Summit Environmental Corporation, Inc. Financial Ratios — SEVT

Profitability (USD)

	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y
As of date	12/31/1998	12/31/1999	12/31/2000	12/31/2001	12/31/2002	12/31/2003	12/31/2004	12/31/2005	12/31/2006

Return on Common Equity (%)	- -	-25.79	-29.11	-21.29	-39.52	-41.64	-41.58	-35.64	-231.88
Return on Assets (%)	- -	-24.41	-29	-20.77	-38.71	-40.02	-39.26	-29.93	-147.34
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	73.47	100	-77.92	49.42	49.87	-148.42	9.01	40.64	-228.99
EBITDA Margin (%)	-345	-720.41	-1,259.63	-532.41	-908.42	-560.2	-502.79	-47.91	-1,089.34
Operating Margin (%)	-364.31	-720.41	-1,486.63	-679.14	-1,044.43	-658.69	-598.51	-58.75	-1,146.76
Incremental Operating Margin (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Pretax Margin (%)	-361.52	- -	- -	- -	-1,041.1	-656.38	-596.1	- -	- -
Profit Margin (%)	-357.51	-820.41	-1,466.19	-651.46	-1,041.1	-656.38	-596.1	-60.72	-1,193.78
Net Income to Common Margin (%)	-357.51	-820.41	-1,466.19	-651.46	-1,041.1	-656.38	-596.1	-60.72	-1,193.78
Effective Tax Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	-25.79	-29.11	-21.29	-39.52	-41.64	-41.58	-35.64	-231.88

Credit (USD)

Credit Ratios API ChatGPT

	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y
As of date	12/31/1998	12/31/1999	12/31/2000	12/31/2001	12/31/2002	12/31/2003	12/31/2004	12/31/2005	12/31/2006

Total Debt	1	- -	- -	- -	- -	- -	- -	1	1
ST Debt	1	- -	- -	- -	- -	- -	- -	1	- -
LT Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Debt/EBITDA	-0.8	- -	-0.05	- -	- -	-0.04	- -	-0.73	-0.17
Net Debt/EBITDA	0.39	0.68	0.38	0.3	0.17	0.07	0.48	-0.36	-0.17
Total Debt/EBIT	-0.76	- -	-0.04	- -	- -	-0.03	- -	-0.6	-0.16
Net Debt/EBIT	0.37	0.68	0.32	0.23	0.15	0.06	0.4	-0.3	-0.16
EBITDA to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBIT to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	86.86	102.44	96.72	98.49	97.35	94.65	94.23	76.37	38.51
Long-Term Debt/Equity (%)	- -	- -	1.18	- -	- -	- -	- -	- -	58.53
Long-Term Debt/Capital (%)	- -	- -	1.16	- -	- -	- -	- -	- -	30.95
Long-Term Debt/Total Assets (%)	- -	- -	1.14	- -	- -	- -	- -	- -	22.54
Total Debt/Equity (%)	14.11	- -	1.26	- -	- -	1.55	- -	19.78	89.1
Total Debt/Capital (%)	12.36	- -	1.24	- -	- -	1.53	- -	16.51	47.12
Total Debt/Total Assets (%)	12.25	- -	1.22	- -	- -	1.47	- -	15.11	34.32
Net Debt to Equity	-6.83	-14.29	-9.8	-5.43	-6.21	-2.93	-15.73	9.83	88.45
Net Debt/Capital (%)	-7.33	-16.67	-10.86	-5.74	-6.62	-3.02	-18.67	8.95	46.94
EBITDA	-1	-1	-1	-1	-1	-1	-1	-1	-4
EBITDA-CapEx	-1	-1	-1	-1	-1	-1	-1	-1	-4
Operating Income (Loss)	-1	-1	-1	-1	-1	-1	-1	-1	-4

Liquidity (USD)

Liquidity Ratios API ChatGPT

	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y
As of date	12/31/1998	12/31/1999	12/31/2000	12/31/2001	12/31/2002	12/31/2003	12/31/2004	12/31/2005	12/31/2006

Cash Ratio	1.38	- -	5	3.53	2.28	0.79	2.57	0.32	0.01
Current Ratio	2.41	- -	15.36	20.5	10.84	3.01	5.77	1.93	0.15
Quick Ratio	1.66	- -	6.04	6.41	2.62	1	2.92	0.68	0.05
CFO/Avg Current Liab	- -	-4.83	-21.69	-10.03	-7.62	-4.49	-5.84	-2.2	-3.15
Common Equity/Total Assets	86.86	102.44	96.72	98.49	97.35	94.65	94.23	76.37	38.51
Long-Term Debt/Equity (%)	- -	- -	1.18	- -	- -	- -	- -	- -	58.53
Long-Term Debt/Capital (%)	- -	- -	1.16	- -	- -	- -	- -	- -	30.95
Long-Term Debt/Total Assets (%)	- -	- -	1.14	- -	- -	- -	- -	- -	22.54
Total Debt/Equity (%)	14.11	- -	1.26	- -	- -	1.55	- -	19.78	89.1
Total Debt/Capital (%)	12.36	- -	1.24	- -	- -	1.53	- -	16.51	47.12
Total Debt/Total Assets (%)	12.25	- -	1.22	- -	- -	1.47	- -	15.11	34.32
CFO/Total Liabilities	-238.8	1,300	-707.86	-1,284.53	-624.71	-357.94	-526.23	-130.21	-217.56
CFO/CapEx	-18.05	- -	-22.29	-157.93	-44.3	-189.12	-41.87	-43.76	-454.88
Altman's Z-Score	-1.15	-52.22	11.88	29.61	20.94	-1.75	16.58	10.53	-37.73

Working Capital (USD)

Working Capital Ratios API ChatGPT

	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y
As of date	12/31/1998	12/31/1999	12/31/2000	12/31/2001	12/31/2002	12/31/2003	12/31/2004	12/31/2005	12/31/2006

Accounts Receivable Turnover	- -	1.7	- -	1.77	1.53	6.17	4.1	8.54	1.99
Days Sales Outstanding	- -	214.79	- -	206.21	238.23	59.14	88.93	42.73	183.64
Inventory Turnover	- -	- -	0.19	0.08	0.09	1.09	0.62	1.51	2.31
Days Inventory Outstanding	- -	- -	1,913.57	4,642.87	3,952.25	335.62	590.87	241.52	158.31
Accounts Payable Turnover	- -	31.35	8.06	0.76	-2.04	0.68	2.97	8.6	0.89
Accounts Payable Turnover Days	- -	11.64	45.29	481.4	-178.97	537.11	122.96	42.45	412.17
Cash Conversion Cycle	- -	- -	1,868.29	4,367.68	4,369.45	-142.34	556.84	241.8	-70.22
Inventory to Cash Days	- -	- -	-1,913.57	-4,436.67	-3,714.02	-276.48	-501.94	-198.79	25.32
Inventories	- -	1	1	1	1	- -	- -	1	- -
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -	1	- -
Other Inventory	- -	1	1	1	1	- -	- -	- -	- -

Enterprise Value (USD)

Enterprise Value API ChatGPT

	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y
As of date	12/31/1998	12/31/1999	12/31/2000	12/31/2001	12/31/2002	12/31/2003	12/31/2004	12/31/2005	12/31/2006

Market Capitalization	- -	8	3	3	4	3	7	25	5
- Cash & Cash Equivalents	1	1	- -	- -	- -	- -	- -	- -	- -
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	1	- -	- -	- -	- -	- -	- -	1	1
Enterprise Value	- -	8	3	3	4	2	7	25	6
Total Capital	4	4	4	4	3	3	3	4	2
Total Debt/Capital (%)	12.36	- -	1.24	- -	- -	1.53	- -	16.51	47.12
Total Debt / EV	-2.07	- -	0.02	- -	- -	0.02	- -	0.03	0.13
EV/Sales	- -	64.08	38.55	23.51	29.56	13.43	36.21	14.02	14.82
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -
Diluted Market Cap	- -	6	3	3	3	2	6	23	- -
Diluted Enterprise Value	- -	6	3	3	3	2	6	23	1
EV per Share	- -	0.75	0.25	0.21	0.23	0.14	0.29	0.96	0.22
TTM Sales	- -	- -	- -	- -	- -	- -	- -	2	- -
TTM EBITDA	-1	-1	-1	-1	-1	-1	-1	-1	-4
TTM Operating Income	-1	-1	-1	-1	-1	-1	-1	-1	-4
TTM Cash Flow to Firm	-1	- -	- -	- -	-1	-1	-1	- -	- -
TTM Free Cash Flow to Firm	-1	- -	- -	- -	-1	-1	-1	- -	- -

Multiples (USD)

Valuation Multiples API ChatGPT

	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y
As of date	12/31/1998	12/31/1999	12/31/2000	12/31/2001	12/31/2002	12/31/2003	12/31/2004	12/31/2005	12/31/2006

Price/Free Cash Flow	- -	-4.8	-3.71	-4.01	-6.44	-4.64	-7	-18.14	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	- -	8	3	3	4	2	7	25	6
Low Price	- -	0.38	0.12	0.2	0.2	0.14	0.14	0.18	0.1
EV/Sales	- -	64.08	38.55	23.51	29.56	13.43	36.21	14.02	14.82
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Average	- -	-6.62	-10.49	-8.04	-3.73	-3.41	-7.06	-13.83	- -
Price/Earnings High	- -	-20.19	-29.93	-20.12	-10.46	-5.52	-14.25	-36.06	- -
Price/Earnings Low	- -	-2.88	-1.25	-3.22	-2.11	-1.93	-2.65	-3.96	- -
Price/Book Value	- -	2	0.9	0.86	1.26	0.98	2.52	7.8	6.12
Price/Book Value Average	- -	2.12	3.35	1.94	1.85	1.68	3.14	5.16	19.23
Price/Book Value High	- -	6.47	9.56	4.86	5.19	2.71	6.33	13.46	40.28
Price/Book Value Low	- -	0.92	0.4	0.78	1.05	0.95	1.18	1.48	3.22
Price/Tangible Book Value	- -	4.21	2.41	1.89	2.85	3	5.31	14.82	-10.46
Price/Tangible Book Value Average	- -	4.46	9.01	4.28	4.19	5.11	6.62	9.82	-32.85
Price/Tangible Book Value High	- -	13.6	25.71	10.71	11.75	8.28	13.37	25.59	-68.81
Price/Tangible Book Value Low	- -	1.94	1.07	1.71	2.37	2.9	2.48	2.81	-5.51
Price/Sales	- -	51.24	41.1	23.07	26.4	13.14	33.77	12.68	- -
Price/Sales Average	- -	54.34	153.83	52.36	38.84	22.39	42.06	8.4	- -
Price/Sales High	- -	165.66	438.8	131.08	108.9	36.25	84.96	21.9	- -
Price/Sales Low	- -	23.67	18.28	20.97	22	12.69	15.79	2.4	- -
Price/Cash Flow	- -	-4.8	-3.54	-3.98	-6.29	-4.61	-6.83	-17.73	- -
Price/Cash Flow Average	- -	-5.09	-13.27	-9.03	-9.26	-7.86	-8.51	-11.74	- -
Price/Cash Flow High	- -	-15.53	-37.84	-22.61	-25.95	-12.72	-17.18	-30.6	- -
Price/Cash Flow Low	- -	-2.22	-1.58	-3.62	-5.24	-4.45	-3.19	-3.36	- -
Price/Free Cash Flow Average	- -	-5.09	-13.89	-9.09	-9.47	-7.9	-8.71	-12.01	- -
Price/Free Cash Flow High	- -	-15.53	-39.62	-22.76	-26.55	-12.79	-17.6	-31.32	- -
Price/Free Cash Flow Low	- -	-2.22	-1.65	-3.64	-5.36	-4.48	-3.27	-3.44	- -
EV/Sales Average	- -	68.25	157.29	55.39	44.21	23.17	45.69	9.35	42.55
EV/Sales High	- -	218.16	457.44	141.05	126.73	37.77	94.77	24.08	87.07
EV/Sales Low	- -	26.95	14.52	21.23	24.38	12.95	15.65	2.8	8.69
EV/EBITDA Average	0.39	-9.47	-12.49	-10.4	-4.87	-4.14	-9.09	-19.51	-3.91
EV/EBITDA High	0.39	-30.28	-36.32	-26.49	-13.95	-6.74	-18.85	-50.27	-7.99
EV/EBITDA Low	0.39	-3.74	-1.15	-3.99	-2.68	-2.31	-3.11	-5.84	-0.8
EV/EBIT Average	0.37	-9.47	-10.58	-8.16	-4.23	-3.52	-7.63	-15.91	-3.71
EV/EBIT High	0.37	-30.28	-30.77	-20.77	-12.13	-5.73	-15.83	-40.99	-7.59
EV/EBIT Low	0.37	-3.74	-0.98	-3.13	-2.33	-1.97	-2.62	-4.76	-0.76
Last Price	- -	0.81	0.28	0.22	0.24	0.14	0.31	0.95	0.19
High Price	- -	2.62	3	1.25	0.99	0.4	0.78	1.64	1.25
Enterprise Value Average	- -	8	13	7	6	4	9	17	17
Enterprise Value High	- -	27	37	17	16	7	18	43	34
Enterprise Value Low	- -	3	1	3	3	2	3	5	3

Shares Outstanding	- -	10	12	14	17	17	24	26	27
Diluted Weighted Avg Shares	5	8	12	13	14	16	21	24	- -
Basic Weighted Avg Shares	5	8	12	13	14	16	21	24	- -
Revenue per Share	0.04	0.02	0.01	0.01	0.01	0.01	0.01	0.07	- -
EBITDA per Share	-0.12	-0.11	-0.09	-0.05	-0.08	-0.06	-0.05	-0.04	- -
Operating Income per Share	-0.13	-0.11	-0.1	-0.06	-0.09	-0.07	-0.05	-0.04	- -
Basic EPS, GAAP	-0.13	-0.13	-0.1	-0.06	-0.09	-0.07	-0.05	-0.05	- -
Basic EPS from Cont Ops	-0.13	-0.12	-0.1	-0.06	-0.09	-0.07	-0.05	-0.05	- -
Diluted EPS, GAAP	-0.13	-0.13	-0.1	-0.06	-0.09	-0.07	-0.05	-0.05	- -
Diluted EPS from Cont Ops	-0.13	-0.12	-0.1	-0.06	-0.09	-0.07	-0.05	-0.05	- -
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	-0.25	-0.17	-0.08	-0.06	-0.04	-0.03	-0.05	-0.05	- -
Free Cash Flow per Basic Share	-0.26	-0.17	-0.08	-0.06	-0.04	-0.03	-0.05	-0.05	- -
Cash & Equivalents per Share	- -	0.06	0.03	0.01	0.01	0.01	0.02	0.01	- -
Book Value per Share	- -	0.41	0.31	0.26	0.19	0.15	0.12	0.12	0.03
Tangible Book Value per Share	- -	0.19	0.12	0.12	0.08	0.05	0.06	0.06	-0.02

Summit Environmental Corporation, Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)