High Roller Technologies, Inc.

ROLR

ROLRHigh Roller Technologies, Inc. US flag

New York Stock Exchange American

6.01

USD

-0.06

- -

53.76MMarket Cap

Profitability (USD)

API ChatGPT

	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Return on Common Equity (%)	- -	- -	- -	- -	- -	- -
Return on Assets (%)	- -	13.56	-39.13	-24.91	-60.67	3.93
Return on Capital (%)	- -	-6.23	- -	- -	- -	- -
Return on Invested Capital (%)	- -	-17.31	- -	- -	- -	- -
Gross Margin (%)	30.12	88.74	59.21	54.01	39.99	54.55
EBITDA Margin (%)	1.86	7.44	-10.92	-8.87	-35.53	-28.67
Operating Margin (%)	1.79	7.44	-10.94	-9.07	-36.58	-30.2
Incremental Operating Margin (%)	- -	-55.76	- -	- -	- -	- -
Pretax Margin (%)	0.57	7.42	-16.58	-9.45	-37.11	-11.01
Profit Margin (%)	0.46	7.28	-16.54	-9.5	-37.14	3.37
Net Income to Common Margin (%)	0.46	7.28	-16.54	-9.5	-37.14	3.37
Effective Tax Rate (%)	18.21	1.98	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -	- -	- -	- -

Credit (USD)

API ChatGPT

	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Total Debt	- -	- -	- -	- -	1	1
ST Debt	- -	- -	- -	- -	- -	- -
LT Debt	- -	- -	- -	- -	1	1
Total Debt/EBITDA	0.33	0.06	-0.04	- -	-0.12	-0.14
Net Debt/EBITDA	-0.4	-0.23	0.66	0.79	0.82	0.35
Total Debt/EBIT	0.35	0.06	-0.04	- -	-0.11	-0.13
Net Debt/EBIT	-0.42	-0.23	0.66	0.78	0.8	0.34
EBITDA to Interest Expense	1.53	499.33	-18.96	-23.08	-66.49	-79.24
EBITDA-CapEx/Interest Expense	-1.99	115.65	-18.96	-25.26	-68	-79.93
EBIT to Interest Expense	1.47	499.1	-18.99	-23.61	-68.45	-83.47
Interest Expense	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	-169.17	-319.87	-169.75	-180	-163.22	-131.17
Long-Term Debt/Equity (%)	- -	6.52	- -	- -	12.74	6.65
Long-Term Debt/Capital (%)	-0.47	-0.26	-0.12	- -	-2.79	-2.73
Long-Term Debt/Total Assets (%)	0.79	0.84	0.2	- -	4.38	3.46
Total Debt/Equity (%)	-0.68	10.39	-48.58	- -	16.82	8.37
Total Debt/Capital (%)	-0.56	-0.42	-0.4	- -	-3.68	-3.44
Total Debt/Total Assets (%)	0.95	1.33	0.67	- -	5.79	4.36
Net Debt to Equity	0.82	-37.88	883.93	-90.54	-118.49	-21.53
Net Debt/Capital (%)	0.68	1.5	6.77	8.96	20.52	8.12
EBITDA	- -	1	-2	-3	-8	-6
EBITDA-CapEx	- -	- -	-2	-3	-8	-6
Operating Income (Loss)	- -	1	-2	-3	-8	-6

Liquidity (USD)

API ChatGPT

	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Cash Ratio	- -	0.06	0.12	0.22	0.68	0.29
Current Ratio	0.07	0.34	0.5	0.52	0.86	0.81
Quick Ratio	0.01	0.1	0.22	0.29	0.69	0.31
CFO/Avg Current Liab	- -	0.05	0.24	0.08	-0.4	-0.37
Common Equity/Total Assets	-169.17	-319.87	-169.75	-180	-163.22	-131.17
Long-Term Debt/Equity (%)	- -	6.52	- -	- -	12.74	6.65
Long-Term Debt/Capital (%)	-0.47	-0.26	-0.12	- -	-2.79	-2.73
Long-Term Debt/Total Assets (%)	0.79	0.84	0.2	- -	4.38	3.46
Total Debt/Equity (%)	-0.68	10.39	-48.58	- -	16.82	8.37
Total Debt/Capital (%)	-0.56	-0.42	-0.4	- -	-3.68	-3.44
Total Debt/Total Assets (%)	0.95	1.33	0.67	- -	5.79	4.36
CFO/Total Liabilities	1.79	15.15	16.41	8.04	-35.82	-36.42
CFO/CapEx	0.65	0.82	- -	3.06	-20.89	-63.39
Altman's Z-Score	-13.89	-2.34	-3.3	-2.16	-1.96	-3.26

Working Capital (USD)

API ChatGPT

	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Accounts Receivable Turnover	- -	- -	- -	- -	- -	- -
Days Sales Outstanding	- -	- -	- -	- -	- -	- -
Inventory Turnover	- -	- -	- -	- -	- -	- -
Days Inventory Outstanding	- -	- -	- -	- -	- -	- -
Accounts Payable Turnover	- -	1.55	6.47	13.21	17.28	10.75
Accounts Payable Turnover Days	- -	235.71	56.38	27.64	21.13	33.96
Cash Conversion Cycle	- -	-235.71	-56.38	-27.64	-21.13	-33.96
Inventory to Cash Days	- -	- -	- -	- -	- -	- -
Inventories	- -	- -	- -	- -	- -	- -
Raw Materials	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

API ChatGPT

	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Market Capitalization	- -	- -	- -	- -	32	17
- Cash & Cash Equivalents	- -	- -	1	2	7	2
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -
+ Total Debt	- -	- -	- -	- -	1	1
Enterprise Value	- -	- -	-1	-2	26	16
Total Capital	-16	-15	-18	-21	-26	-23
Total Debt/Capital (%)	-0.56	-0.42	-0.4	- -	-3.68	-3.44
Total Debt / EV	-4.74	-0.38	-0.06	- -	0.04	0.05
EV/Sales	- -	- -	- -	- -	1.11	0.79
EV/EBITDA	- -	- -	- -	- -	- -	- -
EV/EBIT	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -
Diluted Market Cap	- -	- -	- -	- -	32	20
Diluted Enterprise Value	- -	- -	-1	-2	26	19
EV per Share	- -	- -	- -	- -	3.56	1.91
TTM Sales	15	13	18	30	23	20
TTM EBITDA	- -	1	-2	-3	-8	-6
TTM Operating Income	- -	1	-2	-3	-8	-6
TTM Cash Flow to Firm	1	1	2	1	-4	-3
TTM Free Cash Flow to Firm	1	1	2	1	-4	-3

Multiples (USD)

API ChatGPT

	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Price/Free Cash Flow	- -	- -	- -	- -	-8.52	-6.25
EV/EBIT	- -	- -	- -	- -	- -	- -
Enterprise Value	- -	- -	-1	-2	26	16
Low Price	- -	- -	- -	- -	- -	1.16
EV/Sales	- -	- -	- -	- -	1.11	0.79
EV/EBITDA	- -	- -	- -	- -	- -	- -
Price/Earnings	- -	- -	- -	- -	- -	25.19
Price/Earnings Average	- -	- -	- -	- -	-4.97	36
Price/Earnings High	- -	- -	- -	- -	-7.12	84.51
Price/Earnings Low	- -	- -	- -	- -	- -	14.19
Price/Book Value	- -	- -	- -	- -	-1.17	-0.72
Price/Book Value Average	- -	- -	- -	- -	-1.58	-1.02
Price/Book Value High	- -	- -	- -	- -	-2.26	-2.4
Price/Book Value Low	- -	- -	- -	- -	- -	-0.4
Price/Tangible Book Value	- -	- -	- -	- -	28.59	-20.1
Price/Tangible Book Value Average	- -	- -	- -	- -	38.64	-28.72
Price/Tangible Book Value High	- -	- -	- -	- -	55.35	-67.41
Price/Tangible Book Value Low	- -	- -	- -	- -	- -	-11.32
Price/Sales	- -	- -	- -	- -	1.37	0.85
Price/Sales Average	- -	- -	- -	- -	1.84	1.21
Price/Sales High	- -	- -	- -	- -	2.64	2.85
Price/Sales Low	- -	- -	- -	- -	- -	0.48
Price/Cash Flow	- -	- -	- -	- -	-8.11	-5.38
Price/Cash Flow Average	- -	- -	- -	- -	-10.96	-7.68
Price/Cash Flow High	- -	- -	- -	- -	-15.7	-18.04
Price/Cash Flow Low	- -	- -	- -	- -	- -	-3.03
Price/Free Cash Flow Average	- -	- -	- -	- -	-11.51	-8.94
Price/Free Cash Flow High	- -	- -	- -	- -	-16.49	-20.98
Price/Free Cash Flow Low	- -	- -	- -	- -	- -	-3.52
EV/Sales Average	- -	- -	- -	- -	1.59	1.15
EV/Sales High	- -	- -	- -	- -	2.39	2.79
EV/Sales Low	- -	- -	- -	- -	- -	0.42
EV/EBITDA Average	-0.07	-0.17	0.62	0.79	-4.48	-4.02
EV/EBITDA High	-0.07	-0.17	0.62	0.79	-6.72	-9.73
EV/EBITDA Low	-0.07	-0.17	0.62	0.79	0.72	-1.45
EV/EBIT Average	-0.07	-0.17	0.62	0.78	-4.35	-3.82
EV/EBIT High	-0.07	-0.17	0.62	0.78	-6.53	-9.23
EV/EBIT Low	-0.07	-0.17	0.62	0.78	0.7	-1.38
Last Price	- -	- -	- -	- -	4.37	2.06
High Price	- -	- -	- -	- -	8.46	6.91
Enterprise Value Average	- -	- -	-1	-2	37	24
Enterprise Value High	- -	- -	-1	-2	55	57
Enterprise Value Low	- -	- -	-1	-2	-6	9

Profitability (USD)

API ChatGPT

	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Return on Common Equity (%)	- -	- -	- -	- -	- -	- -
Return on Assets (%)	- -	13.56	-39.13	-24.91	-60.67	3.93
Return on Capital (%)	- -	-6.23	- -	- -	- -	- -
Return on Invested Capital (%)	- -	-17.31	- -	- -	- -	- -
Gross Margin (%)	30.12	88.74	59.21	54.01	39.99	54.55
EBITDA Margin (%)	1.86	7.44	-10.92	-8.87	-35.53	-28.67
Operating Margin (%)	1.79	7.44	-10.94	-9.07	-36.58	-30.2
Incremental Operating Margin (%)	- -	-55.76	- -	- -	- -	- -
Pretax Margin (%)	0.57	7.42	-16.58	-9.45	-37.11	-11.01
Profit Margin (%)	0.46	7.28	-16.54	-9.5	-37.14	3.37
Net Income to Common Margin (%)	0.46	7.28	-16.54	-9.5	-37.14	3.37
Effective Tax Rate (%)	18.21	1.98	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -	- -	- -	- -

Credit (USD)

API ChatGPT

	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Total Debt	- -	- -	- -	- -	1	1
ST Debt	- -	- -	- -	- -	- -	- -
LT Debt	- -	- -	- -	- -	1	1
Total Debt/EBITDA	0.33	0.06	-0.04	- -	-0.12	-0.14
Net Debt/EBITDA	-0.4	-0.23	0.66	0.79	0.82	0.35
Total Debt/EBIT	0.35	0.06	-0.04	- -	-0.11	-0.13
Net Debt/EBIT	-0.42	-0.23	0.66	0.78	0.8	0.34
EBITDA to Interest Expense	1.53	499.33	-18.96	-23.08	-66.49	-79.24
EBITDA-CapEx/Interest Expense	-1.99	115.65	-18.96	-25.26	-68	-79.93
EBIT to Interest Expense	1.47	499.1	-18.99	-23.61	-68.45	-83.47
Interest Expense	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	-169.17	-319.87	-169.75	-180	-163.22	-131.17
Long-Term Debt/Equity (%)	- -	6.52	- -	- -	12.74	6.65
Long-Term Debt/Capital (%)	-0.47	-0.26	-0.12	- -	-2.79	-2.73
Long-Term Debt/Total Assets (%)	0.79	0.84	0.2	- -	4.38	3.46
Total Debt/Equity (%)	-0.68	10.39	-48.58	- -	16.82	8.37
Total Debt/Capital (%)	-0.56	-0.42	-0.4	- -	-3.68	-3.44
Total Debt/Total Assets (%)	0.95	1.33	0.67	- -	5.79	4.36
Net Debt to Equity	0.82	-37.88	883.93	-90.54	-118.49	-21.53
Net Debt/Capital (%)	0.68	1.5	6.77	8.96	20.52	8.12
EBITDA	- -	1	-2	-3	-8	-6
EBITDA-CapEx	- -	- -	-2	-3	-8	-6
Operating Income (Loss)	- -	1	-2	-3	-8	-6

Liquidity (USD)

API ChatGPT

	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Cash Ratio	- -	0.06	0.12	0.22	0.68	0.29
Current Ratio	0.07	0.34	0.5	0.52	0.86	0.81
Quick Ratio	0.01	0.1	0.22	0.29	0.69	0.31
CFO/Avg Current Liab	- -	0.05	0.24	0.08	-0.4	-0.37
Common Equity/Total Assets	-169.17	-319.87	-169.75	-180	-163.22	-131.17
Long-Term Debt/Equity (%)	- -	6.52	- -	- -	12.74	6.65
Long-Term Debt/Capital (%)	-0.47	-0.26	-0.12	- -	-2.79	-2.73
Long-Term Debt/Total Assets (%)	0.79	0.84	0.2	- -	4.38	3.46
Total Debt/Equity (%)	-0.68	10.39	-48.58	- -	16.82	8.37
Total Debt/Capital (%)	-0.56	-0.42	-0.4	- -	-3.68	-3.44
Total Debt/Total Assets (%)	0.95	1.33	0.67	- -	5.79	4.36
CFO/Total Liabilities	1.79	15.15	16.41	8.04	-35.82	-36.42
CFO/CapEx	0.65	0.82	- -	3.06	-20.89	-63.39
Altman's Z-Score	-13.89	-2.34	-3.3	-2.16	-1.96	-3.26

Working Capital (USD)

API ChatGPT

	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Accounts Receivable Turnover	- -	- -	- -	- -	- -	- -
Days Sales Outstanding	- -	- -	- -	- -	- -	- -
Inventory Turnover	- -	- -	- -	- -	- -	- -
Days Inventory Outstanding	- -	- -	- -	- -	- -	- -
Accounts Payable Turnover	- -	1.55	6.47	13.21	17.28	10.75
Accounts Payable Turnover Days	- -	235.71	56.38	27.64	21.13	33.96
Cash Conversion Cycle	- -	-235.71	-56.38	-27.64	-21.13	-33.96
Inventory to Cash Days	- -	- -	- -	- -	- -	- -
Inventories	- -	- -	- -	- -	- -	- -
Raw Materials	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

API ChatGPT

	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Market Capitalization	- -	- -	- -	- -	32	17
- Cash & Cash Equivalents	- -	- -	1	2	7	2
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -
+ Total Debt	- -	- -	- -	- -	1	1
Enterprise Value	- -	- -	-1	-2	26	16
Total Capital	-16	-15	-18	-21	-26	-23
Total Debt/Capital (%)	-0.56	-0.42	-0.4	- -	-3.68	-3.44
Total Debt / EV	-4.74	-0.38	-0.06	- -	0.04	0.05
EV/Sales	- -	- -	- -	- -	1.11	0.79
EV/EBITDA	- -	- -	- -	- -	- -	- -
EV/EBIT	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -
Diluted Market Cap	- -	- -	- -	- -	32	20
Diluted Enterprise Value	- -	- -	-1	-2	26	19
EV per Share	- -	- -	- -	- -	3.56	1.91
TTM Sales	15	13	18	30	23	20
TTM EBITDA	- -	1	-2	-3	-8	-6
TTM Operating Income	- -	1	-2	-3	-8	-6
TTM Cash Flow to Firm	1	1	2	1	-4	-3
TTM Free Cash Flow to Firm	1	1	2	1	-4	-3

Multiples (USD)

API ChatGPT

	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Price/Free Cash Flow	- -	- -	- -	- -	-8.52	-6.25
EV/EBIT	- -	- -	- -	- -	- -	- -
Enterprise Value	- -	- -	-1	-2	26	16
Low Price	- -	- -	- -	- -	- -	1.16
EV/Sales	- -	- -	- -	- -	1.11	0.79
EV/EBITDA	- -	- -	- -	- -	- -	- -
Price/Earnings	- -	- -	- -	- -	- -	25.19
Price/Earnings Average	- -	- -	- -	- -	-4.97	36
Price/Earnings High	- -	- -	- -	- -	-7.12	84.51
Price/Earnings Low	- -	- -	- -	- -	- -	14.19
Price/Book Value	- -	- -	- -	- -	-1.17	-0.72
Price/Book Value Average	- -	- -	- -	- -	-1.58	-1.02
Price/Book Value High	- -	- -	- -	- -	-2.26	-2.4
Price/Book Value Low	- -	- -	- -	- -	- -	-0.4
Price/Tangible Book Value	- -	- -	- -	- -	28.59	-20.1
Price/Tangible Book Value Average	- -	- -	- -	- -	38.64	-28.72
Price/Tangible Book Value High	- -	- -	- -	- -	55.35	-67.41
Price/Tangible Book Value Low	- -	- -	- -	- -	- -	-11.32
Price/Sales	- -	- -	- -	- -	1.37	0.85
Price/Sales Average	- -	- -	- -	- -	1.84	1.21
Price/Sales High	- -	- -	- -	- -	2.64	2.85
Price/Sales Low	- -	- -	- -	- -	- -	0.48
Price/Cash Flow	- -	- -	- -	- -	-8.11	-5.38
Price/Cash Flow Average	- -	- -	- -	- -	-10.96	-7.68
Price/Cash Flow High	- -	- -	- -	- -	-15.7	-18.04
Price/Cash Flow Low	- -	- -	- -	- -	- -	-3.03
Price/Free Cash Flow Average	- -	- -	- -	- -	-11.51	-8.94
Price/Free Cash Flow High	- -	- -	- -	- -	-16.49	-20.98
Price/Free Cash Flow Low	- -	- -	- -	- -	- -	-3.52
EV/Sales Average	- -	- -	- -	- -	1.59	1.15
EV/Sales High	- -	- -	- -	- -	2.39	2.79
EV/Sales Low	- -	- -	- -	- -	- -	0.42
EV/EBITDA Average	-0.07	-0.17	0.62	0.79	-4.48	-4.02
EV/EBITDA High	-0.07	-0.17	0.62	0.79	-6.72	-9.73
EV/EBITDA Low	-0.07	-0.17	0.62	0.79	0.72	-1.45
EV/EBIT Average	-0.07	-0.17	0.62	0.78	-4.35	-3.82
EV/EBIT High	-0.07	-0.17	0.62	0.78	-6.53	-9.23
EV/EBIT Low	-0.07	-0.17	0.62	0.78	0.7	-1.38
Last Price	- -	- -	- -	- -	4.37	2.06
High Price	- -	- -	- -	- -	8.46	6.91
Enterprise Value Average	- -	- -	-1	-2	37	24
Enterprise Value High	- -	- -	-1	-2	55	57
Enterprise Value Low	- -	- -	-1	-2	-6	9

Shares Outstanding	8	8	8	8	8	8
Diluted Weighted Avg Shares	8	8	8	9	7	10
Basic Weighted Avg Shares	8	8	8	8	7	8
Revenue per Share	1.79	1.58	2.18	3.59	3.2	2.42
EBITDA per Share	0.03	0.12	-0.24	-0.32	-1.14	-0.69
Operating Income per Share	0.03	0.12	-0.24	-0.33	-1.17	-0.73
Basic EPS, GAAP	0.01	0.12	-0.36	-0.34	-1.19	0.08
Basic EPS from Cont Ops	0.01	0.12	-0.36	-0.34	-1.19	0.08
Diluted EPS, GAAP	0.01	0.12	-0.36	-0.33	-1.19	0.07
Diluted EPS from Cont Ops	0.01	0.12	-0.36	-0.33	-1.19	0.07
Dividend per Share	- -	- -	- -	- -	- -	- -
Cash Flow per Share	0.05	0.07	0.21	0.09	-0.54	-0.38
Free Cash Flow per Basic Share	-0.03	-0.02	0.21	0.06	-0.56	-0.39
Cash & Equivalents per Share	0.01	0.03	0.16	0.25	0.95	0.25
Book Value per Share	-1.97	-1.8	-2.16	-2.57	-3.74	-2.88
Tangible Book Value per Share	-2.51	-0.09	-0.56	-0.34	0.15	-0.1

High Roller Technologies, Inc.

Profitability (USD)

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Liquidity (USD)

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Enterprise Value (USD)

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Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

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Per Share Data Items (USD)