The Stephan Co.

SPCO

SPCOThe Stephan Co. US flag

Other OTC

0.19

USD

+0.00

- -

777,010.00Market Cap

Income Statement (USD)

API Chat

	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y
Sales/Revenue/Turnover	28	25	25	24	22	23	21	19	18	20	17	14	10	9	8
+ Sales & Services Revenue	28	25	25	24	22	23	21	19	18	20	17	14	10	9	8
- Cost of Revenue	16	15	14	14	14	13	11	10	10	11	9	15	7	6	6
+ Cost of Goods & Services	16	15	14	14	14	13	11	10	10	11	9	15	7	6	6
Gross Profit	12	10	11	10	8	10	10	9	8	9	8	-1	4	2	2
+ Other Operating Income	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
- Operating Expenses	11	9	10	15	9	16	8	8	7	8	7	7	4	3	2
+ Selling, General & Admin	11	9	10	12	9	14	8	8	7	8	7	7	4	3	2
+ Research & Development	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Operating Expense	- -	- -	- -	2	- -	1	- -	- -	- -	- -	- -	- -	- -	- -	- -
Operating Income (Loss)	1	1	1	-5	- -	-6	1	1	1	1	- -	-9	-1	- -	- -
- Non-Operating (Income) Loss	- -	- -	- -	-3	- -	- -	- -	- -	- -	-1	- -	4	- -	- -	1
+ Interest Expense, Net	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
- Interest Income	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Non-Op (Income) Loss	- -	- -	- -	-3	- -	- -	- -	- -	- -	-1	- -	4	- -	- -	1
Pretax Income	1	1	1	-2	- -	-6	2	1	1	2	1	-12	-1	- -	-1
- Income Tax Expense (Benefit)	- -	1	1	- -	- -	-2	1	- -	- -	- -	- -	- -	- -	- -	- -
- (Income) Loss from Affiliates	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Income (Loss) from Cont Ops	1	1	1	-2	- -	-4	1	1	1	2	- -	-12	-1	- -	-1
- Net Extraordinary Losses (Gains)	- -	7	- -	- -	- -	- -	- -	- -	- -	- -	- -	2	3	2	- -
+ Discontinued Operations	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-2	-3	-2	- -
+ Extraord. & Accounting Changes	- -	7	- -	- -	- -	- -	- -	- -	- -	- -	- -	4	5	5	-1
Income (Loss) Incl. MI	1	-6	1	-2	- -	-4	1	1	1	2	- -	-14	-3	-3	- -
- Minority Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Income, GAAP	1	-6	1	-2	- -	-4	1	1	1	2	- -	-14	-3	-3	- -
- Preferred Dividends	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
- Other Adjustments	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Income Avail to Common, GAAP	1	-6	1	-2	- -	-4	1	1	1	2	- -	-14	-3	-3	- -
EBIT	1	1	1	-5	- -	-6	1	1	1	1	- -	-9	-1	- -	- -
EBITDA	3	2	2	-5	- -	-6	1	1	1	1	1	-9	-1	- -	- -
EBITDA Margin (%)	9.13	7.1	7.13	-19.46	-0.24	-25.18	6.92	5.08	5.69	5.64	3.77	-62.94	-6.42	-4.38	0.11
EBITA	1	1	1	-5	- -	-6	1	1	1	1	- -	-9	-1	- -	- -
Gross Margin (%)	42.6	39.34	44.12	40.35	38.16	43.64	47.08	48.31	44.82	44.84	45.98	-9.83	35.37	28.09	29.7
Operating Margin (%)	2.44	5.39	5.63	-20.37	-1.22	-26.1	6.03	4.3	4.9	4.89	2.87	-63.62	-6.57	-4.56	-0.34
Profit Margin (%)	2.15	-24.97	3	-9.09	-0.77	-15.87	4.71	3.77	4.74	8.78	2.28	-105.91	-33.46	-30.76	-5.67
Sales per Employee	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Dividend per Share	0.08	0.08	0.08	2.09	0.08	0.08	0.08	0.08	0.08	0.08	0.08	0.04	- -	- -	0.07
Depreciation Expense	2	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Basic Weighted Avg Shares	4	4	4	4	4	4	4	4	4	4	4	4	4	4	4
Basic EPS, GAAP	0.14	-1.46	0.18	-0.5	-0.04	-0.82	0.22	0.16	0.2	0.42	0.1	-3.56	-0.85	-0.67	-0.11
Basic EPS from Cont Ops	0.14	0.12	0.18	-0.5	-0.04	-0.82	0.22	0.16	0.2	0.42	0.1	-3.04	-0.19	-0.11	-0.18
Diluted Weighted Avg Shares	4	4	4	4	4	4	4	4	4	4	4	4	4	4	4
Diluted EPS, GAAP	0.14	-1.46	0.18	-0.5	-0.04	-0.82	0.22	0.16	0.2	0.42	0.1	-3.56	-0.85	-0.67	-0.11
Diluted EPS from Cont Ops	0.14	0.12	0.18	-0.5	-0.04	-0.82	0.22	0.16	0.2	0.42	0.1	-3.04	-0.19	-0.11	-0.18

Balance Sheet (USD)

API Chat

	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y
Total Current Assets	20	20	23	15	17	15	16	14	14	14	14	8	6	5	2
+ Cash, Cash Equivalents & STI	8	11	13	4	6	7	9	8	7	7	7	4	2	2	1
+ Cash & Cash Equivalents	8	11	13	4	6	7	5	8	7	7	7	4	2	2	1
+ ST Investments	- -	- -	- -	- -	- -	- -	4	- -	- -	- -	- -	- -	- -	- -	- -
+ Accounts & Notes Receiv	2	2	1	2	1	2	1	1	1	1	1	1	- -	- -	- -
+ Accounts Receivable, Net	2	1	1	2	1	2	1	1	1	1	1	1	- -	- -	- -
+ Notes Receivable, Net	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Loans Receivable, Net	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Receivable, Net	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Inventories	9	8	7	7	6	5	4	5	6	6	6	4	1	1	1
+ Raw Materials	7	5	5	4	4	4	3	3	1	1	1	1	- -	- -	- -
+ Work In Process	- -	- -	- -	- -	- -	1	- -	1	- -	- -	- -	- -	- -	- -	- -
+ Finished Goods	6	6	5	5	3	3	5	7	4	5	5	3	1	1	1
+ Inventory Adjustments	-3	-4	-3	-2	-2	-2	-5	-5	- -	- -	- -	- -	- -	- -	- -
+ Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other ST Assets	- -	- -	1	1	4	1	1	- -	- -	- -	- -	- -	2	2	- -
+ Misc ST Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Prepaid Expenses	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ ST Derivative & Hedging Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ ST Assets Held-for-Sale	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ ST Deferred Tax Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Noncurrent Assets	37	27	25	20	16	12	10	11	11	13	13	4	3	2	2
+ Property, Plant & Equip, Net	2	2	2	2	2	2	1	1	1	1	1	1	- -	- -	- -
+ Property, Plant & Equip	5	5	5	5	5	5	5	5	5	6	6	6	- -	1	1
- Accumulated Depreciation	3	3	3	3	3	4	4	4	4	4	4	5	- -	- -	- -
+ LT Investments & Receivables	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ LT Investments	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ LT Receivables	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other LT Assets	35	25	23	18	14	10	9	10	10	12	12	3	2	1	1
+ Total Intangible Assets	23	15	15	13	13	6	6	7	7	8	8	3	1	1	1
+ Goodwill	- -	- -	- -	- -	4	3	3	- -	4	4	4	1	1	1	1
+ Other Intangible Assets	23	15	15	13	9	3	3	7	3	5	5	2	- -	- -	- -
+ LT Deferred Tax Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ LT Derivative & Hedging Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Misc LT Assets	11	10	9	5	2	4	3	3	3	3	3	- -	1	- -	- -
Total Assets	57	48	48	35	33	27	26	26	25	27	27	12	8	6	4
+ Payables & Accruals	3	2	3	2	2	2	2	2	2	2	1	2	1	- -	- -
+ Accounts Payable	3	2	3	2	2	1	1	1	- -	- -	- -	- -	- -	- -	- -
+ Accrued Taxes	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Interest & Dividends Payable	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Payables & Accruals	- -	- -	- -	- -	- -	2	1	1	2	2	1	2	- -	- -	- -
+ ST Debt	2	1	2	1	3	1	1	- -	- -	- -	- -	- -	- -	- -	- -
+ ST Borrowings	2	1	2	1	3	1	1	- -	- -	- -	- -	- -	- -	- -	- -
+ ST Finance Leases	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other ST Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	2	- -
+ Deferred Revenue	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Derivatives & Hedging	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Deferred Tax Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Misc ST Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	2	- -
Total Current Liabilities	4	4	5	3	5	3	3	2	2	2	1	2	1	2	- -
+ LT Debt	8	6	4	3	- -	1	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ LT Borrowings	8	6	4	3	- -	1	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ LT Finance Leases	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other LT Liabilities	2	1	1	1	1	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Accrued Liabilities	2	1	1	1	1	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Pension Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Deferred Revenue	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Deferred Tax Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Derivatives & Hedging	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Misc LT Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Noncurrent Liabilities	9	7	5	5	1	1	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Liabilities	13	11	11	8	7	4	3	2	2	2	2	2	1	2	1
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Share Capital & APIC	18	18	18	18	18	18	18	18	18	18	18	18	18	18	18
+ Common Stock	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Additional Paid in Capital	18	18	18	18	18	18	18	18	18	18	18	18	18	18	18
- Treasury Stock	- -	- -	- -	- -	- -	- -	- -	- -	1	1	1	1	1	1	1
+ Retained Earnings	27	20	20	9	9	5	5	6	6	8	8	-7	-10	-13	-14
+ Other Equity	-1	-1	-1	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Equity Before Minority Interest	44	37	37	27	26	22	23	23	23	25	25	10	7	4	3
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Equity	44	37	37	27	26	22	23	23	23	25	25	10	7	4	3
Total Liabilities & Equity	57	48	48	35	33	27	26	26	25	27	27	12	8	6	4
Shares Outstanding	4	4	4	4	4	4	4	4	4	4	4	4	4	4	4
Number of Employees	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Capital Leases - Total	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Debt	1	-3	-7	- -	-2	-5	-4	-8	-7	-6	-6	-4	-2	-2	-1
Net Debt to Equity	1.96	-7.8	-17.37	-0.21	-9.03	-21.69	-16.79	-32.35	-30.66	-25.01	-25.71	-34.1	-27.83	-40.65	-31.34
Tangible Common Equity Ratio	60.27	67.73	68.21	63.83	67.5	78.9	84.11	87.35	88.66	88.63	90.84	78.72	79.29	56.72	76.86
Current Ratio	4.95	5.77	4.53	4.58	3.22	4.52	4.9	6.97	7.56	7.72	9.46	4.17	4.28	2.31	4.86
Cash Conversion Cycle	185.13	164.99	155.51	149.15	142.93	141.17	158.48	181.74	209.07	220.44	263.08	138.53	139.81	62.35	54.14

Cash Flow Statement (USD)

API Chat

	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y
+ Net Income	1	-6	1	-2	- -	-4	1	1	1	2	- -	-12	-1	- -	-1
+ Depreciation & Amortization	2	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Non-Cash Items	- -	8	1	3	- -	5	1	- -	- -	-1	- -	4	- -	- -	- -
+ Stock-Based Compensation	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Deferred Income Taxes	- -	-1	- -	- -	- -	-2	1	- -	- -	- -	- -	- -	- -	- -	- -
+ Asset Impairment Charge	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	4	1	- -	- -
+ Other Non-Cash Adj	- -	9	- -	3	- -	7	- -	- -	- -	-1	- -	- -	-1	- -	- -
+ Chg in Non-Cash Work Cap	-6	2	1	- -	2	1	- -	-1	-1	-1	- -	6	2	- -	- -
+ (Inc) Dec in Accts Receiv	2	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ (Inc) Dec in Inventories	1	2	- -	- -	1	1	1	-1	-1	- -	- -	5	1	1	- -
+ (Inc) Dec in Prepaid Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Inc (Dec) in Accts Payable	- -	-1	1	- -	- -	- -	- -	-1	- -	- -	- -	1	- -	- -	- -
+ Inc (Dec) in Other	-8	1	1	1	- -	-1	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Net Cash From Disc Ops	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-2	-2	-2
Cash from Operating Activities	-3	4	3	1	2	2	2	- -	1	- -	1	-3	-1	-2	-2
+ Change in Fixed & Intang	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Disp in Fixed & Intang	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Disp of Fixed Prod Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Disp of Intangible Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Acq of Fixed & Intang	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Acq of Fixed Prod Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Acq of Intangible Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Cash (Repurchase) of Equity	- -	- -	- -	- -	- -	- -	- -	- -	-1	- -	- -	- -	- -	- -	- -
+ Increase in Capital Stock	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Decrease in Capital Stock	- -	- -	- -	- -	- -	- -	- -	- -	-1	- -	- -	- -	- -	- -	- -
+ Net Change in LT Investment	- -	- -	- -	- -	- -	- -	-4	4	- -	- -	- -	- -	- -	- -	- -
+ Dec in LT Investment	- -	- -	- -	- -	- -	- -	- -	4	- -	- -	- -	- -	- -	- -	- -
+ Inc in LT Investment	- -	- -	- -	- -	- -	- -	-4	- -	- -	- -	- -	- -	- -	- -	- -
+ Net Cash From Acq & Div	- -	- -	- -	- -	- -	- -	- -	- -	- -	-1	- -	- -	- -	- -	- -
+ Cash from Divestitures	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Cash for Acq of Subs	- -	- -	- -	- -	- -	- -	- -	- -	- -	-1	- -	- -	- -	- -	- -
+ Cash for JVs	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Investing Activities	- -	- -	- -	1	1	1	1	- -	- -	- -	- -	- -	- -	2	2
+ Net Cash From Disc Ops	- -	- -	- -	- -	- -	1	- -	- -	- -	- -	- -	- -	- -	2	2
Cash from Investing Activities	- -	- -	- -	1	1	1	-3	3	- -	-1	- -	- -	- -	2	2
+ Dividends Paid	- -	- -	- -	-9	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Net Cash From Debt	- -	- -	- -	- -	- -	- -	- -	-1	- -	- -	- -	- -	- -	- -	- -
+ Cash From Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Repayments of Debt	- -	- -	- -	- -	- -	- -	- -	-1	- -	- -	- -	- -	- -	- -	- -
+ Other Financing Activities	-1	-1	- -	-2	-1	-1	-1	1	- -	- -	- -	- -	- -	- -	- -
+ Net Cash From Disc Ops	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash from Financing Activities	-2	-2	- -	-11	-1	-1	-1	-1	-1	-1	-1	- -	- -	- -	- -
Effect of Foreign Exchange Rates	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Changes in Cash	-5	2	3	-9	1	1	-2	3	- -	-1	- -	-3	-2	- -	-1
EBITDA	3	2	2	-5	- -	-6	1	1	1	1	1	-9	-1	- -	- -
EBITDA Margin (%)	9.13	7.1	7.13	-19.46	-0.24	-25.18	6.92	5.08	5.69	5.64	3.77	-62.94	-6.42	-4.38	0.11
Free Cash Flow	-3	4	3	1	1	2	2	- -	1	- -	1	-3	-2	-2	-2
Net Cash Paid for Acquisitions	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	- -	- -	- -	- -	- -
Free Cash Flow to Firm	-3	4	3	- -	- -	- -	2	- -	1	- -	1	- -	- -	- -	- -
Free Cash Flow to Equity	-3	4	3	1	1	2	2	-1	- -	- -	- -	-3	-2	-2	-2
Free Cash Flow per Basic Share	-0.79	0.96	0.66	0.24	0.33	0.41	0.48	0.05	0.13	0.1	0.13	-0.67	-0.4	-0.46	-0.55
Price/Free Cash Flow	-1.35	1.22	2.27	8.51	4.43	4.75	3.83	18.29	11.36	14.44	11.4	-1.81	-2.59	-2.72	-1.82
Cash Flow to Net Income	-5.4	-0.66	3.79	-0.51	-9.62	-0.51	2.22	0.37	0.66	0.24	1.41	0.18	0.41	0.65	4.65
Capital Expenditures	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -