Terra Energy & Resource Technologies, Inc. Financial Ratios — TEGR

Profitability (USD)

	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y
Return on Common Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Assets (%)	- -	253.63	-10,294.94	-90.83	-292.82	-152.58	-126.19	-260.7	-1,402.84
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	18.59	- -	- -	56.05	31.29	- -	100	36.53	52.27
EBITDA Margin (%)	421.83	- -	- -	-253.48	-411.59	- -	-3,915.93	-115.9	-228.33
Operating Margin (%)	318.58	- -	- -	-289.51	-475.33	- -	-3,986.7	-117.87	-231.32
Incremental Operating Margin (%)	- -	318.58	- -	- -	- -	-301.8	- -	- -	- -
Pretax Margin (%)	- -	- -	- -	-315	-512.44	- -	-3,805.88	- -	- -
Profit Margin (%)	-299.99	- -	- -	-315	-389.79	- -	-3,805.88	-129.56	-242.7
Net Income to Common Margin (%)	-299.99	- -	- -	-315	-389.79	- -	-3,805.88	-129.56	-242.7
Effective Tax Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -

Credit (USD)

API Chat

	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y
Total Debt	- -	- -	- -	2	- -	- -	- -	1	- -
ST Debt	- -	- -	- -	- -	- -	- -	- -	1	- -
LT Debt	- -	- -	- -	2	- -	- -	- -	- -	- -
Total Debt/EBITDA	0.46	- -	- -	-1.28	- -	-0.17	-0.07	-0.25	-0.21
Net Debt/EBITDA	0.41	- -	- -	0.39	0.09	0.02	0.21	-0.24	-0.17
Total Debt/EBIT	0.61	- -	- -	-1.12	- -	-0.09	-0.07	-0.24	-0.2
Net Debt/EBIT	0.55	- -	- -	0.34	0.08	0.01	0.21	-0.23	-0.17
EBITDA to Interest Expense	- -	- -	- -	- -	- -	- -	-233.71	-48.43	-12.96
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	- -	-234.93	-48.46	-12.97
EBIT to Interest Expense	- -	- -	- -	- -	- -	- -	-237.94	-49.26	-13.13
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	-2,697.37	- -	-220,160.06	-87.37	-645.64	-1,053.79	-1,026.82	-27,132.02	-15,466.57
Long-Term Debt/Equity (%)	- -	- -	- -	140.34	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	-18.99	- -	- -	-116.01	- -	- -	- -	- -	- -
Long-Term Debt/Total Assets (%)	395.51	- -	- -	46.92	- -	- -	- -	- -	- -
Total Debt/Equity (%)	-76.83	- -	- -	140.34	- -	1,052.01	-16.41	-54.68	-39.15
Total Debt/Capital (%)	-29.5	- -	- -	-116.01	- -	-2.48	-0.86	-2.64	-1.37
Total Debt/Total Assets (%)	614.49	- -	- -	46.92	- -	25.48	8.79	697.81	209.67
Net Debt to Equity	-68.47	- -	- -	-42.34	557.84	-135.54	47.79	-53.06	-32.21
Net Debt/Capital (%)	-25.48	- -	- -	13.94	6.43	0.31	2.43	-2.56	-1.13
EBITDA	1	- -	- -	-2	-12	-3	-2	-2	-2
EBITDA-CapEx	1	- -	- -	-2	-18	-3	-2	-2	-2
Operating Income (Loss)	1	- -	- -	-2	-13	-5	-3	-3	-2

Liquidity (USD)

API Chat

	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y
Cash Ratio	0.13	- -	- -	3.37	0.41	0.29	0.22	0.01	0.06
Current Ratio	0.19	- -	- -	3.53	0.43	0.29	0.42	0.02	0.12
Quick Ratio	0.15	- -	- -	3.37	0.41	0.29	0.22	0.02	0.12
CFO/Avg Current Liab	- -	-0.45	-0.11	-2.82	-0.25	-0.9	-0.12	-0.65	-0.51
Common Equity/Total Assets	-2,697.37	- -	-220,160.06	-87.37	-645.64	-1,053.79	-1,026.82	-27,132.02	-15,466.57
Long-Term Debt/Equity (%)	- -	- -	- -	140.34	- -	- -	- -	- -	- -
Long-Term Debt/Capital (%)	-18.99	- -	- -	-116.01	- -	- -	- -	- -	- -
Long-Term Debt/Total Assets (%)	395.51	- -	- -	46.92	- -	- -	- -	- -	- -
Total Debt/Equity (%)	-76.83	- -	- -	140.34	- -	1,052.01	-16.41	-54.68	-39.15
Total Debt/Capital (%)	-29.5	- -	- -	-116.01	- -	-2.48	-0.86	-2.64	-1.37
Total Debt/Total Assets (%)	614.49	- -	- -	46.92	- -	25.48	8.79	697.81	209.67
CFO/Total Liabilities	-28.4	-48.11	-10.4	-55.75	-16.76	-111.96	-9.31	-117.01	-55.14
CFO/CapEx	- -	-0.63	- -	-13.67	-0.07	-194.45	-22.69	-1,298.73	-456.73
Altman's Z-Score	-6.44	- -	-3,767.14	0.27	-24.38	-23.48	-18.94	-464.34	-249.96

Working Capital (USD)

API Chat

	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y
Accounts Receivable Turnover	- -	- -	- -	- -	- -	- -	- -	748.25	21.06
Days Sales Outstanding	- -	- -	- -	- -	- -	- -	- -	0.49	17.33
Inventory Turnover	- -	- -	- -	- -	- -	- -	- -	- -	- -
Days Inventory Outstanding	- -	- -	- -	- -	- -	- -	- -	- -	- -
Accounts Payable Turnover	- -	-0.18	- -	0.97	1.19	- -	- -	2.6	- -
Accounts Payable Turnover Days	- -	-1,978.48	- -	378.22	305.98	- -	- -	140.61	- -
Cash Conversion Cycle	- -	- -	- -	-378.22	-305.98	- -	- -	-140.12	17.33
Inventory to Cash Days	- -	- -	- -	- -	- -	- -	- -	0.49	17.33
Inventories	- -	- -	- -	- -	- -	- -	- -	- -	- -
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

API Chat

	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y
Market Capitalization	- -	- -	- -	12	12	4	3	5	5
- Cash & Cash Equivalents	- -	- -	- -	3	1	1	1	- -	- -
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	- -	- -	- -	2	- -	- -	- -	1	- -
Enterprise Value	- -	- -	- -	12	11	3	2	6	5
Total Capital	-2	-2	-2	-2	-15	-18	-21	-23	-25
Total Debt/Capital (%)	-29.5	- -	- -	-116.01	- -	-2.48	-0.86	-2.64	-1.37
Total Debt / EV	1.12	- -	- -	0.21	- -	0.13	0.08	0.1	0.07
EV/Sales	1.74	- -	- -	15.78	3.75	- -	37.06	2.73	6.95
EV/EBITDA	0.41	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT	0.55	- -	- -	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -	- -	1.76	- -	- -	- -	- -
Diluted Market Cap	- -	- -	- -	12	12	4	3	5	5
Diluted Enterprise Value	- -	- -	- -	12	11	3	2	6	5
EV per Share	0.11	0.01	- -	0.42	0.23	0.06	0.04	0.07	0.04
TTM Sales	- -	- -	- -	1	3	- -	- -	2	1
TTM EBITDA	1	- -	- -	-2	-12	-3	-2	-2	-2
TTM Operating Income	1	- -	- -	-2	-13	-5	-3	-3	-2
TTM Cash Flow to Firm	- -	- -	- -	-2	- -	-2	- -	- -	- -
TTM Free Cash Flow to Firm	- -	- -	- -	-2	6	-2	- -	- -	- -

Multiples (USD)

API Chat

	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y
Price/Free Cash Flow	- -	0.53	- -	-7.03	1.94	-1.85	-10.24	-3.73	-8.29
EV/EBIT	0.55	- -	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	- -	- -	- -	12	11	3	2	6	5
Low Price	- -	0.01	- -	0.23	0.14	0.06	0.02	- -	0.02
EV/Sales	1.74	- -	- -	15.78	3.75	- -	37.06	2.73	6.95
EV/EBITDA	0.41	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings	- -	0.53	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Average	- -	0.45	- -	-7.99	-2.07	-4.02	-2.05	-1.91	-4.52
Price/Earnings High	- -	0.53	- -	-23.66	-7.41	-6.32	-7.3	-3.47	-12.16
Price/Earnings Low	- -	0.27	- -	-2.74	-0.59	-1.1	-0.49	-0.16	-1.69
Price/Book Value	- -	-0.03	- -	-2.77	-0.75	-0.19	-0.14	-0.22	-0.19
Price/Book Value Average	- -	-0.02	- -	-4.16	-1.48	-0.69	-0.23	-0.22	-0.31
Price/Book Value High	- -	-0.03	- -	-12.3	-5.27	-1.08	-0.84	-0.41	-0.84
Price/Book Value Low	- -	-0.01	- -	-1.42	-0.42	-0.19	-0.06	-0.02	-0.12
Price/Tangible Book Value	- -	-0.15	- -	7.23	-61.09	83.55	-2.61	-4.7	-5.42
Price/Tangible Book Value Average	- -	-0.13	- -	10.86	-119.65	299.89	-4.49	-4.74	-9.05
Price/Tangible Book Value High	- -	-0.15	- -	32.14	-427.63	471.67	-15.99	-8.62	-24.37
Price/Tangible Book Value Low	- -	-0.08	- -	3.72	-34.21	82.21	-1.07	-0.39	-3.38
Price/Sales	- -	- -	- -	16.77	4.13	- -	45.35	2.45	6.56
Price/Sales Average	- -	- -	- -	25.18	8.09	- -	77.87	2.47	10.96
Price/Sales High	- -	- -	- -	74.51	28.9	- -	277.64	4.49	29.51
Price/Sales Low	- -	- -	- -	8.62	2.31	- -	18.51	0.2	4.1
Price/Cash Flow	- -	-0.31	- -	-6.51	-26.87	-1.84	-9.79	-3.73	-8.28
Price/Cash Flow Average	- -	-0.26	- -	-9.78	-52.63	-6.61	-16.81	-3.76	-13.84
Price/Cash Flow High	- -	-0.31	- -	-28.95	-188.11	-10.4	-59.94	-6.83	-37.24
Price/Cash Flow Low	- -	-0.16	- -	-3.35	-15.05	-1.81	-4	-0.31	-5.17
Price/Free Cash Flow Average	- -	0.45	- -	-10.56	3.79	-6.64	-17.59	-3.76	-13.87
Price/Free Cash Flow High	- -	0.53	- -	-31.24	13.56	-10.45	-62.7	-6.84	-37.32
Price/Free Cash Flow Low	- -	0.27	- -	-3.61	1.08	-1.82	-4.18	-0.31	-5.18
EV/Sales Average	1.74	- -	- -	24.2	7.71	- -	69.58	2.75	11.35
EV/Sales High	1.74	- -	- -	73.53	28.52	- -	269.36	4.77	29.9
EV/Sales Low	1.74	- -	- -	7.64	1.93	- -	10.23	0.48	4.49
EV/EBITDA Average	0.41	- -	- -	-9.55	-1.87	-4.87	-1.78	-2.37	-4.97
EV/EBITDA High	0.41	- -	- -	-29.01	-6.93	-7.67	-6.88	-4.12	-13.09
EV/EBITDA Low	0.41	- -	- -	-3.01	-0.47	-1.32	-0.26	-0.41	-1.97
EV/EBIT Average	0.55	- -	- -	-8.36	-1.62	-2.6	-1.75	-2.33	-4.91
EV/EBIT High	0.55	- -	- -	-25.4	-6	-4.09	-6.76	-4.05	-12.92
EV/EBIT Low	0.55	- -	- -	-2.64	-0.41	-0.7	-0.26	-0.41	-1.94
Last Price	- -	0.01	- -	0.45	0.25	0.06	0.05	0.06	0.04
High Price	- -	0.01	- -	2	1.75	0.35	0.3	0.11	0.18
Enterprise Value Average	- -	- -	- -	18	22	13	4	6	8
Enterprise Value High	- -	- -	- -	54	80	20	17	10	22
Enterprise Value Low	- -	- -	- -	6	5	3	1	1	3

	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 Y	2008 Y	2009 Y	2010 Y
Shares Outstanding	58	58	58	58	58	58	58	103	126
Diluted Weighted Avg Shares	4	4	17	27	46	57	58	87	119
Basic Weighted Avg Shares	4	4	17	27	46	57	58	87	119
Revenue per Share	0.07	- -	- -	0.03	0.06	- -	- -	0.02	0.01
EBITDA per Share	0.28	- -	- -	-0.07	-0.25	-0.05	-0.04	-0.03	-0.01
Operating Income per Share	0.21	- -	- -	-0.08	-0.29	-0.09	-0.04	-0.03	-0.01
Basic EPS, GAAP	-0.2	0.03	- -	-0.08	-0.24	-0.06	-0.04	-0.03	-0.01
Basic EPS from Cont Ops	- -	- -	- -	-0.08	-0.24	-0.06	-0.04	-0.03	-0.01
Diluted EPS, GAAP	-0.2	0.03	- -	-0.08	-0.24	-0.06	-0.04	-0.03	-0.01
Diluted EPS from Cont Ops	- -	- -	- -	-0.08	-0.24	-0.06	-0.04	-0.03	-0.01
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	-0.05	-0.04	- -	-0.07	-0.01	-0.03	-0.01	-0.02	- -
Free Cash Flow per Basic Share	-0.05	-0.11	- -	-0.07	-0.15	-0.03	-0.01	-0.02	- -
Cash & Equivalents per Share	0.01	- -	- -	0.11	0.02	0.01	0.01	- -	- -
Book Value per Share	-0.56	-0.52	-0.13	-0.16	-0.33	-0.32	-0.36	-0.27	-0.21
Tangible Book Value per Share	-0.17	-0.09	-0.02	0.06	- -	- -	-0.02	-0.01	-0.01

Terra Energy & Resource Technologies, Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)