shares	1	1	1
Basic Weighted Avg Shares	1	1	1
Revenue per Share	1.35	3.52	- -
EBITDA per Share	4.98	3.13	1.1
Operating Income per Share	-3.21	-3.06	-1.1
Basic EPS, GAAP	-3.18	-3	-1.1
Basic EPS from Cont Ops	-3.18	-3	-1.1
Diluted EPS, GAAP	-3.18	-3	-1.1
Diluted EPS from Cont Ops	-3.18	-3	-1.1
Dividend per Share	- -	- -	- -
Cash Flow per Share	0.21	-3.57	-0.98
Free Cash Flow per Basic Share	0.16	-3.59	-0.98
Cash & Equivalents per Share	2.1	0.41	0.02
Book Value per Share	0.4	-0.56	3.1
Tangible Book Value per Share	0.4	-0.56	3.1