Western Sierra Resource Corporation Financial Ratios — WSRC

Profitability (USD)

	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 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	12/31/2007

Return on Common Equity (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Assets (%)	- -	-167,945.83	-26,305.76	-32,831.9	-50,420.59	-302.8	-175.32	-54.41	-29.22	-9.14
Return on Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Return on Invested Capital (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Gross Margin (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBITDA Margin (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Operating Margin (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Incremental Operating Margin (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Pretax Margin (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Profit Margin (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Income to Common Margin (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Effective Tax Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Credit (USD)

API ChatGPT

	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 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	12/31/2007

Total Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
ST Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
LT Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Debt/EBITDA	- -	- -	- -	- -	- -	-0.28	-0.23	-0.13	-0.16	-0.87
Net Debt/EBITDA	- -	- -	- -	- -	- -	-0.28	-0.14	-0.13	-0.13	-0.86
Total Debt/EBIT	- -	- -	- -	- -	- -	-0.26	-0.16	-0.12	-0.16	-0.87
Net Debt/EBIT	- -	- -	- -	- -	- -	-0.25	-0.1	-0.12	-0.13	-0.86
EBITDA to Interest Expense	- -	- -	- -	- -	- -	- -	-2.77	- -	-34.17	- -
EBITDA-CapEx/Interest Expense	- -	- -	- -	- -	- -	- -	-4.01	- -	-34.17	- -
EBIT to Interest Expense	- -	- -	- -	- -	- -	- -	-3.97	- -	-34.56	- -
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	- -	-367,341.67	-393,968.42	-505,473.53	- -	-147.65	-260.64	-127.95	-156.43	-147.41
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	1.75	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	-0.78	- -	- -	- -	- -
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	0.87	- -	- -	- -	- -
Total Debt/Equity (%)	- -	- -	- -	- -	- -	72.41	40.03	5.52	5.82	11.35
Total Debt/Capital (%)	- -	- -	- -	- -	- -	-32.29	-7.96	-3.73	-2.88	-5.41
Total Debt/Total Assets (%)	- -	- -	- -	- -	- -	36.04	19.23	4.6	4.39	7.57
Net Debt to Equity	- -	0.78	0.38	0.15	- -	71.49	25.23	5.51	4.96	11.11
Net Debt/Capital (%)	- -	0.03	0.03	0.02	- -	-31.75	-4.88	-3.72	-2.45	-5.29
EBITDA	- -	- -	- -	- -	- -	-1	-1	-1	-1	- -
EBITDA-CapEx	- -	- -	- -	- -	- -	-1	-1	-1	-1	- -
Operating Income (Loss)	- -	- -	- -	- -	- -	-1	-1	-1	-1	- -

Liquidity (USD)

API ChatGPT

	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 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	12/31/2007

Cash Ratio	- -	- -	- -	- -	- -	0.01	0.37	- -	0.05	0.01
Current Ratio	- -	- -	- -	- -	- -	0.03	0.42	0.02	0.05	0.01
Quick Ratio	- -	- -	- -	- -	- -	0.01	0.37	- -	0.05	0.01
CFO/Avg Current Liab	- -	- -	-0.28	- -	- -	-3.17	-2.78	-0.36	-0.59	-0.05
Common Equity/Total Assets	- -	-367,341.67	-393,968.42	-505,473.53	- -	-147.65	-260.64	-127.95	-156.43	-147.41
Long-Term Debt/Equity (%)	- -	- -	- -	- -	- -	1.75	- -	- -	- -	- -
Long-Term Debt/Capital (%)	- -	- -	- -	- -	- -	-0.78	- -	- -	- -	- -
Long-Term Debt/Total Assets (%)	- -	- -	- -	- -	- -	0.87	- -	- -	- -	- -
Total Debt/Equity (%)	- -	- -	- -	- -	- -	72.41	40.03	5.52	5.82	11.35
Total Debt/Capital (%)	- -	- -	- -	- -	- -	-32.29	-7.96	-3.73	-2.88	-5.41
Total Debt/Total Assets (%)	- -	- -	- -	- -	- -	36.04	19.23	4.6	4.39	7.57
CFO/Total Liabilities	-8.2	-18.04	-13.82	-0.06	-0.04	-185.15	-150.92	-12.95	-21.57	-2.79
CFO/CapEx	- -	- -	- -	- -	- -	-2.98	-2.1	-0.34	- -	-0.17
Altman's Z-Score	- -	-6,143.49	-7,053.86	-2,568.04	- -	-6.55	39.57	13.97	-1.56	-1.93

Working Capital (USD)

API ChatGPT

	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 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	12/31/2007

Accounts Receivable Turnover	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Days Sales Outstanding	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Inventory Turnover	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Days Inventory Outstanding	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Accounts Payable Turnover	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Accounts Payable Turnover Days	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Conversion Cycle	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Inventory to Cash Days	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Inventories	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

API ChatGPT

	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 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	12/31/2007

Market Capitalization	- -	- -	- -	728	187	- -	36	12	2	1
- Cash & Cash Equivalents	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	- -	- -	- -	728	187	1	36	12	2	1
Total Capital	- -	- -	- -	- -	- -	-1	-2	-3	-4	-4
Total Debt/Capital (%)	- -	- -	- -	- -	- -	-32.29	-7.96	-3.73	-2.88	-5.41
Total Debt / EV	- -	- -	- -	- -	- -	0.37	- -	0.01	0.06	0.15
EV/Sales	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	114.44	- -	10.99
Diluted Market Cap	- -	- -	- -	728	187	- -	36	12	2	1
Diluted Enterprise Value	- -	- -	- -	728	187	1	36	12	2	1
EV per Share	- -	- -	- -	8.75	2.25	0.01	0.65	0.15	0.02	0.01
TTM Sales	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
TTM EBITDA	- -	- -	- -	- -	- -	-1	-1	-1	-1	- -
TTM Operating Income	- -	- -	- -	- -	- -	-1	-1	-1	-1	- -
TTM Cash Flow to Firm	- -	- -	- -	- -	- -	-1	- -	- -	- -	- -
TTM Free Cash Flow to Firm	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -

Multiples (USD)

API ChatGPT

	1998 Y	1999 Y	2000 Y	2001 Y	2002 Y	2003 Y	2004 Y	2005 Y	2006 Y	2007 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	12/31/2007

Price/Free Cash Flow	- -	- -	- -	-26,959,414.35	-6,932,420.83	-1.02	-100.12	113.34	-13.81	9.38
EV/EBIT	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Enterprise Value	- -	- -	- -	728	187	1	36	12	2	1
Low Price	- -	- -	- -	2.5	0.65	- -	- -	0.09	0.01	0.01
EV/Sales	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Earnings Average	- -	- -	- -	-59,125.76	-12,797.67	-176.58	-11.09	-23.66	-8.23	-10.1
Price/Earnings High	- -	- -	- -	-170,991.77	-48,526.54	-416.45	-30.85	-72.13	-40.14	-21.28
Price/Earnings Low	- -	- -	- -	-7,772.35	-3,154.23	-0.42	-0.21	-7.99	-1.67	-4.97
Price/Book Value	- -	- -	- -	-2,117.71	-493.65	-0.43	-15.76	-3.71	-0.47	-0.29
Price/Book Value Average	- -	- -	- -	-4,602.81	-578.62	-181.08	-6.54	-6.82	-1.54	-0.59
Price/Book Value High	- -	- -	- -	-13,311.33	-2,194.01	-427.05	-18.18	-20.79	-7.52	-1.25
Price/Book Value Low	- -	- -	- -	-605.06	-142.61	-0.43	-0.12	-2.3	-0.31	-0.29
Price/Tangible Book Value	- -	- -	- -	-15,922.31	-3,025.89	1.27	85.52	5.7	0.98	0.64
Price/Tangible Book Value Average	- -	- -	- -	-34,606.86	-3,546.68	537.12	35.49	10.47	3.2	1.31
Price/Tangible Book Value High	- -	- -	- -	-100,083.07	-13,448.39	1,266.75	98.68	31.92	15.61	2.76
Price/Tangible Book Value Low	- -	- -	- -	-4,549.23	-874.15	1.27	0.66	3.54	0.65	0.64
Price/Sales	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Sales Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Sales High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Sales Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Price/Cash Flow	- -	- -	- -	-26,959,414.35	-6,932,420.83	-0.68	-52.37	-219.99	-13.81	-46.17
Price/Cash Flow Average	- -	- -	- -	-58,595,821.41	-8,125,570.55	-287.5	-21.73	-404.35	-45.31	-93.86
Price/Cash Flow High	- -	- -	- -	-169,459,175.93	-30,810,759.26	-678.03	-60.43	-1,232.68	-221	-197.87
Price/Cash Flow Low	- -	- -	- -	-7,702,689.81	-2,002,699.35	-0.68	-0.4	-136.54	-9.21	-46.17
Price/Free Cash Flow Average	- -	- -	- -	-58,595,821.41	-8,125,570.55	-432.44	-41.55	208.33	-45.31	19.06
Price/Free Cash Flow High	- -	- -	- -	-169,459,175.93	-30,810,759.26	-1,019.86	-115.53	635.11	-221	40.18
Price/Free Cash Flow Low	- -	- -	- -	-7,702,689.81	-2,002,699.35	-1.02	-0.77	70.35	-9.21	9.38
EV/Sales Average	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Sales High	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/Sales Low	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EV/EBITDA Average	- -	- -	- -	-29,996.15	-12,797.67	-209.21	-20.4	-24.81	-8.78	-10.95
EV/EBITDA High	- -	- -	- -	-86,748.91	-48,526.54	-493.01	-56.47	-75.38	-42.3	-22.14
EV/EBITDA Low	- -	- -	- -	-3,943.13	-3,154.23	-0.77	-0.52	-8.47	-1.89	-5.82
EV/EBIT Average	- -	- -	- -	-29,996.15	-12,797.67	-191.69	-14.25	-23.79	-8.68	-10.95
EV/EBIT High	- -	- -	- -	-86,748.91	-48,526.54	-451.73	-39.45	-72.26	-41.83	-22.14
EV/EBIT Low	- -	- -	- -	-3,943.13	-3,154.23	-0.71	-0.36	-8.11	-1.87	-5.82
Last Price	- -	- -	- -	8.75	2.25	- -	0.65	0.14	0.02	0.01
High Price	- -	- -	- -	55	10	5	0.75	0.81	0.24	0.03
Enterprise Value Average	- -	- -	- -	1,582	219	177	15	22	6	3
Enterprise Value High	- -	- -	- -	4,575	832	416	42	66	29	5
Enterprise Value Low	- -	- -	- -	208	54	1	- -	7	1	1

Shares Outstanding	2	2	5	162	125	57	61	100	140	168
Diluted Weighted Avg Shares	- -	2	4	83	83	83	55	81	120	168
Basic Weighted Avg Shares	- -	2	4	83	83	83	55	81	120	168
Revenue per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
EBITDA per Share	- -	-0.01	-0.01	- -	- -	-0.01	-0.01	-0.01	-0.01	- -
Operating Income per Share	- -	-0.01	-0.01	- -	- -	-0.01	-0.02	-0.01	-0.01	- -
Basic EPS, GAAP	- -	-0.03	-0.01	- -	- -	-0.01	-0.02	-0.01	-0.01	- -
Basic EPS from Cont Ops	- -	-0.03	-0.01	- -	- -	-0.01	-0.02	-0.01	-0.01	- -
Diluted EPS, GAAP	- -	-0.03	-0.01	- -	- -	-0.01	-0.02	-0.01	-0.01	- -
Diluted EPS from Cont Ops	- -	-0.03	-0.01	- -	- -	-0.01	-0.02	-0.01	-0.01	- -
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	- -	- -	- -	- -	- -	-0.01	-0.01	- -	- -	- -
Free Cash Flow per Basic Share	- -	- -	- -	- -	- -	-0.01	-0.02	- -	- -	- -
Cash & Equivalents per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -	- -
Book Value per Share	- -	-0.14	-0.09	- -	- -	-0.01	-0.04	-0.04	-0.03	-0.02
Tangible Book Value per Share	- -	-0.01	-0.01	- -	- -	- -	0.01	0.03	0.02	0.01

Western Sierra Resource Corporation

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)