Spectra Systems Corporation Financial Ratios — SPSC.L Stock

Profitability (USD)

	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	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 (%)	-0.79	-5.89	-10.45	3.79	0.13	4.28	12.07	14.5	14.56	15.96	15.63	17.28	12.33	14.07	30.08
Return on Capital (%)	- -	- -	- -	-3.13	-0.11	-3.53	- -	- -	-15.34	-19.54	-21.02	-25.72	-35.03	-80.35	-504.44
Return on Invested Capital (%)	- -	- -	- -	4.57	-0.09	4.81	- -	- -	15.34	17.32	17.11	20.48	15.35	18.49	32.53
Gross Margin (%)	60.93	48.67	48.09	51.44	47.55	68.32	71.12	71.77	70.93	68.61	63.42	62.55	67.15	47.75	57.67
EBITDA Margin (%)	-3.62	-12.82	-11.79	7.27	-0.13	9.82	24.9	31.13	32.86	36.31	35.62	35.63	35.25	23.34	37.8
Operating Margin (%)	-3.62	-12.82	-11.79	7.27	-0.13	9.82	24.9	31.13	32.86	36.31	35.62	35.63	35.25	23.34	37.8
Incremental Operating Margin (%)	- -	- -	- -	48.61	- -	-37.13	184.94	265.07	62.11	67.97	30.34	35.69	23.95	14.97	84.97
Pretax Margin (%)	-1.88	-17.86	-25.94	7.69	0.25	10.24	25.41	32.3	34.27	36.98	35.82	35.68	36.74	22.98	41.71
Profit Margin (%)	-1.88	-17.86	-25.94	6.17	0.25	10.24	26.95	32.46	32.76	34.92	31.12	31.32	29.81	17.32	31.2
Net Income to Common Margin (%)	-1.88	-17.86	-25.94	6.17	0.25	10.24	26.95	32.46	32.76	34.92	31.12	31.32	29.81	17.32	31.2
Effective Tax Rate (%)	- -	- -	- -	19.76	- -	- -	- -	- -	4.41	5.6	14.77	12.87	19.18	24.79	25.24
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	69.22	67.28	74.11	80.49	86.61	82.65	86.35	65.94	28.01
Sustainable Growth Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Credit (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Total Debt	- -	- -	- -	- -	- -	- -	- -	- -	1	1	1	1	13	11	9
ST Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	3	3	3
LT Debt	- -	- -	- -	- -	- -	- -	- -	- -	1	1	1	1	9	8	6
Total Debt/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	0.26	0.23	0.17	0.18	1.75	0.92	0.36
Net Debt/EBITDA	66.58	8	9.84	-7.96	515.5	-8.07	-3.69	-3.26	-3.28	-2.63	-2.84	-2.5	-0.99	-0.74	-0.46
Total Debt/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	0.26	0.23	0.17	0.18	1.75	0.92	0.36
Net Debt/EBIT	66.58	8	9.84	-7.96	515.5	-8.07	-3.69	-3.26	-3.28	-2.63	-2.84	-2.5	-0.99	-0.74	-0.46
EBITDA to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	783.71	58.01	145.96
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	730.84	50.76	142.99
EBIT to Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	783.71	58.01	145.96
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	-103.68	-107.34	-118.28	-124.34	-123.44	-118.99	-110.66	-104.18	-90.25	-82.9	-79.68	-66.49	-40.6	-35.18	-9.68
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	3.49	3.39	2.65	3.44	29.28	20.96	11.13
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	-3.48	-3.78	-2.99	-4.16	-83.21	-73.8	247.03
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	3.02	2.91	2.23	2.56	15.65	12.49	7.9
Total Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	4.19	4.34	3.67	4.5	39.01	29.12	17.09
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	-4.19	-4.84	-4.14	-5.44	-110.84	-102.51	379.32
Total Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	3.63	3.73	3.09	3.35	20.84	17.35	12.13
Net Debt to Equity	-72.8	-40.34	-64.11	-44.42	-44.52	-37.85	-45.73	-48.93	-52.56	-49.74	-60.08	-61.77	-22.14	-23.52	-21.75
Net Debt/Capital (%)	37.99	23.74	28.38	22.93	23.01	21.75	26.72	30.1	34.43	35.68	40.4	42.77	28.95	36.09	89.34
EBITDA	- -	-1	-1	1	- -	1	3	4	4	5	6	7	7	11	24
EBITDA-CapEx	- -	-3	-2	- -	-1	- -	3	3	4	4	5	6	7	10	24
Operating Income (Loss)	- -	-1	-1	1	- -	1	3	4	4	5	6	7	7	11	24

Liquidity (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Cash Ratio	6.63	3.59	2.4	2.37	2.29	2.84	3.99	7.03	5.47	4.43	4.49	2.49	1	0.95	1.01
Current Ratio	7.18	4.73	3.43	3.89	4.02	4.69	5.88	9.59	7.41	6.36	5.86	3.5	1.97	2.02	2.81
Quick Ratio	6.63	3.59	2.4	2.37	2.29	2.84	3.99	7.03	5.47	4.43	4.49	2.49	1	0.95	1.01
CFO/Avg Current Liab	0.34	-1.04	-0.06	-0.36	-0.13	0.76	1.58	2.06	2.63	1.93	2.34	1.49	0.74	0.73	0.7
Common Equity/Total Assets	-103.68	-107.34	-118.28	-124.34	-123.44	-118.99	-110.66	-104.18	-90.25	-82.9	-79.68	-66.49	-40.6	-35.18	-9.68
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	3.49	3.39	2.65	3.44	29.28	20.96	11.13
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	-3.48	-3.78	-2.99	-4.16	-83.21	-73.8	247.03
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	3.02	2.91	2.23	2.56	15.65	12.49	7.9
Total Debt/Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	4.19	4.34	3.67	4.5	39.01	29.12	17.09
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	-4.19	-4.84	-4.14	-5.44	-110.84	-102.51	379.32
Total Debt/Total Assets (%)	- -	- -	- -	- -	- -	- -	- -	- -	3.63	3.73	3.09	3.35	20.84	17.35	12.13
CFO/Total Liabilities	29.12	-85.49	-3.75	-39.48	-11.62	83.59	143.19	202.34	137.26	119.14	154.56	82.95	26.89	40.16	48.11
CFO/CapEx	5.51	-2.07	-0.29	-2.11	-0.86	4.36	9.82	8.92	7.51	6.08	14.78	5.49	15.6	6.9	20.43
Altman's Z-Score	394.68	216.07	93.48	129.39	124.25	128.16	766.24	1,061.53	969.43	1,185.05	-2,337.12	463.77	243.8	367.23	2.8

Working Capital (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Accounts Receivable Turnover	23.36	5.91	4.65	8.48	4.78	3.3	6.43	10.77	10.29	7.19	6.87	6.63	5.44	14.52	21.77
Days Sales Outstanding	15.62	61.77	78.57	43.03	76.3	110.54	56.73	33.89	35.47	50.79	53.12	55.03	67.05	25.14	16.77
Inventory Turnover	3.51	5.1	2.97	2.29	2.11	1.23	1.05	1	1.21	1.57	2.56	4.15	1.64	4.04	3.82
Days Inventory Outstanding	104.05	71.53	122.84	159.27	173.06	297.26	346.35	363.46	301.24	232.76	142.46	87.96	221.97	90.27	95.45
Accounts Payable Turnover	3.71	4.01	5.24	7.96	5.48	3.87	14.47	12.96	11.68	9.7	10.2	9.88	6.29	7.96	7.37
Accounts Payable Turnover Days	98.29	90.93	69.7	45.88	66.65	94.2	25.23	28.17	31.26	37.64	35.77	36.95	58.06	45.87	49.52
Cash Conversion Cycle	21.38	42.38	131.72	156.42	182.71	313.6	377.85	369.18	305.45	245.9	159.81	106.04	230.96	69.55	62.7
Inventory to Cash Days	-88.42	-9.76	-44.27	-116.23	-96.76	-186.71	-289.62	-329.57	-265.78	-181.97	-89.35	-32.92	-154.92	-65.13	-78.69
Inventories	1	1	3	4	3	3	4	3	3	3	2	2	7	6	8
Raw Materials	1	1	3	4	2	2	2	2	2	2	2	2	6	5	2
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	1	4
Finished Goods	- -	- -	- -	- -	1	1	2	2	1	1	1	1	1	2	3
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Market Capitalization	2,359	1,785	1,213	957	949	721	4,166	4,144	6,812	9,235	-20,382	7,479	11,346	15,021	- -
- Cash & Cash Equivalents	18	10	13	10	10	9	11	13	14	14	17	17	13	13	15
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	1	1	1	1	1	1
+ Total Debt	- -	- -	- -	- -	- -	- -	- -	- -	1	1	1	1	13	11	9
Enterprise Value	2,335	1,768	1,199	947	939	713	4,155	4,132	6,799	9,223	-20,397	7,463	11,346	15,019	-5
Total Capital	-29	-31	-34	-33	-33	-32	-31	-29	-27	-25	-25	-23	-11	-10	2
Total Debt/Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	-4.19	-4.84	-4.14	-5.44	-110.84	-102.51	379.32
Total Debt / EV	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -	-1.6
EV/Sales	314.88	188.54	103.62	56.03	66.52	64.07	341.4	330.72	513.79	628.49	- -	380.26	559.23	305.31	- -
EV/EBITDA	- -	- -	- -	771.14	- -	652.53	1,370.96	1,062.48	1,563.58	1,730.99	- -	1,067.26	1,586.53	1,308.36	- -
EV/EBIT	- -	- -	- -	771.14	- -	652.53	1,370.96	1,062.48	1,563.58	1,730.99	- -	1,067.26	1,586.53	1,308.36	- -
EV/Cash Flow to Firm	2,237.57	- -	- -	- -	- -	254.08	889.77	871.63	1,174.52	1,654.82	- -	928.09	1,506.49	1,494.75	- -
EV/Free Cash Flow to Firm	1,893.65	- -	1,691.78	- -	10,945.57	206.64	807.53	783.79	1,036.49	1,421.01	- -	785.11	1,415.8	1,308.04	- -
Diluted Market Cap	2,359	2,035	1,213	957	949	722	4,397	4,461	7,214	9,796	-21,454	7,832	12,274	15,313	- -
Diluted Enterprise Value	2,341	2,026	1,199	947	939	713	4,386	4,448	7,201	9,784	-21,469	7,816	12,274	15,311	-5
EV per Share	67.17	39.08	26.5	20.93	20.75	15.75	91.58	90.88	148.24	202.27	- -	165.16	251.71	312.74	- -
TTM Sales	7	9	12	17	14	11	12	12	13	15	17	20	20	49	64
TTM EBITDA	- -	-1	-1	1	- -	1	3	4	4	5	6	7	7	11	24
TTM Operating Income	- -	-1	-1	1	- -	1	3	4	4	5	6	7	7	11	24
TTM Cash Flow to Firm	1	-4	- -	-2	-1	3	5	5	6	6	8	8	8	10	10
TTM Free Cash Flow to Firm	1	-2	1	-1	- -	3	5	5	7	6	9	10	8	11	11

Multiples (USD)

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	2011 Y	2012 Y	2013 Y	2014 Y	2015 Y	2016 Y	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
As of date	12/31/2011	12/31/2012	12/31/2013	12/31/2014	12/31/2015	12/31/2016	12/31/2017	12/31/2018	12/31/2019	12/31/2020	12/31/2021	12/31/2022	12/31/2023	12/31/2024	12/31/2025

Price/Free Cash Flow	1,912.93	-934.38	1,710.73	-1,040.51	11,059.92	209.4	854.55	846.25	1,099.65	1,509.22	-2,485.51	823.88	1,533.06	1,351.22	- -
EV/EBIT	- -	- -	- -	771.14	- -	652.53	1,370.96	1,062.48	1,563.58	1,730.99	- -	1,067.26	1,586.53	1,308.36	- -
Enterprise Value	2,335	1,768	1,199	947	939	713	4,155	4,132	6,799	9,223	-20,397	7,463	11,346	15,019	-5
Low Price	101.67	31.62	22.85	22.45	20.62	22.68	24.47	95.6	129.19	142.8	170.11	155.28	177.36	234.68	231.73
EV/Sales	314.88	188.54	103.62	56.03	66.52	64.07	341.4	330.72	513.79	628.49	- -	380.26	559.23	305.31	- -
EV/EBITDA	- -	- -	- -	771.14	- -	652.53	1,370.96	1,062.48	1,563.58	1,730.99	- -	1,067.26	1,586.53	1,308.36	- -
Price/Earnings	- -	- -	- -	916.93	27,296.72	633.35	1,270.08	1,022.08	1,571.42	1,802.32	-3,947.76	1,216.6	1,876.02	1,763	- -
Price/Earnings Average	-18,684.26	-1,260.05	-411.45	1,141.14	26,655.15	729.64	684.93	996.4	1,325.6	1,413.17	-11,404.12	-39,720.4	1,437.3	1,809.18	- -
Price/Earnings High	-32,130.78	-2,902.54	-918.74	1,960.32	46,980.26	1,285.82	1,924.32	1,638.76	2,123.46	2,200.79	2,432.29	1,492.47	1,977.96	2,196.77	- -
Price/Earnings Low	-25,333.64	-854.02	-344.44	973.21	26,844.04	900.87	338.51	1,071.86	1,366.89	1,270.8	1,494.31	1,141.44	1,321.84	1,322.78	- -
Price/Book Value	-80.91	-57.76	-35.77	-29.13	-28.91	-22.77	-135.84	-140.97	-240.95	-338.6	771.53	-295.88	-464.98	-700.17	- -
Price/Book Value Average	-89.4	-68.33	-36.44	-36.26	-28.23	-26.24	-73.26	-137.43	-203.26	-265.49	2,228.77	9,660.03	-356.25	-718.51	- -
Price/Book Value High	-153.75	-157.4	-81.37	-62.28	-49.75	-46.23	-205.82	-226.03	-325.6	-413.46	-475.36	-362.97	-490.25	-872.44	- -
Price/Book Value Low	-121.22	-46.31	-30.51	-30.92	-28.43	-32.39	-36.21	-147.84	-209.59	-238.74	-292.04	-277.6	-327.63	-525.34	- -
Price/Tangible Book Value	96.83	86.13	67.82	53.44	54.51	45.19	238.26	216.08	329.99	441.54	-986.14	352.97	612.19	659.86	- -
Price/Tangible Book Value Average	107	101.88	69.09	66.51	53.23	52.06	128.49	210.65	278.37	346.21	-2,848.71	-11,524.17	469.03	677.14	- -
Price/Tangible Book Value High	184	234.69	154.27	114.26	93.81	91.74	360.99	346.46	445.91	539.16	607.58	433.01	645.45	822.2	- -
Price/Tangible Book Value Low	145.07	69.05	57.84	56.72	53.6	64.27	63.5	226.61	287.03	311.33	373.27	331.17	431.35	495.09	- -
Price/Sales	318.08	190.27	104.78	56.61	67.22	64.87	342.32	331.73	514.78	629.32	-1,228.38	381.06	559.24	305.36	- -
Price/Sales Average	351.49	225.07	106.74	70.45	65.64	74.73	184.61	323.4	434.25	493.44	-3,548.48	-12,441	428.46	313.35	- -
Price/Sales High	604.44	518.45	238.35	121.03	115.69	131.69	518.66	531.88	695.62	768.45	756.83	467.46	589.63	380.48	- -
Price/Sales Low	476.58	152.55	89.36	60.09	66.1	92.26	91.24	347.89	447.78	443.73	464.97	357.51	394.04	229.11	- -
Price/Cash Flow	2,260.34	-422.62	-4,195.32	-548.3	-1,793.39	257.23	892.17	874.3	1,176.79	1,656.99	-2,521.11	930.03	1,507.98	1,517.45	- -
Price/Cash Flow Average	2,497.73	-499.92	-4,273.73	-682.38	-1,751.23	296.33	481.13	852.33	992.7	1,299.21	-7,282.88	-30,364.41	1,155.34	1,557.19	- -
Price/Cash Flow High	4,295.27	-1,151.58	-9,542.95	-1,172.23	-3,086.59	522.21	1,351.74	1,401.8	1,590.19	2,023.32	1,553.31	1,140.92	1,589.93	1,890.8	- -
Price/Cash Flow Low	3,386.62	-338.83	-3,577.75	-581.96	-1,763.65	365.87	237.78	916.88	1,023.62	1,168.33	954.29	872.58	1,062.52	1,138.54	- -
Price/Free Cash Flow Average	2,113.82	-1,105.29	1,742.7	-1,294.93	10,799.97	241.24	460.84	824.99	927.63	1,183.35	-7,180.04	-26,898.65	1,174.55	1,386.61	- -
Price/Free Cash Flow High	3,635.08	-2,546.05	3,891.33	-2,224.52	19,035.17	425.13	1,294.74	1,356.84	1,485.95	1,842.88	1,531.37	1,010.7	1,616.37	1,683.67	- -
Price/Free Cash Flow Low	2,866.09	-749.13	1,458.9	-1,104.38	10,876.5	297.85	227.76	887.47	956.52	1,064.14	940.82	772.98	1,080.19	1,013.82	- -
EV/Sales Average	349.08	224.05	105.58	69.88	64.94	73.94	183.69	322.38	433.26	492.61	- -	- -	428.45	313.31	- -
EV/Sales High	602.03	517.43	237.19	120.45	114.99	130.9	517.74	530.87	694.63	767.63	755.92	466.67	589.62	380.44	- -
EV/Sales Low	474.17	151.52	88.2	59.51	65.41	91.47	90.32	346.87	446.78	442.9	464.06	356.72	394.03	229.06	- -
EV/EBITDA Average	-9,650.45	-1,747.32	-895.27	961.64	-48,173.19	752.95	737.63	1,035.7	1,318.52	1,356.75	-9,964.91	-34,919.76	1,215.51	1,342.63	-0.23
EV/EBITDA High	-16,643.51	-4,035.4	-2,011.21	1,657.68	-85,299.33	1,333.05	2,079.06	1,705.5	2,113.92	2,114.18	2,122.23	1,309.77	1,672.74	1,630.31	-0.23
EV/EBITDA Low	-13,108.56	-1,181.7	-747.87	818.96	-48,518.22	931.55	362.69	1,114.39	1,359.67	1,219.84	1,302.84	1,001.18	1,117.86	981.61	-0.23
EV/EBIT Average	-9,650.45	-1,747.32	-895.27	961.64	-48,173.19	752.95	737.63	1,035.7	1,318.52	1,356.75	-9,964.91	-34,919.76	1,215.51	1,342.63	-0.23
EV/EBIT High	-16,643.51	-4,035.4	-2,011.21	1,657.68	-85,299.33	1,333.05	2,079.06	1,705.5	2,113.92	2,114.18	2,122.23	1,309.77	1,672.74	1,630.31	-0.23
EV/EBIT Low	-13,108.56	-1,181.7	-747.87	818.96	-48,518.22	931.55	362.69	1,114.39	1,359.67	1,219.84	1,302.84	1,001.18	1,117.86	981.61	-0.23
Last Price	67.86	39.44	26.8	21.15	20.97	15.94	91.82	91.16	148.52	202.53	-449.39	165.5	251.72	312.78	275.84
High Price	128.94	107.46	60.95	45.22	36.08	32.37	139.12	146.16	200.7	247.31	276.88	203.03	265.4	389.74	337.88
Enterprise Value Average	2,589	2,101	1,222	1,181	917	822	2,235	4,028	5,734	7,229	-58,893	-244,192	8,693	15,412	-5
Enterprise Value High	4,465	4,853	2,745	2,036	1,623	1,456	6,301	6,632	9,193	11,265	12,542	9,159	11,962	18,714	-5
Enterprise Value Low	3,516	1,421	1,021	1,006	923	1,017	1,099	4,334	5,913	6,500	7,700	7,001	7,994	11,268	-5

Shares Outstanding	24	45	45	45	45	45	45	46	46	46	45	45	46	48	48
Diluted Weighted Avg Shares	35	52	45	45	45	45	48	49	49	48	48	47	49	49	- -
Basic Weighted Avg Shares	35	45	45	45	45	45	45	45	46	46	45	45	45	48	- -
Revenue per Share	0.21	0.21	0.26	0.37	0.31	0.25	0.27	0.27	0.29	0.32	0.37	0.43	0.45	1.02	- -
EBITDA per Share	-0.01	-0.03	-0.03	0.03	- -	0.02	0.07	0.09	0.09	0.12	0.13	0.15	0.16	0.24	- -
Operating Income per Share	-0.01	-0.03	-0.03	0.03	- -	0.02	0.07	0.09	0.09	0.12	0.13	0.15	0.16	0.24	- -
Basic EPS, GAAP	- -	-0.04	-0.07	0.02	- -	0.03	0.07	0.09	0.09	0.11	0.11	0.14	0.13	0.18	- -
Basic EPS from Cont Ops	- -	-0.04	-0.07	0.02	- -	0.03	0.07	0.09	0.09	0.11	0.11	0.14	0.13	0.18	- -
Diluted EPS, GAAP	- -	-0.03	-0.07	0.02	- -	0.03	0.07	0.08	0.09	0.11	0.11	0.13	0.12	0.17	- -
Diluted EPS from Cont Ops	- -	-0.03	-0.07	0.02	- -	0.03	0.07	0.08	0.09	0.11	0.11	0.13	0.12	0.17	- -
Dividend per Share	- -	- -	- -	- -	- -	- -	0.05	0.06	0.07	0.09	0.09	0.11	0.11	0.12	- -
Cash Flow per Share	0.03	-0.09	-0.01	-0.04	-0.01	0.06	0.1	0.1	0.13	0.12	0.18	0.18	0.17	0.21	- -
Free Cash Flow per Basic Share	0.02	-0.14	-0.03	-0.06	-0.03	0.05	0.09	0.09	0.11	0.1	0.17	0.15	0.16	0.18	- -
Cash & Equivalents per Share	0.68	0.36	0.3	0.22	0.22	0.19	0.25	0.28	0.31	0.31	0.37	0.39	0.29	0.28	- -
Book Value per Share	-0.84	-0.68	-0.75	-0.73	-0.73	-0.7	-0.68	-0.65	-0.62	-0.6	-0.58	-0.56	-0.54	-0.45	- -
Tangible Book Value per Share	0.7	0.46	0.4	0.4	0.38	0.35	0.39	0.42	0.45	0.46	0.46	0.47	0.41	0.47	- -

Spectra Systems Corporation

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)