Seven Arts Entertainment, Inc. Financial Ratios — SAPX Stock

Profitability (USD)

	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y
As of date	03/31/2004	03/31/2005	03/31/2006	03/31/2007	06/30/2008	06/30/2009	06/30/2010	06/30/2011	06/30/2012	06/30/2013

Return on Common Equity (%)	- -	- -	- -	135.68	- -	- -	- -	- -	- -	- -
Return on Assets (%)	- -	-156.38	4.4	3.86	- -	3.95	-1.7	4.97	-37.1	-96.79
Return on Capital (%)	- -	- -	-940.25	14.82	- -	14.12	- -	49.5	- -	- -
Return on Invested Capital (%)	- -	- -	21.29	9.52	- -	1.24	- -	-10.19	- -	- -
Gross Margin (%)	67.99	-138.66	22.62	52.99	- -	54.43	62.62	-3.59	-254.6	-715.71
EBITDA Margin (%)	-434.54	-221.61	11.65	61.49	- -	39.39	41.59	19.57	-218.96	-1,021.97
Operating Margin (%)	-434.54	-221.61	11.65	32.27	- -	14.11	16.83	-66.29	-317.66	-1,194.41
Incremental Operating Margin (%)	- -	- -	99.88	-0.74	32.27	14.11	9.54	- -	- -	- -
Pretax Margin (%)	-435	-361.26	10.83	26.24	- -	46.29	-7.41	43.91	-274.85	-1,472.02
Profit Margin (%)	-435	-331.31	6.88	16.45	- -	46.29	-7.41	43.91	-274.85	-1,448.81
Net Income to Common Margin (%)	-435	-331.31	6.88	16.45	- -	46.29	-7.41	43.91	-274.85	-1,448.81
Effective Tax Rate (%)	- -	- -	36.46	37.32	- -	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -	135.68	- -	- -	- -	- -	- -	- -

Credit (USD)

API ChatGPT

	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y
As of date	03/31/2004	03/31/2005	03/31/2006	03/31/2007	06/30/2008	06/30/2009	06/30/2010	06/30/2011	06/30/2012	06/30/2013

Total Debt	- -	- -	- -	15	206	18	18	13	13	16
ST Debt	- -	- -	- -	8	202	18	18	13	13	16
LT Debt	- -	- -	- -	6	3	- -	- -	- -	- -	- -
Total Debt/EBITDA	- -	- -	- -	4.04	- -	4.42	6.86	19.41	-1.5	-1
Net Debt/EBITDA	- -	0.01	-0.66	4.04	- -	4.42	6.85	19.4	-1.48	-1
Total Debt/EBIT	- -	- -	- -	7.71	- -	12.35	16.95	-5.73	-1.03	-0.86
Net Debt/EBIT	- -	0.01	-0.66	7.71	- -	12.33	16.92	-5.73	-1.02	-0.86
EBITDA to Interest Expense	- -	- -	- -	10.21	- -	0.37	1.21	0.78	-3.23	-3.68
EBITDA-CapEx/Interest Expense	- -	- -	- -	-6.12	- -	0.37	1.21	0.77	-5.94	-3.79
EBIT to Interest Expense	- -	- -	- -	5.36	- -	0.13	0.49	-2.66	-4.68	-4.3
Interest Expense	- -	- -	- -	- -	- -	11	2	1	3	4
Common Equity/Total Assets	-596.57	-3.95	1.56	4.91	1.37	-17.39	-72.57	-3.04	-52.01	-227.96
Long-Term Debt/Equity (%)	- -	- -	- -	138.45	48.95	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -	40.53	1.62	- -	- -	- -	- -	- -
Long-Term Debt/Total Assets (%)	- -	- -	- -	32.89	1.59	- -	- -	- -	- -	- -
Total Debt/Equity (%)	- -	- -	- -	320.91	2,980.61	1,038.57	831.7	158.91	134.8	-221.13
Total Debt/Capital (%)	- -	- -	- -	93.94	98.61	136.46	-740.54	107.81	268.73	-115.6
Total Debt/Total Assets (%)	- -	- -	- -	76.24	96.75	65.1	63.94	41.96	44.32	100.16
Net Debt to Equity	0.4	-1.13	-20.84	320.91	2,980.61	1,036.89	830.48	158.8	133.57	-221.06
Net Debt/Capital (%)	0.21	7.46	166.38	93.94	98.61	136.54	-731.52	107.82	272.95	-115.53
EBITDA	-1	-10	2	4	- -	4	3	1	-9	-16
EBITDA-CapEx	-1	-10	2	-2	- -	4	3	1	-16	-16
Operating Income (Loss)	-1	-10	2	2	- -	1	1	-2	-13	-18

Liquidity (USD)

API ChatGPT

	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y
As of date	03/31/2004	03/31/2005	03/31/2006	03/31/2007	06/30/2008	06/30/2009	06/30/2010	06/30/2011	06/30/2012	06/30/2013

Cash Ratio	- -	0.01	0.1	- -	- -	- -	- -	- -	0.01	- -
Current Ratio	0.19	0.46	1.26	0.81	0.96	0.17	0.18	0.31	0.32	0.12
Quick Ratio	0.07	0.46	1.26	0.8	0.68	0.17	0.17	0.31	0.32	0.12
CFO/Avg Current Liab	- -	0.6	0.12	0.22	- -	-0.03	0.05	-0.01	- -	-0.03
Common Equity/Total Assets	-596.57	-3.95	1.56	4.91	1.37	-17.39	-72.57	-3.04	-52.01	-227.96
Long-Term Debt/Equity (%)	- -	- -	- -	138.45	48.95	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -	40.53	1.62	- -	- -	- -	- -	- -
Long-Term Debt/Total Assets (%)	- -	- -	- -	32.89	1.59	- -	- -	- -	- -	- -
Total Debt/Equity (%)	- -	- -	- -	320.91	2,980.61	1,038.57	831.7	158.91	134.8	-221.13
Total Debt/Capital (%)	- -	- -	- -	93.94	98.61	136.46	-740.54	107.81	268.73	-115.6
Total Debt/Total Assets (%)	- -	- -	- -	76.24	96.75	65.1	63.94	41.96	44.32	100.16
CFO/Total Liabilities	-93.66	21.92	5.14	15.89	- -	-13.9	4.97	-1.51	0.28	-2.42
CFO/CapEx	- -	- -	- -	0.4	- -	-96.34	467.58	-27.45	0.01	-1.18
Altman's Z-Score	-52.74	-10.74	0.17	-0.15	-0.09	-1.45	-9.54	-3.57	-6.91	-19.54

Working Capital (USD)

API ChatGPT

	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y
As of date	03/31/2004	03/31/2005	03/31/2006	03/31/2007	06/30/2008	06/30/2009	06/30/2010	06/30/2011	06/30/2012	06/30/2013

Accounts Receivable Turnover	- -	2.2	1.7	0.81	- -	12.96	4.2	3.48	13.01	10.08
Days Sales Outstanding	- -	166.15	214.71	450.73	- -	28.16	86.95	104.74	28.06	36.2
Inventory Turnover	- -	234.11	- -	- -	- -	- -	- -	- -	- -	- -
Days Inventory Outstanding	- -	1.56	- -	- -	- -	- -	- -	- -	- -	- -
Accounts Payable Turnover	- -	- -	- -	- -	- -	2.29	0.75	1.42	7.73	8.34
Accounts Payable Turnover Days	- -	- -	- -	- -	- -	159.59	485.51	257.94	47.21	43.74
Cash Conversion Cycle	- -	167.71	214.71	450.73	- -	-131.43	-398.56	-153.2	-19.15	-7.54
Inventory to Cash Days	- -	164.59	214.71	450.73	- -	28.16	86.95	104.74	28.06	36.2
Inventories	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

API ChatGPT

	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y
As of date	03/31/2004	03/31/2005	03/31/2006	03/31/2007	06/30/2008	06/30/2009	06/30/2010	06/30/2011	06/30/2012	06/30/2013

Market Capitalization	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
- Cash & Cash Equivalents	- -	- -	1	- -	- -	- -	- -	- -	- -	- -
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	7	7
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	- -	- -	- -	15	206	18	18	13	13	16
Enterprise Value	- -	- -	-1	15	206	18	18	13	20	22
Total Capital	-1	-1	- -	16	208	13	-2	12	5	-14
Total Debt/Capital (%)	- -	- -	- -	93.94	98.61	136.46	-740.54	107.81	268.73	-115.6
Total Debt / EV	- -	- -	- -	1	1	1	1	1	0.65	0.7
EV/Sales	- -	- -	- -	2.49	- -	1.74	2.85	3.8	5.03	14.75
EV/EBITDA	- -	- -	- -	4.04	- -	4.42	6.85	19.4	- -	- -
EV/EBIT	- -	- -	- -	7.71	- -	12.33	16.92	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	5.74	- -	2.43	5.2	25.5	7.27	6.1
EV/Free Cash Flow to Firm	- -	- -	- -	1.76	- -	2.41	5.2	24.89	1.99	5.42
Diluted Market Cap	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Diluted Enterprise Value	- -	- -	-1	15	206	18	18	13	20	22
EV per Share	- -	- -	- -	14,620,038	- -	- -	- -	12,637,882.6	1,201,103.02	265.2
TTM Sales	- -	4	16	6	- -	10	6	3	4	2
TTM EBITDA	-1	-10	2	4	- -	4	3	1	-9	-16
TTM Operating Income	-1	-10	2	2	- -	1	1	-2	-13	-18
TTM Cash Flow to Firm	-1	3	1	3	- -	7	4	- -	3	4
TTM Free Cash Flow to Firm	-1	3	1	8	- -	7	4	1	10	4

Multiples (USD)

API ChatGPT

	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y
As of date	03/31/2004	03/31/2005	03/31/2006	03/31/2007	06/30/2008	06/30/2009	06/30/2010	06/30/2011	06/30/2012	06/30/2013

Price/Free Cash Flow	- -	- -	- -	- -	- -	- -	- -	- -	- -	-4.96
EV/EBIT	- -	- -	- -	7.71	- -	12.33	16.92	- -	- -	- -
Enterprise Value	- -	- -	-1	15	206	18	18	13	20	22
Low Price	- -	- -	- -	- -	- -	- -	- -	0.15	0.02	0.01
EV/Sales	- -	- -	- -	2.49	- -	1.74	2.85	3.8	5.03	14.75
EV/EBITDA	- -	- -	- -	4.04	- -	4.42	6.85	19.4	- -	- -
Price/Earnings	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Average	- -	- -	- -	- -	- -	- -	- -	1.53	- -	-12.26
Price/Earnings High	- -	- -	- -	- -	- -	- -	- -	10.77	- -	-510.3
Price/Earnings Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Book Value	- -	- -	- -	- -	- -	- -	- -	- -	- -	-0.01
Price/Book Value Average	- -	- -	- -	- -	- -	- -	- -	-2.44	- -	-7.6
Price/Book Value High	- -	- -	- -	- -	- -	- -	- -	-17.19	- -	-316.46
Price/Book Value Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Tangible Book Value	- -	- -	- -	- -	- -	- -	- -	- -	- -	-0.02
Price/Tangible Book Value Average	- -	- -	- -	- -	- -	- -	- -	-0.15	- -	-12.01
Price/Tangible Book Value High	- -	- -	- -	- -	- -	- -	- -	-1.04	- -	-500.13
Price/Tangible Book Value Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Sales	- -	- -	- -	- -	- -	- -	- -	- -	- -	0.27
Price/Sales Average	- -	- -	- -	- -	- -	- -	- -	0.67	- -	177.59
Price/Sales High	- -	- -	- -	- -	- -	- -	- -	4.73	- -	7,393.26
Price/Sales Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Cash Flow	- -	- -	- -	- -	- -	- -	- -	- -	- -	-0.74
Price/Cash Flow Average	- -	- -	- -	- -	- -	- -	- -	-6.67	- -	-493.55
Price/Cash Flow High	- -	- -	- -	- -	- -	- -	- -	-47.1	- -	-20,547.07
Price/Cash Flow Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Free Cash Flow Average	- -	- -	- -	- -	- -	- -	- -	-6.93	- -	-3,303.19
Price/Free Cash Flow High	- -	- -	- -	- -	- -	- -	- -	-48.88	- -	-137,517.05
Price/Free Cash Flow Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	-0.01
EV/Sales Average	- -	- -	- -	2.49	- -	1.74	2.85	4.47	5.03	192.07
EV/Sales High	- -	- -	- -	2.49	- -	1.74	2.85	8.53	5.03	7,407.74
EV/Sales Low	- -	- -	- -	2.49	- -	1.74	2.85	3.8	5.03	14.48
EV/EBITDA Average	- -	0.01	-0.66	4.04	- -	4.42	6.85	22.83	-2.3	-18.79
EV/EBITDA High	- -	0.01	-0.66	4.04	- -	4.42	6.85	43.57	-2.3	-724.85
EV/EBITDA Low	- -	0.01	-0.66	4.04	- -	4.42	6.85	19.4	-2.3	-1.42
EV/EBIT Average	- -	0.01	-0.66	7.71	- -	12.33	16.92	-6.74	-1.58	-16.08
EV/EBIT High	- -	0.01	-0.66	7.71	- -	12.33	16.92	-12.86	-1.58	-620.2
EV/EBIT Low	- -	0.01	-0.66	7.71	- -	12.33	16.92	-5.73	-1.58	-1.21
Last Price	- -	- -	- -	- -	- -	- -	- -	0.6	0.02	4.8
High Price	- -	- -	- -	- -	- -	- -	- -	15,745,276	2.88	132,960
Enterprise Value Average	- -	- -	-1	15	206	18	18	15	20	292
Enterprise Value High	- -	- -	-1	15	206	18	18	28	20	11,281
Enterprise Value Low	- -	- -	-1	15	206	18	18	13	20	22

Shares Outstanding	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Diluted Weighted Avg Shares	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Basic Weighted Avg Shares	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Revenue per Share	261,204.53	4,300,829.6	15,669,830.01	5,879,289	- -	- -	- -	3,328,388	238,706.24	17.98
EBITDA per Share	-1,135,037.56	-9,530,882.33	1,824,802.73	3,615,035	- -	- -	- -	651,420	-522,677.94	-183.79
Operating Income per Share	-1,135,037.56	-9,530,882.33	1,824,802.73	1,897,038	- -	- -	- -	-2,206,340	-758,264.82	-214.8
Basic EPS, GAAP	-1,136,246.52	-14,248,982.37	1,077,820.07	967,130	- -	- -	- -	1,461,554	-656,086.06	-260.55
Basic EPS from Cont Ops	-1,136,246.52	-14,248,982.37	1,077,820.07	967,130	- -	- -	- -	1,461,554	-656,086.06	-264.73
Diluted EPS, GAAP	-1,136,246.52	-14,248,982.37	1,077,820.07	967,130	- -	- -	- -	1,461,554	-656,086.06	-260.55
Diluted EPS from Cont Ops	-1,136,246.52	-14,248,982.37	1,077,820.07	967,130	- -	- -	- -	1,461,554	-656,086.06	-264.73
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	-713,379.72	2,839,896.44	1,292,303.68	2,322,979	- -	- -	- -	-334,278	3,335.24	-6.47
Free Cash Flow per Basic Share	-713,379.72	2,839,896.44	1,292,303.68	-3,458,227	- -	- -	- -	-346,455	-436,355.59	-11.98
Cash & Equivalents per Share	2,312.7	57,404.99	1,211,294.19	- -	- -	- -	- -	8,785	7,097.53	0.06
Book Value per Share	-1,119,725.35	-712,510.16	483,248.17	942,363	- -	- -	- -	-916,129	-917,334.47	-420.15
Tangible Book Value per Share	-573,964.08	-7,440,588.09	-8,010,329.54	1,900,804	- -	- -	- -	-15,175,307	-958,539.82	-265.85

Seven Arts Entertainment, Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)