Paragon Technologies, Inc. Financial Ratios — PGNT Stock

Profitability (USD)

	1995 Y	1996 Y	1997 Y	1998 Y	1999 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y
Return on Common Equity (%)	-187.5	266.67	105	65.82	25.93	-45.17	41.66	-0.62	6.37	30.11	9.92	9.44	5.58	5.08	-13.56
Return on Assets (%)	-11.41	12.45	14.43	13.44	6.12	-8.06	7.62	-0.14	1.7	10.74	4.38	4.28	2.38	1.94	-4.75
Return on Capital (%)	- -	177.78	- -	58.43	23.73	- -	14.49	- -	3.18	21.01	- -	9.44	- -	- -	- -
Return on Invested Capital (%)	- -	10.38	- -	18.47	8.91	- -	12.85	- -	0.92	-1.21	- -	-0.59	- -	- -	- -
Gross Margin (%)	20.28	26.36	31.67	21.9	22.98	11.04	29.23	24.48	24.26	30.6	33.22	27.2	29.77	24.34	29.38
EBITDA Margin (%)	-2.45	4.65	7.5	7.2	5.56	-6.25	12	5.03	2.79	-3.66	-4.36	-1.48	-1.69	-2.88	-2.66
Operating Margin (%)	-3.5	3.1	5.83	6.57	4.55	-7.76	10.13	2.64	0.93	-4.14	-3.84	-1.03	-1.34	-2.62	-3.44
Incremental Operating Margin (%)	- -	-64.29	-33.33	7.33	16.57	- -	41.83	38.17	7.85	- -	- -	- -	- -	- -	- -
Pretax Margin (%)	- -	6.98	- -	8.61	5.81	-10.15	8.88	-0.63	2.43	49.94	-2.32	1.8	2.52	-0.43	-1.4
Profit Margin (%)	-5.24	6.2	8.75	5.46	3.54	-6.76	5.41	-0.12	1.73	31.33	12.59	7.18	2.63	1.59	-4.11
Net Income to Common Margin (%)	-5.24	6.2	8.75	5.46	3.54	-6.76	5.41	-0.12	1.73	31.33	12.59	7.18	2.63	1.59	-4.11
Effective Tax Rate (%)	- -	11.11	- -	36.59	39.13	- -	39.09	- -	28.71	38.93	- -	30.9	- -	- -	- -
Dvd Payout Ratio (%)	-13.33	12.5	9.52	7.69	28.57	-13.35	- -	- -	- -	- -	- -	3,885.1	- -	- -	- -
Sustainable Growth Rate (%)	-212.5	233.33	95	60.76	18.52	-51.2	41.66	-0.62	6.37	30.11	9.92	-357.42	5.58	5.08	-13.56

Credit (USD)

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	1995 Y	1996 Y	1997 Y	1998 Y	1999 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y
Total Debt	1	- -	- -	1	- -	17	14	12	9	2	- -	- -	- -	- -	- -
ST Debt	- -	- -	- -	1	- -	2	2	2	1	2	- -	- -	- -	- -	- -
LT Debt	1	- -	- -	- -	- -	15	13	10	7	- -	- -	- -	- -	- -	- -
Total Debt/EBITDA	-0.86	- -	- -	0.29	- -	-6.63	1.85	4.78	8.15	-4.93	- -	- -	- -	- -	- -
Net Debt/EBITDA	- -	-1.08	-1.06	0.06	-0.82	-4.2	0.83	2.38	3.11	7.72	3.34	2.78	8.16	19.62	12.62
Total Debt/EBIT	-0.6	- -	- -	0.32	- -	-5.34	2.2	9.11	24.37	-4.36	- -	- -	- -	- -	- -
Net Debt/EBIT	- -	-1.62	-1.36	0.06	-1	-3.38	0.98	4.55	9.29	6.82	3.79	3.99	10.24	21.58	9.78
EBITDA to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-445
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-548
EBIT to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-574
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	- -	9.52	16.97	22.97	24.17	14.55	21.99	24.34	29.32	42.59	45.81	44.53	40.04	36.67	32.2
Long-Term Debt/Equity (%)	10.17	- -	- -	- -	- -	115.09	75.27	58.65	40.74	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	100	- -	- -	- -	- -	65.37	52.38	44.46	37.32	- -	- -	- -	- -	- -	- -
Long-Term Debt/Total Assets (%)	4.58	- -	- -	- -	- -	34.03	27.83	23.95	19.79	- -	- -	- -	- -	- -	- -
Total Debt/Equity (%)	10.17	- -	- -	8.7	- -	126.85	84.22	72.3	48.8	9.92	- -	- -	- -	- -	- -
Total Debt/Capital (%)	100	- -	- -	16.39	- -	72.04	58.61	54.81	44.71	13.16	- -	- -	- -	- -	- -
Total Debt/Total Assets (%)	4.58	- -	- -	4.5	- -	37.5	31.15	29.52	23.7	6.45	- -	- -	- -	- -	- -
Net Debt to Equity	- -	-18.06	-21.11	1.74	-14.88	80.35	37.55	36.08	18.59	-15.53	-7.3	-4.03	-19.69	-98.78	-80.16
Net Debt/Capital (%)	- -	1,300	-211.11	3.77	-46.15	62.01	38.7	37.71	23.55	-31.09	-12.51	-7.33	-57.43	224.65	255.69
EBITDA	-1	1	2	3	2	-3	8	3	1	- -	-1	- -	- -	-1	- -
EBITDA-CapEx	-1	1	1	3	2	-3	7	2	1	-1	-1	- -	- -	-1	-1
Operating Income (Loss)	-1	1	1	3	2	-3	7	1	- -	- -	- -	- -	- -	-1	-1

Liquidity (USD)

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	1995 Y	1996 Y	1997 Y	1998 Y	1999 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y
Cash Ratio	0.09	0.25	0.26	0.08	0.16	0.38	0.52	0.46	0.57	0.58	0.49	3.26	2.81	2.12	1.67
Current Ratio	1.71	2.06	1.97	1.86	1.84	1.33	1.5	1.43	1.63	1.52	1.94	4.15	3.81	3.08	3.08
Quick Ratio	1.14	0.83	0.89	1.57	1.54	0.97	1	1.05	1.12	1.13	0.82	3.96	3.61	2.86	2.56
CFO/Avg Current Liab	-0.03	0.68	0.42	-0.58	0.3	0.61	0.32	0.07	0.31	0.03	-0.17	0.02	-0.01	0.19	-0.44
Common Equity/Total Assets	- -	9.52	16.97	22.97	24.17	14.55	21.99	24.34	29.32	42.59	45.81	44.53	40.04	36.67	32.2
Long-Term Debt/Equity (%)	10.17	- -	- -	- -	- -	115.09	75.27	58.65	40.74	- -	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	100	- -	- -	- -	- -	65.37	52.38	44.46	37.32	- -	- -	- -	- -	- -	- -
Long-Term Debt/Total Assets (%)	4.58	- -	- -	- -	- -	34.03	27.83	23.95	19.79	- -	- -	- -	- -	- -	- -
Total Debt/Equity (%)	10.17	- -	- -	8.7	- -	126.85	84.22	72.3	48.8	9.92	- -	- -	- -	- -	- -
Total Debt/Capital (%)	100	- -	- -	16.39	- -	72.04	58.61	54.81	44.71	13.16	- -	- -	- -	- -	- -
Total Debt/Total Assets (%)	4.58	- -	- -	4.5	- -	37.5	31.15	29.52	23.7	6.45	- -	- -	- -	- -	- -
CFO/Total Liabilities	-2.78	74.07	34.67	-48.6	28.75	26.17	17.52	3.82	18.84	2.79	-14.56	2.69	-1.18	15.59	-55.88
CFO/CapEx	-1	20	5.2	-10.4	6.6	28.08	12.84	1.35	12.93	4.33	-23.38	0.99	-0.39	6.47	-19.6
Altman's Z-Score	5.56	5.74	7.46	6.25	5.05	2.19	4.41	3.87	4.06	4	4.67	6.41	4.76	4.07	2.4

Working Capital (USD)

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	1995 Y	1996 Y	1997 Y	1998 Y	1999 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y
Accounts Receivable Turnover	- -	- -	- -	- -	- -	- -	18.27	7.18	6.72	2.53	3.34	7.63	6.3	6.13	5.05
Days Sales Outstanding	- -	- -	- -	- -	- -	- -	19.98	50.82	54.32	144.42	109.25	47.86	57.93	59.51	72.34
Inventory Turnover	9.7	10.56	8.63	16.53	11.96	12.18	14.11	14.09	15.37	6.54	10.13	34.89	30.73	24.44	15.08
Days Inventory Outstanding	37.62	34.58	42.29	22.08	30.52	29.97	25.87	25.9	23.75	55.85	36.03	10.46	11.88	14.93	24.2
Accounts Payable Turnover	9.04	9.74	9.22	12.36	7.56	8.06	9.43	9.75	9.76	3.23	2.6	3.96	4.2	4.52	3.85
Accounts Payable Turnover Days	40.37	37.46	39.58	29.53	48.31	45.26	38.73	37.45	37.38	112.91	140.2	92.11	86.87	80.83	94.88
Cash Conversion Cycle	-2.75	-2.88	2.71	-7.45	-17.79	-15.29	7.12	39.27	40.69	87.36	5.08	-33.79	-17.07	-6.38	1.67
Inventory to Cash Days	-37.62	-34.58	-42.29	-22.08	-30.52	-29.97	-5.89	24.92	30.57	88.57	73.21	37.39	46.05	44.58	48.14
Inventories	2	2	2	2	3	3	3	2	1	1	- -	- -	- -	1	1
Raw Materials	- -	- -	- -	- -	- -	- -	2	2	1	1	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	1	- -	- -	- -	- -	- -	- -	- -	1
Other Inventory	2	2	2	2	3	3	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

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	1995 Y	1996 Y	1997 Y	1998 Y	1999 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y
Market Capitalization	38	25	62	50	44	37	34	37	36	41	42	41	18	19	- -
- Cash & Cash Equivalents	1	1	2	1	2	6	8	6	5	6	2	1	2	12	6
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	1	- -	- -	1	- -	17	14	12	9	2	- -	- -	- -	- -	- -
Enterprise Value	38	24	60	51	42	47	40	43	39	38	39	23	6	7	-6
Total Capital	1	1	3	6	6	24	24	22	19	17	15	10	7	7	3
Total Debt/Capital (%)	100	- -	- -	16.39	- -	72.04	58.61	54.81	44.71	13.16	- -	- -	- -	- -	- -
Total Debt / EV	0.02	- -	- -	0.02	- -	0.36	0.36	0.28	0.22	0.06	- -	- -	- -	- -	- -
EV/Sales	1.34	0.94	2.51	1.06	1.07	1.15	0.62	0.85	1.02	3.13	3.31	1.39	0.36	0.33	- -
EV/EBITDA	- -	20.13	33.47	14.77	19.18	- -	5.17	16.81	36.7	- -	- -	- -	- -	- -	- -
EV/EBIT	- -	30.2	43.03	16.19	23.44	- -	6.13	32.04	109.69	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	6.04	- -	- -	12.78	5.66	7.87	45.97	11.02	115.02	- -	155.25	- -	7.4	- -
EV/Free Cash Flow to Firm	- -	5.75	- -	- -	11.1	5.46	7.3	26.41	10.22	93.44	- -	77.36	79.79	6.41	- -
Diluted Market Cap	38	25	62	51	45	37	34	37	36	42	43	41	18	19	- -
Diluted Enterprise Value	38	24	60	51	43	48	40	43	40	39	41	40	16	7	-6
EV per Share	10.25	6.64	15.87	13.68	11.15	12.34	9.52	10.2	9.25	8.9	9.06	5.68	1.93	2.5	- -
TTM Sales	29	26	24	48	40	41	64	51	38	12	12	17	18	21	17
TTM EBITDA	-1	1	2	3	2	-3	8	3	1	- -	-1	- -	- -	-1	- -
TTM Operating Income	-1	1	1	3	2	-3	7	1	- -	- -	- -	- -	- -	-1	-1
TTM Cash Flow to Firm	- -	4	- -	-5	3	8	5	1	4	- -	-1	- -	- -	1	-2
TTM Free Cash Flow to Firm	- -	4	- -	-5	4	9	5	2	4	- -	-1	- -	- -	1	-2

Multiples (USD)

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	1995 Y	1996 Y	1997 Y	1998 Y	1999 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y
Price/Free Cash Flow	- -	6.06	20.05	-10.89	11.9	4.24	6.16	22.66	9.51	104.2	-30.54	137.06	230.99	17.68	- -
EV/EBIT	- -	30.2	43.03	16.19	23.44	- -	6.13	32.04	109.69	- -	- -	- -	- -	- -	- -
Enterprise Value	38	24	60	51	42	47	40	43	39	38	39	23	6	7	-6
Low Price	7.5	5.75	6.5	12.12	10.25	6.12	4.62	7	6.8	8	8.76	7.71	5.19	5.47	2.41
EV/Sales	1.34	0.94	2.51	1.06	1.07	1.15	0.62	0.85	1.02	3.13	3.31	1.39	0.36	0.33	- -
EV/EBITDA	- -	20.13	33.47	14.77	19.18	- -	5.17	16.81	36.7	- -	- -	- -	- -	- -	- -
Price/Earnings	- -	15.91	29.59	19.42	31.42	- -	9.63	- -	54.06	10.9	28.75	33.83	39.43	56.58	- -
Price/Earnings Average	-24.26	18.44	20.79	23.6	35.66	-14.23	8.13	-533.86	52.09	10.6	28.72	35.3	59.26	53.6	- -
Price/Earnings High	-35.62	26.7	31.17	32.6	41.22	-19.32	12.19	-679.16	57.13	12.13	32.96	46.89	81.27	72.38	- -
Price/Earnings Low	-18.75	13.07	11.75	17.28	27.7	-8.45	5.57	-475.42	43.4	8.99	25.44	26.21	36.68	44.79	- -
Price/Book Value	- -	21.21	22.2	9.9	7.72	5.53	3.32	3.66	3.33	2.87	2.77	4.03	2.75	2.87	- -
Price/Book Value Average	- -	24.59	15.59	12.03	8.76	5.99	2.8	3.29	3.21	2.79	2.76	4.2	4.13	2.72	- -
Price/Book Value High	- -	35.6	23.38	16.62	10.12	8.13	4.2	4.18	3.52	3.19	3.17	5.58	5.67	3.67	- -
Price/Book Value Low	- -	17.42	8.81	8.81	6.8	3.56	1.92	2.93	2.67	2.37	2.45	3.12	2.56	2.27	- -
Price/Tangible Book Value	6.51	3.54	6.91	4.39	3.64	-7.17	-29.27	-47.48	208.4	9.57	7.49	2.37	1.48	1.57	- -
Price/Tangible Book Value Average	6.17	4.1	4.85	5.34	4.13	-7.76	-24.7	-42.65	200.78	9.3	7.49	2.48	2.23	1.49	- -
Price/Tangible Book Value High	9.06	5.93	7.27	7.37	4.77	-10.53	-37.05	-54.26	220.21	10.65	8.59	3.29	3.06	2.01	- -
Price/Tangible Book Value Low	4.77	2.9	2.74	3.91	3.21	-4.61	-16.92	-37.98	167.31	7.89	6.63	1.84	1.38	1.25	- -
Price/Sales	1.34	0.99	2.59	1.06	1.11	0.89	0.52	0.73	0.94	3.41	3.62	2.43	1.04	0.9	- -
Price/Sales Average	1.27	1.14	1.82	1.29	1.26	0.96	0.44	0.65	0.9	3.32	3.61	2.54	1.56	0.85	- -
Price/Sales High	1.87	1.66	2.73	1.78	1.46	1.31	0.66	0.83	0.99	3.8	4.15	3.37	2.14	1.15	- -
Price/Sales Low	0.98	0.81	1.03	0.94	0.98	0.57	0.3	0.58	0.75	2.82	3.2	1.88	0.96	0.71	- -
Price/Cash Flow	-192.16	6.36	23.9	-9.71	13.33	4.37	6.61	39.45	10.08	125.39	-28.75	272.01	-361.87	20.42	- -
Price/Cash Flow Average	-181.93	7.38	16.79	-11.8	15.13	4.73	5.58	35.44	9.71	121.94	-28.72	283.79	-543.76	19.34	- -
Price/Cash Flow High	-267.14	10.68	25.18	-16.3	17.49	6.42	8.37	45.08	10.65	139.61	-32.96	376.98	-745.78	26.12	- -
Price/Cash Flow Low	-140.6	5.23	9.49	-8.64	11.75	2.81	3.82	31.56	8.09	103.41	-25.44	210.77	-336.57	16.16	- -
Price/Free Cash Flow Average	- -	7.03	14.08	-13.23	13.5	4.59	5.2	20.36	9.16	101.33	-30.51	143	347.11	16.75	- -
Price/Free Cash Flow High	- -	10.17	21.12	-18.28	15.61	6.22	7.79	25.9	10.05	116.02	-35.02	189.95	476.06	22.62	- -
Price/Free Cash Flow Low	- -	4.98	7.96	-9.69	10.49	2.72	3.56	18.13	7.63	85.94	-27.03	106.2	214.85	14	- -
EV/Sales Average	1.27	1.09	1.74	1.29	1.22	1.23	0.54	0.77	0.99	3.04	3.47	2.49	1.42	0.29	- -
EV/Sales High	1.87	1.61	2.65	1.78	1.41	1.57	0.76	0.95	1.08	3.52	4	3.33	2	0.59	- -
EV/Sales Low	0.98	0.76	0.95	0.95	0.93	0.83	0.4	0.7	0.84	2.53	3.06	1.84	0.83	0.15	- -
EV/EBITDA Average	-51.98	23.51	23.2	17.94	21.88	-19.6	4.49	15.34	35.47	-83.05	-79.61	-168.41	-84.28	-10.01	12.62
EV/EBITDA High	-76.33	34.52	35.31	24.76	25.41	-25.1	6.32	18.87	38.6	-96.2	-91.87	-224.63	-118.63	-20.38	12.62
EV/EBITDA Low	-40.17	16.34	12.65	13.15	16.81	-13.34	3.34	13.93	30.08	-69.26	-70.14	-124.36	-49.06	-5.13	12.62
EV/EBIT Average	-36.39	35.26	29.83	19.66	26.74	-15.79	5.32	29.25	106.02	-73.41	-90.42	-241.85	-105.79	-11	9.78
EV/EBIT High	-53.43	51.78	45.4	27.14	31.06	-20.22	7.49	35.97	115.38	-85.04	-104.35	-322.58	-148.9	-22.42	9.78
EV/EBIT Low	-28.12	24.51	16.26	14.41	20.55	-10.75	3.95	26.54	89.89	-61.22	-79.67	-178.59	-61.58	-5.65	9.78
Last Price	10.25	7	16.38	13.62	11.62	9.53	8	8.75	8.47	9.7	9.9	9.95	5.58	6.91	2.78
High Price	14.25	11.75	17.25	22.88	15.25	14	10.12	10	8.95	10.8	11.35	13.79	11.5	8.84	7.45
Enterprise Value Average	36	28	42	62	48	50	35	39	38	37	41	42	25	6	-6
Enterprise Value High	53	41	64	85	56	64	49	48	41	43	47	55	36	13	-6
Enterprise Value Low	28	20	23	45	37	34	26	36	32	31	36	31	15	3	-6

	1995 Y	1996 Y	1997 Y	1998 Y	1999 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y
Shares Outstanding	4	4	4	4	4	4	4	4	4	4	4	4	3	3	2
Diluted Weighted Avg Shares	4	4	4	4	4	4	4	4	4	4	4	4	3	3	- -
Basic Weighted Avg Shares	4	4	4	4	4	4	4	4	4	4	4	4	3	3	- -
Revenue per Share	7.63	7.09	6.32	12.85	10.47	10.72	15.35	12.05	9.03	2.84	2.74	4.09	5.38	7.68	- -
EBITDA per Share	-0.19	0.33	0.47	0.93	0.58	-0.67	1.84	0.61	0.25	-0.1	-0.12	-0.06	-0.09	-0.22	- -
Operating Income per Share	-0.27	0.22	0.37	0.84	0.48	-0.83	1.55	0.32	0.08	-0.12	-0.1	-0.04	-0.07	-0.2	- -
Basic EPS, GAAP	-0.4	0.44	0.55	0.7	0.37	-0.72	0.83	-0.01	0.16	0.89	0.34	0.29	0.14	0.12	- -
Basic EPS from Cont Ops	-0.4	0.44	0.55	0.7	0.37	-0.72	0.83	-0.01	0.16	0.87	-0.04	0.05	0.14	0.12	- -
Diluted EPS, GAAP	-0.4	0.44	0.55	0.69	0.36	-0.72	0.83	-0.01	0.15	0.87	0.34	0.29	0.14	0.12	- -
Diluted EPS from Cont Ops	-0.4	0.44	0.55	0.69	0.36	-0.72	0.83	-0.01	0.15	0.85	-0.04	0.05	0.14	0.12	- -
Dividend per Share	0.05	0.05	0.05	0.05	0.11	0.1	- -	- -	- -	- -	- -	1.98	- -	- -	- -
Cash Flow per Share	-0.05	1.1	0.69	-1.4	0.87	2.18	1.21	0.22	0.84	0.08	-0.34	0.04	-0.02	0.34	- -
Free Cash Flow per Basic Share	-0.11	1.04	0.55	-1.54	0.74	2.1	1.12	0.06	0.78	0.06	-0.36	- -	-0.06	0.29	- -
Cash & Equivalents per Share	0.16	0.36	0.5	0.22	0.48	1.63	1.89	1.45	1.27	1.31	0.84	4.27	3.65	4.41	- -
Book Value per Share	- -	0.33	0.74	1.38	1.51	1.72	2.41	2.39	2.54	3.38	3.58	2.47	2.03	2.41	- -
Tangible Book Value per Share	1.57	1.98	2.37	3.1	3.2	-1.33	-0.27	-0.18	0.04	1.01	1.32	4.19	3.76	4.39	- -

Paragon Technologies, Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

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Per Share Data Items (USD)