Spectrum Group International, Inc. Financial Ratios — SPGZ

Profitability (USD)

	1997 Y	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y
As of date	06/30/1997	06/30/1998	06/30/1999	06/30/2000	06/30/2001	06/30/2002	06/30/2003	06/30/2004	06/30/2005	06/30/2008	06/30/2009	06/30/2010	06/30/2011	06/30/2012	06/30/2013

Return on Common Equity (%)	127.27	-25	80	- -	- -	- -	- -	- -	190.01	- -	- -	- -	- -	- -	- -
Return on Assets (%)	2.95	-0.91	3.12	-8.33	-34.04	-38.87	8.65	34.84	26.48	-7.49	3.17	-0.46	1.24	1.06	0.88
Return on Capital (%)	5.96	- -	7.34	- -	- -	- -	-12.38	-749.13	122.04	- -	-5.58	- -	-8.13	-33.05	-90.9
Return on Invested Capital (%)	4.18	- -	- -	- -	- -	- -	8.06	57.12	37.64	- -	4.51	- -	2.85	-0.82	0.95
Gross Margin (%)	47.68	50.56	15.35	19.51	7.48	10.91	14.35	28.88	37.44	1.99	1.65	0.79	0.84	0.61	0.69
EBITDA Margin (%)	11.92	-4.49	1.03	-3.27	-14.65	-9.35	2.3	16.31	23.32	-0.26	0.26	-0.01	0.16	-0.02	0.08
Operating Margin (%)	9.93	-8.99	- -	-5.46	-16.97	-11.11	1.75	15.88	22.83	-0.33	0.22	-0.03	0.14	-0.05	0.05
Incremental Operating Margin (%)	-433.33	- -	1.17	- -	- -	- -	52.61	28.68	76.76	- -	1.3	- -	0.99	- -	-1.29
Pretax Margin (%)	8.61	-3.37	1.68	-8.54	-26.3	-12.3	2.98	15.32	22.59	-0.45	0.33	0.03	0.12	0.11	0.07
Profit Margin (%)	4.64	-2.25	1.03	-5.88	-24.22	-16.31	2.79	13.79	15.93	-0.51	0.17	-0.02	0.05	0.05	0.05
Net Income to Common Margin (%)	4.64	-2.25	1.03	-5.88	-24.22	-16.31	2.79	13.79	15.93	-0.51	0.17	-0.02	0.05	0.05	0.05
Effective Tax Rate (%)	46.15	- -	38.46	- -	- -	- -	6.37	9.98	29.5	- -	21.98	- -	43.76	47.35	34.13
Dvd Payout Ratio (%)	- -	- -	25	-4.35	- -	- -	- -	- -	- -	- -	- -	25.01	- -	- -	- -
Sustainable Growth Rate (%)	127.27	-25	60	- -	- -	- -	- -	- -	190.01	- -	- -	- -	- -	- -	- -

Credit (USD)

API ChatGPT

	1997 Y	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y
As of date	06/30/1997	06/30/1998	06/30/1999	06/30/2000	06/30/2001	06/30/2002	06/30/2003	06/30/2004	06/30/2005	06/30/2008	06/30/2009	06/30/2010	06/30/2011	06/30/2012	06/30/2013

Total Debt	16	10	10	10	8	7	7	13	10	66	68	47	142	115	148
ST Debt	15	10	8	10	8	7	7	13	1	66	68	47	135	108	140
LT Debt	- -	- -	2	- -	- -	- -	- -	- -	9	- -	- -	- -	7	7	9
Total Debt/EBITDA	8.67	-25	12.25	-4.76	-0.84	-0.95	3.04	0.36	0.18	-8.79	6.16	-126.2	12.41	-58.3	26.3
Net Debt/EBITDA	8.33	-23.5	11.75	-4.22	-0.62	-0.66	2.07	-0.11	-0.79	-4	4.56	-66.52	10.29	-37.57	15.27
Total Debt/EBIT	10.4	-12.5	- -	-2.85	-0.72	-0.8	3.99	0.37	0.18	-7	7.36	-24.28	14.55	-30.38	43.43
Net Debt/EBIT	10	-11.75	- -	-2.53	-0.54	-0.56	2.72	-0.11	-0.81	-3.18	5.46	-12.8	12.07	-19.58	25.22
EBITDA to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	-2.03	4.65	-0.16	3.13	-0.4	1.28
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	-2.26	3.97	-0.47	2.71	-1	1.28
EBIT to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	-2.55	3.88	-0.86	2.67	-0.77	0.78
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	4	2	2	4	5	4
Common Equity/Total Assets	3.53	3.76	3.99	-3.35	-44.9	-114.56	-75.19	0.77	24.79	-72.28	-73.81	-70.07	-43.17	-39.69	-36.25
Long-Term Debt/Equity (%)	5.19	1.33	8.65	0.29	0.72	1	0.28	- -	8.25	- -	- -	- -	6.46	6.21	11.15
Long-Term Debt/Capital (%)	2.42	0.93	14.41	1.41	-1.7	-0.48	-0.2	- -	18.69	- -	- -	- -	-103.95	-23.51	63.26
Long-Term Debt/Total Assets (%)	1.57	0.54	4.91	0.2	0.42	0.42	0.11	- -	5.79	- -	- -	- -	1.8	1.67	2.37
Total Debt/Equity (%)	202.6	133.33	52.97	25.58	35.4	61.54	46.5	17.55	8.85	78.81	74.48	53.71	136.77	108.59	188.29
Total Debt/Capital (%)	94.55	93.46	88.29	123.67	-83.84	-29.69	-32.96	92.59	20.05	-68.42	-81.89	-42.88	-2,202.42	-411.25	1,067.95
Total Debt/Total Assets (%)	61.18	53.76	30.06	17.52	20.48	26.23	18.64	9.63	6.22	28.26	31.1	20.13	38.12	29.17	39.95
Net Debt to Equity	194.81	125.33	50.81	22.7	26.18	42.93	31.69	-5.12	-39.88	35.82	55.22	28.31	113.44	69.98	109.36
Net Debt/Capital (%)	94.34	93.07	87.85	127.5	-50.88	-19.01	-20.33	137.77	867.06	-22.65	-50.11	-18.79	-383.93	-139.11	-883.63
EBITDA	2	- -	1	-2	-10	-8	2	35	56	-7	11	- -	11	-2	6
EBITDA-CapEx	2	- -	- -	-3	-11	-8	2	34	54	-8	9	-1	10	-5	6
Operating Income (Loss)	2	-1	- -	-3	-11	-9	2	34	55	-9	9	-2	10	-4	3

Liquidity (USD)

API ChatGPT

	1997 Y	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y
As of date	06/30/1997	06/30/1998	06/30/1999	06/30/2000	06/30/2001	06/30/2002	06/30/2003	06/30/2004	06/30/2005	06/30/2008	06/30/2009	06/30/2010	06/30/2011	06/30/2012	06/30/2013

Cash Ratio	0.03	0.05	0.03	0.06	0.13	0.14	0.1	0.28	1.43	0.24	0.2	0.21	0.1	0.09	0.09
Current Ratio	1.26	1.14	1.66	1.92	1.54	1.42	1.44	1.82	3.49	1.42	1.56	1.56	1.37	1.32	1.25
Quick Ratio	1.02	0.91	1.1	0.65	0.66	0.66	0.69	1.05	2.24	0.51	0.62	0.56	0.58	0.62	0.48
CFO/Avg Current Liab	0.01	0.15	-0.47	-0.51	0.04	-0.03	-0.06	0.07	0.87	-0.16	0.05	0.1	-0.43	0.11	-0.02
Common Equity/Total Assets	3.53	3.76	3.99	-3.35	-44.9	-114.56	-75.19	0.77	24.79	-72.28	-73.81	-70.07	-43.17	-39.69	-36.25
Long-Term Debt/Equity (%)	5.19	1.33	8.65	0.29	0.72	1	0.28	- -	8.25	- -	- -	- -	6.46	6.21	11.15
Long-Term Debt/Capital (%)	2.42	0.93	14.41	1.41	-1.7	-0.48	-0.2	- -	18.69	- -	- -	- -	-103.95	-23.51	63.26
Long-Term Debt/Total Assets (%)	1.57	0.54	4.91	0.2	0.42	0.42	0.11	- -	5.79	- -	- -	- -	1.8	1.67	2.37
Total Debt/Equity (%)	202.6	133.33	52.97	25.58	35.4	61.54	46.5	17.55	8.85	78.81	74.48	53.71	136.77	108.59	188.29
Total Debt/Capital (%)	94.55	93.46	88.29	123.67	-83.84	-29.69	-32.96	92.59	20.05	-68.42	-81.89	-42.88	-2,202.42	-411.25	1,067.95
Total Debt/Total Assets (%)	61.18	53.76	30.06	17.52	20.48	26.23	18.64	9.63	6.22	28.26	31.1	20.13	38.12	29.17	39.95
CFO/Total Liabilities	1.12	19.82	-39.01	-43.71	3.64	-2.78	-5.15	4.94	89.65	-9.85	4.99	8.85	-31.12	10.42	-1.62
CFO/CapEx	2	22	-18.33	-11.76	0.67	-3.34	-5.06	3.95	19.16	-17.71	3.97	18.9	-54.84	10.07	- -
Altman's Z-Score	1.16	0.54	3.6	1.51	0.47	0.61	2.23	3.24	4.05	12.26	20.48	26.35	19.97	20.57	20.29

Working Capital (USD)

API ChatGPT

	1997 Y	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y
As of date	06/30/1997	06/30/1998	06/30/1999	06/30/2000	06/30/2001	06/30/2002	06/30/2003	06/30/2004	06/30/2005	06/30/2008	06/30/2009	06/30/2010	06/30/2011	06/30/2012	06/30/2013

Accounts Receivable Turnover	- -	- -	- -	- -	18.02	11.17	13.56	7.92	6.29	151.72	611.42	946.5	207.52	101.13	89.82
Days Sales Outstanding	- -	- -	- -	- -	20.25	32.67	26.92	46.07	58.05	2.41	0.6	0.39	1.76	3.61	4.06
Inventory Turnover	2.36	1.49	16	3.75	3.73	5.93	6.35	5.34	3.64	32.47	34.23	47.1	44.07	45.11	41.67
Days Inventory Outstanding	154.78	244.72	22.81	97.42	97.95	61.6	57.48	68.33	100.32	11.24	10.66	7.75	8.28	8.09	8.76
Accounts Payable Turnover	7.5	2.5	63.45	24.41	14.32	17.21	13.2	11.62	8.75	132.58	166.81	238.67	293.53	403.08	532.2
Accounts Payable Turnover Days	48.67	146	5.75	14.95	25.49	21.21	27.65	31.41	41.74	2.75	2.19	1.53	1.24	0.91	0.69
Cash Conversion Cycle	106.11	98.72	17.06	82.47	92.72	73.06	56.75	83	116.63	10.89	9.07	6.61	8.8	10.8	12.14
Inventory to Cash Days	-154.78	-244.72	-22.81	-97.42	-77.7	-28.93	-30.55	-22.26	-42.27	-8.84	-10.07	-7.36	-6.52	-4.48	-4.7
Inventories	4	2	6	21	13	11	16	41	42	131	116	138	186	165	188
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Other Inventory	4	2	6	21	13	11	16	41	42	131	119	138	187	166	188

Enterprise Value (USD)

API ChatGPT

	1997 Y	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y
As of date	06/30/1997	06/30/1998	06/30/1999	06/30/2000	06/30/2001	06/30/2002	06/30/2003	06/30/2004	06/30/2005	06/30/2008	06/30/2009	06/30/2010	06/30/2011	06/30/2012	06/30/2013

Market Capitalization	1	- -	1	1	- -	- -	- -	4	3	1	1	1	1	1	1
- Cash & Cash Equivalents	1	1	- -	1	2	2	2	16	54	36	18	22	24	25	24
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	6	10	7	12	14	- -
+ Total Debt	16	10	10	10	8	7	7	13	10	66	68	47	142	115	148
Enterprise Value	16	9	11	10	6	5	5	- -	-41	37	53	26	130	104	126
Total Capital	16	11	11	8	-10	-24	-21	14	49	-96	-83	-110	-6	-28	14
Total Debt/Capital (%)	94.55	93.46	88.29	123.67	-83.84	-29.69	-32.96	92.59	20.05	-68.42	-81.89	-42.88	-2,202.42	-411.25	1,067.95
Total Debt / EV	0.98	1.05	0.91	1	1.31	1.38	1.38	-3,100.99	-0.24	1.78	1.27	1.81	1.09	1.11	1.18
EV/Sales	1.05	1.07	0.14	0.16	0.09	0.06	0.05	1.71	1.18	0.01	0.01	- -	0.02	0.01	0.02
EV/EBITDA	8.82	- -	13.45	- -	- -	- -	2.19	10.46	5.05	- -	4.84	- -	11.36	- -	22.26
EV/EBIT	10.58	- -	- -	- -	- -	- -	2.88	10.74	5.16	- -	5.79	- -	13.31	- -	36.76
EV/Cash Flow to Firm	79.38	4.31	- -	- -	10.23	- -	- -	124.69	6.71	- -	6.52	1.63	- -	3.18	- -
EV/Free Cash Flow to Firm	52.92	4.12	- -	- -	4.1	- -	- -	99.51	6.37	- -	5.46	1.56	- -	2.91	- -
Diluted Market Cap	1	- -	1	1	- -	- -	- -	4	3	1	1	1	1	1	1
Diluted Enterprise Value	16	9	11	10	6	5	5	- -	-41	37	62	32	131	104	126
EV per Share	3,512.33	21,502.69	15,803.23	9,850.3	6,162.38	4,161.05	4,007.4	151,468.31	103,306.71	13,149.53	17,254.71	8,159.82	39,952.97	31,772.94	40,313.92
TTM Sales	15	9	78	62	67	81	101	213	240	2,857	4,286	6,021	7,202	7,963	7,406
TTM EBITDA	2	- -	1	-2	-10	-8	2	35	56	-7	11	- -	11	-2	6
TTM Operating Income	2	-1	- -	-3	-11	-9	2	34	55	-9	9	-2	10	-4	3
TTM Cash Flow to Firm	- -	2	-6	-8	1	- -	-1	3	42	-11	8	16	-81	33	-2
TTM Free Cash Flow to Firm	- -	2	-5	-7	2	- -	-1	4	44	-10	10	17	-80	36	-2

Multiples (USD)

API ChatGPT

	1997 Y	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2008 Y	2009 Y	2010 Y	2011 Y	2012 Y	2013 Y
As of date	06/30/1997	06/30/1998	06/30/1999	06/30/2000	06/30/2001	06/30/2002	06/30/2003	06/30/2004	06/30/2005	06/30/2008	06/30/2009	06/30/2010	06/30/2011	06/30/2012	06/30/2013

Price/Free Cash Flow	2.98	0.04	-0.26	-0.16	0.14	-0.59	-0.31	1.08	0.08	-0.06	0.12	0.04	-0.01	0.02	-0.15
EV/EBIT	10.58	- -	- -	- -	- -	- -	2.88	10.74	5.16	- -	5.79	- -	13.31	- -	36.76
Enterprise Value	16	9	11	10	6	5	5	- -	-41	37	53	26	130	104	126
Low Price	112.5	112.5	150	931.25	125	125	125	224	885	160	86	161	154	180	175
EV/Sales	1.05	1.07	0.14	0.16	0.09	0.06	0.05	1.71	1.18	0.01	0.01	- -	0.02	0.01	0.02
EV/EBITDA	8.82	- -	13.45	- -	- -	- -	2.19	10.46	5.05	- -	4.84	- -	11.36	- -	22.26
Price/Earnings	1.25	- -	1.7	- -	- -	- -	0.1	0.12	0.09	- -	0.13	- -	0.25	0.15	0.21
Price/Earnings Average	1.37	-0.37	0.75	-0.43	-0.03	-0.02	0.09	0.08	0.08	-0.05	0.09	-0.65	0.19	0.2	0.19
Price/Earnings High	2.66	-0.54	1.87	-0.77	-0.08	-0.02	0.15	0.15	0.12	-0.06	0.13	-1.06	0.28	0.25	0.22
Price/Earnings Low	0.73	-0.25	0.13	-0.25	-0.01	-0.01	0.06	0.02	0.06	-0.03	0.04	-0.49	0.13	0.14	0.16
Price/Book Value	0.97	0.12	1.05	-0.58	-0.01	-0.01	-0.01	3.64	0.08	- -	-0.01	- -	-0.01	- -	-0.01
Price/Book Value Average	1.07	0.11	0.46	-0.85	-0.03	-0.01	-0.01	2.35	0.08	- -	- -	- -	- -	-0.01	- -
Price/Book Value High	2.07	0.15	1.15	-1.51	-0.07	-0.01	-0.01	4.28	0.11	-0.01	-0.01	-0.01	-0.01	-0.01	-0.01
Price/Book Value Low	0.57	0.07	0.08	-0.49	-0.01	- -	-0.01	0.53	0.06	- -	- -	- -	- -	- -	- -
Price/Tangible Book Value	0.15	0.01	0.12	0.04	0.01	0.02	0.02	0.06	0.03	0.01	0.01	0.01	0.01	0.01	0.01
Price/Tangible Book Value Average	0.16	0.01	0.05	0.06	0.03	0.02	0.02	0.04	0.03	0.01	0.01	0.01	0.01	0.01	0.01
Price/Tangible Book Value High	0.32	0.02	0.13	0.1	0.09	0.03	0.03	0.07	0.04	0.01	0.01	0.01	0.01	0.01	0.01
Price/Tangible Book Value Low	0.09	0.01	0.01	0.03	0.01	0.02	0.01	0.01	0.02	0.01	- -	0.01	0.01	0.01	0.01
Price/Sales	0.06	0.01	0.02	0.02	- -	- -	- -	0.02	0.01	- -	- -	- -	- -	- -	- -
Price/Sales Average	0.06	0.01	0.01	0.03	0.01	- -	- -	0.01	0.01	- -	- -	- -	- -	- -	- -
Price/Sales High	0.12	0.01	0.02	0.05	0.02	- -	- -	0.02	0.02	- -	- -	- -	- -	- -	- -
Price/Sales Low	0.03	0.01	- -	0.01	- -	- -	- -	- -	0.01	- -	- -	- -	- -	- -	- -
Price/Cash Flow	4.38	0.04	-0.25	-0.14	0.35	-0.41	-0.24	1.26	0.08	-0.05	0.15	0.05	-0.01	0.02	-0.15
Price/Cash Flow Average	4.81	0.03	-0.11	-0.21	0.77	-0.51	-0.21	0.81	0.07	-0.05	0.1	0.05	-0.01	0.03	-0.13
Price/Cash Flow High	9.32	0.05	-0.27	-0.37	2.16	-0.67	-0.36	1.48	0.11	-0.06	0.15	0.09	-0.01	0.03	-0.16
Price/Cash Flow Low	2.54	0.02	-0.02	-0.12	0.21	-0.36	-0.14	0.18	0.06	-0.03	0.04	0.04	-0.01	0.02	-0.12
Price/Free Cash Flow Average	3.27	0.03	-0.12	-0.23	0.31	-0.73	-0.26	0.7	0.07	-0.05	0.08	0.05	-0.01	0.02	-0.13
Price/Free Cash Flow High	6.35	0.05	-0.29	-0.4	0.86	-0.96	-0.45	1.27	0.11	-0.06	0.12	0.08	-0.01	0.03	-0.16
Price/Free Cash Flow Low	1.73	0.02	-0.02	-0.13	0.08	-0.51	-0.17	0.16	0.06	-0.03	0.03	0.04	-0.01	0.02	-0.12
EV/Sales Average	1.06	1.06	0.13	0.16	0.1	0.06	0.05	1.1	1.1	0.01	0.01	0.01	0.02	0.01	0.02
EV/Sales High	1.12	1.07	0.14	0.18	0.11	0.07	0.05	- -	1.68	0.01	0.01	0.01	0.02	0.01	0.02
EV/Sales Low	1.03	1.06	0.12	0.15	0.09	0.06	0.05	0.24	0.83	0.01	0.01	0.01	0.02	0.01	0.02
EV/EBITDA Average	8.87	-23.69	12.5	-5	-0.67	-0.69	2.17	-0.04	-0.74	-4.93	5.56	-87.12	11.44	-52.74	22.25
EV/EBITDA High	9.37	-23.77	13.62	-5.6	-0.76	-0.7	2.25	0.02	-0.71	-4.96	5.58	-88.29	11.47	-52.84	22.26
EV/EBITDA Low	8.62	-23.62	11.88	-4.67	-0.63	-0.68	2.14	-0.09	-0.75	-4.9	5.52	-86.68	11.42	-52.62	22.23
EV/EBIT Average	10.64	-11.84	- -	-3	-0.58	-0.58	2.86	-0.04	-0.75	-3.93	6.65	-16.76	13.41	-27.48	36.74
EV/EBIT High	11.24	-11.88	- -	-3.36	-0.65	-0.59	2.96	0.02	-0.73	-3.95	6.68	-16.99	13.44	-27.54	36.77
EV/EBIT Low	10.34	-11.81	- -	-2.8	-0.55	-0.58	2.81	-0.09	-0.77	-3.9	6.61	-16.68	13.39	-27.42	36.72
Last Price	193.75	187.5	2,000	1,100	210	145	225	1,530	1,195	280	299	183	290	188	225
High Price	412.5	243.75	2,200	2,850	1,300	235	330	1,799	1,633	315	299	350	323	310	236
Enterprise Value Average	16	9	10	10	7	5	5	-1	-41	37	61	33	131	104	126
Enterprise Value High	17	10	11	11	7	5	5	1	-40	37	62	33	131	104	126
Enterprise Value Low	16	9	10	10	6	5	5	-3	-42	37	61	32	130	104	125

Shares Outstanding	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Diluted Weighted Avg Shares	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Basic Weighted Avg Shares	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Revenue per Share	3,340.71	20,181.41	113,803.23	63,329.12	65,496.6	64,829.05	79,490.18	88,778.15	87,641.87	1,015,634.91	1,385,719.04	1,885,743.5	2,218,783.43	2,437,388.74	2,377,541.89
EBITDA per Share	398.23	-907.03	1,174.74	-2,073.23	-9,592.81	-6,063.4	1,827.18	14,479.57	20,439.1	-2,659.08	3,563.85	-117.13	3,518.18	-603.61	1,811.24
Operating Income per Share	331.86	-1,814.06	- -	-3,454.9	-11,112.73	-7,199.84	1,389.63	14,098	20,006.2	-3,338.43	2,979.63	-608.83	3,000.92	-1,158.25	1,096.63
Basic EPS, GAAP	154.87	-453.51	1,174.74	-3,724.72	-15,862.97	-10,575.44	2,217.6	12,246.04	13,958.79	-5,205.83	2,307.15	-329.47	1,162.66	1,243.34	1,081.54
Basic EPS from Cont Ops	154.87	-453.51	1,174.74	-3,724.72	-15,862.97	-10,575.44	2,217.6	12,246.04	13,958.79	5,445.08	3,600.06	785.47	1,489.22	1,464.03	1,086.68
Diluted EPS, GAAP	151.68	-453.51	1,174.74	-3,724.72	-15,862.97	-10,575.44	2,203.75	11,391	13,345.54	-5,205.83	2,255.37	-324.09	1,153.42	1,236.15	1,071.91
Diluted EPS from Cont Ops	151.68	-453.51	1,174.74	-3,724.72	-15,862.97	-10,575.44	2,203.75	11,391	13,345.54	5,445.08	3,519.28	772.64	1,477.38	1,455.57	1,077
Dividend per Share	- -	- -	293.69	162.1	- -	- -	- -	- -	- -	- -	- -	313.19	- -	- -	- -
Cash Flow per Share	44.25	4,988.66	-8,076.36	-7,755.58	602.53	-350.72	-919.09	1,214.76	15,403.72	-5,225.74	2,047.85	4,065.46	-25,715.65	9,194.67	-1,521.03
Free Cash Flow per Basic Share	22.12	4,761.9	-8,516.89	-8,415.2	-299.32	-455.86	-1,100.55	907.42	14,599.56	-5,520.8	1,532.17	3,850.3	-26,184.53	8,281.6	-1,521.03
Cash & Equivalents per Share	132.74	1,360.54	587.37	1,108.95	2,097.18	1,740.77	1,767.48	6,781.9	19,784.83	12,747.96	8,315.55	9,005.01	7,804.07	7,745.64	7,590.05
Book Value per Share	199.12	1,587.3	1,908.96	-1,887.1	-17,650.15	-25,143.66	-22,389.63	419.93	14,325.67	-59,776.75	-52,057.87	-51,454.12	-49,449.48	-47,887.97	-43,219.26
Tangible Book Value per Share	1,305.31	13,151.93	16,299.56	28,776.42	14,825.07	7,283.31	10,003.93	25,296.5	36,460.61	24,254.89	24,843.84	23,950.83	27,220.27	28,385.06	21,698.56

Spectrum Group International, Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)