Author: Abt Associates Inc.

Date Created: Date Modified: 3/22/2011
Purpose: This file calculates the averate PTRA and ICR thresholds values for each industry sector. These threshold values are then used in the facility-level moderate-impacts assessment.

File Contents: Worksheet Contents Thresholds Calculates average PTRA and ICR thresholds for each industry sector Neg. Val. Adj. Fac. Contains alternate adjustment factors to be used when PTRA is negative Data-all years Compiles all data from years 1998 to 2008 for each NAICS code and calculates weighted value of shipments for PTRA and ICR for each year and sector 1998data Contains raw RMA data for 1998 1999data Contains raw RMA data for 1999 2000data Contains raw RMA data for 2000 2001data Contains raw RMA data for 2001 2002data Contains raw RMA data for 2002 2003data Contains raw RMA data for 2003 2004data Contains raw RMA data for 2004 2005data Contains raw RMA data for 2005 2006data Contains raw RMA data for 2006 2007data Contains raw RMA data for 2007 2008data Contains raw RMA data for 2008 Parents Shows the RMA data availability by year for each NAICS code Facilities Assigns a sector code to each 316(b) NAICS code and sectorApplying Industry-wide Adjustment Factors to Negative Values

Sector Sector Name Total Obs. Neg. PTRA Miss. PTRA Data Neg. ICR Miss. ICR Data VOS-Wgtd. PTRA PTRA

VOS Avg.

PTRA VOS-Wgtd. ICR ICR VOS Avg. ICR

6 Food 12 2 0 0 0 96,959,560 75,963,041 1.3 182,634,375 75,963,041 2.4 4 Paper 44 12 3 0 3 673,987,208 805,644,206 0.8 1,499,784,999 805,644,206 1.9 5 Petroleum 11 0 0 0 0 6,083,194,626 2,142,380,493 2.8 5,707,789,879 2,142,380,493 2.7 1 Chemicals 88 17 0 3 0 4,597,170,211 2,969,735,362 1.5 6,022,635,135 2,969,735,362 2.0 2 Steel 45 15 0 7 0 776,669,558 685,254,823 1.1 1,185,229,351 685,254,823 1.7 3 Aluminum 11 2 4 0 5 22,515,681 26,700,975 0.8 42,271,402 22,886,550 1.8 7 

### Other 55 22 6 3 5 335,134,111 725,106,777 0.5 1,123,960,042 731,884,682 1.5

### 1 2 3 4 5 6 7 8

Sector Sector

Name VOS-Wgtd. PTRA

Adj. Factor PTRA VOS PTRA Adj. Factor VOS-Wgtd. ICR

Adj. Factor ICR VOS ICR Adj. Factor
6 Food 31,205,900 75,963,041 0.41 91,478,726 75,963,041 1.20 4 Paper 256,797,257 805,644,206 0.32 587,986,340 805,644,206 0.73 5 Petroleum 727,243,394 2,142,380,493 0.34 1,091,933,726 2,142,380,493 0.51 1 Chemicals 673,739,173 2,969,735,362 0.23 1,452,520,348 2,969,735,362 0.49 2 Steel 210,152,265 685,254,823 0.31 325,716,186 685,254,823 0.48 3 Aluminum 16,325,487 26,700,975 0.61 11,756,002 22,886,550 0.51 7 

### Other 163,711,148 725,106,777 0.23 387,082,821 731,884,682 0.531 2 3 4 5 6 7 8 9 10 11 12 13 14 15 6 5 3 4 5 6 7 8 9 10 11 12 13

NAICS Sector Sector Name Year Unqualified Reviewed Compiled Tax Returns Other Number of Statements Cash &

Equivalents Trade

Receivables - (net) Inventory All Other Current Assets Total Current

Assets

311211 6 Food 1998 25 6 8 3 10 52 5.1 16.6 16.6 1.5 39.7 313311 7 Other 1998 17 12 10 4 16 59 6.5 27.9 20.1 1.6 56.1 321113 7 Other 1998 75 80 79 19 65 318 5.5 11.6 26.9 3.4 47.5 322121 4 Paper 1998 31 15 10 1 27 84 6.1 21.3 20.1 1.5 48.9 322130 4 Paper 1998 13 4 2 7 26 6.6 18 15.4 1.1 41 322222 4 Paper 1998 21 23 13 5 20 82 6 30.2 20.3 1.5 58 322299 4 Paper 1998 17 20 18 1 16 72 7 25.6 21.8 2.2 56.6 324110 5 Petroleum 1998 22 7 3 1 14 47 5.5 17.6 15.3 1.8 40.1 325188 1 Chemicals 1998 28 13 14 4 27 86 8.2 27.6 17.9 2.6 56.3 325199 1 Chemicals 1998 20 9 4 1 21 55 7.7 22.4 17.8 2.1 49.9 325211 1 Chemicals 1998 64 36 30 4 53 187 6.5 26.3 19.9 1.8 54.5 325311 1 Chemicals 1998 14 11 7 3 13 48 7.6 20 27.8 3.5 58.8 325411 1 Chemicals 1998 25 2 6 1 25 59 11.2 21.9 27.1 2.8 63 325412 1 Chemicals 1998 46 9 8 1 28 92 11.9 18.6 21.2 2.6 54.3 325611 1 Chemicals 1998 16 12 12 1 8 49 7.1 26.9 26.5 3.2 63.7 325998 1 Chemicals 1998 27 20 15 8 28 98 7.4 29.6 22.2 2.4 61.5 331111 2 Steel 1998 29 18 16 41 104 5.1 26.4 23.7 2 57.3 331210 2 Steel 1998 26 13 5 26 70 4.9 26.8 31.4 1.4 64.5 331221 2 Steel 1998 25 10 4 1 17 57 4.1 27.9 27.4 1.1 60.5 331222 2 Steel 1998 11 8 12 1 18 50 4.5 29.2 24.3 1.6 59.7 331314 3 Aluminum 1998 0 0 0 0 0 0 0 0 0 0 0 332211 7 Other 1998 13 7 4 3 14 41 7.7 23 31.6 3.2 65.4 332999 7 Other 1998 85 127 124 47 149 532 7.8 27.2 20.3 2.2 57.4 336412 7 Other 1998 18 9 10 3 13 53 7.2 19.8 35.8 1.9 64.6 311211 6 Food 1999 24 9 8 4 17 62 4.8 18.7 18.2 0.7 42.3 313311 7 Other 1999 21 11 4 3 14 53 8.8 24 19.3 1.9 54 321113 7 Other 1999 77 70 80 29 61 317 6.3 11.9 26.1 3.4 47.7 322121 4 Paper 1999 23 12 6 3 21 65 4.5 21.8 17.4 0.8 44.5 322130 4 Paper 1999 12 4 1 3 20 4.5 22 15.9 2.2 44.7 322222 4 Paper 1999 22 19 11 4 27 83 6.6 28.7 20.5 1.2 57 322299 4 Paper 1999 23 16 15 2 16 72 5.1 27.3 23.7 1.4 57.6 324110 5 Petroleum 1999 18 5 4 10 37 9 26 18.5 2.9 56.2 325188 1 Chemicals 1999 28 15 10 3 29 85 6.2 23 18.8 2.3 50.4 325199 1 Chemicals 1999 22 14 8 2 14 60 8.9 25 17.7 1.7 53.3 325211 1 Chemicals 1999 49 38 23 7 65 182 6.4 27.2 20.2 1.4 55.2 325311 1 Chemicals 1999 13 9 8 2 14 46 5.6 24.7 27.9 1.8 60 325411 1 Chemicals 1999 33 6 10 3 20 72 8.8 23.2 27.6 3.8 63.4 325412 1 Chemicals 1999 31 8 5 6 28 78 11.4 21 20.8 3.8 57 325611 1 Chemicals 1999 15 5 6 2 13 41 8.3 27.3 23.8 2.5 61.9 Type of Statement ASSETS (Median)16 17 18 19 20 21 22 23 24 25 14 15 16 17 18 19 20 21 22 23

Fixed A ssets (net) Intangibles (net) All Other NonCurrent A

ssets Total A

ssets Notes PayableShort Term Cur. Mat.-L/T/D Trade Payables Income Taxes Payable All Other Current

Liabilities Total Current

Liabilities 47.6 5.9 6.7 100 10.9 3.2 9.4 0.1 5.2 28.8 34.6 2.5 6.8 100 14.7 5.2 14.4 0.1 6.1 40.6 41.4 0.8 10.3 100 14.9 5.5 6.4 0.1 5.2 32.2 44.8 2 4.2 100 6.2 5 13.7 0.2 9.2 34.3 51.5 1.9 5.6 100 5 4.9 11.1 0.2 10.2 31.3 34 2.3 5.7 100 8.7 5.2 16.7 0.5 8.1 39.1 33.4 3.6 6.3 100 9 4.9 15.5 0.3 5.8 35.5 48.4 3 8.5 100 7 6.1 13.3 0.1 7.5 34 32.3 3.7 7.7 100 5.1 3.2 16.6 0.5 9.9 35.3 36.2 7.7 6.1 100 6.7 4.2 11.6 0.8 7.8 31.1 36.9 3.8 4.8 100 11.2 4.2 15.7 0.3 7.3 38.7 33.5 3.1 4.6 100 13.8 3.3 17.7 0.3 7.3 42.4 28.5 4.4 4.2 100 9.9 2.8 12.7 0.4 6.7 32.4 29.5 9.4 6.7 100 8.4 3.9 13.1 0.6 10.3 36.3 25.6 2.5 8.3 100 10.7 3.1 16.6 0.6 9.9 41 24.9 5.8 7.7 100 10 2.4 15.4 0.7 8.2 36.7 34.2 1.9 6.5 100 10.1 4.6 15.9 0.4 9 39.9 29.1 2.5 3.8 100 14.3 2.8 15.8 0.2 9.7 42.8 31.6 1.8 6.1 100 11.5 3.1 17 0.1 8.4 40.1 32.9 2.5 4.9 100 14.9 4 18.4 0.4 7.4 45.1 0 0 0 0 0 0 0 0 0 0 27.5 2.2 4.9 100 9.1 4 12.1 0.2 8.8 34.2 34.3 3.1 5.2 100 8.8 4.8 13.3 0.5 8.6 36 23.6 6.1 5.7 100 8.1 4 12.2 0.6 10.4 35.3 48.7 2.8 6.2 100 8.6 4.2 11.3 0.5 6.9 31.5 35.8 4.4 5.7 100 9.5 6.5 15.7 0.3 7.2 39.1 41.6 0.7 10 100 12.9 4.9 6.8 0.3 5.2 30.1 48.5 1.9 5 100 6.9 5.2 14 0.1 7.4 33.7 47.5 2.3 5.5 100 6.2 5.9 14.9 0.1 6 33 29.8 8.1 5 100 6.5 4.8 17.5 0.2 7 35.9 35.3 2.3 4.9 100 11.1 5.7 18 0.6 9.6 45 36.4 2.2 5.1 100 7.7 2.2 21.4 0.6 8.7 40.7 35.6 7.5 6.5 100 7.5 4 12.2 0.6 9.3 33.6 32 9.6 5.1 100 6.7 3.2 14.3 0.4 7.4 31.9 36.6 3.5 4.8 100 9.2 4.4 15.9 0.6 9.4 39.5 32.8 2.4 4.7 100 13.3 3.1 19.1 0.3 7.4 43.1 25.6 5.9 5.1 100 8.4 3.1 15.5 0.3 9.6 36.9 27.7 7.4 7.9 100 7.6 4.3 13.7 0.5 8.3 34.4 30.3 3.5 4.2 100 8.5 3.4 16 0.2 11.7 39.7 ASSETS (Median) LIABILITIES (Median)26 27 28 29 30 31 32 33 34 35 36 24 25 26 27 28 29 30 31 32 33 34

Long Term Debt Deferred Taxes All Other NonCurrent Liabilities Net Worth Total Liabilities & Net Worth Net Sales Gross ProfitOperating Expenses Operating Profit All Other Expenses (net) Profit Before

Taxes 27.4 2 7.1 34.7 100 100 26.2 21.9 4.3 1.7 2.6 17.1 1 2.8 38.6 100 100 26.2 21.5 4.7 1.2 3.5 24.6 0.6 3.8 38.8 100 100 19.4 16.2 3.2 1.5 1.8 22.1 1.5 4.9 37.2 100 100 23.6 18.4 5.2 1.7 3.5 33.2 1.9 2.2 31.3 100 100 25.6 18.9 6.7 3.9 2.9 16.5 0.8 2.6 41 100 100 30.4 24.7 5.7 1.1 4.6 20 0.5 4.4 39.5 100 100 29.3 24.3 5 1.4 3.6 20.4 2 6 37.5 100 100 21.7 16.4 5.3 1.4 3.9 17.5 0.8 5.6 40.8 100 100 29.9 25.1 4.8 1.1 3.7 21.4 0.8 5.4 41.3 100 100 36.7 28.2 8.5 2.1 6.4 19.8 1.1 4.9 35.6 100 100 27.9 21.8 6.1 1.4 4.7 18.3 0.4 6.1 32.9 100 100 27.7 22.3 5.4 2 3.4 16.8 1.2 3.2 46.4 100 100 44.8 36.8 8 0.8 7.2 14.8 0.9 4.7 43.3 100 100 38.8 89.5 -50.7 3.6 -54.3 16.8 0.2 5.2 36.8 100 100 38.6 33.5 5.1 0.7 4.5 13.4 0.5 3.3 46.1 100 100 35.4 43.4 -8.1 -81.7 73.6 19.4 0.9 4.8 34.9 100 100 22.8 17.1 5.7 1.5 4.2 17.7 0.8 5.7 33.1 100 100 18.1 14.1 4 1 3.1 17.2 0.9 5.7 36 100 100 19.3 14.1 5.2 1.5 3.7 15.6 0.5 5.9 32.9 100 100 21.6 15.9 5.6 1.5 4.1 0 0 0 0 0 0 0 0 0 0 0 21.5 0.6 4.6 39.1 100 100 37 31.1 6 1.2 4.7 20.6 0.7 3.9 38.9 100 100 31.3 24.8 6.5 1.3 5.2 19.9 0.6 4 40.1 100 100 30.9 20.5 10.4 -0.1 10.5 29 1 5.2 33.2 100 100 24.3 20.8 3.5 1.4 2.1 14.7 1.3 4.1 40.8 100 100 26.5 20.9 5.7 1.9 3.8 23.2 0.6 4.4 41.8 100 100 21.1 15.7 5.4 1.3 4.1 25.3 1.2 3.6 36.2 100 100 28.5 21.7 6.8 1.3 5.4 26.6 1.2 0.8 38.4 100 100 23.6 17.2 6.5 2.2 4.2 17.8 0.8 6.3 39.2 100 100 32.1 25.9 6.2 1.2 5 18.3 0.7 3.4 32.7 100 100 28.3 23.5 4.8 1.3 3.5 12.8 2.3 6.8 37.4 100 100 20.5 16.3 4.2 1.1 3.1 21.3 1.1 4.6 39.4 100 100 35 28.3 6.7 1 5.7 20.7 0.9 3.2 43.3 100 100 36 28.5 7.4 0.9 6.6 20.5 0.9 3.1 36 100 100 30.3 23.6 6.8 1.6 5.1 17.8 0.4 4 34.6 100 100 28.5 23.4 5 1.3 3.8 14.5 0.3 3.5 44.9 100 100 43.4 34.9 8.5 0.2 8.3 14.2 0.4 5.3 45.8 100 100 46.2 36.2 10 0.9 9.1 18.8 0.4 4.8 36.3 100 100 41.3 35.1 6.2 0.8 5.4 INCOME DA

TA (Median)37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52

35 36 37 38 39 40 41 42 43 44 45

Upper Median Lower Upper Median Lower 2.2 1.4 1 1.4 0.7 0.4[22] 16.9 16.9[29] 12.6 12.6[37] 9.8 9.8[20] 18.1 18.1 [34] 10.6 10.6 2.5 1.3 1 1.4 0.9 0.5[33] 10.9 10.9[44] 8.3 8.3[58] 6.3 6.3[15] 24.6 24.6[46] 8.0 8 2.5 1.5 1 1 0.5 0.3[13] 28.5 28.5[18] 20.1 20.1 [26] 14.1 14.1 [33] 11.2 11.2[58] 6.3 6.3 2.7 1.6 1 1.4 0.9 0.5[30] 12.3 12.3[37] 9.9 9.9[46] 7.9 7.9[27] 13.5 13.5[41] 8.9 8.9 2 1.3 0.9 1.1 0.7 0.5[26] 14.1 14.1 [41] 8.9 8.9[52] 7.0 7[25] 14.6 14.6[41] 9.0 9 2.3 1.5 1.1 1.6 0.9 0.7[36] 10.0 10[45] 8.1 8.1 [53] 6.9 6.9[24] 15.2 15.2[40] 9.2 9.2 2.5 1.7 1.1 1.5 0.9 0.5[32] 11.4 11.4[39] 9.4 9.4[53] 6.9 6.9[29] 12.6 12.6[49] 7.5 7.5 1.5 1.2 0.9 0.9 0.6 0.4[17] 21.2 21.2[28] 12.8 12.8[42] 8.7 8.7[16] 22.4 22.4[28] 13.2 13.2 2.5 1.7 1.1 1.5 1 0.6[37] 9.8 9.8[47] 7.8 7.8[59] 6.2 6.2[22] 16.6 16.6[50] 7.3 7.3 2.5 1.7 1 1.3 1 0.5[33] 11.2 11.2[44] 8.3 8.3[54] 6.8 6.8[37] 9.8 9.8[60] 6.1 6.1 2.1 1.4 1 1.4 0.8 0.6[35] 10.4 10.4[45] 8.0 8[55] 6.6 6.6[29] 12.5 12.5[48] 7.6 7.6 2 1.4 1 1.1 0.6 0.3[20] 18.0 18[35] 10.4 10.4[48] 7.7 7.7[47] 7.7 7.7[70] 5.2 5.2 3.1 2 1.3 2.1 1.1 0.5[33] 11.0 11 [45] 8.1 8.1 [61] 6.0 6[70] 5.2 5.2[106] 3.5 3.5 2.6 1.6 1.1 1.5 0.9 0.5[34] 10.9 10.9[50] 7.4 7.4[65] 5.6 5.6[59] 6.1 6.1[106] 3.4 3.4 2.9 1.5 1 1.5 0.8 0.5[34] 10.7 10.7[42] 8.6 8.6[47] 7.7 7.7[49] 7.4 7.4[62] 5.9 5.9 2.8 1.7 1.2 1.8 1 0.7[38] 9.5 9.5[46] 8.0 8[58] 6.3 6.3[34] 10.7 10.7[53] 6.9 6.9 2.5 1.5 1 1.5 0.8 0.5[34] 10.6 10.6[45] 8.2 8.2[57] 6.4 6.4[18] 19.9 19.9[59] 6.2 6.2 2.8 1.6 1.1 1.2 0.7 0.5[33] 11.1 11.1 [43] 8.5 8.5[53] 6.8 6.8[44] 8.4 8.4[71] 5.1 5.1 2.8 1.6 1 1.4 0.9 0.5[35] 10.6 10.6[43] 8.6 8.6[53] 6.9 6.9[36] 10.0 10[64] 5.7 5.7 1.8 1.3 1 0.9 0.7 0.5[36] 10.1 10.1 [40] 9.0 9[54] 6.7 6.7[32] 11.4 11.4[49] 7.5 7.5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3.2 2.2 1.2 1.5 0.9 0.6[32] 11.3 11.3[47] 7.8 7.8[59] 6.2 6.2[54] 6.8 6.8[100] 3.7 3.7 2.7 1.7 1.1 1.7(530) 1.0 0.6[31] 11.8 11.8[43] 8.6 8.6[56] 6.6 6.6[19] 19.1 19.1 [42] 8.7 8.7 2.9 2.1 1.3 1.1 0.7 0.5[27] 13.3 13.3[48] 7.6 7.6[59] 6.2 6.2[70] 5.2 5.2[99] 3.7 3.7 2 1.4 1.1 1.2 0.8 0.5[25] 14.8 14.8[31] 11.8 11.8[44] 8.4 8.4[24] 15.3 15.3[37] 10.0 10 2.4 1.5 1 1.5 0.8 0.5[27] 13.3 13.3[40] 9.2 9.2[52] 7.0 7[13] 28.2 28.2[41] 9.0 9 2.7 1.6 1.1 1.1 0.5 0.3[12] 29.4 29.4[17] 21.3 21.3[25] 14.5 14.5[28] 12.8 12.8[54] 6.7 6.7 2 1.2 0.9 1.1 0.8 0.5[30] 12.0 12[41] 9.0 9[47] 7.8 7.8[22] 16.6 16.6[37] 9.9 9.9 2.4 1.5 0.9 1.1 0.9 0.5[32] 11.5 11.5[39] 9.4 9.4[46] 7.9 7.9[21] 17.3 17.3[45] 8.1 8.1 2.7 1.5 1.1 1.5 0.9 0.7[35] 10.4 10.4[44] 8.3 8.3[58] 6.3 6.3[32] 11.4 11.4[48] 7.7 7.7 2 1.4 1 1.1 0.7 0.5[35] 10.3 10.3[43] 8.5 8.5[52] 7.0 7[32] 11.5 11.5[55] 6.7 6.7 1.8 1.3 1 1.1 0.8 0.5[22] 16.4 16.4[38] 9.5 9.5[52] 7.0 7[10] 35.2 35.2[32] 11.3 11.3 2.4 1.6 1 1.3 0.8 0.5[37] 10.0 10[47] 7.8 7.8[57] 6.4 6.4[41] 9.0 9[63] 5.8 5.8 2.8 1.8 1.1 1.7 1.1 0.7[33] 11.1 11.1 [49] 7.4 7.4[65] 5.6 5.6[35] 10.4 10.4[57] 6.5 6.5 2.2 1.5 1 1.5 0.9 0.5[38] 9.7 9.7[48] 7.5 7.5[59] 6.2 6.2[34] 10.8 10.8[52] 7.0 7 2.1 1.4 1 1 0.8 0.4[29] 12.8 12.8[43] 8.5 8.5[55] 6.7 6.7[37] 9.9 9.9[63] 5.7 5.7 3 1.9 1.2 1.7 0.9 0.6[31] 11.6 11.6[45] 8.1 8.1 [60] 6.1 6.1[63] 5.8 5.8[93] 3.9 3.9 3.1 1.8 1.2 2 1 0.5[35] 10.4 10.4[49] 7.4 7.4[66] 5.5 5.5[67] 5.5 5.5[96] 3.8 3.8 2.9 1.7 1.1 1.9 1 0.6[38] 9.5 9.5[47] 7.7 7.7[60] 6.1 6.1[46] 7.9 7.9[67] 5.5 5.5 Cost of Sales / Inventory

Upper Median Lower Median Upper Current Ratio Quick Ratio Sales / Receivables Ratio53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70

46 47 48 49 50 51 52 53 54 55 56 57

Upper Median Lower Upper Lower Upper [62] 5.9 5.9[13] 28.7 28.7[21] 17.8 17.8[29] 12.5 12.5 7 17 334.8 6.3(51) 3.0 3 1.4 6.3(23) 2.6 2.6 [82] 4.5 4.5[18] 20.7 20.7[28] 13.2 13.2[45] 8.1 8.1 7.5 20.6 999.8 7.9(55) 2.6 2.6 1.2 2.9(15) 1.4 1.4 [96] 3.8 3.8[5] 80.2 80.2[10] 35.6 35.6[18] 20.0 20 6.1 12.1 166.7 4(306) 2.0 2 0.9 2.8(85) 1.6 1.6 [73] 5.0 5[22] 16.5 16.5[29] 12.5 12.5[40] 9.1 9.1 5.9 11.9 -130.4 10.7(80) 3.0 3 1.3 6.9(33) 3.1 3.1 [60] 6.1 6.1 [22] 16.9 16.9[30] 12.3 12.3[41] 8.9 8.9 7.5 19.1 -36.1 4.4(25) 2.2 2.2 1.4 [62] 5.9 5.9[17] 21.7 21.7[32] 11.5 11.5[49] 7.5 7.5 6.4 12.3 52.5 8.9(75) 3.9 3.9 1.2 6.5(31) 2.7 2.7 [78] 4.7 4.7[18] 20.4 20.4[30] 12.2 12.2[45] 8.1 8.1 6.2 9.9 52.3 8.1(64) 2.9 2.9 1.5 3.5(24) 2.0 2 [48] 7.6 7.6[16] 22.2 22.2[26] 14.2 14.2[38] 9.6 9.6 14 32.1 -78.7 5.6(45) 3.2 3.2 1.6 6.7(20) 3.2 3.2 [74] 4.9 4.9[22] 16.5 16.5[38] 9.5 9.5[60] 6.0 6 5.4 8.8 65.8 9.6(74) 4.4 4.4 1.7 6.1(26) 2.5 2.5 [94] 3.9 3.9[20] 18.4 18.4[35] 10.5 10.5[50] 7.3 7.3 6.6 9.6 808.4 12(52) 3.4 3.4 1.1 16.2(16) 3.4 3.4 [67] 5.4 5.4[23] 15.8 15.8[34] 10.7 10.7[52] 7.1 7.1 7 14.1 89.9 8.6(169) 3.3 3.3 1.2 5.5(72) 2.6 2.6 [118] 3.1 3.1 [22] 16.3 16.3[37] 10.0 10[62] 5.9 5.9 5.2 13.8NM 6.4(47) 2.6 2.6 1.3 6.4(15) 3.1 3.1 [151] 2.4 2.4[25] 14.8 14.8[42] 8.6 8.6[74] 5.0 5 3.8 6 17.2 21.8(51) 6.7 6.7 2.1 23.7(23) 6.6 6.6 [145] 2.5 2.5[29] 12.5 12.5[52] 7.0 7[82] 4.4 4.4 3.8 8.2 41.1 15.9(79) 4.0 4 2.1 17.5(37) 5.9 5.9 [92] 4.0 4[18] 20.1 20.1 [40] 9.2 9.2[57] 6.4 6.4 5.2 14.2 392.8 19.5(43) 4.6 4.6 1.2 31.1(12) 7.2 7.2 [74] 4.9 4.9[24] 14.9 14.9[38] 9.6 9.6[59] 6.1 6.1 4.8 8.2 23.9 19.2(86) 3.7 3.7 1 18.9(31) 2.8 2.8 [94] 3.9 3.9[20] 17.9 17.9[31] 11.7 11.7[45] 8.2 8.2 5.5 11.1 132.3 7.5(95) 3.4 3.4 1.5 8.5(38) 3.4 3.4 [99] 3.7 3.7[18] 20.8 20.8[25] 14.4 14.4[44] 8.3 8.3 4.4 8.9 52.7 9.6(65) 2.9 2.9 1.2 9.5(26) 2.6 2.6 [82] 4.5 4.5[22] 16.3 16.3[34] 10.7 10.7[45] 8.1 8.1 5.4 11.8 108.4 7.3(52) 2.8 2.8 1.6 6.5(20) 2.9 2.9 [70] 5.2 5.2[22] 16.6 16.6[33] 11.0 11 [44] 8.3 8.3 8.6 16.5 122 5(47) 2.5 2.5 1.4 4(18) 2.0 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 [157] 2.3 2.3[18] 20.2 20.2[31] 12.0 12[46] 8.0 8 3.7 5.1 17.7 8.5(38) 2.8 2.8 1.3 3.6(17) 2.6 2.6 [72] 5.0 5[14] 25.3 25.3[25] 14.8 14.8[37] 9.8 9.8 5.6 9.9 43.4 9.7(493) 3.8 3.8 1.6 5.9(199) 2.6 2.6 [161] 2.3 2.3[22] 16.7 16.7[33] 11.1 11.1 [51] 7.1 7.1 3 5.5 15.7 11.3(45) 4.6 4.6 2.2 8.5(26) 3.7 3.7 [59] 6.2 6.2[15] 24.3 24.3[22] 16.6 16.6[34] 10.7 10.7 9.2 18.2 79.8 6.6 2.8 2.8 1.5 6.3(18) 3.8 3.8 [70] 5.2 5.2[16] 22.9 22.9[28] 12.9 12.9[54] 6.8 6.8 7.5 13.6NM 8.4(49) 3.5 3.5 0.8 7.4(16) 3.4 3.4 [89] 4.1 4.1 [5] 74.0 74[11] 32.1 32.1 [19] 19.2 19.2 6.6 12.2 60.9 5.8(305) 2.6 2.6 1.4 3.1(72) 2.0 2 [60] 6.1 6.1 [25] 14.6 14.6[35] 10.6 10.6[46] 8.0 8 9 42.7 -84.7 8.6(59) 4.1 4.1 2.2 5.6(27) 3.2 3.2 [55] 6.6 6.6[22] 16.6 16.6[33] 11.0 11 [41] 9.0 9 6.8 15.8 -52.3 5.2(17) 2.6 2.6 1.1 [72] 5.1 5.1 [25] 14.7 14.7[34] 10.9 10.9[53] 6.9 6.9 7 12.1 28.9 6.1(74) 4.1 4.1 1.9 4.8(30) 2.2 2.2 [85] 4.3 4.3[21] 17.2 17.2[31] 11.6 11.6[56] 6.6 6.6 7.8 15.2NM 7.3(70) 3.3 3.3 1.5 7.5(27) 2.6 2.6 [55] 6.7 6.7[20] 18.1 18.1 [36] 10.0 10[60] 6.0 6 10.7 20.7 134.9 13.3(35) 6.8 6.8 1.3 33.4(17) 4.0 4 [88] 4.1 4.1 [24] 15.4 15.4[37] 9.9 9.9[56] 6.5 6.5 5.5 11.1 NM 11.9(75) 3.9 3.9 1.2 3.9(30) 1.9 1.9 [77] 4.7 4.7[19] 19.5 19.5[39] 9.4 9.4[59] 6.2 6.2 4.4 8.9 32.7 9.9(57) 4.2 4.2 1.5 19.8(23) 5.2 5.2 [74] 4.9 4.9[26] 13.9 13.9[35] 10.3 10.3[51] 7.2 7.2 6.3 11.7 135.5 7.5(159) 3.2 3.2 1.5 4.9(57) 2.5 2.5 [120] 3.0 3[25] 14.7 14.7[41] 8.9 8.9[64] 5.7 5.7 6.1 13.8 454 5.8(43) 3.2 3.2 1.1 3.8(10) 1.6 1.6 [125] 2.9 2.9[23] 15.6 15.6[44] 8.3 8.3[70] 5.2 5.2 4 6.2 18 14.1(64) 4.2 4.2 1.7 29.1(23) 3.3 3.3 [139] 2.6 2.6[29] 12.6 12.6[48] 7.5 7.5[75] 4.8 4.8 3.2 7.4 18.5 19.8(65) 4.1 4.1 1.3 19.9(25) 7.3 7.3 [97] 3.8 3.8[28] 12.8 12.8[44] 8.3 8.3[59] 6.2 6.2 4.3 12.8 88.4 21.3(38) 4.9 4.9 1 12.7(15) 5.9 5.9 Median Median Median Lower Upper Lower Cost of Sales / Payables Sales / Working Capital EBIT / Interest Net Profit + DDA / Curr Mat LTD71 72 73 74 75 76 77 78 79 80 81

58 59 60 61 62 63 64 65 66 67

Lower Upper Median Lower Upper Median Lower Upper Lower 1.1 0.8 1.5 2.9 0.8 1.8 3.6 37.9(43) 14.3 14.3 4.9 0.4 0.4 0.9 3 0.9 2.4 5.2 38.2(55) 15.3 15.3 3.9 0.8 0.5 1 1.9 0.7 1.8 3.5 24.5(291) 11.5 11.5 0.4 1.7 0.7 1.3 3 0.7 2.3 3.8 35.6(77) 24.6 24.6 6.8

1 1.7 5.2 1.1 2.6 7.9 37.7(24) 24.0 24 12 1.2 0.4 0.8 1.7 0.7 1.6 3.2 44.5(76) 17.4 17.4 4.3 1.2 0.4 0.8 2.1 0.8 1.7 4.3 43.9(69) 18.6 18.6 5.3 1.5 0.9 1.4 2.6 1.1 1.9 3.6 31.4(46) 17.2 17.2 7.1 1 0.4 0.9 1.8 0.8 1.8 3.7 41.4(80) 25.7 25.7 6.2 2.3 0.6 1 2.8 0.7 1.7 7.1 54(46) 24.5 24.5 9 1.2 0.5 1.1 2.7 0.7 2.1 6.1 44.4(165) 22.6 22.6 7.4 0.9 0.7 1.2 2.3 0.9 2.3 7.3 47.3(44) 22.0 22 7.2 3.3 0.3 0.6 0.9 0.4 0.9 2.4 49.7(53) 32.7 32.7 12.3 1.8 0.4 0.9 2.4 0.6 1.5 5.2 59.8(76) 28.7 28.7 10.3 1.2 0.2 0.9 2.6 0.6 1.9 6 52.6(43) 17.2 17.2 0.8 1.6 0.3 0.6 1.3 0.5 1.2 3.5 53.5(90) 21.8 21.8 5.7 2 0.4 0.9 2.3 0.9 2 4.7 42.2(98) 22.1 22.1 6.9 1.4 0.3 0.8 2.1 1.1 2.5 5.3 50.1(62) 22.7 22.7 5.6 1.7 0.5 0.9 2.2 0.9 2.1 5.9 41.6(54) 21.0 21 10.7 0.8 0.5 1 1.8 1.2 1.9 4.6 32.8(45) 16.2 16.2 7 0 0 0 0 0 0 0 0 0 0 0 1.2 0.3 0.8 1.6 0.8 1.5 4.7 37.6(38) 24.4 24.4 6.4 1.3 0.4 0.9 2.1 0.7 1.7 4.5 54.1(486) 25.6 25.6 8.5 1.4 0.3 0.6 2 0.6 1.6 4.6 57.4(47) 34.1 34.1 12.4 2.3 0.7 1.6 3.5 0.9 2.1 5.5 32.9(55) 19.8 19.8 7.8 1.5 0.5 0.9 2.1 0.7 1.6 3.8 48.8(51) 12.7 12.7 4.8 0.8 0.5 1 2.1 0.7 1.6 3.2 33.6(303) 16.3 16.3 3.5 1.6 0.7 1.4 2.6 0.9 2 3.1 42.7(62) 27.3 27.3 8.9

0.7 1.4 2.6 1.1 1.6 3.4 29.2(19) 17.4 17.4 8.1 1.3 0.4 1 2.3 0.8 2 4.3 38.8(69) 20.4 20.4 4.9 0.9 0.5 1 2.5 1 2.2 7.2 49.3(62) 24.6 24.6 8.7 1.8 0.6 1 1.9 0.9 1.7 3.2 42(35) 23.2 23.2 10 1 0.5 1.3 2.7 0.7 2 6.2 41.6(73) 20.3 20.3 5 2.2 0.4 1 1.8 0.7 1.4 4.8 43.6(52) 23.9 23.9 9.9 1.3 0.6 1.1 2.4 0.8 2 4.2 45.8(165) 23.4 23.4 8.6 -0.6 0.6 0.9 2.2 0.7 1.7 4.6 32.4(42) 17.8 17.8 2.9 0.8 0.3 0.6 1.1 0.6 1.6 3.8 61(67) 24.8 24.8 7.3 2.6 0.3 0.6 1.5 0.6 1.2 2.9 61.6(70) 25.2 25.2 4.2 0.9 0.4 1 2.7 0.5 2.1 5.4 42.8(36) 24.0 24 2.6 Median RATIOS Net Profit + DDA / Curr Mat LTD Fixed / Worth Debt / Worth %Profit before Taxes / Tangible Net82 83 84 85 86 87 88 89 90 91 92 93 94

68 69 70 71 72 73 74 75 76 77 78 79

Upper Median Lower Upper Median Lower Upper Median Lower Upper Lower 15.3 6.9 1.5 7.3 4.6 2.7 2.7 2.1 1.4 2(50) 2.9 2.9 4.7 13.5 5.9 0.7 15.7 6.6 3.9 2.8 2.1 1.5 1.4(56) 2.9 2.9 4.3 10.1 4 -0.7 8.2 4.9 3.1 2.6 1.9 1.2 2.2(296) 3.5 3.5 5.4 12.5 6.9 1.2 7.9 4.1 2.6 2.4 1.8 1.4 1.6(75) 3.1 3.1 4.8 12.9 5.2 1.2 6 2.7 1.5 2.2 1.4 1 2.1(23) 4.3 4.3 6 16.2 6.9 1.3 13.7 7.2 3.9 3.1 2.3 1.7 1.6(77) 2.9 2.9 4.3 14.7 6.5 1.8 12.7 6.9 4 2.6 2.1 1.6 1.6(65) 3.0 3 4.3 11.8 5.4 1.6 10.2 3.9 2.1 3.1 2.1 1.2 1.6(42) 2.6 2.6 5.6 18.7 7.5 2.1 16 7 3.6 2.8 1.8 1.2 1.2(71) 2.3 2.3 4.6 21.4 10 1 9.8 4.8 3 2.4 1.6 1.3 1.4(43) 2.9 2.9 4.5 15.9 6.8 1.3 10.3 5.3 3.3 2.7 2 1.4 2(173) 3.2 3.2 4.6 14.8 6.6 1.6 11.8 5.4 3.7 2.5 2 1.3 1.3(43) 2.1 2.1 4 27.2 14.6 4.1 15.8 6 3.1 2.3 1.7 1.1 1.4(52) 2.5 2.5 3.1 20.7 10.1 2.1 10.6 4.6 2.5 1.8 1.2 0.9 1.9(79) 3.1 3.1 4.4 18.5 6.7 0.2 20 10.4 5.5 3.1 2.4 1.7 0.8(46) 1.7 1.7 2.8 19.8 8 0.9 21.5 9.5 4.6 2.8 2 1.5 1.3(88) 2.0 2 3.5 14.8 6.8 2 14.7 6.6 3.1 2.7 1.8 1.3 1.4(87) 2.7 2.7 4.3 15.7 6.6 0.8 17.1 7.3 3.7 2.7 1.9 1.5 1.3(57) 2.0 2 2.8 11.8 7.6 1.7 19.4 7.5 3.2 2.7 2.2 1.4 1.1(49) 1.7 1.7 3.4 13.1 6.1 1.4 18.5 6.2 4.4 2.7 2.2 1.8 1.4(45) 2.1 2.1 4.1 0 0 0 0 0 0 0 0 0 0 0 0 0 16.2 7.8 0.4 14.2 6.8 3.7 2.2 1.8 1.3 1.4(35) 2.3 2.3 4.5 19 8.8 2.5 14.7 6.8 3.9 2.8 2.2 1.7 1.4(478) 2.6 2.6 4.3 23.9 9.6 4.6 14.7 7.9 4.6 2.1 1.6 1 1(47) 2.3 2.3 3.9 12.2 6.2 1.8 7.4 4.4 2.4 2.7 2.1 1.4 1.2(56) 2.4 2.4 4.4 17.6 6.8 0.2 14.4 7.3 3.4 3 2.1 1.6 1.4(46) 3.1 3.1 4.7 13.3 6.3 1.5 9.9 5.2 3 2.8 2 1.3 2(291) 3.5 3.5 5.5 16.5 7 3.3 6.9 3.9 2.4 2.3 1.9 1.3 1.7(58) 3.1 3.1 4.8 10.9 6.4 1.7 6.8 3.2 1.8 2.3 1.8 1 2.1(14) 4.1 4.1 6.9 14.8 8.1 2.3 16.1 7.1 4.2 2.9 2.3 1.6 1.3(78) 2.3 2.3 3.6 14.9 7.2 1.8 13.5 6.1 3.4 2.7 2 1.7 1.3(65) 2.9 2.9 4.2 16.7 7.7 0.4 17.5 7.8 3.7 3.4 2.5 1.4 1.1(34) 1.9 1.9 4.4 17.8 8 1.3 11.5 4.6 2.8 2.4 1.6 1.1 1.5(77) 3.1 3.1 6 15.7 8.8 1.4 16 6.5 3.2 2.4 1.7 1.1 1.2(55) 2.9 2.9 5.3 16.8 7.1 1.8 11 5.3 3.3 2.6 2 1.4 1.7(162) 3.2 3.2 5.3 13.2 5.3 0.3 11.4 7 4.2 2.6 2 1.5 1.3(37) 2.3 2.3 3.9 20.1 8.5 2.1 21.7 8.2 4 2.6 1.8 1.2 0.9(61) 2.2 2.2 4.4 22 8.9 2 13.2 5.2 2.7 2 1.2 0.9 1.4(63) 2.9 2.9 4.9 17.7 11.2 -0.7 13.4 7.8 4.5 2.7 2.1 1.4 1.5(38) 2.1 2.1 3.2 Sales / Net Fixed A

ssets %Profit before Taxes / Total A ssets Sales / Total A ssets %Depr, Depl, Amort / Sales

Median95 96 97 98 99 100 101 102 Indicates afirm'sabilitytoallocateandmanageitsreserves

.Formula:Net operating income

80 81 82 83 84 The interest coverage ratio is used to determine how easily a company can pay interest expenses on outstanding debt.

Upper Lower PTRA ICR 2002 VOS ($, thousands) Neg.

PTRA Missing

PTRA Neg. ICR 1.7(11) 3.2 3.2 4.92285658M $2,285,6581342531M $1,342,531 2.48 2.34 $6,905,731 0 0 0 1.8(18) 5.1 5.1 10.91883589M $1,883,5891048694M $1,048,694 0.94 1.94 $6,777,905 0 0 0 1.1(114) 2.3 2.3 4.810111204M $10,111,2045326889M $5,326,889 -1.24 1.88 $21,339,251 1 0 0 2.9(15) 5.2 5.2 10.24235449M $4,235,4492565983M $2,565,983 1.78 2.08 $42,501,737 0 0 0 1345686M $1,345,6861275217M $1,275,217 2.77 2.30 $20,853,608 0 0 0 2(33) 2.8 2.8 4.1 1975250M $1,975,2501041662M $1,041,662 1.61 1.81 $11,300,603 0 0 0 2.6(28) 3.3 3.3 4.81673560M $1,673,560954225M $954,225 2.50 2.40 $4,271,782 0 0 0 4124031M $4,124,031 1783297M $1,783,297 2.17 2.38 $194,761,863 0 0 0 2.3(23) 4.4 4.4 11.13615530M $3,615,5302807395M $2,807,395 2.72 2.51 $14,757,054 0 0 0 3.3(15) 4.9 4.9 7.92336811M $2,336,811 1638065M $1,638,065 1.33 1.48 $48,232,289 0 0 0 1.9(48) 4.4 4.4 7.14759537M $4,759,5372971521M $2,971,521 1.69 1.83 $47,891,204 0 0 0 1.4(14) 3.9 3.9 11.92096667M $2,096,6671399818M $1,399,818 2.54 1.81 $3,175,532 0 0 0 1.1(13) 2.8 2.8 6.13052174M $3,052,1742030009M $2,030,009 4.56 2.76 $11,585,499 0 0 0 2.6(21) 4.7 4.7 9.62890017M $2,890,0172633135M $2,633,135 1.96 1.97 $113,991,849 1 0 1 1.9(16) 3.0 3 8.81815014M $1,815,014867315M $867,315 0.23 1.60 $17,327,898 0 0 0 1.5(25) 3.2 3.2 6.72624623M $2,624,6231464003M $1,464,003 -0.10 0.75 $13,014,617 1 0 1 2(25) 4.3 4.3 6.85172302M $5,172,3023553931M $3,553,931 2.71 2.21 $47,170,847 0 0 0 3.3(13) 6.6 6.6 8.44283540M $4,283,5402648248M $2,648,248 1.03 1.80 $6,608,720 0 0 0 1.3(12) 2.9 2.9 4.73716793M $3,716,7932446239M $2,446,239 2.39 2.12 $4,681,495 0 0 0 3.6(17) 4.6 4.6 9.51862639M $1,862,639990294M $990,294 1.91 1.93 $3,834,831 0 0 0 0 0 0 0 0 $0 $0 $0 NA NA $3,814,425 0 1 0 2.3(14) 5.5 5.5 8.6876603M $876,603531694M $531,694 0.51 1.80 $2,725,483 0 0 0 2.5(232) 4.7 4.7 8.89595396M $9,595,3965648635M $5,648,635 3.13 2.24 $12,684,814 0 0 0 1.8(16) 3.3 3.3 6.1 1575502M $1,575,5021495955M $1,495,955 4.56 2.69 $24,246,374 0 0 0 2.7(10) 4.5 4.5 8.83123031M $3,123,031 1575682M $1,575,682 3.00 2.53 $6,905,731 0 0 0 2.6(19) 4.3 4.3 7.51400509M $1,400,509720086M $720,086 0.30 1.24 $6,777,905 0 0 0 1.3(110) 2.4 2.4 5.56806789M $6,806,7894585226M $4,585,226 1.98 2.31 $21,339,251 0 0 0 1.8(13) 3.9 3.9 6.12836471M $2,836,471 1962981M $1,962,981 4.16 3.20 $42,501,737 0 0 0 1385544M $1,385,5441212795M $1,212,795 2.63 1.79 $20,853,608 0 0 0 1.4(28) 2.5 2.5 83179526M $3,179,5261975107M $1,975,107 2.85 2.60 $11,300,603 0 0 0 1.5(24) 3.5 3.5 4.61707790M $1,707,790985489M $985,489 2.47 2.41 $4,271,782 0 0 0 5095024M $5,095,0242074671M $2,074,671 0.54 1.89 $194,761,863 0 0 0 2.1(24) 5.2 5.2 10.73099180M $3,099,1802643383M $2,643,383 1.53 1.76 $14,757,054 0 0 0 2.4(21) 4.8 4.8 9.52625260M $2,625,2601865727M $1,865,727 1.57 2.09 $48,232,289 0 0 0 1.9(58) 4.8 4.8 7.64178120M $4,178,1202746111M $2,746,111 2.40 2.21 $47,891,204 0 0 0 1.4(13) 2.7 2.7 8.41903193M $1,903,1931191512M $1,191,512 0.39 1.61 $3,175,532 0 0 0 1.9(17) 5.1 5.1 9.43030563M $3,030,5632235379M $2,235,379 2.15 2.14 $11,585,499 0 0 0 1.8(17) 4.9 4.9 14.93132574M $3,132,5742838248M $2,838,248 2.20 1.68 $113,991,849 0 0 0 1.6(14) 2.6 2.6 4.32005088M $2,005,0881143319M $1,143,319 -0.80 1.34 $17,327,898 1 0 0 Initial PTRA and ICR Calculations Net Sales Total A ssets

($, million) ($, million) %Officers', Directors', Owners' Comp/Sales

MedianNet operating incomebeforetaxes÷Total assets

. The interest coverage ratio is used to determine how easily a company can pay interest expenses on outstanding debt. Including Negative Values without any adjustment Adjusting Negative Values

Missing ICRNew PTRANew ICR VOS-Wtd. PTRA VOS-Wtd.

ICR PTRA VOS ICR VOS PTRA Adj. - Diff Between Reported and Est VOS-Wtd.

PTRA Adj. - Diff Between Reported and Est ICR Adj. -

Diff Between Reported and Est VOS-Wtd.

ICR Adj. - Diff Between Reported and Est PTRA VOS -

No Missing PTRA ICR VOS - No

Missing ICR New

PTRA 0 2.48 2.34 17,131,525 16,188,318 6,905,731 6,905,731 0.98 6,772,928 0.94 6,520,295 6,905,731 6,905,731 2.48 0 0.94 1.94 6,371,231 13,152,020 6,777,905 6,777,905 0.24 1,626,697 0.74 5,018,534 6,777,905 6,777,905 0.94 0 -0.70 1.88 -14,937,476 40,211,151 21,339,251 21,339,251 0.98 21,005,825 21,339,251 21,339,251 -0.47 0 1.78 2.08 75,774,525 88,191,104 42,501,737 42,501,737 0.58 24,772,441 0.78 32,938,846 42,501,737 42,501,737 1.78 0 2.77 2.30 57,814,830 47,932,174 20,853,608 20,853,608 1.57 32,790,501 0.90 18,737,122 20,853,608 20,853,608 2.77 0 1.61 1.81 18,203,797 20,460,039 11,300,603 11,300,603 0.31 3,513,014 0.61 6,899,316 11,300,603 11,300,603 1.61 0 2.50 2.40 10,679,455 10,252,277 4,271,782 4,271,782 0.70 2,990,247 0.90 3,844,604 4,271,782 4,271,782 2.50 0 2.17 2.38 423,482,205 464,488,669 194,761,863 194,761,863 0.57 111,863,224 0.78 152,869,689 194,761,863 194,761,863 2.17 0 2.72 2.51 40,203,001 37,107,842 14,757,054 14,757,054 0.62 9,213,188 0.81 12,020,850 14,757,054 14,757,054 2.72 0 1.33 1.48 64,058,509 71,156,812 48,232,289 48,232,289 0.33 15,826,220 0.38 18,101,294 48,232,289 48,232,289 1.33 0 1.69 1.83 80,803,670 87,617,350 47,891,204 47,891,204 0.39 18,545,105 0.63 30,147,905 47,891,204 47,891,204 1.69 0 2.54 1.81 8,069,587 5,733,599 3,175,532 3,175,532 0.94 2,988,736 0.51 1,605,408 3,175,532 3,175,532 2.54 0 4.56 2.76 52,778,384 31,932,532 11,585,499 11,585,499 0.46 5,277,838 0.66 7,602,984 11,585,499 11,585,499 4.56 0 2.10 2.10 239,382,883 239,382,883 113,991,849 113,991,849 113,991,849 113,991,849 2.33 0 0.23 1.60 3,927,657 27,724,637 17,327,898 17,327,898 0.03 462,077 0.40 6,931,159 17,327,898 17,327,898 0.23 0 0.90 1.00 11,713,155 13,014,617 13,014,617 13,014,617 13,014,617 13,014,617 1.13 0 2.71 2.21 128,035,156 104,272,399 47,170,847 47,170,847 0.71 33,693,462 0.71 33,516,128 47,170,847 47,170,847 2.71 0 1.03 1.80 6,821,905 11,895,696 6,608,720 6,608,720 0.23 1,534,929 0.60 3,965,232 6,608,720 6,608,720 1.03 0 2.39 2.12 11,184,977 9,939,174 4,681,495 4,681,495 0.69 3,226,436 0.52 2,448,782 4,681,495 4,681,495 2.39 0 1.91 1.93 7,332,945 7,382,050 3,834,831 3,834,831 0.51 1,964,182 0.53 2,013,286 3,834,831 3,834,831 1.91 1 0 0.51 1.80 1,391,736 4,901,327 2,725,483 2,725,483 0.11 301,543 0.50 1,358,199 2,725,483 2,725,483 0.51 0 3.13 2.24 39,640,044 28,413,983 12,684,814 12,684,814 0.63 7,928,009 0.64 8,118,281 12,684,814 12,684,814 3.13 0 4.56 2.69 110,471,098 65,138,816 24,246,374 24,246,374 -0.04 -1,062,222 0.49 11,796,794 24,246,374 24,246,374 4.56 0 3.00 2.53 20,717,193 17,461,634 6,905,731 6,905,731 1.20 8,286,877 1.03 7,103,038 6,905,731 6,905,731 3.00 0 0.30 1.24 2,033,372 8,371,307 6,777,905 6,777,905 0.10 677,791 0.44 2,948,983 6,777,905 6,777,905 0.30 0 1.98 2.31 42,158,032 49,238,346 21,339,251 21,339,251 0.48 10,149,156 0.91 19,363,394 21,339,251 21,339,251 1.98 0 4.16 3.20 176,618,329 136,130,564 42,501,737 42,501,737 0.86 36,362,597 1.00 42,626,742 42,501,737 42,501,737 4.16 0 2.63 1.79 54,864,850 37,408,165 20,853,608 20,853,608 0.93 19,413,716 0.69 14,469,196 20,853,608 20,853,608 2.63 0 2.85 2.60 32,229,320 29,436,248 11,300,603 11,300,603 0.55 6,237,933 0.70 7,965,102 11,300,603 11,300,603 2.85 0 2.47 2.41 10,545,199 10,278,975 4,271,782 4,271,782 0.67 2,855,991 0.91 3,871,302 4,271,782 4,271,782 2.47 0 0.54 1.89 105,548,364 367,728,946 194,761,863 194,761,863 0.14 27,643,619 0.59 114,538,524 194,761,863 194,761,863 0.54 0 1.53 1.76 22,549,814 25,901,934 14,757,054 14,757,054 0.23 3,365,644 0.56 8,193,469 14,757,054 14,757,054 1.53 0 1.57 2.09 75,710,078 100,701,198 48,232,289 48,232,289 0.17 8,184,873 0.59 28,352,764 48,232,289 48,232,289 1.57 0 2.40 2.21 114,938,890 105,642,362 47,891,204 47,891,204 0.60 28,734,722 0.71 33,805,556 47,891,204 47,891,204 2.40 0 0.39 1.61 1,253,499 5,099,904 3,175,532 3,175,532 0.09 300,840 0.51 1,606,819 3,175,532 3,175,532 0.39 0 2.15 2.14 24,915,802 24,792,968 11,585,499 11,585,499 0.05 586,254 0.44 5,097,620 11,585,499 11,585,499 2.15 0 2.20 1.68 250,531,536 191,164,331 113,991,849 113,991,849 0.20 22,547,838 0.38 42,974,927 113,991,849 113,991,849 2.20 0 -0.70 1.34 -12,129,529 23,197,025 17,327,898 17,327,898 0.34 5,869,127 17,327,898 17,327,898 -0.47Excluding Negative Values

New ICR VOS-Wtd. New

PTRA VOS-Wtd.

New ICR New PTRA -

No Missing, No Negative New ICR - No

Missing, No Negative VOS-Wtd.

PTRA - No Missing, No Negative PTRAVOS-Wtd.

ICR - No Missing, No Negative PTRA VOS ICR VOS
2.34 17,131,525 16,188,318 2.48 2.34 17,131,525 16,188,318 6,905,731 6,905,731 1.94 6,371,231 13,152,020 0.94 1.94 6,371,231 13,152,020 6,777,905 6,777,905 1.88 -10,119,601 40,211,151 1.88 40,211,151 21,339,251 2.08 75,774,525 88,191,104 1.78 2.08 75,774,525 88,191,104 42,501,737 42,501,737 2.30 57,814,830 47,932,174 2.77 2.30 57,814,830 47,932,174 20,853,608 20,853,608 1.81 18,203,797 20,460,039 1.61 1.81 18,203,797 20,460,039 11,300,603 11,300,603 2.40 10,679,455 10,252,277 2.50 2.40 10,679,455 10,252,277 4,271,782 4,271,782 2.38 423,482,205 464,488,669 2.17 2.38 423,482,205 464,488,669 194,761,863 194,761,863 2.51 40,203,001 37,107,842 2.72 2.51 40,203,001 37,107,842 14,757,054 14,757,054 1.48 64,058,509 71,156,812 1.33 1.48 64,058,509 71,156,812 48,232,289 48,232,289 1.83 80,803,670 87,617,350 1.69 1.83 80,803,670 87,617,350 47,891,204 47,891,204 1.81 8,069,587 5,733,599 2.54 1.81 8,069,587 5,733,599 3,175,532 3,175,532 2.76 52,778,384 31,932,532 4.56 2.76 52,778,384 31,932,532 11,585,499 11,585,499 2.59 265,244,034 295,137,171 1.60 3,927,657 27,724,637 0.23 1.60 3,927,657 27,724,637 17,327,898 17,327,898 1.49 14,665,761 19,380,166 2.21 128,035,156 104,272,399 2.71 2.21 128,035,156 104,272,399 47,170,847 47,170,847 1.80 6,821,905 11,895,696 1.03 1.80 6,821,905 11,895,696 6,608,720 6,608,720 2.12 11,184,977 9,939,174 2.39 2.12 11,184,977 9,939,174 4,681,495 4,681,495 1.93 7,332,945 7,382,050 1.91 1.93 7,332,945 7,382,050 3,834,831 3,834,831

1.80 1,391,736 4,901,327 0.51 1.80 1,391,736 4,901,327 2,725,483 2,725,483 2.24 39,640,044 28,413,983 3.13 2.24 39,640,044 28,413,983 12,684,814 12,684,814 2.69 110,471,098 65,138,816 4.56 2.69 110,471,098 65,138,816 24,246,374 24,246,374 2.53 20,717,193 17,461,634 3.00 2.53 20,717,193 17,461,634 6,905,731 6,905,731 1.24 2,033,372 8,371,307 0.30 1.24 2,033,372 8,371,307 6,777,905 6,777,905 2.31 42,158,032 49,238,346 1.98 2.31 42,158,032 49,238,346 21,339,251 21,339,251 3.20 176,618,329 136,130,564 4.16 3.20 176,618,329 136,130,564 42,501,737 42,501,737 1.79 54,864,850 37,408,165 2.63 1.79 54,864,850 37,408,165 20,853,608 20,853,608 2.60 32,229,320 29,436,248 2.85 2.60 32,229,320 29,436,248 11,300,603 11,300,603 2.41 10,545,199 10,278,975 2.47 2.41 10,545,199 10,278,975 4,271,782 4,271,782 1.89 105,548,364 367,728,946 0.54 1.89 105,548,364 367,728,946 194,761,863 194,761,863 1.76 22,549,814 25,901,934 1.53 1.76 22,549,814 25,901,934 14,757,054 14,757,054 2.09 75,710,078 100,701,198 1.57 2.09 75,710,078 100,701,198 48,232,289 48,232,289 2.21 114,938,890 105,642,362 2.40 2.21 114,938,890 105,642,362 47,891,204 47,891,204 1.61 1,253,499 5,099,904 0.39 1.61 1,253,499 5,099,904 3,175,532 3,175,532 2.14 24,915,802 24,792,968 2.15 2.14 24,915,802 24,792,968 11,585,499 11,585,499 1.68 250,531,536 191,164,331 2.20 1.68 250,531,536 191,164,331 113,991,849 113,991,849 1.34 -8,198,376 23,197,025 1.34 23,197,025 17,327,8981 2 3 4 5 6 7 8 9 10 11 12 13 14 15 6 5 3 4 5 6 7 8 9 10 11 12 13

NAICS Sector Sector Name Year Unqualified Reviewed Compiled Tax Returns Other Number of Statements Cash &

Equivalents Trade

Receivables - (net) Inventory All Other Current Assets Total Current

Assets Type of Statement ASSETS (Median)

325998 1 Chemicals 1999 34 25 15 3 26 103 8.9 28.2 20.8 1.7 59.7 331111 2 Steel 1999 29 10 12 1 34 86 6.8 26.8 21.7 3.2 58.6 331210 2 Steel 1999 20 7 3 3 24 57 6 26.2 26.5 1.6 60.2 331221 2 Steel 1999 17 13 5 2 12 49 7.3 26.4 26 1.8 61.4 331222 2 Steel 1999 16 14 6 5 17 58 5.2 29.1 26.5 1.8 62.7 331314 3 Aluminum 1999 0 0 0 0 0 0 0 0 0 0 0 332211 7 Other 1999 8 11 5 7 31 10.8 22.2 28.8 2.3 64.2 332999 7 Other 1999 87 121 135 41 170 554 8.2 28.2 19.9 2 58.3 336412 7 Other 1999 14 14 11 3 11 53 6.9 19.8 34.9 3.2 64.9 311211 6 Food 2000 15 5 7 1 16 44 7.5 20.1 17.1 1.2 45.9 313311 7 Other 2000 10 10 9 2 4 35 6.2 26.5 24 2.7 59.4 321113 7 Other 2000 58 65 63 18 64 268 5.7 11.7 27.9 3.9 49.3 322121 4 Paper 2000 26 10 2 16 54 2.7 23.1 21.2 0.9 47.9 322130 4 Paper 2000 6 4 1 1 6 18 5.5 25.1 17 0.4 48 322222 4 Paper 2000 15 21 12 2 23 73 8.1 25.8 19.6 2.2 55.7 322299 4 Paper 2000 20 10 14 5 17 66 4.1 25.4 26.8 1.5 57.8 324110 5 Petroleum 2000 19 6 7 15 47 7.7 23.2 14.9 4.3 50.1 325188 1 Chemicals 2000 17 12 10 4 29 72 6.9 24.5 19.5 3.4 54.3 325199 1 Chemicals 2000 23 10 7 19 59 8.2 20.9 18.8 2.4 50.3 325211 1 Chemicals 2000 36 30 32 6 40 144 4.5 29.6 22.3 2.6 58.9 325311 1 Chemicals 2000 10 7 6 1 18 42 4.7 23.1 27.5 1.8 57.1 325411 1 Chemicals 2000 18 8 10 2 19 57 8.7 17.8 26.2 5.7 58.4 325412 1 Chemicals 2000 25 9 16 2 22 74 8.7 24.6 22.7 2.6 58.7 325611 1 Chemicals 2000 13 8 6 3 14 44 7.6 23.7 25.9 3.7 60.9 325998 1 Chemicals 2000 20 19 30 9 42 120 6 27.1 22.2 4 59.2 331111 2 Steel 2000 23 15 8 6 28 80 5.2 25.2 20.4 2.7 53.4 331210 2 Steel 2000 11 8 8 1 27 55 4.1 28.6 28.9 1.8 63.4 331221 2 Steel 2000 12 12 8 1 12 45 5.8 28.8 24 1.1 59.7 331222 2 Steel 2000 13 12 3 2 18 48 5.7 25.1 27.4 2.1 60.2 331314 3 Aluminum 2000 0 0 0 0 0 0 0 0 0 0 0 332211 7 Other 2000 5 9 4 1 7 26 9.3 20.8 30.1 2 62.3 332999 7 Other 2000 67 104 141 53 165 530 7.6 28.4 20.8 1.8 58.6 336412 7 Other 2000 16 16 5 2 16 55 7.6 19.9 28 3.2 58.6 311211 6 Food 2001 16 6 7 2 16 47 6.7 17.8 17.7 1.9 44.2 313311 7 Other 2001 7 8 7 1 7 30 5.5 26.9 24 1.5 57.8 321113 7 Other 2001 79 61 79 22 86 327 5.3 11.8 26.8 4.8 48.7 322121 4 Paper 2001 17 4 7 2 27 57 4 22.8 15.2 2.5 44.5 322130 4 Paper 2001 10 4 8 3 25 3.1 23.5 14.9 4.6 46.1 322222 4 Paper 2001 21 17 10 3 21 72 5.4 27.7 21.3 2.1 56.516 17 18 19 20 21 22 23 24 25 14 15 16 17 18 19 20 21 22 23

Fixed A ssets (net) Intangibles (net) All Other NonCurrent A

ssets Total A

ssets Notes PayableShort Term Cur. Mat.-L/T/D Trade Payables Income Taxes Payable All Other Current

Liabilities Total Current

Liabilities ASSETS (Median) LIABILITIES (Median)

29 5.5 5.8 100 11.4 3.8 15.8 1 7.1 39.1 32 2.8 6.5 100 8.6 3.5 14.9 0.7 8.9 36.6 33.1 3.1 3.6 100 10.8 4.5 16.3 0.6 10 42.1 30 2.1 6.5 100 9.7 3.3 18 0.3 9.5 40.7 28.9 3.3 5.1 100 14.6 4.5 18.2 0.3 6.4 44 0 0 0 0 0 0 0 0 0 0 26.2 1.1 8.5 100 8.7 4.1 10.2 0.1 7.4 30.4 33.5 2.8 5.5 100 10.1 5.3 14.1 0.3 8.3 38.1 24 6.1 5 100 9.8 6.6 9.2 0.1 14.1 39.8 44.3 3.7 6.1 100 7.2 3.3 12.9 0.3 4.9 28.5 28.3 3.7 8.7 100 11.3 4.5 15.3 0.2 14.4 45.7 40.6 1 9.1 100 15.4 5.4 6.5 0.2 6.7 34.2 44 3.9 3.6 100 9.1 7.2 15.1 0.1 8.2 39.7 39.1 3.3 9.6 100 5.9 5.2 21.3 0.1 5.1 37.6 31.3 5.2 7.7 100 7 5.1 15.5 0.1 6.7 34.3 32 3.6 6.6 100 14.5 4.1 16.4 0.5 8.1 43.6 39.4 2 8.5 100 6.1 2.6 18.8 0.4 7 34.8 30.3 6.5 8.2 100 8.4 3.4 14.6 0.4 8 34.8 35.7 6.5 7.5 100 6.3 3.2 12.6 0.3 6.9 29.3 34.2 2.6 4.3 100 13.3 5.3 17.7 0.5 11.6 48.3 31.5 4.9 6.5 100 17.2 3.3 14.9 0.4 12.5 48.3 29.7 5.6 6.3 100 6.2 3.2 13.2 0.2 8.4 31.2 28.6 7.4 5.3 100 8 4.6 17.1 0.4 9.1 39.2 26.6 4.9 7.6 100 11 3.7 16 0.4 8.7 39.9 27.2 6.3 7.3 100 11 4.2 16.5 0.2 10 41.9 35.5 3.5 7.7 100 9.3 4.5 14.6 0.5 8.3 37.2 29.1 1.9 5.5 100 12.9 3.1 18 0.3 9.5 43.9 31.9 1.6 6.8 100 15 5.5 16.8 0.1 7.2 44.7 29.9 2.2 7.7 100 12.5 2.7 15.8 0.2 6.5 37.8 0 0 0 0 0 0 0 0 0 0 28.1 5.3 4.4 100 6.8 7 8.6 0.3 9.1 31.7 33.3 3.5 4.7 100 13.6 4.9 14.8 0.4 10.4 44.1 32.6 6.2 2.6 100 10.1 6.5 10.8 0.4 7.8 35.6 47.2 2.1 6.6 100 8.1 3.6 10.6 0.4 6.4 29.1 32.3 4.6 5.3 100 14.2 4.7 15.7 0.1 6.8 41.5 41 0.8 9.5 100 13.1 5.4 7 0.1 5.5 31 46.9 4.1 4.5 100 8.8 7 12.8 0.2 8.8 37.5 42.7 5.6 5.6 100 8 9.1 14.5 0 7.9 39.5 32.6 3.9 7.1 100 10.7 5.4 17.6 0 6.6 40.426 27 28 29 30 31 32 33 34 35 36 24 25 26 27 28 29 30 31 32 33 34

Long Term Debt Deferred Taxes All Other NonCurrent Liabilities Net Worth Total Liabilities & Net Worth Net Sales Gross ProfitOperating Expenses Operating Profit All Other Expenses (net) Profit Before

Taxes INCOME DA

TA (Median)

13.5 0.8 3.9 42.8 100 100 36.4 29.2 7.2 0.8 6.4 20.1 1.1 6.7 35.4 100 100 22.9 17.4 5.5 1 4.5 16 2.7 7.9 31.3 100 100 17.5 13.5 4.1 1.1 3 18.3 0.7 3.3 37 100 100 21.4 15 6.3 0.7 5.6 15.7 0.1 4.3 35.9 100 100 22.5 17.9 4.6 1.3 3.3 0 0 0 0 0 0 0 0 0 0 0 14.8 1.2 4.4 49.2 100 100 32.6 24.9 7.7 2.5 5.2 19.5 0.7 4.4 37.4 100 100 31.3 26.3 5.1 1.2 3.9 23.5 0.4 4.4 32 100 100 31.8 23.2 8.6 0.7 7.9 24.9 1.1 3.9 41.6 100 100 22.7 22 0.7 -0.7 1.3 19.7 0.4 2.9 31.3 100 100 28.8 26.7 2 1.8 0.2 22.2 0.5 3.3 39.8 100 100 19.5 16 3.5 1.5 2 25.2 1.6 5.1 28.4 100 100 21.7 16.6 5.1 2.1 3 20 1.1 4.7 36.6 100 100 18.3 14.5 3.8 -0.7 4.5 17.7 0.5 3.7 43.9 100 100 31.1 25 6.1 1.4 4.7 19.7 0.5 3.9 32.3 100 100 29 25.1 3.9 -0.4 4.3 20.5 1.9 2.9 39.8 100 100 28.6 19.2 9.4 0.1 9.3 18.1 0.9 7.7 38.5 100 100 34 27.3 6.7 2.2 4.5 21 1.3 3.7 44.6 100 100 32.2 24 8.2 0.4 7.9 20.2 0.7 7.7 23 100 100 27.6 22.6 5 1.9 3.1 10.4 0.5 4.7 36 100 100 31.4 28.5 3 0.5 2.5 21.8 0.5 4.5 42.1 100 100 44.1 38.4 5.7 0.7 5 18.8 0.4 5.8 35.8 100 100 42.1 33.7 8.4 1.3 7.1 14.1 0.4 4.6 40.9 100 100 40.5 34.5 6 1.3 4.8 16.2 0.5 3.4 37.9 100 100 34.8 29.7 5.1 1.2 3.9 21.6 0.9 6 34.4 100 100 22.1 17.6 4.5 2.5 2 17.2 0.8 6.4 31.7 100 100 19.4 15 4.4 1.2 3.2 23.9 0.8 5.6 24.8 100 100 23.6 19.1 4.5 0.4 4.1 12.9 0.3 5.3 43.7 100 100 23.3 18.1 5.2 1.3 3.9 0 0 0 0 0 0 0 0 0 0 0 18 0.2 7 43 100 100 32.2 24.6 7.6 1.8 5.7 19.3 0.5 4.6 31.5 100 100 31.1 25.2 5.9 1.5 4.3 25.2 0.7 4.6 34 100 100 28.6 23.5 5.1 2 3.1 22.3 1.5 4.8 42.3 100 100 23 19.8 3.2 1.5 1.8 24.6 0.6 4.4 28.8 100 100 23.6 21.9 1.7 1.8 -0.1 25 0.6 3.6 39.8 100 100 20.3 17.4 2.9 1.4 1.5 25.1 1.1 4.3 31.9 100 100 24.9 19.6 5.3 2.6 2.7 25.8 1.7 2.1 30.8 100 100 20 16.5 3.5 0.8 2.7 17.6 0.6 4.4 37 100 100 28 25.3 2.7 1.5 1.337 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52

35 36 37 38 39 40 41 42 43 44 45

Upper Median Lower Upper Median Lower Cost of Sales / Inventory

Upper Median Lower Median Upper Current Ratio Quick Ratio Sales / Receivables Ratio

2.5 1.5 1 1.7 0.9 0.6[38] 9.7 9.7[47] 7.8 7.8[63] 5.8 5.8[36] 10.2 10.2[53] 7.0 7 2.6 1.8 1.1 1.4 1 0.6[38] 9.5 9.5[48] 7.6 7.6[64] 5.7 5.7[28] 13.1 13.1 [60] 6.1 6.1 2.4 1.6 1.1 1.2 0.8 0.5[35] 10.5 10.5[46] 8.0 8[58] 6.3 6.3[36] 10.1 10.1 [62] 5.9 5.9 3 1.6 1 1.6 0.8 0.5[35] 10.5 10.5[47] 7.8 7.8[57] 6.4 6.4[28] 13.1 13.1 [59] 6.1 6.1 1.7 1.3 1.1 0.9 0.7 0.5[37] 9.8 9.8[47] 7.8 7.8[56] 6.6 6.6[29] 12.4 12.4[56] 6.6 6.6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3.1 2.1 1.4 2.2 0.8 0.6[37] 10.0 10[44] 8.2 8.2[59] 6.2 6.2[47] 7.7 7.7[97] 3.8 3.8 2.6 1.6 1.1 1.7 1 0.6[35] 10.5 10.5[45] 8.0 8[58] 6.3 6.3[18] 20.6 20.6[42] 8.8 8.8 3.5 1.7 1.3 1.1 0.7 0.4[25] 14.5 14.5[41] 8.9 8.9[54] 6.8 6.8[68] 5.4 5.4[122] 3.0 3 2.7 1.6 1 1.9 1 0.4[25] 14.5 14.5[32] 11.4 11.4[41] 8.9 8.9[19] 19.2 19.2[35] 10.4 10.4 2.2 1.4 1.1 1.1 0.7 0.4[30] 12.3 12.3[43] 8.5 8.5[54] 6.8 6.8[23] 15.7 15.7[50] 7.3 7.3 2.7 1.5 1 1(266) .5 0.2[11] 33.0 33[16] 22.8 22.8[25] 14.4 14.4[32] 11.4 11.4[56] 6.6 6.6 1.6 1.3 0.9 0.9 0.6 0.5[30] 12.1 12.1 [39] 9.4 9.4[48] 7.6 7.6[31] 11.7 11.7[46] 8.0 8 2.6 1.6 0.9 1.3 0.9 0.6[24] 14.9 14.9[37] 9.8 9.8[48] 7.6 7.6[23] 15.8 15.8[42] 8.6 8.6 2.8 1.7 1 1.8 1 0.6[32] 11.6 11.6[41] 8.9 8.9[52] 7.1 7.1[27] 13.8 13.8[45] 8.2 8.2 2 1.3 0.9 1 0.7 0.5[32] 11.3 11.3[40] 9.1 9.1 [53] 6.9 6.9[34] 10.8 10.8[51] 7.1 7.1 2.1 1.3 1.1 1.3 0.8 0.6[18] 20.7 20.7[32] 11.4 11.4[55] 6.6 6.6[9] 39.2 39.2[20] 18.0 18 2.5 1.6 1 1.4 1 0.5[35] 10.5 10.5[46] 8.0 8[59] 6.2 6.2[38] 9.7 9.7[54] 6.8 6.8 2.5 1.8 1.2 1.4 1 0.7[32] 11.3 11.3[47] 7.7 7.7[57] 6.4 6.4[26] 14.1 14.1 [57] 6.4 6.4 2 1.4 1 1.2 0.8 0.5[38] 9.6 9.6[48] 7.6 7.6[59] 6.1 6.1[32] 11.3 11.3[49] 7.5 7.5 2.1 1.3 0.9 1.2 0.6 0.3[28] 13.0 13[36] 10.2 10.2[56] 6.5 6.5[39] 9.4 9.4[60] 6.1 6.1 2.7 2.2 1.4 1.3 0.8 0.5[27] 13.6 13.6[40] 9.0 9[53] 6.9 6.9[69] 5.3 5.3[104] 3.5 3.5 2.7 1.6 1.2 1.5 0.8 0.5[35] 10.3 10.3[47] 7.8 7.8[68] 5.3 5.3[46] 7.9 7.9[94] 3.9 3.9 2.7 1.4 1 1.5 0.6 0.5[26] 14.0 14[41] 9.0 9[54] 6.8 6.8[46] 8.0 8[63] 5.8 5.8 2.4 1.5 1 1.5 0.8 0.5[36] 10.2 10.2[47] 7.8 7.8[56] 6.5 6.5[35] 10.3 10.3[58] 6.3 6.3 2.1 1.4 1 1.3 0.8 0.5[36] 10.0 10[49] 7.4 7.4[59] 6.1 6.1[22] 16.6 16.6[57] 6.4 6.4 2.3 1.6 1 1.1 0.7 0.5[37] 10.0 10[47] 7.8 7.8[61] 6.0 6[41] 8.9 8.9[64] 5.7 5.7 3 1.6 0.9 1.7 0.8 0.5[29] 12.4 12.4[44] 8.2 8.2[55] 6.7 6.7[19] 19.5 19.5[48] 7.5 7.5 2.6 1.4 1.1 1.2 0.7 0.5[34] 10.8 10.8[44] 8.2 8.2[54] 6.8 6.8[33] 10.9 10.9[58] 6.3 6.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3.8 2.3 1.6 2.4 1.1 0.4[26] 14.3 14.3[41] 8.9 8.9[55] 6.6 6.6[45] 8.1 8.1[81] 4.5 4.5 2.6 1.6 1.1 1.7 0.9 0.6[33] 11.0 11 [46] 8.0 8[60] 6.1 6.1[20] 18.6 18.6[43] 8.4 8.4 2.5 1.5 1.1 1.1 0.7 0.5[29] 12.7 12.7[44] 8.3 8.3[59] 6.2 6.2[65] 5.6 5.6[90] 4.0 4 2.2 1.6 1.1 1.3 0.9 0.5[23] 15.8 15.8[31] 11.7 11.7[38] 9.5 9.5[26] 14.1 14.1 [35] 10.4 10.4 2.9 1.6 1.1 1.5 1 0.5[33] 11.2 11.2[40] 9.1 9.1 [49] 7.5 7.5[22] 16.4 16.4[46] 7.9 7.9 2.9 1.7 1.1 1 0.5 0.2[11] 34.4 34.4[18] 20.7 20.7[26] 14.0 14[32] 11.5 11.5[56] 6.5 6.5 2 1.2 0.8 1.3 0.7 0.4[31] 11.7 11.7[38] 9.5 9.5[52] 7.1 7.1[17] 21.5 21.5[35] 10.3 10.3 2.2 1.4 0.8 1.1 0.7 0.5[32] 11.4 11.4[41] 9.0 9[52] 7.1 7.1[18] 20.2 20.2[30] 12.1 12.1 2.4 1.4 1 1.4 0.8 0.5[38] 9.7 9.7[43] 8.4 8.4[53] 6.8 6.8[29] 12.6 12.6[49] 7.4 7.453 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70

46 47 48 49 50 51 52 53 54 55 56 57

Upper Median Lower Upper Lower Upper Median Median Median Lower Upper Lower Cost of Sales / Payables Sales / Working Capital EBIT / Interest Net Profit + DDA / Curr Mat LTD

[83] 4.4 4.4[27] 13.4 13.4[43] 8.5 8.5[61] 6.0 6 5.7 9.6 316.6 12.7(94) 3.7 3.7 1.8 7.1(31) 1.9 1.9 [97] 3.7 3.7[22] 16.4 16.4[34] 10.6 10.6[51] 7.2 7.2 4.2 7.9 48 7.7(71) 3.0 3 1.3 31.2(25) 3.1 3.1 [90] 4.0 4[20] 18.1 18.1 [32] 11.3 11.3[47] 7.8 7.8 4.9 12.7 47.6 7.4(54) 2.5 2.5 0.9 10.4(27) 2.7 2.7 [90] 4.1 4.1 [17] 20.9 20.9[31] 11.7 11.7[53] 6.9 6.9 4.6 9.7NM 15(41) 3.9 3.9 1.7 7.7(13) 4.6 4.6 [86] 4.2 4.2[22] 16.9 16.9[37] 9.8 9.8[49] 7.4 7.4 7.9 16.7 58.3 5.3(54) 3.0 3 1.3 6.5(18) 3.5 3.5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 [163] 2.2 2.2[11] 33.9 33.9[26] 14.0 14[43] 8.5 8.5 3.4 5.1 11.8 12.4(29) 3.3 3.3 0.9 8.5(12) 2.3 2.3 [72] 5.1 5.1 [16] 22.6 22.6[28] 13.1 13.1 [43] 8.5 8.5 5.5 11 41.5 9.6(509) 3.0 3 1.3 4.6(175) 2.3 2.3 [177] 2.1 2.1 [13] 27.8 27.8[24] 15.1 15.1 [46] 8.0 8 3.3 6.2 14 6.5(48) 3.0 3 1.3 2.7(12) 1.7 1.7 [57] 6.4 6.4[15] 24.0 24[23] 16.1 16.1 [35] 10.4 10.4 6.2 13.8 218 6(42) 2.6 2.6 1.1 5.9(14) 3.1 3.1 [72] 5.0 5[15] 24.4 24.4[29] 12.4 12.4[53] 6.9 6.9 6.5 14.1 80.4 6(33) 2.2 2.2 0.2 6.4(10) 2.3 2.3 [94] 3.9 3.9[4] 86.3 86.3[9] 38.5 38.5[17] 21.4 21.4 6.3 12.7 180.6 5.1(252) 1.8 1.8 0.6 3(66) 1.4 1.4 [66] 5.5 5.5[22] 16.8 16.8[32] 11.4 11.4[39] 9.4 9.4 10.1 22.3 -113.2 5.3(53) 3.1 3.1 0.1 3.5(21) 1.5 1.5 [55] 6.7 6.7[21] 17.2 17.2[27] 13.4 13.4[48] 7.7 7.7 7.1 13.6 -29.9 10.6(17) 1.9 1.9 1.5 [67] 5.5 5.5[18] 19.9 19.9[34] 10.8 10.8[52] 7.0 7 6.2 11.5 254.7 6.5(66) 2.3 2.3 1 3.4(23) 1.9 1.9 [92] 4.0 4[23] 16.2 16.2[32] 11.5 11.5[48] 7.6 7.6 6.8 15.8 -74.5 5.3(63) 2.3 2.3 1.3 5.4(20) 2.5 2.5 [58] 6.3 6.3[22] 16.4 16.4[37] 10.0 10[57] 6.4 6.4 8.9 24.9 185.5 11.2(42) 4.1 4.1 1.8 12.1(15) 2.6 2.6 [89] 4.1 4.1 [23] 15.8 15.8[34] 10.6 10.6[58] 6.3 6.3 4.9 8.4 775.6 8.7(62) 3.6 3.6 1.2 10.7(19) 1.8 1.8 [87] 4.2 4.2[21] 17.1 17.1 [40] 9.1 9.1 [54] 6.7 6.7 4.4 8.2 25.6 9.9(56) 3.8 3.8 1.6 12(20) 2.3 2.3 [73] 5.0 5[21] 17.0 17[34] 10.6 10.6[54] 6.8 6.8 7 15.4NM 4.8(131) 2.4 2.4 1 6(41) 2.7 2.7 [125] 2.9 2.9[20] 18.3 18.3[32] 11.3 11.3[50] 7.3 7.3 8.2 18 -50.9 8.1(40) 2.0 2 1.3 5.5(13) 1.8 1.8 [135] 2.7 2.7[27] 13.5 13.5[43] 8.4 8.4[67] 5.4 5.4 4.1 6.3 13.2 11.9(52) 2.9 2.9 1.2 7(23) 2.5 2.5 [135] 2.7 2.7[31] 11.7 11.7[49] 7.4 7.4[81] 4.5 4.5 4.1 8.2 21.1 13.2(68) 4.2 4.2 1.7 7.4(29) 2.9 2.9 [92] 4.0 4[16] 23.1 23.1 [34] 10.7 10.7[58] 6.2 6.2 7 14.3NM 15.3(38) 4.1 4.1 1.5 [85] 4.3 4.3[26] 13.8 13.8[41] 9.0 9[60] 6.0 6 5.5 11.9NM 10.5(107) 2.6 2.6 1.1 6.2(44) 1.9 1.9 [82] 4.5 4.5[23] 15.6 15.6[37] 9.8 9.8[53] 6.9 6.9 5.7 12.3 93 5(71) 2.3 2.3 0.9 3.4(21) 1.7 1.7 [101] 3.6 3.6[17] 21.2 21.2[29] 12.4 12.4[58] 6.3 6.3 5.2 10.6 197.4 8.1(54) 3.9 3.9 1.1 6.7(14) 4.3 4.3 [91] 4.0 4[17] 20.9 20.9[27] 13.3 13.3[47] 7.8 7.8 4.6 10.1 -88.2 4.4(40) 2.5 2.5 1.3 7.4(13) 2.2 2.2 [87] 4.2 4.2[21] 17.3 17.3[32] 11.6 11.6[46] 7.9 7.9 5 13.1 24.9 9.1(42) 3.0 3 1.5 9.3(12) 1.6 1.6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 [134] 2.7 2.7[17] 22.0 22[23] 15.7 15.7[35] 10.6 10.6 3.9 5.4 7.9 15.6(25) 3.1 3.1 1.8 6.2(11) 2.4 2.4 [78] 4.7 4.7[16] 22.3 22.3[29] 12.8 12.8[44] 8.2 8.2 5.8 10.8 55.7 8.5(489) 3.1 3.1 1.2 5.2(148) 2.4 2.4 [133] 2.7 2.7[18] 20.3 20.3[31] 11.9 11.9[53] 6.9 6.9 4.2 8.3 33.2 4.6(53) 2.4 2.4 0.9 6.2(17) 1.9 1.9 [62] 5.9 5.9[13] 28.6 28.6[18] 20.3 20.3[35] 10.6 10.6 6.1 11.8 121.3 4.3(44) 2.3 2.3 0.8 5.8(15) 2.5 2.5 [73] 5.0 5[16] 22.1 22.1 [28] 13.0 13[39] 9.3 9.3 6.6 13.2 142.1 3.1 1.9 1.9 0.6 [95] 3.8 3.8[4] 84.7 84.7[11] 31.9 31.9[20] 18.1 18.1 5.5 11.3 61.2 3.6(302) 1.5 1.5 0.3 3.3(81) 1.5 1.5 [68] 5.4 5.4[18] 20.5 20.5[29] 12.7 12.7[51] 7.1 7.1 9.9 19.1 -23 5.9(49) 2.1 2.1 0.7 2.8(15) 1.8 1.8 [60] 6.0 6[19] 18.9 18.9[32] 11.3 11.3[39] 9.4 9.4 5.8 15.4 -20.5 3.3(23) 1.9 1.9 0.8 [71] 5.2 5.2[23] 16.2 16.2[35] 10.5 10.5[55] 6.6 6.6 7 14.5 125.3 3.4(65) 1.5 1.5 0.7 2.1(27) 1.4 1.471 72 73 74 75 76 77 78 79 80 81

58 59 60 61 62 63 64 65 66 67

Lower Upper Median Lower Upper Median Lower Upper Lower Median RATIOS Net Profit + DDA / Curr Mat LTD Fixed / Worth Debt / Worth %Profit before Taxes / Tangible Net

1.1 0.4 0.8 1.9 0.7 1.6 4.6 41.1(93) 22.9 22.9 9.6 1.5 0.4 0.9 3 0.7 2.1 5.9 47.6(77) 18.9 18.9 4.5 1.4 0.4 1.1 2.2 1.1 2.3 5.9 34.4(51) 18.8 18.8 3.1 1.6 0.3 0.6 1.7 0.5 1.7 4.5 56.4(43) 26.5 26.5 14.9 2.2 0.3 0.9 1.7 1 2.2 4.6 37.2(53) 18.3 18.3 5.1 0 0 0 0 0 0 0 0 0 0 0 1.2 0.2 0.4 1.2 0.5 0.9 2.7 45.3(30) 14.3 14.3 -1.1 1.2 0.4 0.9 2.3 0.7 1.6 4.9 47(492) 19.8 19.8 5 0.5 0.2 0.7 2.1 0.8 1.9 4.9 49.8(45) 19.1 19.1 3.4 1.8 0.6 1.1 2.1 0.8 1.3 2.9 19.4(40) 9.3 9.3 1 1.4 0.3 0.8 5.2 0.7 2.1 8.1 36.3(29) 10.6 10.6 -0.3 0.7 0.5 1 2.1 0.7 1.5 3.4 22.6(243) 9.6 9.6 -1.6 0.2 0.7 1.5 3.5 1 2.3 8.8 50.2(45) 21.2 21.2 -8

0.7 1.7 3 0.8 2.3 10.6 40.7(17) 22.4 22.4 5.3 0.9 0.4 0.8 1.5 0.8 1.4 2.6 36.3(67) 13.8 13.8 0.4 1.7 0.5 1 2.2 1.1 2.1 6.6 37.1(59) 16.3 16.3 5.3 0.4 0.4 1 2 0.9 1.6 2.9 51.1(46) 27.4 27.4 5.3 1.1 0.4 1 2.6 0.8 1.9 12.8 43.5(60) 20.1 20.1 5.4 1.3 0.4 1.1 1.9 0.6 1.3 4.2 51.4(53) 21.5 21.5 10.4 1.4 0.5 1.2 3.6 1 2.3 7 42.5(122) 26.2 26.2 3.8 1.2 0.5 0.9 2.9 0.6 1.7 5.2 30.1(36) 18.2 18.2 8.8 0.5 0.4 0.7 1.4 0.7 1.5 3.7 31.1(52) 14.0 14 4.7 1.4 0.3 0.7 1.7 0.9 1.9 6.6 65(66) 30.9 30.9 12

0.3 0.8 2.1 0.8 2 3.7 44.9(41) 23.0 23 6 0.5 0.3 0.7 2.8 0.7 1.9 7.4 43.9(108) 17.7 17.7 2.1 0.9 0.6 1.2 3.5 0.9 2.2 7.8 27.7(69) 9.2 9.2 0 1.9 0.3 0.9 2.2 0.9 1.9 5.8 47.2(51) 21.2 21.2 5.1 1.7 0.5 1.2 10.8 0.6 2.6 25.8 30.7(35) 14.4 14.4 7.7 0.7 0.2 0.6 1.7 0.5 1.5 3.6 28.3(44) 16.1 16.1 4.7 0 0 0 0 0 0 0 0 0 0 0 1.6 0.2 0.6 2.3 0.5 0.9 4.3 57.3(23) 14.6 14.6 6.3 1.2 0.4 1 2.6 0.7 1.8 5.7 48.5(467) 23.1 23.1 5.8 0.8 0.4 1.1 2.3 0.8 2.1 5.2 40.4(47) 16.7 16.7 -0.3 1.7 0.7 1.4 3.1 0.7 1.4 3.7 16.8(44) 7.9 7.9 -1.9

0.5 1.6NM 0.7 3.5NM 26.5(23) 6.2 6.2 0.6 0.2 0.5 0.9 2.2 0.6 1.5 4.5 21(300) 6.5 6.5 -5.1 0.9 0.8 1.3 3.3 0.9 2.1 7.1 33.2(48) 14.0 14 -1

0.9 1.8 3.9 1.4 2.8 5.8 20.1(23) 10.3 10.3 1.2 0.7 0.5 1 2.3 0.9 2.4 6 21.6(66) 9.1 9.1 -0.782 83 84 85 86 87 88 89 90 91 92 93 94

68 69 70 71 72 73 74 75 76 77 78 79

Upper Median Lower Upper Median Lower Upper Median Lower Upper Lower Sales / Net Fixed A

ssets %Profit before Taxes / Total A ssets Sales / Total A ssets %Depr, Depl, Amort / Sales

Median 17.9 6.9 2.8 15.8 7.3 4.1 2.8 1.8 1.4 1.4(91) 2.3 2.3 3.5 14.9 5.3 1 19.2 5.2 3 2.6 1.7 1.3 1(74) 2.5 2.5 4.6 12.2 4 -0.9 17.3 5.2 2.9 2.4 1.8 1.3 1.1(48) 2.4 2.4 3.9 19.6 11.1 2.8 17.3 7.8 3.8 2.6 2.1 1.6 1.1(43) 1.9 1.9 3.5 11.9 4.9 1.1 22.4 7 4.4 2.8 2.1 1.6 1.2(50) 2.7 2.7 4.3 0 0 0 0 0 0 0 0 0 0 0 0 0 19.3 5.7 -0.6 12.1 6.5 4.1 2.4 1.7 1.4 2.1(29) 3.0 3 4.1 15.8 6.3 1 15.1 7 3.8 2.8 2.1 1.6 1.6(501) 3.0 3 5 15 6.2 1.3 22.9 7.6 4.4 2 1.6 1 1.9(46) 2.7 2.7 4.4 7.8 3.6 0.1 8.7 4.4 2.2 2.6 1.9 1.2 2.1(39) 3.2 3.2 4.4 7.5 4.2 -3 28.8 10.7 4.7 3.2 2.5 1.6 0.7(33) 2.0 2 3.4 9.7 3.3 -2.2 9.8 5.4 3.2 2.8 2 1.4 2.1(248) 3.3 3.3 5.5 13.6 8 -3.6 8.8 4.2 2.6 2.6 1.8 1.4 1.4(47) 2.9 2.9 4.5 11.7 3.3 1.3 12.2 5 3.1 2.8 1.9 1.4 1.7(16) 2.4 2.4 3.8 14.4 5.6 0.1 16.9 7.5 4.1 3.1 2.2 1.5 0.8(65) 2.6 2.6 4.2 11.7 4.2 0.9 16.2 7.6 4 2.9 2 1.5 1(61) 2.6 2.6 4.6 17.1 8 2.3 19.5 7.5 2.9 3.7 2.2 1.4 0.9(38) 1.5 1.5 4 15.2 6.8 0.4 16.1 5.7 3.3 2.7 1.7 1.1 1(57) 2.9 2.9 4.2 17 8.4 1.6 15.1 4.8 2.3 2.2 1.4 1 1.3(49) 2.7 2.7 5.1 13.9 5.5 0.4 14.3 6.1 3.6 2.9 2.1 1.4 1.1(123) 2.2 2.2 4.2 11.4 4 1.2 13.3 6.7 4.3 2.5 1.9 1.7 1.7(39) 2.4 2.4 4.1 13.5 5.4 1.1 13 7.7 3.5 2.5 1.9 1.1 1.5(53) 2.8 2.8 5 16.7 8 2.1 14.6 5.2 2.8 2.5 1.4 1.1 0.9(64) 2.4 2.4 4.5 17.9 9 0.9 25.9 10.1 5.7 2.9 2.2 1.9 0.8(36) 1.8 1.8 3.2 13.8 5.1 0.4 23.1 9.3 4.3 2.9 2 1.4 0.6(104) 1.6 1.6 3.6 8.9 3.9 -0.7 9.6 5.3 2.9 2.4 1.7 1.2 1.6(65) 3.0 3 5.4 14.2 6.9 0.6 19.2 7 4.2 2.5 2.1 1.6 0.7(49) 1.9 1.9 3.2 16.6 6.1 1.4 19.1 8.6 3.9 3 2.2 1.6 1.3(41) 2.1 2.1 4.3 13 5 1.2 22.5 7.2 3.6 2.3 2 1.4 1(41) 2.2 2.2 3.3 0 0 0 0 0 0 0 0 0 0 0 0 0 15.8 6.5 2.1 13.5 6.2 3.5 2.2 1.7 1.3 1.4(25) 3.3 3.3 5.3 17.7 7.4 0.9 14.5 7.2 3.9 2.8 2.1 1.5 1.4(481) 2.8 2.8 4.7 12 6.4 -0.2 10.3 5.8 3.8 2.2 1.6 1.2 2.3(53) 3.4 3.4 5.8 8.1 2.5 -0.5 7 4.5 3.2 2.7 2.2 1.5 1.6(43) 2.8 2.8 4.5 9.1 2.2 -2 21.6 9.2 3.7 3.5 2.3 1.6 0.3(28) 1.8 1.8 3.6 8.5 2.1 -2.9 9.5 4.9 2.9 2.6 1.8 1.3 1.7(306) 3.3 3.3 5.5 12.1 5.3 -0.8 6.9 3.4 2.5 2.2 1.7 1.3 1.7(43) 3.8 3.8 6.6 8.3 3.6 -0.4 6.6 4.6 2.6 2.3 1.8 1.5 1.1(23) 2.6 2.6 4.2 7.5 1.7 -0.7 15.1 6.6 3.9 3 2.1 1.5 1.4(64) 2.4 2.4 495 96 97 98 99 100 101 102 Indicates afirm'sabilitytoallocateandmanageitsreserves

.Formula:Net operating income

80 81 82 83 84 The interest coverage ratio is used to determine how easily a company can pay interest expenses on outstanding debt.

Upper Lower PTRA ICR 2002 VOS ($, thousands) Neg.

PTRA Missing

PTRA Neg. ICR Initial PTRA and ICR Calculations Net Sales Total A ssets

($, million) ($, million) %Officers', Directors', Owners' Comp/Sales

Median 1.4(25) 5.4 5.4 9.32619274M $2,619,2741943332M $1,943,332 3.15 2.38 $13,014,617 0 0 0 1.5(21) 5.0 5 7.64610758M $4,610,7583243704M $3,243,704 1.22 1.89 $47,170,847 0 0 0 1.7(17) 3.6 3.6 5.53470999M $3,470,9992494818M $2,494,818 -1.23 1.43 $6,608,720 1 0 0 0.8(12) 2.9 2.9 3.92221138M $2,221,1381335548M $1,335,548 3.15 2.21 $4,681,495 0 0 0 3.9(19) 4.8 4.8 81460164M $1,460,164866927M $866,927 1.53 2.06 $3,834,831 0 0 0 0 0 0 0 0 $0 $0 $0 NA NA $3,814,425 0 1 0 2.4(15) 3.5 3.5 5.4698273M $698,273481420M $481,420 -0.89 1.25 $2,725,483 1 0 0 2.9(264) 5.0 5 8.48180384M $8,180,3844671592M $4,671,592 1.31 2.06 $12,684,814 0 0 0 2.2(18) 5.8 5.8 10.81105409M $1,105,409872732M $872,732 1.42 1.71 $24,246,374 0 0 0 2145928M $2,145,9281189207M $1,189,207 0.05 6.13 $6,905,731 0 0 0 1.5(13) 3.4 3.4 6502588M $502,588261769M $261,769 -30.00 0.40 $6,777,905 1 0 0 1.2(92) 1.9 1.9 4.69489578M $9,489,5785023073M $5,023,073 -3.85 1.17 $21,339,251 1 0 0 2906514M $2,906,5142066267M $2,066,267 -6.12 0.16 $42,501,737 1 0 0 953011M $953,011700746M $700,746 1.10 2.45 $20,853,608 0 0 0 1.6(26) 2.8 2.8 62188129M $2,188,1291340947M $1,340,947 0.13 1.43 $11,300,603 0 0 0 1.7(26) 4.3 4.3 6.81988404M $1,988,404991789M $991,789 0.82 2.17 $4,271,782 0 0 0 2.3(10) 4.5 4.5 9.86167750M $6,167,7502773021M $2,773,021 2.32 2.09 $194,761,863 0 0 0 2.2(18) 3.7 3.7 9.73277314M $3,277,3142732900M $2,732,900 0.60 1.72 $14,757,054 0 0 0 2.2(11) 4.3 4.3 8.42573668M $2,573,6681869397M $1,869,397 1.66 2.13 $48,232,289 0 0 0 1.6(47) 4.0 4 8.64510836M $4,510,8362917156M $2,917,156 0.65 1.44 $47,891,204 0 0 0 1.6(14) 3.8 3.8 8.61550978M $1,550,978870549M $870,549 1.44 2.34 $3,175,532 0 0 0 2.4(10) 5.7 5.7 9.23198151M $3,198,151 1834223M $1,834,223 1.25 1.79 $11,585,499 0 0 0 1.3(20) 7.0 7 10.13058663M $3,058,6632702597M $2,702,597 2.48 2.19 $113,991,849 0 0 0 2.5(13) 5.2 5.2 11.12179955M $2,179,9551085276M $1,085,276 1.13 1.95 $17,327,898 0 0 0 2.4(38) 5.9 5.9 9.53912471M $3,912,4712898928M $2,898,928 0.52 1.45 $13,014,617 0 0 0 1.9(17) 4.9 4.9 7.33626800M $3,626,8002874293M $2,874,293 -1.58 1.50 $47,170,847 1 0 0 1.1(17) 2.8 2.8 7.42535239M $2,535,2391563464M $1,563,464 0.83 1.58 $6,608,720 0 0 0 2209475M $2,209,4751097863M $1,097,863 1.54 1.91 $4,681,495 0 0 0 1.7(17) 4.1 4.1 6.52058063M $2,058,0631175347M $1,175,347 1.60 2.13 $3,834,831 0 0 0 0 0 0 0 0 $0 $0 $0 NA NA $3,814,425 0 1 0 1013633M $1,013,633640200M $640,200 2.80 2.58 $2,725,483 0 0 0 2.8(261) 4.8 4.8 8.211080584M $11,080,5845307303M $5,307,303 1.23 1.77 $12,684,814 0 0 0 1.5(12) 4.9 4.9 9.61538713M $1,538,7131226424M $1,226,424 -0.33 1.50 $24,246,374 1 0 0 1.4(10) 3.9 3.9 10.22295264M $2,295,2641336802M $1,336,802 -0.89 1.50 $6,905,731 1 0 0 2.9(10) 4.3 4.3 6.1744869M $744,869372686M $372,686 34.00 1.24 $6,777,905 1 0 0 1.3(100) 1.9 1.9 47802169M $7,802,1695260892M $5,260,892 -5.61 0.64 $21,339,251 1 0 0 1.5(11) 2.8 2.8 6.32699066M $2,699,0661967051M $1,967,051 -1.57 1.20 $42,501,737 1 0 0 1322170M $1,322,170999554M $999,554 -0.52 1.39 $20,853,608 1 0 0 1.8(32) 3.6 3.6 5.52758349M $2,758,3491765464M $1,765,464 -1.45 1.32 $11,300,603 1 0 0Net operating incomebeforetaxes÷Total assets

. The interest coverage ratio is used to determine how easily a company can pay interest expenses on outstanding debt. Including Negative Values without any adjustment Adjusting Negative Values

Missing ICRNew PTRANew ICR VOS-Wtd. PTRA VOS-Wtd.

ICR PTRA VOS ICR VOS PTRA Adj. - Diff Between Reported and Est VOS-Wtd.

PTRA Adj. - Diff Between Reported and Est ICR Adj. -

Diff Between Reported and Est VOS-Wtd.

ICR Adj. - Diff Between Reported and Est PTRA VOS -

No Missing PTRA ICR VOS - No

Missing ICR New

PTRA 0 3.15 2.38 40,996,044 30,909,715 13,014,617 13,014,617 0.35 4,555,116 0.58 7,483,405 13,014,617 13,014,617 3.15 0 1.22 1.89 57,653,257 89,195,783 47,170,847 47,170,847 0.22 10,482,410 0.59 27,873,682 47,170,847 47,170,847 1.22 0 -0.90 1.43 -5,947,848 9,429,515 6,608,720 6,608,720 0.53 3,481,667 6,608,720 6,608,720 -0.59 0 3.15 2.21 14,746,709 10,358,737 4,681,495 4,681,495 0.35 1,638,523 0.51 2,400,195 4,681,495 4,681,495 3.15 0 1.53 2.06 5,880,074 7,911,423 3,834,831 3,834,831 0.43 1,661,760 0.76 2,926,143 3,834,831 3,834,831 1.53 1 0 -0.60 1.25 -1,635,290 3,408,624 2,725,483 2,725,483 0.35 955,689 2,725,483 2,725,483 -0.37 0 1.31 2.06 16,587,834 26,190,410 12,684,814 12,684,814 0.31 3,903,020 0.76 9,700,152 12,684,814 12,684,814 1.31 0 1.42 1.71 34,313,223 41,416,190 24,246,374 24,246,374 0.12 2,792,937 0.41 9,895,904 24,246,374 24,246,374 1.42 0 0.05 6.13 371,847 42,322,266 6,905,731 6,905,731 -0.05 -318,726 5.03 34,725,962 6,905,731 6,905,731 0.05 0 -3.00 0.40 -20,333,715 2,711,162 6,777,905 6,777,905 0.20 1,355,581 6,777,905 6,777,905 -2.77 0 -2.20 1.17 -46,946,352 24,875,470 21,339,251 21,339,251 0.57 12,071,919 21,339,251 21,339,251 -1.97 0 -3.60 0.16 -153,006,253 6,666,939 42,501,737 42,501,737 0.06 2,416,765 42,501,737 42,501,737 -3.28 0 1.10 2.45 22,892,627 51,036,462 20,853,608 20,853,608 -0.20 -4,217,063 0.95 19,756,050 20,853,608 20,853,608 1.10 0 0.13 1.43 1,466,674 16,117,253 11,300,603 11,300,603 0.03 336,614 0.43 4,816,650 11,300,603 11,300,603 0.13 0 0.82 2.17 3,486,966 9,255,528 4,271,782 4,271,782 -0.08 -357,638 0.87 3,702,211 4,271,782 4,271,782 0.82 0 2.32 2.09 452,768,976 406,513,591 194,761,863 194,761,863 0.02 4,816,691 0.29 55,942,237 194,761,863 194,761,863 2.32 0 0.60 1.72 8,788,645 25,373,323 14,757,054 14,757,054 0.20 2,885,824 0.52 7,664,858 14,757,054 14,757,054 0.60 0 1.66 2.13 80,102,232 102,581,844 48,232,289 48,232,289 0.06 2,930,569 0.53 25,410,182 48,232,289 48,232,289 1.66 0 0.65 1.44 30,897,551 68,963,334 47,891,204 47,891,204 0.25 11,741,069 0.44 21,072,130 47,891,204 47,891,204 0.65 0 1.44 2.34 4,572,766 7,430,745 3,175,532 3,175,532 0.24 762,128 1.04 3,302,553 3,175,532 3,175,532 1.44 0 1.25 1.79 14,528,216 20,731,946 11,585,499 11,585,499 0.15 1,784,167 0.59 6,829,347 11,585,499 11,585,499 1.25 0 2.48 2.19 283,213,552 249,153,613 113,991,849 113,991,849 0.38 43,830,669 0.49 55,367,470 113,991,849 113,991,849 2.48 0 1.13 1.95 19,493,885 33,789,401 17,327,898 17,327,898 0.23 3,898,777 0.45 7,797,554 17,327,898 17,327,898 1.13 0 0.52 1.45 6,807,646 18,807,398 13,014,617 13,014,617 0.12 1,601,799 0.35 4,491,319 13,014,617 13,014,617 0.52 0 -0.70 1.50 -33,019,593 70,756,271 47,170,847 47,170,847 0.60 28,302,508 47,170,847 47,170,847 -0.39 0 0.83 1.58 5,452,194 10,408,734 6,608,720 6,608,720 0.23 1,486,962 0.48 3,139,142 6,608,720 6,608,720 0.83 0 1.54 1.91 7,193,517 8,926,050 4,681,495 4,681,495 0.14 639,424 0.61 2,840,107 4,681,495 4,681,495 1.54 0 1.60 2.13 6,135,730 8,185,889 3,834,831 3,834,831 0.40 1,533,932 0.63 2,433,643 3,834,831 3,834,831 1.60 1 0 2.80 2.58 7,631,352 7,036,050 2,725,483 2,725,483 0.70 1,907,838 0.78 2,130,180 2,725,483 2,725,483 2.80 0 1.23 1.77 15,664,270 22,445,671 12,684,814 12,684,814 0.33 4,247,938 0.57 7,223,894 12,684,814 12,684,814 1.23 0 -0.20 1.50 -4,849,275 36,369,561 24,246,374 24,246,374 0.60 14,547,824 24,246,374 24,246,374 0.03 0 -0.50 1.50 -3,452,866 10,358,597 6,905,731 6,905,731 0.70 4,834,012 6,905,731 6,905,731 -0.09 0 -2.00 1.24 -13,555,810 8,372,706 6,777,905 6,777,905 0.64 4,305,963 6,777,905 6,777,905 -1.77 0 -2.90 0.64 -61,883,828 13,686,554 21,339,251 21,339,251 0.34 7,284,779 21,339,251 21,339,251 -2.67 0 -0.80 1.20 -34,001,390 51,082,276 42,501,737 42,501,737 0.50 21,331,060 42,501,737 42,501,737 -0.48 0 -0.40 1.39 -8,341,443 29,075,888 20,853,608 20,853,608 0.59 12,393,001 20,853,608 20,853,608 -0.08 0 -0.70 1.32 -7,910,422 14,941,908 11,300,603 11,300,603 0.62 7,031,486 11,300,603 11,300,603 -0.38Excluding Negative Values

New ICR VOS-Wtd. New

PTRA VOS-Wtd.

New ICR New PTRA -

No Missing, No Negative New ICR - No

Missing, No Negative VOS-Wtd.

PTRA - No Missing, No Negative PTRAVOS-Wtd.

ICR - No Missing, No Negative PTRA VOS ICR VOS

2.38 40,996,044 30,909,715 3.15 2.38 40,996,044 30,909,715 13,014,617 13,014,617 1.89 57,653,257 89,195,783 1.22 1.89 57,653,257 89,195,783 47,170,847 47,170,847 1.43 -3,921,102 9,429,515 1.43 9,429,515 6,608,720 2.21 14,746,709 10,358,737 3.15 2.21 14,746,709 10,358,737 4,681,495 4,681,495 2.06 5,880,074 7,911,423 1.53 2.06 5,880,074 7,911,423 3,834,831 3,834,831

1.25 -1,019,943 3,408,624 1.25 3,408,624 2,725,483 2.06 16,587,834 26,190,410 1.31 2.06 16,587,834 26,190,410 12,684,814 12,684,814 1.71 34,313,223 41,416,190 1.42 1.71 34,313,223 41,416,190 24,246,374 24,246,374 6.13 371,847 42,322,266 0.05 6.13 371,847 42,322,266 6,905,731 6,905,731 0.40 -18,803,432 2,711,162 0.40 2,711,162 6,777,905 1.17 -42,128,478 24,875,470 1.17 24,875,470 21,339,251 0.16 -139,458,921 6,666,939 0.16 6,666,939 42,501,737 2.45 22,892,627 51,036,462 1.10 2.45 22,892,627 51,036,462 20,853,608 20,853,608 1.43 1,466,674 16,117,253 0.13 1.43 1,466,674 16,117,253 11,300,603 11,300,603 2.17 3,486,966 9,255,528 0.82 2.17 3,486,966 9,255,528 4,271,782 4,271,782 2.09 452,768,976 406,513,591 2.32 2.09 452,768,976 406,513,591 194,761,863 194,761,863 1.72 8,788,645 25,373,323 0.60 1.72 8,788,645 25,373,323 14,757,054 14,757,054 2.13 80,102,232 102,581,844 1.66 2.13 80,102,232 102,581,844 48,232,289 48,232,289 1.44 30,897,551 68,963,334 0.65 1.44 30,897,551 68,963,334 47,891,204 47,891,204 2.34 4,572,766 7,430,745 1.44 2.34 4,572,766 7,430,745 3,175,532 3,175,532 1.79 14,528,216 20,731,946 1.25 1.79 14,528,216 20,731,946 11,585,499 11,585,499 2.19 283,213,552 249,153,613 2.48 2.19 283,213,552 249,153,613 113,991,849 113,991,849 1.95 19,493,885 33,789,401 1.13 1.95 19,493,885 33,789,401 17,327,898 17,327,898 1.45 6,807,646 18,807,398 0.52 1.45 6,807,646 18,807,398 13,014,617 13,014,617 1.50 -18,553,353 70,756,271 1.50 70,756,271 47,170,847 1.58 5,452,194 10,408,734 0.83 1.58 5,452,194 10,408,734 6,608,720 6,608,720 1.91 7,193,517 8,926,050 1.54 1.91 7,193,517 8,926,050 4,681,495 4,681,495 2.13 6,135,730 8,185,889 1.60 2.13 6,135,730 8,185,889 3,834,831 3,834,831

2.58 7,631,352 7,036,050 2.80 2.58 7,631,352 7,036,050 2,725,483 2,725,483 1.77 15,664,270 22,445,671 1.23 1.77 15,664,270 22,445,671 12,684,814 12,684,814 1.50 624,956 36,369,561 1.50 36,369,561 24,246,374 1.50 -615,965 10,358,597 1.50 10,358,597 6,905,731 1.24 -12,025,527 8,372,706 1.24 8,372,706 6,777,905 0.64 -57,065,954 13,686,554 0.64 13,686,554 21,339,251 1.20 -20,454,058 51,082,276 1.20 51,082,276 42,501,737 1.39 -1,694,403 29,075,888 1.39 29,075,888 20,853,608 1.32 -4,308,381 14,941,908 1.32 14,941,908 11,300,6031 2 3 4 5 6 7 8 9 10 11 12 13 14 15 6 5 3 4 5 6 7 8 9 10 11 12 13

NAICS Sector Sector Name Year Unqualified Reviewed Compiled Tax Returns Other Number of Statements Cash &

Equivalents Trade

Receivables - (net) Inventory All Other Current Assets Total Current

Assets Type of Statement ASSETS (Median)

322299 4 Paper 2001 25 18 20 4 27 94 6.1 26.6 23.6 1.9 58.1 324110 5 Petroleum 2001 16 2 5 15 38 9.7 22.3 16.7 4 52.7 325188 1 Chemicals 2001 15 14 15 2 33 79 6.5 24.5 18.2 2.7 51.8 325199 1 Chemicals 2001 28 8 10 2 19 67 6.8 19.5 17.5 4.5 48.4 325211 1 Chemicals 2001 32 21 32 6 58 149 6.5 24.9 21.4 3.1 56 325311 1 Chemicals 2001 10 6 5 2 10 33 6.8 21.6 25.4 2.5 56.3 325411 1 Chemicals 2001 15 6 5 2 22 50 7.7 21.4 25.9 2.1 57.2 325412 1 Chemicals 2001 26 7 23 4 21 81 10.3 25.3 21.3 3.7 60.6 325611 1 Chemicals 2001 7 4 11 2 16 40 6.3 26.6 25.6 2.6 61.1 325998 1 Chemicals 2001 20 15 25 2 28 90 8.9 26.7 23.5 2.7 61.8 331111 2 Steel 2001 26 12 19 1 33 91 4.5 26.1 22 3.1 55.6 331210 2 Steel 2001 13 9 7 2 34 65 4 26.1 27.3 2.1 59.4 331221 2 Steel 2001 10 7 8 1 13 39 9 24.8 22 4.1 59.9 331222 2 Steel 2001 15 9 3 4 17 48 5.7 27.3 24.3 1.1 58.4 331314 3 Aluminum 2001 0 0 0 0 0 0 0 0 0 0 0 332211 7 Other 2001 5 4 5 1 14 29 4.8 21.9 40.3 0.8 67.8 332999 7 Other 2001 62 99 103 32 160 456 7.8 24.4 21.2 2.2 55.5 336412 7 Other 2001 13 10 8 2 27 60 7.6 23.3 32.5 2.3 65.7 311211 6 Food 2002 18 1 4 2 13 38 4.7 19.9 19.2 2.3 46.1 313311 7 Other 2002 14 15 5 9 21 64 8.3 28 25.3 1.9 63.4 321113 7 Other 2002 69 63 52 25 60 269 5.1 10.3 26.2 4.8 46.3 322121 4 Paper 2002 19 14 4 3 25 65 5.2 24.1 18.2 2.3 49.8 322130 4 Paper 2002 11 5 1 5 22 7.8 26.5 15.6 1.8 51.7 322222 4 Paper 2002 16 31 7 2 19 75 5.2 26.6 22 1.5 55.3 322299 4 Paper 2002 19 17 19 4 26 85 8.9 27.6 22.2 1.6 60.2 324110 5 Petroleum 2002 15 5 1 3 15 39 10.9 21.3 15.9 6.5 54.6 325188 1 Chemicals 2002 27 12 4 5 27 75 8.5 23.5 18.5 2.2 52.8 325199 1 Chemicals 2002 26 9 8 2 23 68 7.7 23.4 19.6 4.1 54.8 325211 1 Chemicals 2002 61 42 21 12 61 197 5.5 25.6 22.3 2.8 56.2 325311 1 Chemicals 2002 12 11 2 2 10 37 7.9 22 25 1.1 56 325411 1 Chemicals 2002 20 4 4 3 27 58 7.8 23.2 27.7 2.4 61.2 325412 1 Chemicals 2002 50 16 11 6 43 126 13.8 25.3 18.9 4 62 325611 1 Chemicals 2002 14 7 6 4 11 42 6.5 28.5 26.6 4 65.7 325998 1 Chemicals 2002 36 20 11 2 33 102 10.3 25.9 23.1 2.9 62.2 331111 2 Steel 2002 17 14 11 4 25 71 5.7 27 20.3 3.8 56.8 331210 2 Steel 2002 20 13 9 7 24 73 6.2 30.4 26.1 1.8 64.4 331221 2 Steel 2002 13 21 10 3 14 61 5.9 24.7 29.5 2.4 62.5 331222 2 Steel 2002 11 12 5 6 18 52 5.9 25.2 33.2 1.5 65.8 331314 3 Aluminum 2002 1 4 1 6 12 3.6 31.7 18.2 6.8 60.416 17 18 19 20 21 22 23 24 25 14 15 16 17 18 19 20 21 22 23

Fixed A ssets (net) Intangibles (net) All Other NonCurrent A

ssets Total A

ssets Notes PayableShort Term Cur. Mat.-L/T/D Trade Payables Income Taxes Payable All Other Current

Liabilities Total Current

Liabilities ASSETS (Median) LIABILITIES (Median)

32.1 3.5 6.3 100 12.9 5.4 15.2 0.4 7.4 41.3 34.8 3.2 9.3 100 7.9 3.3 18.9 0.2 7.7 38 36.6 4.7 6.9 100 9 4.9 14.5 0.4 8.1 37 37.9 5.3 8.4 100 6.4 4.5 12 0.3 7.4 30.6 36 3.8 4.2 100 11.8 5.1 14.4 0.2 10.9 42.4 30.1 7 6.6 100 14.5 3.2 12.5 0.5 10.4 41.1 29 8.1 5.7 100 7 4.9 14.2 0.3 10.7 37.1 23.3 7.5 8.6 100 5 3.1 18.3 1 10 37.3 28 6.3 4.6 100 12.8 5.2 16.8 0.3 19.2 54.3 26.9 5.5 5.8 100 9.5 3.7 15.9 0.2 9.3 38.6 33.4 2.6 8.4 100 11.7 4 14.5 0.4 9.6 40.2 31.7 1.8 7.1 100 13 3.5 13.7 0.6 8.8 39.6 31.2 2.9 6 100 9.8 3.8 13.3 0 9.9 37 33.8 2.9 4.9 100 11.8 4.1 17.1 0.3 8.3 41.7 0 0 0 0 0 0 0 0 0 0 24.7 1.3 6.2 100 12.5 3.6 11.3 0.1 6.2 33.6 34.7 3.8 6 100 9.7 5.4 12.5 0.3 8 35.8 24.4 5.6 4.2 100 12.4 5.3 15.2 0.5 8.8 42.2 45.4 3.5 5 100 11.3 2.8 11.1 0.4 5.4 31 27.3 3.8 5.5 100 12.6 4.4 17.6 0.2 7.3 42 44.3 1 8.4 100 13.3 7 6 0.1 4.8 31.2 38.8 4.4 7 100 10.5 4.2 15 0.1 6.6 36.4 38 1.7 8.6 100 10.1 7.8 18.1 0 5.6 41.7 33.9 4.5 6.3 100 9.6 6.1 15.5 0.2 8.4 39.9 27.7 5.5 6.6 100 13.9 4 15 0.3 7.5 40.8 34.3 3 8.2 100 6.2 3 20.6 0.3 9.8 39.9 35.1 5.9 6.2 100 6.5 4.5 15.7 0.2 10.2 37.2 34.7 3.5 7.1 100 6.2 3.2 12.3 0.2 10.9 32.8 35.9 3.3 4.6 100 9.9 6.3 16.4 0.3 9.9 42.7 32.8 2.7 8.5 100 12.1 3.1 15.8 0.6 9.5 41.1 26.6 4 8.2 100 7.8 5.3 13.9 0.6 13 40.7 25 6.9 6.2 100 6.5 3.4 15.3 0.7 10.5 36.4 26.1 3.2 4.9 100 15.1 4 18.4 0.2 9.5 47.1 28 5.3 4.5 100 9.4 4.1 18.5 0.2 9.8 42 32.5 2.6 8 100 11.2 4 15.6 0.3 8.8 39.9 28.7 2.4 4.4 100 14.1 3.9 17.2 0.3 7.6 43 29.1 1.6 6.7 100 14.4 4.3 15.9 0.1 6.8 41.5 25.1 2.5 6.6 100 20 3.2 16.8 0.3 5.5 45.7 25.6 7.5 6.5 100 13.5 2.2 14.2 0.7 6.3 36.926 27 28 29 30 31 32 33 34 35 36 24 25 26 27 28 29 30 31 32 33 34

Long Term Debt Deferred Taxes All Other NonCurrent Liabilities Net Worth Total Liabilities & Net Worth Net Sales Gross ProfitOperating Expenses Operating Profit All Other Expenses (net) Profit Before

Taxes INCOME DA

TA (Median)

17.2 0.5 5.8 35.2 100 100 25.6 21.5 4 1.2 2.8 17.2 1.6 3.7 39.5 100 100 24.2 15.7 8.5 0.8 7.7 20.9 0.8 8.5 32.2 100 100 34.9 31.1 3.8 1.9 1.9 20.7 1 5.3 42.4 100 100 33.5 25.9 7.7 1.2 6.4 21 0.6 5.2 30.8 100 100 26.1 22.5 3.5 1.8 1.7 14.7 0.5 5.1 38.6 100 100 33 29.4 3.6 1 2.6 15 0.4 4.8 42.8 100 100 44.1 39.3 4.9 1.2 3.7 17.3 0.4 4.6 40.3 100 100 46.5 37.3 9.2 0.6 8.6 16.4 0.6 5.6 23 100 100 41.3 35.6 5.7 1.8 3.9 12.9 0.4 2.9 45.2 100 100 37 31.6 5.4 1.1 4.4 17.4 0.7 3.5 38.2 100 100 22.1 18.4 3.7 1.7 2 15.5 0.8 7 36.4 100 100 21.2 17.1 4 1.2 2.8 15.4 0.2 7.4 39.8 100 100 23.7 20.2 3.5 1.1 2.4 13.4 0.6 6.3 38.1 100 100 22.3 19 3.4 1.3 2 0 0 0 0 0 0 0 0 0 0 0 14.7 0.5 3.9 47.3 100 100 35.2 30.7 4.4 1.9 2.6 22.1 0.7 4 37.4 100 100 30.5 27.2 3.3 1.5 1.8 19.6 0.4 4.8 33.1 100 100 31.4 24.5 6.9 2.9 4.1 26.1 1.7 3.2 38 100 100 21.8 17.7 4.1 0.9 3.2 17.5 0.3 2.8 37.4 100 100 30.4 25.8 4.6 1.6 3 25.1 0.6 6.1 37 100 100 19 17 1.9 1.2 0.8 19.2 1.4 4.5 38.6 100 100 24.6 21.5 3.2 1.5 1.6 19.3 1.3 5.1 32.6 100 100 20.3 16.9 3.4 0.4 3 17.1 0.9 6.5 35.5 100 100 31.8 28.1 3.7 1.8 1.9 14.3 0.4 6.2 38.3 100 100 25.8 21.2 4.6 1.2 3.4 9.4 1.8 5.7 43.2 100 100 20.3 14.9 5.3 0.3 5.1 18.7 0.8 5.3 38 100 100 35.1 28.8 6.3 1.5 4.7 16.7 1.2 4.8 44.6 100 100 30 23.3 6.7 0.9 5.8 21.6 1 7.2 27.4 100 100 26.8 22.1 4.6 1.5 3.1 13.8 0.8 3.6 40.6 100 100 32.3 29.1 3.2 0.2 3 10.7 0.4 5.5 42.8 100 100 43.4 37.1 6.3 1.8 4.5 16.1 0.4 6.4 40.7 100 100 45.9 35.1 10.8 1.1 9.6 13 0.4 5.4 34 100 100 35.3 30.9 4.3 0.8 3.6 15.5 0.5 6 36 100 100 34.2 28.3 5.8 1.1 4.8 16.5 0.4 6.1 37.1 100 100 24.9 20.3 4.7 0.8 3.8 17 0.7 6.2 33 100 100 23.5 20.7 2.8 0.9 1.9 17.4 0.8 6.6 33.7 100 100 21.9 18.7 3.2 1.2 2 10.9 0.8 5.7 36.9 100 100 21.9 19.9 2 0.4 1.5 11.5 0 4.6 46.9 100 100 32.8 28.4 4.4 0.8 3.637 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52

35 36 37 38 39 40 41 42 43 44 45

Upper Median Lower Upper Median Lower Cost of Sales / Inventory

Upper Median Lower Median Upper Current Ratio Quick Ratio Sales / Receivables Ratio

2.1 1.4 1 1.2 0.9 0.5[34] 10.7 10.7[42] 8.6 8.6[50] 7.3 7.3[29] 12.5 12.5[45] 8.2 8.2 2 1.4 0.9 1.2 0.8 0.6[14] 26.5 26.5[28] 13.0 13[52] 7.0 7[9] 39.4 39.4[24] 15.2 15.2 2.2 1.6 1 1.5 0.7 0.5[32] 11.4 11.4[42] 8.7 8.7[52] 7.0 7[25] 14.4 14.4[46] 8.0 8 2.6 1.8 1.1 1.6 0.8 0.5[32] 11.4 11.4[43] 8.5 8.5[56] 6.5 6.5[24] 15.5 15.5[58] 6.3 6.3 2.4 1.4 1 1.3 0.8 0.5[35] 10.5 10.5[45] 8.2 8.2[54] 6.7 6.7[30] 12.2 12.2[44] 8.2 8.2 2.4 1.3 1.1 1.2 0.7 0.4[25] 14.6 14.6[40] 9.0 9[60] 6.1 6.1[53] 6.9 6.9[72] 5.1 5.1 2.4 1.6 1.2 1.3 0.8 0.6[31] 11.9 11.9[40] 9.1 9.1 [54] 6.8 6.8[69] 5.3 5.3[91] 4.0 4 2.9 1.8 1.3 1.9 1 0.7[34] 10.7 10.7[50] 7.3 7.3[68] 5.4 5.4[44] 8.3 8.3[85] 4.3 4.3 1.8 1.3 0.9 1 0.6 0.5[32] 11.4 11.4[41] 8.8 8.8[50] 7.2 7.2[42] 8.7 8.7[58] 6.3 6.3 2.8 1.6 1.1 1.6 0.9 0.6[35] 10.4 10.4[43] 8.5 8.5[54] 6.7 6.7[39] 9.3 9.3[59] 6.2 6.2 2.3 1.4 1 1.2 0.8 0.4[35] 10.4 10.4[47] 7.7 7.7[59] 6.2 6.2[24] 15.2 15.2[55] 6.6 6.6 2.4 1.5 1.1 1.2 0.8 0.5[33] 11.0 11 [46] 7.9 7.9[56] 6.5 6.5[32] 11.3 11.3[59] 6.2 6.2 3.4 1.8 1.1 2.1 1 0.6[33] 11.0 11 [47] 7.8 7.8[55] 6.6 6.6[26] 13.8 13.8[46] 8.0 8 2.1 1.4 1.1 1.3 0.7 0.5[33] 10.9 10.9[41] 8.8 8.8[50] 7.4 7.4[25] 14.5 14.5[49] 7.4 7.4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3.6 2.1 1.4 1.6 0.6 0.3[35] 10.5 10.5[45] 8.0 8[59] 6.2 6.2[75] 4.9 4.9[135] 2.7 2.7 2.7 1.6 1.1 1.6(455) .9 0.6[32] 11.5 11.5[41] 8.8 8.8[55] 6.7 6.7[22] 16.6 16.6[48] 7.7 7.7 2.3 1.6 1.1 1 0.6 0.4[32] 11.5 11.5[47] 7.7 7.7[60] 6.1 6.1[75] 4.9 4.9[106] 3.4 3.4 2.3 1.4 1.1 1.3 0.7 0.5[25] 14.5 14.5[34] 10.8 10.8[41] 9.0 9[16] 23.1 23.1 [43] 8.4 8.4 2.5 1.6 1 1.4 0.9 0.5[24] 15.0 15[40] 9.2 9.2[52] 7.0 7[4] 104.1 104.1 [42] 8.6 8.6 2.5 1.6 1.1 0.9 0.4 0.2[10] 35.4 35.4[17] 21.9 21.9[24] 15.3 15.3[27] 13.6 13.6[56] 6.5 6.5 2.2 1.4 1 1.4 1 0.5[34] 10.7 10.7[44] 8.3 8.3[59] 6.2 6.2[29] 12.6 12.6[48] 7.7 7.7 2 1.4 0.8 1.2 0.7 0.5[33] 11.0 11 [42] 8.8 8.8[52] 7.0 7[20] 18.1 18.1 [38] 9.6 9.6 2.1 1.5 1.1 1.1 0.8 0.6[37] 9.7 9.7[43] 8.4 8.4[50] 7.4 7.4[27] 13.3 13.3[43] 8.5 8.5 2.5 1.6 1 1.7 1 0.6[33] 11.1 11.1 [42] 8.6 8.6[51] 7.1 7.1[26] 14.1 14.1 [45] 8.1 8.1 1.8 1.4 1 1.1 0.8 0.5[17] 21.1 21.1 [28] 13.1 13.1 [37] 9.7 9.7[10] 36.3 36.3[21] 17.6 17.6 2.2 1.5 1 1.4 0.9 0.5[33] 11.2 11.2[44] 8.3 8.3[54] 6.8 6.8[29] 12.7 12.7[53] 6.8 6.8 2.8 1.7 1.3 1.3 1 0.6[36] 10.0 10[47] 7.8 7.8[62] 5.9 5.9[22] 16.8 16.8[51] 7.2 7.2 2.2 1.4 1 1.2 0.7 0.5[34] 10.7 10.7[45] 8.1 8.1 [54] 6.7 6.7[33] 11.1 11.1 [49] 7.5 7.5 2.1 1.4 1 1.3 0.7 0.4[21] 17.7 17.7[36] 10.2 10.2[60] 6.1 6.1[46] 8.0 8[60] 6.1 6.1 2.1 1.5 1 1.3 0.7 0.5[31] 11.6 11.6[39] 9.4 9.4[60] 6.1 6.1[63] 5.8 5.8[90] 4.0 4 3 1.9 1.3 2.2 1 0.6[32] 11.3 11.3[46] 7.9 7.9[59] 6.2 6.2[33] 11.1 11.1 [77] 4.7 4.7 2.4 1.6 1.1 1.4 0.8 0.5[31] 11.8 11.8[40] 9.1 9.1 [52] 7.0 7[38] 9.6 9.6[60] 6.1 6.1 2.7 1.5 1.1 1.3 0.8 0.5[35] 10.5 10.5[46] 8.0 8[58] 6.3 6.3[32] 11.3 11.3[56] 6.5 6.5 2.4 1.6 1 1.4 0.9 0.5[37] 9.9 9.9[47] 7.7 7.7[57] 6.5 6.5[16] 23.5 23.5[50] 7.4 7.4 2.3 1.7 1.1 1.4 0.8 0.5[36] 10.1 10.1 [46] 7.9 7.9[60] 6.1 6.1[32] 11.5 11.5[58] 6.3 6.3 2.5 1.6 1.1 1.2 0.8 0.4[36] 10.2 10.2[46] 7.9 7.9[55] 6.7 6.7[40] 9.1 9.1[71] 5.1 5.1 1.9 1.3 1.1 1 0.6 0.4[35] 10.4 10.4[46] 7.9 7.9[55] 6.6 6.6[50] 7.3 7.3[74] 4.9 4.9 4.9 1.4 1 3.6 0.7 0.5[38] 9.6 9.6[45] 8.1 8.1 [65] 5.6 5.6[15] 24.5 24.5[31] 11.8 11.853 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70

46 47 48 49 50 51 52 53 54 55 56 57

Upper Median Lower Upper Lower Upper Median Median Median Lower Upper Lower Cost of Sales / Payables Sales / Working Capital EBIT / Interest Net Profit + DDA / Curr Mat LTD

[78] 4.7 4.7[17] 20.9 20.9[30] 12.4 12.4[44] 8.3 8.3 6.4 14.6UND 5.1(89) 2.0 2 0.8 5.9(22) 2.1 2.1 [48] 7.6 7.6[15] 23.8 23.8[24] 15.1 15.1 [54] 6.7 6.7 9.2 20.8 -269.5 14.5(36) 8.0 8 2.3 12.8(12) 2.8 2.8 [77] 4.7 4.7[23] 15.9 15.9[34] 10.9 10.9[59] 6.2 6.2 5.7 13.1 -189.6 7.2(75) 2.6 2.6 1 7(16) 2.4 2.4 [80] 4.6 4.6[22] 16.3 16.3[32] 11.3 11.3[67] 5.5 5.5 4.3 9 81.2 9.1(63) 3.1 3.1 1.2 5.8(21) 1.4 1.4 [70] 5.2 5.2[18] 20.1 20.1 [30] 12.1 12.1 [49] 7.4 7.4 5.7 14 -88.3 4.7(134) 2.2 2.2 0.4 2.7(46) 1.6 1.6 [105] 3.5 3.5[23] 16.2 16.2[33] 11.0 11 [47] 7.8 7.8 7.6 15.1 47.4 17.6(30) 3.0 3 1.2 [139] 2.6 2.6[28] 13.1 13.1 [36] 10.1 10.1 [71] 5.1 5.1 4.6 10.2 24.8 8.8(45) 2.6 2.6 0.6 3.5(18) 1.5 1.5 [137] 2.7 2.7[27] 13.4 13.4[45] 8.1 8.1 [88] 4.1 4.1 4.1 7.4 18.4 20.8(67) 8.4 8.4 3 10.7(25) 4.5 4.5 [81] 4.5 4.5[18] 20.7 20.7[38] 9.7 9.7[70] 5.2 5.2 8.4 18.3 -53.3 8.1(37) 2.6 2.6 1.2 [95] 3.8 3.8[24] 15.2 15.2[36] 10.2 10.2[61] 6.0 6 4.8 9 43.5 14.1(78) 2.8 2.8 1.3 10.2(30) 2.8 2.8 [91] 4.0 4[14] 25.3 25.3[33] 11.0 11 [46] 7.9 7.9 5.2 11.7 999.8 4.8(81) 2.1 2.1 0.6 7.9(18) 2.0 2 [92] 4.0 4[18] 20.1 20.1 [29] 12.6 12.6[46] 8.0 8 5 10.5 115.3 9.3(64) 2.5 2.5 0.5 4.4(21) 2.4 2.4 [89] 4.1 4.1 [13] 27.2 27.2[26] 13.9 13.9[46] 8.0 8 4.4 8.4 44.2 4.3(32) .9 0.9 -1.6 4.3(10) .5 0.5 [78] 4.7 4.7[17] 21.1 21.1 [31] 11.6 11.6[46] 7.9 7.9 8.1 16.5 77.8 7(44) 1.8 1.8 0.1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 [259] 1.4 1.4[17] 21.9 21.9[36] 10.2 10.2[55] 6.6 6.6 3.1 3.9 8.1 8.2(27) 1.9 1.9 0.9 [87] 4.2 4.2[15] 24.7 24.7[25] 14.3 14.3[41] 8.8 8.8 5.2 10.5 57.5 6(421) 2.0 2 0.4 3.6(126) 1.6 1.6 [144] 2.5 2.5[21] 17.6 17.6[41] 8.9 8.9[55] 6.6 6.6 4.4 6.7 31.7 7.1(57) 2.8 2.8 1.2 9.4(23) 3.1 3.1 [64] 5.7 5.7[16] 23.3 23.3[21] 17.6 17.6[29] 12.6 12.6 6.7 14.1 51.2 6.1(37) 2.4 2.4 1.2 5.9(14) 3.2 3.2 [93] 3.9 3.9[14] 26.2 26.2[25] 14.5 14.5[47] 7.7 7.7 5.3 12.7UND 9.8(57) 3.1 3.1 1.3 12.9(12) 3.7 3.7 [91] 4.0 4[5] 80.6 80.6[10] 36.1 36.1 [20] 17.9 17.9 6.5 13 89.8 4.1(253) 1.7 1.7 0.1 3.4(66) 1.6 1.6 [71] 5.1 5.1 [21] 17.4 17.4[34] 10.7 10.7[54] 6.8 6.8 6.5 12.8NM 7.8(60) 3.3 3.3 0.8 4.1(18) 2.6 2.6 [59] 6.2 6.2[17] 21.5 21.5[37] 9.8 9.8[54] 6.7 6.7 7.3 24.9 -25.8 6.2(21) 2.2 2.2 1.3 [67] 5.4 5.4[21] 17.1 17.1 [32] 11.4 11.4[45] 8.2 8.2 6.7 17.4 95.3 6.1(69) 2.7 2.7 1.3 3.6(27) 1.6 1.6 [66] 5.5 5.5[16] 23.0 23[27] 13.4 13.4[44] 8.3 8.3 4.8 11.4 215.2 6.7(78) 2.5 2.5 0.9 5.3(22) 2.3 2.3 [38] 9.7 9.7[19] 19.5 19.5[31] 11.6 11.6[45] 8.1 8.1 8.7 22.8 999.8 31.7(35) 7.4 7.4 2.5 [93] 3.9 3.9[27] 13.5 13.5[43] 8.6 8.6[64] 5.7 5.7 6 11.2 165.9 10.9(72) 4.5 4.5 1.3 5.8(30) 1.8 1.8 [90] 4.1 4.1 [19] 19.0 19[32] 11.5 11.5[51] 7.2 7.2 4.3 8.8 16.4 11.3(61) 5.9 5.9 1.6 13.6(20) 2.2 2.2 [65] 5.6 5.6[21] 17.0 17[36] 10.1 10.1 [48] 7.6 7.6 6.6 12.5 584.7 7.4(185) 3.0 3 0.8 4.5(55) 2.1 2.1 [89] 4.1 4.1 [22] 16.3 16.3[35] 10.5 10.5[60] 6.0 6 7.7 19.2 -84.1 5.6(36) 3.7 3.7 1.1 6.5(13) 2.4 2.4 [144] 2.5 2.5[28] 13.2 13.2[41] 9.0 9[64] 5.7 5.7 5.6 11.1 100.7 13.5(51) 3.4 3.4 1 3.9(20) 1.8 1.8 [129] 2.8 2.8[25] 14.5 14.5[40] 9.2 9.2[62] 5.8 5.8 3.8 7.5 16.3 27.8(115) 7.5 7.5 2.8 19.6(31) 3.5 3.5 [78] 4.7 4.7[23] 15.8 15.8[44] 8.3 8.3[63] 5.8 5.8 6.3 11.3 34 11.4(37) 4.4 4.4 1.4 4.4(10) 1.8 1.8 [90] 4.1 4.1 [22] 16.4 16.4[39] 9.3 9.3[59] 6.2 6.2 4.3 9.5 126.6 10.5(94) 3.5 3.5 1.4 9.6(36) 2.7 2.7 [92] 4.0 4[20] 18.0 18[33] 11.2 11.2[50] 7.3 7.3 4.5 11.3 -154.9 10.4(65) 3.6 3.6 0.7 [91] 4.0 4[15] 23.6 23.6[32] 11.2 11.2[49] 7.5 7.5 5.1 9.9 67.6 6.2(68) 2.0 2 0.7 6.4(15) 3.1 3.1 [102] 3.6 3.6[19] 18.9 18.9[33] 11.2 11.2[52] 7.1 7.1 4.9 9.2 27.5 8.8(56) 2.2 2.2 -0.2 7.3(17) 2.0 2 [121] 3.0 3[22] 16.2 16.2[38] 9.6 9.6[52] 7.0 7 5.1 12 62.3 3(45) 1.5 1.5 -1.7 49(15) 2.6 2.6 [67] 5.5 5.5[13] 27.6 27.6[38] 9.7 9.7[45] 8.2 8.2 6.5 16.6 119.1 11.3(11) 3.8 3.8 1.171 72 73 74 75 76 77 78 79 80 81

58 59 60 61 62 63 64 65 66 67

Lower Upper Median Lower Upper Median Lower Upper Lower Median RATIOS Net Profit + DDA / Curr Mat LTD Fixed / Worth Debt / Worth %Profit before Taxes / Tangible Net

0.7 0.5 1 2.3 0.8 2.2 4.5 28(82) 10.0 10 0.1 1.3 0.3 0.9 1.9 0.8 1.7 2.9 60.3(34) 34.1 34.1 10.9 1.3 0.5 1.4 5.2 0.8 2.3 9.7 32.3(66) 15.3 15.3 3.2 1 0.3 1 1.8 0.7 1.6 3.4 47.9(62) 17.9 17.9 1.8 0.9 0.5 1.4 3.1 0.9 2.3 7.9 27.5(126) 11.5 11.5 -0.3

0.4 0.7 1.9 0.6 1.5 3.9 38.8(30) 15.1 15.1 6 0.7 0.4 0.7 2.1 0.8 1.9 3.4 38.9(45) 19.2 19.2 0.6 1.8 0.3 0.5 1 0.6 1.2 4.1 52.2(72) 29.0 29 11.5

0.4 0.9 2.7 1.1 2.6 6.5 37.8(33) 15.8 15.8 2.6 0.8 0.3 0.6 1.5 0.6 1.5 4.5 39.3(82) 18.3 18.3 4.5 1 0.4 0.8 1.6 0.9 1.9 4.5 28.2(83) 13.3 13.3 -2.3 1.2 0.4 1 2 0.8 1.9 4.3 41(60) 19.8 19.8 1.1 -0.2 0.3 0.9 1.8 0.6 1.3 5.5 28(36) 6.1 6.1 -10.3

0.3 1 3.3 0.7 1.7 6.5 24.5(42) 9.5 9.5 -3.1 0 0 0 0 0 0 0 0 0 0 0

0.3 0.4 0.8 0.6 1 2.4 21.5 8.1 8.1 -2.9 0.8 0.4 0.9 2.4 0.7 1.7 5.1 31.9(398) 12.0 12 -0.3 1.3 0.3 0.9 2.8 1 2.4 10 39.6(50) 19.5 19.5 3.1 2.8 0.7 1.3 2.8 0.9 1.7 3.6 30.6(35) 13.6 13.6 2.6 1.6 0.2 0.5 1.9 0.8 1.8 3.9 35.6(55) 11.7 11.7 4 0.4 0.6 1.1 2.7 0.7 1.8 3.9 19(245) 7.1 7.1 -4.4 1.4 0.4 1.2 2.7 0.7 2 5.9 29.3(54) 15.7 15.7 1.2

0.7 1.4 2.6 0.8 1.9 6.2 34.5(19) 12.3 12.3 3.8 1.1 0.5 1 2.4 1 2 5 28.6(66) 14.6 14.6 2.3 0.4 0.3 0.7 1.6 0.8 1.7 4.9 29.4(77) 13.1 13.1 -1

0.2 0.8 1.5 0.8 1.6 2.6 36.1(37) 12.6 12.6 6 0.8 0.5 0.9 2.5 0.7 1.5 3.9 34.1(65) 20.7 20.7 3 0.4 0.2 0.6 1.6 0.6 1.3 2.9 37(64) 19.0 19 4.8 0.8 0.6 1.3 3.1 1.1 2.2 7.5 41.7(171) 18.4 18.4 4.1 1 0.5 0.8 1.5 0.6 1.4 2.6 31.1(35) 17.5 17.5 1.1 0.6 0.2 0.7 1.3 0.8 1.4 3.2 44.4(56) 22.7 22.7 0.6 1.8 0.2 0.7 1.4 0.5 1.4 4.7 68.7(110) 29.3 29.3 13.6 -0.6 0.3 0.8 1.8 0.7 1.9 3.7 35.5(37) 18.3 18.3 1.7 0.8 0.4 0.8 2.2 0.7 1.9 6.9 49.7(89) 16.9 16.9 4.9

0.4 0.9 2.1 0.6 2.2 4.6 51.6(65) 24.3 24.3 3.7 1.3 0.4 1.1 3.4 0.9 1.9 9.7 38.9(62) 12.4 12.4 -0.4 0.6 0.4 0.7 2 0.7 1.7 5.5 30.5(54) 7.3 7.3 -4.4 1.3 0.2 0.7 1.5 1 1.9 3.6 17.5(47) 8.2 8.2 -5.3

0.2 0.5 3.7 0.4 1.3 16.4 11.6(11) 7.9 7.9 1.382 83 84 85 86 87 88 89 90 91 92 93 94

68 69 70 71 72 73 74 75 76 77 78 79

Upper Median Lower Upper Median Lower Upper Median Lower Upper Lower Sales / Net Fixed A

ssets %Profit before Taxes / Total A ssets Sales / Total A ssets %Depr, Depl, Amort / Sales

Median 12.6 3.6 -0.7 19.3 7.6 3.8 3 2.1 1.6 0.9(82) 2.4 2.4 4.4 25.4 12.1 5.1 35.3 9.4 3.9 3.8 2.5 1.6 0.6(34) 1.4 1.4 3.5 13.3 4.9 0 14.7 4.7 2.7 3.1 1.9 1.1 1.2(69) 2.9 2.9 4.9 14.8 5.5 0.6 12.5 4.8 1.9 2.1 1.4 0.9 1(58) 3.1 3.1 5.7 11.2 4.2 -2 13 5.3 3.1 2.6 1.9 1.4 1.3(130) 2.7 2.7 4.7 10.8 5.6 1.5 16.1 6.5 4.1 2.1 1.9 1.4 1.4(30) 2.1 2.1 4.1 13.2 4.7 -1.5 13.9 7.2 4 2.7 1.8 1.1 2(43) 2.8 2.8 4.2 22.7 10.5 3.3 25.8 9.2 3.6 2.6 1.8 1.1 0.2(66) 1.5 1.5 3.5 12 5.4 0.8 30.5 8.5 5.2 3.1 2.3 1.9 1.1(34) 2.2 2.2 3.9 15.1 4.9 1.1 16.4 8.3 4.9 2.8 2.1 1.3 0.6(78) 1.4 1.4 3.2 10.4 3.9 -1.3 15.8 6.2 3.1 2.5 1.9 1.2 1(77) 2.6 2.6 4.5 14.2 4.8 -1.6 13.3 5.8 3.8 2.5 2 1.5 1.2(57) 2.9 2.9 4.3 10.8 0.3 -6 12.7 6.9 3.5 2.5 1.8 1.5 0.9(35) 2.5 2.5 4.5 10 3.6 -2.7 14.8 6.6 3.9 2.6 2.1 1.6 1.1(41) 2.9 2.9 4.4 0 0 0 0 0 0 0 0 0 0 0 0 0 13.6 2.7 -1.1 14 7.3 4 2.1 1.6 1.1 1.8(28) 3.4 3.4 4.7 12 3.7 -2.3 13 6.2 3.4 2.6 1.9 1.4 1.5(416) 2.9 2.9 5.1 11.5 5.4 0.6 17.1 8.2 4.4 2.3 1.6 1.2 1.9(54) 3.2 3.2 4.5 9.2 4.3 1 6.7 5.1 2.5 2.5 2 1.4 2.2(31) 2.8 2.8 4.9 13.6 4.1 0.5 40.6 13.5 6.7 3.7 2.7 1.6 0.6(59) 1.5 1.5 3.7 7.1 1.9 -2.1 8.2 4.7 2.9 2.7 1.8 1.2 2.2(249) 3.7 3.7 5.5 10.2 4.7 -0.8 15.3 4.3 2.3 2.2 1.6 1.1 1.4(50) 3.3 3.3 5.6 9 3.2 1.4 11.9 4.7 2.6 2.9 1.8 1 1.7(18) 3.4 3.4 4.6 11.4 4.2 0.7 11.4 7 4.3 2.8 2.3 1.7 2(69) 3.1 3.1 4.9 11.3 4.5 0.2 23.8 8.1 4 3.3 2 1.4 1.3(68) 2.8 2.8 4.5 16 6.8 1.7 29 8.1 3.9 3.7 2.4 1.8 0.5(37) 1.7 1.7 3.7 14.1 7.4 0.5 11.2 4.8 2.7 2.6 1.6 1.1 1.6(67) 3.1 3.1 4.8 17.8 6.7 2 23.4 5.1 2.3 2 1.4 1.1 1.3(58) 2.4 2.4 5 12.8 5.9 -0.2 12.7 5.5 3.3 2.8 2.1 1.4 1.6(174) 3.2 3.2 5.3 10.6 6.5 0.4 15.1 7 3.7 2.8 2.1 1.5 1.9(35) 2.6 2.6 5.1 16.4 6.4 0.1 22.5 9.2 4.5 2.7 2 1.3 1.2(48) 2.5 2.5 4.4 25.3 13 3.5 30.7 7.1 3.8 2.6 1.8 1.1 1.2(96) 2.1 2.1 3.7 14.1 6.2 0.5 23 9.7 6 3 2.3 1.8 1.4(38) 2.0 2 3 16.2 7.1 1.2 20.4 7.7 4.8 2.6 1.9 1.5 1(93) 2.3 2.3 3.7 16.4 6.3 -0.6 14.4 6.6 3 2.7 1.9 1.3 1.5(63) 2.9 2.9 5 10.3 3.8 -0.5 19.2 7.9 4.2 3 2.2 1.5 1.1(70) 2.2 2.2 4.2 8.9 3.3 -2.2 13.7 7.5 3.8 2.5 1.9 1.2 1.4(57) 2.3 2.3 4 5.3 2 -3.7 25.1 8.9 4.5 2.3 2 1.3 0.7(47) 2.0 2 4 11.5 3.4 0.2 27.9 8.2 4.2 3.5 2.2 1.2 0.6(11) 2.2 2.2 595 96 97 98 99 100 101 102 Indicates afirm'sabilitytoallocateandmanageitsreserves

.Formula:Net operating income

80 81 82 83 84 The interest coverage ratio is used to determine how easily a company can pay interest expenses on outstanding debt.

Upper Lower PTRA ICR 2002 VOS ($, thousands) Neg.

PTRA Missing

PTRA Neg. ICR Initial PTRA and ICR Calculations Net Sales Total A ssets

($, million) ($, million) %Officers', Directors', Owners' Comp/Sales

Median 1.6(28) 2.6 2.6 5.52827354M $2,827,3541494352M $1,494,352 -1.00 1.28 $4,271,782 1 0 0 5260492M $5,260,4921994066M $1,994,066 5.63 2.68 $194,761,863 0 0 0 2.3(22) 5.1 5.1 12.12446249M $2,446,2491667479M $1,667,479 0.00 1.76 $14,757,054 0 0 0 1.6(19) 2.9 2.9 10.42728520M $2,728,5202184806M $2,184,806 0.72 1.68 $48,232,289 0 0 0 2.7(42) 6.8 6.8 10.35275774M $5,275,7743734934M $3,734,934 -4.12 0.71 $47,891,204 1 0 0 1.7(13) 4.5 4.5 9.2806334M $806,334512544M $512,544 2.08 1.90 $3,175,532 0 0 0 0.8(11) 3.2 3.2 12.32482459M $2,482,4591773070M $1,773,070 -1.99 0.94 $11,585,499 1 0 0 2.3(24) 5.2 5.2 14.22641317M $2,641,3172005562M $2,005,562 3.53 3.49 $113,991,849 0 0 0 2.9(17) 5.4 5.4 12.91019067M $1,019,067600592M $600,592 1.17 1.66 $17,327,898 0 0 0 3(32) 5.1 5.1 8.73688980M $3,688,9802421379M $2,421,379 1.35 1.64 $13,014,617 0 0 0 2.3(25) 3.3 3.3 7.84549108M $4,549,1083244067M $3,244,067 -2.41 1.02 $47,170,847 1 0 0 1.8(13) 3.9 3.9 8.73540742M $3,540,7422159538M $2,159,538 -2.29 0.86 $6,608,720 1 0 0 1179435M $1,179,435726460M $726,460 -8.75 -2.74 $4,681,495 1 0 1 2.4(19) 5.5 5.5 8.31457735M $1,457,735877749M $877,749 -4.59 0.19 $3,834,831 1 0 0 0 0 0 0 0 $0 $0 $0 NA NA $3,814,425 0 1 0 1.9(12) 5.3 5.3 8.9609065M $609,065397754M $397,754 -1.86 1.60 $2,725,483 1 0 0 2.9(197) 4.5 4.5 7.98383931M $8,383,9314851500M $4,851,500 -4.22 0.75 $12,684,814 1 0 0 1(18) 2.9 2.9 9.81922837M $1,922,8371351872M $1,351,872 1.01 1.76 $24,246,374 0 0 0 1.6(12) 3.3 3.3 6.33096560M $3,096,5601646673M $1,646,673 1.28 2.02 $6,905,731 0 0 0 2.5(26) 3.8 3.8 71535025M $1,535,025724483M $724,483 0.77 1.72 $6,777,905 0 0 0 1.1(86) 2.3 2.3 3.77727374M $7,727,3744961739M $4,961,739 -4.99 0.29 $21,339,251 1 0 0 1.3(18) 3.3 3.3 5.93337911M $3,337,9112718305M $2,718,305 -1.60 1.63 $42,501,737 1 0 0 1544880M $1,544,8801401127M $1,401,127 1.59 2.60 $20,853,608 0 0 0 2.4(33) 4.4 4.4 6.82006729M $2,006,7291182330M $1,182,330 1.36 2.39 $11,300,603 0 0 0 1.1(33) 3.0 3 4.42856781M $2,856,781 1529879M $1,529,879 0.27 1.45 $4,271,782 0 0 0 6786976M $6,786,9762265149M $2,265,149 1.77 3.30 $194,761,863 0 0 0 2.6(18) 7.5 7.5 19.22663219M $2,663,2191906124M $1,906,124 0.67 1.94 $14,757,054 0 0 0 1.7(16) 2.3 2.3 7.52486877M $2,486,8771908228M $1,908,228 2.31 2.17 $48,232,289 0 0 0 2.6(54) 4.6 4.6 7.89187583M $9,187,5834808785M $4,808,785 -0.30 1.36 $47,891,204 1 0 0 1.8(13) 3.9 3.9 7.71223942M $1,223,942596216M $596,216 0.43 1.99 $3,175,532 0 0 0 2.4(14) 5.7 5.7 15.42451263M $2,451,2631425039M $1,425,039 0.14 1.40 $11,585,499 0 0 0 1.4(30) 4.9 4.9 14.15116983M $5,116,9834018632M $4,018,632 3.94 3.34 $113,991,849 0 0 0 2.6(13) 4.3 4.3 11.81398233M $1,398,233705114M $705,114 0.60 2.05 $17,327,898 0 0 0 2(29) 3.7 3.7 7.24017244M $4,017,2442332718M $2,332,718 1.45 1.96 $13,014,617 0 0 0 1(22) 1.9 1.9 42363486M $2,363,4861576547M $1,576,547 -0.74 1.13 $47,170,847 1 0 0 2.3(22) 6.6 6.6 11.72789981M $2,789,981 1694595M $1,694,595 -0.74 1.25 $6,608,720 1 0 0 1.1(18) 2.6 2.6 4.32442961M $2,442,961 1624952M $1,624,952 -3.52 -0.34 $4,681,495 1 0 1 2.1(18) 3.9 3.9 8.1 1318766M $1,318,7661088433M $1,088,433 -4.93 -3.40 $3,834,831 1 0 1 342429M $342,429157988M $157,988 0.24 1.65 $3,814,425 0 0 0Net operating incomebeforetaxes÷Total assets

. The interest coverage ratio is used to determine how easily a company can pay interest expenses on outstanding debt. Including Negative Values without any adjustment Adjusting Negative Values

Missing ICRNew PTRANew ICR VOS-Wtd. PTRA VOS-Wtd.

ICR PTRA VOS ICR VOS PTRA Adj. - Diff Between Reported and Est VOS-Wtd.

PTRA Adj. - Diff Between Reported and Est ICR Adj. -

Diff Between Reported and Est VOS-Wtd.

ICR Adj. - Diff Between Reported and Est PTRA VOS -

No Missing PTRA ICR VOS - No

Missing ICR New

PTRA 0 -0.70 1.28 -2,990,247 5,467,881 4,271,782 4,271,782 0.48 2,050,455 4,271,782 4,271,782 -0.38 0 5.63 2.68 1,096,483,995 521,732,661 194,761,863 194,761,863 0.53 103,198,494 0.38 73,780,376 194,761,863 194,761,863 5.63 0 0.00 1.76 0 26,019,016 14,757,054 14,757,054 0.00 0 0.76 11,261,962 14,757,054 14,757,054 0.00 0 0.72 1.68 34,817,684 81,180,580 48,232,289 48,232,289 0.12 5,878,310 0.48 23,301,833 48,232,289 48,232,289 0.72 0 -2.00 0.71 -95,782,408 33,934,339 47,891,204 47,891,204 0.31 14,777,857 47,891,204 47,891,204 -1.77 0 2.08 1.90 6,595,336 6,033,511 3,175,532 3,175,532 0.58 1,832,038 0.70 2,222,872 3,175,532 3,175,532 2.08 0 -1.50 0.94 -17,378,249 10,923,470 11,585,499 11,585,499 0.34 3,972,171 11,585,499 11,585,499 -1.27 0 3.53 3.49 402,417,737 397,732,430 113,991,849 113,991,849 0.23 26,244,635 0.49 55,756,883 113,991,849 113,991,849 3.53 0 1.17 1.66 20,260,312 28,819,030 17,327,898 17,327,898 0.37 6,397,993 0.46 8,025,553 17,327,898 17,327,898 1.17 0 1.35 1.64 17,569,733 21,305,410 13,014,617 13,014,617 0.25 3,253,654 0.34 4,386,408 13,014,617 13,014,617 1.35 0 -1.30 1.02 -61,322,101 48,190,757 47,170,847 47,170,847 0.42 19,888,249 47,170,847 47,170,847 -0.99 0 -1.60 0.86 -10,573,952 5,700,021 6,608,720 6,608,720 0.36 2,395,661 6,608,720 6,608,720 -1.29 0 -6.00 -1.60 -28,088,970 -7,490,392 4,681,495 4,681,495 4,681,495 4,681,495 -5.69 0 -2.70 0.19 -10,354,044 710,572 3,834,831 3,834,831 0.09 327,089 3,834,831 3,834,831 -2.39 1 0 -1.10 1.60 -2,998,031 4,348,384 2,725,483 2,725,483 0.70 1,895,450 2,725,483 2,725,483 -0.87 0 -2.30 0.75 -29,175,072 9,532,830 12,684,814 12,684,814 0.35 4,458,904 12,684,814 12,684,814 -2.07 0 1.01 1.76 24,482,924 42,589,283 24,246,374 24,246,374 0.41 9,935,100 0.56 13,493,634 24,246,374 24,246,374 1.01 0 1.28 2.02 8,847,968 13,946,208 6,905,731 6,905,731 0.28 1,942,237 0.82 5,659,331 6,905,731 6,905,731 1.28 0 0.77 1.72 5,196,394 11,684,519 6,777,905 6,777,905 0.27 1,807,441 0.42 2,873,242 6,777,905 6,777,905 0.77 0 -2.10 0.29 -44,812,427 6,289,463 21,339,251 21,339,251 0.19 4,155,538 21,339,251 21,339,251 -1.87 0 -0.80 1.63 -34,001,390 69,065,323 42,501,737 42,501,737 0.83 35,063,933 42,501,737 42,501,737 -0.48 0 1.59 2.60 33,087,725 54,219,381 20,853,608 20,853,608 0.19 3,892,673 1.30 27,109,690 20,853,608 20,853,608 1.59 0 1.36 2.39 15,404,506 26,999,279 11,300,603 11,300,603 0.66 7,494,084 1.09 12,308,495 11,300,603 11,300,603 1.36 0 0.27 1.45 1,155,894 6,184,797 4,271,782 4,271,782 0.07 301,538 0.55 2,340,194 4,271,782 4,271,782 0.27 0 1.77 3.30 344,079,291 643,081,623 194,761,863 194,761,863 0.07 12,984,124 0.80 156,176,966 194,761,863 194,761,863 1.77 0 0.67 1.94 9,890,366 28,624,000 14,757,054 14,757,054 0.17 2,511,839 0.64 9,439,830 14,757,054 14,757,054 0.67 0 2.31 2.17 111,433,219 104,815,243 48,232,289 48,232,289 0.31 14,968,641 0.57 27,643,581 48,232,289 48,232,289 2.31 0 -0.20 1.36 -9,578,241 64,965,459 47,891,204 47,891,204 0.56 26,652,496 47,891,204 47,891,204 0.03 0 0.43 1.99 1,354,894 6,331,217 3,175,532 3,175,532 0.03 84,681 0.89 2,838,132 3,175,532 3,175,532 0.43 0 0.14 1.40 1,621,970 16,182,919 11,585,499 11,585,499 0.04 463,420 0.40 4,597,420 11,585,499 11,585,499 0.14 0 3.94 3.34 448,842,905 381,239,406 113,991,849 113,991,849 0.44 49,871,434 0.54 62,062,229 113,991,849 113,991,849 3.94 0 0.60 2.05 10,348,606 35,542,340 17,327,898 17,327,898 0.10 1,684,657 0.65 11,283,282 17,327,898 17,327,898 0.60 0 1.45 1.96 18,871,195 25,445,820 13,014,617 13,014,617 0.25 3,253,654 0.56 7,225,356 13,014,617 13,014,617 1.45 0 -0.60 1.13 -28,302,508 53,393,384 47,170,847 47,170,847 0.43 20,373,791 47,170,847 47,170,847 -0.29 0 -0.50 1.25 -3,304,360 8,260,900 6,608,720 6,608,720 0.55 3,634,796 6,608,720 6,608,720 -0.19 0 -2.20 -0.20 -10,299,289 -936,299 4,681,495 4,681,495 4,681,495 4,681,495 -1.89 0 -3.70 -1.70 -14,188,875 -6,519,213 3,834,831 3,834,831 3,834,831 3,834,831 -3.39 0 0.24 1.65 932,415 6,293,801 3,814,425 3,814,425 0.04 169,530 0.55 2,097,934 3,814,425 3,814,425 0.24Excluding Negative Values

New ICR VOS-Wtd. New

PTRA VOS-Wtd.

New ICR New PTRA -

No Missing, No Negative New ICR - No

Missing, No Negative VOS-Wtd.

PTRA - No Missing, No Negative PTRAVOS-Wtd.

ICR - No Missing, No Negative PTRA VOS ICR VOS

1.28 -1,628,627 5,467,881 1.28 5,467,881 4,271,782 2.68 1,096,483,995 521,732,661 5.63 2.68 1,096,483,995 521,732,661 194,761,863 194,761,863 1.76 0 26,019,016 0.00 1.76 0 26,019,016 14,757,054 14,757,054 1.68 34,817,684 81,180,580 0.72 1.68 34,817,684 81,180,580 48,232,289 48,232,289 0.71 -84,917,406 33,934,339 0.71 33,934,339 47,891,204 1.90 6,595,336 6,033,511 2.08 1.90 6,595,336 6,033,511 3,175,532 3,175,532 0.94 -14,749,865 10,923,470 0.94 10,923,470 11,585,499 3.49 402,417,737 397,732,430 3.53 3.49 402,417,737 397,732,430 113,991,849 113,991,849 1.66 20,260,312 28,819,030 1.17 1.66 20,260,312 28,819,030 17,327,898 17,327,898 1.64 17,569,733 21,305,410 1.35 1.64 17,569,733 21,305,410 13,014,617 13,014,617 1.02 -46,855,862 48,190,757 1.02 48,190,757 47,170,847 0.86 -8,547,206 5,700,021 0.86 5,700,021 6,608,720 -1.12 -26,653,261 -5,265,178 0.19 -9,177,987 710,572 0.19 710,572 3,834,831

1.60 -2,382,685 4,348,384 1.60 4,348,384 2,725,483 0.75 -26,311,155 9,532,830 0.75 9,532,830 12,684,814 1.76 24,482,924 42,589,283 1.01 1.76 24,482,924 42,589,283 24,246,374 24,246,374 2.02 8,847,968 13,946,208 1.28 2.02 8,847,968 13,946,208 6,905,731 6,905,731 1.72 5,196,394 11,684,519 0.77 1.72 5,196,394 11,684,519 6,777,905 6,777,905 0.29 -39,994,553 6,289,463 0.29 6,289,463 21,339,251 1.63 -20,454,058 69,065,323 1.63 69,065,323 42,501,737 2.60 33,087,725 54,219,381 1.59 2.60 33,087,725 54,219,381 20,853,608 20,853,608 2.39 15,404,506 26,999,279 1.36 2.39 15,404,506 26,999,279 11,300,603 11,300,603 1.45 1,155,894 6,184,797 0.27 1.45 1,155,894 6,184,797 4,271,782 4,271,782 3.30 344,079,291 643,081,623 1.77 3.30 344,079,291 643,081,623 194,761,863 194,761,863 1.94 9,890,366 28,624,000 0.67 1.94 9,890,366 28,624,000 14,757,054 14,757,054 2.17 111,433,219 104,815,243 2.31 2.17 111,433,219 104,815,243 48,232,289 48,232,289 1.36 1,286,761 64,965,459 1.36 64,965,459 47,891,204 1.99 1,354,894 6,331,217 0.43 1.99 1,354,894 6,331,217 3,175,532 3,175,532 1.40 1,621,970 16,182,919 0.14 1.40 1,621,970 16,182,919 11,585,499 11,585,499 3.34 448,842,905 381,239,406 3.94 3.34 448,842,905 381,239,406 113,991,849 113,991,849 2.05 10,348,606 35,542,340 0.60 2.05 10,348,606 35,542,340 17,327,898 17,327,898 1.96 18,871,195 25,445,820 1.45 1.96 18,871,195 25,445,820 13,014,617 13,014,617 1.13 -13,836,269 53,393,384 1.13 53,393,384 47,170,847 1.25 -1,277,614 8,260,900 1.25 8,260,900 6,608,720 0.28 -8,863,580 1,288,915 -1.22 -13,012,818 -4,696,436 1.65 932,415 6,293,801 0.24 1.65 932,415 6,293,801 3,814,425 3,814,4251 2 3 4 5 6 7 8 9 10 11 12 13 14 15 6 5 3 4 5 6 7 8 9 10 11 12 13

NAICS Sector Sector Name Year Unqualified Reviewed Compiled Tax Returns Other Number of Statements Cash &

Equivalents Trade

Receivables - (net) Inventory All Other Current Assets Total Current

Assets Type of Statement ASSETS (Median)

332211 7 Other 2002 7 4 8 9 28 10.9 22.1 27.2 1.4 61.6 332999 7 Other 2002 74 127 99 58 149 507 9.1 25.1 21.2 2.8 58.2 336412 7 Other 2002 15 9 8 28 60 7.5 18 35.2 1.7 62.3 311211 6 Food 2003 25 2 10 2 15 54 3.8 18.5 20 3.7 45.9 313311 7 Other 2003 18 16 17 8 22 81 6.6 26.4 27.5 5.7 66.2 321113 7 Other 2003 69 58 68 32 60 287 6 11.5 26 4.8 48.2 322121 4 Paper 2003 23 11 4 3 22 63 4.1 22.9 17.8 1.5 46.2 322130 4 Paper 2003 7 2 5 7 21 7.4 25.1 13 2.5 48 322222 4 Paper 2003 18 31 16 9 22 96 6.3 25.7 23.3 2 57.3 322299 4 Paper 2003 29 25 18 8 36 116 6.9 25.4 24 2.2 58.6 324110 5 Petroleum 2003 26 7 4 4 16 57 12.4 20.7 14 1.9 49.1 325188 1 Chemicals 2003 34 15 17 7 20 93 5.9 26.7 21.6 3.2 57.4 325199 1 Chemicals 2003 28 15 6 2 30 81 6.5 21.7 17 3.4 48.7 325211 1 Chemicals 2003 46 39 43 13 64 205 5.9 28.3 21.4 2.5 57.9 325311 1 Chemicals 2003 21 6 6 3 9 45 9 22 23.3 3.3 57.6 325411 1 Chemicals 2003 16 7 7 4 21 55 9.2 20.3 27.8 4.4 61.7 325412 1 Chemicals 2003 49 21 41 5 45 161 14.5 25.6 21.2 4.4 65.7 325611 1 Chemicals 2003 13 13 13 3 10 52 7.5 29.1 24.9 3.2 64.7 325998 1 Chemicals 2003 33 31 32 7 51 154 6.8 28.5 23.8 3.6 62.7 331111 2 Steel 2003 19 24 13 12 37 105 8 28.3 20 2.4 58.7 331210 2 Steel 2003 27 29 19 4 25 104 5.2 31.5 25.2 2.5 64.4 331221 2 Steel 2003 17 16 11 6 23 73 5.3 25 28.1 1.9 60.3 331222 2 Steel 2003 12 18 4 5 19 58 6.3 27 28.2 1.4 62.9 331314 3 Aluminum 2003 1 4 2 1 3 11 5.2 38.4 17.4 0.3 61.3 332211 7 Other 2003 7 4 8 9 28 10.9 22.1 27.2 1.4 61.6 332999 7 Other 2003 65 135 128 56 161 545 8.6 26.9 21.8 2.6 59.7 336412 7 Other 2003 17 21 8 1 26 73 7.8 21.1 33 4.1 65.9 311211 6 Food 2004 26 5 5 1 10 47 5.2 18 19.8 3.4 46.4 313311 7 Other 2004 20 19 16 7 11 73 8.5 25.6 34.6 1.8 70.4 321113 7 Other 2004 68 73 50 26 56 273 5.5 12.2 26.5 4.1 48.2 322121 4 Paper 2004 21 9 3 5 18 56 4.6 23.5 21.1 2 51.1 322130 4 Paper 2004 9 1 2 4 16 5.4 21.3 17.2 1.6 45.4 322222 4 Paper 2004 20 27 7 6 30 90 6.7 26.6 26.4 1.1 60.8 322299 4 Paper 2004 18 20 19 8 30 95 8.1 27.3 24.6 2.1 62.1 324110 5 Petroleum 2004 23 5 16 1 14 59 10.2 18.4 17.6 1.7 47.8 325188 1 Chemicals 2004 33 21 7 8 17 86 5.6 27.6 18.9 1.3 53.4 325199 1 Chemicals 2004 27 19 3 3 30 82 6.6 23.2 18.8 2.7 51.3 325211 1 Chemicals 2004 53 46 33 19 64 215 6.2 27.9 21.7 2.2 57.9 325311 1 Chemicals 2004 11 8 4 4 3 30 10.3 21.5 31.3 1.4 64.516 17 18 19 20 21 22 23 24 25 14 15 16 17 18 19 20 21 22 23

Fixed A ssets (net) Intangibles (net) All Other NonCurrent A

ssets Total A

ssets Notes PayableShort Term Cur. Mat.-L/T/D Trade Payables Income Taxes Payable All Other Current

Liabilities Total Current

Liabilities ASSETS (Median) LIABILITIES (Median)

27.4 1.5 9.8 100 7.8 4.1 7.7 0.3 9 28.9 34 3.2 4.6 100 10.4 5.4 13.8 0.3 9.2 39.1 27.8 6.5 3.4 100 13.2 6.3 13.5 0.2 7.4 40.6 44.4 3.3 6.3 100 10.5 3.5 11.8 0.2 7 33.1 21.7 5.4 6.6 100 11.9 7 18.1 0.2 8.7 45.7 43 1.2 7.6 100 13.1 6.2 6.3 0.2 5.4 31.3 41.7 4.8 7.2 100 6.2 3.2 14.8 0.1 8.8 33 39.6 4.8 7.6 100 9.3 5 16.3 0 6.8 37.4 31.2 5 6.6 100 12.8 4.3 14.3 0.1 6.7 38.3 29.5 4.6 7.2 100 9.8 3.5 14.6 0.3 8.2 36.5 36.7 3.7 10.5 100 6.2 3.4 18.2 0.3 6.5 34.6 30.9 2.9 8.8 100 11.8 4.5 18.9 0.2 12.4 47.7 40.1 5.1 6.1 100 9.5 4.8 14 0.3 9.1 37.7 32.8 4.2 5.1 100 12.7 4.7 18.1 0.2 12.1 47.7 32.9 3.8 5.7 100 10.2 4.6 15.6 0.5 9.1 40.1 24.6 5.1 8.5 100 7.1 2.6 14.4 0.8 12.7 37.6 22.8 6 5.5 100 6 2.9 15.8 0.5 10.9 36.2 22.9 4.9 7.4 100 12.5 5.3 19.9 0.3 8 46 26.5 5.1 5.7 100 10.8 3.9 18.9 0.4 9.8 43.8 29.4 3.4 8.6 100 10.2 2.6 17.7 0.6 11.3 42.4 28.9 2 4.7 100 16.2 3.1 18.6 0.2 7.7 45.8 32.9 0.8 6 100 15.7 3.7 16 0.2 7.2 42.8 28.4 1.9 6.7 100 15.6 3.4 17.2 0.2 7.6 44 28.7 2.6 7.4 100 27.5 2 22.8 0 3.5 55.8 27.4 1.5 9.8 100 7.8 4.1 7.7 0.3 9 28.9 31.4 3.5 5.3 100 12.2 4.9 14.8 0.3 9.2 41.3 25.8 3.9 4.5 100 15.7 4 12.3 0.9 8.2 41 45.2 3.3 5.1 100 8.2 3.5 9.7 0.3 7.1 28.7 21.6 2.4 5.6 100 16.4 3.4 19.8 0.3 9.3 49.2 42.5 0.8 8.5 100 14.6 6.7 7 0.2 5.9 34.5 42.1 1.9 4.9 100 10.4 3.6 14.7 0 8.8 37.6 42.7 6 5.8 100 10.6 5.7 13.5 0.1 5.9 35.9 29.7 3.3 6.2 100 10.9 3.5 15.1 0.1 7 36.7 28.2 4.2 5.5 100 12.3 3.5 15.7 0.2 8.4 40.2 40.6 3.3 8.3 100 3.1 2.5 21.5 0.3 9.6 37 36.9 2.8 6.8 100 11.7 4.3 17 0.1 7 40.1 38.9 3.3 6.5 100 10.4 4.1 16 0.2 7 37.7 32.5 4.1 5.4 100 11.8 4.8 18.4 0.3 8 43.3 26.3 1.7 7.5 100 17.1 4.2 13.8 0.3 13.2 48.526 27 28 29 30 31 32 33 34 35 36 24 25 26 27 28 29 30 31 32 33 34

Long Term Debt Deferred Taxes All Other NonCurrent Liabilities Net Worth Total Liabilities & Net Worth Net Sales Gross ProfitOperating Expenses Operating Profit All Other Expenses (net) Profit Before

Taxes INCOME DA

TA (Median)

14.6 1.2 10.1 45.1 100 100 35.9 31.4 4.5 1.7 2.8 20 0.6 6.7 33.7 100 100 29.4 26.3 3.1 1.4 1.6 19.7 0.5 4.5 34.8 100 100 28.4 23.1 5.3 1.7 3.6 22.9 1.4 5 37.5 100 100 24 20.8 3.2 1.3 1.8 11.7 0.5 6.7 35.4 100 100 29.9 26 4 1.4 2.6 26.1 0.6 5.4 36.6 100 100 21.5 17.8 3.7 1 2.7 21.1 1.7 7.9 36.2 100 100 25.9 21.1 4.8 1.3 3.5 20.2 2.2 10.4 29.8 100 100 21.4 15.8 5.5 2.8 2.7 14.5 0.8 8.5 37.9 100 100 32.1 28.1 4 1.1 2.9 15.3 0.8 5.3 42.1 100 100 25.8 20.7 5 0.7 4.3 13.5 1.2 3 47.7 100 100 21.5 15.9 5.6 1 4.6 14.3 0.8 8.2 29 100 100 34.5 30.2 4.2 1.2 3 18.7 0.7 9 33.9 100 100 28.1 21.9 6.2 1.4 4.8 18.3 1.2 8.2 24.5 100 100 27 21.6 5.4 1.6 3.8 18.3 0.9 5.4 35.4 100 100 27.9 23.7 4.2 0.9 3.3 7.5 0.8 10.8 43.3 100 100 45.9 38.8 7.1 1 6.2 14.2 0.6 5.2 43.9 100 100 44.8 37.6 7.2 0.5 6.7 14 0.1 2.9 36.9 100 100 37.3 32.9 4.3 1.2 3.2 12.3 0.6 5.9 37.5 100 100 34.9 30.6 4.3 0.8 3.5 15.2 0.7 9.5 32.2 100 100 23 21.3 1.7 0.6 1.1 16.9 0.8 8.4 28 100 100 23.8 20.6 3.2 1 2.2 18 0.7 7.7 30.8 100 100 22.3 21.1 1.2 1.1 0.1 11 0.6 7.4 37.1 100 100 17.3 16.2 1.1 0.9 0.1 15.6 0.2 2.8 25.6 100 100 24.9 22 2.9 1.4 1.6 14.6 1.2 10.1 45.1 100 100 35.9 31.4 4.5 1.7 2.8 18.6 0.6 6.6 32.8 100 100 29 26.1 3 1.1 1.8 13.6 0.4 6.1 38.8 100 100 29.6 23.6 6 0.9 5.1 24.1 2.1 2.5 42.7 100 100 21.9 19.1 2.9 1 1.9 12.3 0.3 6.3 31.9 100 100 29.7 26.1 3.6 1.1 2.5 22.5 0.7 5.1 37.3 100 100 23.8 17.4 6.4 1 5.4 27.8 0.8 2.5 31.3 100 100 23.5 20.2 3.3 1.5 1.9 18.8 1.1 16.4 27.9 100 100 17.5 13.5 4 1.9 2.1 17.9 0.7 7.9 36.9 100 100 29.1 24.6 4.5 1.1 3.4 15.7 0.4 5.2 38.5 100 100 29.7 23.1 6.6 1.6 5 23.9 1.1 9.7 28.4 100 100 14.5 11.2 3.2 0.5 2.7 20.5 1.3 5.1 33.1 100 100 34.9 28.5 6.4 1.4 5.1 20.8 1.1 7.6 32.8 100 100 29.2 22.9 6.3 0.8 5.5 18.8 0.8 5.7 31.3 100 100 26.6 22 4.6 0.9 3.6 11.9 0.7 2.5 36.4 100 100 25.5 21.5 4.1 0.1 437 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52

35 36 37 38 39 40 41 42 43 44 45

Upper Median Lower Upper Median Lower Cost of Sales / Inventory

Upper Median Lower Median Upper Current Ratio Quick Ratio Sales / Receivables Ratio

3.4 2.2 1.5 2.1 1.1 0.6[30] 12.0 12[46] 7.9 7.9[60] 6.1 6.1[50] 7.3 7.3[94] 3.9 3.9 2.6 1.6 1.1 1.6 0.9 0.5[32] 11.6 11.6[43] 8.5 8.5[57] 6.4 6.4[23] 15.9 15.9[46] 7.9 7.9 2.5 1.5 1.1 0.9 0.6 0.4[25] 14.8 14.8[43] 8.5 8.5[57] 6.4 6.4[79] 4.6 4.6[110] 3.3 3.3 1.9 1.4 1.1 1 0.7 0.4[25] 14.7 14.7[34] 10.7 10.7[42] 8.8 8.8[27] 13.6 13.6[45] 8.2 8.2 2.6 1.4 1 1.3 0.7 0.4[23] 16.0 16[39] 9.3 9.3[54] 6.7 6.7[11] 32.4 32.4[52] 7.1 7.1 2.9 1.6 1.1 1.1 0.5 0.2[10] 34.8 34.8[17] 21.2 21.2[26] 14.0 14[31] 11.9 11.9[56] 6.5 6.5 2 1.5 1.1 1.2 0.9 0.6[32] 11.3 11.3[38] 9.5 9.5[48] 7.6 7.6[18] 20.8 20.8[38] 9.7 9.7 1.9 1.2 0.9 1.2 0.8 0.5[33] 11.0 11 [40] 9.0 9[46] 7.9 7.9[3] 126.3 126.3[36] 10.1 10.1 2.7 1.6 1.1 1.5 0.9 0.6[33] 11.0 11 [43] 8.4 8.4[51] 7.1 7.1[31] 11.9 11.9[49] 7.4 7.4 2.5 1.7 1.2 1.6 0.8 0.6[29] 12.4 12.4[40] 9.1 9.1 [50] 7.3 7.3[31] 11.9 11.9[51] 7.2 7.2 2.1 1.5 1.1 1.4 0.9 0.6[18] 20.2 20.2[25] 14.8 14.8[43] 8.5 8.5[10] 37.4 37.4[20] 18.1 18.1 2 1.3 0.8 1.1 0.7 0.5[34] 10.7 10.7[45] 8.1 8.1 [56] 6.5 6.5[27] 13.3 13.3[45] 8.1 8.1 2.1 1.3 0.9 1.2 0.7 0.5[23] 15.6 15.6[42] 8.8 8.8[52] 7.0 7[18] 20.8 20.8[35] 10.5 10.5 2 1.4 1 1.2 0.7 0.5[34] 10.6 10.6[46] 7.9 7.9[55] 6.6 6.6[31] 11.9 11.9[48] 7.6 7.6 2.3 1.3 1.1 1.3 0.8 0.5[26] 14.0 14[38] 9.7 9.7[57] 6.4 6.4[37] 9.8 9.8[61] 6.0 6 2.6 1.7 1.3 1.4 0.8 0.4[27] 13.6 13.6[38] 9.6 9.6[56] 6.5 6.5[68] 5.4 5.4[99] 3.7 3.7 3.5 1.8 1.3 2 1.1 0.6[32] 11.4 11.4[45] 8.2 8.2[57] 6.4 6.4[50] 7.2 7.2[82] 4.4 4.4 2 1.5 1.1 1.3 0.7 0.5[33] 11.0 11 [45] 8.1 8.1 [57] 6.4 6.4[40] 9.2 9.2[55] 6.7 6.7 2.3 1.4 1.1 1.2 0.8 0.5[34] 10.7 10.7[44] 8.2 8.2[57] 6.4 6.4[35] 10.4 10.4[59] 6.2 6.2 2.5 1.4 1 1.3 0.8 0.6[34] 10.6 10.6[48] 7.6 7.6[63] 5.8 5.8[15] 23.7 23.7[43] 8.4 8.4 2.5 1.5 1 1.4 0.7 0.5[38] 9.5 9.5[50] 7.4 7.4[69] 5.3 5.3[30] 12.3 12.3[56] 6.6 6.6 2.6 1.5 1.1 1.3 0.6 0.5[37] 9.9 9.9[46] 7.9 7.9[58] 6.3 6.3[37] 9.9 9.9[62] 5.9 5.9 2.9 1.4 1.1 1.4 0.8 0.4[38] 9.7 9.7[45] 8.1 8.1 [55] 6.7 6.7[31] 11.8 11.8[56] 6.5 6.5 3.4 1.2 0.7 2.3 0.7 0.4[36] 10.1 10.1 [51] 7.2 7.2[57] 6.5 6.5[23] 15.5 15.5[29] 12.5 12.5 3.4 2.2 1.5 2.1 1.1 0.6[30] 12.0 12[46] 7.9 7.9[60] 6.1 6.1[50] 7.3 7.3[94] 3.9 3.9 2.6 1.6 1.1 1.7 0.9 0.5[32] 11.5 11.5[46] 8.0 8[59] 6.2 6.2[23] 16.1 16.1 [49] 7.4 7.4 2.4 1.6 1.1 1.1 0.7 0.4[34] 10.6 10.6[47] 7.8 7.8[63] 5.8 5.8[70] 5.2 5.2[99] 3.7 3.7 2.1 1.7 1.4 1.1 0.8 0.5[23] 15.9 15.9[31] 11.9 11.9[39] 9.3 9.3[31] 11.7 11.7[46] 7.9 7.9 2.5 1.6 1.1 1.3 0.7 0.4[28] 12.9 12.9[40] 9.2 9.2[52] 7.0 7[33] 11.2 11.2[63] 5.8 5.8 2.6 1.6 1.1 1 0.5 0.3[11] 33.0 33[17] 22.1 22.1 [26] 14.1 14.1 [30] 12.3 12.3[55] 6.6 6.6 2.2 1.4 0.9 1.1 0.7 0.4[29] 12.6 12.6[36] 10.0 10[47] 7.7 7.7[21] 17.1 17.1 [42] 8.7 8.7 1.5 1.2 0.9 0.8 0.6 0.5[30] 12.1 12.1 [44] 8.4 8.4[53] 6.9 6.9[23] 15.8 15.8[38] 9.7 9.7 2.7 1.7 1.2 1.6 0.9 0.5[36] 10.2 10.2[43] 8.6 8.6[53] 6.8 6.8[30] 12.1 12.1 [53] 6.9 6.9 2.7 1.5 1.1 1.5 0.8 0.5[32] 11.3 11.3[41] 8.8 8.8[50] 7.3 7.3[29] 12.4 12.4[47] 7.8 7.8 1.7 1.3 0.8 1.2 0.8 0.3[4] 96.9 96.9[19] 18.9 18.9[31] 11.8 11.8[10] 35.1 35.1 [18] 19.8 19.8 1.9 1.4 0.9 1.1 0.8 0.5[34] 10.8 10.8[45] 8.1 8.1 [62] 5.9 5.9[23] 16.2 16.2[42] 8.7 8.7 2.2 1.5 1.1 1.3 0.9 0.6[29] 12.5 12.5[45] 8.1 8.1 [53] 6.9 6.9[20] 18.3 18.3[44] 8.3 8.3 2 1.4 1 1.2 0.8 0.5[34] 10.9 10.9[47] 7.7 7.7[56] 6.5 6.5[28] 13.1 13.1 [47] 7.7 7.7 1.9 1.2 1 0.9 0.6 0.5[15] 24.6 24.6[30] 12.3 12.3[52] 7.0 7[36] 10.3 10.3[65] 5.6 5.653 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70

46 47 48 49 50 51 52 53 54 55 56 57

Upper Median Lower Upper Lower Upper Median Median Median Lower Upper Lower Cost of Sales / Payables Sales / Working Capital EBIT / Interest Net Profit + DDA / Curr Mat LTD

[162] 2.3 2.3[5] 76.4 76.4[19] 18.8 18.8[44] 8.4 8.4 3.7 4.8 9.5 6.3(25) 2.9 2.9 1.5 [78] 4.7 4.7[16] 23.3 23.3[28] 13.0 13[44] 8.3 8.3 5 9.8 93.9 7.2(464) 2.6 2.6 0.1 5.1(119) 2.4 2.4 [151] 2.4 2.4[22] 16.6 16.6[40] 9.2 9.2[51] 7.2 7.2 3.8 8.4 25 7.3(57) 2.7 2.7 0.9 6.2(25) 1.7 1.7 [59] 6.2 6.2[14] 26.1 26.1 [27] 13.5 13.5[46] 8.0 8 7.8 16.9 74 5.9(53) 2.1 2.1 0.6 4.1(20) 2.0 2 [93] 3.9 3.9[16] 22.9 22.9[28] 12.9 12.9[56] 6.5 6.5 5.5 11.4 -242.7 12.3(73) 3.0 3 0.5 3.7(26) 1.7 1.7 [95] 3.8 3.8[6] 65.4 65.4[12] 30.4 30.4[18] 20.2 20.2 5.7 11.4 56.5 7.4(272) 2.6 2.6 1.1 3.1(72) 2.0 2 [65] 5.6 5.6[24] 15.4 15.4[33] 11.0 11 [44] 8.3 8.3 7.9 16.3 78.6 7.7(57) 3.9 3.9 1.6 5.5(20) 3.2 3.2 [53] 6.9 6.9[19] 19.2 19.2[32] 11.6 11.6[47] 7.7 7.7 7.8 35.5 -51.3 6.8(20) 2.7 2.7 1.3 [76] 4.8 4.8[15] 24.4 24.4[33] 11.0 11 [44] 8.2 8.2 5.9 12.2 107.8 6.9(87) 3.1 3.1 1 3(32) 1.8 1.8 [79] 4.6 4.6[16] 22.3 22.3[29] 12.5 12.5[43] 8.4 8.4 5.4 11 30.3 10.3(107) 3.9 3.9 1.5 4.5(28) 2.2 2.2 [31] 11.6 11.6[15] 24.2 24.2[27] 13.4 13.4[44] 8.3 8.3 9.7 16.5 74.2 16.1(50) 5.6 5.6 1.9 6.7(14) 2.5 2.5 [85] 4.3 4.3[29] 12.7 12.7[38] 9.5 9.5[60] 6.1 6.1 6.8 17.1 -24.6 9.4(85) 3.2 3.2 1.3 3.1(27) 2.1 2.1 [72] 5.0 5[19] 19.5 19.5[34] 10.6 10.6[57] 6.4 6.4 5.7 20.2 -53.7 12.5(74) 3.6 3.6 1.1 10.6(21) 1.7 1.7 [68] 5.4 5.4[24] 15.4 15.4[38] 9.7 9.7[51] 7.1 7.1 7.3 15 -140.2 8.4(188) 3.1 3.1 1.1 4.8(59) 2.1 2.1 [89] 4.1 4.1 [21] 17.3 17.3[40] 9.1 9.1 [54] 6.8 6.8 6.7 14.4 47.1 6.3(44) 3.4 3.4 0.8 10.6(16) 3.2 3.2 [158] 2.3 2.3[26] 14.3 14.3[43] 8.5 8.5[68] 5.4 5.4 4.4 7.9 17.8 24.5(47) 5.6 5.6 1.7 13.9(22) 3.8 3.8 [125] 2.9 2.9[27] 13.5 13.5[44] 8.3 8.3[70] 5.2 5.2 3.6 7.6 19.2 26.9(141) 8.7 8.7 2.4 12.9(41) 2.7 2.7 [78] 4.7 4.7[30] 12.1 12.1 [42] 8.7 8.7[71] 5.2 5.2 5.8 12 36.2 16.2(50) 3.6 3.6 0.7 2.1(15) 1.4 1.4 [87] 4.2 4.2[23] 15.6 15.6[38] 9.6 9.6[66] 5.5 5.5 5.7 13.1 82.7 10.4(137) 5.3 5.3 1.4 5.6(47) 2.2 2.2 [80] 4.5 4.5[18] 20.2 20.2[35] 10.3 10.3[52] 7.1 7.1 4.9 12.6 -238.3 9(91) 2.9 2.9 -0.6 9.3(22) 4.5 4.5 [89] 4.1 4.1 [15] 24.0 24[33] 10.9 10.9[56] 6.5 6.5 4.6 11.5 -155.6 7.7(90) 2.4 2.4 0.3 4.9(28) 1.4 1.4 [98] 3.7 3.7[17] 22.0 22[35] 10.5 10.5[49] 7.5 7.5 5.6 11.1 70.2 4.9(68) 2.3 2.3 -0.2 5.4(25) 2.6 2.6 [84] 4.4 4.4[14] 26.1 26.1 [27] 13.3 13.3[50] 7.3 7.3 5.4 15.6 72.8 3.9(52) 1.3 1.3 -0.9 3.9(17) 1.6 1.6 [55] 6.7 6.7[22] 16.4 16.4[41] 9.0 9[55] 6.7 6.7 5.7 27.7 -14.2 [162] 2.3 2.3[5] 76.4 76.4[19] 18.8 18.8[44] 8.4 8.4 3.7 4.8 9.5 6.3(25) 2.9 2.9 1.5 [82] 4.5 4.5[17] 21.4 21.4[29] 12.4 12.4[48] 7.6 7.6 5.1 9.5 53.1 8.2(496) 2.4 2.4 0.3 4.2(126) 2.0 2 [151] 2.4 2.4[20] 18.3 18.3[33] 10.9 10.9[56] 6.6 6.6 3.4 6.7 25 9(65) 2.2 2.2 0.3 5.7(23) 2.4 2.4 [57] 6.4 6.4[14] 26.6 26.6[17] 21.1 21.1 [30] 12.4 12.4 7 11.7 25.6 12.8(45) 4.0 4 1.1 3.1(21) 1.9 1.9 [105] 3.5 3.5[15] 24.4 24.4[28] 13.0 13[50] 7.3 7.3 4.6 10.9 46.8 8(68) 3.5 3.5 1 7.3(19) 2.7 2.7 [98] 3.7 3.7[6] 59.1 59.1 [12] 30.2 30.2[22] 16.8 16.8 6.5 13.1 96.8 12.9(259) 5.4 5.4 2.2 3.8(67) 2.4 2.4 [62] 5.8 5.8[18] 19.9 19.9[32] 11.6 11.6[46] 8.0 8 6.9 14.7 -34.6 10.1(49) 3.4 3.4 0.6 3.6(15) 2.2 2.2 [48] 7.6 7.6[17] 21.0 21 [27] 13.5 13.5[45] 8.1 8.1 9.7 43.7 -50.8 7.5 2.6 2.6 1.8 [81] 4.5 4.5[17] 20.9 20.9[32] 11.4 11.4[48] 7.6 7.6 5.1 10.4 27.5 8.7(79) 3.0 3 1.1 3.5(32) 2.4 2.4 [73] 5.0 5[18] 20.3 20.3[31] 11.8 11.8[45] 8.0 8 5 12 36.9 10.5(85) 3.8 3.8 1.8 6.2(22) 2.4 2.4 [40] 9.1 9.1 [15] 23.6 23.6[24] 15.2 15.2[38] 9.6 9.6 14.4 48.4 -41.8 24.5(48) 4.4 4.4 2 33.4(12) 10.5 10.5 [80] 4.6 4.6[28] 13.1 13.1 [42] 8.6 8.6[61] 6.0 6 7.5 13.4 -62 12.8(80) 3.8 3.8 1.5 3.4(29) 2.2 2.2 [75] 4.9 4.9[20] 18.7 18.7[37] 9.9 9.9[56] 6.5 6.5 6.6 13.4 81.5 10.6(77) 4.3 4.3 1.4 6.8(33) 2.1 2.1 [70] 5.2 5.2[22] 16.4 16.4[39] 9.3 9.3[52] 7.0 7 7.8 15 -999.8 11.9(201) 4.4 4.4 1.7 6(62) 2.3 2.3 [92] 4.0 4[11] 33.7 33.7[24] 15.1 15.1 [45] 8.1 8.1 9.7 18.2NM 6.8(28) 3.4 3.4 1.5 8.4(13) 2.7 2.771 72 73 74 75 76 77 78 79 80 81

58 59 60 61 62 63 64 65 66 67

Lower Upper Median Lower Upper Median Lower Upper Lower Median RATIOS Net Profit + DDA / Curr Mat LTD Fixed / Worth Debt / Worth %Profit before Taxes / Tangible Net

0.2 0.6 1.6 0.4 1.1 2.3 32.9(26) 12.9 12.9 1.9 1.1 0.4 1 3.1 0.7 1.8 6.2 32.2(430) 12.2 12.2 -3 0.8 0.4 0.9 3 1 2.2 10.3 32.2(50) 14.3 14.3 -5.9 0.4 0.8 1.4 2.2 0.9 1.8 3.6 19.8(49) 10.6 10.6 -6.3 0.6 0.2 0.5 2 0.8 2.3 4.9 25.9(69) 8.3 8.3 1 1 0.5 1.1 2.3 0.6 1.8 4 26.3(265) 10.5 10.5 1.4 1.7 0.7 1.2 3.9 0.9 1.9 5.3 31.4(54) 19.0 19 3.9

0.8 1.9 16.7 1.5 2.4 35.3 31.8(17) 23.7 23.7 8.9 0.8 0.5 0.9 2.2 0.7 1.8 4.8 23.9(83) 14.2 14.2 2.2 1.4 0.3 0.8 1.6 0.7 1.8 4.1 34.1(108) 16.3 16.3 3 0.6 0.4 0.8 1.6 0.7 1.2 2.2 33(53) 15.9 15.9 2.4 1.5 0.3 0.8 3 0.9 2.2 6.9 32.4(82) 11.4 11.4 2.8 1.2 0.4 1.2 2.9 0.7 1.5 5.1 33.3(69) 18.5 18.5 1.6 1.1 0.5 1.3 3.2 1.2 2.5 10 50.6(174) 20.9 20.9 4.9 2.2 0.5 0.9 1.7 0.8 2 4.1 27.7(42) 19.0 19 5.2 1.6 0.3 0.5 1.4 0.5 1.1 2.8 42.3(49) 21.0 21 5.8 1.2 0.2 0.5 1.3 0.6 1.5 3.1 56.6(142) 23.4 23.4 9.8 0.8 0.3 0.6 1.3 1.1 1.9 4 48.8(47) 12.4 12.4 -1.3 1 0.3 0.7 1.9 0.8 2.3 5.9 47.3(139) 18.1 18.1 3.8 1.7 0.4 0.8 2.6 0.8 2.4 9.4 36.3(91) 6.9 6.9 -5 0.8 0.3 1.1 3.7 1 2.4 8.6 40.8(88) 12.1 12.1 -7.1 0.4 0.5 0.9 2.1 0.7 2 4.2 18.4(64) 6.6 6.6 -2.3 0.7 0.3 0.8 2.2 0.9 1.9 6.7 19.6(52) 1.0 1 -14.1

0.7 1.5 -1.5 0.6 9 -8.7 0.2 0.6 1.6 0.4 1.1 2.3 32.9(26) 12.9 12.9 1.9 0.8 0.4 0.9 3 0.7 1.9 7.3 34.8(463) 13.4 13.4 -1.8 0.7 0.3 0.6 1.5 0.8 1.6 4.5 41(66) 16.7 16.7 -0.3 1.1 0.6 1.2 1.8 0.7 1.2 2.9 17.8(43) 12.8 12.8 0.9 1 0.2 0.5 1.6 0.9 1.7 4.8 41.8(63) 11.3 11.3 1.2 1.3 0.6 1 2.1 0.7 1.5 3.1 41.8(250) 24.2 24.2 9.6 1.6 0.6 1.5 2.9 1 2.1 4.8 28.7(48) 9.3 9.3 -0.4

1.2 1.8NM 1.3 2.6NM 39.8(12) 23.2 23.2 5.7 1.6 0.4 0.8 1.8 0.8 1.7 4.6 31(78) 14.5 14.5 1.3 1.5 0.3 0.6 1.7 0.7 1.8 3.5 39.8(84) 17.1 17.1 5.1 2.2 0.4 1 2.3 1.1 1.7 11.3 44.5(47) 26.3 26.3 8.3 1.2 0.5 1.1 2.8 1.1 1.9 4.1 39.9(76) 20.5 20.5 7.6 1.1 0.6 1.4 3.1 0.6 1.9 7.4 47.1(69) 26.1 26.1 9.9 1.2 0.4 1.1 2.9 1 2.4 6.9 41.1(190) 21.8 21.8 7.8 1.2 0.5 0.9 1.2 0.9 1.9 4.3 28.5(29) 15.8 15.8 4.682 83 84 85 86 87 88 89 90 91 92 93 94

68 69 70 71 72 73 74 75 76 77 78 79

Upper Median Lower Upper Median Lower Upper Median Lower Upper Lower Sales / Net Fixed A

ssets %Profit before Taxes / Total A ssets Sales / Total A ssets %Depr, Depl, Amort / Sales

Median 12.1 5 0.6 16.7 6.3 3.5 2.2 1.4 1.2 1.1(24) 3.7 3.7 5 12.6 4.2 -2.5 13.4 6.7 3.4 2.6 1.9 1.5 1.7(459) 3.2 3.2 5.7 12.1 5.7 -0.7 13.3 7.6 3.6 2 1.4 1.1 2.1(54) 3.4 3.4 5.3 7.4 3.9 -1.4 7 4.6 2.6 2.7 2 1.4 1.6(48) 2.4 2.4 3.8 11.8 2.4 -1.6 54.6 18.7 7.3 3.3 2.3 1.8 0.5(63) 1.4 1.4 3.4 10.3 3.8 0.3 9.2 4.6 2.8 2.7 1.8 1.2 2(264) 3.8 3.8 6.1 10.6 5.4 1.5 9.4 4.3 2.1 2.4 1.8 1.1 1.7(50) 3.5 3.5 5.1 10.4 6.7 0.4 10.5 4.5 2.4 2.6 1.5 1.2 2.5(18) 4.1 4.1 6.6 11.7 3.4 0.2 12.8 7.6 4.4 2.8 2 1.6 1.6(86) 2.8 2.8 4.3 14.1 7.1 1.1 26.4 8 4 2.9 2.1 1.5 1.3(102) 2.6 2.6 4.2 18 7.1 0.4 18.5 7 3.4 3.8 2.3 1.3 0.8(53) 1.4 1.4 4.4 10.2 4.8 0.6 27.6 7.6 3.2 2.8 1.9 1.3 1.2(80) 2.5 2.5 4.5 14.5 7 0.3 11.6 5.5 1.7 2.5 1.5 1.1 1.4(67) 3.3 3.3 5.9 16.8 4.7 0.6 16.2 6.1 3.8 2.8 2.1 1.5 1.3(184) 3.0 3 5.3 11.3 5.4 0 14.8 5.8 2.8 2.5 1.9 1.3 1.5(39) 2.5 2.5 4.6 18.4 6.6 2.7 16.9 9.5 5.2 2.6 1.8 1.3 1.5(46) 2.5 2.5 3.5 20.7 9.8 3.8 27.6 8.5 3.9 2.7 1.8 1.1 1.1(137) 2.3 2.3 3.7 20.3 4.4 -1 24.2 10.2 6.8 3 2.3 1.6 1(49) 2.0 2 2.9 14 6 1.4 28.3 8.9 4.5 2.9 2.2 1.4 0.8(134) 2.0 2 3.5 8.1 2.7 -3.6 18.5 8.3 3.6 3 2.1 1.3 1.1(89) 2.5 2.5 4.4 11.9 3.3 -2.6 19.8 8 4 2.8 2 1.6 1.1(90) 2.6 2.6 4 7.5 2.4 -3 14.6 5.9 3 2.4 1.9 1.4 1.4(70) 2.4 2.4 4.4 5.8 0.6 -3.5 23.6 8.4 4.6 2.6 2.2 1.6 1.2(54) 2.4 2.4 4.1 15.6 4.2 -10 35.6 8.8 3.4 3.7 1.9 1.4 0.6 2.7 2.7 5.4 12.1 5 0.6 16.7 6.3 3.5 2.2 1.4 1.2 1.1(24) 3.7 3.7 5 11.9 3.6 -1.9 16.3 7.4 3.9 2.7 2 1.5 1.4(486) 3.0 3 5.3 13.4 5.3 -1.2 11.4 6.9 3.5 2.1 1.5 1.1 1.9(60) 3.3 3.3 5.6 9.8 3.4 0.2 8.8 5.3 2.3 2.8 2.1 1.3 1.8(42) 3.0 3 4.4 12.3 3.7 0.1 49.9 20.7 7.1 3.2 2.4 1.7 0.5(62) 1.3 1.3 2.6 18.5 8.1 2.6 9.2 5.3 3 2.7 2 1.4 2(253) 3.2 3.2 5.1 9 4.4 -0.8 14 4.3 2.3 2.5 1.8 1.1 1.2(43) 3.6 3.6 6 9.5 3.6 1.3 6.6 3.9 3.3 2.3 1.8 1.6 2.5(14) 3.7 3.7 4.9 12.3 5.2 0.4 15.7 7.5 4.3 2.9 2 1.6 1.7(81) 2.8 2.8 3.6 16 5.8 1.5 29.1 8.5 4.7 3 2.2 1.6 1.3(84) 2.0 2 3.9 15.7 5 0.8 33.3 9.2 2.3 5.2 2.8 1.2 0.7(54) 1.3 1.3 3.1 16.7 6.7 1.9 17.7 5.4 2.3 3.3 1.9 1.1 1.6(74) 3.5 3.5 5.2 17.8 7.4 1.9 14 5.5 2.5 2.3 1.8 1.3 1.4(75) 2.8 2.8 4.7 13.9 6.9 1.7 17.5 6.6 4 3 2.1 1.5 1.5(195) 3.0 3 4.9 10.1 6.4 1.5 20.2 10 4.2 3.4 2.4 1.5 1(27) 2.1 2.1 3.695 96 97 98 99 100 101 102 Indicates afirm'sabilitytoallocateandmanageitsreserves

.Formula:Net operating income

80 81 82 83 84 The interest coverage ratio is used to determine how easily a company can pay interest expenses on outstanding debt.

Upper Lower PTRA ICR 2002 VOS ($, thousands) Neg.

PTRA Missing

PTRA Neg. ICR Initial PTRA and ICR Calculations Net Sales Total A ssets

($, million) ($, million) %Officers', Directors', Owners' Comp/Sales

Median 2.2(11) 7.1 7.1 17.22043442M $2,043,4421141683M $1,141,683 0.96 2.73 $2,725,483 0 0 0 2.4(211) 5.1 5.1 8.48389389M $8,389,3895277631M $5,277,631 -4.84 0.20 $12,684,814 1 0 0 0.9(18) 2.2 2.2 5.71626394M $1,626,3941249752M $1,249,752 -1.03 1.48 $24,246,374 1 0 0 1.7(10) 2.9 2.9 6.83542131M $3,542,131 1969694M $1,969,694 -2.49 1.05 $6,905,731 1 0 0 2.1(34) 3.9 3.9 9.32543021M $2,543,021 1173283M $1,173,283 -2.46 0.68 $6,777,905 1 0 0 1.3(90) 2.5 2.5 4.78387657M $8,387,6575294992M $5,294,992 0.41 2.23 $21,339,251 0 0 0 1.7(17) 3.9 3.9 5.33847893M $3,847,8933011050M $3,011,050 2.06 2.77 $42,501,737 0 0 0 1142306M $1,142,306796375M $796,375 0.81 2.27 $20,853,608 0 0 0 3.9(34) 6.3 6.3 9.1 1646080M $1,646,0801023308M $1,023,308 0.28 1.70 $11,300,603 0 0 0 1.3(45) 3.1 3.1 5.34059490M $4,059,4902449116M $2,449,116 1.28 2.28 $4,271,782 0 0 0 0.5(10) 1.5 1.5 2.88588491M $8,588,4912923010M $2,923,010 0.49 2.38 $194,761,863 0 0 0 2.1(25) 6.0 6 14.22889584M $2,889,5841973033M $1,973,033 0.84 2.07 $14,757,054 0 0 0 1.4(12) 2.1 2.1 9.64242406M $4,242,4062743150M $2,743,150 0.39 1.69 $48,232,289 0 0 0 2.4(54) 5.1 5.1 7.26849523M $6,849,5233943602M $3,943,602 0.85 1.71 $47,891,204 0 0 0 1.9(10) 5.0 5 6.51413326M $1,413,326784428M $784,428 0.00 1.28 $3,175,532 0 0 0 1.7(18) 4.7 4.7 12.92963094M $2,963,0941963423M $1,963,423 3.09 2.30 $11,585,499 0 0 0 2.2(46) 3.7 3.7 8.96827835M $6,827,8355491642M $5,491,642 4.08 3.17 $113,991,849 0 0 0 2.2(15) 4.2 4.2 7.71639564M $1,639,564903796M $903,796 -1.34 1.03 $17,327,898 1 0 0 2.1(43) 5.5 5.5 7.85224499M $5,224,4992884974M $2,884,974 1.72 2.05 $13,014,617 0 0 0 1.5(36) 2.4 2.4 4.33117697M $3,117,6971875985M $1,875,985 -5.56 -1.48 $47,170,847 1 0 1 2.7(34) 5.1 5.1 9.13855320M $3,855,3202166942M $2,166,942 -3.78 0.54 $6,608,720 1 0 0 1.6(19) 3.0 3 5.43339373M $3,339,3731775113M $1,775,113 -36.00 -0.60 $4,681,495 1 0 1 1.7(19) 3.9 3.9 7.31619493M $1,619,493829139M $829,139 -38.50 -2.86 $3,834,831 1 0 1 155626M $155,62669862M $69,862 -18.13 NA $3,814,425 1 0 0 2.2(11) 7.1 7.1 17.22043442M $2,043,4421141683M $1,141,683 0.96 2.73 $2,725,483 0 0 0 2.7(226) 4.6 4.6 89663312M $9,663,3125810475M $5,810,475 -3.17 0.60 $12,684,814 1 0 0 1.1(16) 2.7 2.7 6.71919575M $1,919,5751515183M $1,515,183 -1.41 0.47 $24,246,374 1 0 0 3795638M $3,795,6381924239M $1,924,239 0.31 2.24 $6,905,731 0 0 0 2.7(32) 5.2 5.2 8.61938573M $1,938,573920490M $920,490 0.14 1.36 $6,777,905 0 0 0 1.4(84) 2.2 2.2 4.49488755M $9,488,7556010379M $6,010,379 3.08 3.30 $21,339,251 0 0 0 0.7(14) 2.7 2.7 4.53958297M $3,958,2972693323M $2,693,323 -1.39 1.25 $42,501,737 1 0 0 1418154M $1,418,1541004712M $1,004,712 2.48 3.47 $20,853,608 0 0 0 2.3(32) 4.4 4.4 72777038M $2,777,0381536555M $1,536,555 0.53 1.78 $11,300,603 0 0 0 1.5(32) 3.2 3.2 4.62373153M $2,373,1531335501M $1,335,501 1.98 2.35 $4,271,782 0 0 0 12339749M $12,339,7493128495M $3,128,495 0.95 2.81 $194,761,863 0 0 0 1.7(23) 4.4 4.4 103562200M $3,562,2002571440M $2,571,440 2.38 2.32 $14,757,054 0 0 0 2.1(19) 3.4 3.4 8.13943012M $3,943,0122657799M $2,657,799 2.18 2.02 $48,232,289 0 0 0 1.7(70) 4.5 4.5 7.17374122M $7,374,1224342686M $4,342,686 2.17 2.81 $47,891,204 0 0 0 1300656M $1,300,656467762M $467,762 1.54 2.27 $3,175,532 0 0 0Net operating incomebeforetaxes÷Total assets

. The interest coverage ratio is used to determine how easily a company can pay interest expenses on outstanding debt. Including Negative Values without any adjustment Adjusting Negative Values

Missing ICRNew PTRANew ICR VOS-Wtd. PTRA VOS-Wtd.

ICR PTRA VOS ICR VOS PTRA Adj. - Diff Between Reported and Est VOS-Wtd.

PTRA Adj. - Diff Between Reported and Est ICR Adj. -

Diff Between Reported and Est VOS-Wtd.

ICR Adj. - Diff Between Reported and Est PTRA VOS -

No Missing PTRA ICR VOS - No

Missing ICR New

PTRA 0 0.96 2.73 2,628,144 7,449,654 2,725,483 2,725,483 0.36 992,855 1.23 3,361,429 2,725,483 2,725,483 0.96 0 -2.50 0.20 -31,712,035 2,577,882 12,684,814 12,684,814 0.10 1,309,400 12,684,814 12,684,814 -2.27 0 -0.70 1.48 -16,972,462 35,820,586 24,246,374 24,246,374 0.58 13,998,850 24,246,374 24,246,374 -0.47 0 -1.40 1.05 -9,668,023 7,251,018 6,905,731 6,905,731 0.45 3,107,579 6,905,731 6,905,731 -0.99 0 -1.60 0.68 -10,844,648 4,575,086 6,777,905 6,777,905 0.18 1,186,133 6,777,905 6,777,905 -1.37 0 0.41 2.23 8,772,803 47,580,762 21,339,251 21,339,251 0.11 2,371,028 1.13 24,107,586 21,339,251 21,339,251 0.41 0 2.06 2.77 87,432,145 117,588,139 42,501,737 42,501,737 0.56 23,679,539 1.17 49,585,360 42,501,737 42,501,737 2.06 0 0.81 2.27 16,991,829 47,318,732 20,853,608 20,853,608 0.41 8,650,386 0.97 20,209,042 20,853,608 20,853,608 0.81 0 0.28 1.70 3,117,408 19,211,025 11,300,603 11,300,603 0.08 857,287 0.70 7,910,422 11,300,603 11,300,603 0.28 0 1.28 2.28 5,463,907 9,739,663 4,271,782 4,271,782 0.18 764,947 0.78 3,331,990 4,271,782 4,271,782 1.28 0 0.49 2.38 94,840,559 462,559,425 194,761,863 194,761,863 0.09 16,935,814 0.48 92,511,885 194,761,863 194,761,863 0.49 0 0.84 2.07 12,395,925 30,603,319 14,757,054 14,757,054 0.24 3,541,693 0.77 11,419,149 14,757,054 14,757,054 0.84 0 0.39 1.69 18,690,012 81,294,745 48,232,289 48,232,289 0.09 4,220,325 0.59 28,239,227 48,232,289 48,232,289 0.39 0 0.85 1.71 40,833,553 81,947,171 47,891,204 47,891,204 0.25 12,098,830 0.61 29,266,847 47,891,204 47,891,204 0.85 0 0.00 1.28 0 4,052,584 3,175,532 3,175,532 0.00 0 0.48 1,512,158 3,175,532 3,175,532 0.00 0 3.09 2.30 35,821,615 26,630,330 11,585,499 11,585,499 0.39 4,540,768 0.60 6,934,982 11,585,499 11,585,499 3.09 0 4.08 3.17 465,495,073 360,974,189 113,991,849 113,991,849 0.28 32,326,047 0.77 87,393,751 113,991,849 113,991,849 4.08 0 -1.00 1.03 -17,327,898 17,771,170 17,327,898 17,327,898 0.33 5,641,641 17,327,898 17,327,898 -0.77 0 1.72 2.05 22,385,141 26,695,098 13,014,617 13,014,617 0.32 4,164,677 0.65 8,474,634 13,014,617 13,014,617 1.72 0 -3.60 -0.60 -169,815,049 -28,302,508 47,170,847 47,170,847 47,170,847 47,170,847 -3.29 0 -2.60 0.54 -17,182,672 3,593,492 6,608,720 6,608,720 0.24 1,610,876 6,608,720 6,608,720 -2.29 0 -3.00 -0.20 -14,044,485 -936,299 4,681,495 4,681,495 4,681,495 4,681,495 -2.69 0 -3.50 -0.90 -13,421,909 -3,451,348 3,834,831 3,834,831 3,834,831 3,834,831 -3.19 1 -10.00 -38,144,250 3,814,425 3,814,425 -9.39 0 0.96 2.73 2,628,144 7,449,654 2,725,483 2,725,483 0.36 992,855 1.23 3,361,429 2,725,483 2,725,483 0.96 0 -1.90 0.60 -24,101,147 7,610,888 12,684,814 12,684,814 0.30 3,805,444 12,684,814 12,684,814 -1.67 0 -1.20 0.47 -29,095,649 11,274,564 24,246,374 24,246,374 0.17 4,000,652 24,246,374 24,246,374 -0.97 0 0.31 2.24 2,108,065 15,454,550 6,905,731 6,905,731 0.11 726,919 1.14 7,858,246 6,905,731 6,905,731 0.31 0 0.14 1.36 976,018 9,225,482 6,777,905 6,777,905 0.04 298,228 0.36 2,447,577 6,777,905 6,777,905 0.14 0 3.08 3.30 65,756,507 70,419,528 21,339,251 21,339,251 0.48 10,274,454 1.10 23,473,176 21,339,251 21,339,251 3.08 0 -0.80 1.25 -34,001,390 53,320,361 42,501,737 42,501,737 0.65 27,819,319 42,501,737 42,501,737 -0.48 0 2.48 3.47 51,637,506 72,257,752 20,853,608 20,853,608 1.18 24,527,815 1.67 34,721,257 20,853,608 20,853,608 2.48 0 0.53 1.78 5,982,672 20,165,298 11,300,603 11,300,603 0.13 1,462,431 0.68 7,734,635 11,300,603 11,300,603 0.53 0 1.98 2.35 8,458,128 10,019,271 4,271,782 4,271,782 0.48 2,050,455 0.55 2,330,063 4,271,782 4,271,782 1.98 0 0.95 2.81 184,663,100 547,767,740 194,761,863 194,761,863 0.15 28,853,609 0.81 158,244,014 194,761,863 194,761,863 0.95 0 2.38 2.32 35,185,446 34,240,977 14,757,054 14,757,054 0.48 7,147,044 0.82 12,105,396 14,757,054 14,757,054 2.38 0 2.18 2.02 104,971,000 97,536,407 48,232,289 48,232,289 0.28 13,329,651 0.62 30,011,202 48,232,289 48,232,289 2.18 0 2.17 2.81 104,030,338 134,511,816 47,891,204 47,891,204 0.47 22,615,291 1.11 53,096,770 47,891,204 47,891,204 2.17 0 1.54 2.27 4,882,380 7,203,036 3,175,532 3,175,532 0.04 119,082 0.77 2,439,738 3,175,532 3,175,532 1.54Excluding Negative Values

New ICR VOS-Wtd. New

PTRA VOS-Wtd.

New ICR New PTRA -

No Missing, No Negative New ICR - No

Missing, No Negative VOS-Wtd.

PTRA - No Missing, No Negative PTRAVOS-Wtd.

ICR - No Missing, No Negative PTRA VOS ICR VOS

2.73 2,628,144 7,449,654 0.96 2.73 2,628,144 7,449,654 2,725,483 2,725,483 0.20 -28,848,118 2,577,882 0.20 2,577,882 12,684,814 1.48 -11,498,231 35,820,586 1.48 35,820,586 24,246,374 1.05 -6,831,123 7,251,018 1.05 7,251,018 6,905,731 0.68 -9,314,365 4,575,086 0.68 4,575,086 6,777,905 2.23 8,772,803 47,580,762 0.41 2.23 8,772,803 47,580,762 21,339,251 21,339,251 2.77 87,432,145 117,588,139 2.06 2.77 87,432,145 117,588,139 42,501,737 42,501,737 2.27 16,991,829 47,318,732 0.81 2.27 16,991,829 47,318,732 20,853,608 20,853,608 1.70 3,117,408 19,211,025 0.28 1.70 3,117,408 19,211,025 11,300,603 11,300,603 2.28 5,463,907 9,739,663 1.28 2.28 5,463,907 9,739,663 4,271,782 4,271,782 2.38 94,840,559 462,559,425 0.49 2.38 94,840,559 462,559,425 194,761,863 194,761,863 2.07 12,395,925 30,603,319 0.84 2.07 12,395,925 30,603,319 14,757,054 14,757,054 1.69 18,690,012 81,294,745 0.39 1.69 18,690,012 81,294,745 48,232,289 48,232,289 1.71 40,833,553 81,947,171 0.85 1.71 40,833,553 81,947,171 47,891,204 47,891,204 1.28 0 4,052,584 0.00 1.28 0 4,052,584 3,175,532 3,175,532 2.30 35,821,615 26,630,330 3.09 2.30 35,821,615 26,630,330 11,585,499 11,585,499 3.17 465,495,073 360,974,189 4.08 3.17 465,495,073 360,974,189 113,991,849 113,991,849 1.03 -13,396,745 17,771,170 1.03 17,771,170 17,327,898 2.05 22,385,141 26,695,098 1.72 2.05 22,385,141 26,695,098 13,014,617 13,014,617 -0.12 -155,348,810 -5,881,202 0.54 -15,155,926 3,593,492 0.54 3,593,492 6,608,720 0.28 -12,608,776 1,288,915 -0.42 -12,245,852 -1,628,571 -35,812,038 2.73 2,628,144 7,449,654 0.96 2.73 2,628,144 7,449,654 2,725,483 2,725,483 0.60 -21,237,230 7,610,888 0.60 7,610,888 12,684,814 0.47 -23,621,418 11,274,564 0.47 11,274,564 24,246,374 2.24 2,108,065 15,454,550 0.31 2.24 2,108,065 15,454,550 6,905,731 6,905,731 1.36 976,018 9,225,482 0.14 1.36 976,018 9,225,482 6,777,905 6,777,905 3.30 65,756,507 70,419,528 3.08 3.30 65,756,507 70,419,528 21,339,251 21,339,251 1.25 -20,454,058 53,320,361 1.25 53,320,361 42,501,737 3.47 51,637,506 72,257,752 2.48 3.47 51,637,506 72,257,752 20,853,608 20,853,608 1.78 5,982,672 20,165,298 0.53 1.78 5,982,672 20,165,298 11,300,603 11,300,603 2.35 8,458,128 10,019,271 1.98 2.35 8,458,128 10,019,271 4,271,782 4,271,782 2.81 184,663,100 547,767,740 0.95 2.81 184,663,100 547,767,740 194,761,863 194,761,863 2.32 35,185,446 34,240,977 2.38 2.32 35,185,446 34,240,977 14,757,054 14,757,054 2.02 104,971,000 97,536,407 2.18 2.02 104,971,000 97,536,407 48,232,289 48,232,289 2.81 104,030,338 134,511,816 2.17 2.81 104,030,338 134,511,816 47,891,204 47,891,204 2.27 4,882,380 7,203,036 1.54 2.27 4,882,380 7,203,036 3,175,532 3,175,5321 2 3 4 5 6 7 8 9 10 11 12 13 14 15 6 5 3 4 5 6 7 8 9 10 11 12 13

NAICS Sector Sector Name Year Unqualified Reviewed Compiled Tax Returns Other Number of Statements Cash &

Equivalents Trade

Receivables - (net) Inventory All Other Current Assets Total Current

Assets Type of Statement ASSETS (Median)

325411 1 Chemicals 2004 23 4 5 6 28 66 9.9 20.5 24.3 2.5 57.2 325412 1 Chemicals 2004 43 23 18 6 52 142 11.9 24.3 22.3 2.9 61.5 325611 1 Chemicals 2004 16 10 10 9 22 67 7 26.7 27.3 2.6 63.7 325998 1 Chemicals 2004 39 36 18 11 57 161 7.7 28.8 22.7 3.3 62.5 331111 2 Steel 2004 20 33 17 11 35 116 5.2 33 24.9 2.3 65.4 331210 2 Steel 2004 22 17 9 6 25 79 4.6 31.3 31.2 4.1 71.2 331221 2 Steel 2004 16 20 20 7 18 81 5.7 28.4 28.3 2.3 64.8 331222 2 Steel 2004 12 17 11 4 15 59 6.1 30.7 29.8 0.9 67.6 331314 3 Aluminum 2004 4 4 3 7 18 6.6 40.1 21.8 1.1 69.7 332211 7 Other 2004 0 0 0 0 0 0 0 0 0 0 0 332999 7 Other 2004 76 156 111 82 128 553 7.9 28.4 23.9 2.4 62.6 336412 7 Other 2004 24 16 7 2 37 86 7.5 20.5 36.5 1.9 66.4 311211 6 Food 2005 23 3 4 1 14 45 5.4 18 23 3.4 49.8 313311 7 Other 2005 11 12 9 10 15 57 7.9 27.4 33.6 3.2 72.2 321113 7 Other 2005 64 54 45 28 87 278 4.9 12.6 29.3 3.5 50.2 322121 4 Paper 2005 24 9 4 3 30 70 7 25.2 22.1 2.3 56.6 322130 4 Paper 2005 10 2 2 12 26 4.8 23.6 16.6 3 48.1 322222 4 Paper 2005 19 17 11 7 29 83 5.2 29.3 25.7 1.5 61.7 322299 4 Paper 2005 21 21 12 7 41 102 6.8 27.4 23.3 1.3 58.8 324110 5 Petroleum 2005 18 6 3 1 20 48 13.4 24.4 13.9 3.7 55.4 325188 1 Chemicals 2005 24 19 11 5 31 90 7.3 28.2 19.8 2.3 57.6 325199 1 Chemicals 2005 34 19 5 2 34 94 6.8 24.8 19.3 3.8 54.7 325211 1 Chemicals 2005 49 32 29 12 98 220 5.9 30.1 23.8 2.4 62.2 325311 1 Chemicals 2005 14 7 3 6 14 44 5.4 25.2 31.9 1.3 63.8 325411 1 Chemicals 2005 27 8 5 7 25 72 10.8 21.2 25.5 3.7 61.2 325412 1 Chemicals 2005 44 20 12 5 61 142 12.4 21.8 20.8 3.1 58.1 325611 1 Chemicals 2005 9 7 6 4 17 43 4.2 28.4 27.6 1.6 61.8 325998 1 Chemicals 2005 42 24 18 17 76 177 8.3 31.3 22.6 1.9 64.1 331111 2 Steel 2005 30 15 9 11 48 113 8.3 31.3 21.8 3 64.4 331210 2 Steel 2005 30 16 11 6 36 99 6.8 31.6 30.6 2.5 71.5 331221 2 Steel 2005 19 19 8 5 27 78 8.6 29 28.4 2.6 68.5 331222 2 Steel 2005 13 8 5 3 18 47 5.5 28 29.7 1.2 64.4 331314 3 Aluminum 2005 4 6 1 7 18 7.5 33 28.4 0.5 69.4 332211 7 Other 2005 0 0 0 0 0 0 0 0 0 0 0 332999 7 Other 2005 70 134 97 69 195 565 8.9 28.9 23.8 2.5 64.1 336412 7 Other 2005 22 16 10 4 35 87 6.5 20.3 37.5 1.6 66 311211 6 Food 2006 28 3 3 3 8 45 5.1 17.9 23.5 4.3 50.8 313311 7 Other 2006 13 13 10 5 16 57 8.3 27.1 30 1.4 66.9 321113 7 Other 2006 64 56 43 26 90 279 3.8 12.8 27.8 3.8 48.316 17 18 19 20 21 22 23 24 25 14 15 16 17 18 19 20 21 22 23

Fixed A ssets (net) Intangibles (net) All Other NonCurrent A

ssets Total A

ssets Notes PayableShort Term Cur. Mat.-L/T/D Trade Payables Income Taxes Payable All Other Current

Liabilities Total Current

Liabilities ASSETS (Median) LIABILITIES (Median)

25.8 10.9 6 100 8.4 3.2 11.7 0.3 11.7 35.3 23.3 8.5 6.7 100 7.9 3 16.6 0.3 9.6 37.5 24.1 4.8 7.4 100 13.5 3.4 20.4 1 8.2 46.5 26.8 6.1 4.7 100 11.3 3.5 19.1 0.3 9.5 43.8 26.1 2.5 6 100 14.4 3.8 20.8 0.3 8.1 47.3 23.3 1.2 4.3 100 15.8 3.6 17.5 0.2 8.1 45.3 30.5 0.6 4.2 100 22.5 3.6 18 0.2 4.8 49.1 21.8 4.2 6.5 100 14.4 2.3 18.4 0.3 5.8 41.2 21.2 0.7 8.4 100 14.8 1.4 19.3 0 11.8 47.3 0 0 0 0 0 0 0 0 0 0 29 3.3 5.2 100 12.7 4.4 15.8 0.3 8.2 41.4 24 3.8 5.8 100 13.2 3.8 13.9 0.5 9.3 40.6 40.2 4.1 5.9 100 10.7 2.8 11.6 0.2 6.6 31.9 21.3 1.4 5.1 100 19.1 4 16.3 0.4 8.6 48.4 41 1 7.7 100 14.8 4.6 6.7 0.2 6.8 33.1 36 2 5.4 100 10.9 2.9 17.5 0.2 8.4 40 34.6 10.5 6.8 100 8.2 4.7 15.3 0.1 7.1 35.4 28.6 3.4 6.4 100 14.1 4.6 16 0.2 7.2 42.1 29.3 4.1 7.7 100 12.3 3.9 16.2 0.2 7.6 40.2 34 2.8 7.8 100 2.5 2.6 23.1 0.7 9.6 38.5 32 4.1 6.3 100 9.7 3.2 16.5 0.1 7 36.6 36.4 3.2 5.8 100 6.7 3.2 14.5 0.2 8.3 32.9 30.3 3.3 4.2 100 12.6 3.9 18.3 0.2 9.4 44.5 27.6 2.9 5.7 100 13.4 3.8 23.7 0.2 12.4 53.5 25.5 7.7 5.6 100 9.1 3.5 14.4 0.5 14 41.6 24.6 9.1 8.2 100 6.7 4 14.7 0.3 11.3 37 22.2 10.4 5.6 100 14.4 3.9 17.7 0.3 9.6 45.9 23.2 6.1 6.6 100 9.8 2.7 21.3 0.2 9.4 43.4 28.9 2.4 4.2 100 15.5 3.1 19.4 0.3 10.3 48.6 21.6 1.7 5.2 100 9.1 2.6 18.6 0.5 12 42.8 25 1.5 5 100 18.6 2.6 16 0.2 5.6 43.2 29 3.2 3.5 100 13.3 3.3 15.8 0.2 8.8 41.3 19.4 3 8.2 100 16.3 1 23.3 0.2 11.8 52.5 0 0 0 0 0 0 0 0 0 0 27.1 2.7 6.1 100 12 3.9 15.4 0.3 10.2 41.8 26.1 2.3 5.6 100 11.6 4.7 15.1 0.3 12.8 44.4 39.8 3.8 5.6 100 12.3 3.9 10.3 0.3 7.3 34.1 23.6 3 6.4 100 16.1 2.1 17.1 0.4 9.1 44.8 41.5 1.3 8.9 100 13.2 5.6 7 0.2 7.6 33.626 27 28 29 30 31 32 33 34 35 36 24 25 26 27 28 29 30 31 32 33 34

Long Term Debt Deferred Taxes All Other NonCurrent Liabilities Net Worth Total Liabilities & Net Worth Net Sales Gross ProfitOperating Expenses Operating Profit All Other Expenses (net) Profit Before

Taxes INCOME DA

TA (Median)

13.4 0.5 8.7 42.1 100 100 48.5 40.1 8.4 0.9 7.5 14.5 0.5 7.7 39.7 100 100 42.5 36.3 6.2 0.8 5.4 13.3 0.3 6.6 33.4 100 100 36.1 32.1 4 1.1 2.9 14 0.6 5 36.7 100 100 33.1 27.4 5.7 0.8 4.8 13.8 0.7 6.7 31.6 100 100 24.3 19.4 4.8 0.9 3.9 12.1 0.6 5.5 36.5 100 100 24.4 17.2 7.1 0.7 6.4 16.8 0.9 7 26.2 100 100 27.6 22.9 4.8 1.1 3.6 13.2 0.8 6.9 37.9 100 100 24.5 19.7 4.8 1.2 3.6 15.5 0.3 4.5 32.4 100 100 20.6 18.9 1.7 0.7 1 0 0 0 0 0 0 0 0 0 0 0 19.7 0.4 7.1 31.3 100 100 29.9 25.1 4.8 1.2 3.6 12.8 0.3 5.2 41.1 100 100 27.6 21.3 6.3 0.8 5.5 21.2 1.4 3 42.5 100 100 22.2 18.5 3.8 1.1 2.7 17.9 0.4 7.5 25.9 100 100 28.4 25.5 2.9 1.4 1.5 20.5 0.6 5.8 39.9 100 100 21.3 16.7 4.6 0.7 3.9 19.9 1 3.9 35.3 100 100 19.5 15.8 3.7 0.9 2.8 21.5 1.2 17.6 24.3 100 100 18.5 15.5 3 2 1 18 0.7 8.3 30.9 100 100 28.1 23 5.1 1.9 3.2 16.1 0.4 5.2 38.1 100 100 25 20.6 4.4 1 3.5 17.6 1.3 4.4 38.2 100 100 20.5 13.6 6.9 1.2 5.7 15.6 1 3.9 43 100 100 33.3 26 7.4 1.3 6 18.2 0.6 5.5 42.9 100 100 30.6 21.8 8.8 0.6 8.2 16.7 0.8 9.4 28.6 100 100 25.9 21.1 4.8 1.4 3.4 17.3 0.7 4.1 24.3 100 100 26.1 21.4 4.7 1.2 3.5 12.7 0.7 9 36.1 100 100 44.8 39.5 5.3 1.6 3.7 16.4 0.6 7.4 38.6 100 100 44.3 37.6 6.7 0.8 5.9 15.4 0.8 8.3 29.5 100 100 32.4 27.7 4.7 1.3 3.4 14.2 0.6 7.1 34.7 100 100 32.8 27.5 5.3 1.2 4 18.4 0.6 7.5 24.9 100 100 23.6 17.7 5.9 1 4.8 12.4 0.9 5 38.9 100 100 21.8 14.4 7.4 0.5 6.9 14.6 0.8 7.3 34.2 100 100 22.8 17 5.8 1.4 4.4 14.9 0.8 4.8 38.2 100 100 22.7 18.3 4.4 1.1 3.2 7.3 0.4 4.4 35.4 100 100 19.9 16.8 3.2 0.9 2.3 0 0 0 0 0 0 0 0 0 0 0 18.8 0.5 5.6 33.3 100 100 30.4 24.8 5.6 0.9 4.7 16.5 0.3 10.2 28.5 100 100 27.3 21.5 5.7 1.4 4.3 21.9 1.7 2.8 39.5 100 100 22.1 18.3 3.8 1 2.8 15 0.1 5.4 34.7 100 100 28.8 25.9 2.9 1.4 1.5 24.4 0.6 5.8 35.5 100 100 18.2 15.9 2.4 1.1 1.237 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52

35 36 37 38 39 40 41 42 43 44 45

Upper Median Lower Upper Median Lower Cost of Sales / Inventory

Upper Median Lower Median Upper Current Ratio Quick Ratio Sales / Receivables Ratio

2.6 1.7 1.1 1.3 0.8 0.5[26] 14.2 14.2[39] 9.4 9.4[53] 6.9 6.9[55] 6.6 6.6[97] 3.7 3.7 2.5 1.8 1.3 1.6(141) 1.0 0.6[32] 11.4 11.4[44] 8.2 8.2[62] 5.9 5.9[42] 8.7 8.7[82] 4.4 4.4 1.9 1.3 0.9 1.2 0.7 0.4[27] 13.5 13.5[41] 8.9 8.9[52] 7.0 7[37] 9.9 9.9[63] 5.8 5.8 2.2 1.5 1 1.3 0.8 0.5[32] 11.2 11.2[47] 7.8 7.8[57] 6.5 6.5[35] 10.3 10.3[57] 6.4 6.4 2.1 1.4 1.1 1.2 0.7 0.6[34] 10.6 10.6[49] 7.5 7.5[62] 5.9 5.9[21] 17.1 17.1 [53] 6.9 6.9 2.4 1.5 1.2 1.2 0.8 0.6[38] 9.6 9.6[49] 7.4 7.4[65] 5.6 5.6[40] 9.1 9.1[71] 5.2 5.2 2.3 1.5 1.1 1.3 0.9 0.5[37] 10.0 10[47] 7.7 7.7[60] 6.1 6.1[23] 15.8 15.8[60] 6.0 6 2.7 1.5 1.1 1.7 0.8 0.5[34] 10.7 10.7[49] 7.5 7.5[62] 5.9 5.9[38] 9.7 9.7[67] 5.4 5.4 4.3 1.4 1 3.3 1.1 0.4[38] 9.7 9.7[44] 8.3 8.3[57] 6.4 6.4[18] 20.2 20.2[35] 10.5 10.5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2.6 1.6 1.1 1.5 0.9 0.6[32] 11.4 11.4[46] 7.9 7.9[60] 6.1 6.1[26] 14.1 14.1 [52] 7.0 7 2.8 1.7 1.2 1.3 0.6 0.4[27] 13.6 13.6[47] 7.7 7.7[66] 5.6 5.6[71] 5.1 5.1[115] 3.2 3.2 2.5 1.7 1.1 1.2 0.8 0.5[22] 16.4 16.4[30] 12.1 12.1 [39] 9.3 9.3[35] 10.5 10.5[46] 8.0 8 2.5 1.6 1.2 1.5 0.8 0.4[28] 13.1 13.1 [43] 8.5 8.5[56] 6.5 6.5[36] 10.2 10.2[64] 5.7 5.7 2.9 1.6 1.1 1 0.5 0.3[13] 28.7 28.7[18] 20.0 20[26] 14.1 14.1 [34] 10.9 10.9[56] 6.5 6.5 1.9 1.5 1 1.2 0.8 0.5[31] 11.8 11.8[37] 9.9 9.9[47] 7.8 7.8[23] 16.2 16.2[41] 8.9 8.9 2.2 1.3 1 1.3 0.7 0.5[34] 10.7 10.7[43] 8.5 8.5[56] 6.5 6.5[28] 12.9 12.9[36] 10.2 10.2 2.5 1.4 1.2 1.2 0.8 0.6[36] 10.1 10.1 [43] 8.6 8.6[54] 6.7 6.7[29] 12.6 12.6[48] 7.7 7.7 2.2 1.4 1 1.3 0.8 0.6[33] 10.9 10.9[40] 9.0 9[53] 6.9 6.9[30] 12.3 12.3[45] 8.1 8.1 2.1 1.4 1.1 1.5 1 0.7[15] 24.2 24.2[19] 19.2 19.2[37] 9.9 9.9[6] 56.2 56.2[16] 22.5 22.5 2.7 1.7 1.1 1.6 1 0.7[36] 10.1 10.1 [47] 7.7 7.7[61] 6.0 6[24] 15.0 15[45] 8.0 8 2.5 1.7 1.3 1.6 1 0.7[26] 13.9 13.9[45] 8.1 8.1 [57] 6.4 6.4[23] 15.7 15.7[47] 7.8 7.8 2.3 1.5 1.1 1.4 0.8 0.6[38] 9.7 9.7[48] 7.6 7.6[57] 6.4 6.4[30] 12.3 12.3[51] 7.1 7.1 1.6 1.2 1 0.8 0.6 0.4[21] 17.5 17.5[34] 10.7 10.7[52] 7.0 7[41] 8.9 8.9[66] 5.6 5.6 2.3 1.6 1 1.2 0.8 0.5[27] 13.7 13.7[38] 9.7 9.7[56] 6.5 6.5[56] 6.5 6.5[88] 4.2 4.2 2.7 1.8 1.1 1.6 1 0.5[34] 10.7 10.7[46] 7.9 7.9[58] 6.3 6.3[41] 9.0 9[84] 4.4 4.4 2.3 1.2 1.1 1.2 0.7 0.5[32] 11.5 11.5[42] 8.8 8.8[55] 6.7 6.7[36] 10.0 10[64] 5.7 5.7 2.3 1.5 1.1 1.4 0.9 0.5[33] 11.1 11.1 [46] 7.9 7.9[57] 6.4 6.4[26] 14.2 14.2[50] 7.3 7.3 2.4 1.5 1.1 1.4 0.9 0.6[31] 11.7 11.7[44] 8.2 8.2[60] 6.1 6.1[14] 25.9 25.9[41] 8.8 8.8 3.1 1.8 1.2 1.8 0.9 0.6[37] 9.9 9.9[46] 8.0 8[57] 6.4 6.4[33] 11.1 11.1 [59] 6.2 6.2 2.7 1.9 1.3 1.4 0.9 0.6[33] 11.0 11 [42] 8.6 8.6[50] 7.3 7.3[33] 11.2 11.2[51] 7.2 7.2 2.9 1.5 1.1 1.7 0.8 0.5[35] 10.4 10.4[45] 8.1 8.1 [62] 5.9 5.9[37] 9.8 9.8[77] 4.7 4.7 2.9 1.3 1 1.2 0.8 0.5[31] 11.6 11.6[44] 8.3 8.3[52] 7.0 7[24] 15.5 15.5[45] 8.2 8.2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2.6 1.6 1.2 1.6 0.9 0.6[31] 11.8 11.8[44] 8.2 8.2[59] 6.2 6.2[20] 18.3 18.3[50] 7.3 7.3 2.6 1.5 1.1 1.2 0.6 0.3[29] 12.6 12.6[41] 8.9 8.9[61] 5.9 5.9[60] 6.1 6.1[109] 3.4 3.4 2.1 1.8 1.1 1 0.7 0.4[21] 17.5 17.5[32] 11.3 11.3[41] 9.0 9[32] 11.5 11.5[57] 6.4 6.4 2.6 1.7 1.2 1.4 1 0.5[29] 12.5 12.5[39] 9.2 9.2[56] 6.6 6.6[31] 11.6 11.6[67] 5.5 5.5 2.6 1.5 1 0.9(277) .5 0.3[12] 30.4 30.4[18] 20.0 20[28] 12.9 12.9[30] 12.3 12.3[54] 6.8 6.853 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70

46 47 48 49 50 51 52 53 54 55 56 57

Upper Median Lower Upper Lower Upper Median Median Median Lower Upper Lower Cost of Sales / Payables Sales / Working Capital EBIT / Interest Net Profit + DDA / Curr Mat LTD

[138] 2.7 2.7[23] 15.7 15.7[39] 9.4 9.4[59] 6.2 6.2 5.1 9.4 36.3 24(55) 5.8 5.8 2.2 9.3(18) 4.8 4.8 [122] 3.0 3[27] 13.4 13.4[43] 8.4 8.4[77] 4.8 4.8 4.2 6.7 20.2 15.9(126) 5.1 5.1 2.1 8.5(40) 2.9 2.9 [93] 3.9 3.9[26] 14.3 14.3[39] 9.4 9.4[70] 5.2 5.2 9.1 17.2 -105.8 20.4(60) 3.0 3 0.6 21.4(14) 2.3 2.3 [83] 4.4 4.4[25] 14.8 14.8[40] 9.1 9.1 [61] 6.0 6 5.6 12.6 170.8 11.7(146) 4.6 4.6 1.8 5.7(42) 3.0 3 [74] 4.9 4.9[20] 18.2 18.2[37] 9.9 9.9[56] 6.5 6.5 6.8 15.5 52.5 12.8(109) 5.0 5 1.8 15.5(27) 3.9 3.9 [110] 3.3 3.3[17] 21.6 21.6[32] 11.2 11.2[51] 7.2 7.2 4.3 7.9 22 17.1(69) 6.4 6.4 3.6 39.6(17) 5.3 5.3 [100] 3.6 3.6[21] 17.0 17[33] 11.2 11.2[50] 7.3 7.3 5.3 10.8 24.4 16.2(76) 4.6 4.6 1.3 7.7(20) 3.5 3.5 [93] 3.9 3.9[14] 25.4 25.4[31] 11.6 11.6[51] 7.2 7.2 5.7 10.1 22.9 11.5(50) 5.1 5.1 2 6.6(19) 3.4 3.4 [68] 5.4 5.4[9] 41.1 41.1 [35] 10.3 10.3[45] 8.1 8.1 4.7 15.5NM 4.2(14) 1.6 1.6 0.6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 [87] 4.2 4.2[19] 19.3 19.3[31] 11.8 11.8[47] 7.8 7.8 5.3 9.5 38.9 11.8(501) 4.0 4 1.3 6.9(135) 2.7 2.7 [172] 2.1 2.1 [26] 13.8 13.8[41] 8.8 8.8[57] 6.4 6.4 3.4 5.3 19.5 12.2(73) 4.2 4.2 1.2 6.3(27) 2.2 2.2 [66] 5.5 5.5[13] 27.5 27.5[21] 17.3 17.3[34] 10.9 10.9 6.7 10.8 36.5 6.7(43) 3.0 3 1.3 4.8(17) 2.5 2.5 [99] 3.7 3.7[15] 23.9 23.9[27] 13.3 13.3[47] 7.8 7.8 4.3 8.7 31.6 8(56) 2.1 2.1 1 7.6(18) 3.3 3.3 [92] 4.0 4[6] 66.2 66.2[12] 31.7 31.7[18] 20.8 20.8 5.8 13 130.6 8.6(264) 3.5 3.5 1.2 4.2(75) 2.4 2.4 [59] 6.2 6.2[21] 17.4 17.4[30] 12.0 12[42] 8.7 8.7 7.8 15.1 202 5.6(62) 3.0 3 1.3 5.7(24) 2.7 2.7 [50] 7.3 7.3[24] 14.9 14.9[31] 11.8 11.8[39] 9.3 9.3 8.4 24.1 NM 4.2 2.6 2.6 0.9 6.3(10) 2.6 2.6 [77] 4.8 4.8[15] 24.6 24.6[33] 11.0 11 [52] 7.1 7.1 7 12.9 38.6 6.1(76) 2.5 2.5 1.4 3.2(26) 2.6 2.6 [75] 4.9 4.9[20] 18.6 18.6[33] 11.1 11.1 [44] 8.3 8.3 6.2 15.2 999.8 7.6(93) 3.3 3.3 1.6 4.4(25) 2.6 2.6 [29] 12.5 12.5[15] 23.8 23.8[26] 13.9 13.9[37] 9.8 9.8 9.4 19.3 198.5 30.9(38) 7.9 7.9 3.3 87.2(15) 10.1 10.1 [88] 4.2 4.2[22] 16.6 16.6[39] 9.3 9.3[58] 6.3 6.3 5.6 9.4 62.3 20.6(80) 6.9 6.9 2.1 5.2(22) 2.7 2.7 [75] 4.9 4.9[19] 19.5 19.5[30] 12.0 12[52] 7.0 7 5 9.3 22 16.7(87) 6.4 6.4 2.2 14.6(23) 3.7 3.7 [72] 5.1 5.1 [22] 16.9 16.9[35] 10.3 10.3[50] 7.2 7.2 6.5 13 74.1 8.5(198) 3.5 3.5 1.1 7.1(65) 2.3 2.3 [115] 3.2 3.2[27] 13.4 13.4[39] 9.3 9.3[56] 6.5 6.5 8.2 21.4 142.2 6.3 2.9 2.9 1.5 4.9(12) 2.5 2.5 [134] 2.7 2.7[23] 15.6 15.6[38] 9.5 9.5[55] 6.7 6.7 5 11.4 62.8 21.7(65) 6.9 6.9 1.5 11.2(25) 3.1 3.1 [129] 2.8 2.8[24] 15.5 15.5[42] 8.6 8.6[81] 4.5 4.5 4 7.3 34.9 19.1(120) 6.1 6.1 1.1 8.2(44) 2.5 2.5 [87] 4.2 4.2[22] 16.6 16.6[36] 10.3 10.3[58] 6.2 6.2 8.1 22.3 95.8 8.9(39) 2.1 2.1 0 4.9(10) 1.5 1.5 [85] 4.3 4.3[26] 14.1 14.1 [39] 9.3 9.3[60] 6.1 6.1 6.4 12.1 62.4 13.5(157) 4.3 4.3 1.6 9.3(48) 2.5 2.5 [72] 5.1 5.1 [21] 17.5 17.5[32] 11.4 11.4[48] 7.6 7.6 6 11.7 68.6 14.8(104) 5.5 5.5 2.2 17.6(32) 4.4 4.4 [93] 3.9 3.9[20] 18.1 18.1 [32] 11.4 11.4[47] 7.8 7.8 4.8 8.8 20.1 22.5(82) 8.2 8.2 3.3 37.7(27) 6.0 6 [80] 4.6 4.6[16] 23.5 23.5[30] 12.1 12.1 [42] 8.7 8.7 4.7 9 17 17.2(68) 4.6 4.6 1.5 15.9(23) 5.2 5.2 [97] 3.8 3.8[15] 24.9 24.9[34] 10.8 10.8[48] 7.6 7.6 4.9 10.7 34.7 9(41) 3.6 3.6 1.1 10.6(14) 3.8 3.8 [62] 5.9 5.9[7] 55.3 55.3[35] 10.5 10.5[67] 5.4 5.4 8.5 16.2NM 8.6(17) 3.9 3.9 1.4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 [82] 4.4 4.4[17] 21.8 21.8[30] 12.2 12.2[44] 8.4 8.4 5.4 9.8 33.2 12.3(505) 4.4 4.4 1.6 6.4(141) 2.6 2.6 [162] 2.3 2.3[22] 16.9 16.9[33] 11.2 11.2[51] 7.2 7.2 4 8 22.9 9.5(80) 3.8 3.8 1.5 3.9(26) 2.6 2.6 [72] 5.1 5.1 [13] 28.4 28.4[21] 17.8 17.8[36] 10.1 10.1 6 9.5 34.2 6.3(44) 3.0 3 1.3 6.5(12) 3.0 3 [94] 3.9 3.9[19] 19.4 19.4[31] 11.9 11.9[48] 7.6 7.6 4.8 9 22.4 9.3(54) 2.1 2.1 0.1 3.6(15) 1.8 1.8 [93] 3.9 3.9[6] 66.2 66.2[10] 35.3 35.3[17] 20.9 20.9 5.9 12.8 148.2 4.9(268) 1.8 1.8 0.4 4.1(78) 2.3 2.371 72 73 74 75 76 77 78 79 80 81

58 59 60 61 62 63 64 65 66 67

Lower Upper Median Lower Upper Median Lower Upper Lower Median RATIOS Net Profit + DDA / Curr Mat LTD Fixed / Worth Debt / Worth %Profit before Taxes / Tangible Net

2.6 0.2 0.5 1.8 0.6 1.5 4.3 52.7(57) 26.2 26.2 9.2 0.9 0.3 0.7 1.7 0.6 1.8 6.2 53(119) 21.2 21.2 6 0.7 0.3 0.8 2.3 0.8 1.8 5.7 39.8(55) 16.2 16.2 1.5 1.6 0.3 0.8 2.3 0.8 2.1 6.5 52.5(144) 24.7 24.7 8.1 1.7 0.3 0.8 2.1 1 2.5 7.5 65.6(101) 30.3 30.3 12.6 2 0.2 0.6 1.3 0.9 1.8 4.9 57.6(73) 29.2 29.2 15.6 1.7 0.4 0.7 2.5 0.8 1.9 4.5 48(69) 21.3 21.3 6 2.3 0.2 0.5 1.9 0.8 1.8 5 47.8(52) 22.5 22.5 12.1

0.2 0.7 1.7 0.4 2.3 14.2 27.5(17) 19.4 19.4 1 0 0 0 0 0 0 0 0 0 0 0 1.5 0.4 0.8 2.7 0.8 2.1 6.9 42.3(471) 20.5 20.5 5.2 1.1 0.2 0.6 1.1 0.6 1.6 4.7 39.3(74) 12.9 12.9 5.1 1.8 0.6 1 1.7 0.7 1.6 3.1 23.7(41) 12.9 12.9 4.2 0.2 0.1 0.5 2.4 1 2.1 6 29.7(46) 4.5 4.5 -0.4 1.2 0.5 1 2 0.6 1.4 3.2 33.8(256) 16.2 16.2 3.9 1.3 0.5 1 2 1 1.9 4.3 44.7(63) 15.3 15.3 4.7 1.1 0.9 2.5 -1.3 1.8 4.4 -4.7 25.6(17) 17.6 17.6 11.1 1.1 0.3 0.8 5.1 0.8 2 30.2 41.2(66) 18.2 18.2 6.9 1.2 0.4 0.8 1.8 0.7 1.9 4.9 36.5(93) 14.7 14.7 4.2 3.2 0.3 0.8 1.7 0.7 1.3 3 64.7(43) 32.6 32.6 14.8 1.4 0.3 0.8 1.8 0.6 1.3 3.6 44.2(82) 21.7 21.7 8.6 1.8 0.4 1 1.9 0.5 1.2 3.3 46.7(85) 32.5 32.5 8.1 1.2 0.4 1 2.2 1 2 5.6 48.8(188) 20.2 20.2 2.5 0.7 0.7 1 1.3 1.2 2.4 7.7 29.3(36) 15.6 15.6 7.8 1.3 0.3 0.6 2.4 0.7 1.8 6.5 59.2(62) 24.6 24.6 8.3 0.7 0.3 0.8 2.3 0.7 1.6 6.6 66.7(118) 25.3 25.3 4.6 0.9 0.3 0.9 2.5 1 2.2 7.4 46.8(34) 23.2 23.2 3.5 1.2 0.3 0.6 2.1 0.9 2.4 7.6 54.6(151) 27.7 27.7 10 2.6 0.4 0.9 4 0.9 2.2 12.6 66.3(95) 33.9 33.9 13.8 1.3 0.2 0.5 1.4 0.8 1.5 5 58.9(91) 38.0 38 21.4 1.9 0.2 0.5 1.6 0.6 1.7 3.4 49.8(68) 22.4 22.4 5.7 0.5 0.3 0.8 1.9 0.8 1.8 4.6 36.5(41) 21.1 21.1 2.5

0.2 0.7 2.5 0.8 3.1 10.3 44.3(15) 13.6 13.6 2.9 0 0 0 0 0 0 0 0 0 0 0 1.3 0.3 0.7 1.9 0.7 2 5 50.3(497) 23.2 23.2 6.2 1.1 0.2 0.7 2.1 0.9 1.9 6.5 44.4(74) 23.3 23.3 12.2 2.5 0.6 1.2 2.2 0.9 1.5 4.1 25(41) 13.7 13.7 5.9 0 0.2 0.6 1.4 0.7 1.6 4.3 45.3(50) 7.3 7.3 -0.9 0.7 0.5 1 2.1 0.7 1.5 3.4 20.8(250) 10.2 10.2 -2.182 83 84 85 86 87 88 89 90 91 92 93 94

68 69 70 71 72 73 74 75 76 77 78 79

Upper Median Lower Upper Median Lower Upper Median Lower Upper Lower Sales / Net Fixed A

ssets %Profit before Taxes / Total A ssets Sales / Total A ssets %Depr, Depl, Amort / Sales

Median 24.1 11.9 1.9 22.2 10.2 4.8 2.9 1.8 1.3 1.3(53) 2.4 2.4 3.7 18 7.3 1.4 30.1 8.4 4.2 2.7 1.8 1.2 1.1(118) 2.3 2.3 3.8 17.2 5.3 -1 47.5 10.6 5.1 3.4 2.4 1.6 0.7(56) 1.8 1.8 4.1 16.6 6.1 2.2 25.3 9.4 4.6 3 2.1 1.4 1(143) 2.1 2.1 4 18.1 8.9 1.5 24.4 10.9 5.4 3.2 2.5 1.6 1.1(107) 2.2 2.2 3.3 18.6 9.4 5.8 35 11 4.8 2.7 2 1.5 0.9(67) 1.9 1.9 3.4 16.2 6.2 0.5 19.3 8.6 4.6 2.8 2.2 1.6 1(77) 1.9 1.9 3.5 14.3 7.3 3.2 33.4 11.5 6.5 2.8 2.2 1.6 0.9(48) 1.9 1.9 3.2 11 1.6 -0.3 51.8 14.3 5.4 3.9 2.8 1.5 0.8(15) 1.9 1.9 2.9 0 0 0 0 0 0 0 0 0 0 0 0 0 14.4 6.2 0.9 18.2 8.5 4.7 2.8 2.1 1.6 1.4(482) 2.5 2.5 4.4 12.8 4.5 0.7 16.8 7.3 3.8 2 1.5 1 1.5(74) 2.8 2.8 4.3 9.9 3.8 1.2 9.8 5.4 3.1 2.8 2.1 1.5 1.8(38) 2.8 2.8 3.8 16.7 1.7 -0.1 61.2 20.5 6.2 3.4 2.3 1.7 0.4(47) 1.1 1.1 1.9 14.6 6.2 1 9.6 5.5 3 2.8 1.9 1.3 1.5(257) 2.8 2.8 4.8 11.2 5.7 0.9 25.6 6.1 3 3 2.3 1.5 0.6(53) 1.8 1.8 4.4 8.6 4.6 -0.5 7.6 5.6 4 2.5 1.9 1.4 2(22) 3.1 3.1 3.9 12.6 5.1 1.5 20.5 9.2 4.7 3.1 2.4 1.6 0.9(73) 2.3 2.3 3.6 13.2 3.8 1.4 21.5 8 4.6 3.1 2.2 1.6 0.9(93) 2.0 2 3.4 24.6 14.5 5.5 27.8 13 5.2 4.8 3.4 1.7 0.5(46) .9 0.9 2.8 19.5 9.2 2.3 22.2 6.1 3.1 3.2 1.8 1.2 1.3(73) 3.0 3 5.1 23.6 9.6 1.9 14.5 5.6 2.6 2.5 1.9 1.3 1.1(83) 2.4 2.4 4.5 15.5 6.1 0 18.3 7.5 4.3 2.8 2.2 1.6 0.9(193) 2.4 2.4 3.8 10.3 4.2 1.6 19.8 9.2 5.7 3.2 2.4 1.6 0.9(36) 1.5 1.5 2.5 19.1 7.7 0.8 20.2 11.5 5.7 3.1 1.9 1.3 1(58) 2.0 2 3.8 20.6 8.9 -0.3 20.2 7.4 4.1 2.3 1.6 1 1.1(118) 2.3 2.3 3.8 15.3 3.5 -2 40.8 12.8 5.1 3.4 2.3 1.7 1.2(34) 1.9 1.9 4.4 17 7 2.2 34.8 11.7 5.9 3.3 2.3 1.4 0.8(143) 1.7 1.7 3.5 17.1 8.3 2.6 21.6 9.5 5.1 3.2 2.4 1.6 1(103) 1.7 1.7 2.7 25.8 13.6 5.2 29.7 11.5 5.4 3.1 2.2 1.7 0.6(86) 1.6 1.6 2.9 19.4 9.4 1.4 32.7 12.8 5.9 3.3 2.4 1.7 0.8(63) 1.6 1.6 3.1 13.7 6.4 0.7 21 7.8 4 2.8 2 1.3 0.5(44) 1.5 1.5 2.6 9.4 3.2 1.4 58.6 12.6 6.5 3.5 2.7 2 0.5(16) 1.3 1.3 2.9 0 0 0 0 0 0 0 0 0 0 0 0 0 18.9 7.8 1.8 24 10.2 5.5 3 2.2 1.7 1(498) 2.1 2.1 3.6 15.5 7.9 2.3 17.6 7.9 3.7 2.6 1.5 1.2 1.6(69) 3.1 3.1 5.1 8.4 4.9 1.5 10.2 5.2 2.6 2.7 1.9 1.4 1.6(42) 2.8 2.8 3.8 16.8 2.8 -2.5 40.9 12.9 6.6 3.1 2 1.7 0.5(49) 1.4 1.4 3.1 9.9 3 -1.8 8.2 5.4 2.9 2.6 2 1.3 1.8(260) 2.9 2.9 4.995 96 97 98 99 100 101 102 Indicates afirm'sabilitytoallocateandmanageitsreserves

.Formula:Net operating income

80 81 82 83 84 The interest coverage ratio is used to determine how easily a company can pay interest expenses on outstanding debt.

Upper Lower PTRA ICR 2002 VOS ($, thousands) Neg.

PTRA Missing

PTRA Neg. ICR Initial PTRA and ICR Calculations Net Sales Total A ssets

($, million) ($, million) %Officers', Directors', Owners' Comp/Sales

Median 3.3(11) 5.3 5.3 103562178M $3,562,1782022537M $2,022,537 2.13 2.83 $11,585,499 0 0 0 2.2(38) 3.7 3.7 9.35909388M $5,909,3884170239M $4,170,239 1.61 2.88 $113,991,849 0 0 0 1.6(22) 3.5 3.5 6.41777303M $1,777,303873210M $873,210 -1.38 0.87 $17,327,898 1 0 0 3(47) 4.8 4.8 76669007M $6,669,0073461022M $3,461,022 2.61 2.46 $13,014,617 0 0 0 1.2(43) 3.3 3.3 6.34665948M $4,665,9481962567M $1,962,567 1.85 2.63 $47,170,847 0 0 0 1.6(22) 6.8 6.8 9.83498941M $3,498,941 1859244M $1,859,244 6.43 4.56 $6,608,720 0 0 0 0.8(30) 2.5 2.5 6.34144025M $4,144,0252197579M $2,197,579 0.67 1.81 $4,681,495 0 0 0 1.3(19) 4.0 4 8.91632059M $1,632,059702550M $702,550 4.27 2.79 $3,834,831 0 0 0 477324M $477,324194952M $194,952 -0.51 1.27 $3,814,425 1 0 0 0 0 0 0 0 $0 $0 $0 NA NA $2,725,483 0 1 0 2.2(239) 4.0 4 7.79549691M $9,549,6915323381M $5,323,381 1.20 1.98 $12,684,814 0 0 0 1.4(18) 3.4 3.4 5.62963099M $2,963,0992386188M $2,386,188 0.80 1.73 $24,246,374 0 0 0 3720055M $3,720,0551892981M $1,892,981 1.69 2.26 $6,905,731 0 0 0 2.2(25) 3.3 3.3 6.32214797M $2,214,7971131912M $1,131,912 -0.19 1.38 $6,777,905 1 0 0 1.5(82) 2.4 2.4 4.69813605M $9,813,6055706390M $5,706,390 1.18 1.93 $21,339,251 0 0 0 1.4(14) 3.3 3.3 5.26523031M $6,523,0313438327M $3,438,327 1.19 1.93 $42,501,737 0 0 0 2519735M $2,519,7351731700M $1,731,700 -1.50 1.83 $20,853,608 1 0 0 2.1(27) 3.8 3.8 6.73085352M $3,085,3521564882M $1,564,882 2.39 2.03 $11,300,603 0 0 0 1.2(31) 3.0 3 7.33596421M $3,596,421 1915372M $1,915,372 1.76 2.33 $4,271,782 0 0 0 9057471M $9,057,4712680101M $2,680,101 6.66 3.73 $194,761,863 0 0 0 1.7(22) 2.7 2.7 5.84242876M $4,242,8763144846M $3,144,846 2.84 2.95 $14,757,054 0 0 0 2(19) 3.1 3.1 7.64345231M $4,345,2313158857M $3,158,857 2.04 2.80 $48,232,289 0 0 0 1.8(56) 4.0 4 7.37663320M $7,663,3203941088M $3,941,088 0.00 1.65 $47,891,204 0 0 0 1.7(13) 3.7 3.7 7.52370489M $2,370,489970480M $970,480 2.15 1.98 $3,175,532 0 0 0 2.2(12) 5.0 5 7.33253069M $3,253,0691929802M $1,929,802 1.15 2.07 $11,585,499 0 0 0 1.5(34) 3.3 3.3 10.46667726M $6,667,7265246150M $5,246,150 -0.34 1.48 $113,991,849 1 0 0 1.4(13) 4.5 4.5 6.1 1020370M $1,020,370676033M $676,033 -2.76 0.00 $17,327,898 1 0 0 2.3(46) 4.4 4.4 8.47728618M $7,728,6183991558M $3,991,558 2.92 2.11 $13,014,617 0 0 0 1(35) 3.5 3.5 67058865M $7,058,8653598872M $3,598,872 3.20 2.83 $47,170,847 0 0 0 1.7(29) 3.6 3.6 6.36444414M $6,444,4142920536M $2,920,536 5.58 4.01 $6,608,720 0 0 0 0.7(14) 2.9 2.9 6.35092486M $5,092,4862204307M $2,204,307 1.85 1.91 $4,681,495 0 0 0 3(13) 3.6 3.6 10.51747439M $1,747,439740286M $740,286 0.96 1.48 $3,834,831 0 0 0 736105M $736,105232222M $232,222 1.95 1.97 $3,814,425 0 0 0 0 0 0 0 0 $0 $0 $0 NA NA $2,725,483 0 1 0 2.2(247) 4.4 4.4 7.913591316M $13,591,3166137112M $6,137,112 2.14 2.20 $12,684,814 0 0 0 1.4(20) 3.8 3.8 9.82743771M $2,743,7712026868M $2,026,868 3.05 2.32 $24,246,374 0 0 0 3523782M $3,523,7821959454M $1,959,454 2.04 2.26 $6,905,731 0 0 0 1.9(20) 3.8 3.8 5.82498430M $2,498,4301131078M $1,131,078 -4.83 0.15 $6,777,905 1 0 0 1.3(76) 2.3 2.3 3.911441195M $11,441,1957067325M $7,067,325 -3.60 0.88 $21,339,251 1 0 0Net operating incomebeforetaxes÷Total assets

. The interest coverage ratio is used to determine how easily a company can pay interest expenses on outstanding debt. Including Negative Values without any adjustment Adjusting Negative Values

Missing ICRNew PTRANew ICR VOS-Wtd. PTRA VOS-Wtd.

ICR PTRA VOS ICR VOS PTRA Adj. - Diff Between Reported and Est VOS-Wtd.

PTRA Adj. - Diff Between Reported and Est ICR Adj. -

Diff Between Reported and Est VOS-Wtd.

ICR Adj. - Diff Between Reported and Est PTRA VOS -

No Missing PTRA ICR VOS - No

Missing ICR New

PTRA 0 2.13 2.83 24,653,942 32,770,411 11,585,499 11,585,499 0.23 2,641,494 0.63 7,282,314 11,585,499 11,585,499 2.13 0 1.61 2.88 183,231,342 328,186,210 113,991,849 113,991,849 0.21 23,642,754 0.78 88,803,328 113,991,849 113,991,849 1.61 0 -1.00 0.87 -17,327,898 15,075,271 17,327,898 17,327,898 0.27 4,678,532 17,327,898 17,327,898 -0.77 0 2.61 2.46 34,000,687 32,057,057 13,014,617 13,014,617 0.41 5,368,530 0.66 8,630,746 13,014,617 13,014,617 2.61 0 1.85 2.63 87,084,641 123,823,473 47,170,847 47,170,847 0.35 16,328,370 0.83 38,915,949 47,170,847 47,170,847 1.85 0 6.43 4.56 42,522,983 30,158,103 6,608,720 6,608,720 0.63 4,192,407 0.96 6,366,711 6,608,720 6,608,720 6.43 0 0.67 1.81 3,120,997 8,494,963 4,681,495 4,681,495 0.17 780,249 0.51 2,409,019 4,681,495 4,681,495 0.67 0 4.27 2.79 16,361,946 10,705,570 3,834,831 3,834,831 1.07 4,090,486 0.79 3,035,908 3,834,831 3,834,831 4.27 0 -0.30 1.27 -1,144,328 4,846,564 3,814,425 3,814,425 0.67 2,557,909 3,814,425 3,814,425 0.31 1 0 1.20 1.98 15,221,777 25,078,934 12,684,814 12,684,814 0.30 3,805,444 0.68 8,588,676 12,684,814 12,684,814 1.20 0 0.80 1.73 19,441,184 42,027,048 24,246,374 24,246,374 0.10 2,468,722 0.53 12,931,399 24,246,374 24,246,374 0.80 0 1.69 2.26 11,663,012 15,592,414 6,905,731 6,905,731 0.49 3,376,135 0.96 6,614,963 6,905,731 6,905,731 1.69 0 -0.10 1.38 -677,791 9,348,834 6,777,905 6,777,905 0.38 2,570,929 6,777,905 6,777,905 0.13 0 1.18 1.93 25,169,373 41,194,032 21,339,251 21,339,251 0.18 3,830,122 0.73 15,586,931 21,339,251 21,339,251 1.18 0 1.19 1.93 50,546,709 82,131,735 42,501,737 42,501,737 0.29 12,295,145 0.63 26,879,477 42,501,737 42,501,737 1.19 0 -0.50 1.83 -10,426,804 38,162,103 20,853,608 20,853,608 0.93 19,393,855 20,853,608 20,853,608 -0.18 0 2.39 2.03 27,015,504 22,955,735 11,300,603 11,300,603 0.89 10,064,600 0.63 7,134,891 11,300,603 11,300,603 2.39 0 1.76 2.33 7,518,336 9,941,602 4,271,782 4,271,782 0.36 1,537,842 0.73 3,106,751 4,271,782 4,271,782 1.76 0 6.66 3.73 1,296,703,983 726,546,428 194,761,863 194,761,863 1.16 225,513,736 0.43 83,832,280 194,761,863 194,761,863 6.66 0 2.84 2.95 41,860,843 43,553,251 14,757,054 14,757,054 0.54 7,919,619 0.85 12,563,438 14,757,054 14,757,054 2.84 0 2.04 2.80 98,346,814 135,050,409 48,232,289 48,232,289 0.14 6,705,465 0.60 28,939,373 48,232,289 48,232,289 2.04 0 0.00 1.65 0 79,020,487 47,891,204 47,891,204 0.00 0 0.55 26,340,162 47,891,204 47,891,204 0.00 0 2.15 1.98 6,822,857 6,283,499 3,175,532 3,175,532 0.55 1,742,006 0.48 1,520,201 3,175,532 3,175,532 2.15 0 1.15 2.07 13,276,356 23,936,078 11,585,499 11,585,499 0.35 4,007,956 0.57 6,557,830 11,585,499 11,585,499 1.15 0 -0.30 1.48 -34,197,555 168,435,717 113,991,849 113,991,849 0.38 43,044,683 113,991,849 113,991,849 -0.07 0 -2.00 0.00 -34,655,796 0 17,327,898 17,327,898 0.00 0 17,327,898 17,327,898 -1.77 0 2.92 2.11 37,937,609 27,502,587 13,014,617 13,014,617 0.72 9,305,451 0.51 6,679,200 13,014,617 13,014,617 2.92 0 3.20 2.83 150,750,165 133,677,383 47,170,847 47,170,847 0.60 28,105,963 0.63 29,901,520 47,170,847 47,170,847 3.20 0 5.58 4.01 36,855,586 26,524,187 6,608,720 6,608,720 0.38 2,490,242 0.71 4,715,411 6,608,720 6,608,720 5.58 0 1.85 1.91 8,639,486 8,959,413 4,681,495 4,681,495 0.45 2,085,393 0.41 1,937,170 4,681,495 4,681,495 1.85 0 0.96 1.48 3,691,025 5,656,376 3,834,831 3,834,831 0.26 1,006,643 0.38 1,438,062 3,834,831 3,834,831 0.96 0 1.95 1.97 7,429,837 7,509,649 3,814,425 3,814,425 0.55 2,089,642 0.57 2,169,454 3,814,425 3,814,425 1.95 1 0 2.14 2.20 27,204,878 27,906,591 12,684,814 12,684,814 0.34 4,372,212 0.60 7,610,888 12,684,814 12,684,814 2.14 0 3.05 2.32 73,923,247 56,149,498 24,246,374 24,246,374 0.75 18,156,587 0.82 19,779,937 24,246,374 24,246,374 3.05 0 2.04 2.26 14,058,095 15,592,414 6,905,731 6,905,731 0.54 3,699,499 0.96 6,614,963 6,905,731 6,905,731 2.04 0 -2.50 0.15 -16,944,763 1,005,000 6,777,905 6,777,905 0.05 327,209 6,777,905 6,777,905 -2.27 0 -1.80 0.88 -38,410,652 18,849,672 21,339,251 21,339,251 0.48 10,313,971 21,339,251 21,339,251 -1.57Excluding Negative Values

New ICR VOS-Wtd. New

PTRA VOS-Wtd.

New ICR New PTRA -

No Missing, No Negative New ICR - No

Missing, No Negative VOS-Wtd.

PTRA - No Missing, No Negative PTRAVOS-Wtd.

ICR - No Missing, No Negative PTRA VOS ICR VOS

2.83 24,653,942 32,770,411 2.13 2.83 24,653,942 32,770,411 11,585,499 11,585,499 2.88 183,231,342 328,186,210 1.61 2.88 183,231,342 328,186,210 113,991,849 113,991,849 0.87 -13,396,745 15,075,271 0.87 15,075,271 17,327,898 2.46 34,000,687 32,057,057 2.61 2.46 34,000,687 32,057,057 13,014,617 13,014,617 2.63 87,084,641 123,823,473 1.85 2.63 87,084,641 123,823,473 47,170,847 47,170,847 4.56 42,522,983 30,158,103 6.43 4.56 42,522,983 30,158,103 6,608,720 6,608,720 1.81 3,120,997 8,494,963 0.67 1.81 3,120,997 8,494,963 4,681,495 4,681,495 2.79 16,361,946 10,705,570 4.27 2.79 16,361,946 10,705,570 3,834,831 3,834,831 1.27 1,187,885 4,846,564 1.27 4,846,564 3,814,425

1.98 15,221,777 25,078,934 1.20 1.98 15,221,777 25,078,934 12,684,814 12,684,814 1.73 19,441,184 42,027,048 0.80 1.73 19,441,184 42,027,048 24,246,374 24,246,374 2.26 11,663,012 15,592,414 1.69 2.26 11,663,012 15,592,414 6,905,731 6,905,731 1.38 852,493 9,348,834 1.38 9,348,834 6,777,905 1.93 25,169,373 41,194,032 1.18 1.93 25,169,373 41,194,032 21,339,251 21,339,251 1.93 50,546,709 82,131,735 1.19 1.93 50,546,709 82,131,735 42,501,737 42,501,737 1.83 -3,779,764 38,162,103 1.83 38,162,103 20,853,608 2.03 27,015,504 22,955,735 2.39 2.03 27,015,504 22,955,735 11,300,603 11,300,603 2.33 7,518,336 9,941,602 1.76 2.33 7,518,336 9,941,602 4,271,782 4,271,782 3.73 1,296,703,983 726,546,428 6.66 3.73 1,296,703,983 726,546,428 194,761,863 194,761,863 2.95 41,860,843 43,553,251 2.84 2.95 41,860,843 43,553,251 14,757,054 14,757,054 2.80 98,346,814 135,050,409 2.04 2.80 98,346,814 135,050,409 48,232,289 48,232,289 1.65 0 79,020,487 0.00 1.65 0 79,020,487 47,891,204 47,891,204 1.98 6,822,857 6,283,499 2.15 1.98 6,822,857 6,283,499 3,175,532 3,175,532 2.07 13,276,356 23,936,078 1.15 2.07 13,276,356 23,936,078 11,585,499 11,585,499 1.48 -8,336,404 168,435,717 1.48 168,435,717 113,991,849 0.00 -30,724,643 0 0.00 0 17,327,898 2.11 37,937,609 27,502,587 2.92 2.11 37,937,609 27,502,587 13,014,617 13,014,617 2.83 150,750,165 133,677,383 3.20 2.83 150,750,165 133,677,383 47,170,847 47,170,847 4.01 36,855,586 26,524,187 5.58 4.01 36,855,586 26,524,187 6,608,720 6,608,720 1.91 8,639,486 8,959,413 1.85 1.91 8,639,486 8,959,413 4,681,495 4,681,495 1.48 3,691,025 5,656,376 0.96 1.48 3,691,025 5,656,376 3,834,831 3,834,831 1.97 7,429,837 7,509,649 1.95 1.97 7,429,837 7,509,649 3,814,425 3,814,425

2.20 27,204,878 27,906,591 2.14 2.20 27,204,878 27,906,591 12,684,814 12,684,814 2.32 73,923,247 56,149,498 3.05 2.32 73,923,247 56,149,498 24,246,374 24,246,374 2.26 14,058,095 15,592,414 2.04 2.26 14,058,095 15,592,414 6,905,731 6,905,731 0.15 -15,414,479 1,005,000 0.15 1,005,000 6,777,905 0.88 -33,592,778 18,849,672 0.88 18,849,672 21,339,2511 2 3 4 5 6 7 8 9 10 11 12 13 14 15 6 5 3 4 5 6 7 8 9 10 11 12 13

NAICS Sector Sector Name Year Unqualified Reviewed Compiled Tax Returns Other Number of Statements Cash &

Equivalents Trade

Receivables - (net) Inventory All Other Current Assets Total Current

Assets Type of Statement ASSETS (Median)

322121 4 Paper 2006 19 12 6 5 28 70 5.9 26.1 21.6 1.3 54.9 322130 4 Paper 2006 0 0 0 0 0 0 0 0 0 0 0 322222 4 Paper 2006 19 24 9 4 28 84 6 26.8 26.2 1.9 60.9 322299 4 Paper 2006 31 23 12 5 35 106 4.7 25.4 26 1.7 57.8 324110 5 Petroleum 2006 10 4 5 1 24 44 10.9 27.5 15.4 3.1 56.9 325188 1 Chemicals 2006 34 27 9 7 31 108 7 25.3 21 2.7 56 325199 1 Chemicals 2006 54 19 9 2 36 120 9.9 23 18.2 3.7 54.8 325211 1 Chemicals 2006 54 40 21 10 93 218 6.5 27.2 23.2 2.5 59.5 325311 1 Chemicals 2006 15 6 6 6 16 49 6.2 23.9 31.1 1.7 62.9 325411 1 Chemicals 2006 23 4 7 3 28 65 12.9 22.8 25.9 3 64.6 325412 1 Chemicals 2006 51 15 11 7 65 149 11.3 22.8 20.4 3.2 57.7 325611 1 Chemicals 2006 12 12 6 4 21 55 6.4 25.9 28.8 2.3 63.4 325998 1 Chemicals 2006 50 38 19 22 91 220 8 28.7 24 2.8 63.4 331111 2 Steel 2006 24 22 15 14 40 115 6.7 30.9 25.1 3.3 65.9 331210 2 Steel 2006 24 17 13 12 50 116 7.3 31.4 33.3 2.3 74.3 331221 2 Steel 2006 25 18 13 6 29 91 7.4 27.7 30.6 2 67.7 331222 2 Steel 2006 12 9 4 2 14 41 4.6 25.2 32.8 1 63.6 331314 3 Aluminum 2006 8 4 1 1 16 30 7.1 34 25.2 1.1 67.3 332211 7 Other 2006 0 0 0 0 0 0 0 0 0 0 0 332999 7 Other 2006 69 118 86 98 192 563 8.2 27.4 24.7 3 63.3 336412 7 Other 2006 17 21 5 7 39 89 5.3 20.7 38.5 2.5 67 311211 6 Food 2007 19 5 4 3 15 46 5.8 19.5 25.8 4.4 55.5 313311 7 Other 2007 12 14 10 4 11 51 5.8 24.5 36.3 2.8 69.3 321113 7 Other 2007 46 46 35 23 88 238 6.2 11.1 27 3.6 47.9 322121 4 Paper 2007 18 8 2 3 32 63 5 22.3 24.1 3 54.4 322130 4 Paper 2007 0 0 0 0 0 0 0 0 0 0 0 322222 4 Paper 2007 11 19 11 9 26 76 5 28.3 25.4 2.4 61.1 322299 4 Paper 2007 30 24 10 4 36 104 5.3 23.7 23.5 1.6 54 324110 5 Petroleum 2007 8 8 3 3 22 44 15.9 24.3 21.7 2.2 64.1 325188 1 Chemicals 2007 22 23 3 4 38 90 6.7 25.2 24.1 2.7 58.7 325199 1 Chemicals 2007 67 15 4 3 37 126 6.9 17.8 16.9 3.7 45.4 325211 1 Chemicals 2007 48 38 16 14 95 211 6.5 28.4 23 3.1 61 325311 1 Chemicals 2007 13 9 4 6 11 43 6.9 24.8 31.3 4.8 67.8 325411 1 Chemicals 2007 17 4 6 6 33 66 10.3 18.8 25.6 3.7 58.4 325412 1 Chemicals 2007 43 22 10 7 76 158 13.1 22.4 21.7 2.8 60 325611 1 Chemicals 2007 7 10 3 5 18 43 7.2 28.8 28.7 2.3 67.1 325998 1 Chemicals 2007 41 40 21 17 84 203 7.7 28.4 25.8 3.4 65.2 331111 2 Steel 2007 27 15 8 13 47 110 8 29.2 22.8 2.5 62.6 331210 2 Steel 2007 31 23 17 13 50 134 7.3 27.2 30.9 4.7 7016 17 18 19 20 21 22 23 24 25 14 15 16 17 18 19 20 21 22 23

Fixed A ssets (net) Intangibles (net) All Other NonCurrent A

ssets Total A

ssets Notes PayableShort Term Cur. Mat.-L/T/D Trade Payables Income Taxes Payable All Other Current

Liabilities Total Current

Liabilities ASSETS (Median) LIABILITIES (Median)

36.9 2.6 5.6 100 11 4.9 15.9 0.1 5.8 37.7 0 0 0 0 0 0 0 0 0 0 29.4 4.5 5.2 100 12.2 3.5 14.9 0.3 10.6 41.5 33.1 3.2 5.9 100 12.2 4.4 15.9 0.2 8.8 41.5 35.5 2.5 5.1 100 4 3.6 20.6 0.4 7.6 36.2 35 4 5 100 7.2 3.8 15.1 0.4 9.6 36 35.4 4.3 5.4 100 8.2 2.9 12.7 0.4 7.5 31.7 31.1 5 4.4 100 11.6 3.5 17.2 0.2 8 40.6 27.8 3.8 5.5 100 16 3.1 22.1 0.2 10.2 51.6 25 6.9 3.5 100 8.9 5.4 14.7 0.8 10.5 40.3 24 9.4 9 100 8.5 2.5 13.6 0.4 12 37 22.8 6.6 7.1 100 12.4 3.7 17.5 0.1 8.8 42.5 23.3 7.5 5.7 100 11.9 3.3 18 0.3 10.2 43.6 25.6 2.6 5.8 100 12.2 3.1 19.4 0.2 8.1 43 20.4 1.9 3.4 100 10.9 2 19.8 0.4 9.3 42.3 24.6 2.8 4.8 100 13.8 3.4 18.9 0.2 8 44.4 29.8 1.6 5 100 16.7 4 15.4 0.2 5.9 42.2 24.5 1.7 6.5 100 16.6 4.6 19.6 0.2 7.7 48.7 0 0 0 0 0 0 0 0 0 0 28.3 3.1 5.3 100 11.1 5.3 15.3 0.3 9.6 41.7 25.3 3.6 4.1 100 11.4 3.6 14.8 0 12.4 42.3 37.7 2.1 4.7 100 13.7 3 12.8 0.2 6 35.8 22.4 1.1 7.3 100 26.1 4.7 18.4 0.3 12.4 61.9 41.9 1.5 8.8 100 14 4.6 6.5 0.1 5.2 30.3 36.6 2.6 6.3 100 10.2 3.8 18.1 0.1 6.5 38.7 0 0 0 0 0 0 0 0 0 0 27.7 5 6.2 100 10.5 6.3 19.5 0.3 9.8 46.3 35.4 4.5 6.1 100 11 4.4 13.5 0.1 7.7 36.7 29.7 1 5.3 100 3.5 2.5 24.6 0.7 9.2 40.5 31.6 5 4.7 100 8.3 3.4 15 0.4 10.3 37.3 42 6.7 5.9 100 7.2 3.6 11.7 0.2 7.2 30 29.7 5.1 4.2 100 11.9 3.4 18.8 0.4 6.4 41 26.7 1.8 3.8 100 15.8 4.2 19.2 0.5 9.1 48.8 27.2 8.4 6 100 7.9 2.4 13.6 0.5 12.1 36.4 24.1 8.7 7.2 100 8 3 12.5 0.4 11.4 35.2 20.6 6.5 5.9 100 13.6 3 18.7 0.1 8.1 43.6 23.2 6.7 4.9 100 11.7 3.5 18.3 0.4 11.4 45.3 28.9 3.4 5.1 100 12.2 3.4 19.6 0.2 9.5 44.9 22.9 4 3.1 100 12.8 2.9 17.6 0.4 8.5 42.226 27 28 29 30 31 32 33 34 35 36 24 25 26 27 28 29 30 31 32 33 34

Long Term Debt Deferred Taxes All Other NonCurrent Liabilities Net Worth Total Liabilities & Net Worth Net Sales Gross ProfitOperating Expenses Operating Profit All Other Expenses (net) Profit Before

Taxes INCOME DA

TA (Median)

18.8 1.2 4.6 37.7 100 100 20.6 15.3 5.3 1 4.3 0 0 0 0 0 0 0 0 0 0 0 15.7 0.6 9.2 33 100 100 28.2 24.5 3.7 1.5 2.2 17.6 0.5 6.7 33.6 100 100 23.1 19 4.2 1.3 2.9 18.8 1.1 5.7 38.3 100 100 19.4 11.6 7.8 1.1 6.7 21.8 1 6.5 34.7 100 100 32.8 24.8 8 2.1 5.9 17.3 0.9 6.1 44 100 100 34 20.5 13.4 0.6 12.8 19.6 0.7 7.2 32 100 100 25.2 19.2 6 1.6 4.4 17.5 0.7 5.5 24.8 100 100 27.9 24.2 3.7 3.1 0.6 11.8 0.9 8 39.1 100 100 45 38 6.9 1.6 5.4 17 0.8 7.8 37.4 100 100 46.3 39.5 6.8 1.2 5.6 15.7 0.5 7 34.3 100 100 37.5 32.1 5.4 1.4 4 15.5 0.7 6.8 33.5 100 100 33 27.6 5.4 1.2 4.2 17.4 0.9 6.3 32.4 100 100 23.5 17.5 6 1.3 4.7 13.1 0.8 4.1 39.7 100 100 22.4 15.3 7.1 0.5 6.6 15.6 0.3 6 33.7 100 100 21.5 16 5.6 1.6 3.9 17.5 0.7 2.8 36.8 100 100 20.9 16.4 4.6 1 3.6 12.1 0.5 3.9 34.7 100 100 21.4 15 6.4 1.1 5.3 0 0 0 0 0 0 0 0 0 0 0 17.8 0.4 6.9 33.2 100 100 30.2 24.3 5.9 1.2 4.6 16.8 0.3 8.6 32 100 100 29.6 21.9 7.7 1.2 6.5 18.8 1.6 3.8 40.1 100 100 20 14.6 5.4 1.2 4.2 8 0.6 9.6 19.9 100 100 25.9 24.1 1.8 1.8 0 22.5 0.7 6.1 40.4 100 100 17.6 16.2 1.4 1.3 0.1 23.9 0.8 6.5 30.1 100 100 21.3 18.4 2.9 1.4 1.5 0 0 0 0 0 0 0 0 0 0 0 21.3 0.5 6.9 25 100 100 28.9 24.5 4.4 1.7 2.7 20.3 0.4 3.1 39.5 100 100 24.9 19.7 5.2 1.4 3.8 9.5 0.5 4.4 45.1 100 100 19.8 14.1 5.7 0.9 4.8 19.3 0.9 3.9 38.5 100 100 30 21 9 1.5 7.6 20.3 0.7 4.7 44.3 100 100 27.9 18.4 9.5 1.6 7.9 18.1 0.4 4.8 35.8 100 100 24.2 18.9 5.3 1.3 4.1 22 0.8 5.4 23 100 100 27.5 23.1 4.4 2.4 1.9 14.5 0.4 11.9 36.8 100 100 45.6 37.7 7.9 1.5 6.4 18.4 0.8 6.2 39.3 100 100 43.5 36.1 7.4 1 6.5 12.5 0.3 6.2 37.4 100 100 33.3 28.4 5 1.4 3.5 16.3 0.7 5.9 31.8 100 100 33 27 5.9 1.8 4.1 15.6 0.6 6.3 32.8 100 100 22.2 15.8 6.4 1.1 5.4 12.8 0.3 4 40.7 100 100 23.7 17 6.7 0.9 5.837 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52

35 36 37 38 39 40 41 42 43 44 45

Upper Median Lower Upper Median Lower Cost of Sales / Inventory

Upper Median Lower Median Upper Current Ratio Quick Ratio Sales / Receivables Ratio

2.3 1.5 0.9 1.3 0.8 0.5[31] 11.7 11.7[40] 9.2 9.2[52] 7.0 7[25] 14.4 14.4[44] 8.3 8.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2.4 1.5 1.1 1.4 0.8 0.5[32] 11.4 11.4[40] 9.2 9.2[49] 7.5 7.5[30] 12.1 12.1 [52] 7.1 7.1 2.1 1.3 1 1.1 0.7 0.5[30] 12.4 12.4[38] 9.6 9.6[47] 7.7 7.7[29] 12.7 12.7[48] 7.6 7.6 2.4 1.6 1.2 1.5 1.1 0.6[15] 25.0 25[22] 16.5 16.5[30] 12.0 12[5] 69.5 69.5[15] 24.9 24.9 2.5 1.7 1.2 1.5 0.9 0.6[32] 11.4 11.4[41] 8.8 8.8[57] 6.4 6.4[28] 12.8 12.8[52] 7.1 7.1 2.9 1.9 1.2 1.8 1.1 0.7[24] 15.1 15.1 [43] 8.6 8.6[58] 6.3 6.3[28] 12.9 12.9[46] 7.9 7.9 2.2 1.5 1.1 1.4 0.9 0.5[33] 10.9 10.9[44] 8.3 8.3[54] 6.7 6.7[27] 13.7 13.7[48] 7.6 7.6 1.8 1.2 0.9 0.8 0.5 0.4[26] 14.2 14.2[34] 10.6 10.6[47] 7.7 7.7[42] 8.8 8.8[69] 5.3 5.3 2.7 1.6 1.3 1.3 0.8 0.5[28] 13.1 13.1 [39] 9.3 9.3[58] 6.3 6.3[59] 6.2 6.2[90] 4.0 4 2.8 1.8 1.2 1.7 0.9 0.6[33] 11.1 11.1 [47] 7.7 7.7[71] 5.1 5.1[55] 6.7 6.7[96] 3.8 3.8 2.3 1.5 1 1.2 0.7 0.4[28] 12.9 12.9[39] 9.4 9.4[45] 8.1 8.1[41] 8.9 8.9[65] 5.6 5.6 2.4 1.6 1.1 1.4 0.9 0.6[34] 10.8 10.8[46] 8.0 8[60] 6.1 6.1[32] 11.4 11.4[55] 6.6 6.6 2.3 1.5 1.1 1.4 0.9 0.5[30] 12.3 12.3[41] 8.8 8.8[57] 6.5 6.5[17] 21.1 21.1 [45] 8.0 8 2.9 1.7 1.3 1.6 0.9 0.6[32] 11.3 11.3[48] 7.6 7.6[56] 6.5 6.5[32] 11.5 11.5[66] 5.6 5.6 2.3 1.6 1.1 1.2 0.8 0.5[32] 11.6 11.6[42] 8.6 8.6[54] 6.7 6.7[39] 9.3 9.3[60] 6.1 6.1 3 1.4 1 1.4 0.7 0.5[31] 11.6 11.6[42] 8.7 8.7[53] 6.9 6.9[47] 7.8 7.8[72] 5.1 5.1 2.8 1.4 1 1.9 0.8 0.6[28] 13.1 13.1 [37] 9.8 9.8[54] 6.8 6.8[16] 22.8 22.8[36] 10.0 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2.9 1.7 1.1 1.6(562) .9 0.5[28] 13.0 13[42] 8.6 8.6[58] 6.3 6.3[22] 16.4 16.4[51] 7.2 7.2 2.3 1.6 1.2 1 0.6 0.3[28] 13.2 13.2[46] 8.0 8[59] 6.2 6.2[68] 5.4 5.4[109] 3.3 3.3 2.1 1.5 1.2 1.1 0.7 0.4[26] 14.2 14.2[35] 10.4 10.4[44] 8.3 8.3[36] 10.2 10.2[57] 6.4 6.4 2.6 1.4 1.1 1.2 0.6 0.3[24] 15.0 15[40] 9.2 9.2[58] 6.3 6.3[45] 8.1 8.1[77] 4.7 4.7 3.2 1.7 1.1 1.1 0.5 0.2[10] 34.8 34.8[17] 21.5 21.5[27] 13.3 13.3[34] 10.7 10.7[58] 6.3 6.3 2.4 1.4 1.1 1.2 0.6 0.4[28] 13.0 13[34] 10.7 10.7[43] 8.5 8.5[30] 12.2 12.2[45] 8.2 8.2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2.3 1.4 1 1.4 0.7 0.5[32] 11.2 11.2[41] 9.0 9[51] 7.1 7.1[28] 13.1 13.1 [48] 7.6 7.6 2.3 1.4 1 1.2 0.8 0.5[30] 12.0 12[38] 9.7 9.7[48] 7.6 7.6[31] 11.7 11.7[49] 7.4 7.4 2.4 1.8 1.3 1.6 1.1 0.7[16] 23.4 23.4[22] 16.3 16.3[35] 10.3 10.3[10] 37.1 37.1 [24] 15.3 15.3 2.5 1.6 1.2 1.5 1 0.6[35] 10.5 10.5[46] 7.9 7.9[59] 6.2 6.2[30] 12.3 12.3[50] 7.3 7.3 2.5 1.6 1.1 1.3 0.8 0.5[22] 17.0 17[37] 9.8 9.8[51] 7.2 7.2[28] 12.9 12.9[45] 8.1 8.1 2.4 1.5 1.1 1.3 0.9 0.6[36] 10.2 10.2[45] 8.1 8.1 [59] 6.2 6.2[32] 11.6 11.6[51] 7.2 7.2 2.1 1.3 1.1 1.1 0.7 0.4[27] 13.7 13.7[36] 10.2 10.2[54] 6.7 6.7[42] 8.6 8.6[66] 5.5 5.5 2.8 1.8 1.1 1.5 0.8 0.5[20] 18.4 18.4[35] 10.3 10.3[49] 7.5 7.5[68] 5.4 5.4[89] 4.1 4.1 3 1.8 1.2 1.7 1 0.6[32] 11.3 11.3[45] 8.2 8.2[58] 6.3 6.3[44] 8.2 8.2[87] 4.2 4.2 2.7 1.6 1.1 1.4 0.8 0.5[35] 10.3 10.3[43] 8.5 8.5[54] 6.8 6.8[40] 9.2 9.2[60] 6.0 6 2.4 1.5 1 1.3 0.8 0.5[32] 11.3 11.3[42] 8.7 8.7[52] 7.1 7.1[33] 10.9 10.9[55] 6.6 6.6 2.5 1.4 1 1.6 0.9 0.5[32] 11.3 11.3[44] 8.4 8.4[56] 6.5 6.5[10] 36.5 36.5[39] 9.4 9.4 3 1.6 1.2 1.4 0.8 0.5[27] 13.4 13.4[38] 9.5 9.5[48] 7.7 7.7[23] 15.8 15.8[57] 6.4 6.453 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70

46 47 48 49 50 51 52 53 54 55 56 57

Upper Median Lower Upper Lower Upper Median Median Median Lower Upper Lower Cost of Sales / Payables Sales / Working Capital EBIT / Interest Net Profit + DDA / Curr Mat LTD

[65] 5.6 5.6[20] 18.6 18.6[33] 11.1 11.1 [43] 8.5 8.5 7 12.1 -76.9 9.4(62) 3.6 3.6 1.4 3.8(16) 3.1 3.1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 [82] 4.5 4.5[14] 26.4 26.4[32] 11.3 11.3[49] 7.5 7.5 5.8 11.2 38.3 7.4(74) 3.0 3 1.3 5.3(23) 2.6 2.6 [77] 4.8 4.8[17] 21.3 21.3[28] 12.9 12.9[43] 8.4 8.4 7.4 16.6 -418.6 6(100) 2.7 2.7 1.4 2.8(35) 2.1 2.1 [27] 13.3 13.3[11] 34.5 34.5[19] 18.9 18.9[29] 12.4 12.4 9.7 16 62.2 33.6(38) 7.1 7.1 2.2 80.7(11) 8.5 8.5 [73] 5.0 5[19] 19.4 19.4[33] 11.0 11 [55] 6.6 6.6 6.1 10.2 31.5 15.8(104) 5.5 5.5 1.7 7.7(31) 4.7 4.7 [68] 5.4 5.4[17] 21.1 21.1 [30] 12.1 12.1 [47] 7.8 7.8 4.6 8 26.5 27.1(117) 8.9 8.9 2.3 17.2(38) 4.7 4.7 [73] 5.0 5[20] 17.8 17.8[33] 11.1 11.1 [46] 7.9 7.9 6.6 11.7 57 10.5(197) 3.8 3.8 1.5 8.4(57) 3.5 3.5 [123] 3.0 3[27] 13.5 13.5[42] 8.7 8.7[76] 4.8 4.8 7.8 18.5 -62.1 3.8(45) 1.5 1.5 0.9 8.6(11) 2.9 2.9 [143] 2.5 2.5[30] 12.1 12.1 [42] 8.7 8.7[61] 5.9 5.9 4.6 8.5 16.2 18.1(59) 2.8 2.8 1 5.9(17) 2.4 2.4 [133] 2.7 2.7[25] 14.9 14.9[43] 8.4 8.4[82] 4.5 4.5 3.7 6.3 29.9 21.2(139) 5.5 5.5 1.5 12.4(45) 3.9 3.9 [96] 3.8 3.8[28] 13.1 13.1 [40] 9.0 9[61] 6.0 6 5.9 12.2 -219.6 14.9(51) 3.9 3.9 1 8.5(13) 2.2 2.2 [98] 3.7 3.7[23] 15.9 15.9[39] 9.3 9.3[62] 5.9 5.9 5.5 10.5 64.1 10(194) 3.9 3.9 1.6 8.4(68) 3.5 3.5 [72] 5.1 5.1 [22] 16.6 16.6[33] 11.1 11.1 [55] 6.7 6.7 6.1 10.9 78.6 13.5(102) 4.7 4.7 1.7 13.4(34) 4.8 4.8 [110] 3.3 3.3[21] 17.2 17.2[35] 10.4 10.4[48] 7.5 7.5 4.2 7.7 15.8 22.8(100) 7.7 7.7 2.6 14.9(22) 7.0 7 [89] 4.1 4.1 [21] 17.6 17.6[33] 11.1 11.1 [49] 7.4 7.4 5.7 10.8 33.5 9(81) 3.5 3.5 1 8.4(34) 4.0 4 [98] 3.7 3.7[20] 18.6 18.6[29] 12.8 12.8[44] 8.4 8.4 5.3 10.3 235.8 11.4(38) 2.2 2.2 1.3 5.8(13) 2.5 2.5 [53] 6.9 6.9[14] 25.5 25.5[31] 11.6 11.6[43] 8.5 8.5 7.1 16.4 -339.8 13.4(27) 4.0 4 2.4 8.1(11) 4.4 4.4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 [83] 4.4 4.4[16] 23.3 23.3[29] 12.8 12.8[46] 7.9 7.9 5.4 9.2 39.6 12.8(513) 4.2 4.2 1.6 7.2(144) 3.1 3.1 [172] 2.1 2.1 [22] 16.5 16.5[37] 9.9 9.9[54] 6.8 6.8 3.8 6.1 18.3 9.4(83) 3.6 3.6 1.8 8.4(31) 2.5 2.5 [77] 4.7 4.7[11] 34.6 34.6[22] 16.5 16.5[38] 9.6 9.6 7 12.2 23.4 11.4 3.7 3.7 1.8 7.6(12) 2.5 2.5 [113] 3.2 3.2[16] 22.9 22.9[31] 11.6 11.6[43] 8.5 8.5 5.2 10.5 35 4.8(50) 1.6 1.6 -0.9 1.9(12) .9 0.9 [93] 3.9 3.9[5] 72.1 72.1 [11] 33.0 33[19] 19.0 19 5 9.5 66 2.9(224) 1.0 1 -0.8 4(61) 1.6 1.6 [68] 5.4 5.4[20] 18.4 18.4[30] 12.1 12.1 [47] 7.8 7.8 6.3 13.5 76.4 4.8(59) 2.0 2 0.8 2.8(19) 1.5 1.5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 [76] 4.8 4.8[23] 15.5 15.5[36] 10.2 10.2[55] 6.6 6.6 6.7 14.8 -291 7.3(68) 2.8 2.8 0.8 5.3(30) 2.7 2.7 [69] 5.3 5.3[16] 22.7 22.7[25] 14.4 14.4[41] 9.0 9 6.9 13.7NM 8.6(96) 3.6 3.6 1.6 6(27) 2.4 2.4 [47] 7.8 7.8[14] 26.5 26.5[25] 14.8 14.8[38] 9.7 9.7 7.4 14.9 38.3 49.1(38) 12.4 12.4 1.9 14.5(11) 8.1 8.1 [89] 4.1 4.1 [22] 16.7 16.7[33] 11.0 11 [51] 7.1 7.1 5.4 9.8 26.4 14.7(81) 4.8 4.8 1.4 5.8(30) 3.0 3 [66] 5.5 5.5[16] 22.3 22.3[31] 11.9 11.9[47] 7.7 7.7 5.4 10.2 39.9 18.1(117) 5.4 5.4 2.3 23.8(37) 3.6 3.6 [70] 5.2 5.2[23] 15.8 15.8[37] 9.9 9.9[51] 7.2 7.2 5.5 10.8 48.3 10.1(199) 3.4 3.4 1.4 9(57) 4.0 4 [103] 3.5 3.5[20] 18.6 18.6[42] 8.7 8.7[67] 5.4 5.4 7 10.5 48.4 6.6(38) 1.9 1.9 0.8 8.1(10) 2.1 2.1 [142] 2.6 2.6[23] 15.7 15.7[40] 9.0 9[57] 6.4 6.4 4.6 8.7 44.9 17.7(57) 5.0 5 1.8 17.1(17) 5.7 5.7 [124] 3.0 3[23] 15.9 15.9[38] 9.7 9.7[62] 5.9 5.9 3.6 6.9 22.1 14.9(135) 4.2 4.2 1.2 13.3(46) 2.5 2.5 [89] 4.1 4.1 [26] 14.2 14.2[40] 9.1 9.1 [65] 5.6 5.6 5 9.5 45 10.4(38) 3.7 3.7 1.1 [101] 3.6 3.6[21] 17.2 17.2[37] 10.0 10[56] 6.5 6.5 6.1 12.3 92.1 9.6(179) 3.4 3.4 1.5 8.8(65) 3.1 3.1 [72] 5.1 5.1 [19] 18.7 18.7[31] 11.8 11.8[46] 7.9 7.9 5.8 13.4 246.9 18.5(101) 4.5 4.5 1.4 7.9(24) 1.9 1.9 [92] 4.0 4[15] 24.2 24.2[28] 13.1 13.1 [41] 8.8 8.8 5.1 9.6 32.2 13.7(116) 5.0 5 2 12.4(32) 4.7 4.771 72 73 74 75 76 77 78 79 80 81

58 59 60 61 62 63 64 65 66 67

Lower Upper Median Lower Upper Median Lower Upper Lower Median RATIOS Net Profit + DDA / Curr Mat LTD Fixed / Worth Debt / Worth %Profit before Taxes / Tangible Net

1.7 0.4 1 2.5 0.8 1.6 4.5 47.5(62) 24.2 24.2 5.3 0 0 0 0 0 0 0 0 0 0 0 1.5 0.4 0.8 3.5 0.7 1.6 10.4 45.1(69) 15.6 15.6 5.4 0.8 0.4 0.9 3.3 0.7 1.9 5.5 33.4(91) 16.4 16.4 6 1.1 0.4 0.9 2.3 0.7 1.6 3.4 71.2(38) 40.7 40.7 14.1 2.2 0.4 1 3.3 0.8 1.9 6.5 55.3(92) 24.2 24.2 10.3 1.9 0.4 0.9 1.7 0.5 1.5 3.7 63.7(107) 36.0 36 17.3 1.9 0.5 1.1 3.5 0.9 2.3 8.2 48.6(187) 25.7 25.7 11.7 1 0.6 1 5.8 1.3 3.7 22.4 36.4(39) 7.7 7.7 0.9 1.4 0.3 0.7 1.5 0.7 1.6 6.5 57.2(58) 25.2 25.2 0.3 1.7 0.3 0.7 2.9 0.5 1.5 12.8 53.8(117) 24.7 24.7 8.7 0.4 0.2 0.7 2.9 0.8 1.6 13.2 50(45) 30.1 30.1 7.4 1.1 0.2 0.7 3.2 0.9 2 10.1 54.4(182) 26.9 26.9 6.4 1.5 0.3 0.7 3.5 0.9 2 8 59.4(98) 29.9 29.9 13.2 2.4 0.2 0.5 1.1 0.7 1.6 3.9 58.6(109) 33.4 33.4 14.5 1.7 0.3 0.6 2 0.9 2 5.9 50.3(75) 22.8 22.8 7.2 1.6 0.3 1 1.6 1 1.9 3.9 28.8(38) 14.5 14.5 6.3 1.4 0.3 0.9 2.8 0.7 3.2 7.3 57.1(29) 38.0 38 20.9 0 0 0 0 0 0 0 0 0 0 0 1.5 0.3 0.7 2.3 0.7 1.8 6 49(492) 24.7 24.7 8.2 1.3 0.3 0.8 2.1 1.1 2.1 5.4 65.9(78) 24.7 24.7 7.7 1.6 0.5 1.1 1.8 0.9 1.6 3.6 29.1 18.7 18.7 8.2 -10.6 0.2 0.5 1.5 0.7 2.1 6.5 25.4(42) 6.4 6.4 -2.3 0.6 0.5 1 2 0.6 1.5 3.3 14.5(219) 1.3 1.3 -14.5 0.4 0.8 1.2 3.6 1.4 2.8 4.4 32.8(54) 13.0 13 -0.2 0 0 0 0 0 0 0 0 0 0 0 0.9 0.4 0.9 30.8 0.9 2.3 81.7 30.5(59) 15.4 15.4 4.4 1.2 0.6 0.9 2.9 0.7 1.6 5.3 49.1(92) 20.1 20.1 9.5 2 0.2 0.6 1.1 0.6 1 2.1 64.4(42) 27.2 27.2 10.5 1.4 0.4 0.9 3 0.7 1.6 7 62.5(82) 26.7 26.7 10.7 1.6 0.5 1.1 2 0.6 1.1 2.8 44.4(106) 27.6 27.6 14 1.4 0.3 0.8 2.3 0.9 2 6.7 44.6(182) 23.7 23.7 7.3 1.2 0.6 1.1 3.7 1.2 4.1 15.8 52.1(36) 20.6 20.6 4.5 2.1 0.4 0.8 2.2 0.8 1.8 12.1 68(53) 26.2 26.2 15 1 0.3 0.7 2.4 0.6 1.5 5.2 59.4(131) 17.0 17 1.8

0.2 0.5 2 0.6 2 7.7 45.8(35) 16.6 16.6 4.6 1.7 0.2 0.8 2.5 1 2.2 12.3 58.8(171) 29.0 29 9.5 1.2 0.3 0.8 2.6 1 2.2 6.5 58.8(96) 26.4 26.4 7 1.5 0.2 0.5 1.5 0.6 1.6 4.2 59.2(113) 28.3 28.3 11.882 83 84 85 86 87 88 89 90 91 92 93 94

68 69 70 71 72 73 74 75 76 77 78 79

Upper Median Lower Upper Median Lower Upper Median Lower Upper Lower Sales / Net Fixed A

ssets %Profit before Taxes / Total A ssets Sales / Total A ssets %Depr, Depl, Amort / Sales

Median 16.9 7.1 1.7 15.8 6.8 2.8 2.9 2.2 1.4 1.1(61) 2.3 2.3 4.2 0 0 0 0 0 0 0 0 0 0 0 0 0 15.4 5.5 1.4 17.8 8.8 4.8 3.1 2.3 1.6 1.3(75) 2.1 2.1 3.3 12 5.3 1.4 15.1 9.4 4.2 3.3 2.2 1.6 1.3(102) 2.1 2.1 3.6 24.8 14 2.8 47.3 18.6 3.4 5.4 4 1.6 0.5(40) .8 0.8 3.2 19.3 9.5 1.8 16.8 5.7 2.9 2.8 1.9 1.3 1.2(87) 2.8 2.8 4.7 31.7 12.9 4.8 16.9 6.5 2.4 2.4 1.6 1.2 1.1(106) 2.3 2.3 4.1 16.1 8.5 2.1 16.2 7.6 4 2.9 2.1 1.6 1(193) 2.1 2.1 3.7 8.4 2.5 -0.2 25.9 9.9 3.2 3.4 1.9 1.4 0.7(43) 1.7 1.7 3.3 19.2 7.7 0.1 21.6 12.3 3.6 2.7 2 1.1 1.2(58) 2.0 2 3.5 17.3 7.8 1.3 19.7 7 3.6 2.2 1.5 0.9 1(132) 2.3 2.3 4.4 18.6 9 0.4 27.1 11.8 6.2 3.1 2.4 1.7 0.9(46) 1.6 1.6 2.5 15.6 7 1.8 38.7 11.4 5.4 3.1 2.1 1.4 0.8(176) 1.6 1.6 3.3 21.8 9.8 2.6 24.9 12 5.7 3.1 2.5 1.8 0.9(97) 1.6 1.6 2.3 22.3 12.4 4.4 42.7 15.3 6.6 3 2.3 1.7 0.5(104) 1.2 1.2 2.4 14.1 8.3 0.9 24.1 12.4 5.6 2.9 2.3 1.8 0.9(85) 1.6 1.6 2.9 14.1 3.3 1.1 20.1 8.5 4.5 2.9 2.2 1.6 1(38) 1.7 1.7 4 19.8 9.6 5.5 29.3 15.4 8.8 4.3 3 1.8 0.7(26) 1.0 1 2.2 0 0 0 0 0 0 0 0 0 0 0 0 0 18.9 8.5 2 21.9 9.2 5.1 3.1 2.2 1.6 1(479) 2.2 2.2 4 17.4 7.1 2.9 18.2 8.8 3.9 2.5 1.7 1.3 1.8(76) 2.9 2.9 4 12.3 6.3 2.5 11.5 6.8 3 2.9 1.8 1.5 1(41) 2.2 2.2 3.3 9.3 2 -4.7 52.3 16.2 7.8 3.1 2.3 1.7 0.4(43) 1.0 1 2.1 5.9 0.1 -5.2 8.2 4.6 2.5 2.5 1.6 1.1 1.7(218) 3.7 3.7 5.9 10 4.5 -0.9 12.8 7.6 3.3 3.3 2.2 1.4 1.3(53) 2.1 2.1 3.6 0 0 0 0 0 0 0 0 0 0 0 0 0 11.8 5.3 0 18.6 10.5 5.3 3.2 2.5 1.7 1.1(71) 1.8 1.8 3.3 16 6.6 2.7 13.2 7 3.7 3 2.1 1.6 1.2(92) 2.4 2.4 3.4 30.4 14.4 3.3 40 20.9 7.3 4.8 3.7 2 0.5(40) .8 0.8 1.7 19 10.4 2 19.2 5.2 3.7 2.7 1.7 1.4 1.2(77) 2.4 2.4 4.6 19.5 10.6 3.7 11.7 4.4 2.1 2.1 1.5 1 1.2(110) 2.8 2.8 4.4 15.4 6.2 1.3 15.9 7.1 4.2 2.8 2.2 1.5 1.1(183) 2.2 2.2 3.7 11.5 2.9 -0.6 23.2 12.3 6 3.1 2.2 1.7 0.6(37) 1.7 1.7 3 20.5 8.5 3.6 21.2 9.1 3.7 2.7 1.9 1.3 1(55) 2.0 2 3.2 20.7 7.7 -0.4 26.7 9.2 3.5 2.6 1.7 1.1 1(131) 2.2 2.2 4.3 19 5.4 0.6 53.7 14.6 5.2 3.3 2.2 1.6 0.8(36) 1.3 1.3 2 16.8 7.2 1.8 43.6 12.7 5.9 3.3 2.3 1.7 0.6(178) 1.6 1.6 3 22.2 10.1 2.1 23.3 11.5 4.3 2.9 2.3 1.6 0.7(98) 1.4 1.4 2.7 21.5 10.5 2.5 34.8 15.1 7.4 3.4 2.4 1.8 0.5(120) 1.1 1.1 2.395 96 97 98 99 100 101 102 Indicates afirm'sabilitytoallocateandmanageitsreserves

.Formula:Net operating income

80 81 82 83 84 The interest coverage ratio is used to determine how easily a company can pay interest expenses on outstanding debt.

Upper Lower PTRA ICR 2002 VOS ($, thousands) Neg.

PTRA Missing

PTRA Neg. ICR Initial PTRA and ICR Calculations Net Sales Total A ssets

($, million) ($, million) %Officers', Directors', Owners' Comp/Sales

Median 1.3(15) 1.9 1.9 3.84387691M $4,387,6912491360M $2,491,360 2.10 2.01 $42,501,737 0 0 0 0 0 0 0 0 $0 $0 $0 NA NA $20,853,608 0 1 0 1.8(23) 2.6 2.6 5.33517265M $3,517,2651954458M $1,954,458 2.35 2.04 $11,300,603 0 0 0 0.9(26) 1.5 1.5 4.24500073M $4,500,0732207989M $2,207,989 2.03 2.10 $4,271,782 0 0 0 9398206M $9,398,2062098657M $2,098,657 3.26 2.43 $194,761,863 0 0 0 1.5(19) 2.7 2.7 6.56652495M $6,652,4954542220M $4,542,220 2.44 2.30 $14,757,054 0 0 0 1.8(25) 2.8 2.8 4.56914720M $6,914,7205062886M $5,062,886 5.03 2.69 $48,232,289 0 0 0 1.3(65) 3.5 3.5 5.910495362M $10,495,3625145470M $5,145,470 2.86 2.03 $47,891,204 0 0 0 3.4(11) 5.3 5.3 10.21507598M $1,507,598531778M $531,778 -1.23 1.31 $3,175,532 1 0 0 2.3(15) 3.4 3.4 5.13075447M $3,075,4471687579M $1,687,579 0.13 1.29 $11,585,499 0 0 0 2.3(31) 4.0 4 7.37545077M $7,545,0776625316M $6,625,316 1.58 2.01 $113,991,849 0 0 0 3.1(17) 4.2 4.2 6.51513028M $1,513,028755644M $755,644 0.54 1.30 $17,327,898 0 0 0 2(55) 3.4 3.4 6.49519079M $9,519,0795509255M $5,509,255 2.31 2.07 $13,014,617 0 0 0 1.2(33) 2.9 2.9 5.96130458M $6,130,4583160940M $3,160,940 3.32 2.15 $47,170,847 0 0 0 1.1(37) 2.4 2.4 5.76782453M $6,782,4533221173M $3,221,173 4.73 3.04 $6,608,720 0 0 0 0.9(21) 2.1 2.1 55019590M $5,019,5902330996M $2,330,996 1.29 1.29 $4,681,495 0 0 0 2.4(10) 4.3 4.3 5.92257938M $2,257,9381158928M $1,158,928 1.41 1.78 $3,834,831 0 0 0 2537308M $2,537,308807271M $807,271 6.64 2.78 $3,814,425 0 0 0 0 0 0 0 0 $0 $0 $0 NA NA $2,725,483 0 1 0 2.2(240) 4.0 4 6.915580360M $15,580,3607417099M $7,417,099 2.57 2.20 $12,684,814 0 0 0 1.7(23) 5.0 5 7.12928496M $2,928,4961922681M $1,922,681 3.44 2.48 $24,246,374 0 0 0 5007981M $5,007,9812784036M $2,784,036 3.21 2.53 $6,905,731 0 0 0 1.3(21) 2.8 2.8 7.62069198M $2,069,1981002626M $1,002,626 NA -1.40 $6,777,905 1 1 1 1.3(67) 2.3 2.3 4.19010451M $9,010,4516407328M $6,407,328 -72.80 -2.91 $21,339,251 1 0 1 1.5(13) 2.5 2.5 4.44586589M $4,586,5892588737M $2,588,737 -1.74 1.38 $42,501,737 1 0 0 0 0 0 0 0 $0 $0 $0 NA NA $20,853,608 0 1 0 1.8(23) 4.2 4.2 7.32461810M $2,461,8101403135M $1,403,135 0.00 1.13 $11,300,603 0 0 0 1.2(22) 1.7 1.7 4.24915119M $4,915,1192567214M $2,567,214 3.69 2.34 $4,271,782 0 0 0 9702187M $9,702,1872355480M $2,355,480 3.92 2.17 $194,761,863 0 0 0 1.8(22) 3.3 3.3 6.44773369M $4,773,3693290871M $3,290,871 2.37 1.77 $14,757,054 0 0 0 1.5(22) 2.8 2.8 5.68975523M $8,975,5237164486M $7,164,486 4.45 2.98 $48,232,289 0 0 0 1.4(50) 4.1 4.1 8.511212450M $11,212,4506311043M $6,311,043 1.68 1.98 $47,891,204 0 0 0 3.4(12) 4.6 4.6 6.62075756M $2,075,756833880M $833,880 -1.39 1.11 $3,175,532 1 0 0 1.3(17) 4.0 4 7.64156857M $4,156,8572284541M $2,284,541 4.44 2.26 $11,585,499 0 0 0 1.6(40) 4.0 4 9.68356015M $8,356,0155951400M $5,951,400 -0.46 1.56 $113,991,849 1 0 0 2.7(13) 5.0 5 61441986M $1,441,986906557M $906,557 0.86 1.39 $17,327,898 0 0 0 1.6(53) 3.3 3.3 6.39621034M $9,621,0344880927M $4,880,927 2.59 1.91 $13,014,617 0 0 0 1.2(28) 4.1 4.1 6.36552594M $6,552,5943141943M $3,141,943 2.49 1.71 $47,170,847 0 0 0 1.4(47) 2.3 2.3 5.77484970M $7,484,9703537587M $3,537,587 2.89 2.33 $6,608,720 0 0 0Net operating incomebeforetaxes÷Total assets

. The interest coverage ratio is used to determine how easily a company can pay interest expenses on outstanding debt. Including Negative Values without any adjustment Adjusting Negative Values

Missing ICRNew PTRANew ICR VOS-Wtd. PTRA VOS-Wtd.

ICR PTRA VOS ICR VOS PTRA Adj. - Diff Between Reported and Est VOS-Wtd.

PTRA Adj. - Diff Between Reported and Est ICR Adj. -

Diff Between Reported and Est VOS-Wtd.

ICR Adj. - Diff Between Reported and Est PTRA VOS -

No Missing PTRA ICR VOS - No

Missing ICR New

PTRA 0 2.10 2.01 89,055,965 85,324,242 42,501,737 42,501,737 0.40 16,803,012 0.61 25,821,810 42,501,737 42,501,737 2.10 1 0 2.35 2.04 26,607,783 23,028,796 11,300,603 11,300,603 0.95 10,786,939 0.74 8,338,012 11,300,603 11,300,603 2.35 0 2.03 2.10 8,661,406 8,970,742 4,271,782 4,271,782 0.63 2,680,911 0.70 2,990,247 4,271,782 4,271,782 2.03 0 3.26 2.43 634,865,536 472,422,365 194,761,863 194,761,863 0.46 89,532,319 0.23 43,946,267 194,761,863 194,761,863 3.26 0 2.44 2.30 36,017,217 33,867,439 14,757,054 14,757,054 0.64 9,454,519 0.60 8,780,447 14,757,054 14,757,054 2.44 0 5.03 2.69 242,367,252 129,975,221 48,232,289 48,232,289 0.23 10,852,265 0.39 19,040,956 48,232,289 48,232,289 5.03 0 2.86 2.03 137,142,993 96,979,688 47,891,204 47,891,204 0.76 36,571,465 0.53 25,142,882 47,891,204 47,891,204 2.86 0 -0.20 1.31 -635,106 4,171,104 3,175,532 3,175,532 0.41 1,313,125 3,175,532 3,175,532 0.03 0 0.13 1.29 1,480,369 14,943,615 11,585,499 11,585,499 0.03 321,819 0.29 3,358,116 11,585,499 11,585,499 0.13 0 1.58 2.01 179,944,276 228,821,873 113,991,849 113,991,849 0.28 31,754,872 0.51 57,834,100 113,991,849 113,991,849 1.58 0 0.54 1.30 9,357,065 22,462,090 17,327,898 17,327,898 0.14 2,425,906 0.30 5,134,192 17,327,898 17,327,898 0.54 0 2.31 2.07 30,119,542 26,993,280 13,014,617 13,014,617 0.51 6,693,232 0.47 6,169,893 13,014,617 13,014,617 2.31 0 3.32 2.15 156,567,067 101,574,557 47,170,847 47,170,847 0.72 33,922,864 0.45 21,384,117 47,170,847 47,170,847 3.32 0 4.73 3.04 31,281,275 20,086,786 6,608,720 6,608,720 0.33 2,202,907 0.44 2,904,114 6,608,720 6,608,720 4.73 0 1.29 1.29 6,049,932 6,019,065 4,681,495 4,681,495 0.39 1,836,587 0.29 1,337,570 4,681,495 4,681,495 1.29 0 1.41 1.78 5,390,068 6,827,666 3,834,831 3,834,831 0.31 1,171,754 0.48 1,842,386 3,834,831 3,834,831 1.41 0 6.64 2.78 25,333,540 10,585,029 3,814,425 3,814,425 1.14 4,354,202 0.38 1,430,409 3,814,425 3,814,425 6.64 1 0 2.57 2.20 32,539,305 27,863,591 12,684,814 12,684,814 0.57 7,169,677 0.60 7,567,889 12,684,814 12,684,814 2.57 0 3.44 2.48 83,295,620 60,080,625 24,246,374 24,246,374 0.54 12,981,136 0.68 16,437,152 24,246,374 24,246,374 3.44 0 3.21 2.53 22,196,993 17,494,519 6,905,731 6,905,731 0.71 4,932,665 0.73 5,064,203 6,905,731 6,905,731 3.21 0 -0.90 -6,100,115 6,777,905 6,777,905 0 -5.20 -0.80 -110,964,105 -17,071,401 21,339,251 21,339,251 21,339,251 21,339,251 -4.97 0 -0.90 1.38 -38,251,563 58,623,086 42,501,737 42,501,737 0.58 24,621,696 42,501,737 42,501,737 -0.58 1 0 0.00 1.13 0 12,738,862 11,300,603 11,300,603 0.00 0 0.33 3,698,379 11,300,603 11,300,603 0.00 0 3.69 2.34 15,783,110 9,989,398 4,271,782 4,271,782 0.99 4,249,299 0.74 3,154,547 4,271,782 4,271,782 3.69 0 3.92 2.17 763,223,051 421,984,037 194,761,863 194,761,863 0.62 120,508,903 0.27 51,936,497 194,761,863 194,761,863 3.92 0 2.37 1.77 34,950,917 26,169,176 14,757,054 14,757,054 0.37 5,436,809 0.37 5,509,300 14,757,054 14,757,054 2.37 0 4.45 2.98 214,603,159 143,630,680 48,232,289 48,232,289 0.75 36,143,690 0.68 32,696,415 48,232,289 48,232,289 4.45 0 1.68 1.98 80,480,584 94,878,800 47,891,204 47,891,204 0.38 18,222,019 0.58 27,831,115 47,891,204 47,891,204 1.68 0 -0.60 1.11 -1,905,319 3,521,954 3,175,532 3,175,532 0.31 981,528 3,175,532 3,175,532 -0.37 0 4.44 2.26 51,483,061 26,133,366 11,585,499 11,585,499 0.84 9,775,265 0.46 5,279,468 11,585,499 11,585,499 4.44 0 -0.40 1.56 -45,596,740 177,457,581 113,991,849 113,991,849 0.36 40,667,362 113,991,849 113,991,849 -0.17 0 0.86 1.39 14,852,484 24,016,467 17,327,898 17,327,898 0.26 4,455,745 0.29 4,955,779 17,327,898 17,327,898 0.86 0 2.59 1.91 33,711,032 24,816,007 13,014,617 13,014,617 0.79 10,284,722 0.41 5,294,081 13,014,617 13,014,617 2.59 0 2.49 1.71 117,402,997 80,485,258 47,170,847 47,170,847 0.39 18,344,218 0.31 14,446,072 47,170,847 47,170,847 2.49 0 2.89 2.33 19,085,528 15,387,467 6,608,720 6,608,720 0.39 2,563,728 0.33 2,170,027 6,608,720 6,608,720 2.89Excluding Negative Values

New ICR VOS-Wtd. New

PTRA VOS-Wtd.

New ICR New PTRA -

No Missing, No Negative New ICR - No

Missing, No Negative VOS-Wtd.

PTRA - No Missing, No Negative PTRAVOS-Wtd.

ICR - No Missing, No Negative PTRA VOS ICR VOS

2.01 89,055,965 85,324,242 2.10 2.01 89,055,965 85,324,242 42,501,737 42,501,737

2.04 26,607,783 23,028,796 2.35 2.04 26,607,783 23,028,796 11,300,603 11,300,603 2.10 8,661,406 8,970,742 2.03 2.10 8,661,406 8,970,742 4,271,782 4,271,782 2.43 634,865,536 472,422,365 3.26 2.43 634,865,536 472,422,365 194,761,863 194,761,863 2.30 36,017,217 33,867,439 2.44 2.30 36,017,217 33,867,439 14,757,054 14,757,054 2.69 242,367,252 129,975,221 5.03 2.69 242,367,252 129,975,221 48,232,289 48,232,289 2.03 137,142,993 96,979,688 2.86 2.03 137,142,993 96,979,688 47,891,204 47,891,204 1.31 85,322 4,171,104 1.31 4,171,104 3,175,532 1.29 1,480,369 14,943,615 0.13 1.29 1,480,369 14,943,615 11,585,499 11,585,499 2.01 179,944,276 228,821,873 1.58 2.01 179,944,276 228,821,873 113,991,849 113,991,849 1.30 9,357,065 22,462,090 0.54 1.30 9,357,065 22,462,090 17,327,898 17,327,898 2.07 30,119,542 26,993,280 2.31 2.07 30,119,542 26,993,280 13,014,617 13,014,617 2.15 156,567,067 101,574,557 3.32 2.15 156,567,067 101,574,557 47,170,847 47,170,847 3.04 31,281,275 20,086,786 4.73 3.04 31,281,275 20,086,786 6,608,720 6,608,720 1.29 6,049,932 6,019,065 1.29 1.29 6,049,932 6,019,065 4,681,495 4,681,495 1.78 5,390,068 6,827,666 1.41 1.78 5,390,068 6,827,666 3,834,831 3,834,831 2.78 25,333,540 10,585,029 6.64 2.78 25,333,540 10,585,029 3,814,425 3,814,425

2.20 32,539,305 27,863,591 2.57 2.20 32,539,305 27,863,591 12,684,814 12,684,814 2.48 83,295,620 60,080,625 3.44 2.48 83,295,620 60,080,625 24,246,374 24,246,374 2.53 22,196,993 17,494,519 3.21 2.53 22,196,993 17,494,519 6,905,731 6,905,731 -0.37 -2,515,382 -0.27 -106,146,231 -5,785,391 1.38 -24,704,231 58,623,086 1.38 58,623,086 42,501,737

1.13 0 12,738,862 0.00 1.13 0 12,738,862 11,300,603 11,300,603 2.34 15,783,110 9,989,398 3.69 2.34 15,783,110 9,989,398 4,271,782 4,271,782 2.17 763,223,051 421,984,037 3.92 2.17 763,223,051 421,984,037 194,761,863 194,761,863 1.77 34,950,917 26,169,176 2.37 1.77 34,950,917 26,169,176 14,757,054 14,757,054 2.98 214,603,159 143,630,680 4.45 2.98 214,603,159 143,630,680 48,232,289 48,232,289 1.98 80,480,584 94,878,800 1.68 1.98 80,480,584 94,878,800 47,891,204 47,891,204 1.11 -1,184,891 3,521,954 1.11 3,521,954 3,175,532 2.26 51,483,061 26,133,366 4.44 2.26 51,483,061 26,133,366 11,585,499 11,585,499 1.56 -19,735,589 177,457,581 1.56 177,457,581 113,991,849 1.39 14,852,484 24,016,467 0.86 1.39 14,852,484 24,016,467 17,327,898 17,327,898 1.91 33,711,032 24,816,007 2.59 1.91 33,711,032 24,816,007 13,014,617 13,014,617 1.71 117,402,997 80,485,258 2.49 1.71 117,402,997 80,485,258 47,170,847 47,170,847 2.33 19,085,528 15,387,467 2.89 2.33 19,085,528 15,387,467 6,608,720 6,608,7201 2 3 4 5 6 7 8 9 10 11 12 13 14 15 6 5 3 4 5 6 7 8 9 10 11 12 13

NAICS Sector Sector Name Year Unqualified Reviewed Compiled Tax Returns Other Number of Statements Cash &

Equivalents Trade

Receivables - (net) Inventory All Other Current Assets Total Current

Assets Type of Statement ASSETS (Median)

331221 2 Steel 2007 18 11 10 2 34 75 5.3 25.6 29.5 2 62.3 331222 2 Steel 2007 14 8 8 1 17 48 8 26.5 31.7 2.3 68.4 331314 3 Aluminum 2007 5 4 2 1 10 22 8 39.6 23.9 1.4 72.9 332211 7 Other 2007 0 0 0 0 0 0 0 0 0 0 0 332999 7 Other 2007 66 114 92 84 186 542 9 26.6 24.5 2.5 62.6 336412 7 Other 2007 23 21 7 7 48 106 6.6 20.8 38.5 4.2 70.1 311211 6 Food 2008 22 6 5 4 20 57 4.9 20.7 29.9 3.3 58.8 313311 7 Other 2008 8 10 7 4 15 44 7.2 24.6 33.2 2.2 67.2 321113 7 Other 2008 33 39 27 25 77 201 5.5 9.2 25.9 2.5 43.1 322121 4 Paper 2008 22 10 6 6 29 73 5 23.4 24.4 2.3 55 322130 4 Paper 2008 0 0 0 0 0 0 0 0 0 0 0 322222 4 Paper 2008 16 15 8 3 28 70 4.7 26.2 26 2 58.9 322299 4 Paper 2008 31 17 11 6 52 117 4.4 23.7 28.4 2.1 58.6 324110 5 Petroleum 2008 15 8 5 3 15 46 13.2 24.5 17.4 6 61 325188 1 Chemicals 2008 21 26 8 2 55 112 6.4 24.3 24.4 1.7 56.8 325199 1 Chemicals 2008 64 18 8 2 47 139 6.7 18.8 17.4 2.6 45.5 325211 1 Chemicals 2008 50 45 18 12 104 229 7 26 23.7 2.8 59.4 325311 1 Chemicals 2008 15 8 3 6 19 51 6.7 23.4 32.9 2.8 65.8 325411 1 Chemicals 2008 26 11 4 3 35 79 10.8 18.4 27.7 4.3 61.3 325412 1 Chemicals 2008 49 27 11 18 78 183 13.2 21.6 19.8 3.2 57.8 325611 1 Chemicals 2008 10 7 5 10 22 54 5.6 24.5 29.6 3 62.7 325998 1 Chemicals 2008 41 43 18 23 94 219 7.6 25.9 26.1 2.7 62.2 331111 2 Steel 2008 29 27 12 15 60 143 7.1 27.4 25.4 2.9 62.8 331210 2 Steel 2008 37 26 23 15 70 171 8.2 26.1 27.9 4.9 67.1 331221 2 Steel 2008 17 19 10 8 36 90 7.3 25 27.8 2.1 62.2 331222 2 Steel 2008 17 10 1 4 8 40 7.8 24 35.1 3.9 70.8 331314 3 Aluminum 2008 7 2 1 10 20 6.8 37.2 17.5 2.6 64.1 332211 7 Other 2008 0 0 0 0 0 0 0 0 0 0 0 332999 7 Other 2008 55 121 79 83 199 537 9.1 25.5 25.6 2.9 63.1 336412 7 Other 2008 30 21 5 9 52 117 7 21.2 38.7 2.2 69.116 17 18 19 20 21 22 23 24 25 14 15 16 17 18 19 20 21 22 23

Fixed A ssets (net) Intangibles (net) All Other NonCurrent A

ssets Total A

ssets Notes PayableShort Term Cur. Mat.-L/T/D Trade Payables Income Taxes Payable All Other Current

Liabilities Total Current

Liabilities ASSETS (Median) LIABILITIES (Median)

29.4 2.7 5.7 100 13 3.3 18.8 0.4 5.8 41.3 22.8 1.4 7.4 100 12.3 2.5 16.1 0.3 5.2 36.3 21.5 1.9 3.7 100 16.7 1.9 20.6 0.1 7.1 46.4 0 0 0 0 0 0 0 0 0 0 27.6 3.9 5.9 100 11.4 3.7 13.6 0.3 10 39.1 21.2 4.3 4.4 100 12.1 3.9 13.9 0.6 12.7 43.2 32.2 3.2 5.9 100 15.6 3.5 14.1 0.3 7.4 40.8 22.3 4 6.6 100 20 5.9 16.6 0.4 7.5 50.4 45.4 1.3 10.2 100 13.5 6.1 5.7 0.1 7.9 33.2 36.3 3 5.6 100 11.3 4.3 17.4 0.2 5.1 38.2 0 0 0 0 0 0 0 0 0 0 29.7 4.8 6.5 100 12.5 3 15.1 0.2 7.1 37.8 30.9 5.1 5.4 100 14.5 4.6 15.6 0 8.8 43.5 30.3 2.8 5.9 100 5.7 2.5 19.3 0.8 14.2 42.5 31.2 6.1 5.9 100 9.2 4.2 15 0.3 7.5 36.2 41.4 7.6 5.5 100 7.6 3.8 12 0.2 7.9 31.5 29.8 5.7 5.1 100 11.3 4.2 16.8 0.6 8.5 41.3 26.6 3 4.5 100 20.2 5.1 20.7 0.6 6.2 52.7 23.4 9.8 5.6 100 8.6 5 13.6 0.4 11.9 39.4 23.6 11.4 7.2 100 6.4 3.3 12.9 0.3 12.3 35.2 21.4 11.9 4 100 14.3 3.8 17.4 0.2 8.2 43.9 23.1 7.5 7.2 100 10.7 3.8 16.2 0.2 10.3 41.3 27.7 2.7 6.8 100 12.9 3.6 15.5 0.5 9 41.5 23.9 3.9 5.2 100 12.3 2.7 15.9 0.5 10.3 41.6 29.4 2.4 6 100 13.5 2.7 18.5 0.2 6.7 41.7 21.6 2.2 5.4 100 16.7 4.1 14 0.2 5.5 40.5 30.1 2.2 3.6 100 18.8 7.4 17.1 0 12.6 55.9 0 0 0 0 0 0 0 0 0 0 27.3 3.9 5.8 100 12.3 4 13.3 0.2 10 39.9 22.3 4.9 3.7 100 11.6 4.7 12.3 0.6 10.2 39.326 27 28 29 30 31 32 33 34 35 36 24 25 26 27 28 29 30 31 32 33 34

Long Term Debt Deferred Taxes All Other NonCurrent Liabilities Net Worth Total Liabilities & Net Worth Net Sales Gross ProfitOperating Expenses Operating Profit All Other Expenses (net) Profit Before

Taxes INCOME DA

TA (Median)

14 0.8 7.5 36.4 100 100 20.3 13.1 7.2 1.4 5.8 9.7 0.5 3.2 50.3 100 100 20 14.5 5.5 0.4 5.1 14.3 0.2 3.8 35.3 100 100 21.6 14.8 6.8 1.7 5.2 0 0 0 0 0 0 0 0 0 0 0 17.8 0.4 6.2 36.5 100 100 32 25.3 6.7 1.2 5.4 15.4 0.3 6.9 34.2 100 100 31.6 22.4 9.3 2.2 7.1 19.1 1.3 4.4 34.4 100 100 20 15.6 4.5 1 3.4 9.6 0.1 3.5 36.5 100 100 24.6 22.5 2.2 1.3 0.9 26.1 0.6 4.8 35.4 100 100 19.7 19.2 0.5 1.4 -0.9 26 0.9 7.1 27.6 100 100 20.5 16.7 3.8 1.6 2.2 0 0 0 0 0 0 0 0 0 0 0 16.4 0.4 5.3 40 100 100 25 21.5 3.5 1.2 2.3 17.2 0.5 5 33.7 100 100 23.3 20.4 2.9 1 1.9 14.5 1.4 6 35.7 100 100 14.8 10.1 4.7 -0.1 4.8 19.7 1.4 3.1 39.5 100 100 28.5 22.5 6.1 1.1 4.9 18.1 0.5 5.3 44.6 100 100 19.9 16.1 3.9 1.5 2.4 16.5 0.7 8.8 32.8 100 100 21.8 18.3 3.5 1.8 1.7 18.6 0.4 5.8 22.5 100 100 29.2 23.2 6 1.9 4.1 11.4 0.7 4 44.5 100 100 49 43.6 5.4 1.5 3.9 16.4 0.9 6.6 40.9 100 100 45.6 38.2 7.4 1.4 6 17 0.2 3.2 35.6 100 100 35.7 31.1 4.7 2 2.7 14.6 0.5 5.4 38.1 100 100 32.7 26.2 6.4 1.1 5.3 14.6 0.6 6.4 36.9 100 100 22.5 16.7 5.8 1 4.8 11.6 0.4 4.6 41.8 100 100 24.4 17.5 6.9 1.2 5.7 17.6 0.4 6.2 34.1 100 100 21.2 15.9 5.4 1.3 4 10.7 0.4 6.7 41.7 100 100 19.2 15.7 3.5 0.6 2.9 17.5 0.1 5.5 20.9 100 100 14.6 12.9 1.7 1.4 0.2 0 0 0 0 0 0 0 0 0 0 0 16.5 0.5 5.4 37.7 100 100 29.2 23.7 5.5 1 4.5 18.2 0.6 7.2 34.7 100 100 30.2 22 8.2 1.4 6.837 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52

35 36 37 38 39 40 41 42 43 44 45

Upper Median Lower Upper Median Lower Cost of Sales / Inventory

Upper Median Lower Median Upper Current Ratio Quick Ratio Sales / Receivables Ratio

2.4 1.6 1.1 1.3 0.7 0.5[33] 11.1 11.1 [39] 9.3 9.3[48] 7.6 7.6[35] 10.4 10.4[59] 6.2 6.2 4.3 2 1.3 1.8 1 0.5[37] 10.0 10[44] 8.3 8.3[53] 6.9 6.9[43] 8.5 8.5[69] 5.3 5.3 2.3 1.5 1.2 1.7 1.2 0.6[31] 11.7 11.7[45] 8.1 8.1 [55] 6.6 6.6[10] 36.1 36.1 [35] 10.5 10.5 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2.9 1.7 1.2 1.7 0.9 0.6[29] 12.6 12.6[42] 8.8 8.8[56] 6.5 6.5[23] 15.7 15.7[53] 6.9 6.9 2.6 1.6 1.3 1.1 0.6 0.4[25] 14.5 14.5[42] 8.7 8.7[55] 6.6 6.6[70] 5.2 5.2[109] 3.4 3.4 1.8 1.4 1.2 0.9 0.6 0.4[25] 14.9 14.9[31] 11.7 11.7[38] 9.7 9.7[34] 10.8 10.8[52] 7.0 7 2.4 1.5 1.1 1.2 0.7 0.3[25] 14.6 14.6[36] 10.1 10.1 [56] 6.5 6.5[27] 13.5 13.5[63] 5.8 5.8 3.3 1.4 0.8 1.1 0.4 0.2[10] 35.5 35.5[16] 23.3 23.3[25] 14.7 14.7[31] 11.7 11.7[60] 6.1 6.1 2.3 1.4 1 1.2 0.7 0.4[23] 16.0 16[30] 12.3 12.3[39] 9.4 9.4[26] 14.3 14.3[39] 9.3 9.3 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2.5 1.7 1 1.5 0.8 0.5[30] 12.0 12[38] 9.7 9.7[44] 8.3 8.3[32] 11.3 11.3[44] 8.3 8.3 2.2 1.4 1.1 1 0.7 0.4[30] 12.3 12.3[37] 9.8 9.8[51] 7.1 7.1[33] 11.0 11 [55] 6.7 6.7 2.7 1.6 1.1 2.1 0.9 0.5[9] 40.7 40.7[17] 21.1 21.1 [31] 11.7 11.7[3] 126.2 126.2[10] 36.5 36.5 2.3 1.7 1.1 1.4 0.9 0.6[30] 12.2 12.2[40] 9.0 9[49] 7.4 7.4[28] 12.8 12.8[59] 6.2 6.2 2.3 1.7 1.1 1.4 0.9 0.5[18] 20.7 20.7[34] 10.6 10.6[51] 7.1 7.1[19] 19.2 19.2[38] 9.6 9.6 2.6 1.4 1 1.4 0.8 0.5[30] 12.1 12.1 [38] 9.7 9.7[51] 7.2 7.2[29] 12.4 12.4[52] 7.1 7.1 2.2 1.3 1.1 0.9 0.7 0.3[26] 14.0 14[38] 9.5 9.5[48] 7.6 7.6[44] 8.4 8.4[77] 4.8 4.8 3.2 1.7 1.2 1.4 0.8 0.5[23] 15.7 15.7[37] 9.8 9.8[48] 7.6 7.6[72] 5.1 5.1[98] 3.7 3.7 3.1 1.8 1.3 1.8 1 0.6[31] 11.8 11.8[42] 8.6 8.6[57] 6.4 6.4[43] 8.6 8.6[86] 4.2 4.2 2.6 1.4 1.1 1.5 0.7 0.4[25] 14.8 14.8[33] 11.1 11.1 [41] 8.9 8.9[37] 9.8 9.8[61] 6.0 6 2.3 1.5 1.1 1.3 0.8 0.5[26] 13.8 13.8[39] 9.4 9.4[49] 7.5 7.5[28] 13.2 13.2[61] 5.9 5.9 2.6 1.7 1.1 1.4 0.9 0.5[23] 15.6 15.6[39] 9.3 9.3[57] 6.4 6.4[18] 20.4 20.4[45] 8.1 8.1 3 1.6 1.1 1.5 0.8 0.5[26] 14.1 14.1 [37] 10.0 10[48] 7.6 7.6[24] 15.5 15.5[45] 8.0 8 2.5 1.5 1.1 1.4 0.7 0.5[27] 13.7 13.7[34] 10.8 10.8[45] 8.1 8.1[23] 16.2 16.2[47] 7.8 7.8 4.9 1.7 1.1 2.1 0.8 0.4[26] 14.2 14.2[36] 10.1 10.1 [50] 7.3 7.3[39] 9.3 9.3[69] 5.3 5.3 1.9 1.1 0.8 1.6 0.6 0.4[18] 20.4 20.4[27] 13.3 13.3[41] 8.9 8.9[5] 75.6 75.6[13] 27.1 27.1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 1.7 1.1 1.8 0.8 0.5[26] 14.1 14.1 [38] 9.6 9.6[52] 7.0 7[22] 16.8 16.8[50] 7.3 7.3 2.7 1.9 1.3 1.4 0.7 0.4[29] 12.6 12.6[42] 8.6 8.6[56] 6.5 6.5[61] 6.0 6[113] 3.2 3.253 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70

46 47 48 49 50 51 52 53 54 55 56 57

Upper Median Lower Upper Lower Upper Median Median Median Lower Upper Lower Cost of Sales / Payables Sales / Working Capital EBIT / Interest Net Profit + DDA / Curr Mat LTD

[80] 4.6 4.6[20] 18.5 18.5[33] 10.9 10.9[41] 9.0 9 5.6 12.3 41.6 17.1(67) 4.4 4.4 1.9 8.9(31) 3.0 3 [100] 3.7 3.7[17] 21.3 21.3[30] 12.0 12[45] 8.1 8.1 3.7 6 14.7 15.7(37) 4.6 4.6 1.8 3.5(12) 1.8 1.8 [70] 5.2 5.2[17] 21.0 21 [30] 12.2 12.2[38] 9.6 9.6 8.7 13.4 23 16.2(20) 5.5 5.5 1.4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 [91] 4.0 4[15] 23.6 23.6[27] 13.5 13.5[43] 8.5 8.5 5.3 9 29.8 12.8(491) 4.0 4 1.7 8.5(139) 3.1 3.1 [156] 2.3 2.3[20] 18.7 18.7[34] 10.7 10.7[54] 6.7 6.7 3.3 7 15.1 9.7(95) 3.9 3.9 2 5.9(31) 2.5 2.5 [88] 4.1 4.1 [9] 41.9 41.9[23] 16.1 16.1 [34] 10.8 10.8 9.1 13.1 36.7 7.4(56) 3.7 3.7 1.1 10.9(21) 4.2 4.2 [117] 3.1 3.1 [18] 19.9 19.9[29] 12.6 12.6[50] 7.3 7.3 5.5 9.9 48.8 7.7(42) 1.8 1.8 0.9 7.5(11) 1.0 1 [100] 3.6 3.6[4] 97.0 97[9] 41.1 41.1 [19] 19.6 19.6 6.2 16.4 -31.1 2.8(187) .8 0.8 -1.7 2.3(56) 1.0 1 [58] 6.3 6.3[20] 18.6 18.6[26] 14.0 14[38] 9.6 9.6 8 25.5 265.3 6.9(66) 2.6 2.6 1 3.5(21) 1.6 1.6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 [72] 5.1 5.1 [16] 23.1 23.1 [28] 13.0 13[41] 8.8 8.8 6.6 10.5 365.7 7.9(65) 2.1 2.1 0.6 4.3(20) 1.6 1.6 [82] 4.4 4.4[16] 22.9 22.9[29] 12.8 12.8[46] 7.9 7.9 7 15.3 134.1 5.1(108) 1.9 1.9 0.3 5.3(28) 1.7 1.7 [32] 11.5 11.5[8] 44.0 44[13] 27.5 27.5[25] 14.6 14.6 7.5 19.6 121.3 22.1(38) 7.0 7 2.9 21.6(14) 4.2 4.2 [100] 3.7 3.7[23] 16.2 16.2[31] 11.6 11.6[46] 7.9 7.9 5.7 11 27.2 14.9(107) 5.1 5.1 1.6 7.7(37) 3.5 3.5 [63] 5.8 5.8[12] 30.9 30.9[23] 15.6 15.6[45] 8.1 8.1 5.7 13.9 77.1 13.6(131) 3.3 3.3 -0.4 11.5(39) 3.3 3.3 [73] 5.0 5[16] 22.6 22.6[28] 12.9 12.9[45] 8.1 8.1 5.9 13 87.6 8.6(209) 2.7 2.7 0.5 7.6(62) 2.6 2.6 [105] 3.5 3.5[19] 19.3 19.3[35] 10.5 10.5[52] 7.1 7.1 7.8 15 59 8(46) 3.9 3.9 1.5 24.6(11) 11.0 11 [147] 2.5 2.5[21] 17.6 17.6[44] 8.4 8.4[66] 5.5 5.5 4.6 7.6 21.6 25.8(70) 7.7 7.7 2.1 17.9(28) 6.1 6.1 [135] 2.7 2.7[21] 17.6 17.6[34] 10.7 10.7[68] 5.4 5.4 3.6 7.4 24.9 14.1(155) 4.7 4.7 0.8 10.1(59) 3.3 3.3 [89] 4.1 4.1 [19] 19.1 19.1 [37] 9.8 9.8[48] 7.7 7.7 6.1 15.3 40.6 12(49) 3.5 3.5 0.3 [100] 3.7 3.7[18] 20.1 20.1 [31] 11.7 11.7[52] 7.1 7.1 6.3 12.5 63.4 11.8(200) 4.2 4.2 1.4 7.2(68) 2.4 2.4 [76] 4.8 4.8[12] 29.8 29.8[25] 14.8 14.8[43] 8.6 8.6 5.3 11.2 67.4 17.3(134) 5.6 5.6 2 11.8(35) 3.7 3.7 [88] 4.2 4.2[11] 32.6 32.6[26] 14.0 14[42] 8.8 8.8 4.9 10.4 50.2 24(142) 5.2 5.2 1.6 8(39) 4.0 4 [77] 4.7 4.7[13] 27.5 27.5[26] 13.8 13.8[43] 8.6 8.6 6.4 12.6 72.4 11.1(83) 3.7 3.7 1.6 14.9(22) 2.3 2.3 [97] 3.8 3.8[12] 31.0 31 [25] 14.4 14.4[39] 9.3 9.3 4.6 8.6 28.4 8(33) 1.8 1.8 -1.6 2.4(12) 1.0 1 [43] 8.5 8.5[6] 57.0 57[14] 26.1 26.1 [29] 12.8 12.8 13.6 43.2 -22.8 8(19) 2.6 2.6 1.1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 [94] 3.9 3.9[13] 28.4 28.4[23] 15.6 15.6[38] 9.6 9.6 5.3 9.6 31.7 12.4(493) 3.9 3.9 1.2 6.6(145) 2.8 2.8 [195] 1.9 1.9[19] 19.6 19.6[30] 12.2 12.2[44] 8.2 8.2 3.2 5.2 15.3 11.1(100) 4.7 4.7 1.8 8(34) 2.7 2.771 72 73 74 75 76 77 78 79 80 81

58 59 60 61 62 63 64 65 66 67

Lower Upper Median Lower Upper Median Lower Upper Lower Median RATIOS Net Profit + DDA / Curr Mat LTD Fixed / Worth Debt / Worth %Profit before Taxes / Tangible Net

1 0.3 0.6 1.6 0.6 1.5 3.9 47.1(66) 25.4 25.4 9.3 0.9 0.2 0.3 1 0.4 1 2.8 32.6(46) 18.7 18.7 7.5

0.3 0.4 1.6 0.6 2.2 12.5 46.6(19) 40.1 40.1 13.6 0 0 0 0 0 0 0 0 0 0 0 1.4 0.3 0.7 2 0.7 1.7 5.3 53.7(470) 25.4 25.4 8.5 0.7 0.2 0.6 1.7 0.8 1.7 4.6 70.1(93) 28.1 28.1 11.4 1.9 0.5 1 1.8 1.1 2.2 4 39.2(53) 22.7 22.7 6.2 -0.3 0.1 0.5 1.4 0.9 1.8 4 20.8(41) 5.1 5.1 -4.8 0.1 0.6 1.3 3.7 0.7 1.7 5.8 14.7(174) .3 0.3 -11.8 0.7 0.4 1.4 10.9 0.8 3.1 19.3 33.2(59) 18.0 18 2.7 0 0 0 0 0 0 0 0 0 0 0 1.1 0.4 0.8 2.2 0.6 1.6 6.4 30.5(63) 9.2 9.2 -3.9 0.3 0.4 1 3 0.8 2.3 6.5 39.3(98) 14.3 14.3 1.1 1.2 0.3 0.9 1.6 0.7 1.4 5.2 51.6(41) 34.8 34.8 15.7 1.9 0.3 1 2 0.8 1.7 4.9 54.2(100) 26.0 26 7.4 0.4 0.4 1.2 2.1 0.6 1.3 3.3 31.1(121) 11.7 11.7 -5.1 1 0.3 0.8 2.7 0.9 2.4 6.6 36.7(195) 13.3 13.3 0 2.1 0.5 0.8 4.8 1.3 2.7 34.3 48.7(41) 28.0 28 9.4 2.3 0.3 0.6 1.5 0.5 1.3 4.4 46(69) 22.2 22.2 5.1 0.9 0.3 0.7 1.8 0.5 1.7 7.1 57.5(151) 18.3 18.3 0.9

0.2 0.7 2.9 0.9 2.4 6.6 48.4(43) 17.9 17.9 1.4 0.9 0.2 0.7 2.1 1 2 5.4 53.1(191) 20.4 20.4 2.7 2.3 0.3 0.8 1.8 0.8 1.7 4.6 62(127) 29.4 29.4 11.1 1.6 0.2 0.6 1.6 0.5 1.4 4.5 65.9(151) 28.4 28.4 7.7 1.4 0.3 0.7 1.8 0.8 2 5.2 45.1(81) 24.1 24.1 4.7 0 0.1 0.4 1 0.4 1.6 4.8 37.1(35) 13.4 13.4 -4.3

0.5 1.9NM 1 4.7NM 90(15) 12.3 12.3 4 0 0 0 0 0 0 0 0 0 0 0 1.1 0.3 0.7 1.7 0.7 1.6 4.3 49.3(471) 21.9 21.9 6 1.2 0.2 0.6 1.8 0.8 2 5.7 59.8(100) 25.3 25.3 8.782 83 84 85 86 87 88 89 90 91 92 93 94

68 69 70 71 72 73 74 75 76 77 78 79

Upper Median Lower Upper Median Lower Upper Median Lower Upper Lower Sales / Net Fixed A

ssets %Profit before Taxes / Total A ssets Sales / Total A ssets %Depr, Depl, Amort / Sales

Median 18.8 8.6 2.4 19.4 8.1 4.7 2.9 2.2 1.8 0.9(67) 1.7 1.7 2.8 20.1 7.7 2.7 23.9 11.7 5.6 2.8 2 1.4 0.9(41) 1.6 1.6 2.4 23.3 14.5 3.4 57.8 18.9 7.9 4 2.8 2.1 0.5(20) 1.0 1 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 19.6 7.9 2.6 23.5 10 5 2.9 2.2 1.6 1.1(466) 2.2 2.2 4.1 17.6 9.6 3.6 29.3 9.6 4.9 2.6 1.8 1.2 1.3(88) 2.2 2.2 3.6 13.7 8.6 0.8 15.3 8.3 3.9 2.9 2.2 1.7 1.2(53) 2.0 2 2.8 8 1.7 -0.5 270.5 19.6 5.9 3.5 2 1.6 0.3(33) 1.2 1.2 3 4.3 -0.9 -5.9 8.6 4 2.3 2.6 1.7 1.1 2.3(182) 4.0 4 6.2 9.9 4.9 -0.2 16.5 7 3.8 3.6 2.2 1.5 1.1(64) 2.1 2.1 3.5 0 0 0 0 0 0 0 0 0 0 0 0 0 12.1 3.1 -0.8 14.2 8.4 5.1 3.2 2.5 1.6 1.1(65) 1.7 1.7 3.5 10.1 3.2 -2 16.3 8.6 4 3.1 2.1 1.5 1(104) 1.7 1.7 3.4 25.1 11.6 3.6 34.1 13.9 7.4 6.2 3.8 2.3 0.5(40) .9 0.9 2 16.2 8.1 1.4 18.1 6.5 3.1 3.2 1.9 1.2 1.1(102) 2.2 2.2 4.3 14.4 5 -3 13.7 4.8 2.3 2.4 1.6 1.3 1(119) 2.5 2.5 4 10.8 4.5 -1.1 21.4 7.4 4.1 2.9 2.1 1.5 1.2(193) 2.2 2.2 4 16.2 6.9 2.9 17.4 10.6 6.5 3.1 2.1 1.7 0.9(42) 1.8 1.8 2.9 17.5 6.4 1.3 24.5 11 4.7 2.7 1.9 1.3 1.2(67) 2.2 2.2 3 21.2 6.8 -0.5 27.9 8 3.5 2.5 1.5 1.1 1.4(157) 2.6 2.6 4.3 17.4 5.3 -2.1 36.6 13.8 6.9 3.6 2.5 1.7 1(44) 1.8 1.8 2.9 20.6 7.2 1.6 43.8 14.2 5.4 3.4 2.3 1.5 0.6(181) 1.7 1.7 3.3 19.3 10.8 2.6 23.7 10.8 5.5 3.3 2.4 1.7 0.7(127) 1.3 1.3 2.7 24.3 9.7 2 32.1 14 6.2 3.4 2.4 1.8 0.6(147) 1.4 1.4 2.7 14.7 6.8 0.8 28.4 10.8 5 3.1 2.5 1.6 0.7(81) 1.4 1.4 2.7 17.7 4.2 -2.1 57.8 14.2 6.7 2.9 2.2 1.8 0.4(32) 1.5 1.5 2.8 15.5 4.3 0.2 42.4 18.9 7.7 5.7 4 3.3 0.4(18) 1.1 1.1 1.8 0 0 0 0 0 0 0 0 0 0 0 0 0 17.9 7.7 1 23.1 9.4 5.1 3 2.2 1.6 1.2(446) 2.3 2.3 4.1 20 9.4 2.8 20.6 9.4 4.8 2.3 1.6 1.2 1.1(103) 1.9 1.9 3.395 96 97 98 99 100 101 102 Indicates afirm'sabilitytoallocateandmanageitsreserves

.Formula:Net operating income

80 81 82 83 84 The interest coverage ratio is used to determine how easily a company can pay interest expenses on outstanding debt.

Upper Lower PTRA ICR 2002 VOS ($, thousands) Neg.

PTRA Missing

PTRA Neg. ICR Initial PTRA and ICR Calculations Net Sales Total A ssets

($, million) ($, million) %Officers', Directors', Owners' Comp/Sales

Median 0.7(18) 1.5 1.5 2.74110201M $4,110,201 1954521M $1,954,521 2.98 2.35 $4,681,495 0 0 0 1.7(12) 3.7 3.7 5.22122318M $2,122,3181217935M $1,217,935 2.91 2.32 $3,834,831 0 0 0 1744102M $1,744,102579780M $579,780 4.45 1.61 $3,814,425 0 0 0 0 0 0 0 0 $0 $0 $0 NA NA $2,725,483 0 1 0 2.3(225) 4.2 4.2 7.514233757M $14,233,7577243192M $7,243,192 3.23 2.26 $12,684,814 0 0 0 1.6(31) 4.4 4.4 9.14435095M $4,435,0952811581M $2,811,581 4.72 2.47 $24,246,374 0 0 0 7591347M $7,591,3473724441M $3,724,441 1.06 1.59 $6,905,731 0 0 0 1.3(18) 3.4 3.4 5.41458822M $1,458,822755675M $755,675 -1.22 1.39 $6,777,905 1 0 0 1.4(57) 2.6 2.6 4.36149687M $6,149,6874779369M $4,779,369 3.28 -15.30 $21,339,251 1 0 1 0.7(15) 1.5 1.5 3.25866224M $5,866,2242808766M $2,808,766 -0.35 1.55 $42,501,737 1 0 0 0 0 0 0 0 $0 $0 $0 NA NA $20,853,608 0 1 0 2.2(17) 4.4 4.4 7.62569110M $2,569,1101298922M $1,298,922 -1.22 0.89 $11,300,603 1 0 0 1.2(21) 2.3 2.3 4.46509702M $6,509,7023468812M $3,468,812 -3.05 0.48 $4,271,782 1 0 0 15063251M $15,063,2512542304M $2,542,304 3.53 3.46 $194,761,863 0 0 0 1.2(25) 3.8 3.8 6.36643890M $6,643,8904166481M $4,166,481 1.74 2.18 $14,757,054 0 0 0 1.2(19) 2.9 2.9 4.612180578M $12,180,5787724999M $7,724,999 -4.88 -0.66 $48,232,289 1 0 1 1.8(53) 3.4 3.4 615610292M $15,610,2927691781M $7,691,781 -2.26 0.81 $47,891,204 1 0 0 1.4(14) 3.8 3.8 6.12268082M $2,268,082990805M $990,805 4.24 1.95 $3,175,532 0 0 0 1.3(15) 2.3 2.3 3.95790794M $5,790,7943128958M $3,128,958 1.80 2.96 $11,585,499 0 0 0 1.9(45) 4.0 4 8.810435939M $10,435,9397667393M $7,667,393 -0.62 1.08 $113,991,849 1 0 0 3.3(15) 5.3 5.3 7.61867735M $1,867,735919395M $919,395 -3.66 0.41 $17,327,898 1 0 0 1.5(59) 3.2 3.2 5.215154316M $15,154,3166007778M $6,007,778 1.93 1.77 $13,014,617 0 0 0 1.1(41) 2.8 2.8 4.710441471M $10,441,4714322972M $4,322,972 3.14 2.45 $47,170,847 0 0 0 1.9(50) 2.7 2.7 7.811396480M $11,396,4805027076M $5,027,076 2.42 1.92 $6,608,720 0 0 0 1(20) 1.6 1.6 3.25016861M $5,016,8612363393M $2,363,393 1.08 2.01 $4,681,495 0 0 0 2521552M $2,521,5521253196M $1,253,196 -2.53 -2.29 $3,834,831 1 0 1 2878759M $2,878,759776183M $776,183 1.70 1.81 $3,814,425 0 0 0 0 0 0 0 0 $0 $0 $0 NA NA $2,725,483 0 1 0 1.9(209) 3.7 3.7 7.614298619M $14,298,6197686824M $7,686,824 1.22 1.70 $12,684,814 0 0 0 2.1(22) 4.9 4.9 85414105M $5,414,1053676039M $3,676,039 3.38 2.22 $24,246,374 0 0 0Net operating incomebeforetaxes÷Total assets

. The interest coverage ratio is used to determine how easily a company can pay interest expenses on outstanding debt. Including Negative Values without any adjustment Adjusting Negative Values

Missing ICRNew PTRANew ICR VOS-Wtd. PTRA VOS-Wtd.

ICR PTRA VOS ICR VOS PTRA Adj. - Diff Between Reported and Est VOS-Wtd.

PTRA Adj. - Diff Between Reported and Est ICR Adj. -

Diff Between Reported and Est VOS-Wtd.

ICR Adj. - Diff Between Reported and Est PTRA VOS -

No Missing PTRA ICR VOS - No

Missing ICR New

PTRA 0 2.98 2.35 13,947,626 10,995,011 4,681,495 4,681,495 0.58 2,712,038 0.45 2,100,171 4,681,495 4,681,495 2.98 0 2.91 2.32 11,166,126 8,910,753 3,834,831 3,834,831 0.21 812,082 0.52 2,008,057 3,834,831 3,834,831 2.91 0 4.45 1.61 16,959,520 6,125,518 3,814,425 3,814,425 1.05 3,990,475 0.21 785,323 3,814,425 3,814,425 4.45 1 0 3.23 2.26 40,920,270 28,644,961 12,684,814 12,684,814 0.63 7,939,754 0.56 7,080,777 12,684,814 12,684,814 3.23 0 4.72 2.47 114,333,606 59,964,151 24,246,374 24,246,374 1.12 27,046,659 0.47 11,471,403 24,246,374 24,246,374 4.72 0 1.06 1.59 7,311,950 10,972,439 6,905,731 6,905,731 0.26 1,787,366 0.49 3,376,135 6,905,731 6,905,731 1.06 0 -0.50 1.39 -3,388,953 9,427,450 6,777,905 6,777,905 0.49 3,327,335 6,777,905 6,777,905 -0.27 0 -5.90 -1.70 -125,901,581 -36,276,727 21,339,251 21,339,251 21,339,251 21,339,251 -5.67 0 -0.20 1.55 -8,500,347 65,989,539 42,501,737 42,501,737 0.55 23,487,802 42,501,737 42,501,737 0.12 1 0 -0.80 0.89 -9,040,482 10,073,680 11,300,603 11,300,603 0.29 3,293,319 11,300,603 11,300,603 -0.48 0 -2.00 0.48 -8,543,564 2,032,779 4,271,782 4,271,782 0.18 751,244 4,271,782 4,271,782 -1.68 0 3.53 3.46 686,535,567 672,964,395 194,761,863 194,761,863 -0.07 -14,607,140 0.56 108,154,992 194,761,863 194,761,863 3.53 0 1.74 2.18 25,719,437 32,126,832 14,757,054 14,757,054 0.34 5,059,561 0.58 8,515,546 14,757,054 14,757,054 1.74 0 -3.00 -0.40 -144,696,867 -19,292,916 48,232,289 48,232,289 48,232,289 48,232,289 -2.77 0 -1.10 0.81 -52,680,324 38,997,123 47,891,204 47,891,204 0.31 15,051,521 47,891,204 47,891,204 -0.87 0 4.24 1.95 13,476,648 6,192,287 3,175,532 3,175,532 1.34 4,267,605 0.45 1,428,989 3,175,532 3,175,532 4.24 0 1.80 2.96 20,853,898 34,241,586 11,585,499 11,585,499 0.50 5,792,750 0.86 9,912,038 11,585,499 11,585,499 1.80 0 -0.50 1.08 -56,995,925 123,234,431 113,991,849 113,991,849 0.28 32,040,952 113,991,849 113,991,849 -0.27 0 -2.10 0.41 -36,388,586 7,189,234 17,327,898 17,327,898 0.11 1,990,865 17,327,898 17,327,898 -1.87 0 1.93 1.77 25,145,222 23,060,274 13,014,617 13,014,617 0.33 4,321,835 0.37 4,839,811 13,014,617 13,014,617 1.93 0 3.14 2.45 148,195,078 115,487,246 47,170,847 47,170,847 0.54 25,550,875 0.45 21,145,552 47,170,847 47,170,847 3.14 0 2.42 1.92 16,000,059 12,719,392 6,608,720 6,608,720 0.42 2,782,619 0.32 2,145,440 6,608,720 6,608,720 2.42 0 1.08 2.01 5,056,015 9,432,345 4,681,495 4,681,495 0.28 1,310,819 0.41 1,941,953 4,681,495 4,681,495 1.08 0 -2.10 -1.60 -8,053,145 -6,135,730 3,834,831 3,834,831 3,834,831 3,834,831 -1.79 0 1.70 1.81 6,484,523 6,910,841 3,814,425 3,814,425 1.50 5,721,638 0.71 2,714,973 3,814,425 3,814,425 1.70 1 0 1.22 1.70 15,503,662 21,587,247 12,684,814 12,684,814 0.22 2,818,848 0.50 6,365,470 12,684,814 12,684,814 1.22 0 3.38 2.22 81,867,169 53,755,985 24,246,374 24,246,374 0.58 13,977,321 0.42 10,112,512 24,246,374 24,246,374 3.38Excluding Negative Values

New ICR VOS-Wtd. New

PTRA VOS-Wtd.

New ICR New PTRA -

No Missing, No Negative New ICR - No

Missing, No Negative VOS-Wtd.

PTRA - No Missing, No Negative PTRAVOS-Wtd.

ICR - No Missing, No Negative PTRA VOS ICR VOS

2.35 13,947,626 10,995,011 2.98 2.35 13,947,626 10,995,011 4,681,495 4,681,495 2.32 11,166,126 8,910,753 2.91 2.32 11,166,126 8,910,753 3,834,831 3,834,831 1.61 16,959,520 6,125,518 4.45 1.61 16,959,520 6,125,518 3,814,425 3,814,425

2.26 40,920,270 28,644,961 3.23 2.26 40,920,270 28,644,961 12,684,814 12,684,814 2.47 114,333,606 59,964,151 4.72 2.47 114,333,606 59,964,151 24,246,374 24,246,374 1.59 7,311,950 10,972,439 1.06 1.59 7,311,950 10,972,439 6,905,731 6,905,731 1.39 -1,858,669 9,427,450 1.39 9,427,450 6,777,905 -1.17 -121,083,707 -24,990,717 1.55 5,046,985 65,989,539 1.55 65,989,539 42,501,737

0.89 -5,438,441 10,073,680 0.89 10,073,680 11,300,603 0.48 -7,181,943 2,032,779 0.48 2,032,779 4,271,782 3.46 686,535,567 672,964,395 3.53 3.46 686,535,567 672,964,395 194,761,863 194,761,863 2.18 25,719,437 32,126,832 1.74 2.18 25,719,437 32,126,832 14,757,054 14,757,054 0.09 -133,754,484 4,297,867 0.81 -41,815,323 38,997,123 0.81 38,997,123 47,891,204 1.95 13,476,648 6,192,287 4.24 1.95 13,476,648 6,192,287 3,175,532 3,175,532 2.96 20,853,898 34,241,586 1.80 2.96 20,853,898 34,241,586 11,585,499 11,585,499 1.08 -31,134,774 123,234,431 1.08 123,234,431 113,991,849 0.41 -32,457,433 7,189,234 0.41 7,189,234 17,327,898 1.77 25,145,222 23,060,274 1.93 1.77 25,145,222 23,060,274 13,014,617 13,014,617 2.45 148,195,078 115,487,246 3.14 2.45 148,195,078 115,487,246 47,170,847 47,170,847 1.92 16,000,059 12,719,392 2.42 1.92 16,000,059 12,719,392 6,608,720 6,608,720 2.01 5,056,015 9,432,345 1.08 2.01 5,056,015 9,432,345 4,681,495 4,681,495 -1.12 -6,877,089 -4,312,953 1.81 6,484,523 6,910,841 1.70 1.81 6,484,523 6,910,841 3,814,425 3,814,425

1.70 15,503,662 21,587,247 1.22 1.70 15,503,662 21,587,247 12,684,814 12,684,814 2.22 81,867,169 53,755,985 3.38 2.22 81,867,169 53,755,985 24,246,374 24,246,374Data Period 4/1/98 3/31/99 3 4 5 6 7 8 9 10 11 12 13

Unqualified Reviewed Compiled Tax Returns Other Number of Statements Cash &

Equivalents Trade

Receivables - (net) Inventory All Other Current Assets Total Current

Assets

221111 311211 25 6 8 3 10 52 5.1 16.6 16.6 1.5 39.7 313311 17 12 10 4 16 59 6.5 27.9 20.1 1.6 56.1 321113 75 80 79 19 65 318 5.5 11.6 26.9 3.4 47.5 322121 31 15 10 1 27 84 6.1 21.3 20.1 1.5 48.9 322130 13 4 2 7 26 6.6 18 15.4 1.1 41 322222 21 23 13 5 20 82 6 30.2 20.3 1.5 58 322299 17 20 18 1 16 72 7 25.6 21.8 2.2 56.6 324110 22 7 3 1 14 47 5.5 17.6 15.3 1.8 40.1 325188 28 13 14 4 27 86 8.2 27.6 17.9 2.6 56.3 325199 20 9 4 1 21 55 7.7 22.4 17.8 2.1 49.9 325211 64 36 30 4 53 187 6.5 26.3 19.9 1.8 54.5 325311 14 11 7 3 13 48 7.6 20 27.8 3.5 58.8 325411 25 2 6 1 25 59 11.2 21.9 27.1 2.8 63 325412 46 9 8 1 28 92 11.9 18.6 21.2 2.6 54.3 325611 16 12 12 1 8 49 7.1 26.9 26.5 3.2 63.7 325998 27 20 15 8 28 98 7.4 29.6 22.2 2.4 61.5 331111 29 18 16 41 104 5.1 26.4 23.7 2 57.3 331210 26 13 5 26 70 4.9 26.8 31.4 1.4 64.5 331221 25 10 4 1 17 57 4.1 27.9 27.4 1.1 60.5 331222 11 8 12 1 18 50 4.5 29.2 24.3 1.6 59.7 331314 332211 13 7 4 3 14 41 7.7 23 31.6 3.2 65.4 332999 85 127 124 47 149 532 7.8 27.2 20.3 2.2 57.4 336412 18 9 10 3 13 53 7.2 19.8 35.8 1.9 64.6 NAICS Sector Type of Statement ASSETS14 15 16 17 18 19 20 21 22 23

Fixed A ssets (net) Intangibles (net) All Other NonCurrent A

ssets Total A

ssets Notes PayableShort Term Cur. Mat.-L/T/D Trade Payables Income Taxes Payable All Other Current

Liabilities Total Current

Liabilities

47.6 5.9 6.7 100 10.9 3.2 9.4 0.1 5.2 28.8 34.6 2.5 6.8 100 14.7 5.2 14.4 0.1 6.1 40.6 41.4 0.8 10.3 100 14.9 5.5 6.4 0.1 5.2 32.2 44.8 2 4.2 100 6.2 5 13.7 0.2 9.2 34.3 51.5 1.9 5.6 100 5 4.9 11.1 0.2 10.2 31.3 34 2.3 5.7 100 8.7 5.2 16.7 0.5 8.1 39.1 33.4 3.6 6.3 100 9 4.9 15.5 0.3 5.8 35.5 48.4 3 8.5 100 7 6.1 13.3 0.1 7.5 34 32.3 3.7 7.7 100 5.1 3.2 16.6 0.5 9.9 35.3 36.2 7.7 6.1 100 6.7 4.2 11.6 0.8 7.8 31.1 36.9 3.8 4.8 100 11.2 4.2 15.7 0.3 7.3 38.7 33.5 3.1 4.6 100 13.8 3.3 17.7 0.3 7.3 42.4 28.5 4.4 4.2 100 9.9 2.8 12.7 0.4 6.7 32.4 29.5 9.4 6.7 100 8.4 3.9 13.1 0.6 10.3 36.3 25.6 2.5 8.3 100 10.7 3.1 16.6 0.6 9.9 41 24.9 5.8 7.7 100 10 2.4 15.4 0.7 8.2 36.7 34.2 1.9 6.5 100 10.1 4.6 15.9 0.4 9 39.9 29.1 2.5 3.8 100 14.3 2.8 15.8 0.2 9.7 42.8 31.6 1.8 6.1 100 11.5 3.1 17 0.1 8.4 40.1 32.9 2.5 4.9 100 14.9 4 18.4 0.4 7.4 45.1

27.5 2.2 4.9 100 9.1 4 12.1 0.2 8.8 34.2 34.3 3.1 5.2 100 8.8 4.8 13.3 0.5 8.6 36 23.6 6.1 5.7 100 8.1 4 12.2 0.6 10.4 35.3 LIABILITIES24 25 26 27 28 29 30 31 32 33 34

Long Term Debt Deferred Taxes All Other NonCurrent Liabilities Net Worth Total Liabilities & Net Worth Net Sales Gross ProfitOperating Expenses Operating Profit All Other Expenses (net) Profit Before

Taxes

27.4 2 7.1 34.7 100 100 26.2 21.9 4.3 1.7 2.6 17.1 1 2.8 38.6 100 100 26.2 21.5 4.7 1.2 3.5 24.6 0.6 3.8 38.8 100 100 19.4 16.2 3.2 1.5 1.8 22.1 1.5 4.9 37.2 100 100 23.6 18.4 5.2 1.7 3.5 33.2 1.9 2.2 31.3 100 100 25.6 18.9 6.7 3.9 2.9 16.5 0.8 2.6 41 100 100 30.4 24.7 5.7 1.1 4.6 20 0.5 4.4 39.5 100 100 29.3 24.3 5 1.4 3.6 20.4 2 6 37.5 100 100 21.7 16.4 5.3 1.4 3.9 17.5 0.8 5.6 40.8 100 100 29.9 25.1 4.8 1.1 3.7 21.4 0.8 5.4 41.3 100 100 36.7 28.2 8.5 2.1 6.4 19.8 1.1 4.9 35.6 100 100 27.9 21.8 6.1 1.4 4.7 18.3 0.4 6.1 32.9 100 100 27.7 22.3 5.4 2 3.4 16.8 1.2 3.2 46.4 100 100 44.8 36.8 8 0.8 7.2 14.8 0.9 4.7 43.3 100 100 38.8 89.5 -50.7 3.6 -54.3 16.8 0.2 5.2 36.8 100 100 38.6 33.5 5.1 0.7 4.5 13.4 0.5 3.3 46.1 100 100 35.4 43.4 -8.1 -81.7 73.6 19.4 0.9 4.8 34.9 100 100 22.8 17.1 5.7 1.5 4.2 17.7 0.8 5.7 33.1 100 100 18.1 14.1 4 1 3.1 17.2 0.9 5.7 36 100 100 19.3 14.1 5.2 1.5 3.7 15.6 0.5 5.9 32.9 100 100 21.6 15.9 5.6 1.5 4.1

21.5 0.6 4.6 39.1 100 100 37 31.1 6 1.2 4.7 20.6 0.7 3.9 38.9 100 100 31.3 24.8 6.5 1.3 5.2 19.9 0.6 4 40.1 100 100 30.9 20.5 10.4 -0.1 10.5 INCOME DA

TA35 36 37 38 39 40 41 42 43 44

Current - upper Current - median Current - lower Quick - upper Quick - median Quick - lower Sales / Receivables - upper Sales /

Receivables - median Sales /

Receivables - lower Cost of Sales /

Inventory - upper

2.2 1.4 1 1.4 0.7 0.4[22] 16.9 [29] 12.6 [37] 9.8 [20] 18.1 2.5 1.3 1 1.4 0.9 0.5[33] 10.9 [44] 8.3 [58] 6.3 [15] 24.6 2.5 1.5 1 1 0.5 0.3[13] 28.5 [18] 20.1 [26] 14.1 [33] 11.2 2.7 1.6 1 1.4 0.9 0.5[30] 12.3 [37] 9.9 [46] 7.9 [27] 13.5 2 1.3 0.9 1.1 0.7 0.5[26] 14.1 [41] 8.9 [52] 7.0 [25] 14.6 2.3 1.5 1.1 1.6 0.9 0.7[36] 10.0 [45] 8.1 [53] 6.9 [24] 15.2 2.5 1.7 1.1 1.5 0.9 0.5[32] 11.4 [39] 9.4 [53] 6.9 [29] 12.6 1.5 1.2 0.9 0.9 0.6 0.4[17] 21.2 [28] 12.8 [42] 8.7 [16] 22.4 2.5 1.7 1.1 1.5 1 0.6[37] 9.8 [47] 7.8 [59] 6.2 [22] 16.6 2.5 1.7 1 1.3 1 0.5[33] 11.2 [44] 8.3 [54] 6.8 [37] 9.8 2.1 1.4 1 1.4 0.8 0.6[35] 10.4 [45] 8.0 [55] 6.6 [29] 12.5 2 1.4 1 1.1 0.6 0.3[20] 18.0 [35] 10.4 [48] 7.7 [47] 7.7 3.1 2 1.3 2.1 1.1 0.5[33] 11.0 [45] 8.1 [61] 6.0 [70] 5.2 2.6 1.6 1.1 1.5 0.9 0.5[34] 10.9 [50] 7.4 [65] 5.6 [59] 6.1 2.9 1.5 1 1.5 0.8 0.5[34] 10.7 [42] 8.6 [47] 7.7 [49] 7.4 2.8 1.7 1.2 1.8 1 0.7[38] 9.5 [46] 8.0 [58] 6.3 [34] 10.7 2.5 1.5 1 1.5 0.8 0.5[34] 10.6 [45] 8.2 [57] 6.4 [18] 19.9 2.8 1.6 1.1 1.2 0.7 0.5[33] 11.1 [43] 8.5 [53] 6.8 [44] 8.4 2.8 1.6 1 1.4 0.9 0.5[35] 10.6 [43] 8.6 [53] 6.9 [36] 10.0 1.8 1.3 1 0.9 0.7 0.5[36] 10.1 [40] 9.0 [54] 6.7 [32] 11.4

3.2 2.2 1.2 1.5 0.9 0.6[32] 11.3 [47] 7.8 [59] 6.2 [54] 6.8 2.7 1.7 1.1 1.7(530) 1.0 0.6[31] 11.8 [43] 8.6 [56] 6.6 [19] 19.1 2.9 2.1 1.3 1.1 0.7 0.5[27] 13.3 [48] 7.6 [59] 6.2 [70] 5.245 46 47 48 49 50 51 52 53

Cost of Sales / Inventory - median Cost of Sales /

Inventory - lower Cost of Sales /

Payables - upper Cost of Sales /

Payables - median Cost of Sales /

Payables - lower Sales / Working

Capital - upper Sales / Working

Capital - median Sales / Working

Capital - lower EBIT / Interest -

upper

[34] 10.6 [62] 5.9 [13] 28.7 [21] 17.8 [29] 12.5 7 17 334.8 6.3 [46] 8.0 [82] 4.5 [18] 20.7 [28] 13.2 [45] 8.1 7.5 20.6 999.8 7.9 [58] 6.3 [96] 3.8 [5] 80.2 [10] 35.6 [18] 20.0 6.1 12.1 166.7 4 [41] 8.9 [73] 5.0 [22] 16.5 [29] 12.5 [40] 9.1 5.9 11.9 -130.4 10.7 [41] 9.0 [60] 6.1 [22] 16.9 [30] 12.3 [41] 8.9 7.5 19.1 -36.1 4.4 [40] 9.2 [62] 5.9 [17] 21.7 [32] 11.5 [49] 7.5 6.4 12.3 52.5 8.9 [49] 7.5 [78] 4.7 [18] 20.4 [30] 12.2 [45] 8.1 6.2 9.9 52.3 8.1 [28] 13.2 [48] 7.6 [16] 22.2 [26] 14.2 [38] 9.6 14 32.1 -78.7 5.6 [50] 7.3 [74] 4.9 [22] 16.5 [38] 9.5 [60] 6.0 5.4 8.8 65.8 9.6 [60] 6.1 [94] 3.9 [20] 18.4 [35] 10.5 [50] 7.3 6.6 9.6 808.4 12 [48] 7.6 [67] 5.4 [23] 15.8 [34] 10.7 [52] 7.1 7 14.1 89.9 8.6 [70] 5.2 [118] 3.1 [22] 16.3 [37] 10.0 [62] 5.9 5.2 13.8NM 6.4 [106] 3.5 [151] 2.4 [25] 14.8 [42] 8.6 [74] 5.0 3.8 6 17.2 21.8 [106] 3.4 [145] 2.5 [29] 12.5 [52] 7.0 [82] 4.4 3.8 8.2 41.1 15.9 [62] 5.9 [92] 4.0 [18] 20.1 [40] 9.2 [57] 6.4 5.2 14.2 392.8 19.5 [53] 6.9 [74] 4.9 [24] 14.9 [38] 9.6 [59] 6.1 4.8 8.2 23.9 19.2 [59] 6.2 [94] 3.9 [20] 17.9 [31] 11.7 [45] 8.2 5.5 11.1 132.3 7.5 [71] 5.1 [99] 3.7 [18] 20.8 [25] 14.4 [44] 8.3 4.4 8.9 52.7 9.6 [64] 5.7 [82] 4.5 [22] 16.3 [34] 10.7 [45] 8.1 5.4 11.8 108.4 7.3 [49] 7.5 [70] 5.2 [22] 16.6 [33] 11.0 [44] 8.3 8.6 16.5 122 5

[100] 3.7 [157] 2.3 [18] 20.2 [31] 12.0 [46] 8.0 3.7 5.1 17.7 8.5 [42] 8.7 [72] 5.0 [14] 25.3 [25] 14.8 [37] 9.8 5.6 9.9 43.4 9.7 [99] 3.7 [161] 2.3 [22] 16.7 [33] 11.1 [51] 7.1 3 5.5 15.7 11.354 55 56 57 58 59 60 61 62 63

EBIT / Interest - median EBIT / Interest -

lower Net Profit + DDA

/ Curr Mat LTD - upper Net Profit + DDA

/ Curr Mat LTD - median Net Profit + DDA

/ Curr Mat LTD - lower Fixed / Worth -

upper Fixed / Worth -

median Fixed / Worth -

lower Debt / Worth -

upper Debt / Worth -

median

(51) 3.0 1.4 6.3(23) 2.6 1.1 0.8 1.5 2.9 0.8 1.8 (55) 2.6 1.2 2.9(15) 1.4 0.4 0.4 0.9 3 0.9 2.4 (306) 2.0 0.9 2.8(85) 1.6 0.8 0.5 1 1.9 0.7 1.8 (80) 3.0 1.3 6.9(33) 3.1 1.7 0.7 1.3 3 0.7 2.3 (25) 2.2 1.4 1 1.7 5.2 1.1 2.6 (75) 3.9 1.2 6.5(31) 2.7 1.2 0.4 0.8 1.7 0.7 1.6 (64) 2.9 1.5 3.5(24) 2.0 1.2 0.4 0.8 2.1 0.8 1.7 (45) 3.2 1.6 6.7(20) 3.2 1.5 0.9 1.4 2.6 1.1 1.9 (74) 4.4 1.7 6.1(26) 2.5 1 0.4 0.9 1.8 0.8 1.8 (52) 3.4 1.1 16.2(16) 3.4 2.3 0.6 1 2.8 0.7 1.7 (169) 3.3 1.2 5.5(72) 2.6 1.2 0.5 1.1 2.7 0.7 2.1 (47) 2.6 1.3 6.4(15) 3.1 0.9 0.7 1.2 2.3 0.9 2.3 (51) 6.7 2.1 23.7(23) 6.6 3.3 0.3 0.6 0.9 0.4 0.9 (79) 4.0 2.1 17.5(37) 5.9 1.8 0.4 0.9 2.4 0.6 1.5 (43) 4.6 1.2 31.1(12) 7.2 1.2 0.2 0.9 2.6 0.6 1.9 (86) 3.7 1 18.9(31) 2.8 1.6 0.3 0.6 1.3 0.5 1.2 (95) 3.4 1.5 8.5(38) 3.4 2 0.4 0.9 2.3 0.9 2 (65) 2.9 1.2 9.5(26) 2.6 1.4 0.3 0.8 2.1 1.1 2.5 (52) 2.8 1.6 6.5(20) 2.9 1.7 0.5 0.9 2.2 0.9 2.1 (47) 2.5 1.4 4(18) 2.0 0.8 0.5 1 1.8 1.2 1.9

(38) 2.8 1.3 3.6(17) 2.6 1.2 0.3 0.8 1.6 0.8 1.5 (493) 3.8 1.6 5.9(199) 2.6 1.3 0.4 0.9 2.1 0.7 1.7 (45) 4.6 2.2 8.5(26) 3.7 1.4 0.3 0.6 2 0.6 1.6 RATIOS64 65 66 67 68 69 70 71 72

Debt / Worth - lower %Profit before

Taxes / Tangible Net Worth - upper%Profit before

Taxes / Tangible Net Worth - median %Profit before

Taxes / Tangible Net Worth - lower %Profit before

Taxes / Total Assets - upper %Profit before

Taxes / Total Assets - median %Profit before

Taxes / Total Assets - lower Sales / Net Fixed

Assets - upper Sales / Net Fixed

Assets - median

3.6 37.9(43) 14.3 4.9 15.3 6.9 1.5 7.3 4.6 5.2 38.2(55) 15.3 3.9 13.5 5.9 0.7 15.7 6.6 3.5 24.5(291) 11.5 0.4 10.1 4 -0.7 8.2 4.9 3.8 35.6(77) 24.6 6.8 12.5 6.9 1.2 7.9 4.1 7.9 37.7(24) 24.0 12 12.9 5.2 1.2 6 2.7 3.2 44.5(76) 17.4 4.3 16.2 6.9 1.3 13.7 7.2 4.3 43.9(69) 18.6 5.3 14.7 6.5 1.8 12.7 6.9 3.6 31.4(46) 17.2 7.1 11.8 5.4 1.6 10.2 3.9 3.7 41.4(80) 25.7 6.2 18.7 7.5 2.1 16 7 7.1 54(46) 24.5 9 21.4 10 1 9.8 4.8 6.1 44.4(165) 22.6 7.4 15.9 6.8 1.3 10.3 5.3 7.3 47.3(44) 22.0 7.2 14.8 6.6 1.6 11.8 5.4 2.4 49.7(53) 32.7 12.3 27.2 14.6 4.1 15.8 6 5.2 59.8(76) 28.7 10.3 20.7 10.1 2.1 10.6 4.6 6 52.6(43) 17.2 0.8 18.5 6.7 0.2 20 10.4 3.5 53.5(90) 21.8 5.7 19.8 8 0.9 21.5 9.5 4.7 42.2(98) 22.1 6.9 14.8 6.8 2 14.7 6.6 5.3 50.1(62) 22.7 5.6 15.7 6.6 0.8 17.1 7.3 5.9 41.6(54) 21.0 10.7 11.8 7.6 1.7 19.4 7.5 4.6 32.8(45) 16.2 7 13.1 6.1 1.4 18.5 6.2

4.7 37.6(38) 24.4 6.4 16.2 7.8 0.4 14.2 6.8 4.5 54.1(486) 25.6 8.5 19 8.8 2.5 14.7 6.8 4.6 57.4(47) 34.1 12.4 23.9 9.6 4.6 14.7 7.973 74 75 76 77 78 79 80 81 82

Sales / Net Fixed Assets - lower Sales / Total

Assets - upper Sales / Total

Assets - median Sales / Total

Assets - lower %Depr, Depl,

Amort / Sales - upper %Depr, Depl,

Amort / Sales - median %Depr, Depl,

Amort / Sales - lower %Officers',

Directors', Owners' Comp / Sales - upper %Officers',

Directors', Owners' Comp / Sales - median %Officers',

Directors', Owners' Comp / Sales - lower

2.7 2.7 2.1 1.4 2(50) 2.9 4.7 1.7(11) 3.2 4.9 3.9 2.8 2.1 1.5 1.4(56) 2.9 4.3 1.8(18) 5.1 10.9 3.1 2.6 1.9 1.2 2.2(296) 3.5 5.4 1.1(114) 2.3 4.8 2.6 2.4 1.8 1.4 1.6(75) 3.1 4.8 2.9(15) 5.2 10.2 1.5 2.2 1.4 1 2.1(23) 4.3 6 3.9 3.1 2.3 1.7 1.6(77) 2.9 4.3 2(33) 2.8 4.1 4 2.6 2.1 1.6 1.6(65) 3.0 4.3 2.6(28) 3.3 4.8 2.1 3.1 2.1 1.2 1.6(42) 2.6 5.6 3.6 2.8 1.8 1.2 1.2(71) 2.3 4.6 2.3(23) 4.4 11.1 3 2.4 1.6 1.3 1.4(43) 2.9 4.5 3.3(15) 4.9 7.9 3.3 2.7 2 1.4 2(173) 3.2 4.6 1.9(48) 4.4 7.1 3.7 2.5 2 1.3 1.3(43) 2.1 4 1.4(14) 3.9 11.9 3.1 2.3 1.7 1.1 1.4(52) 2.5 3.1 1.1(13) 2.8 6.1 2.5 1.8 1.2 0.9 1.9(79) 3.1 4.4 2.6(21) 4.7 9.6 5.5 3.1 2.4 1.7 0.8(46) 1.7 2.8 1.9(16) 3.0 8.8 4.6 2.8 2 1.5 1.3(88) 2.0 3.5 1.5(25) 3.2 6.7 3.1 2.7 1.8 1.3 1.4(87) 2.7 4.3 2(25) 4.3 6.8 3.7 2.7 1.9 1.5 1.3(57) 2.0 2.8 3.3(13) 6.6 8.4 3.2 2.7 2.2 1.4 1.1(49) 1.7 3.4 1.3(12) 2.9 4.7 4.4 2.7 2.2 1.8 1.4(45) 2.1 4.1 3.6(17) 4.6 9.5

3.7 2.2 1.8 1.3 1.4(35) 2.3 4.5 2.3(14) 5.5 8.6 3.9 2.8 2.2 1.7 1.4(478) 2.6 4.3 2.5(232) 4.7 8.8 4.6 2.1 1.6 1 1(47) 2.3 3.9 1.8(16) 3.3 6.183 84

2285658M 1342531M 1883589M 1048694M 10111204M 5326889M 4235449M 2565983M 1345686M 1275217M 1975250M 1041662M 1673560M 954225M 4124031M 1783297M 3615530M 2807395M 2336811M 1638065M 4759537M 2971521M 2096667M 1399818M 3052174M 2030009M 2890017M 2633135M 1815014M 867315M 2624623M 1464003M 5172302M 3553931M 4283540M 2648248M 3716793M 2446239M 1862639M 990294M

876603M 531694M 9595396M 5648635M 1575502M 1495955M Net Sales ($) Total A ssets ($)Data Period 4/1/99 3/31/00

Unqualified Reviewed Compiled Tax Returns Other Number of Statements Cash &

Equivalents Trade

Receivables - (net) Inventory All Other Current Assets Total Current

Assets

221111 311211 24 9 8 4 17 62 4.8 18.7 18.2 0.7 42.3 313311 21 11 4 3 14 53 8.8 24 19.3 1.9 54 321113 77 70 80 29 61 317 6.3 11.9 26.1 3.4 47.7 322121 23 12 6 3 21 65 4.5 21.8 17.4 0.8 44.5 322130 12 4 1 3 20 4.5 22 15.9 2.2 44.7 322222 22 19 11 4 27 83 6.6 28.7 20.5 1.2 57 322299 23 16 15 2 16 72 5.1 27.3 23.7 1.4 57.6 324110 18 5 4 10 37 9 26 18.5 2.9 56.2 325188 28 15 10 3 29 85 6.2 23 18.8 2.3 50.4 325199 22 14 8 2 14 60 8.9 25 17.7 1.7 53.3 325211 49 38 23 7 65 182 6.4 27.2 20.2 1.4 55.2 325311 13 9 8 2 14 46 5.6 24.7 27.9 1.8 60 325411 33 6 10 3 20 72 8.8 23.2 27.6 3.8 63.4 325412 31 8 5 6 28 78 11.4 21 20.8 3.8 57 325611 15 5 6 2 13 41 8.3 27.3 23.8 2.5 61.9 325998 34 25 15 3 26 103 8.9 28.2 20.8 1.7 59.7 331111 29 10 12 1 34 86 6.8 26.8 21.7 3.2 58.6 331210 20 7 3 3 24 57 6 26.2 26.5 1.6 60.2 331221 17 13 5 2 12 49 7.3 26.4 26 1.8 61.4 331222 16 14 6 5 17 58 5.2 29.1 26.5 1.8 62.7 331314 332211 8 11 5 7 31 10.8 22.2 28.8 2.3 64.2 332999 87 121 135 41 170 554 8.2 28.2 19.9 2 58.3 336412 14 14 11 3 11 53 6.9 19.8 34.9 3.2 64.9 NAICS Sector Type of Statement ASSETS A SSETSFixed A

ssets (net) Intangibles (net) All Other NonCurrent A

ssets Total A

ssets Notes PayableShort Term Cur. Mat.-L/T/D Trade Payables Income Taxes Payable All Other Current

Liabilities Total Current

Liabilities

48.7 2.8 6.2 100 8.6 4.2 11.3 0.5 6.9 31.5 35.8 4.4 5.7 100 9.5 6.5 15.7 0.3 7.2 39.1 41.6 0.7 10 100 12.9 4.9 6.8 0.3 5.2 30.1 48.5 1.9 5 100 6.9 5.2 14 0.1 7.4 33.7 47.5 2.3 5.5 100 6.2 5.9 14.9 0.1 6 33 29.8 8.1 5 100 6.5 4.8 17.5 0.2 7 35.9 35.3 2.3 4.9 100 11.1 5.7 18 0.6 9.6 45 36.4 2.2 5.1 100 7.7 2.2 21.4 0.6 8.7 40.7 35.6 7.5 6.5 100 7.5 4 12.2 0.6 9.3 33.6 32 9.6 5.1 100 6.7 3.2 14.3 0.4 7.4 31.9 36.6 3.5 4.8 100 9.2 4.4 15.9 0.6 9.4 39.5 32.8 2.4 4.7 100 13.3 3.1 19.1 0.3 7.4 43.1 25.6 5.9 5.1 100 8.4 3.1 15.5 0.3 9.6 36.9 27.7 7.4 7.9 100 7.6 4.3 13.7 0.5 8.3 34.4 30.3 3.5 4.2 100 8.5 3.4 16 0.2 11.7 39.7 29 5.5 5.8 100 11.4 3.8 15.8 1 7.1 39.1 32 2.8 6.5 100 8.6 3.5 14.9 0.7 8.9 36.6 33.1 3.1 3.6 100 10.8 4.5 16.3 0.6 10 42.1 30 2.1 6.5 100 9.7 3.3 18 0.3 9.5 40.7 28.9 3.3 5.1 100 14.6 4.5 18.2 0.3 6.4 44

26.2 1.1 8.5 100 8.7 4.1 10.2 0.1 7.4 30.4 33.5 2.8 5.5 100 10.1 5.3 14.1 0.3 8.3 38.1 24 6.1 5 100 9.8 6.6 9.2 0.1 14.1 39.8 LIABILITIES LIABILITIES ASSETS A SSETSLong Term Debt Deferred Taxes All Other NonCurrent Liabilities Net Worth Total Liabilities & Net Worth Net Sales Gross ProfitOperating Expenses Operating Profit All Other Expenses (net) Profit Before

Taxes

29 1 5.2 33.2 100 100 24.3 20.8 3.5 1.4 2.1 14.7 1.3 4.1 40.8 100 100 26.5 20.9 5.7 1.9 3.8 23.2 0.6 4.4 41.8 100 100 21.1 15.7 5.4 1.3 4.1 25.3 1.2 3.6 36.2 100 100 28.5 21.7 6.8 1.3 5.4 26.6 1.2 0.8 38.4 100 100 23.6 17.2 6.5 2.2 4.2 17.8 0.8 6.3 39.2 100 100 32.1 25.9 6.2 1.2 5 18.3 0.7 3.4 32.7 100 100 28.3 23.5 4.8 1.3 3.5 12.8 2.3 6.8 37.4 100 100 20.5 16.3 4.2 1.1 3.1 21.3 1.1 4.6 39.4 100 100 35 28.3 6.7 1 5.7 20.7 0.9 3.2 43.3 100 100 36 28.5 7.4 0.9 6.6 20.5 0.9 3.1 36 100 100 30.3 23.6 6.8 1.6 5.1 17.8 0.4 4 34.6 100 100 28.5 23.4 5 1.3 3.8 14.5 0.3 3.5 44.9 100 100 43.4 34.9 8.5 0.2 8.3 14.2 0.4 5.3 45.8 100 100 46.2 36.2 10 0.9 9.1 18.8 0.4 4.8 36.3 100 100 41.3 35.1 6.2 0.8 5.4 13.5 0.8 3.9 42.8 100 100 36.4 29.2 7.2 0.8 6.4 20.1 1.1 6.7 35.4 100 100 22.9 17.4 5.5 1 4.5 16 2.7 7.9 31.3 100 100 17.5 13.5 4.1 1.1 3 18.3 0.7 3.3 37 100 100 21.4 15 6.3 0.7 5.6 15.7 0.1 4.3 35.9 100 100 22.5 17.9 4.6 1.3 3.3

14.8 1.2 4.4 49.2 100 100 32.6 24.9 7.7 2.5 5.2 19.5 0.7 4.4 37.4 100 100 31.3 26.3 5.1 1.2 3.9 23.5 0.4 4.4 32 100 100 31.8 23.2 8.6 0.7 7.9 INCOME DA

TA LIABILITIES LIABILITIESCurrent - upper Current - median Current - lower Quick - upper Quick - median Quick - lower Sales / Receivables - upper Sales /

Receivables - median Sales /

Receivables - lower Cost of Sales /

Inventory - upper

2 1.4 1.1 1.2 0.8 0.5[25] 14.8 [31] 11.8 [44] 8.4 [24] 15.3 2.4 1.5 1 1.5 0.8 0.5[27] 13.3 [40] 9.2 [52] 7.0 [13] 28.2 2.7 1.6 1.1 1.1 0.5 0.3[12] 29.4 [17] 21.3 [25] 14.5 [28] 12.8 2 1.2 0.9 1.1 0.8 0.5[30] 12.0 [41] 9.0 [47] 7.8 [22] 16.6 2.4 1.5 0.9 1.1 0.9 0.5[32] 11.5 [39] 9.4 [46] 7.9 [21] 17.3 2.7 1.5 1.1 1.5 0.9 0.7[35] 10.4 [44] 8.3 [58] 6.3 [32] 11.4 2 1.4 1 1.1 0.7 0.5[35] 10.3 [43] 8.5 [52] 7.0 [32] 11.5 1.8 1.3 1 1.1 0.8 0.5[22] 16.4 [38] 9.5 [52] 7.0 [10] 35.2 2.4 1.6 1 1.3 0.8 0.5[37] 10.0 [47] 7.8 [57] 6.4 [41] 9.0 2.8 1.8 1.1 1.7 1.1 0.7[33] 11.1 [49] 7.4 [65] 5.6 [35] 10.4 2.2 1.5 1 1.5 0.9 0.5[38] 9.7 [48] 7.5 [59] 6.2 [34] 10.8 2.1 1.4 1 1 0.8 0.4[29] 12.8 [43] 8.5 [55] 6.7 [37] 9.9 3 1.9 1.2 1.7 0.9 0.6[31] 11.6 [45] 8.1 [60] 6.1 [63] 5.8 3.1 1.8 1.2 2 1 0.5[35] 10.4 [49] 7.4 [66] 5.5 [67] 5.5 2.9 1.7 1.1 1.9 1 0.6[38] 9.5 [47] 7.7 [60] 6.1 [46] 7.9 2.5 1.5 1 1.7 0.9 0.6[38] 9.7 [47] 7.8 [63] 5.8 [36] 10.2 2.6 1.8 1.1 1.4 1 0.6[38] 9.5 [48] 7.6 [64] 5.7 [28] 13.1 2.4 1.6 1.1 1.2 0.8 0.5[35] 10.5 [46] 8.0 [58] 6.3 [36] 10.1 3 1.6 1 1.6 0.8 0.5[35] 10.5 [47] 7.8 [57] 6.4 [28] 13.1 1.7 1.3 1.1 0.9 0.7 0.5[37] 9.8 [47] 7.8 [56] 6.6 [29] 12.4

3.1 2.1 1.4 2.2 0.8 0.6[37] 10.0 [44] 8.2 [59] 6.2 [47] 7.7 2.6 1.6 1.1 1.7 1 0.6[35] 10.5 [45] 8.0 [58] 6.3 [18] 20.6 3.5 1.7 1.3 1.1 0.7 0.4[25] 14.5 [41] 8.9 [54] 6.8 [68] 5.4Cost of Sales /

Inventory - median Cost of Sales /

Inventory - lower Cost of Sales /

Payables - upper Cost of Sales /

Payables - median Cost of Sales /

Payables - lower Sales / Working

Capital - upper Sales / Working

Capital - median Sales / Working

Capital - lower EBIT / Interest -

upper

[37] 10.0 [59] 6.2 [15] 24.3 [22] 16.6 [34] 10.7 9.2 18.2 79.8 6.6 [41] 9.0 [70] 5.2 [16] 22.9 [28] 12.9 [54] 6.8 7.5 13.6NM 8.4 [54] 6.7 [89] 4.1 [5] 74.0 [11] 32.1 [19] 19.2 6.6 12.2 60.9 5.8 [37] 9.9 [60] 6.1 [25] 14.6 [35] 10.6 [46] 8.0 9 42.7 -84.7 8.6 [45] 8.1 [55] 6.6 [22] 16.6 [33] 11.0 [41] 9.0 6.8 15.8 -52.3 5.2 [48] 7.7 [72] 5.1 [25] 14.7 [34] 10.9 [53] 6.9 7 12.1 28.9 6.1 [55] 6.7 [85] 4.3 [21] 17.2 [31] 11.6 [56] 6.6 7.8 15.2NM 7.3 [32] 11.3 [55] 6.7 [20] 18.1 [36] 10.0 [60] 6.0 10.7 20.7 134.9 13.3 [63] 5.8 [88] 4.1 [24] 15.4 [37] 9.9 [56] 6.5 5.5 11.1 NM 11.9 [57] 6.5 [77] 4.7 [19] 19.5 [39] 9.4 [59] 6.2 4.4 8.9 32.7 9.9 [52] 7.0 [74] 4.9 [26] 13.9 [35] 10.3 [51] 7.2 6.3 11.7 135.5 7.5 [63] 5.7 [120] 3.0 [25] 14.7 [41] 8.9 [64] 5.7 6.1 13.8 454 5.8 [93] 3.9 [125] 2.9 [23] 15.6 [44] 8.3 [70] 5.2 4 6.2 18 14.1 [96] 3.8 [139] 2.6 [29] 12.6 [48] 7.5 [75] 4.8 3.2 7.4 18.5 19.8 [67] 5.5 [97] 3.8 [28] 12.8 [44] 8.3 [59] 6.2 4.3 12.8 88.4 21.3 [53] 7.0 [83] 4.4 [27] 13.4 [43] 8.5 [61] 6.0 5.7 9.6 316.6 12.7 [60] 6.1 [97] 3.7 [22] 16.4 [34] 10.6 [51] 7.2 4.2 7.9 48 7.7 [62] 5.9 [90] 4.0 [20] 18.1 [32] 11.3 [47] 7.8 4.9 12.7 47.6 7.4 [59] 6.1 [90] 4.1 [17] 20.9 [31] 11.7 [53] 6.9 4.6 9.7NM 15 [56] 6.6 [86] 4.2 [22] 16.9 [37] 9.8 [49] 7.4 7.9 16.7 58.3 5.3

[97] 3.8 [163] 2.2 [11] 33.9 [26] 14.0 [43] 8.5 3.4 5.1 11.8 12.4 [42] 8.8 [72] 5.1 [16] 22.6 [28] 13.1 [43] 8.5 5.5 11 41.5 9.6 [122] 3.0 [177] 2.1 [13] 27.8 [24] 15.1 [46] 8.0 3.3 6.2 14 6.5EBIT / Interest -

median EBIT / Interest -

lower Net Profit + DDA

/ Curr Mat LTD - upper Net Profit + DDA

/ Curr Mat LTD - median Net Profit + DDA

/ Curr Mat LTD - lower Fixed / Worth -

upper Fixed / Worth -

median Fixed / Worth -

lower Debt / Worth -

upper Debt / Worth -

median

2.8 1.5 6.3(18) 3.8 2.3 0.7 1.6 3.5 0.9 2.1 (49) 3.5 0.8 7.4(16) 3.4 1.5 0.5 0.9 2.1 0.7 1.6 (305) 2.6 1.4 3.1(72) 2.0 0.8 0.5 1 2.1 0.7 1.6 (59) 4.1 2.2 5.6(27) 3.2 1.6 0.7 1.4 2.6 0.9 2 (17) 2.6 1.1 0.7 1.4 2.6 1.1 1.6 (74) 4.1 1.9 4.8(30) 2.2 1.3 0.4 1 2.3 0.8 2 (70) 3.3 1.5 7.5(27) 2.6 0.9 0.5 1 2.5 1 2.2 (35) 6.8 1.3 33.4(17) 4.0 1.8 0.6 1 1.9 0.9 1.7 (75) 3.9 1.2 3.9(30) 1.9 1 0.5 1.3 2.7 0.7 2 (57) 4.2 1.5 19.8(23) 5.2 2.2 0.4 1 1.8 0.7 1.4 (159) 3.2 1.5 4.9(57) 2.5 1.3 0.6 1.1 2.4 0.8 2 (43) 3.2 1.1 3.8(10) 1.6 -0.6 0.6 0.9 2.2 0.7 1.7 (64) 4.2 1.7 29.1(23) 3.3 0.8 0.3 0.6 1.1 0.6 1.6 (65) 4.1 1.3 19.9(25) 7.3 2.6 0.3 0.6 1.5 0.6 1.2 (38) 4.9 1 12.7(15) 5.9 0.9 0.4 1 2.7 0.5 2.1 (94) 3.7 1.8 7.1(31) 1.9 1.1 0.4 0.8 1.9 0.7 1.6 (71) 3.0 1.3 31.2(25) 3.1 1.5 0.4 0.9 3 0.7 2.1 (54) 2.5 0.9 10.4(27) 2.7 1.4 0.4 1.1 2.2 1.1 2.3 (41) 3.9 1.7 7.7(13) 4.6 1.6 0.3 0.6 1.7 0.5 1.7 (54) 3.0 1.3 6.5(18) 3.5 2.2 0.3 0.9 1.7 1 2.2

(29) 3.3 0.9 8.5(12) 2.3 1.2 0.2 0.4 1.2 0.5 0.9 (509) 3.0 1.3 4.6(175) 2.3 1.2 0.4 0.9 2.3 0.7 1.6 (48) 3.0 1.3 2.7(12) 1.7 0.5 0.2 0.7 2.1 0.8 1.9 RATIOSDebt / Worth -

lower %Profit before

Taxes / Tangible Net Worth - upper%Profit before

Taxes / Tangible Net Worth - median %Profit before

Taxes / Tangible Net Worth - lower %Profit before

Taxes / Total Assets - upper %Profit before

Taxes / Total Assets - median %Profit before

Taxes / Total Assets - lower Sales / Net Fixed

Assets - upper Sales / Net Fixed

Assets - median

5.5 32.9(55) 19.8 7.8 12.2 6.2 1.8 7.4 4.4 3.8 48.8(51) 12.7 4.8 17.6 6.8 0.2 14.4 7.3 3.2 33.6(303) 16.3 3.5 13.3 6.3 1.5 9.9 5.2 3.1 42.7(62) 27.3 8.9 16.5 7 3.3 6.9 3.9 3.4 29.2(19) 17.4 8.1 10.9 6.4 1.7 6.8 3.2 4.3 38.8(69) 20.4 4.9 14.8 8.1 2.3 16.1 7.1 7.2 49.3(62) 24.6 8.7 14.9 7.2 1.8 13.5 6.1 3.2 42(35) 23.2 10 16.7 7.7 0.4 17.5 7.8 6.2 41.6(73) 20.3 5 17.8 8 1.3 11.5 4.6 4.8 43.6(52) 23.9 9.9 15.7 8.8 1.4 16 6.5 4.2 45.8(165) 23.4 8.6 16.8 7.1 1.8 11 5.3 4.6 32.4(42) 17.8 2.9 13.2 5.3 0.3 11.4 7 3.8 61(67) 24.8 7.3 20.1 8.5 2.1 21.7 8.2 2.9 61.6(70) 25.2 4.2 22 8.9 2 13.2 5.2 5.4 42.8(36) 24.0 2.6 17.7 11.2 -0.7 13.4 7.8 4.6 41.1(93) 22.9 9.6 17.9 6.9 2.8 15.8 7.3 5.9 47.6(77) 18.9 4.5 14.9 5.3 1 19.2 5.2 5.9 34.4(51) 18.8 3.1 12.2 4 -0.9 17.3 5.2 4.5 56.4(43) 26.5 14.9 19.6 11.1 2.8 17.3 7.8 4.6 37.2(53) 18.3 5.1 11.9 4.9 1.1 22.4 7

2.7 45.3(30) 14.3 -1.1 19.3 5.7 -0.6 12.1 6.5 4.9 47(492) 19.8 5 15.8 6.3 1 15.1 7 4.9 49.8(45) 19.1 3.4 15 6.2 1.3 22.9 7.6Sales / Net Fixed

Assets - lower Sales / Total

Assets - upper Sales / Total

Assets - median Sales / Total

Assets - lower %Depr, Depl,

Amort / Sales - upper %Depr, Depl,

Amort / Sales - median %Depr, Depl,

Amort / Sales - lower %Officers',

Directors', Owners' Comp / Sales - upper %Officers',

Directors', Owners' Comp / Sales - median %Officers',

Directors', Owners' Comp / Sales - lower

2.4 2.7 2.1 1.4 1.2(56) 2.4 4.4 2.7(10) 4.5 8.8 3.4 3 2.1 1.6 1.4(46) 3.1 4.7 2.6(19) 4.3 7.5 3 2.8 2 1.3 2(291) 3.5 5.5 1.3(110) 2.4 5.5 2.4 2.3 1.9 1.3 1.7(58) 3.1 4.8 1.8(13) 3.9 6.1 1.8 2.3 1.8 1 2.1(14) 4.1 6.9 4.2 2.9 2.3 1.6 1.3(78) 2.3 3.6 1.4(28) 2.5 8 3.4 2.7 2 1.7 1.3(65) 2.9 4.2 1.5(24) 3.5 4.6 3.7 3.4 2.5 1.4 1.1(34) 1.9 4.4 2.8 2.4 1.6 1.1 1.5(77) 3.1 6 2.1(24) 5.2 10.7 3.2 2.4 1.7 1.1 1.2(55) 2.9 5.3 2.4(21) 4.8 9.5 3.3 2.6 2 1.4 1.7(162) 3.2 5.3 1.9(58) 4.8 7.6 4.2 2.6 2 1.5 1.3(37) 2.3 3.9 1.4(13) 2.7 8.4 4 2.6 1.8 1.2 0.9(61) 2.2 4.4 1.9(17) 5.1 9.4 2.7 2 1.2 0.9 1.4(63) 2.9 4.9 1.8(17) 4.9 14.9 4.5 2.7 2.1 1.4 1.5(38) 2.1 3.2 1.6(14) 2.6 4.3 4.1 2.8 1.8 1.4 1.4(91) 2.3 3.5 1.4(25) 5.4 9.3 3 2.6 1.7 1.3 1(74) 2.5 4.6 1.5(21) 5.0 7.6 2.9 2.4 1.8 1.3 1.1(48) 2.4 3.9 1.7(17) 3.6 5.5 3.8 2.6 2.1 1.6 1.1(43) 1.9 3.5 0.8(12) 2.9 3.9 4.4 2.8 2.1 1.6 1.2(50) 2.7 4.3 3.9(19) 4.8 8

4.1 2.4 1.7 1.4 2.1(29) 3.0 4.1 2.4(15) 3.5 5.4 3.8 2.8 2.1 1.6 1.6(501) 3.0 5 2.9(264) 5.0 8.4 4.4 2 1.6 1 1.9(46) 2.7 4.4 2.2(18) 5.8 10.83123031M 1575682M

1400509M 720086M 6806789M 4585226M 2836471M 1962981M 1385544M 1212795M 3179526M 1975107M 1707790M 985489M 5095024M 2074671M 3099180M 2643383M 2625260M 1865727M 4178120M 2746111M 1903193M 1191512M 3030563M 2235379M 3132574M 2838248M 2005088M 1143319M 2619274M 1943332M 4610758M 3243704M 3470999M 2494818M 2221138M 1335548M 1460164M 866927M

698273M 481420M 8180384M 4671592M 1105409M 872732M Net Sales ($) Total A ssets ($)Data Period 4/1/00 3/31/01

Unqualified Reviewed Compiled Tax Returns Other Number of Statements Cash &

Equivalents Trade

Receivables - (net) Inventory All Other Current Assets Total Current

Assets

221111 311211 15 5 7 1 16 44 7.5 20.1 17.1 1.2 45.9 313311 10 10 9 2 4 35 6.2 26.5 24 2.7 59.4 321113 58 65 63 18 64 268 5.7 11.7 27.9 3.9 49.3 322121 26 10 2 16 54 2.7 23.1 21.2 0.9 47.9 322130 6 4 1 1 6 18 5.5 25.1 17 0.4 48 322222 15 21 12 2 23 73 8.1 25.8 19.6 2.2 55.7 322299 20 10 14 5 17 66 4.1 25.4 26.8 1.5 57.8 324110 19 6 7 15 47 7.7 23.2 14.9 4.3 50.1 325188 17 12 10 4 29 72 6.9 24.5 19.5 3.4 54.3 325199 23 10 7 19 59 8.2 20.9 18.8 2.4 50.3 325211 36 30 32 6 40 144 4.5 29.6 22.3 2.6 58.9 325311 10 7 6 1 18 42 4.7 23.1 27.5 1.8 57.1 325411 18 8 10 2 19 57 8.7 17.8 26.2 5.7 58.4 325412 25 9 16 2 22 74 8.7 24.6 22.7 2.6 58.7 325611 13 8 6 3 14 44 7.6 23.7 25.9 3.7 60.9 325998 20 19 30 9 42 120 6 27.1 22.2 4 59.2 331111 23 15 8 6 28 80 5.2 25.2 20.4 2.7 53.4 331210 11 8 8 1 27 55 4.1 28.6 28.9 1.8 63.4 331221 12 12 8 1 12 45 5.8 28.8 24 1.1 59.7 331222 13 12 3 2 18 48 5.7 25.1 27.4 2.1 60.2 331314 332211 5 9 4 1 7 26 9.3 20.8 30.1 2 62.3 332999 67 104 141 53 165 530 7.6 28.4 20.8 1.8 58.6 336412 16 16 5 2 16 55 7.6 19.9 28 3.2 58.6 NAICS Sector Type of Statement ASSETSFixed A

ssets (net) Intangibles (net) All Other NonCurrent A

ssets Total A

ssets Notes PayableShort Term Cur. Mat.-L/T/D Trade Payables Income Taxes Payable All Other Current

Liabilities Total Current

Liabilities

44.3 3.7 6.1 100 7.2 3.3 12.9 0.3 4.9 28.5 28.3 3.7 8.7 100 11.3 4.5 15.3 0.2 14.4 45.7 40.6 1 9.1 100 15.4 5.4 6.5 0.2 6.7 34.2 44 3.9 3.6 100 9.1 7.2 15.1 0.1 8.2 39.7 39.1 3.3 9.6 100 5.9 5.2 21.3 0.1 5.1 37.6 31.3 5.2 7.7 100 7 5.1 15.5 0.1 6.7 34.3 32 3.6 6.6 100 14.5 4.1 16.4 0.5 8.1 43.6 39.4 2 8.5 100 6.1 2.6 18.8 0.4 7 34.8 30.3 6.5 8.2 100 8.4 3.4 14.6 0.4 8 34.8 35.7 6.5 7.5 100 6.3 3.2 12.6 0.3 6.9 29.3 34.2 2.6 4.3 100 13.3 5.3 17.7 0.5 11.6 48.3 31.5 4.9 6.5 100 17.2 3.3 14.9 0.4 12.5 48.3 29.7 5.6 6.3 100 6.2 3.2 13.2 0.2 8.4 31.2 28.6 7.4 5.3 100 8 4.6 17.1 0.4 9.1 39.2 26.6 4.9 7.6 100 11 3.7 16 0.4 8.7 39.9 27.2 6.3 7.3 100 11 4.2 16.5 0.2 10 41.9 35.5 3.5 7.7 100 9.3 4.5 14.6 0.5 8.3 37.2 29.1 1.9 5.5 100 12.9 3.1 18 0.3 9.5 43.9 31.9 1.6 6.8 100 15 5.5 16.8 0.1 7.2 44.7 29.9 2.2 7.7 100 12.5 2.7 15.8 0.2 6.5 37.8

28.1 5.3 4.4 100 6.8 7 8.6 0.3 9.1 31.7 33.3 3.5 4.7 100 13.6 4.9 14.8 0.4 10.4 44.1 32.6 6.2 2.6 100 10.1 6.5 10.8 0.4 7.8 35.6 LIABILITIESLong Term Debt Deferred Taxes All Other NonCurrent Liabilities Net Worth Total Liabilities & Net Worth Net Sales Gross ProfitOperating Expenses Operating Profit All Other Expenses (net) Profit Before

Taxes

24.9 1.1 3.9 41.6 100 100 22.7 22 0.7 -0.7 1.3 19.7 0.4 2.9 31.3 100 100 28.8 26.7 2 1.8 0.2 22.2 0.5 3.3 39.8 100 100 19.5 16 3.5 1.5 2 25.2 1.6 5.1 28.4 100 100 21.7 16.6 5.1 2.1 3 20 1.1 4.7 36.6 100 100 18.3 14.5 3.8 -0.7 4.5 17.7 0.5 3.7 43.9 100 100 31.1 25 6.1 1.4 4.7 19.7 0.5 3.9 32.3 100 100 29 25.1 3.9 -0.4 4.3 20.5 1.9 2.9 39.8 100 100 28.6 19.2 9.4 0.1 9.3 18.1 0.9 7.7 38.5 100 100 34 27.3 6.7 2.2 4.5 21 1.3 3.7 44.6 100 100 32.2 24 8.2 0.4 7.9 20.2 0.7 7.7 23 100 100 27.6 22.6 5 1.9 3.1 10.4 0.5 4.7 36 100 100 31.4 28.5 3 0.5 2.5 21.8 0.5 4.5 42.1 100 100 44.1 38.4 5.7 0.7 5 18.8 0.4 5.8 35.8 100 100 42.1 33.7 8.4 1.3 7.1 14.1 0.4 4.6 40.9 100 100 40.5 34.5 6 1.3 4.8 16.2 0.5 3.4 37.9 100 100 34.8 29.7 5.1 1.2 3.9 21.6 0.9 6 34.4 100 100 22.1 17.6 4.5 2.5 2 17.2 0.8 6.4 31.7 100 100 19.4 15 4.4 1.2 3.2 23.9 0.8 5.6 24.8 100 100 23.6 19.1 4.5 0.4 4.1 12.9 0.3 5.3 43.7 100 100 23.3 18.1 5.2 1.3 3.9

18 0.2 7 43 100 100 32.2 24.6 7.6 1.8 5.7 19.3 0.5 4.6 31.5 100 100 31.1 25.2 5.9 1.5 4.3 25.2 0.7 4.6 34 100 100 28.6 23.5 5.1 2 3.1 INCOME DA

TACurrent - upper Current - median Current - lower Quick - upper Quick - median Quick - lower Sales / Receivables - upper Sales /

Receivables - median Sales /

Receivables - lower Cost of Sales /

Inventory - upper

2.7 1.6 1 1.9 1 0.4[25] 14.5 [32] 11.4 [41] 8.9 [19] 19.2 2.2 1.4 1.1 1.1 0.7 0.4[30] 12.3 [43] 8.5 [54] 6.8 [23] 15.7 2.7 1.5 1 1(266) .5 0.2[11] 33.0 [16] 22.8 [25] 14.4 [32] 11.4 1.6 1.3 0.9 0.9 0.6 0.5[30] 12.1 [39] 9.4 [48] 7.6 [31] 11.7 2.6 1.6 0.9 1.3 0.9 0.6[24] 14.9 [37] 9.8 [48] 7.6 [23] 15.8 2.8 1.7 1 1.8 1 0.6[32] 11.6 [41] 8.9 [52] 7.1 [27] 13.8 2 1.3 0.9 1 0.7 0.5[32] 11.3 [40] 9.1 [53] 6.9 [34] 10.8 2.1 1.3 1.1 1.3 0.8 0.6[18] 20.7 [32] 11.4 [55] 6.6 [9] 39.2 2.5 1.6 1 1.4 1 0.5[35] 10.5 [46] 8.0 [59] 6.2 [38] 9.7 2.5 1.8 1.2 1.4 1 0.7[32] 11.3 [47] 7.7 [57] 6.4 [26] 14.1 2 1.4 1 1.2 0.8 0.5[38] 9.6 [48] 7.6 [59] 6.1 [32] 11.3 2.1 1.3 0.9 1.2 0.6 0.3[28] 13.0 [36] 10.2 [56] 6.5 [39] 9.4 2.7 2.2 1.4 1.3 0.8 0.5[27] 13.6 [40] 9.0 [53] 6.9 [69] 5.3 2.7 1.6 1.2 1.5 0.8 0.5[35] 10.3 [47] 7.8 [68] 5.3 [46] 7.9 2.7 1.4 1 1.5 0.6 0.5[26] 14.0 [41] 9.0 [54] 6.8 [46] 8.0 2.4 1.5 1 1.5 0.8 0.5[36] 10.2 [47] 7.8 [56] 6.5 [35] 10.3 2.1 1.4 1 1.3 0.8 0.5[36] 10.0 [49] 7.4 [59] 6.1 [22] 16.6 2.3 1.6 1 1.1 0.7 0.5[37] 10.0 [47] 7.8 [61] 6.0 [41] 8.9 3 1.6 0.9 1.7 0.8 0.5[29] 12.4 [44] 8.2 [55] 6.7 [19] 19.5 2.6 1.4 1.1 1.2 0.7 0.5[34] 10.8 [44] 8.2 [54] 6.8 [33] 10.9

3.8 2.3 1.6 2.4 1.1 0.4[26] 14.3 [41] 8.9 [55] 6.6 [45] 8.1 2.6 1.6 1.1 1.7 0.9 0.6[33] 11.0 [46] 8.0 [60] 6.1 [20] 18.6 2.5 1.5 1.1 1.1 0.7 0.5[29] 12.7 [44] 8.3 [59] 6.2 [65] 5.6Cost of Sales /

Inventory - median Cost of Sales /

Inventory - lower Cost of Sales /

Payables - upper Cost of Sales /

Payables - median Cost of Sales /

Payables - lower Sales / Working

Capital - upper Sales / Working

Capital - median Sales / Working

Capital - lower EBIT / Interest -

upper

[35] 10.4 [57] 6.4 [15] 24.0 [23] 16.1 [35] 10.4 6.2 13.8 218 6 [50] 7.3 [72] 5.0 [15] 24.4 [29] 12.4 [53] 6.9 6.5 14.1 80.4 6 [56] 6.6 [94] 3.9 [4] 86.3 [9] 38.5 [17] 21.4 6.3 12.7 180.6 5.1 [46] 8.0 [66] 5.5 [22] 16.8 [32] 11.4 [39] 9.4 10.1 22.3 -113.2 5.3 [42] 8.6 [55] 6.7 [21] 17.2 [27] 13.4 [48] 7.7 7.1 13.6 -29.9 10.6 [45] 8.2 [67] 5.5 [18] 19.9 [34] 10.8 [52] 7.0 6.2 11.5 254.7 6.5 [51] 7.1 [92] 4.0 [23] 16.2 [32] 11.5 [48] 7.6 6.8 15.8 -74.5 5.3 [20] 18.0 [58] 6.3 [22] 16.4 [37] 10.0 [57] 6.4 8.9 24.9 185.5 11.2 [54] 6.8 [89] 4.1 [23] 15.8 [34] 10.6 [58] 6.3 4.9 8.4 775.6 8.7 [57] 6.4 [87] 4.2 [21] 17.1 [40] 9.1 [54] 6.7 4.4 8.2 25.6 9.9 [49] 7.5 [73] 5.0 [21] 17.0 [34] 10.6 [54] 6.8 7 15.4NM 4.8 [60] 6.1 [125] 2.9 [20] 18.3 [32] 11.3 [50] 7.3 8.2 18 -50.9 8.1 [104] 3.5 [135] 2.7 [27] 13.5 [43] 8.4 [67] 5.4 4.1 6.3 13.2 11.9 [94] 3.9 [135] 2.7 [31] 11.7 [49] 7.4 [81] 4.5 4.1 8.2 21.1 13.2 [63] 5.8 [92] 4.0 [16] 23.1 [34] 10.7 [58] 6.2 7 14.3NM 15.3 [58] 6.3 [85] 4.3 [26] 13.8 [41] 9.0 [60] 6.0 5.5 11.9NM 10.5 [57] 6.4 [82] 4.5 [23] 15.6 [37] 9.8 [53] 6.9 5.7 12.3 93 5 [64] 5.7 [101] 3.6 [17] 21.2 [29] 12.4 [58] 6.3 5.2 10.6 197.4 8.1 [48] 7.5 [91] 4.0 [17] 20.9 [27] 13.3 [47] 7.8 4.6 10.1 -88.2 4.4 [58] 6.3 [87] 4.2 [21] 17.3 [32] 11.6 [46] 7.9 5 13.1 24.9 9.1

[81] 4.5 [134] 2.7 [17] 22.0 [23] 15.7 [35] 10.6 3.9 5.4 7.9 15.6 [43] 8.4 [78] 4.7 [16] 22.3 [29] 12.8 [44] 8.2 5.8 10.8 55.7 8.5 [90] 4.0 [133] 2.7 [18] 20.3 [31] 11.9 [53] 6.9 4.2 8.3 33.2 4.6EBIT / Interest -

median EBIT / Interest -

lower Net Profit + DDA

/ Curr Mat LTD - upper Net Profit + DDA

/ Curr Mat LTD - median Net Profit + DDA

/ Curr Mat LTD - lower Fixed / Worth -

upper Fixed / Worth -

median Fixed / Worth -

lower Debt / Worth -

upper Debt / Worth -

median

(42) 2.6 1.1 5.9(14) 3.1 1.8 0.6 1.1 2.1 0.8 1.3 (33) 2.2 0.2 6.4(10) 2.3 1.4 0.3 0.8 5.2 0.7 2.1 (252) 1.8 0.6 3(66) 1.4 0.7 0.5 1 2.1 0.7 1.5 (53) 3.1 0.1 3.5(21) 1.5 0.2 0.7 1.5 3.5 1 2.3 (17) 1.9 1.5 0.7 1.7 3 0.8 2.3 (66) 2.3 1 3.4(23) 1.9 0.9 0.4 0.8 1.5 0.8 1.4 (63) 2.3 1.3 5.4(20) 2.5 1.7 0.5 1 2.2 1.1 2.1 (42) 4.1 1.8 12.1(15) 2.6 0.4 0.4 1 2 0.9 1.6 (62) 3.6 1.2 10.7(19) 1.8 1.1 0.4 1 2.6 0.8 1.9 (56) 3.8 1.6 12(20) 2.3 1.3 0.4 1.1 1.9 0.6 1.3 (131) 2.4 1 6(41) 2.7 1.4 0.5 1.2 3.6 1 2.3 (40) 2.0 1.3 5.5(13) 1.8 1.2 0.5 0.9 2.9 0.6 1.7 (52) 2.9 1.2 7(23) 2.5 0.5 0.4 0.7 1.4 0.7 1.5 (68) 4.2 1.7 7.4(29) 2.9 1.4 0.3 0.7 1.7 0.9 1.9 (38) 4.1 1.5 0.3 0.8 2.1 0.8 2 (107) 2.6 1.1 6.2(44) 1.9 0.5 0.3 0.7 2.8 0.7 1.9 (71) 2.3 0.9 3.4(21) 1.7 0.9 0.6 1.2 3.5 0.9 2.2 (54) 3.9 1.1 6.7(14) 4.3 1.9 0.3 0.9 2.2 0.9 1.9 (40) 2.5 1.3 7.4(13) 2.2 1.7 0.5 1.2 10.8 0.6 2.6 (42) 3.0 1.5 9.3(12) 1.6 0.7 0.2 0.6 1.7 0.5 1.5

(25) 3.1 1.8 6.2(11) 2.4 1.6 0.2 0.6 2.3 0.5 0.9 (489) 3.1 1.2 5.2(148) 2.4 1.2 0.4 1 2.6 0.7 1.8 (53) 2.4 0.9 6.2(17) 1.9 0.8 0.4 1.1 2.3 0.8 2.1 RATIOSDebt / Worth -

lower %Profit before

Taxes / Tangible Net Worth - upper%Profit before

Taxes / Tangible Net Worth - median %Profit before

Taxes / Tangible Net Worth - lower %Profit before

Taxes / Total Assets - upper %Profit before

Taxes / Total Assets - median %Profit before

Taxes / Total Assets - lower Sales / Net Fixed

Assets - upper Sales / Net Fixed

Assets - median

2.9 19.4(40) 9.3 1 7.8 3.6 0.1 8.7 4.4 8.1 36.3(29) 10.6 -0.3 7.5 4.2 -3 28.8 10.7 3.4 22.6(243) 9.6 -1.6 9.7 3.3 -2.2 9.8 5.4 8.8 50.2(45) 21.2 -8 13.6 8 -3.6 8.8 4.2 10.6 40.7(17) 22.4 5.3 11.7 3.3 1.3 12.2 5 2.6 36.3(67) 13.8 0.4 14.4 5.6 0.1 16.9 7.5 6.6 37.1(59) 16.3 5.3 11.7 4.2 0.9 16.2 7.6 2.9 51.1(46) 27.4 5.3 17.1 8 2.3 19.5 7.5 12.8 43.5(60) 20.1 5.4 15.2 6.8 0.4 16.1 5.7 4.2 51.4(53) 21.5 10.4 17 8.4 1.6 15.1 4.8 7 42.5(122) 26.2 3.8 13.9 5.5 0.4 14.3 6.1 5.2 30.1(36) 18.2 8.8 11.4 4 1.2 13.3 6.7 3.7 31.1(52) 14.0 4.7 13.5 5.4 1.1 13 7.7 6.6 65(66) 30.9 12 16.7 8 2.1 14.6 5.2 3.7 44.9(41) 23.0 6 17.9 9 0.9 25.9 10.1 7.4 43.9(108) 17.7 2.1 13.8 5.1 0.4 23.1 9.3 7.8 27.7(69) 9.2 0 8.9 3.9 -0.7 9.6 5.3 5.8 47.2(51) 21.2 5.1 14.2 6.9 0.6 19.2 7 25.8 30.7(35) 14.4 7.7 16.6 6.1 1.4 19.1 8.6 3.6 28.3(44) 16.1 4.7 13 5 1.2 22.5 7.2

4.3 57.3(23) 14.6 6.3 15.8 6.5 2.1 13.5 6.2 5.7 48.5(467) 23.1 5.8 17.7 7.4 0.9 14.5 7.2 5.2 40.4(47) 16.7 -0.3 12 6.4 -0.2 10.3 5.8Sales / Net Fixed

Assets - lower Sales / Total

Assets - upper Sales / Total

Assets - median Sales / Total

Assets - lower %Depr, Depl,

Amort / Sales - upper %Depr, Depl,

Amort / Sales - median %Depr, Depl,

Amort / Sales - lower %Officers',

Directors', Owners' Comp / Sales - upper %Officers',

Directors', Owners' Comp / Sales - median %Officers',

Directors', Owners' Comp / Sales - lower

2.2 2.6 1.9 1.2 2.1(39) 3.2 4.4 4.7 3.2 2.5 1.6 0.7(33) 2.0 3.4 1.5(13) 3.4 6 3.2 2.8 2 1.4 2.1(248) 3.3 5.5 1.2(92) 1.9 4.6 2.6 2.6 1.8 1.4 1.4(47) 2.9 4.5 3.1 2.8 1.9 1.4 1.7(16) 2.4 3.8 4.1 3.1 2.2 1.5 0.8(65) 2.6 4.2 1.6(26) 2.8 6 4 2.9 2 1.5 1(61) 2.6 4.6 1.7(26) 4.3 6.8 2.9 3.7 2.2 1.4 0.9(38) 1.5 4 2.3(10) 4.5 9.8 3.3 2.7 1.7 1.1 1(57) 2.9 4.2 2.2(18) 3.7 9.7 2.3 2.2 1.4 1 1.3(49) 2.7 5.1 2.2(11) 4.3 8.4 3.6 2.9 2.1 1.4 1.1(123) 2.2 4.2 1.6(47) 4.0 8.6 4.3 2.5 1.9 1.7 1.7(39) 2.4 4.1 1.6(14) 3.8 8.6 3.5 2.5 1.9 1.1 1.5(53) 2.8 5 2.4(10) 5.7 9.2 2.8 2.5 1.4 1.1 0.9(64) 2.4 4.5 1.3(20) 7.0 10.1 5.7 2.9 2.2 1.9 0.8(36) 1.8 3.2 2.5(13) 5.2 11.1 4.3 2.9 2 1.4 0.6(104) 1.6 3.6 2.4(38) 5.9 9.5 2.9 2.4 1.7 1.2 1.6(65) 3.0 5.4 1.9(17) 4.9 7.3 4.2 2.5 2.1 1.6 0.7(49) 1.9 3.2 1.1(17) 2.8 7.4 3.9 3 2.2 1.6 1.3(41) 2.1 4.3 3.6 2.3 2 1.4 1(41) 2.2 3.3 1.7(17) 4.1 6.5

3.5 2.2 1.7 1.3 1.4(25) 3.3 5.3 3.9 2.8 2.1 1.5 1.4(481) 2.8 4.7 2.8(261) 4.8 8.2 3.8 2.2 1.6 1.2 2.3(53) 3.4 5.8 1.5(12) 4.9 9.62145928M 1189207M

502588M 261769M 9489578M 5023073M 2906514M 2066267M 953011M 700746M 2188129M 1340947M 1988404M 991789M 6167750M 2773021M 3277314M 2732900M 2573668M 1869397M 4510836M 2917156M 1550978M 870549M 3198151M 1834223M 3058663M 2702597M 2179955M 1085276M 3912471M 2898928M 3626800M 2874293M 2535239M 1563464M 2209475M 1097863M 2058063M 1175347M

1013633M 640200M 11080584M 5307303M 1538713M 1226424M Net Sales ($) Total A ssets ($)Data Period 4/1/01 3/31/02

Unqualified Reviewed Compiled Tax Returns Other Number of Statements Cash &

Equivalents Trade

Receivables - (net) Inventory All Other Current Assets Total Current

Assets

221111 311211 16 6 7 2 16 47 6.7 17.8 17.7 1.9 44.2 313311 7 8 7 1 7 30 5.5 26.9 24 1.5 57.8 321113 79 61 79 22 86 327 5.3 11.8 26.8 4.8 48.7 322121 17 4 7 2 27 57 4 22.8 15.2 2.5 44.5 322130 10 4 8 3 25 3.1 23.5 14.9 4.6 46.1 322222 21 17 10 3 21 72 5.4 27.7 21.3 2.1 56.5 322299 25 18 20 4 27 94 6.1 26.6 23.6 1.9 58.1 324110 16 2 5 15 38 9.7 22.3 16.7 4 52.7 325188 15 14 15 2 33 79 6.5 24.5 18.2 2.7 51.8 325199 28 8 10 2 19 67 6.8 19.5 17.5 4.5 48.4 325211 32 21 32 6 58 149 6.5 24.9 21.4 3.1 56 325311 10 6 5 2 10 33 6.8 21.6 25.4 2.5 56.3 325411 15 6 5 2 22 50 7.7 21.4 25.9 2.1 57.2 325412 26 7 23 4 21 81 10.3 25.3 21.3 3.7 60.6 325611 7 4 11 2 16 40 6.3 26.6 25.6 2.6 61.1 325998 20 15 25 2 28 90 8.9 26.7 23.5 2.7 61.8 331111 26 12 19 1 33 91 4.5 26.1 22 3.1 55.6 331210 13 9 7 2 34 65 4 26.1 27.3 2.1 59.4 331221 10 7 8 1 13 39 9 24.8 22 4.1 59.9 331222 15 9 3 4 17 48 5.7 27.3 24.3 1.1 58.4 331314 332211 5 4 5 1 14 29 4.8 21.9 40.3 0.8 67.8 332999 62 99 103 32 160 456 7.8 24.4 21.2 2.2 55.5 336412 13 10 8 2 27 60 7.6 23.3 32.5 2.3 65.7 NAICS Sector Type of Statement ASSETSFixed A

ssets (net) Intangibles (net) All Other NonCurrent A

ssets Total A

ssets Notes PayableShort Term Cur. Mat.-L/T/D Trade Payables Income Taxes Payable All Other Current

Liabilities Total Current

Liabilities

47.2 2.1 6.6 100 8.1 3.6 10.6 0.4 6.4 29.1 32.3 4.6 5.3 100 14.2 4.7 15.7 0.1 6.8 41.5 41 0.8 9.5 100 13.1 5.4 7 0.1 5.5 31 46.9 4.1 4.5 100 8.8 7 12.8 0.2 8.8 37.5 42.7 5.6 5.6 100 8 9.1 14.5 0 7.9 39.5 32.6 3.9 7.1 100 10.7 5.4 17.6 0 6.6 40.4 32.1 3.5 6.3 100 12.9 5.4 15.2 0.4 7.4 41.3 34.8 3.2 9.3 100 7.9 3.3 18.9 0.2 7.7 38 36.6 4.7 6.9 100 9 4.9 14.5 0.4 8.1 37 37.9 5.3 8.4 100 6.4 4.5 12 0.3 7.4 30.6 36 3.8 4.2 100 11.8 5.1 14.4 0.2 10.9 42.4 30.1 7 6.6 100 14.5 3.2 12.5 0.5 10.4 41.1 29 8.1 5.7 100 7 4.9 14.2 0.3 10.7 37.1 23.3 7.5 8.6 100 5 3.1 18.3 1 10 37.3 28 6.3 4.6 100 12.8 5.2 16.8 0.3 19.2 54.3 26.9 5.5 5.8 100 9.5 3.7 15.9 0.2 9.3 38.6 33.4 2.6 8.4 100 11.7 4 14.5 0.4 9.6 40.2 31.7 1.8 7.1 100 13 3.5 13.7 0.6 8.8 39.6 31.2 2.9 6 100 9.8 3.8 13.3 0 9.9 37 33.8 2.9 4.9 100 11.8 4.1 17.1 0.3 8.3 41.7

24.7 1.3 6.2 100 12.5 3.6 11.3 0.1 6.2 33.6 34.7 3.8 6 100 9.7 5.4 12.5 0.3 8 35.8 24.4 5.6 4.2 100 12.4 5.3 15.2 0.5 8.8 42.2 LIABILITIESLong Term Debt Deferred Taxes All Other NonCurrent Liabilities Net Worth Total Liabilities & Net Worth Net Sales Gross ProfitOperating Expenses Operating Profit All Other Expenses (net) Profit Before

Taxes

22.3 1.5 4.8 42.3 100 100 23 19.8 3.2 1.5 1.8 24.6 0.6 4.4 28.8 100 100 23.6 21.9 1.7 1.8 -0.1 25 0.6 3.6 39.8 100 100 20.3 17.4 2.9 1.4 1.5 25.1 1.1 4.3 31.9 100 100 24.9 19.6 5.3 2.6 2.7 25.8 1.7 2.1 30.8 100 100 20 16.5 3.5 0.8 2.7 17.6 0.6 4.4 37 100 100 28 25.3 2.7 1.5 1.3 17.2 0.5 5.8 35.2 100 100 25.6 21.5 4 1.2 2.8 17.2 1.6 3.7 39.5 100 100 24.2 15.7 8.5 0.8 7.7 20.9 0.8 8.5 32.2 100 100 34.9 31.1 3.8 1.9 1.9 20.7 1 5.3 42.4 100 100 33.5 25.9 7.7 1.2 6.4 21 0.6 5.2 30.8 100 100 26.1 22.5 3.5 1.8 1.7 14.7 0.5 5.1 38.6 100 100 33 29.4 3.6 1 2.6 15 0.4 4.8 42.8 100 100 44.1 39.3 4.9 1.2 3.7 17.3 0.4 4.6 40.3 100 100 46.5 37.3 9.2 0.6 8.6 16.4 0.6 5.6 23 100 100 41.3 35.6 5.7 1.8 3.9 12.9 0.4 2.9 45.2 100 100 37 31.6 5.4 1.1 4.4 17.4 0.7 3.5 38.2 100 100 22.1 18.4 3.7 1.7 2 15.5 0.8 7 36.4 100 100 21.2 17.1 4 1.2 2.8 15.4 0.2 7.4 39.8 100 100 23.7 20.2 3.5 1.1 2.4 13.4 0.6 6.3 38.1 100 100 22.3 19 3.4 1.3 2

14.7 0.5 3.9 47.3 100 100 35.2 30.7 4.4 1.9 2.6 22.1 0.7 4 37.4 100 100 30.5 27.2 3.3 1.5 1.8 19.6 0.4 4.8 33.1 100 100 31.4 24.5 6.9 2.9 4.1 INCOME DA

TACurrent - upper Current - median Current - lower Quick - upper Quick - median Quick - lower Sales / Receivables - upper Sales /

Receivables - median Sales /

Receivables - lower Cost of Sales /

Inventory - upper

2.2 1.6 1.1 1.3 0.9 0.5[23] 15.8 [31] 11.7 [38] 9.5 [26] 14.1 2.9 1.6 1.1 1.5 1 0.5[33] 11.2 [40] 9.1 [49] 7.5 [22] 16.4 2.9 1.7 1.1 1 0.5 0.2[11] 34.4 [18] 20.7 [26] 14.0 [32] 11.5 2 1.2 0.8 1.3 0.7 0.4[31] 11.7 [38] 9.5 [52] 7.1 [17] 21.5 2.2 1.4 0.8 1.1 0.7 0.5[32] 11.4 [41] 9.0 [52] 7.1 [18] 20.2 2.4 1.4 1 1.4 0.8 0.5[38] 9.7 [43] 8.4 [53] 6.8 [29] 12.6 2.1 1.4 1 1.2 0.9 0.5[34] 10.7 [42] 8.6 [50] 7.3 [29] 12.5 2 1.4 0.9 1.2 0.8 0.6[14] 26.5 [28] 13.0 [52] 7.0 [9] 39.4 2.2 1.6 1 1.5 0.7 0.5[32] 11.4 [42] 8.7 [52] 7.0 [25] 14.4 2.6 1.8 1.1 1.6 0.8 0.5[32] 11.4 [43] 8.5 [56] 6.5 [24] 15.5 2.4 1.4 1 1.3 0.8 0.5[35] 10.5 [45] 8.2 [54] 6.7 [30] 12.2 2.4 1.3 1.1 1.2 0.7 0.4[25] 14.6 [40] 9.0 [60] 6.1 [53] 6.9 2.4 1.6 1.2 1.3 0.8 0.6[31] 11.9 [40] 9.1 [54] 6.8 [69] 5.3 2.9 1.8 1.3 1.9 1 0.7[34] 10.7 [50] 7.3 [68] 5.4 [44] 8.3 1.8 1.3 0.9 1 0.6 0.5[32] 11.4 [41] 8.8 [50] 7.2 [42] 8.7 2.8 1.6 1.1 1.6 0.9 0.6[35] 10.4 [43] 8.5 [54] 6.7 [39] 9.3 2.3 1.4 1 1.2 0.8 0.4[35] 10.4 [47] 7.7 [59] 6.2 [24] 15.2 2.4 1.5 1.1 1.2 0.8 0.5[33] 11.0 [46] 7.9 [56] 6.5 [32] 11.3 3.4 1.8 1.1 2.1 1 0.6[33] 11.0 [47] 7.8 [55] 6.6 [26] 13.8 2.1 1.4 1.1 1.3 0.7 0.5[33] 10.9 [41] 8.8 [50] 7.4 [25] 14.5

3.6 2.1 1.4 1.6 0.6 0.3[35] 10.5 [45] 8.0 [59] 6.2 [75] 4.9 2.7 1.6 1.1 1.6(455) .9 0.6[32] 11.5 [41] 8.8 [55] 6.7 [22] 16.6 2.3 1.6 1.1 1 0.6 0.4[32] 11.5 [47] 7.7 [60] 6.1 [75] 4.9Cost of Sales /

Inventory - median Cost of Sales /

Inventory - lower Cost of Sales /

Payables - upper Cost of Sales /

Payables - median Cost of Sales /

Payables - lower Sales / Working

Capital - upper Sales / Working

Capital - median Sales / Working

Capital - lower EBIT / Interest -

upper

[35] 10.4 [62] 5.9 [13] 28.6 [18] 20.3 [35] 10.6 6.1 11.8 121.3 4.3 [46] 7.9 [73] 5.0 [16] 22.1 [28] 13.0 [39] 9.3 6.6 13.2 142.1 3.1 [56] 6.5 [95] 3.8 [4] 84.7 [11] 31.9 [20] 18.1 5.5 11.3 61.2 3.6 [35] 10.3 [68] 5.4 [18] 20.5 [29] 12.7 [51] 7.1 9.9 19.1 -23 5.9 [30] 12.1 [60] 6.0 [19] 18.9 [32] 11.3 [39] 9.4 5.8 15.4 -20.5 3.3 [49] 7.4 [71] 5.2 [23] 16.2 [35] 10.5 [55] 6.6 7 14.5 125.3 3.4 [45] 8.2 [78] 4.7 [17] 20.9 [30] 12.4 [44] 8.3 6.4 14.6UND 5.1 [24] 15.2 [48] 7.6 [15] 23.8 [24] 15.1 [54] 6.7 9.2 20.8 -269.5 14.5 [46] 8.0 [77] 4.7 [23] 15.9 [34] 10.9 [59] 6.2 5.7 13.1 -189.6 7.2 [58] 6.3 [80] 4.6 [22] 16.3 [32] 11.3 [67] 5.5 4.3 9 81.2 9.1 [44] 8.2 [70] 5.2 [18] 20.1 [30] 12.1 [49] 7.4 5.7 14 -88.3 4.7 [72] 5.1 [105] 3.5 [23] 16.2 [33] 11.0 [47] 7.8 7.6 15.1 47.4 17.6 [91] 4.0 [139] 2.6 [28] 13.1 [36] 10.1 [71] 5.1 4.6 10.2 24.8 8.8 [85] 4.3 [137] 2.7 [27] 13.4 [45] 8.1 [88] 4.1 4.1 7.4 18.4 20.8 [58] 6.3 [81] 4.5 [18] 20.7 [38] 9.7 [70] 5.2 8.4 18.3 -53.3 8.1 [59] 6.2 [95] 3.8 [24] 15.2 [36] 10.2 [61] 6.0 4.8 9 43.5 14.1 [55] 6.6 [91] 4.0 [14] 25.3 [33] 11.0 [46] 7.9 5.2 11.7 999.8 4.8 [59] 6.2 [92] 4.0 [18] 20.1 [29] 12.6 [46] 8.0 5 10.5 115.3 9.3 [46] 8.0 [89] 4.1 [13] 27.2 [26] 13.9 [46] 8.0 4.4 8.4 44.2 4.3 [49] 7.4 [78] 4.7 [17] 21.1 [31] 11.6 [46] 7.9 8.1 16.5 77.8 7

[135] 2.7 [259] 1.4 [17] 21.9 [36] 10.2 [55] 6.6 3.1 3.9 8.1 8.2 [48] 7.7 [87] 4.2 [15] 24.7 [25] 14.3 [41] 8.8 5.2 10.5 57.5 6 [106] 3.4 [144] 2.5 [21] 17.6 [41] 8.9 [55] 6.6 4.4 6.7 31.7 7.1EBIT / Interest -

median EBIT / Interest -

lower Net Profit + DDA

/ Curr Mat LTD - upper Net Profit + DDA

/ Curr Mat LTD - median Net Profit + DDA

/ Curr Mat LTD - lower Fixed / Worth -

upper Fixed / Worth -

median Fixed / Worth -

lower Debt / Worth -

upper Debt / Worth -

median

(44) 2.3 0.8 5.8(15) 2.5 1.7 0.7 1.4 3.1 0.7 1.4

1.9 0.6 0.5 1.6NM 0.7 3.5 (302) 1.5 0.3 3.3(81) 1.5 0.2 0.5 0.9 2.2 0.6 1.5 (49) 2.1 0.7 2.8(15) 1.8 0.9 0.8 1.3 3.3 0.9 2.1 (23) 1.9 0.8 0.9 1.8 3.9 1.4 2.8 (65) 1.5 0.7 2.1(27) 1.4 0.7 0.5 1 2.3 0.9 2.4 (89) 2.0 0.8 5.9(22) 2.1 0.7 0.5 1 2.3 0.8 2.2 (36) 8.0 2.3 12.8(12) 2.8 1.3 0.3 0.9 1.9 0.8 1.7 (75) 2.6 1 7(16) 2.4 1.3 0.5 1.4 5.2 0.8 2.3 (63) 3.1 1.2 5.8(21) 1.4 1 0.3 1 1.8 0.7 1.6 (134) 2.2 0.4 2.7(46) 1.6 0.9 0.5 1.4 3.1 0.9 2.3 (30) 3.0 1.2 0.4 0.7 1.9 0.6 1.5 (45) 2.6 0.6 3.5(18) 1.5 0.7 0.4 0.7 2.1 0.8 1.9 (67) 8.4 3 10.7(25) 4.5 1.8 0.3 0.5 1 0.6 1.2 (37) 2.6 1.2 0.4 0.9 2.7 1.1 2.6 (78) 2.8 1.3 10.2(30) 2.8 0.8 0.3 0.6 1.5 0.6 1.5 (81) 2.1 0.6 7.9(18) 2.0 1 0.4 0.8 1.6 0.9 1.9 (64) 2.5 0.5 4.4(21) 2.4 1.2 0.4 1 2 0.8 1.9 (32) .9 -1.6 4.3(10) .5 -0.2 0.3 0.9 1.8 0.6 1.3 (44) 1.8 0.1 0.3 1 3.3 0.7 1.7

(27) 1.9 0.9 0.3 0.4 0.8 0.6 1 (421) 2.0 0.4 3.6(126) 1.6 0.8 0.4 0.9 2.4 0.7 1.7 (57) 2.8 1.2 9.4(23) 3.1 1.3 0.3 0.9 2.8 1 2.4 RATIOSDebt / Worth -

lower %Profit before

Taxes / Tangible Net Worth - upper%Profit before

Taxes / Tangible Net Worth - median %Profit before

Taxes / Tangible Net Worth - lower %Profit before

Taxes / Total Assets - upper %Profit before

Taxes / Total Assets - median %Profit before

Taxes / Total Assets - lower Sales / Net Fixed

Assets - upper Sales / Net Fixed

Assets - median

3.7 16.8(44) 7.9 -1.9 8.1 2.5 -0.5 7 4.5 NM 26.5(23) 6.2 0.6 9.1 2.2 -2 21.6 9.2

4.5 21(300) 6.5 -5.1 8.5 2.1 -2.9 9.5 4.9 7.1 33.2(48) 14.0 -1 12.1 5.3 -0.8 6.9 3.4 5.8 20.1(23) 10.3 1.2 8.3 3.6 -0.4 6.6 4.6 6 21.6(66) 9.1 -0.7 7.5 1.7 -0.7 15.1 6.6 4.5 28(82) 10.0 0.1 12.6 3.6 -0.7 19.3 7.6 2.9 60.3(34) 34.1 10.9 25.4 12.1 5.1 35.3 9.4 9.7 32.3(66) 15.3 3.2 13.3 4.9 0 14.7 4.7 3.4 47.9(62) 17.9 1.8 14.8 5.5 0.6 12.5 4.8 7.9 27.5(126) 11.5 -0.3 11.2 4.2 -2 13 5.3 3.9 38.8(30) 15.1 6 10.8 5.6 1.5 16.1 6.5 3.4 38.9(45) 19.2 0.6 13.2 4.7 -1.5 13.9 7.2 4.1 52.2(72) 29.0 11.5 22.7 10.5 3.3 25.8 9.2 6.5 37.8(33) 15.8 2.6 12 5.4 0.8 30.5 8.5 4.5 39.3(82) 18.3 4.5 15.1 4.9 1.1 16.4 8.3 4.5 28.2(83) 13.3 -2.3 10.4 3.9 -1.3 15.8 6.2 4.3 41(60) 19.8 1.1 14.2 4.8 -1.6 13.3 5.8 5.5 28(36) 6.1 -10.3 10.8 0.3 -6 12.7 6.9 6.5 24.5(42) 9.5 -3.1 10 3.6 -2.7 14.8 6.6

2.4 21.5 8.1 -2.9 13.6 2.7 -1.1 14 7.3 5.1 31.9(398) 12.0 -0.3 12 3.7 -2.3 13 6.2 10 39.6(50) 19.5 3.1 11.5 5.4 0.6 17.1 8.2Sales / Net Fixed

Assets - lower Sales / Total

Assets - upper Sales / Total

Assets - median Sales / Total

Assets - lower %Depr, Depl,

Amort / Sales - upper %Depr, Depl,

Amort / Sales - median %Depr, Depl,

Amort / Sales - lower %Officers',

Directors', Owners' Comp / Sales - upper %Officers',

Directors', Owners' Comp / Sales - median %Officers',

Directors', Owners' Comp / Sales - lower

3.2 2.7 2.2 1.5 1.6(43) 2.8 4.5 1.4(10) 3.9 10.2 3.7 3.5 2.3 1.6 0.3(28) 1.8 3.6 2.9(10) 4.3 6.1 2.9 2.6 1.8 1.3 1.7(306) 3.3 5.5 1.3(100) 1.9 4 2.5 2.2 1.7 1.3 1.7(43) 3.8 6.6 1.5(11) 2.8 6.3 2.6 2.3 1.8 1.5 1.1(23) 2.6 4.2 3.9 3 2.1 1.5 1.4(64) 2.4 4 1.8(32) 3.6 5.5 3.8 3 2.1 1.6 0.9(82) 2.4 4.4 1.6(28) 2.6 5.5 3.9 3.8 2.5 1.6 0.6(34) 1.4 3.5 2.7 3.1 1.9 1.1 1.2(69) 2.9 4.9 2.3(22) 5.1 12.1 1.9 2.1 1.4 0.9 1(58) 3.1 5.7 1.6(19) 2.9 10.4 3.1 2.6 1.9 1.4 1.3(130) 2.7 4.7 2.7(42) 6.8 10.3 4.1 2.1 1.9 1.4 1.4(30) 2.1 4.1 1.7(13) 4.5 9.2 4 2.7 1.8 1.1 2(43) 2.8 4.2 0.8(11) 3.2 12.3 3.6 2.6 1.8 1.1 0.2(66) 1.5 3.5 2.3(24) 5.2 14.2 5.2 3.1 2.3 1.9 1.1(34) 2.2 3.9 2.9(17) 5.4 12.9 4.9 2.8 2.1 1.3 0.6(78) 1.4 3.2 3(32) 5.1 8.7 3.1 2.5 1.9 1.2 1(77) 2.6 4.5 2.3(25) 3.3 7.8 3.8 2.5 2 1.5 1.2(57) 2.9 4.3 1.8(13) 3.9 8.7 3.5 2.5 1.8 1.5 0.9(35) 2.5 4.5 3.9 2.6 2.1 1.6 1.1(41) 2.9 4.4 2.4(19) 5.5 8.3

4 2.1 1.6 1.1 1.8(28) 3.4 4.7 1.9(12) 5.3 8.9 3.4 2.6 1.9 1.4 1.5(416) 2.9 5.1 2.9(197) 4.5 7.9 4.4 2.3 1.6 1.2 1.9(54) 3.2 4.5 1(18) 2.9 9.82295264M 1336802M

744869M 372686M 7802169M 5260892M 2699066M 1967051M 1322170M 999554M 2758349M 1765464M 2827354M 1494352M 5260492M 1994066M 2446249M 1667479M 2728520M 2184806M 5275774M 3734934M 806334M 512544M 2482459M 1773070M 2641317M 2005562M 1019067M 600592M 3688980M 2421379M 4549108M 3244067M 3540742M 2159538M 1179435M 726460M 1457735M 877749M

609065M 397754M 8383931M 4851500M 1922837M 1351872M Net Sales ($) Total A ssets ($)Data Period 4/1/02 3/31/03

Unqualified Reviewed Compiled Tax Returns Other Number of Statements Cash &

Equivalents Trade

Receivables - (net) Inventory All Other Current Assets Total Current

Assets

221111 8 2 1 11 8.4 10.8 1.3 1.4 21.9 311211 18 1 4 2 13 38 4.7 19.9 19.2 2.3 46.1 313311 14 15 5 9 21 64 8.3 28 25.3 1.9 63.4 321113 69 63 52 25 60 269 5.1 10.3 26.2 4.8 46.3 322121 19 14 4 3 25 65 5.2 24.1 18.2 2.3 49.8 322130 11 5 1 5 22 7.8 26.5 15.6 1.8 51.7 322222 16 31 7 2 19 75 5.2 26.6 22 1.5 55.3 322299 19 17 19 4 26 85 8.9 27.6 22.2 1.6 60.2 324110 15 5 1 3 15 39 10.9 21.3 15.9 6.5 54.6 325188 27 12 4 5 27 75 8.5 23.5 18.5 2.2 52.8 325199 26 9 8 2 23 68 7.7 23.4 19.6 4.1 54.8 325211 61 42 21 12 61 197 5.5 25.6 22.3 2.8 56.2 325311 12 11 2 2 10 37 7.9 22 25 1.1 56 325411 20 4 4 3 27 58 7.8 23.2 27.7 2.4 61.2 325412 50 16 11 6 43 126 13.8 25.3 18.9 4 62 325611 14 7 6 4 11 42 6.5 28.5 26.6 4 65.7 325998 36 20 11 2 33 102 10.3 25.9 23.1 2.9 62.2 331111 17 14 11 4 25 71 5.7 27 20.3 3.8 56.8 331210 20 13 9 7 24 73 6.2 30.4 26.1 1.8 64.4 331221 13 21 10 3 14 61 5.9 24.7 29.5 2.4 62.5 331222 11 12 5 6 18 52 5.9 25.2 33.2 1.5 65.8 331314 1 4 1 6 12 3.6 31.7 18.2 6.8 60.4 332211 7 4 8 9 28 10.9 22.1 27.2 1.4 61.6 332999 74 127 99 58 149 507 9.1 25.1 21.2 2.8 58.2 336412 15 9 8 28 60 7.5 18 35.2 1.7 62.3 NAICS Sector Type of Statement ASSETSFixed A

ssets (net) Intangibles (net) All Other NonCurrent A

ssets Total A

ssets Notes PayableShort Term Cur. Mat.-L/T/D Trade Payables Income Taxes Payable All Other Current

Liabilities Total Current

Liabilities 53.2 4.1 20.8 100 0.5 3.4 5.3 0.3 3.8 13.2 45.4 3.5 5 100 11.3 2.8 11.1 0.4 5.4 31 27.3 3.8 5.5 100 12.6 4.4 17.6 0.2 7.3 42 44.3 1 8.4 100 13.3 7 6 0.1 4.8 31.2 38.8 4.4 7 100 10.5 4.2 15 0.1 6.6 36.4 38 1.7 8.6 100 10.1 7.8 18.1 0 5.6 41.7 33.9 4.5 6.3 100 9.6 6.1 15.5 0.2 8.4 39.9 27.7 5.5 6.6 100 13.9 4 15 0.3 7.5 40.8 34.3 3 8.2 100 6.2 3 20.6 0.3 9.8 39.9 35.1 5.9 6.2 100 6.5 4.5 15.7 0.2 10.2 37.2 34.7 3.5 7.1 100 6.2 3.2 12.3 0.2 10.9 32.8 35.9 3.3 4.6 100 9.9 6.3 16.4 0.3 9.9 42.7 32.8 2.7 8.5 100 12.1 3.1 15.8 0.6 9.5 41.1 26.6 4 8.2 100 7.8 5.3 13.9 0.6 13 40.7 25 6.9 6.2 100 6.5 3.4 15.3 0.7 10.5 36.4 26.1 3.2 4.9 100 15.1 4 18.4 0.2 9.5 47.1 28 5.3 4.5 100 9.4 4.1 18.5 0.2 9.8 42 32.5 2.6 8 100 11.2 4 15.6 0.3 8.8 39.9 28.7 2.4 4.4 100 14.1 3.9 17.2 0.3 7.6 43 29.1 1.6 6.7 100 14.4 4.3 15.9 0.1 6.8 41.5 25.1 2.5 6.6 100 20 3.2 16.8 0.3 5.5 45.7 25.6 7.5 6.5 100 13.5 2.2 14.2 0.7 6.3 36.9 27.4 1.5 9.8 100 7.8 4.1 7.7 0.3 9 28.9 34 3.2 4.6 100 10.4 5.4 13.8 0.3 9.2 39.1 27.8 6.5 3.4 100 13.2 6.3 13.5 0.2 7.4 40.6 LIABILITIESLong Term Debt Deferred Taxes All Other NonCurrent Liabilities Net Worth Total Liabilities & Net Worth Net Sales Gross ProfitOperating Expenses Operating Profit All Other Expenses (net) Profit Before

Taxes 30.8 0.4 2.2 53.4 100 100 100 67.5 32.5 15 17.4 26.1 1.7 3.2 38 100 100 21.8 17.7 4.1 0.9 3.2 17.5 0.3 2.8 37.4 100 100 30.4 25.8 4.6 1.6 3 25.1 0.6 6.1 37 100 100 19 17 1.9 1.2 0.8 19.2 1.4 4.5 38.6 100 100 24.6 21.5 3.2 1.5 1.6 19.3 1.3 5.1 32.6 100 100 20.3 16.9 3.4 0.4 3 17.1 0.9 6.5 35.5 100 100 31.8 28.1 3.7 1.8 1.9 14.3 0.4 6.2 38.3 100 100 25.8 21.2 4.6 1.2 3.4 9.4 1.8 5.7 43.2 100 100 20.3 14.9 5.3 0.3 5.1 18.7 0.8 5.3 38 100 100 35.1 28.8 6.3 1.5 4.7 16.7 1.2 4.8 44.6 100 100 30 23.3 6.7 0.9 5.8 21.6 1 7.2 27.4 100 100 26.8 22.1 4.6 1.5 3.1 13.8 0.8 3.6 40.6 100 100 32.3 29.1 3.2 0.2 3 10.7 0.4 5.5 42.8 100 100 43.4 37.1 6.3 1.8 4.5 16.1 0.4 6.4 40.7 100 100 45.9 35.1 10.8 1.1 9.6 13 0.4 5.4 34 100 100 35.3 30.9 4.3 0.8 3.6 15.5 0.5 6 36 100 100 34.2 28.3 5.8 1.1 4.8 16.5 0.4 6.1 37.1 100 100 24.9 20.3 4.7 0.8 3.8 17 0.7 6.2 33 100 100 23.5 20.7 2.8 0.9 1.9 17.4 0.8 6.6 33.7 100 100 21.9 18.7 3.2 1.2 2 10.9 0.8 5.7 36.9 100 100 21.9 19.9 2 0.4 1.5 11.5 0 4.6 46.9 100 100 32.8 28.4 4.4 0.8 3.6 14.6 1.2 10.1 45.1 100 100 35.9 31.4 4.5 1.7 2.8 20 0.6 6.7 33.7 100 100 29.4 26.3 3.1 1.4 1.6 19.7 0.5 4.5 34.8 100 100 28.4 23.1 5.3 1.7 3.6 INCOME DA

TACurrent - upper Current - median Current - lower Quick - upper Quick - median Quick - lower Sales / Receivables - upper Sales /

Receivables - median Sales /

Receivables - lower Cost of Sales /

Inventory - upper 2.1 1.7 0.2 1.8 1.1 0.2[6] 57.1 [29] 12.4 [66] 5.5 2.3 1.4 1.1 1.3 0.7 0.5[25] 14.5 [34] 10.8 [41] 9.0 [16] 23.1 2.5 1.6 1 1.4 0.9 0.5[24] 15.0 [40] 9.2 [52] 7.0 [4] 104.1 2.5 1.6 1.1 0.9 0.4 0.2[10] 35.4 [17] 21.9 [24] 15.3 [27] 13.6 2.2 1.4 1 1.4 1 0.5[34] 10.7 [44] 8.3 [59] 6.2 [29] 12.6 2 1.4 0.8 1.2 0.7 0.5[33] 11.0 [42] 8.8 [52] 7.0 [20] 18.1 2.1 1.5 1.1 1.1 0.8 0.6[37] 9.7 [43] 8.4 [50] 7.4 [27] 13.3 2.5 1.6 1 1.7 1 0.6[33] 11.1 [42] 8.6 [51] 7.1 [26] 14.1 1.8 1.4 1 1.1 0.8 0.5[17] 21.1 [28] 13.1 [37] 9.7 [10] 36.3 2.2 1.5 1 1.4 0.9 0.5[33] 11.2 [44] 8.3 [54] 6.8 [29] 12.7 2.8 1.7 1.3 1.3 1 0.6[36] 10.0 [47] 7.8 [62] 5.9 [22] 16.8 2.2 1.4 1 1.2 0.7 0.5[34] 10.7 [45] 8.1 [54] 6.7 [33] 11.1 2.1 1.4 1 1.3 0.7 0.4[21] 17.7 [36] 10.2 [60] 6.1 [46] 8.0 2.1 1.5 1 1.3 0.7 0.5[31] 11.6 [39] 9.4 [60] 6.1 [63] 5.8 3 1.9 1.3 2.2 1 0.6[32] 11.3 [46] 7.9 [59] 6.2 [33] 11.1 2.4 1.6 1.1 1.4 0.8 0.5[31] 11.8 [40] 9.1 [52] 7.0 [38] 9.6 2.7 1.5 1.1 1.3 0.8 0.5[35] 10.5 [46] 8.0 [58] 6.3 [32] 11.3 2.4 1.6 1 1.4 0.9 0.5[37] 9.9 [47] 7.7 [57] 6.5 [16] 23.5 2.3 1.7 1.1 1.4 0.8 0.5[36] 10.1 [46] 7.9 [60] 6.1 [32] 11.5 2.5 1.6 1.1 1.2 0.8 0.4[36] 10.2 [46] 7.9 [55] 6.7 [40] 9.1 1.9 1.3 1.1 1 0.6 0.4[35] 10.4 [46] 7.9 [55] 6.6 [50] 7.3 4.9 1.4 1 3.6 0.7 0.5[38] 9.6 [45] 8.1 [65] 5.6 [15] 24.5 3.4 2.2 1.5 2.1 1.1 0.6[30] 12.0 [46] 7.9 [60] 6.1 [50] 7.3 2.6 1.6 1.1 1.6 0.9 0.5[32] 11.6 [43] 8.5 [57] 6.4 [23] 15.9 2.5 1.5 1.1 0.9 0.6 0.4[25] 14.8 [43] 8.5 [57] 6.4 [79] 4.6Cost of Sales /

Inventory - median Cost of Sales /

Inventory - lower Cost of Sales /

Payables - upper Cost of Sales /

Payables - median Cost of Sales /

Payables - lower Sales / Working

Capital - upper Sales / Working

Capital - median Sales / Working

Capital - lower EBIT / Interest -

upper 8 9.9 -3.3 [43] 8.4 [64] 5.7 [16] 23.3 [21] 17.6 [29] 12.6 6.7 14.1 51.2 6.1 [42] 8.6 [93] 3.9 [14] 26.2 [25] 14.5 [47] 7.7 5.3 12.7UND 9.8 [56] 6.5 [91] 4.0 [5] 80.6 [10] 36.1 [20] 17.9 6.5 13 89.8 4.1 [48] 7.7 [71] 5.1 [21] 17.4 [34] 10.7 [54] 6.8 6.5 12.8NM 7.8 [38] 9.6 [59] 6.2 [17] 21.5 [37] 9.8 [54] 6.7 7.3 24.9 -25.8 6.2 [43] 8.5 [67] 5.4 [21] 17.1 [32] 11.4 [45] 8.2 6.7 17.4 95.3 6.1 [45] 8.1 [66] 5.5 [16] 23.0 [27] 13.4 [44] 8.3 4.8 11.4 215.2 6.7 [21] 17.6 [38] 9.7 [19] 19.5 [31] 11.6 [45] 8.1 8.7 22.8 999.8 31.7 [53] 6.8 [93] 3.9 [27] 13.5 [43] 8.6 [64] 5.7 6 11.2 165.9 10.9 [51] 7.2 [90] 4.1 [19] 19.0 [32] 11.5 [51] 7.2 4.3 8.8 16.4 11.3 [49] 7.5 [65] 5.6 [21] 17.0 [36] 10.1 [48] 7.6 6.6 12.5 584.7 7.4 [60] 6.1 [89] 4.1 [22] 16.3 [35] 10.5 [60] 6.0 7.7 19.2 -84.1 5.6 [90] 4.0 [144] 2.5 [28] 13.2 [41] 9.0 [64] 5.7 5.6 11.1 100.7 13.5 [77] 4.7 [129] 2.8 [25] 14.5 [40] 9.2 [62] 5.8 3.8 7.5 16.3 27.8 [60] 6.1 [78] 4.7 [23] 15.8 [44] 8.3 [63] 5.8 6.3 11.3 34 11.4 [56] 6.5 [90] 4.1 [22] 16.4 [39] 9.3 [59] 6.2 4.3 9.5 126.6 10.5 [50] 7.4 [92] 4.0 [20] 18.0 [33] 11.2 [50] 7.3 4.5 11.3 -154.9 10.4 [58] 6.3 [91] 4.0 [15] 23.6 [32] 11.2 [49] 7.5 5.1 9.9 67.6 6.2 [71] 5.1 [102] 3.6 [19] 18.9 [33] 11.2 [52] 7.1 4.9 9.2 27.5 8.8 [74] 4.9 [121] 3.0 [22] 16.2 [38] 9.6 [52] 7.0 5.1 12 62.3 3 [31] 11.8 [67] 5.5 [13] 27.6 [38] 9.7 [45] 8.2 6.5 16.6 119.1 11.3 [94] 3.9 [162] 2.3 [5] 76.4 [19] 18.8 [44] 8.4 3.7 4.8 9.5 6.3 [46] 7.9 [78] 4.7 [16] 23.3 [28] 13.0 [44] 8.3 5 9.8 93.9 7.2 [110] 3.3 [151] 2.4 [22] 16.6 [40] 9.2 [51] 7.2 3.8 8.4 25 7.3EBIT / Interest -

median EBIT / Interest -

lower Net Profit + DDA

/ Curr Mat LTD - upper Net Profit + DDA

/ Curr Mat LTD - median Net Profit + DDA

/ Curr Mat LTD - lower Fixed / Worth -

upper Fixed / Worth -

median Fixed / Worth -

lower Debt / Worth -

upper Debt / Worth -

median 0.1 1.3 3.1 0.1 1.2 (37) 2.4 1.2 5.9(14) 3.2 2.8 0.7 1.3 2.8 0.9 1.7 (57) 3.1 1.3 12.9(12) 3.7 1.6 0.2 0.5 1.9 0.8 1.8 (253) 1.7 0.1 3.4(66) 1.6 0.4 0.6 1.1 2.7 0.7 1.8 (60) 3.3 0.8 4.1(18) 2.6 1.4 0.4 1.2 2.7 0.7 2 (21) 2.2 1.3 0.7 1.4 2.6 0.8 1.9 (69) 2.7 1.3 3.6(27) 1.6 1.1 0.5 1 2.4 1 2 (78) 2.5 0.9 5.3(22) 2.3 0.4 0.3 0.7 1.6 0.8 1.7 (35) 7.4 2.5 0.2 0.8 1.5 0.8 1.6 (72) 4.5 1.3 5.8(30) 1.8 0.8 0.5 0.9 2.5 0.7 1.5 (61) 5.9 1.6 13.6(20) 2.2 0.4 0.2 0.6 1.6 0.6 1.3 (185) 3.0 0.8 4.5(55) 2.1 0.8 0.6 1.3 3.1 1.1 2.2 (36) 3.7 1.1 6.5(13) 2.4 1 0.5 0.8 1.5 0.6 1.4 (51) 3.4 1 3.9(20) 1.8 0.6 0.2 0.7 1.3 0.8 1.4 (115) 7.5 2.8 19.6(31) 3.5 1.8 0.2 0.7 1.4 0.5 1.4 (37) 4.4 1.4 4.4(10) 1.8 -0.6 0.3 0.8 1.8 0.7 1.9 (94) 3.5 1.4 9.6(36) 2.7 0.8 0.4 0.8 2.2 0.7 1.9 (65) 3.6 0.7 0.4 0.9 2.1 0.6 2.2 (68) 2.0 0.7 6.4(15) 3.1 1.3 0.4 1.1 3.4 0.9 1.9 (56) 2.2 -0.2 7.3(17) 2.0 0.6 0.4 0.7 2 0.7 1.7 (45) 1.5 -1.7 49(15) 2.6 1.3 0.2 0.7 1.5 1 1.9 (11) 3.8 1.1 0.2 0.5 3.7 0.4 1.3 (25) 2.9 1.5 0.2 0.6 1.6 0.4 1.1 (464) 2.6 0.1 5.1(119) 2.4 1.1 0.4 1 3.1 0.7 1.8 (57) 2.7 0.9 6.2(25) 1.7 0.8 0.4 0.9 3 1 2.2 RATIOSDebt / Worth -

lower %Profit before

Taxes / Tangible Net Worth - upper%Profit before

Taxes / Tangible Net Worth - median %Profit before

Taxes / Tangible Net Worth - lower %Profit before

Taxes / Total Assets - upper %Profit before

Taxes / Total Assets - median %Profit before

Taxes / Total Assets - lower Sales / Net Fixed

Assets - upper Sales / Net Fixed

Assets - median 3.7 18 11.9 1.9 11.6 3 1.8 34.3 0.5 3.6 30.6(35) 13.6 2.6 9.2 4.3 1 6.7 5.1 3.9 35.6(55) 11.7 4 13.6 4.1 0.5 40.6 13.5 3.9 19(245) 7.1 -4.4 7.1 1.9 -2.1 8.2 4.7 5.9 29.3(54) 15.7 1.2 10.2 4.7 -0.8 15.3 4.3 6.2 34.5(19) 12.3 3.8 9 3.2 1.4 11.9 4.7 5 28.6(66) 14.6 2.3 11.4 4.2 0.7 11.4 7 4.9 29.4(77) 13.1 -1 11.3 4.5 0.2 23.8 8.1 2.6 36.1(37) 12.6 6 16 6.8 1.7 29 8.1 3.9 34.1(65) 20.7 3 14.1 7.4 0.5 11.2 4.8 2.9 37(64) 19.0 4.8 17.8 6.7 2 23.4 5.1 7.5 41.7(171) 18.4 4.1 12.8 5.9 -0.2 12.7 5.5 2.6 31.1(35) 17.5 1.1 10.6 6.5 0.4 15.1 7 3.2 44.4(56) 22.7 0.6 16.4 6.4 0.1 22.5 9.2 4.7 68.7(110) 29.3 13.6 25.3 13 3.5 30.7 7.1 3.7 35.5(37) 18.3 1.7 14.1 6.2 0.5 23 9.7 6.9 49.7(89) 16.9 4.9 16.2 7.1 1.2 20.4 7.7 4.6 51.6(65) 24.3 3.7 16.4 6.3 -0.6 14.4 6.6 9.7 38.9(62) 12.4 -0.4 10.3 3.8 -0.5 19.2 7.9 5.5 30.5(54) 7.3 -4.4 8.9 3.3 -2.2 13.7 7.5 3.6 17.5(47) 8.2 -5.3 5.3 2 -3.7 25.1 8.9 16.4 11.6(11) 7.9 1.3 11.5 3.4 0.2 27.9 8.2 2.3 32.9(26) 12.9 1.9 12.1 5 0.6 16.7 6.3 6.2 32.2(430) 12.2 -3 12.6 4.2 -2.5 13.4 6.7 10.3 32.2(50) 14.3 -5.9 12.1 5.7 -0.7 13.3 7.6Sales / Net Fixed

Assets - lower Sales / Total

Assets - upper Sales / Total

Assets - median Sales / Total

Assets - lower %Depr, Depl,

Amort / Sales - upper %Depr, Depl,

Amort / Sales - median %Depr, Depl,

Amort / Sales - lower %Officers',

Directors', Owners' Comp / Sales - upper %Officers',

Directors', Owners' Comp / Sales - median %Officers',

Directors', Owners' Comp / Sales - lower 0.2 0.8 0.2 0.1 1 7.6 16.3 2.5 2.5 2 1.4 2.2(31) 2.8 4.9 1.6(12) 3.3 6.3 6.7 3.7 2.7 1.6 0.6(59) 1.5 3.7 2.5(26) 3.8 7 2.9 2.7 1.8 1.2 2.2(249) 3.7 5.5 1.1(86) 2.3 3.7 2.3 2.2 1.6 1.1 1.4(50) 3.3 5.6 1.3(18) 3.3 5.9 2.6 2.9 1.8 1 1.7(18) 3.4 4.6 4.3 2.8 2.3 1.7 2(69) 3.1 4.9 2.4(33) 4.4 6.8 4 3.3 2 1.4 1.3(68) 2.8 4.5 1.1(33) 3.0 4.4 3.9 3.7 2.4 1.8 0.5(37) 1.7 3.7 2.7 2.6 1.6 1.1 1.6(67) 3.1 4.8 2.6(18) 7.5 19.2 2.3 2 1.4 1.1 1.3(58) 2.4 5 1.7(16) 2.3 7.5 3.3 2.8 2.1 1.4 1.6(174) 3.2 5.3 2.6(54) 4.6 7.8 3.7 2.8 2.1 1.5 1.9(35) 2.6 5.1 1.8(13) 3.9 7.7 4.5 2.7 2 1.3 1.2(48) 2.5 4.4 2.4(14) 5.7 15.4 3.8 2.6 1.8 1.1 1.2(96) 2.1 3.7 1.4(30) 4.9 14.1 6 3 2.3 1.8 1.4(38) 2.0 3 2.6(13) 4.3 11.8 4.8 2.6 1.9 1.5 1(93) 2.3 3.7 2(29) 3.7 7.2 3 2.7 1.9 1.3 1.5(63) 2.9 5 1(22) 1.9 4 4.2 3 2.2 1.5 1.1(70) 2.2 4.2 2.3(22) 6.6 11.7 3.8 2.5 1.9 1.2 1.4(57) 2.3 4 1.1(18) 2.6 4.3 4.5 2.3 2 1.3 0.7(47) 2.0 4 2.1(18) 3.9 8.1 4.2 3.5 2.2 1.2 0.6(11) 2.2 5 3.5 2.2 1.4 1.2 1.1(24) 3.7 5 2.2(11) 7.1 17.2 3.4 2.6 1.9 1.5 1.7(459) 3.2 5.7 2.4(211) 5.1 8.4 3.6 2 1.4 1.1 2.1(54) 3.4 5.3 0.9(18) 2.2 5.7166547M 300911M

3096560M 1646673M 1535025M 724483M 7727374M 4961739M 3337911M 2718305M 1544880M 1401127M 2006729M 1182330M 2856781M 1529879M 6786976M 2265149M 2663219M 1906124M 2486877M 1908228M 9187583M 4808785M 1223942M 596216M 2451263M 1425039M 5116983M 4018632M 1398233M 705114M 4017244M 2332718M 2363486M 1576547M 2789981M 1694595M 2442961M 1624952M 1318766M 1088433M 342429M 157988M 2043442M 1141683M 8389389M 5277631M 1626394M 1249752M Net Sales ($) Total A ssets ($)Data Period 4/1/03 3/31/04

Unqualified Reviewed Compiled Tax Returns Other Number of Statements Cash &

Equivalents Trade

Receivables - (net) Inventory All Other Current Assets Total Current

Assets

221111 9 1 2 1 4 17 14.2 15.7 5.3 2.3 37.4 311211 25 2 10 2 15 54 3.8 18.5 20 3.7 45.9 313311 18 16 17 8 22 81 6.6 26.4 27.5 5.7 66.2 321113 69 58 68 32 60 287 6 11.5 26 4.8 48.2 322121 23 11 4 3 22 63 4.1 22.9 17.8 1.5 46.2 322130 7 2 5 7 21 7.4 25.1 13 2.5 48 322222 18 31 16 9 22 96 6.3 25.7 23.3 2 57.3 322299 29 25 18 8 36 116 6.9 25.4 24 2.2 58.6 324110 26 7 4 4 16 57 12.4 20.7 14 1.9 49.1 325188 34 15 17 7 20 93 5.9 26.7 21.6 3.2 57.4 325199 28 15 6 2 30 81 6.5 21.7 17 3.4 48.7 325211 46 39 43 13 64 205 5.9 28.3 21.4 2.5 57.9 325311 21 6 6 3 9 45 9 22 23.3 3.3 57.6 325411 16 7 7 4 21 55 9.2 20.3 27.8 4.4 61.7 325412 49 21 41 5 45 161 14.5 25.6 21.2 4.4 65.7 325611 13 13 13 3 10 52 7.5 29.1 24.9 3.2 64.7 325998 33 31 32 7 51 154 6.8 28.5 23.8 3.6 62.7 331111 19 24 13 12 37 105 8 28.3 20 2.4 58.7 331210 27 29 19 4 25 104 5.2 31.5 25.2 2.5 64.4 331221 17 16 11 6 23 73 5.3 25 28.1 1.9 60.3 331222 12 18 4 5 19 58 6.3 27 28.2 1.4 62.9 331314 1 4 2 1 3 11 5.2 38.4 17.4 0.3 61.3 332211 7 4 8 9 28 10.9 22.1 27.2 1.4 61.6 332999 65 135 128 56 161 545 8.6 26.9 21.8 2.6 59.7 336412 17 21 8 1 26 73 7.8 21.1 33 4.1 65.9 NAICS Sector Type of Statement ASSETSFixed A

ssets (net) Intangibles (net) All Other NonCurrent A

ssets Total A

ssets Notes PayableShort Term Cur. Mat.-L/T/D Trade Payables Income Taxes Payable All Other Current

Liabilities Total Current

Liabilities 55.2 2.3 5.1 100 6.7 3.1 13.8 0 7.7 31.3 44.4 3.3 6.3 100 10.5 3.5 11.8 0.2 7 33.1 21.7 5.4 6.6 100 11.9 7 18.1 0.2 8.7 45.7 43 1.2 7.6 100 13.1 6.2 6.3 0.2 5.4 31.3 41.7 4.8 7.2 100 6.2 3.2 14.8 0.1 8.8 33 39.6 4.8 7.6 100 9.3 5 16.3 0 6.8 37.4 31.2 5 6.6 100 12.8 4.3 14.3 0.1 6.7 38.3 29.5 4.6 7.2 100 9.8 3.5 14.6 0.3 8.2 36.5 36.7 3.7 10.5 100 6.2 3.4 18.2 0.3 6.5 34.6 30.9 2.9 8.8 100 11.8 4.5 18.9 0.2 12.4 47.7 40.1 5.1 6.1 100 9.5 4.8 14 0.3 9.1 37.7 32.8 4.2 5.1 100 12.7 4.7 18.1 0.2 12.1 47.7 32.9 3.8 5.7 100 10.2 4.6 15.6 0.5 9.1 40.1 24.6 5.1 8.5 100 7.1 2.6 14.4 0.8 12.7 37.6 22.8 6 5.5 100 6 2.9 15.8 0.5 10.9 36.2 22.9 4.9 7.4 100 12.5 5.3 19.9 0.3 8 46 26.5 5.1 5.7 100 10.8 3.9 18.9 0.4 9.8 43.8 29.4 3.4 8.6 100 10.2 2.6 17.7 0.6 11.3 42.4 28.9 2 4.7 100 16.2 3.1 18.6 0.2 7.7 45.8 32.9 0.8 6 100 15.7 3.7 16 0.2 7.2 42.8 28.4 1.9 6.7 100 15.6 3.4 17.2 0.2 7.6 44 28.7 2.6 7.4 100 27.5 2 22.8 0 3.5 55.8 27.4 1.5 9.8 100 7.8 4.1 7.7 0.3 9 28.9 31.4 3.5 5.3 100 12.2 4.9 14.8 0.3 9.2 41.3 25.8 3.9 4.5 100 15.7 4 12.3 0.9 8.2 41 LIABILITIESLong Term Debt Deferred Taxes All Other NonCurrent Liabilities Net Worth Total Liabilities & Net Worth Net Sales Gross ProfitOperating Expenses Operating Profit All Other Expenses (net) Profit Before

Taxes 25.7 0.1 1.7 41.2 100 100 100 79.2 20.8 9.1 11.6 22.9 1.4 5 37.5 100 100 24 20.8 3.2 1.3 1.8 11.7 0.5 6.7 35.4 100 100 29.9 26 4 1.4 2.6 26.1 0.6 5.4 36.6 100 100 21.5 17.8 3.7 1 2.7 21.1 1.7 7.9 36.2 100 100 25.9 21.1 4.8 1.3 3.5 20.2 2.2 10.4 29.8 100 100 21.4 15.8 5.5 2.8 2.7 14.5 0.8 8.5 37.9 100 100 32.1 28.1 4 1.1 2.9 15.3 0.8 5.3 42.1 100 100 25.8 20.7 5 0.7 4.3 13.5 1.2 3 47.7 100 100 21.5 15.9 5.6 1 4.6 14.3 0.8 8.2 29 100 100 34.5 30.2 4.2 1.2 3 18.7 0.7 9 33.9 100 100 28.1 21.9 6.2 1.4 4.8 18.3 1.2 8.2 24.5 100 100 27 21.6 5.4 1.6 3.8 18.3 0.9 5.4 35.4 100 100 27.9 23.7 4.2 0.9 3.3 7.5 0.8 10.8 43.3 100 100 45.9 38.8 7.1 1 6.2 14.2 0.6 5.2 43.9 100 100 44.8 37.6 7.2 0.5 6.7 14 0.1 2.9 36.9 100 100 37.3 32.9 4.3 1.2 3.2 12.3 0.6 5.9 37.5 100 100 34.9 30.6 4.3 0.8 3.5 15.2 0.7 9.5 32.2 100 100 23 21.3 1.7 0.6 1.1 16.9 0.8 8.4 28 100 100 23.8 20.6 3.2 1 2.2 18 0.7 7.7 30.8 100 100 22.3 21.1 1.2 1.1 0.1 11 0.6 7.4 37.1 100 100 17.3 16.2 1.1 0.9 0.1 15.6 0.2 2.8 25.6 100 100 24.9 22 2.9 1.4 1.6 14.6 1.2 10.1 45.1 100 100 35.9 31.4 4.5 1.7 2.8 18.6 0.6 6.6 32.8 100 100 29 26.1 3 1.1 1.8 13.6 0.4 6.1 38.8 100 100 29.6 23.6 6 0.9 5.1 INCOME DA

TACurrent - upper Current - median Current - lower Quick - upper Quick - median Quick - lower Sales / Receivables - upper Sales /

Receivables - median Sales /

Receivables - lower Cost of Sales /

Inventory - upper 3.4 1 0.4 2.8 0.8 0.3[23] 16.0 [29] 12.4 [79] 4.6 1.9 1.4 1.1 1 0.7 0.4[25] 14.7 [34] 10.7 [42] 8.8 [27] 13.6 2.6 1.4 1 1.3 0.7 0.4[23] 16.0 [39] 9.3 [54] 6.7 [11] 32.4 2.9 1.6 1.1 1.1 0.5 0.2[10] 34.8 [17] 21.2 [26] 14.0 [31] 11.9 2 1.5 1.1 1.2 0.9 0.6[32] 11.3 [38] 9.5 [48] 7.6 [18] 20.8 1.9 1.2 0.9 1.2 0.8 0.5[33] 11.0 [40] 9.0 [46] 7.9 [3] 126.3 2.7 1.6 1.1 1.5 0.9 0.6[33] 11.0 [43] 8.4 [51] 7.1 [31] 11.9 2.5 1.7 1.2 1.6 0.8 0.6[29] 12.4 [40] 9.1 [50] 7.3 [31] 11.9 2.1 1.5 1.1 1.4 0.9 0.6[18] 20.2 [25] 14.8 [43] 8.5 [10] 37.4 2 1.3 0.8 1.1 0.7 0.5[34] 10.7 [45] 8.1 [56] 6.5 [27] 13.3 2.1 1.3 0.9 1.2 0.7 0.5[23] 15.6 [42] 8.8 [52] 7.0 [18] 20.8 2 1.4 1 1.2 0.7 0.5[34] 10.6 [46] 7.9 [55] 6.6 [31] 11.9 2.3 1.3 1.1 1.3 0.8 0.5[26] 14.0 [38] 9.7 [57] 6.4 [37] 9.8 2.6 1.7 1.3 1.4 0.8 0.4[27] 13.6 [38] 9.6 [56] 6.5 [68] 5.4 3.5 1.8 1.3 2 1.1 0.6[32] 11.4 [45] 8.2 [57] 6.4 [50] 7.2 2 1.5 1.1 1.3 0.7 0.5[33] 11.0 [45] 8.1 [57] 6.4 [40] 9.2 2.3 1.4 1.1 1.2 0.8 0.5[34] 10.7 [44] 8.2 [57] 6.4 [35] 10.4 2.5 1.4 1 1.3 0.8 0.6[34] 10.6 [48] 7.6 [63] 5.8 [15] 23.7 2.5 1.5 1 1.4 0.7 0.5[38] 9.5 [50] 7.4 [69] 5.3 [30] 12.3 2.6 1.5 1.1 1.3 0.6 0.5[37] 9.9 [46] 7.9 [58] 6.3 [37] 9.9 2.9 1.4 1.1 1.4 0.8 0.4[38] 9.7 [45] 8.1 [55] 6.7 [31] 11.8 3.4 1.2 0.7 2.3 0.7 0.4[36] 10.1 [51] 7.2 [57] 6.5 [23] 15.5 3.4 2.2 1.5 2.1 1.1 0.6[30] 12.0 [46] 7.9 [60] 6.1 [50] 7.3 2.6 1.6 1.1 1.7 0.9 0.5[32] 11.5 [46] 8.0 [59] 6.2 [23] 16.1 2.4 1.6 1.1 1.1 0.7 0.4[34] 10.6 [47] 7.8 [63] 5.8 [70] 5.2Cost of Sales /

Inventory - median Cost of Sales /

Inventory - lower Cost of Sales /

Payables - upper Cost of Sales /

Payables - median Cost of Sales /

Payables - lower Sales / Working

Capital - upper Sales / Working

Capital - median Sales / Working

Capital - lower EBIT / Interest -

upper 4.4 76.3 -4.5 8.7 [45] 8.2 [59] 6.2 [14] 26.1 [27] 13.5 [46] 8.0 7.8 16.9 74 5.9 [52] 7.1 [93] 3.9 [16] 22.9 [28] 12.9 [56] 6.5 5.5 11.4 -242.7 12.3 [56] 6.5 [95] 3.8 [6] 65.4 [12] 30.4 [18] 20.2 5.7 11.4 56.5 7.4 [38] 9.7 [65] 5.6 [24] 15.4 [33] 11.0 [44] 8.3 7.9 16.3 78.6 7.7 [36] 10.1 [53] 6.9 [19] 19.2 [32] 11.6 [47] 7.7 7.8 35.5 -51.3 6.8 [49] 7.4 [76] 4.8 [15] 24.4 [33] 11.0 [44] 8.2 5.9 12.2 107.8 6.9 [51] 7.2 [79] 4.6 [16] 22.3 [29] 12.5 [43] 8.4 5.4 11 30.3 10.3 [20] 18.1 [31] 11.6 [15] 24.2 [27] 13.4 [44] 8.3 9.7 16.5 74.2 16.1 [45] 8.1 [85] 4.3 [29] 12.7 [38] 9.5 [60] 6.1 6.8 17.1 -24.6 9.4 [35] 10.5 [72] 5.0 [19] 19.5 [34] 10.6 [57] 6.4 5.7 20.2 -53.7 12.5 [48] 7.6 [68] 5.4 [24] 15.4 [38] 9.7 [51] 7.1 7.3 15 -140.2 8.4 [61] 6.0 [89] 4.1 [21] 17.3 [40] 9.1 [54] 6.8 6.7 14.4 47.1 6.3 [99] 3.7 [158] 2.3 [26] 14.3 [43] 8.5 [68] 5.4 4.4 7.9 17.8 24.5 [82] 4.4 [125] 2.9 [27] 13.5 [44] 8.3 [70] 5.2 3.6 7.6 19.2 26.9 [55] 6.7 [78] 4.7 [30] 12.1 [42] 8.7 [71] 5.2 5.8 12 36.2 16.2 [59] 6.2 [87] 4.2 [23] 15.6 [38] 9.6 [66] 5.5 5.7 13.1 82.7 10.4 [43] 8.4 [80] 4.5 [18] 20.2 [35] 10.3 [52] 7.1 4.9 12.6 -238.3 9 [56] 6.6 [89] 4.1 [15] 24.0 [33] 10.9 [56] 6.5 4.6 11.5 -155.6 7.7 [62] 5.9 [98] 3.7 [17] 22.0 [35] 10.5 [49] 7.5 5.6 11.1 70.2 4.9 [56] 6.5 [84] 4.4 [14] 26.1 [27] 13.3 [50] 7.3 5.4 15.6 72.8 3.9 [29] 12.5 [55] 6.7 [22] 16.4 [41] 9.0 [55] 6.7 5.7 27.7 -14.2 [94] 3.9 [162] 2.3 [5] 76.4 [19] 18.8 [44] 8.4 3.7 4.8 9.5 6.3 [49] 7.4 [82] 4.5 [17] 21.4 [29] 12.4 [48] 7.6 5.1 9.5 53.1 8.2 [99] 3.7 [151] 2.4 [20] 18.3 [33] 10.9 [56] 6.6 3.4 6.7 25 9EBIT / Interest -

median EBIT / Interest -

lower Net Profit + DDA

/ Curr Mat LTD - upper Net Profit + DDA

/ Curr Mat LTD - median Net Profit + DDA

/ Curr Mat LTD - lower Fixed / Worth -

upper Fixed / Worth -

median Fixed / Worth -

lower Debt / Worth -

upper Debt / Worth -

median (12) 4.5 1.1 0.4 1.1 4.2 0.5 1.7 (53) 2.1 0.6 4.1(20) 2.0 0.4 0.8 1.4 2.2 0.9 1.8 (73) 3.0 0.5 3.7(26) 1.7 0.6 0.2 0.5 2 0.8 2.3 (272) 2.6 1.1 3.1(72) 2.0 1 0.5 1.1 2.3 0.6 1.8 (57) 3.9 1.6 5.5(20) 3.2 1.7 0.7 1.2 3.9 0.9 1.9 (20) 2.7 1.3 0.8 1.9 16.7 1.5 2.4 (87) 3.1 1 3(32) 1.8 0.8 0.5 0.9 2.2 0.7 1.8 (107) 3.9 1.5 4.5(28) 2.2 1.4 0.3 0.8 1.6 0.7 1.8 (50) 5.6 1.9 6.7(14) 2.5 0.6 0.4 0.8 1.6 0.7 1.2 (85) 3.2 1.3 3.1(27) 2.1 1.5 0.3 0.8 3 0.9 2.2 (74) 3.6 1.1 10.6(21) 1.7 1.2 0.4 1.2 2.9 0.7 1.5 (188) 3.1 1.1 4.8(59) 2.1 1.1 0.5 1.3 3.2 1.2 2.5 (44) 3.4 0.8 10.6(16) 3.2 2.2 0.5 0.9 1.7 0.8 2 (47) 5.6 1.7 13.9(22) 3.8 1.6 0.3 0.5 1.4 0.5 1.1 (141) 8.7 2.4 12.9(41) 2.7 1.2 0.2 0.5 1.3 0.6 1.5 (50) 3.6 0.7 2.1(15) 1.4 0.8 0.3 0.6 1.3 1.1 1.9 (137) 5.3 1.4 5.6(47) 2.2 1 0.3 0.7 1.9 0.8 2.3 (91) 2.9 -0.6 9.3(22) 4.5 1.7 0.4 0.8 2.6 0.8 2.4 (90) 2.4 0.3 4.9(28) 1.4 0.8 0.3 1.1 3.7 1 2.4 (68) 2.3 -0.2 5.4(25) 2.6 0.4 0.5 0.9 2.1 0.7 2 (52) 1.3 -0.9 3.9(17) 1.6 0.7 0.3 0.8 2.2 0.9 1.9 0.7 1.5 -1.5 0.6 9 (25) 2.9 1.5 0.2 0.6 1.6 0.4 1.1 (496) 2.4 0.3 4.2(126) 2.0 0.8 0.4 0.9 3 0.7 1.9 (65) 2.2 0.3 5.7(23) 2.4 0.7 0.3 0.6 1.5 0.8 1.6 RATIOSDebt / Worth -

lower %Profit before

Taxes / Tangible Net Worth - upper%Profit before

Taxes / Tangible Net Worth - median %Profit before

Taxes / Tangible Net Worth - lower %Profit before

Taxes / Total Assets - upper %Profit before

Taxes / Total Assets - median %Profit before

Taxes / Total Assets - lower Sales / Net Fixed

Assets - upper Sales / Net Fixed

Assets - median 7.4 24.9(16) 8.6 1.2 9.6 4.2 0.2 59.1 0.5 3.6 19.8(49) 10.6 -6.3 7.4 3.9 -1.4 7 4.6 4.9 25.9(69) 8.3 1 11.8 2.4 -1.6 54.6 18.7 4 26.3(265) 10.5 1.4 10.3 3.8 0.3 9.2 4.6 5.3 31.4(54) 19.0 3.9 10.6 5.4 1.5 9.4 4.3 35.3 31.8(17) 23.7 8.9 10.4 6.7 0.4 10.5 4.5 4.8 23.9(83) 14.2 2.2 11.7 3.4 0.2 12.8 7.6 4.1 34.1(108) 16.3 3 14.1 7.1 1.1 26.4 8 2.2 33(53) 15.9 2.4 18 7.1 0.4 18.5 7 6.9 32.4(82) 11.4 2.8 10.2 4.8 0.6 27.6 7.6 5.1 33.3(69) 18.5 1.6 14.5 7 0.3 11.6 5.5 10 50.6(174) 20.9 4.9 16.8 4.7 0.6 16.2 6.1 4.1 27.7(42) 19.0 5.2 11.3 5.4 0 14.8 5.8 2.8 42.3(49) 21.0 5.8 18.4 6.6 2.7 16.9 9.5 3.1 56.6(142) 23.4 9.8 20.7 9.8 3.8 27.6 8.5 4 48.8(47) 12.4 -1.3 20.3 4.4 -1 24.2 10.2 5.9 47.3(139) 18.1 3.8 14 6 1.4 28.3 8.9 9.4 36.3(91) 6.9 -5 8.1 2.7 -3.6 18.5 8.3 8.6 40.8(88) 12.1 -7.1 11.9 3.3 -2.6 19.8 8 4.2 18.4(64) 6.6 -2.3 7.5 2.4 -3 14.6 5.9 6.7 19.6(52) 1.0 -14.1 5.8 0.6 -3.5 23.6 8.4 -8.7 15.6 4.2 -10 35.6 8.8 2.3 32.9(26) 12.9 1.9 12.1 5 0.6 16.7 6.3 7.3 34.8(463) 13.4 -1.8 11.9 3.6 -1.9 16.3 7.4 4.5 41(66) 16.7 -0.3 13.4 5.3 -1.2 11.4 6.9Sales / Net Fixed

Assets - lower Sales / Total

Assets - upper Sales / Total

Assets - median Sales / Total

Assets - lower %Depr, Depl,

Amort / Sales - upper %Depr, Depl,

Amort / Sales - median %Depr, Depl,

Amort / Sales - lower %Officers',

Directors', Owners' Comp / Sales - upper %Officers',

Directors', Owners' Comp / Sales - median %Officers',

Directors', Owners' Comp / Sales - lower 0.3 2 0.4 0.2 1(14) 10.5 14.5 2.6 2.7 2 1.4 1.6(48) 2.4 3.8 1.7(10) 2.9 6.8 7.3 3.3 2.3 1.8 0.5(63) 1.4 3.4 2.1(34) 3.9 9.3 2.8 2.7 1.8 1.2 2(264) 3.8 6.1 1.3(90) 2.5 4.7 2.1 2.4 1.8 1.1 1.7(50) 3.5 5.1 1.7(17) 3.9 5.3 2.4 2.6 1.5 1.2 2.5(18) 4.1 6.6 4.4 2.8 2 1.6 1.6(86) 2.8 4.3 3.9(34) 6.3 9.1 4 2.9 2.1 1.5 1.3(102) 2.6 4.2 1.3(45) 3.1 5.3 3.4 3.8 2.3 1.3 0.8(53) 1.4 4.4 0.5(10) 1.5 2.8 3.2 2.8 1.9 1.3 1.2(80) 2.5 4.5 2.1(25) 6.0 14.2 1.7 2.5 1.5 1.1 1.4(67) 3.3 5.9 1.4(12) 2.1 9.6 3.8 2.8 2.1 1.5 1.3(184) 3.0 5.3 2.4(54) 5.1 7.2 2.8 2.5 1.9 1.3 1.5(39) 2.5 4.6 1.9(10) 5.0 6.5 5.2 2.6 1.8 1.3 1.5(46) 2.5 3.5 1.7(18) 4.7 12.9 3.9 2.7 1.8 1.1 1.1(137) 2.3 3.7 2.2(46) 3.7 8.9 6.8 3 2.3 1.6 1(49) 2.0 2.9 2.2(15) 4.2 7.7 4.5 2.9 2.2 1.4 0.8(134) 2.0 3.5 2.1(43) 5.5 7.8 3.6 3 2.1 1.3 1.1(89) 2.5 4.4 1.5(36) 2.4 4.3 4 2.8 2 1.6 1.1(90) 2.6 4 2.7(34) 5.1 9.1 3 2.4 1.9 1.4 1.4(70) 2.4 4.4 1.6(19) 3.0 5.4 4.6 2.6 2.2 1.6 1.2(54) 2.4 4.1 1.7(19) 3.9 7.3 3.4 3.7 1.9 1.4 0.6 2.7 5.4 3.5 2.2 1.4 1.2 1.1(24) 3.7 5 2.2(11) 7.1 17.2 3.9 2.7 2 1.5 1.4(486) 3.0 5.3 2.7(226) 4.6 8 3.5 2.1 1.5 1.1 1.9(60) 3.3 5.6 1.1(16) 2.7 6.7356986M 732659M

3542131M 1969694M 2543021M 1173283M 8387657M 5294992M 3847893M 3011050M 1142306M 796375M 1646080M 1023308M 4059490M 2449116M 8588491M 2923010M 2889584M 1973033M 4242406M 2743150M 6849523M 3943602M 1413326M 784428M 2963094M 1963423M 6827835M 5491642M 1639564M 903796M 5224499M 2884974M 3117697M 1875985M 3855320M 2166942M 3339373M 1775113M 1619493M 829139M 155626M 69862M 2043442M 1141683M 9663312M 5810475M 1919575M 1515183M Net Sales ($) Total A ssets ($)Data Period 4/1/04 3/31/05

Unqualified Reviewed Compiled Tax Returns Other Number of Statements Cash &

Equivalents Trade

Receivables - (net) Inventory All Other Current Assets Total Current

Assets

221111 9 1 1 2 4 17 7.9 13.6 6.7 3.1 31.4 311211 26 5 5 1 10 47 5.2 18 19.8 3.4 46.4 313311 20 19 16 7 11 73 8.5 25.6 34.6 1.8 70.4 321113 68 73 50 26 56 273 5.5 12.2 26.5 4.1 48.2 322121 21 9 3 5 18 56 4.6 23.5 21.1 2 51.1 322130 9 1 2 4 16 5.4 21.3 17.2 1.6 45.4 322222 20 27 7 6 30 90 6.7 26.6 26.4 1.1 60.8 322299 18 20 19 8 30 95 8.1 27.3 24.6 2.1 62.1 324110 23 5 16 1 14 59 10.2 18.4 17.6 1.7 47.8 325188 33 21 7 8 17 86 5.6 27.6 18.9 1.3 53.4 325199 27 19 3 3 30 82 6.6 23.2 18.8 2.7 51.3 325211 53 46 33 19 64 215 6.2 27.9 21.7 2.2 57.9 325311 11 8 4 4 3 30 10.3 21.5 31.3 1.4 64.5 325411 23 4 5 6 28 66 9.9 20.5 24.3 2.5 57.2 325412 43 23 18 6 52 142 11.9 24.3 22.3 2.9 61.5 325611 16 10 10 9 22 67 7 26.7 27.3 2.6 63.7 325998 39 36 18 11 57 161 7.7 28.8 22.7 3.3 62.5 331111 20 33 17 11 35 116 5.2 33 24.9 2.3 65.4 331210 22 17 9 6 25 79 4.6 31.3 31.2 4.1 71.2 331221 16 20 20 7 18 81 5.7 28.4 28.3 2.3 64.8 331222 12 17 11 4 15 59 6.1 30.7 29.8 0.9 67.6 331314 4 4 3 7 18 6.6 40.1 21.8 1.1 69.7 332211 332999 76 156 111 82 128 553 7.9 28.4 23.9 2.4 62.6 336412 24 16 7 2 37 86 7.5 20.5 36.5 1.9 66.4 NAICS Sector Type of Statement ASSETSFixed A

ssets (net) Intangibles (net) All Other NonCurrent A

ssets Total A

ssets Notes PayableShort Term Cur. Mat.-L/T/D Trade Payables Income Taxes Payable All Other Current

Liabilities Total Current

Liabilities 61.6 1.5 5.6 100 7.5 2.4 7.8 0 7.4 25.2 45.2 3.3 5.1 100 8.2 3.5 9.7 0.3 7.1 28.7 21.6 2.4 5.6 100 16.4 3.4 19.8 0.3 9.3 49.2 42.5 0.8 8.5 100 14.6 6.7 7 0.2 5.9 34.5 42.1 1.9 4.9 100 10.4 3.6 14.7 0 8.8 37.6 42.7 6 5.8 100 10.6 5.7 13.5 0.1 5.9 35.9 29.7 3.3 6.2 100 10.9 3.5 15.1 0.1 7 36.7 28.2 4.2 5.5 100 12.3 3.5 15.7 0.2 8.4 40.2 40.6 3.3 8.3 100 3.1 2.5 21.5 0.3 9.6 37 36.9 2.8 6.8 100 11.7 4.3 17 0.1 7 40.1 38.9 3.3 6.5 100 10.4 4.1 16 0.2 7 37.7 32.5 4.1 5.4 100 11.8 4.8 18.4 0.3 8 43.3 26.3 1.7 7.5 100 17.1 4.2 13.8 0.3 13.2 48.5 25.8 10.9 6 100 8.4 3.2 11.7 0.3 11.7 35.3 23.3 8.5 6.7 100 7.9 3 16.6 0.3 9.6 37.5 24.1 4.8 7.4 100 13.5 3.4 20.4 1 8.2 46.5 26.8 6.1 4.7 100 11.3 3.5 19.1 0.3 9.5 43.8 26.1 2.5 6 100 14.4 3.8 20.8 0.3 8.1 47.3 23.3 1.2 4.3 100 15.8 3.6 17.5 0.2 8.1 45.3 30.5 0.6 4.2 100 22.5 3.6 18 0.2 4.8 49.1 21.8 4.2 6.5 100 14.4 2.3 18.4 0.3 5.8 41.2 21.2 0.7 8.4 100 14.8 1.4 19.3 0 11.8 47.3

29 3.3 5.2 100 12.7 4.4 15.8 0.3 8.2 41.4 24 3.8 5.8 100 13.2 3.8 13.9 0.5 9.3 40.6 LIABILITIESLong Term Debt Deferred Taxes All Other NonCurrent Liabilities Net Worth Total Liabilities & Net Worth Net Sales Gross ProfitOperating Expenses Operating Profit All Other Expenses (net) Profit Before

Taxes 31.7 0.1 2.7 40.4 100 100 100 83.7 16.3 5.1 11.2 24.1 2.1 2.5 42.7 100 100 21.9 19.1 2.9 1 1.9 12.3 0.3 6.3 31.9 100 100 29.7 26.1 3.6 1.1 2.5 22.5 0.7 5.1 37.3 100 100 23.8 17.4 6.4 1 5.4 27.8 0.8 2.5 31.3 100 100 23.5 20.2 3.3 1.5 1.9 18.8 1.1 16.4 27.9 100 100 17.5 13.5 4 1.9 2.1 17.9 0.7 7.9 36.9 100 100 29.1 24.6 4.5 1.1 3.4 15.7 0.4 5.2 38.5 100 100 29.7 23.1 6.6 1.6 5 23.9 1.1 9.7 28.4 100 100 14.5 11.2 3.2 0.5 2.7 20.5 1.3 5.1 33.1 100 100 34.9 28.5 6.4 1.4 5.1 20.8 1.1 7.6 32.8 100 100 29.2 22.9 6.3 0.8 5.5 18.8 0.8 5.7 31.3 100 100 26.6 22 4.6 0.9 3.6 11.9 0.7 2.5 36.4 100 100 25.5 21.5 4.1 0.1 4 13.4 0.5 8.7 42.1 100 100 48.5 40.1 8.4 0.9 7.5 14.5 0.5 7.7 39.7 100 100 42.5 36.3 6.2 0.8 5.4 13.3 0.3 6.6 33.4 100 100 36.1 32.1 4 1.1 2.9 14 0.6 5 36.7 100 100 33.1 27.4 5.7 0.8 4.8 13.8 0.7 6.7 31.6 100 100 24.3 19.4 4.8 0.9 3.9 12.1 0.6 5.5 36.5 100 100 24.4 17.2 7.1 0.7 6.4 16.8 0.9 7 26.2 100 100 27.6 22.9 4.8 1.1 3.6 13.2 0.8 6.9 37.9 100 100 24.5 19.7 4.8 1.2 3.6 15.5 0.3 4.5 32.4 100 100 20.6 18.9 1.7 0.7 1

19.7 0.4 7.1 31.3 100 100 29.9 25.1 4.8 1.2 3.6 12.8 0.3 5.2 41.1 100 100 27.6 21.3 6.3 0.8 5.5 INCOME DA

TACurrent - upper Current - median Current - lower Quick - upper Quick - median Quick - lower Sales / Receivables - upper Sales /

Receivables - median Sales /

Receivables - lower Cost of Sales /

Inventory - upper 2.6 1.2 0.8 2.1 0.8 0.5[22] 16.9 [31] 11.7 [47] 7.8 2.1 1.7 1.4 1.1 0.8 0.5[23] 15.9 [31] 11.9 [39] 9.3 [31] 11.7 2.5 1.6 1.1 1.3 0.7 0.4[28] 12.9 [40] 9.2 [52] 7.0 [33] 11.2 2.6 1.6 1.1 1 0.5 0.3[11] 33.0 [17] 22.1 [26] 14.1 [30] 12.3 2.2 1.4 0.9 1.1 0.7 0.4[29] 12.6 [36] 10.0 [47] 7.7 [21] 17.1 1.5 1.2 0.9 0.8 0.6 0.5[30] 12.1 [44] 8.4 [53] 6.9 [23] 15.8 2.7 1.7 1.2 1.6 0.9 0.5[36] 10.2 [43] 8.6 [53] 6.8 [30] 12.1 2.7 1.5 1.1 1.5 0.8 0.5[32] 11.3 [41] 8.8 [50] 7.3 [29] 12.4 1.7 1.3 0.8 1.2 0.8 0.3[4] 96.9 [19] 18.9 [31] 11.8 [10] 35.1 1.9 1.4 0.9 1.1 0.8 0.5[34] 10.8 [45] 8.1 [62] 5.9 [23] 16.2 2.2 1.5 1.1 1.3 0.9 0.6[29] 12.5 [45] 8.1 [53] 6.9 [20] 18.3 2 1.4 1 1.2 0.8 0.5[34] 10.9 [47] 7.7 [56] 6.5 [28] 13.1 1.9 1.2 1 0.9 0.6 0.5[15] 24.6 [30] 12.3 [52] 7.0 [36] 10.3 2.6 1.7 1.1 1.3 0.8 0.5[26] 14.2 [39] 9.4 [53] 6.9 [55] 6.6 2.5 1.8 1.3 1.6(141) 1.0 0.6[32] 11.4 [44] 8.2 [62] 5.9 [42] 8.7 1.9 1.3 0.9 1.2 0.7 0.4[27] 13.5 [41] 8.9 [52] 7.0 [37] 9.9 2.2 1.5 1 1.3 0.8 0.5[32] 11.2 [47] 7.8 [57] 6.5 [35] 10.3 2.1 1.4 1.1 1.2 0.7 0.6[34] 10.6 [49] 7.5 [62] 5.9 [21] 17.1 2.4 1.5 1.2 1.2 0.8 0.6[38] 9.6 [49] 7.4 [65] 5.6 [40] 9.1 2.3 1.5 1.1 1.3 0.9 0.5[37] 10.0 [47] 7.7 [60] 6.1 [23] 15.8 2.7 1.5 1.1 1.7 0.8 0.5[34] 10.7 [49] 7.5 [62] 5.9 [38] 9.7 4.3 1.4 1 3.3 1.1 0.4[38] 9.7 [44] 8.3 [57] 6.4 [18] 20.2

2.6 1.6 1.1 1.5 0.9 0.6[32] 11.4 [46] 7.9 [60] 6.1 [26] 14.1 2.8 1.7 1.2 1.3 0.6 0.4[27] 13.6 [47] 7.7 [66] 5.6 [71] 5.1Cost of Sales /

Inventory - median Cost of Sales /

Inventory - lower Cost of Sales /

Payables - upper Cost of Sales /

Payables - median Cost of Sales /

Payables - lower Sales / Working

Capital - upper Sales / Working

Capital - median Sales / Working

Capital - lower EBIT / Interest -

upper 4.6 25.4 -30.2 29.2 [46] 7.9 [57] 6.4 [14] 26.6 [17] 21.1 [30] 12.4 7 11.7 25.6 12.8 [63] 5.8 [105] 3.5 [15] 24.4 [28] 13.0 [50] 7.3 4.6 10.9 46.8 8 [55] 6.6 [98] 3.7 [6] 59.1 [12] 30.2 [22] 16.8 6.5 13.1 96.8 12.9 [42] 8.7 [62] 5.8 [18] 19.9 [32] 11.6 [46] 8.0 6.9 14.7 -34.6 10.1 [38] 9.7 [48] 7.6 [17] 21.0 [27] 13.5 [45] 8.1 9.7 43.7 -50.8 7.5 [53] 6.9 [81] 4.5 [17] 20.9 [32] 11.4 [48] 7.6 5.1 10.4 27.5 8.7 [47] 7.8 [73] 5.0 [18] 20.3 [31] 11.8 [45] 8.0 5 12 36.9 10.5 [18] 19.8 [40] 9.1 [15] 23.6 [24] 15.2 [38] 9.6 14.4 48.4 -41.8 24.5 [42] 8.7 [80] 4.6 [28] 13.1 [42] 8.6 [61] 6.0 7.5 13.4 -62 12.8 [44] 8.3 [75] 4.9 [20] 18.7 [37] 9.9 [56] 6.5 6.6 13.4 81.5 10.6 [47] 7.7 [70] 5.2 [22] 16.4 [39] 9.3 [52] 7.0 7.8 15 -999.8 11.9 [65] 5.6 [92] 4.0 [11] 33.7 [24] 15.1 [45] 8.1 9.7 18.2NM 6.8 [97] 3.7 [138] 2.7 [23] 15.7 [39] 9.4 [59] 6.2 5.1 9.4 36.3 24 [82] 4.4 [122] 3.0 [27] 13.4 [43] 8.4 [77] 4.8 4.2 6.7 20.2 15.9 [63] 5.8 [93] 3.9 [26] 14.3 [39] 9.4 [70] 5.2 9.1 17.2 -105.8 20.4 [57] 6.4 [83] 4.4 [25] 14.8 [40] 9.1 [61] 6.0 5.6 12.6 170.8 11.7 [53] 6.9 [74] 4.9 [20] 18.2 [37] 9.9 [56] 6.5 6.8 15.5 52.5 12.8 [71] 5.2 [110] 3.3 [17] 21.6 [32] 11.2 [51] 7.2 4.3 7.9 22 17.1 [60] 6.0 [100] 3.6 [21] 17.0 [33] 11.2 [50] 7.3 5.3 10.8 24.4 16.2 [67] 5.4 [93] 3.9 [14] 25.4 [31] 11.6 [51] 7.2 5.7 10.1 22.9 11.5 [35] 10.5 [68] 5.4 [9] 41.1 [35] 10.3 [45] 8.1 4.7 15.5NM 4.2

[52] 7.0 [87] 4.2 [19] 19.3 [31] 11.8 [47] 7.8 5.3 9.5 38.9 11.8 [115] 3.2 [172] 2.1 [26] 13.8 [41] 8.8 [57] 6.4 3.4 5.3 19.5 12.2EBIT / Interest -

median EBIT / Interest -

lower Net Profit + DDA

/ Curr Mat LTD - upper Net Profit + DDA

/ Curr Mat LTD - median Net Profit + DDA

/ Curr Mat LTD - lower Fixed / Worth -

upper Fixed / Worth -

median Fixed / Worth -

lower Debt / Worth -

upper Debt / Worth -

median (13) 2.9 0.9 0.9 2.1 3.3 0.7 2.4 (45) 4.0 1.1 3.1(21) 1.9 1.1 0.6 1.2 1.8 0.7 1.2 (68) 3.5 1 7.3(19) 2.7 1 0.2 0.5 1.6 0.9 1.7 (259) 5.4 2.2 3.8(67) 2.4 1.3 0.6 1 2.1 0.7 1.5 (49) 3.4 0.6 3.6(15) 2.2 1.6 0.6 1.5 2.9 1 2.1

2.6 1.8 1.2 1.8NM 1.3 2.6 (79) 3.0 1.1 3.5(32) 2.4 1.6 0.4 0.8 1.8 0.8 1.7 (85) 3.8 1.8 6.2(22) 2.4 1.5 0.3 0.6 1.7 0.7 1.8 (48) 4.4 2 33.4(12) 10.5 2.2 0.4 1 2.3 1.1 1.7 (80) 3.8 1.5 3.4(29) 2.2 1.2 0.5 1.1 2.8 1.1 1.9 (77) 4.3 1.4 6.8(33) 2.1 1.1 0.6 1.4 3.1 0.6 1.9 (201) 4.4 1.7 6(62) 2.3 1.2 0.4 1.1 2.9 1 2.4 (28) 3.4 1.5 8.4(13) 2.7 1.2 0.5 0.9 1.2 0.9 1.9 (55) 5.8 2.2 9.3(18) 4.8 2.6 0.2 0.5 1.8 0.6 1.5 (126) 5.1 2.1 8.5(40) 2.9 0.9 0.3 0.7 1.7 0.6 1.8 (60) 3.0 0.6 21.4(14) 2.3 0.7 0.3 0.8 2.3 0.8 1.8 (146) 4.6 1.8 5.7(42) 3.0 1.6 0.3 0.8 2.3 0.8 2.1 (109) 5.0 1.8 15.5(27) 3.9 1.7 0.3 0.8 2.1 1 2.5 (69) 6.4 3.6 39.6(17) 5.3 2 0.2 0.6 1.3 0.9 1.8 (76) 4.6 1.3 7.7(20) 3.5 1.7 0.4 0.7 2.5 0.8 1.9 (50) 5.1 2 6.6(19) 3.4 2.3 0.2 0.5 1.9 0.8 1.8 (14) 1.6 0.6 0.2 0.7 1.7 0.4 2.3

(501) 4.0 1.3 6.9(135) 2.7 1.5 0.4 0.8 2.7 0.8 2.1 (73) 4.2 1.2 6.3(27) 2.2 1.1 0.2 0.6 1.1 0.6 1.6 RATIOSDebt / Worth -

lower %Profit before

Taxes / Tangible Net Worth - upper%Profit before

Taxes / Tangible Net Worth - median %Profit before

Taxes / Tangible Net Worth - lower %Profit before

Taxes / Total Assets - upper %Profit before

Taxes / Total Assets - median %Profit before

Taxes / Total Assets - lower Sales / Net Fixed

Assets - upper Sales / Net Fixed

Assets - median 4.1 30(15) 5.7 0.3 16.7 3 0.5 5.7 0.7 2.9 17.8(43) 12.8 0.9 9.8 3.4 0.2 8.8 5.3 4.8 41.8(63) 11.3 1.2 12.3 3.7 0.1 49.9 20.7 3.1 41.8(250) 24.2 9.6 18.5 8.1 2.6 9.2 5.3 4.8 28.7(48) 9.3 -0.4 9 4.4 -0.8 14 4.3 NM 39.8(12) 23.2 5.7 9.5 3.6 1.3 6.6 3.9

4.6 31(78) 14.5 1.3 12.3 5.2 0.4 15.7 7.5 3.5 39.8(84) 17.1 5.1 16 5.8 1.5 29.1 8.5 11.3 44.5(47) 26.3 8.3 15.7 5 0.8 33.3 9.2 4.1 39.9(76) 20.5 7.6 16.7 6.7 1.9 17.7 5.4 7.4 47.1(69) 26.1 9.9 17.8 7.4 1.9 14 5.5 6.9 41.1(190) 21.8 7.8 13.9 6.9 1.7 17.5 6.6 4.3 28.5(29) 15.8 4.6 10.1 6.4 1.5 20.2 10 4.3 52.7(57) 26.2 9.2 24.1 11.9 1.9 22.2 10.2 6.2 53(119) 21.2 6 18 7.3 1.4 30.1 8.4 5.7 39.8(55) 16.2 1.5 17.2 5.3 -1 47.5 10.6 6.5 52.5(144) 24.7 8.1 16.6 6.1 2.2 25.3 9.4 7.5 65.6(101) 30.3 12.6 18.1 8.9 1.5 24.4 10.9 4.9 57.6(73) 29.2 15.6 18.6 9.4 5.8 35 11 4.5 48(69) 21.3 6 16.2 6.2 0.5 19.3 8.6 5 47.8(52) 22.5 12.1 14.3 7.3 3.2 33.4 11.5 14.2 27.5(17) 19.4 1 11 1.6 -0.3 51.8 14.3

6.9 42.3(471) 20.5 5.2 14.4 6.2 0.9 18.2 8.5 4.7 39.3(74) 12.9 5.1 12.8 4.5 0.7 16.8 7.3Sales / Net Fixed

Assets - lower Sales / Total

Assets - upper Sales / Total

Assets - median Sales / Total

Assets - lower %Depr, Depl,

Amort / Sales - upper %Depr, Depl,

Amort / Sales - median %Depr, Depl,

Amort / Sales - lower %Officers',

Directors', Owners' Comp / Sales - upper %Officers',

Directors', Owners' Comp / Sales - median %Officers',

Directors', Owners' Comp / Sales - lower 0.4 3.2 0.5 0.3 2.1(15) 8.3 14.4 2.3 2.8 2.1 1.3 1.8(42) 3.0 4.4 7.1 3.2 2.4 1.7 0.5(62) 1.3 2.6 2.7(32) 5.2 8.6 3 2.7 2 1.4 2(253) 3.2 5.1 1.4(84) 2.2 4.4 2.3 2.5 1.8 1.1 1.2(43) 3.6 6 0.7(14) 2.7 4.5 3.3 2.3 1.8 1.6 2.5(14) 3.7 4.9 4.3 2.9 2 1.6 1.7(81) 2.8 3.6 2.3(32) 4.4 7 4.7 3 2.2 1.6 1.3(84) 2.0 3.9 1.5(32) 3.2 4.6 2.3 5.2 2.8 1.2 0.7(54) 1.3 3.1 2.3 3.3 1.9 1.1 1.6(74) 3.5 5.2 1.7(23) 4.4 10 2.5 2.3 1.8 1.3 1.4(75) 2.8 4.7 2.1(19) 3.4 8.1 4 3 2.1 1.5 1.5(195) 3.0 4.9 1.7(70) 4.5 7.1 4.2 3.4 2.4 1.5 1(27) 2.1 3.6 4.8 2.9 1.8 1.3 1.3(53) 2.4 3.7 3.3(11) 5.3 10 4.2 2.7 1.8 1.2 1.1(118) 2.3 3.8 2.2(38) 3.7 9.3 5.1 3.4 2.4 1.6 0.7(56) 1.8 4.1 1.6(22) 3.5 6.4 4.6 3 2.1 1.4 1(143) 2.1 4 3(47) 4.8 7 5.4 3.2 2.5 1.6 1.1(107) 2.2 3.3 1.2(43) 3.3 6.3 4.8 2.7 2 1.5 0.9(67) 1.9 3.4 1.6(22) 6.8 9.8 4.6 2.8 2.2 1.6 1(77) 1.9 3.5 0.8(30) 2.5 6.3 6.5 2.8 2.2 1.6 0.9(48) 1.9 3.2 1.3(19) 4.0 8.9 5.4 3.9 2.8 1.5 0.8(15) 1.9 2.9

4.7 2.8 2.1 1.6 1.4(482) 2.5 4.4 2.2(239) 4.0 7.7 3.8 2 1.5 1 1.5(74) 2.8 4.3 1.4(18) 3.4 5.6349772M 703160M

3795638M 1924239M 1938573M 920490M 9488755M 6010379M 3958297M 2693323M 1418154M 1004712M 2777038M 1536555M 2373153M 1335501M 12339749M 3128495M 3562200M 2571440M 3943012M 2657799M 7374122M 4342686M 1300656M 467762M 3562178M 2022537M 5909388M 4170239M 1777303M 873210M 6669007M 3461022M 4665948M 1962567M 3498941M 1859244M 4144025M 2197579M 1632059M 702550M 477324M 194952M

9549691M 5323381M 2963099M 2386188M Net Sales ($) Total A ssets ($)Data Period 4/1/05 3/31/06

Unqualified Reviewed Compiled Tax Returns Other Number of Statements Cash &

Equivalents Trade

Receivables - (net) Inventory All Other Current Assets Total Current

Assets

221111 5 2 2 1 10 10.3 5.7 1.2 0.1 17.3 311211 23 3 4 1 14 45 5.4 18 23 3.4 49.8 313311 11 12 9 10 15 57 7.9 27.4 33.6 3.2 72.2 321113 64 54 45 28 87 278 4.9 12.6 29.3 3.5 50.2 322121 24 9 4 3 30 70 7 25.2 22.1 2.3 56.6 322130 10 2 2 12 26 4.8 23.6 16.6 3 48.1 322222 19 17 11 7 29 83 5.2 29.3 25.7 1.5 61.7 322299 21 21 12 7 41 102 6.8 27.4 23.3 1.3 58.8 324110 18 6 3 1 20 48 13.4 24.4 13.9 3.7 55.4 325188 24 19 11 5 31 90 7.3 28.2 19.8 2.3 57.6 325199 34 19 5 2 34 94 6.8 24.8 19.3 3.8 54.7 325211 49 32 29 12 98 220 5.9 30.1 23.8 2.4 62.2 325311 14 7 3 6 14 44 5.4 25.2 31.9 1.3 63.8 325411 27 8 5 7 25 72 10.8 21.2 25.5 3.7 61.2 325412 44 20 12 5 61 142 12.4 21.8 20.8 3.1 58.1 325611 9 7 6 4 17 43 4.2 28.4 27.6 1.6 61.8 325998 42 24 18 17 76 177 8.3 31.3 22.6 1.9 64.1 331111 30 15 9 11 48 113 8.3 31.3 21.8 3 64.4 331210 30 16 11 6 36 99 6.8 31.6 30.6 2.5 71.5 331221 19 19 8 5 27 78 8.6 29 28.4 2.6 68.5 331222 13 8 5 3 18 47 5.5 28 29.7 1.2 64.4 331314 4 6 1 7 18 7.5 33 28.4 0.5 69.4 332211 332999 70 134 97 69 195 565 8.9 28.9 23.8 2.5 64.1 336412 22 16 10 4 35 87 6.5 20.3 37.5 1.6 66 NAICS Sector Type of Statement ASSETSFixed A

ssets (net) Intangibles (net) All Other NonCurrent A

ssets Total A

ssets Notes PayableShort Term Cur. Mat.-L/T/D Trade Payables Income Taxes Payable All Other Current

Liabilities Total Current

Liabilities 70 2.2 10.5 100 0.4 1.3 16.9 0 3.7 22.4 40.2 4.1 5.9 100 10.7 2.8 11.6 0.2 6.6 31.9 21.3 1.4 5.1 100 19.1 4 16.3 0.4 8.6 48.4 41 1 7.7 100 14.8 4.6 6.7 0.2 6.8 33.1 36 2 5.4 100 10.9 2.9 17.5 0.2 8.4 40 34.6 10.5 6.8 100 8.2 4.7 15.3 0.1 7.1 35.4 28.6 3.4 6.4 100 14.1 4.6 16 0.2 7.2 42.1 29.3 4.1 7.7 100 12.3 3.9 16.2 0.2 7.6 40.2 34 2.8 7.8 100 2.5 2.6 23.1 0.7 9.6 38.5 32 4.1 6.3 100 9.7 3.2 16.5 0.1 7 36.6 36.4 3.2 5.8 100 6.7 3.2 14.5 0.2 8.3 32.9 30.3 3.3 4.2 100 12.6 3.9 18.3 0.2 9.4 44.5 27.6 2.9 5.7 100 13.4 3.8 23.7 0.2 12.4 53.5 25.5 7.7 5.6 100 9.1 3.5 14.4 0.5 14 41.6 24.6 9.1 8.2 100 6.7 4 14.7 0.3 11.3 37 22.2 10.4 5.6 100 14.4 3.9 17.7 0.3 9.6 45.9 23.2 6.1 6.6 100 9.8 2.7 21.3 0.2 9.4 43.4 28.9 2.4 4.2 100 15.5 3.1 19.4 0.3 10.3 48.6 21.6 1.7 5.2 100 9.1 2.6 18.6 0.5 12 42.8 25 1.5 5 100 18.6 2.6 16 0.2 5.6 43.2 29 3.2 3.5 100 13.3 3.3 15.8 0.2 8.8 41.3 19.4 3 8.2 100 16.3 1 23.3 0.2 11.8 52.5

27.1 2.7 6.1 100 12 3.9 15.4 0.3 10.2 41.8 26.1 2.3 5.6 100 11.6 4.7 15.1 0.3 12.8 44.4 LIABILITIESLong Term Debt Deferred Taxes All Other NonCurrent Liabilities Net Worth Total Liabilities & Net Worth Net Sales Gross ProfitOperating Expenses Operating Profit All Other Expenses (net) Profit Before

Taxes 23.9 0 3.4 50.3 100 100 100 83.3 16.7 5.3 11.4 21.2 1.4 3 42.5 100 100 22.2 18.5 3.8 1.1 2.7 17.9 0.4 7.5 25.9 100 100 28.4 25.5 2.9 1.4 1.5 20.5 0.6 5.8 39.9 100 100 21.3 16.7 4.6 0.7 3.9 19.9 1 3.9 35.3 100 100 19.5 15.8 3.7 0.9 2.8 21.5 1.2 17.6 24.3 100 100 18.5 15.5 3 2 1 18 0.7 8.3 30.9 100 100 28.1 23 5.1 1.9 3.2 16.1 0.4 5.2 38.1 100 100 25 20.6 4.4 1 3.5 17.6 1.3 4.4 38.2 100 100 20.5 13.6 6.9 1.2 5.7 15.6 1 3.9 43 100 100 33.3 26 7.4 1.3 6 18.2 0.6 5.5 42.9 100 100 30.6 21.8 8.8 0.6 8.2 16.7 0.8 9.4 28.6 100 100 25.9 21.1 4.8 1.4 3.4 17.3 0.7 4.1 24.3 100 100 26.1 21.4 4.7 1.2 3.5 12.7 0.7 9 36.1 100 100 44.8 39.5 5.3 1.6 3.7 16.4 0.6 7.4 38.6 100 100 44.3 37.6 6.7 0.8 5.9 15.4 0.8 8.3 29.5 100 100 32.4 27.7 4.7 1.3 3.4 14.2 0.6 7.1 34.7 100 100 32.8 27.5 5.3 1.2 4 18.4 0.6 7.5 24.9 100 100 23.6 17.7 5.9 1 4.8 12.4 0.9 5 38.9 100 100 21.8 14.4 7.4 0.5 6.9 14.6 0.8 7.3 34.2 100 100 22.8 17 5.8 1.4 4.4 14.9 0.8 4.8 38.2 100 100 22.7 18.3 4.4 1.1 3.2 7.3 0.4 4.4 35.4 100 100 19.9 16.8 3.2 0.9 2.3

18.8 0.5 5.6 33.3 100 100 30.4 24.8 5.6 0.9 4.7 16.5 0.3 10.2 28.5 100 100 27.3 21.5 5.7 1.4 4.3 INCOME DA

TACurrent - upper Current - median Current - lower Quick - upper Quick - median Quick - lower Sales / Receivables - upper Sales /

Receivables - median Sales /

Receivables - lower Cost of Sales /

Inventory - upper 4.8 1.3 0.5 3.4 1.2 0.4[0] UND [42] 8.7 [64] 5.7 2.5 1.7 1.1 1.2 0.8 0.5[22] 16.4 [30] 12.1 [39] 9.3 [35] 10.5 2.5 1.6 1.2 1.5 0.8 0.4[28] 13.1 [43] 8.5 [56] 6.5 [36] 10.2 2.9 1.6 1.1 1 0.5 0.3[13] 28.7 [18] 20.0 [26] 14.1 [34] 10.9 1.9 1.5 1 1.2 0.8 0.5[31] 11.8 [37] 9.9 [47] 7.8 [23] 16.2 2.2 1.3 1 1.3 0.7 0.5[34] 10.7 [43] 8.5 [56] 6.5 [28] 12.9 2.5 1.4 1.2 1.2 0.8 0.6[36] 10.1 [43] 8.6 [54] 6.7 [29] 12.6 2.2 1.4 1 1.3 0.8 0.6[33] 10.9 [40] 9.0 [53] 6.9 [30] 12.3 2.1 1.4 1.1 1.5 1 0.7[15] 24.2 [19] 19.2 [37] 9.9 [6] 56.2 2.7 1.7 1.1 1.6 1 0.7[36] 10.1 [47] 7.7 [61] 6.0 [24] 15.0 2.5 1.7 1.3 1.6 1 0.7[26] 13.9 [45] 8.1 [57] 6.4 [23] 15.7 2.3 1.5 1.1 1.4 0.8 0.6[38] 9.7 [48] 7.6 [57] 6.4 [30] 12.3 1.6 1.2 1 0.8 0.6 0.4[21] 17.5 [34] 10.7 [52] 7.0 [41] 8.9 2.3 1.6 1 1.2 0.8 0.5[27] 13.7 [38] 9.7 [56] 6.5 [56] 6.5 2.7 1.8 1.1 1.6 1 0.5[34] 10.7 [46] 7.9 [58] 6.3 [41] 9.0 2.3 1.2 1.1 1.2 0.7 0.5[32] 11.5 [42] 8.8 [55] 6.7 [36] 10.0 2.3 1.5 1.1 1.4 0.9 0.5[33] 11.1 [46] 7.9 [57] 6.4 [26] 14.2 2.4 1.5 1.1 1.4 0.9 0.6[31] 11.7 [44] 8.2 [60] 6.1 [14] 25.9 3.1 1.8 1.2 1.8 0.9 0.6[37] 9.9 [46] 8.0 [57] 6.4 [33] 11.1 2.7 1.9 1.3 1.4 0.9 0.6[33] 11.0 [42] 8.6 [50] 7.3 [33] 11.2 2.9 1.5 1.1 1.7 0.8 0.5[35] 10.4 [45] 8.1 [62] 5.9 [37] 9.8 2.9 1.3 1 1.2 0.8 0.5[31] 11.6 [44] 8.3 [52] 7.0 [24] 15.5

2.6 1.6 1.2 1.6 0.9 0.6[31] 11.8 [44] 8.2 [59] 6.2 [20] 18.3 2.6 1.5 1.1 1.2 0.6 0.3[29] 12.6 [41] 8.9 [61] 5.9 [60] 6.1Cost of Sales /

Inventory - median Cost of Sales /

Inventory - lower Cost of Sales /

Payables - upper Cost of Sales /

Payables - median Cost of Sales /

Payables - lower Sales / Working

Capital - upper Sales / Working

Capital - median Sales / Working

Capital - lower EBIT / Interest -

upper 3.3 40.4 -10.5 [46] 8.0 [66] 5.5 [13] 27.5 [21] 17.3 [34] 10.9 6.7 10.8 36.5 6.7 [64] 5.7 [99] 3.7 [15] 23.9 [27] 13.3 [47] 7.8 4.3 8.7 31.6 8 [56] 6.5 [92] 4.0 [6] 66.2 [12] 31.7 [18] 20.8 5.8 13 130.6 8.6 [41] 8.9 [59] 6.2 [21] 17.4 [30] 12.0 [42] 8.7 7.8 15.1 202 5.6 [36] 10.2 [50] 7.3 [24] 14.9 [31] 11.8 [39] 9.3 8.4 24.1 NM 4.2 [48] 7.7 [77] 4.8 [15] 24.6 [33] 11.0 [52] 7.1 7 12.9 38.6 6.1 [45] 8.1 [75] 4.9 [20] 18.6 [33] 11.1 [44] 8.3 6.2 15.2 999.8 7.6 [16] 22.5 [29] 12.5 [15] 23.8 [26] 13.9 [37] 9.8 9.4 19.3 198.5 30.9 [45] 8.0 [88] 4.2 [22] 16.6 [39] 9.3 [58] 6.3 5.6 9.4 62.3 20.6 [47] 7.8 [75] 4.9 [19] 19.5 [30] 12.0 [52] 7.0 5 9.3 22 16.7 [51] 7.1 [72] 5.1 [22] 16.9 [35] 10.3 [50] 7.2 6.5 13 74.1 8.5 [66] 5.6 [115] 3.2 [27] 13.4 [39] 9.3 [56] 6.5 8.2 21.4 142.2 6.3 [88] 4.2 [134] 2.7 [23] 15.6 [38] 9.5 [55] 6.7 5 11.4 62.8 21.7 [84] 4.4 [129] 2.8 [24] 15.5 [42] 8.6 [81] 4.5 4 7.3 34.9 19.1 [64] 5.7 [87] 4.2 [22] 16.6 [36] 10.3 [58] 6.2 8.1 22.3 95.8 8.9 [50] 7.3 [85] 4.3 [26] 14.1 [39] 9.3 [60] 6.1 6.4 12.1 62.4 13.5 [41] 8.8 [72] 5.1 [21] 17.5 [32] 11.4 [48] 7.6 6 11.7 68.6 14.8 [59] 6.2 [93] 3.9 [20] 18.1 [32] 11.4 [47] 7.8 4.8 8.8 20.1 22.5 [51] 7.2 [80] 4.6 [16] 23.5 [30] 12.1 [42] 8.7 4.7 9 17 17.2 [77] 4.7 [97] 3.8 [15] 24.9 [34] 10.8 [48] 7.6 4.9 10.7 34.7 9 [45] 8.2 [62] 5.9 [7] 55.3 [35] 10.5 [67] 5.4 8.5 16.2NM 8.6

[50] 7.3 [82] 4.4 [17] 21.8 [30] 12.2 [44] 8.4 5.4 9.8 33.2 12.3 [109] 3.4 [162] 2.3 [22] 16.9 [33] 11.2 [51] 7.2 4 8 22.9 9.5EBIT / Interest -

median EBIT / Interest -

lower Net Profit + DDA

/ Curr Mat LTD - upper Net Profit + DDA

/ Curr Mat LTD - median Net Profit + DDA

/ Curr Mat LTD - lower Fixed / Worth -

upper Fixed / Worth -

median Fixed / Worth -

lower Debt / Worth -

upper Debt / Worth -

median 0.9 1.1 9.7 0.1 0.8 (43) 3.0 1.3 4.8(17) 2.5 1.8 0.6 1 1.7 0.7 1.6 (56) 2.1 1 7.6(18) 3.3 0.2 0.1 0.5 2.4 1 2.1 (264) 3.5 1.2 4.2(75) 2.4 1.2 0.5 1 2 0.6 1.4 (62) 3.0 1.3 5.7(24) 2.7 1.3 0.5 1 2 1 1.9

2.6 0.9 6.3(10) 2.6 1.1 0.9 2.5 -1.3 1.8 4.4 (76) 2.5 1.4 3.2(26) 2.6 1.1 0.3 0.8 5.1 0.8 2 (93) 3.3 1.6 4.4(25) 2.6 1.2 0.4 0.8 1.8 0.7 1.9 (38) 7.9 3.3 87.2(15) 10.1 3.2 0.3 0.8 1.7 0.7 1.3 (80) 6.9 2.1 5.2(22) 2.7 1.4 0.3 0.8 1.8 0.6 1.3 (87) 6.4 2.2 14.6(23) 3.7 1.8 0.4 1 1.9 0.5 1.2 (198) 3.5 1.1 7.1(65) 2.3 1.2 0.4 1 2.2 1 2

2.9 1.5 4.9(12) 2.5 0.7 0.7 1 1.3 1.2 2.4 (65) 6.9 1.5 11.2(25) 3.1 1.3 0.3 0.6 2.4 0.7 1.8 (120) 6.1 1.1 8.2(44) 2.5 0.7 0.3 0.8 2.3 0.7 1.6 (39) 2.1 0 4.9(10) 1.5 0.9 0.3 0.9 2.5 1 2.2 (157) 4.3 1.6 9.3(48) 2.5 1.2 0.3 0.6 2.1 0.9 2.4 (104) 5.5 2.2 17.6(32) 4.4 2.6 0.4 0.9 4 0.9 2.2 (82) 8.2 3.3 37.7(27) 6.0 1.3 0.2 0.5 1.4 0.8 1.5 (68) 4.6 1.5 15.9(23) 5.2 1.9 0.2 0.5 1.6 0.6 1.7 (41) 3.6 1.1 10.6(14) 3.8 0.5 0.3 0.8 1.9 0.8 1.8 (17) 3.9 1.4 0.2 0.7 2.5 0.8 3.1

(505) 4.4 1.6 6.4(141) 2.6 1.3 0.3 0.7 1.9 0.7 2 (80) 3.8 1.5 3.9(26) 2.6 1.1 0.2 0.7 2.1 0.9 1.9 RATIOSDebt / Worth -

lower %Profit before

Taxes / Tangible Net Worth - upper%Profit before

Taxes / Tangible Net Worth - median %Profit before

Taxes / Tangible Net Worth - lower %Profit before

Taxes / Total Assets - upper %Profit before

Taxes / Total Assets - median %Profit before

Taxes / Total Assets - lower Sales / Net Fixed

Assets - upper Sales / Net Fixed

Assets - median 10 5.9 4.3 2.8 1.6 0.6 3.1 23.7(41) 12.9 4.2 9.9 3.8 1.2 9.8 5.4 6 29.7(46) 4.5 -0.4 16.7 1.7 -0.1 61.2 20.5 3.2 33.8(256) 16.2 3.9 14.6 6.2 1 9.6 5.5 4.3 44.7(63) 15.3 4.7 11.2 5.7 0.9 25.6 6.1 -4.7 25.6(17) 17.6 11.1 8.6 4.6 -0.5 7.6 5.6 30.2 41.2(66) 18.2 6.9 12.6 5.1 1.5 20.5 9.2 4.9 36.5(93) 14.7 4.2 13.2 3.8 1.4 21.5 8 3 64.7(43) 32.6 14.8 24.6 14.5 5.5 27.8 13 3.6 44.2(82) 21.7 8.6 19.5 9.2 2.3 22.2 6.1 3.3 46.7(85) 32.5 8.1 23.6 9.6 1.9 14.5 5.6 5.6 48.8(188) 20.2 2.5 15.5 6.1 0 18.3 7.5 7.7 29.3(36) 15.6 7.8 10.3 4.2 1.6 19.8 9.2 6.5 59.2(62) 24.6 8.3 19.1 7.7 0.8 20.2 11.5 6.6 66.7(118) 25.3 4.6 20.6 8.9 -0.3 20.2 7.4 7.4 46.8(34) 23.2 3.5 15.3 3.5 -2 40.8 12.8 7.6 54.6(151) 27.7 10 17 7 2.2 34.8 11.7 12.6 66.3(95) 33.9 13.8 17.1 8.3 2.6 21.6 9.5 5 58.9(91) 38.0 21.4 25.8 13.6 5.2 29.7 11.5 3.4 49.8(68) 22.4 5.7 19.4 9.4 1.4 32.7 12.8 4.6 36.5(41) 21.1 2.5 13.7 6.4 0.7 21 7.8 10.3 44.3(15) 13.6 2.9 9.4 3.2 1.4 58.6 12.6

5 50.3(497) 23.2 6.2 18.9 7.8 1.8 24 10.2 6.5 44.4(74) 23.3 12.2 15.5 7.9 2.3 17.6 7.9Sales / Net Fixed

Assets - lower Sales / Total

Assets - upper Sales / Total

Assets - median Sales / Total

Assets - lower %Depr, Depl,

Amort / Sales - upper %Depr, Depl,

Amort / Sales - median %Depr, Depl,

Amort / Sales - lower %Officers',

Directors', Owners' Comp / Sales - upper %Officers',

Directors', Owners' Comp / Sales - median %Officers',

Directors', Owners' Comp / Sales - lower 0.4 0.8 0.4 0.3 3.1 2.8 2.1 1.5 1.8(38) 2.8 3.8 6.2 3.4 2.3 1.7 0.4(47) 1.1 1.9 2.2(25) 3.3 6.3 3 2.8 1.9 1.3 1.5(257) 2.8 4.8 1.5(82) 2.4 4.6 3 3 2.3 1.5 0.6(53) 1.8 4.4 1.4(14) 3.3 5.2 4 2.5 1.9 1.4 2(22) 3.1 3.9 4.7 3.1 2.4 1.6 0.9(73) 2.3 3.6 2.1(27) 3.8 6.7 4.6 3.1 2.2 1.6 0.9(93) 2.0 3.4 1.2(31) 3.0 7.3 5.2 4.8 3.4 1.7 0.5(46) .9 2.8 3.1 3.2 1.8 1.2 1.3(73) 3.0 5.1 1.7(22) 2.7 5.8 2.6 2.5 1.9 1.3 1.1(83) 2.4 4.5 2(19) 3.1 7.6 4.3 2.8 2.2 1.6 0.9(193) 2.4 3.8 1.8(56) 4.0 7.3 5.7 3.2 2.4 1.6 0.9(36) 1.5 2.5 1.7(13) 3.7 7.5 5.7 3.1 1.9 1.3 1(58) 2.0 3.8 2.2(12) 5.0 7.3 4.1 2.3 1.6 1 1.1(118) 2.3 3.8 1.5(34) 3.3 10.4 5.1 3.4 2.3 1.7 1.2(34) 1.9 4.4 1.4(13) 4.5 6.1 5.9 3.3 2.3 1.4 0.8(143) 1.7 3.5 2.3(46) 4.4 8.4 5.1 3.2 2.4 1.6 1(103) 1.7 2.7 1(35) 3.5 6 5.4 3.1 2.2 1.7 0.6(86) 1.6 2.9 1.7(29) 3.6 6.3 5.9 3.3 2.4 1.7 0.8(63) 1.6 3.1 0.7(14) 2.9 6.3 4 2.8 2 1.3 0.5(44) 1.5 2.6 3(13) 3.6 10.5 6.5 3.5 2.7 2 0.5(16) 1.3 2.9

5.5 3 2.2 1.7 1(498) 2.1 3.6 2.2(247) 4.4 7.9 3.7 2.6 1.5 1.2 1.6(69) 3.1 5.1 1.4(20) 3.8 9.8138347M 379433M

3720055M 1892981M 2214797M 1131912M 9813605M 5706390M 6523031M 3438327M 2519735M 1731700M 3085352M 1564882M 3596421M 1915372M 9057471M 2680101M 4242876M 3144846M 4345231M 3158857M 7663320M 3941088M 2370489M 970480M 3253069M 1929802M 6667726M 5246150M 1020370M 676033M 7728618M 3991558M 7058865M 3598872M 6444414M 2920536M 5092486M 2204307M 1747439M 740286M 736105M 232222M

13591316M 6137112M 2743771M 2026868M Net Sales ($) Total A ssets ($)Data Period 4/1/06 3/31/07

Unqualified Reviewed Compiled Tax Returns Other Number of Statements Cash &

Equivalents Trade

Receivables - (net) Inventory All Other Current Assets Total Current

Assets

221111 20 3 1 11 35 13.5 10.2 2.7 4.3 30.6 311211 28 3 3 3 8 45 5.1 17.9 23.5 4.3 50.8 313311 13 13 10 5 16 57 8.3 27.1 30 1.4 66.9 321113 64 56 43 26 90 279 3.8 12.8 27.8 3.8 48.3 322121 19 12 6 5 28 70 5.9 26.1 21.6 1.3 54.9 322130 322222 19 24 9 4 28 84 6 26.8 26.2 1.9 60.9 322299 31 23 12 5 35 106 4.7 25.4 26 1.7 57.8 324110 10 4 5 1 24 44 10.9 27.5 15.4 3.1 56.9 325188 34 27 9 7 31 108 7 25.3 21 2.7 56 325199 54 19 9 2 36 120 9.9 23 18.2 3.7 54.8 325211 54 40 21 10 93 218 6.5 27.2 23.2 2.5 59.5 325311 15 6 6 6 16 49 6.2 23.9 31.1 1.7 62.9 325411 23 4 7 3 28 65 12.9 22.8 25.9 3 64.6 325412 51 15 11 7 65 149 11.3 22.8 20.4 3.2 57.7 325611 12 12 6 4 21 55 6.4 25.9 28.8 2.3 63.4 325998 50 38 19 22 91 220 8 28.7 24 2.8 63.4 331111 24 22 15 14 40 115 6.7 30.9 25.1 3.3 65.9 331210 24 17 13 12 50 116 7.3 31.4 33.3 2.3 74.3 331221 25 18 13 6 29 91 7.4 27.7 30.6 2 67.7 331222 12 9 4 2 14 41 4.6 25.2 32.8 1 63.6 331314 8 4 1 1 16 30 7.1 34 25.2 1.1 67.3 332211 332999 69 118 86 98 192 563 8.2 27.4 24.7 3 63.3 336412 17 21 5 7 39 89 5.3 20.7 38.5 2.5 67 NAICS Sector Type of Statement ASSETSFixed A

ssets (net) Intangibles (net) All Other NonCurrent A

ssets Total A

ssets Notes PayableShort Term Cur. Mat.-L/T/D Trade Payables Income Taxes Payable All Other Current

Liabilities Total Current

Liabilities 60.4 1.8 7.1 100 1.9 2.5 7.8 0 8 20.4 39.8 3.8 5.6 100 12.3 3.9 10.3 0.3 7.3 34.1 23.6 3 6.4 100 16.1 2.1 17.1 0.4 9.1 44.8 41.5 1.3 8.9 100 13.2 5.6 7 0.2 7.6 33.6 36.9 2.6 5.6 100 11 4.9 15.9 0.1 5.8 37.7

29.4 4.5 5.2 100 12.2 3.5 14.9 0.3 10.6 41.5 33.1 3.2 5.9 100 12.2 4.4 15.9 0.2 8.8 41.5 35.5 2.5 5.1 100 4 3.6 20.6 0.4 7.6 36.2 35 4 5 100 7.2 3.8 15.1 0.4 9.6 36 35.4 4.3 5.4 100 8.2 2.9 12.7 0.4 7.5 31.7 31.1 5 4.4 100 11.6 3.5 17.2 0.2 8 40.6 27.8 3.8 5.5 100 16 3.1 22.1 0.2 10.2 51.6 25 6.9 3.5 100 8.9 5.4 14.7 0.8 10.5 40.3 24 9.4 9 100 8.5 2.5 13.6 0.4 12 37 22.8 6.6 7.1 100 12.4 3.7 17.5 0.1 8.8 42.5 23.3 7.5 5.7 100 11.9 3.3 18 0.3 10.2 43.6 25.6 2.6 5.8 100 12.2 3.1 19.4 0.2 8.1 43 20.4 1.9 3.4 100 10.9 2 19.8 0.4 9.3 42.3 24.6 2.8 4.8 100 13.8 3.4 18.9 0.2 8 44.4 29.8 1.6 5 100 16.7 4 15.4 0.2 5.9 42.2 24.5 1.7 6.5 100 16.6 4.6 19.6 0.2 7.7 48.7

28.3 3.1 5.3 100 11.1 5.3 15.3 0.3 9.6 41.7 25.3 3.6 4.1 100 11.4 3.6 14.8 0 12.4 42.3 LIABILITIESLong Term Debt Deferred Taxes All Other NonCurrent Liabilities Net Worth Total Liabilities & Net Worth Net Sales Gross ProfitOperating Expenses Operating Profit All Other Expenses (net) Profit Before

Taxes 35.2 1.6 3.8 39.1 100 100 100 85.9 14.1 5.1 9 21.9 1.7 2.8 39.5 100 100 22.1 18.3 3.8 1 2.8 15 0.1 5.4 34.7 100 100 28.8 25.9 2.9 1.4 1.5 24.4 0.6 5.8 35.5 100 100 18.2 15.9 2.4 1.1 1.2 18.8 1.2 4.6 37.7 100 100 20.6 15.3 5.3 1 4.3

15.7 0.6 9.2 33 100 100 28.2 24.5 3.7 1.5 2.2 17.6 0.5 6.7 33.6 100 100 23.1 19 4.2 1.3 2.9 18.8 1.1 5.7 38.3 100 100 19.4 11.6 7.8 1.1 6.7 21.8 1 6.5 34.7 100 100 32.8 24.8 8 2.1 5.9 17.3 0.9 6.1 44 100 100 34 20.5 13.4 0.6 12.8 19.6 0.7 7.2 32 100 100 25.2 19.2 6 1.6 4.4 17.5 0.7 5.5 24.8 100 100 27.9 24.2 3.7 3.1 0.6 11.8 0.9 8 39.1 100 100 45 38 6.9 1.6 5.4 17 0.8 7.8 37.4 100 100 46.3 39.5 6.8 1.2 5.6 15.7 0.5 7 34.3 100 100 37.5 32.1 5.4 1.4 4 15.5 0.7 6.8 33.5 100 100 33 27.6 5.4 1.2 4.2 17.4 0.9 6.3 32.4 100 100 23.5 17.5 6 1.3 4.7 13.1 0.8 4.1 39.7 100 100 22.4 15.3 7.1 0.5 6.6 15.6 0.3 6 33.7 100 100 21.5 16 5.6 1.6 3.9 17.5 0.7 2.8 36.8 100 100 20.9 16.4 4.6 1 3.6 12.1 0.5 3.9 34.7 100 100 21.4 15 6.4 1.1 5.3

17.8 0.4 6.9 33.2 100 100 30.2 24.3 5.9 1.2 4.6 16.8 0.3 8.6 32 100 100 29.6 21.9 7.7 1.2 6.5 INCOME DA

TACurrent - upper Current - median Current - lower Quick - upper Quick - median Quick - lower Sales / Receivables - upper Sales /

Receivables - median Sales /

Receivables - lower Cost of Sales /

Inventory - upper 2.5 1.2 0.8 2 1 0.5[20] 18.5 [30] 12.0 [51] 7.1 2.1 1.8 1.1 1 0.7 0.4[21] 17.5 [32] 11.3 [41] 9.0 [32] 11.5 2.6 1.7 1.2 1.4 1 0.5[29] 12.5 [39] 9.2 [56] 6.6 [31] 11.6 2.6 1.5 1 0.9(277) .5 0.3[12] 30.4 [18] 20.0 [28] 12.9 [30] 12.3 2.3 1.5 0.9 1.3 0.8 0.5[31] 11.7 [40] 9.2 [52] 7.0 [25] 14.4

2.4 1.5 1.1 1.4 0.8 0.5[32] 11.4 [40] 9.2 [49] 7.5 [30] 12.1 2.1 1.3 1 1.1 0.7 0.5[30] 12.4 [38] 9.6 [47] 7.7 [29] 12.7 2.4 1.6 1.2 1.5 1.1 0.6[15] 25.0 [22] 16.5 [30] 12.0 [5] 69.5 2.5 1.7 1.2 1.5 0.9 0.6[32] 11.4 [41] 8.8 [57] 6.4 [28] 12.8 2.9 1.9 1.2 1.8 1.1 0.7[24] 15.1 [43] 8.6 [58] 6.3 [28] 12.9 2.2 1.5 1.1 1.4 0.9 0.5[33] 10.9 [44] 8.3 [54] 6.7 [27] 13.7 1.8 1.2 0.9 0.8 0.5 0.4[26] 14.2 [34] 10.6 [47] 7.7 [42] 8.8 2.7 1.6 1.3 1.3 0.8 0.5[28] 13.1 [39] 9.3 [58] 6.3 [59] 6.2 2.8 1.8 1.2 1.7 0.9 0.6[33] 11.1 [47] 7.7 [71] 5.1 [55] 6.7 2.3 1.5 1 1.2 0.7 0.4[28] 12.9 [39] 9.4 [45] 8.1 [41] 8.9 2.4 1.6 1.1 1.4 0.9 0.6[34] 10.8 [46] 8.0 [60] 6.1 [32] 11.4 2.3 1.5 1.1 1.4 0.9 0.5[30] 12.3 [41] 8.8 [57] 6.5 [17] 21.1 2.9 1.7 1.3 1.6 0.9 0.6[32] 11.3 [48] 7.6 [56] 6.5 [32] 11.5 2.3 1.6 1.1 1.2 0.8 0.5[32] 11.6 [42] 8.6 [54] 6.7 [39] 9.3 3 1.4 1 1.4 0.7 0.5[31] 11.6 [42] 8.7 [53] 6.9 [47] 7.8 2.8 1.4 1 1.9 0.8 0.6[28] 13.1 [37] 9.8 [54] 6.8 [16] 22.8

2.9 1.7 1.1 1.6(562) .9 0.5[28] 13.0 [42] 8.6 [58] 6.3 [22] 16.4 2.3 1.6 1.2 1 0.6 0.3[28] 13.2 [46] 8.0 [59] 6.2 [68] 5.4Cost of Sales /

Inventory - median Cost of Sales /

Inventory - lower Cost of Sales /

Payables - upper Cost of Sales /

Payables - median Cost of Sales /

Payables - lower Sales / Working

Capital - upper Sales / Working

Capital - median Sales / Working

Capital - lower EBIT / Interest -

upper 4.1 22.2 -16.6 6.4 [57] 6.4 [72] 5.1 [13] 28.4 [21] 17.8 [36] 10.1 6 9.5 34.2 6.3 [67] 5.5 [94] 3.9 [19] 19.4 [31] 11.9 [48] 7.6 4.8 9 22.4 9.3 [54] 6.8 [93] 3.9 [6] 66.2 [10] 35.3 [17] 20.9 5.9 12.8 148.2 4.9 [44] 8.3 [65] 5.6 [20] 18.6 [33] 11.1 [43] 8.5 7 12.1 -76.9 9.4

[52] 7.1 [82] 4.5 [14] 26.4 [32] 11.3 [49] 7.5 5.8 11.2 38.3 7.4 [48] 7.6 [77] 4.8 [17] 21.3 [28] 12.9 [43] 8.4 7.4 16.6 -418.6 6 [15] 24.9 [27] 13.3 [11] 34.5 [19] 18.9 [29] 12.4 9.7 16 62.2 33.6 [52] 7.1 [73] 5.0 [19] 19.4 [33] 11.0 [55] 6.6 6.1 10.2 31.5 15.8 [46] 7.9 [68] 5.4 [17] 21.1 [30] 12.1 [47] 7.8 4.6 8 26.5 27.1 [48] 7.6 [73] 5.0 [20] 17.8 [33] 11.1 [46] 7.9 6.6 11.7 57 10.5 [69] 5.3 [123] 3.0 [27] 13.5 [42] 8.7 [76] 4.8 7.8 18.5 -62.1 3.8 [90] 4.0 [143] 2.5 [30] 12.1 [42] 8.7 [61] 5.9 4.6 8.5 16.2 18.1 [96] 3.8 [133] 2.7 [25] 14.9 [43] 8.4 [82] 4.5 3.7 6.3 29.9 21.2 [65] 5.6 [96] 3.8 [28] 13.1 [40] 9.0 [61] 6.0 5.9 12.2 -219.6 14.9 [55] 6.6 [98] 3.7 [23] 15.9 [39] 9.3 [62] 5.9 5.5 10.5 64.1 10 [45] 8.0 [72] 5.1 [22] 16.6 [33] 11.1 [55] 6.7 6.1 10.9 78.6 13.5 [66] 5.6 [110] 3.3 [21] 17.2 [35] 10.4 [48] 7.5 4.2 7.7 15.8 22.8 [60] 6.1 [89] 4.1 [21] 17.6 [33] 11.1 [49] 7.4 5.7 10.8 33.5 9 [72] 5.1 [98] 3.7 [20] 18.6 [29] 12.8 [44] 8.4 5.3 10.3 235.8 11.4 [36] 10.0 [53] 6.9 [14] 25.5 [31] 11.6 [43] 8.5 7.1 16.4 -339.8 13.4

[51] 7.2 [83] 4.4 [16] 23.3 [29] 12.8 [46] 7.9 5.4 9.2 39.6 12.8 [109] 3.3 [172] 2.1 [22] 16.5 [37] 9.9 [54] 6.8 3.8 6.1 18.3 9.4EBIT / Interest -

median EBIT / Interest -

lower Net Profit + DDA

/ Curr Mat LTD - upper Net Profit + DDA

/ Curr Mat LTD - median Net Profit + DDA

/ Curr Mat LTD - lower Fixed / Worth -

upper Fixed / Worth -

median Fixed / Worth -

lower Debt / Worth -

upper Debt / Worth -

median (30) 3.3 2.2 1 1.8 2.5 0.7 1.8 (44) 3.0 1.3 6.5(12) 3.0 2.5 0.6 1.2 2.2 0.9 1.5 (54) 2.1 0.1 3.6(15) 1.8 0 0.2 0.6 1.4 0.7 1.6 (268) 1.8 0.4 4.1(78) 2.3 0.7 0.5 1 2.1 0.7 1.5 (62) 3.6 1.4 3.8(16) 3.1 1.7 0.4 1 2.5 0.8 1.6

(74) 3.0 1.3 5.3(23) 2.6 1.5 0.4 0.8 3.5 0.7 1.6 (100) 2.7 1.4 2.8(35) 2.1 0.8 0.4 0.9 3.3 0.7 1.9 (38) 7.1 2.2 80.7(11) 8.5 1.1 0.4 0.9 2.3 0.7 1.6 (104) 5.5 1.7 7.7(31) 4.7 2.2 0.4 1 3.3 0.8 1.9 (117) 8.9 2.3 17.2(38) 4.7 1.9 0.4 0.9 1.7 0.5 1.5 (197) 3.8 1.5 8.4(57) 3.5 1.9 0.5 1.1 3.5 0.9 2.3 (45) 1.5 0.9 8.6(11) 2.9 1 0.6 1 5.8 1.3 3.7 (59) 2.8 1 5.9(17) 2.4 1.4 0.3 0.7 1.5 0.7 1.6 (139) 5.5 1.5 12.4(45) 3.9 1.7 0.3 0.7 2.9 0.5 1.5 (51) 3.9 1 8.5(13) 2.2 0.4 0.2 0.7 2.9 0.8 1.6 (194) 3.9 1.6 8.4(68) 3.5 1.1 0.2 0.7 3.2 0.9 2 (102) 4.7 1.7 13.4(34) 4.8 1.5 0.3 0.7 3.5 0.9 2 (100) 7.7 2.6 14.9(22) 7.0 2.4 0.2 0.5 1.1 0.7 1.6 (81) 3.5 1 8.4(34) 4.0 1.7 0.3 0.6 2 0.9 2 (38) 2.2 1.3 5.8(13) 2.5 1.6 0.3 1 1.6 1 1.9 (27) 4.0 2.4 8.1(11) 4.4 1.4 0.3 0.9 2.8 0.7 3.2

(513) 4.2 1.6 7.2(144) 3.1 1.5 0.3 0.7 2.3 0.7 1.8 (83) 3.6 1.8 8.4(31) 2.5 1.3 0.3 0.8 2.1 1.1 2.1 RATIOSDebt / Worth -

lower %Profit before

Taxes / Tangible Net Worth - upper%Profit before

Taxes / Tangible Net Worth - median %Profit before

Taxes / Tangible Net Worth - lower %Profit before

Taxes / Total Assets - upper %Profit before

Taxes / Total Assets - median %Profit before

Taxes / Total Assets - lower Sales / Net Fixed

Assets - upper Sales / Net Fixed

Assets - median 3.4 23.2(33) 9.8 4.1 6 4.5 1.3 1.1 0.7 4.1 25(41) 13.7 5.9 8.4 4.9 1.5 10.2 5.2 4.3 45.3(50) 7.3 -0.9 16.8 2.8 -2.5 40.9 12.9 3.4 20.8(250) 10.2 -2.1 9.9 3 -1.8 8.2 5.4 4.5 47.5(62) 24.2 5.3 16.9 7.1 1.7 15.8 6.8

10.4 45.1(69) 15.6 5.4 15.4 5.5 1.4 17.8 8.8 5.5 33.4(91) 16.4 6 12 5.3 1.4 15.1 9.4 3.4 71.2(38) 40.7 14.1 24.8 14 2.8 47.3 18.6 6.5 55.3(92) 24.2 10.3 19.3 9.5 1.8 16.8 5.7 3.7 63.7(107) 36.0 17.3 31.7 12.9 4.8 16.9 6.5 8.2 48.6(187) 25.7 11.7 16.1 8.5 2.1 16.2 7.6 22.4 36.4(39) 7.7 0.9 8.4 2.5 -0.2 25.9 9.9 6.5 57.2(58) 25.2 0.3 19.2 7.7 0.1 21.6 12.3 12.8 53.8(117) 24.7 8.7 17.3 7.8 1.3 19.7 7 13.2 50(45) 30.1 7.4 18.6 9 0.4 27.1 11.8 10.1 54.4(182) 26.9 6.4 15.6 7 1.8 38.7 11.4 8 59.4(98) 29.9 13.2 21.8 9.8 2.6 24.9 12 3.9 58.6(109) 33.4 14.5 22.3 12.4 4.4 42.7 15.3 5.9 50.3(75) 22.8 7.2 14.1 8.3 0.9 24.1 12.4 3.9 28.8(38) 14.5 6.3 14.1 3.3 1.1 20.1 8.5 7.3 57.1(29) 38.0 20.9 19.8 9.6 5.5 29.3 15.4

6 49(492) 24.7 8.2 18.9 8.5 2 21.9 9.2 5.4 65.9(78) 24.7 7.7 17.4 7.1 2.9 18.2 8.8Sales / Net Fixed

Assets - lower Sales / Total

Assets - upper Sales / Total

Assets - median Sales / Total

Assets - lower %Depr, Depl,

Amort / Sales - upper %Depr, Depl,

Amort / Sales - median %Depr, Depl,

Amort / Sales - lower %Officers',

Directors', Owners' Comp / Sales - upper %Officers',

Directors', Owners' Comp / Sales - median %Officers',

Directors', Owners' Comp / Sales - lower 0.5 0.8 0.5 0.4 3.5(31) 7.4 12.4 2.6 2.7 1.9 1.4 1.6(42) 2.8 3.8 6.6 3.1 2 1.7 0.5(49) 1.4 3.1 1.9(20) 3.8 5.8 2.9 2.6 2 1.3 1.8(260) 2.9 4.9 1.3(76) 2.3 3.9 2.8 2.9 2.2 1.4 1.1(61) 2.3 4.2 1.3(15) 1.9 3.8

4.8 3.1 2.3 1.6 1.3(75) 2.1 3.3 1.8(23) 2.6 5.3 4.2 3.3 2.2 1.6 1.3(102) 2.1 3.6 0.9(26) 1.5 4.2 3.4 5.4 4 1.6 0.5(40) .8 3.2 2.9 2.8 1.9 1.3 1.2(87) 2.8 4.7 1.5(19) 2.7 6.5 2.4 2.4 1.6 1.2 1.1(106) 2.3 4.1 1.8(25) 2.8 4.5 4 2.9 2.1 1.6 1(193) 2.1 3.7 1.3(65) 3.5 5.9 3.2 3.4 1.9 1.4 0.7(43) 1.7 3.3 3.4(11) 5.3 10.2 3.6 2.7 2 1.1 1.2(58) 2.0 3.5 2.3(15) 3.4 5.1 3.6 2.2 1.5 0.9 1(132) 2.3 4.4 2.3(31) 4.0 7.3 6.2 3.1 2.4 1.7 0.9(46) 1.6 2.5 3.1(17) 4.2 6.5 5.4 3.1 2.1 1.4 0.8(176) 1.6 3.3 2(55) 3.4 6.4 5.7 3.1 2.5 1.8 0.9(97) 1.6 2.3 1.2(33) 2.9 5.9 6.6 3 2.3 1.7 0.5(104) 1.2 2.4 1.1(37) 2.4 5.7 5.6 2.9 2.3 1.8 0.9(85) 1.6 2.9 0.9(21) 2.1 5 4.5 2.9 2.2 1.6 1(38) 1.7 4 2.4(10) 4.3 5.9 8.8 4.3 3 1.8 0.7(26) 1.0 2.2

5.1 3.1 2.2 1.6 1(479) 2.2 4 2.2(240) 4.0 6.9 3.9 2.5 1.7 1.3 1.8(76) 2.9 4 1.7(23) 5.0 7.11450337M 2014377M

3523782M 1959454M 2498430M 1131078M 11441195M 7067325M 4387691M 2491360M

3517265M 1954458M 4500073M 2207989M 9398206M 2098657M 6652495M 4542220M 6914720M 5062886M 10495362M 5145470M 1507598M 531778M 3075447M 1687579M 7545077M 6625316M 1513028M 755644M 9519079M 5509255M 6130458M 3160940M 6782453M 3221173M 5019590M 2330996M 2257938M 1158928M 2537308M 807271M

15580360M 7417099M 2928496M 1922681M Net Sales ($) Total A ssets ($)Data Period 4/1/07 3/31/08

Unqualified Reviewed Compiled Tax Returns Other Number of Statements Cash &

Equivalents Trade

Receivables - (net) Inventory All Other Current Assets Total Current

Assets

221111 14 2 1 1 12 30 11.1 10.9 5.4 3.8 31.2 311211 19 5 4 3 15 46 5.8 19.5 25.8 4.4 55.5 313311 12 14 10 4 11 51 5.8 24.5 36.3 2.8 69.3 321113 46 46 35 23 88 238 6.2 11.1 27 3.6 47.9 322121 18 8 2 3 32 63 5 22.3 24.1 3 54.4 322130 322222 11 19 11 9 26 76 5 28.3 25.4 2.4 61.1 322299 30 24 10 4 36 104 5.3 23.7 23.5 1.6 54 324110 8 8 3 3 22 44 15.9 24.3 21.7 2.2 64.1 325188 22 23 3 4 38 90 6.7 25.2 24.1 2.7 58.7 325199 67 15 4 3 37 126 6.9 17.8 16.9 3.7 45.4 325211 48 38 16 14 95 211 6.5 28.4 23 3.1 61 325311 13 9 4 6 11 43 6.9 24.8 31.3 4.8 67.8 325411 17 4 6 6 33 66 10.3 18.8 25.6 3.7 58.4 325412 43 22 10 7 76 158 13.1 22.4 21.7 2.8 60 325611 7 10 3 5 18 43 7.2 28.8 28.7 2.3 67.1 325998 41 40 21 17 84 203 7.7 28.4 25.8 3.4 65.2 331111 27 15 8 13 47 110 8 29.2 22.8 2.5 62.6 331210 31 23 17 13 50 134 7.3 27.2 30.9 4.7 70 331221 18 11 10 2 34 75 5.3 25.6 29.5 2 62.3 331222 14 8 8 1 17 48 8 26.5 31.7 2.3 68.4 331314 5 4 2 1 10 22 8 39.6 23.9 1.4 72.9 332211 332999 66 114 92 84 186 542 9 26.6 24.5 2.5 62.6 336412 23 21 7 7 48 106 6.6 20.8 38.5 4.2 70.1 NAICS Sector Type of Statement ASSETSFixed A

ssets (net) Intangibles (net) All Other NonCurrent A

ssets Total A

ssets Notes PayableShort Term Cur. Mat.-L/T/D Trade Payables Income Taxes Payable All Other Current

Liabilities Total Current

Liabilities 57.5 2 9.2 100 3.5 4.9 4.4 0 10.1 23 37.7 2.1 4.7 100 13.7 3 12.8 0.2 6 35.8 22.4 1.1 7.3 100 26.1 4.7 18.4 0.3 12.4 61.9 41.9 1.5 8.8 100 14 4.6 6.5 0.1 5.2 30.3 36.6 2.6 6.3 100 10.2 3.8 18.1 0.1 6.5 38.7

27.7 5 6.2 100 10.5 6.3 19.5 0.3 9.8 46.3 35.4 4.5 6.1 100 11 4.4 13.5 0.1 7.7 36.7 29.7 1 5.3 100 3.5 2.5 24.6 0.7 9.2 40.5 31.6 5 4.7 100 8.3 3.4 15 0.4 10.3 37.3 42 6.7 5.9 100 7.2 3.6 11.7 0.2 7.2 30 29.7 5.1 4.2 100 11.9 3.4 18.8 0.4 6.4 41 26.7 1.8 3.8 100 15.8 4.2 19.2 0.5 9.1 48.8 27.2 8.4 6 100 7.9 2.4 13.6 0.5 12.1 36.4 24.1 8.7 7.2 100 8 3 12.5 0.4 11.4 35.2 20.6 6.5 5.9 100 13.6 3 18.7 0.1 8.1 43.6 23.2 6.7 4.9 100 11.7 3.5 18.3 0.4 11.4 45.3 28.9 3.4 5.1 100 12.2 3.4 19.6 0.2 9.5 44.9 22.9 4 3.1 100 12.8 2.9 17.6 0.4 8.5 42.2 29.4 2.7 5.7 100 13 3.3 18.8 0.4 5.8 41.3 22.8 1.4 7.4 100 12.3 2.5 16.1 0.3 5.2 36.3 21.5 1.9 3.7 100 16.7 1.9 20.6 0.1 7.1 46.4

27.6 3.9 5.9 100 11.4 3.7 13.6 0.3 10 39.1 21.2 4.3 4.4 100 12.1 3.9 13.9 0.6 12.7 43.2 LIABILITIESLong Term Debt Deferred Taxes All Other NonCurrent Liabilities Net Worth Total Liabilities & Net Worth Net Sales Gross ProfitOperating Expenses Operating Profit All Other Expenses (net) Profit Before

Taxes 31.5 1.3 5.8 38.3 100 100 100 81.7 18.3 6.1 12.2 18.8 1.6 3.8 40.1 100 100 20 14.6 5.4 1.2 4.2 8 0.6 9.6 19.9 100 100 25.9 24.1 1.8 1.8 0 22.5 0.7 6.1 40.4 100 100 17.6 16.2 1.4 1.3 0.1 23.9 0.8 6.5 30.1 100 100 21.3 18.4 2.9 1.4 1.5

21.3 0.5 6.9 25 100 100 28.9 24.5 4.4 1.7 2.7 20.3 0.4 3.1 39.5 100 100 24.9 19.7 5.2 1.4 3.8 9.5 0.5 4.4 45.1 100 100 19.8 14.1 5.7 0.9 4.8 19.3 0.9 3.9 38.5 100 100 30 21 9 1.5 7.6 20.3 0.7 4.7 44.3 100 100 27.9 18.4 9.5 1.6 7.9 18.1 0.4 4.8 35.8 100 100 24.2 18.9 5.3 1.3 4.1 22 0.8 5.4 23 100 100 27.5 23.1 4.4 2.4 1.9 14.5 0.4 11.9 36.8 100 100 45.6 37.7 7.9 1.5 6.4 18.4 0.8 6.2 39.3 100 100 43.5 36.1 7.4 1 6.5 12.5 0.3 6.2 37.4 100 100 33.3 28.4 5 1.4 3.5 16.3 0.7 5.9 31.8 100 100 33 27 5.9 1.8 4.1 15.6 0.6 6.3 32.8 100 100 22.2 15.8 6.4 1.1 5.4 12.8 0.3 4 40.7 100 100 23.7 17 6.7 0.9 5.8 14 0.8 7.5 36.4 100 100 20.3 13.1 7.2 1.4 5.8 9.7 0.5 3.2 50.3 100 100 20 14.5 5.5 0.4 5.1 14.3 0.2 3.8 35.3 100 100 21.6 14.8 6.8 1.7 5.2

17.8 0.4 6.2 36.5 100 100 32 25.3 6.7 1.2 5.4 15.4 0.3 6.9 34.2 100 100 31.6 22.4 9.3 2.2 7.1 INCOME DA

TACurrent - upper Current - median Current - lower Quick - upper Quick - median Quick - lower Sales / Receivables - upper Sales /

Receivables - median Sales /

Receivables - lower Cost of Sales /

Inventory - upper 1.9 1.4 0.8 1.3 0.9 0.5[23] 15.5 [35] 10.5 [52] 7.0 2.1 1.5 1.2 1.1 0.7 0.4[26] 14.2 [35] 10.4 [44] 8.3 [36] 10.2 2.6 1.4 1.1 1.2 0.6 0.3[24] 15.0 [40] 9.2 [58] 6.3 [45] 8.1 3.2 1.7 1.1 1.1 0.5 0.2[10] 34.8 [17] 21.5 [27] 13.3 [34] 10.7 2.4 1.4 1.1 1.2 0.6 0.4[28] 13.0 [34] 10.7 [43] 8.5 [30] 12.2

2.3 1.4 1 1.4 0.7 0.5[32] 11.2 [41] 9.0 [51] 7.1 [28] 13.1 2.3 1.4 1 1.2 0.8 0.5[30] 12.0 [38] 9.7 [48] 7.6 [31] 11.7 2.4 1.8 1.3 1.6 1.1 0.7[16] 23.4 [22] 16.3 [35] 10.3 [10] 37.1 2.5 1.6 1.2 1.5 1 0.6[35] 10.5 [46] 7.9 [59] 6.2 [30] 12.3 2.5 1.6 1.1 1.3 0.8 0.5[22] 17.0 [37] 9.8 [51] 7.2 [28] 12.9 2.4 1.5 1.1 1.3 0.9 0.6[36] 10.2 [45] 8.1 [59] 6.2 [32] 11.6 2.1 1.3 1.1 1.1 0.7 0.4[27] 13.7 [36] 10.2 [54] 6.7 [42] 8.6 2.8 1.8 1.1 1.5 0.8 0.5[20] 18.4 [35] 10.3 [49] 7.5 [68] 5.4 3 1.8 1.2 1.7 1 0.6[32] 11.3 [45] 8.2 [58] 6.3 [44] 8.2 2.7 1.6 1.1 1.4 0.8 0.5[35] 10.3 [43] 8.5 [54] 6.8 [40] 9.2 2.4 1.5 1 1.3 0.8 0.5[32] 11.3 [42] 8.7 [52] 7.1 [33] 10.9 2.5 1.4 1 1.6 0.9 0.5[32] 11.3 [44] 8.4 [56] 6.5 [10] 36.5 3 1.6 1.2 1.4 0.8 0.5[27] 13.4 [38] 9.5 [48] 7.7 [23] 15.8 2.4 1.6 1.1 1.3 0.7 0.5[33] 11.1 [39] 9.3 [48] 7.6 [35] 10.4 4.3 2 1.3 1.8 1 0.5[37] 10.0 [44] 8.3 [53] 6.9 [43] 8.5 2.3 1.5 1.2 1.7 1.2 0.6[31] 11.7 [45] 8.1 [55] 6.6 [10] 36.1

2.9 1.7 1.2 1.7 0.9 0.6[29] 12.6 [42] 8.8 [56] 6.5 [23] 15.7 2.6 1.6 1.3 1.1 0.6 0.4[25] 14.5 [42] 8.7 [55] 6.6 [70] 5.2Cost of Sales /

Inventory - median Cost of Sales /

Inventory - lower Cost of Sales /

Payables - upper Cost of Sales /

Payables - median Cost of Sales /

Payables - lower Sales / Working

Capital - upper Sales / Working

Capital - median Sales / Working

Capital - lower EBIT / Interest -

upper 4.5 15.3 -13.2 6 [57] 6.4 [77] 4.7 [11] 34.6 [22] 16.5 [38] 9.6 7 12.2 23.4 11.4 [77] 4.7 [113] 3.2 [16] 22.9 [31] 11.6 [43] 8.5 5.2 10.5 35 4.8 [58] 6.3 [93] 3.9 [5] 72.1 [11] 33.0 [19] 19.0 5 9.5 66 2.9 [45] 8.2 [68] 5.4 [20] 18.4 [30] 12.1 [47] 7.8 6.3 13.5 76.4 4.8

[48] 7.6 [76] 4.8 [23] 15.5 [36] 10.2 [55] 6.6 6.7 14.8 -291 7.3 [49] 7.4 [69] 5.3 [16] 22.7 [25] 14.4 [41] 9.0 6.9 13.7NM 8.6 [24] 15.3 [47] 7.8 [14] 26.5 [25] 14.8 [38] 9.7 7.4 14.9 38.3 49.1 [50] 7.3 [89] 4.1 [22] 16.7 [33] 11.0 [51] 7.1 5.4 9.8 26.4 14.7 [45] 8.1 [66] 5.5 [16] 22.3 [31] 11.9 [47] 7.7 5.4 10.2 39.9 18.1 [51] 7.2 [70] 5.2 [23] 15.8 [37] 9.9 [51] 7.2 5.5 10.8 48.3 10.1 [66] 5.5 [103] 3.5 [20] 18.6 [42] 8.7 [67] 5.4 7 10.5 48.4 6.6 [89] 4.1 [142] 2.6 [23] 15.7 [40] 9.0 [57] 6.4 4.6 8.7 44.9 17.7 [87] 4.2 [124] 3.0 [23] 15.9 [38] 9.7 [62] 5.9 3.6 6.9 22.1 14.9 [60] 6.0 [89] 4.1 [26] 14.2 [40] 9.1 [65] 5.6 5 9.5 45 10.4 [55] 6.6 [101] 3.6 [21] 17.2 [37] 10.0 [56] 6.5 6.1 12.3 92.1 9.6 [39] 9.4 [72] 5.1 [19] 18.7 [31] 11.8 [46] 7.9 5.8 13.4 246.9 18.5 [57] 6.4 [92] 4.0 [15] 24.2 [28] 13.1 [41] 8.8 5.1 9.6 32.2 13.7 [59] 6.2 [80] 4.6 [20] 18.5 [33] 10.9 [41] 9.0 5.6 12.3 41.6 17.1 [69] 5.3 [100] 3.7 [17] 21.3 [30] 12.0 [45] 8.1 3.7 6 14.7 15.7 [35] 10.5 [70] 5.2 [17] 21.0 [30] 12.2 [38] 9.6 8.7 13.4 23 16.2

[53] 6.9 [91] 4.0 [15] 23.6 [27] 13.5 [43] 8.5 5.3 9 29.8 12.8 [109] 3.4 [156] 2.3 [20] 18.7 [34] 10.7 [54] 6.7 3.3 7 15.1 9.7EBIT / Interest -

median EBIT / Interest -

lower Net Profit + DDA

/ Curr Mat LTD - upper Net Profit + DDA

/ Curr Mat LTD - median Net Profit + DDA

/ Curr Mat LTD - lower Fixed / Worth -

upper Fixed / Worth -

median Fixed / Worth -

lower Debt / Worth -

upper Debt / Worth -

median (26) 3.2 2.1 0.7 2 2.6 1.3 2

3.7 1.8 7.6(12) 2.5 1.6 0.5 1.1 1.8 0.9 1.6 (50) 1.6 -0.9 1.9(12) .9 -10.6 0.2 0.5 1.5 0.7 2.1 (224) 1.0 -0.8 4(61) 1.6 0.6 0.5 1 2 0.6 1.5 (59) 2.0 0.8 2.8(19) 1.5 0.4 0.8 1.2 3.6 1.4 2.8

(68) 2.8 0.8 5.3(30) 2.7 0.9 0.4 0.9 30.8 0.9 2.3 (96) 3.6 1.6 6(27) 2.4 1.2 0.6 0.9 2.9 0.7 1.6 (38) 12.4 1.9 14.5(11) 8.1 2 0.2 0.6 1.1 0.6 1 (81) 4.8 1.4 5.8(30) 3.0 1.4 0.4 0.9 3 0.7 1.6 (117) 5.4 2.3 23.8(37) 3.6 1.6 0.5 1.1 2 0.6 1.1 (199) 3.4 1.4 9(57) 4.0 1.4 0.3 0.8 2.3 0.9 2 (38) 1.9 0.8 8.1(10) 2.1 1.2 0.6 1.1 3.7 1.2 4.1 (57) 5.0 1.8 17.1(17) 5.7 2.1 0.4 0.8 2.2 0.8 1.8 (135) 4.2 1.2 13.3(46) 2.5 1 0.3 0.7 2.4 0.6 1.5 (38) 3.7 1.1 0.2 0.5 2 0.6 2 (179) 3.4 1.5 8.8(65) 3.1 1.7 0.2 0.8 2.5 1 2.2 (101) 4.5 1.4 7.9(24) 1.9 1.2 0.3 0.8 2.6 1 2.2 (116) 5.0 2 12.4(32) 4.7 1.5 0.2 0.5 1.5 0.6 1.6 (67) 4.4 1.9 8.9(31) 3.0 1 0.3 0.6 1.6 0.6 1.5 (37) 4.6 1.8 3.5(12) 1.8 0.9 0.2 0.3 1 0.4 1 (20) 5.5 1.4 0.3 0.4 1.6 0.6 2.2

(491) 4.0 1.7 8.5(139) 3.1 1.4 0.3 0.7 2 0.7 1.7 (95) 3.9 2 5.9(31) 2.5 0.7 0.2 0.6 1.7 0.8 1.7 RATIOSDebt / Worth -

lower %Profit before

Taxes / Tangible Net Worth - upper%Profit before

Taxes / Tangible Net Worth - median %Profit before

Taxes / Tangible Net Worth - lower %Profit before

Taxes / Total Assets - upper %Profit before

Taxes / Total Assets - median %Profit before

Taxes / Total Assets - lower Sales / Net Fixed

Assets - upper Sales / Net Fixed

Assets - median 2.6 23.7(29) 14.0 6.4 10 5.1 1.7 2.6 0.7 3.6 29.1 18.7 8.2 12.3 6.3 2.5 11.5 6.8 6.5 25.4(42) 6.4 -2.3 9.3 2 -4.7 52.3 16.2 3.3 14.5(219) 1.3 -14.5 5.9 0.1 -5.2 8.2 4.6 4.4 32.8(54) 13.0 -0.2 10 4.5 -0.9 12.8 7.6

81.7 30.5(59) 15.4 4.4 11.8 5.3 0 18.6 10.5 5.3 49.1(92) 20.1 9.5 16 6.6 2.7 13.2 7 2.1 64.4(42) 27.2 10.5 30.4 14.4 3.3 40 20.9 7 62.5(82) 26.7 10.7 19 10.4 2 19.2 5.2 2.8 44.4(106) 27.6 14 19.5 10.6 3.7 11.7 4.4 6.7 44.6(182) 23.7 7.3 15.4 6.2 1.3 15.9 7.1 15.8 52.1(36) 20.6 4.5 11.5 2.9 -0.6 23.2 12.3 12.1 68(53) 26.2 15 20.5 8.5 3.6 21.2 9.1 5.2 59.4(131) 17.0 1.8 20.7 7.7 -0.4 26.7 9.2 7.7 45.8(35) 16.6 4.6 19 5.4 0.6 53.7 14.6 12.3 58.8(171) 29.0 9.5 16.8 7.2 1.8 43.6 12.7 6.5 58.8(96) 26.4 7 22.2 10.1 2.1 23.3 11.5 4.2 59.2(113) 28.3 11.8 21.5 10.5 2.5 34.8 15.1 3.9 47.1(66) 25.4 9.3 18.8 8.6 2.4 19.4 8.1 2.8 32.6(46) 18.7 7.5 20.1 7.7 2.7 23.9 11.7 12.5 46.6(19) 40.1 13.6 23.3 14.5 3.4 57.8 18.9

5.3 53.7(470) 25.4 8.5 19.6 7.9 2.6 23.5 10 4.6 70.1(93) 28.1 11.4 17.6 9.6 3.6 29.3 9.6Sales / Net Fixed

Assets - lower Sales / Total

Assets - upper Sales / Total

Assets - median Sales / Total

Assets - lower %Depr, Depl,

Amort / Sales - upper %Depr, Depl,

Amort / Sales - median %Depr, Depl,

Amort / Sales - lower %Officers',

Directors', Owners' Comp / Sales - upper %Officers',

Directors', Owners' Comp / Sales - median %Officers',

Directors', Owners' Comp / Sales - lower 0.5 0.8 0.5 0.4 2.9(28) 7.7 11.7 3 2.9 1.8 1.5 1(41) 2.2 3.3 7.8 3.1 2.3 1.7 0.4(43) 1.0 2.1 1.3(21) 2.8 7.6 2.5 2.5 1.6 1.1 1.7(218) 3.7 5.9 1.3(67) 2.3 4.1 3.3 3.3 2.2 1.4 1.3(53) 2.1 3.6 1.5(13) 2.5 4.4

5.3 3.2 2.5 1.7 1.1(71) 1.8 3.3 1.8(23) 4.2 7.3 3.7 3 2.1 1.6 1.2(92) 2.4 3.4 1.2(22) 1.7 4.2 7.3 4.8 3.7 2 0.5(40) .8 1.7 3.7 2.7 1.7 1.4 1.2(77) 2.4 4.6 1.8(22) 3.3 6.4 2.1 2.1 1.5 1 1.2(110) 2.8 4.4 1.5(22) 2.8 5.6 4.2 2.8 2.2 1.5 1.1(183) 2.2 3.7 1.4(50) 4.1 8.5 6 3.1 2.2 1.7 0.6(37) 1.7 3 3.4(12) 4.6 6.6 3.7 2.7 1.9 1.3 1(55) 2.0 3.2 1.3(17) 4.0 7.6 3.5 2.6 1.7 1.1 1(131) 2.2 4.3 1.6(40) 4.0 9.6 5.2 3.3 2.2 1.6 0.8(36) 1.3 2 2.7(13) 5.0 6 5.9 3.3 2.3 1.7 0.6(178) 1.6 3 1.6(53) 3.3 6.3 4.3 2.9 2.3 1.6 0.7(98) 1.4 2.7 1.2(28) 4.1 6.3 7.4 3.4 2.4 1.8 0.5(120) 1.1 2.3 1.4(47) 2.3 5.7 4.7 2.9 2.2 1.8 0.9(67) 1.7 2.8 0.7(18) 1.5 2.7 5.6 2.8 2 1.4 0.9(41) 1.6 2.4 1.7(12) 3.7 5.2 7.9 4 2.8 2.1 0.5(20) 1.0 1.8

5 2.9 2.2 1.6 1.1(466) 2.2 4.1 2.3(225) 4.2 7.5 4.9 2.6 1.8 1.2 1.3(88) 2.2 3.6 1.6(31) 4.4 9.11096988M 1554707M

5007981M 2784036M 2069198M 1002626M 9010451M 6407328M 4586589M 2588737M

2461810M 1403135M 4915119M 2567214M 9702187M 2355480M 4773369M 3290871M 8975523M 7164486M 11212450M 6311043M 2075756M 833880M 4156857M 2284541M 8356015M 5951400M 1441986M 906557M 9621034M 4880927M 6552594M 3141943M 7484970M 3537587M 4110201M 1954521M 2122318M 1217935M 1744102M 579780M

14233757M 7243192M 4435095M 2811581M Net Sales ($) Total A ssets ($)Data Period 4/1/08 3/31/09

Unqualified Reviewed Compiled Tax Returns Other Number of Statements Cash &

Equivalents Trade

Receivables - (net) Inventory All Other Current Assets Total Current

Assets

221111 311211 22 6 5 4 20 57 4.9 20.7 29.9 3.3 58.8 313311 8 10 7 4 15 44 7.2 24.6 33.2 2.2 67.2 321113 33 39 27 25 77 201 5.5 9.2 25.9 2.5 43.1 322121 22 10 6 6 29 73 5 23.4 24.4 2.3 55 322130 322222 16 15 8 3 28 70 4.7 26.2 26 2 58.9 322299 31 17 11 6 52 117 4.4 23.7 28.4 2.1 58.6 324110 15 8 5 3 15 46 13.2 24.5 17.4 6 61 325188 21 26 8 2 55 112 6.4 24.3 24.4 1.7 56.8 325199 64 18 8 2 47 139 6.7 18.8 17.4 2.6 45.5 325211 50 45 18 12 104 229 7 26 23.7 2.8 59.4 325311 15 8 3 6 19 51 6.7 23.4 32.9 2.8 65.8 325411 26 11 4 3 35 79 10.8 18.4 27.7 4.3 61.3 325412 49 27 11 18 78 183 13.2 21.6 19.8 3.2 57.8 325611 10 7 5 10 22 54 5.6 24.5 29.6 3 62.7 325998 41 43 18 23 94 219 7.6 25.9 26.1 2.7 62.2 331111 29 27 12 15 60 143 7.1 27.4 25.4 2.9 62.8 331210 37 26 23 15 70 171 8.2 26.1 27.9 4.9 67.1 331221 17 19 10 8 36 90 7.3 25 27.8 2.1 62.2 331222 17 10 1 4 8 40 7.8 24 35.1 3.9 70.8 331314 7 2 1 10 20 6.8 37.2 17.5 2.6 64.1 332211 332999 55 121 79 83 199 537 9.1 25.5 25.6 2.9 63.1 336412 30 21 5 9 52 117 7 21.2 38.7 2.2 69.1 NAICS Sector Type of Statement ASSETSFixed A

ssets (net) Intangibles (net) All Other NonCurrent A

ssets Total A

ssets Notes PayableShort Term Cur. Mat.-L/T/D Trade Payables Income Taxes Payable All Other Current

Liabilities Total Current

Liabilities

32.2 3.2 5.9 100 15.6 3.5 14.1 0.3 7.4 40.8 22.3 4 6.6 100 20 5.9 16.6 0.4 7.5 50.4 45.4 1.3 10.2 100 13.5 6.1 5.7 0.1 7.9 33.2 36.3 3 5.6 100 11.3 4.3 17.4 0.2 5.1 38.2

29.7 4.8 6.5 100 12.5 3 15.1 0.2 7.1 37.8 30.9 5.1 5.4 100 14.5 4.6 15.6 0 8.8 43.5 30.3 2.8 5.9 100 5.7 2.5 19.3 0.8 14.2 42.5 31.2 6.1 5.9 100 9.2 4.2 15 0.3 7.5 36.2 41.4 7.6 5.5 100 7.6 3.8 12 0.2 7.9 31.5 29.8 5.7 5.1 100 11.3 4.2 16.8 0.6 8.5 41.3 26.6 3 4.5 100 20.2 5.1 20.7 0.6 6.2 52.7 23.4 9.8 5.6 100 8.6 5 13.6 0.4 11.9 39.4 23.6 11.4 7.2 100 6.4 3.3 12.9 0.3 12.3 35.2 21.4 11.9 4 100 14.3 3.8 17.4 0.2 8.2 43.9 23.1 7.5 7.2 100 10.7 3.8 16.2 0.2 10.3 41.3 27.7 2.7 6.8 100 12.9 3.6 15.5 0.5 9 41.5 23.9 3.9 5.2 100 12.3 2.7 15.9 0.5 10.3 41.6 29.4 2.4 6 100 13.5 2.7 18.5 0.2 6.7 41.7 21.6 2.2 5.4 100 16.7 4.1 14 0.2 5.5 40.5 30.1 2.2 3.6 100 18.8 7.4 17.1 0 12.6 55.9

27.3 3.9 5.8 100 12.3 4 13.3 0.2 10 39.9 22.3 4.9 3.7 100 11.6 4.7 12.3 0.6 10.2 39.3 LIABILITIESLong Term Debt Deferred Taxes All Other NonCurrent Liabilities Net Worth Total Liabilities & Net Worth Net Sales Gross ProfitOperating Expenses Operating Profit All Other Expenses (net) Profit Before

Taxes

19.1 1.3 4.4 34.4 100 100 20 15.6 4.5 1 3.4 9.6 0.1 3.5 36.5 100 100 24.6 22.5 2.2 1.3 0.9 26.1 0.6 4.8 35.4 100 100 19.7 19.2 0.5 1.4 -0.9 26 0.9 7.1 27.6 100 100 20.5 16.7 3.8 1.6 2.2

16.4 0.4 5.3 40 100 100 25 21.5 3.5 1.2 2.3 17.2 0.5 5 33.7 100 100 23.3 20.4 2.9 1 1.9 14.5 1.4 6 35.7 100 100 14.8 10.1 4.7 -0.1 4.8 19.7 1.4 3.1 39.5 100 100 28.5 22.5 6.1 1.1 4.9 18.1 0.5 5.3 44.6 100 100 19.9 16.1 3.9 1.5 2.4 16.5 0.7 8.8 32.8 100 100 21.8 18.3 3.5 1.8 1.7 18.6 0.4 5.8 22.5 100 100 29.2 23.2 6 1.9 4.1 11.4 0.7 4 44.5 100 100 49 43.6 5.4 1.5 3.9 16.4 0.9 6.6 40.9 100 100 45.6 38.2 7.4 1.4 6 17 0.2 3.2 35.6 100 100 35.7 31.1 4.7 2 2.7 14.6 0.5 5.4 38.1 100 100 32.7 26.2 6.4 1.1 5.3 14.6 0.6 6.4 36.9 100 100 22.5 16.7 5.8 1 4.8 11.6 0.4 4.6 41.8 100 100 24.4 17.5 6.9 1.2 5.7 17.6 0.4 6.2 34.1 100 100 21.2 15.9 5.4 1.3 4 10.7 0.4 6.7 41.7 100 100 19.2 15.7 3.5 0.6 2.9 17.5 0.1 5.5 20.9 100 100 14.6 12.9 1.7 1.4 0.2

16.5 0.5 5.4 37.7 100 100 29.2 23.7 5.5 1 4.5 18.2 0.6 7.2 34.7 100 100 30.2 22 8.2 1.4 6.8 INCOME DA

TACurrent - upper Current - median Current - lower Quick - upper Quick - median Quick - lower Sales / Receivables - upper Sales /

Receivables - median Sales /

Receivables - lower Cost of Sales /

Inventory - upper

1.8 1.4 1.2 0.9 0.6 0.4[25] 14.9 [31] 11.7 [38] 9.7 [34] 10.8 2.4 1.5 1.1 1.2 0.7 0.3[25] 14.6 [36] 10.1 [56] 6.5 [27] 13.5 3.3 1.4 0.8 1.1 0.4 0.2[10] 35.5 [16] 23.3 [25] 14.7 [31] 11.7 2.3 1.4 1 1.2 0.7 0.4[23] 16.0 [30] 12.3 [39] 9.4 [26] 14.3

2.5 1.7 1 1.5 0.8 0.5[30] 12.0 [38] 9.7 [44] 8.3 [32] 11.3 2.2 1.4 1.1 1 0.7 0.4[30] 12.3 [37] 9.8 [51] 7.1 [33] 11.0 2.7 1.6 1.1 2.1 0.9 0.5[9] 40.7 [17] 21.1 [31] 11.7 [3] 126.2 2.3 1.7 1.1 1.4 0.9 0.6[30] 12.2 [40] 9.0 [49] 7.4 [28] 12.8 2.3 1.7 1.1 1.4 0.9 0.5[18] 20.7 [34] 10.6 [51] 7.1 [19] 19.2 2.6 1.4 1 1.4 0.8 0.5[30] 12.1 [38] 9.7 [51] 7.2 [29] 12.4 2.2 1.3 1.1 0.9 0.7 0.3[26] 14.0 [38] 9.5 [48] 7.6 [44] 8.4 3.2 1.7 1.2 1.4 0.8 0.5[23] 15.7 [37] 9.8 [48] 7.6 [72] 5.1 3.1 1.8 1.3 1.8 1 0.6[31] 11.8 [42] 8.6 [57] 6.4 [43] 8.6 2.6 1.4 1.1 1.5 0.7 0.4[25] 14.8 [33] 11.1 [41] 8.9 [37] 9.8 2.3 1.5 1.1 1.3 0.8 0.5[26] 13.8 [39] 9.4 [49] 7.5 [28] 13.2 2.6 1.7 1.1 1.4 0.9 0.5[23] 15.6 [39] 9.3 [57] 6.4 [18] 20.4 3 1.6 1.1 1.5 0.8 0.5[26] 14.1 [37] 10.0 [48] 7.6 [24] 15.5 2.5 1.5 1.1 1.4 0.7 0.5[27] 13.7 [34] 10.8 [45] 8.1 [23] 16.2 4.9 1.7 1.1 2.1 0.8 0.4[26] 14.2 [36] 10.1 [50] 7.3 [39] 9.3 1.9 1.1 0.8 1.6 0.6 0.4[18] 20.4 [27] 13.3 [41] 8.9 [5] 75.6

3 1.7 1.1 1.8 0.8 0.5[26] 14.1 [38] 9.6 [52] 7.0 [22] 16.8 2.7 1.9 1.3 1.4 0.7 0.4[29] 12.6 [42] 8.6 [56] 6.5 [61] 6.0Cost of Sales /

Inventory - median Cost of Sales /

Inventory - lower Cost of Sales /

Payables - upper Cost of Sales /

Payables - median Cost of Sales /

Payables - lower Sales / Working

Capital - upper Sales / Working

Capital - median Sales / Working

Capital - lower EBIT / Interest -

upper

[52] 7.0 [88] 4.1 [9] 41.9 [23] 16.1 [34] 10.8 9.1 13.1 36.7 7.4 [63] 5.8 [117] 3.1 [18] 19.9 [29] 12.6 [50] 7.3 5.5 9.9 48.8 7.7 [60] 6.1 [100] 3.6 [4] 97.0 [9] 41.1 [19] 19.6 6.2 16.4 -31.1 2.8 [39] 9.3 [58] 6.3 [20] 18.6 [26] 14.0 [38] 9.6 8 25.5 265.3 6.9

[44] 8.3 [72] 5.1 [16] 23.1 [28] 13.0 [41] 8.8 6.6 10.5 365.7 7.9 [55] 6.7 [82] 4.4 [16] 22.9 [29] 12.8 [46] 7.9 7 15.3 134.1 5.1 [10] 36.5 [32] 11.5 [8] 44.0 [13] 27.5 [25] 14.6 7.5 19.6 121.3 22.1 [59] 6.2 [100] 3.7 [23] 16.2 [31] 11.6 [46] 7.9 5.7 11 27.2 14.9 [38] 9.6 [63] 5.8 [12] 30.9 [23] 15.6 [45] 8.1 5.7 13.9 77.1 13.6 [52] 7.1 [73] 5.0 [16] 22.6 [28] 12.9 [45] 8.1 5.9 13 87.6 8.6 [77] 4.8 [105] 3.5 [19] 19.3 [35] 10.5 [52] 7.1 7.8 15 59 8 [98] 3.7 [147] 2.5 [21] 17.6 [44] 8.4 [66] 5.5 4.6 7.6 21.6 25.8 [86] 4.2 [135] 2.7 [21] 17.6 [34] 10.7 [68] 5.4 3.6 7.4 24.9 14.1 [61] 6.0 [89] 4.1 [19] 19.1 [37] 9.8 [48] 7.7 6.1 15.3 40.6 12 [61] 5.9 [100] 3.7 [18] 20.1 [31] 11.7 [52] 7.1 6.3 12.5 63.4 11.8 [45] 8.1 [76] 4.8 [12] 29.8 [25] 14.8 [43] 8.6 5.3 11.2 67.4 17.3 [45] 8.0 [88] 4.2 [11] 32.6 [26] 14.0 [42] 8.8 4.9 10.4 50.2 24 [47] 7.8 [77] 4.7 [13] 27.5 [26] 13.8 [43] 8.6 6.4 12.6 72.4 11.1 [69] 5.3 [97] 3.8 [12] 31.0 [25] 14.4 [39] 9.3 4.6 8.6 28.4 8 [13] 27.1 [43] 8.5 [6] 57.0 [14] 26.1 [29] 12.8 13.6 43.2 -22.8 8

[50] 7.3 [94] 3.9 [13] 28.4 [23] 15.6 [38] 9.6 5.3 9.6 31.7 12.4 [113] 3.2 [195] 1.9 [19] 19.6 [30] 12.2 [44] 8.2 3.2 5.2 15.3 11.1EBIT / Interest -

median EBIT / Interest -

lower Net Profit + DDA

/ Curr Mat LTD - upper Net Profit + DDA

/ Curr Mat LTD - median Net Profit + DDA

/ Curr Mat LTD - lower Fixed / Worth -

upper Fixed / Worth -

median Fixed / Worth -

lower Debt / Worth -

upper Debt / Worth -

median

(56) 3.7 1.1 10.9(21) 4.2 1.9 0.5 1 1.8 1.1 2.2 (42) 1.8 0.9 7.5(11) 1.0 -0.3 0.1 0.5 1.4 0.9 1.8 (187) .8 -1.7 2.3(56) 1.0 0.1 0.6 1.3 3.7 0.7 1.7 (66) 2.6 1 3.5(21) 1.6 0.7 0.4 1.4 10.9 0.8 3.1

(65) 2.1 0.6 4.3(20) 1.6 1.1 0.4 0.8 2.2 0.6 1.6 (108) 1.9 0.3 5.3(28) 1.7 0.3 0.4 1 3 0.8 2.3 (38) 7.0 2.9 21.6(14) 4.2 1.2 0.3 0.9 1.6 0.7 1.4 (107) 5.1 1.6 7.7(37) 3.5 1.9 0.3 1 2 0.8 1.7 (131) 3.3 -0.4 11.5(39) 3.3 0.4 0.4 1.2 2.1 0.6 1.3 (209) 2.7 0.5 7.6(62) 2.6 1 0.3 0.8 2.7 0.9 2.4 (46) 3.9 1.5 24.6(11) 11.0 2.1 0.5 0.8 4.8 1.3 2.7 (70) 7.7 2.1 17.9(28) 6.1 2.3 0.3 0.6 1.5 0.5 1.3 (155) 4.7 0.8 10.1(59) 3.3 0.9 0.3 0.7 1.8 0.5 1.7 (49) 3.5 0.3 0.2 0.7 2.9 0.9 2.4 (200) 4.2 1.4 7.2(68) 2.4 0.9 0.2 0.7 2.1 1 2 (134) 5.6 2 11.8(35) 3.7 2.3 0.3 0.8 1.8 0.8 1.7 (142) 5.2 1.6 8(39) 4.0 1.6 0.2 0.6 1.6 0.5 1.4 (83) 3.7 1.6 14.9(22) 2.3 1.4 0.3 0.7 1.8 0.8 2 (33) 1.8 -1.6 2.4(12) 1.0 0 0.1 0.4 1 0.4 1.6 (19) 2.6 1.1 0.5 1.9NM 1 4.7

(493) 3.9 1.2 6.6(145) 2.8 1.1 0.3 0.7 1.7 0.7 1.6 (100) 4.7 1.8 8(34) 2.7 1.2 0.2 0.6 1.8 0.8 2 RATIOSDebt / Worth -

lower %Profit before

Taxes / Tangible Net Worth - upper%Profit before

Taxes / Tangible Net Worth - median %Profit before

Taxes / Tangible Net Worth - lower %Profit before

Taxes / Total Assets - upper %Profit before

Taxes / Total Assets - median %Profit before

Taxes / Total Assets - lower Sales / Net Fixed

Assets - upper Sales / Net Fixed

Assets - median

4 39.2(53) 22.7 6.2 13.7 8.6 0.8 15.3 8.3 4 20.8(41) 5.1 -4.8 8 1.7 -0.5 270.5 19.6 5.8 14.7(174) .3 -11.8 4.3 -0.9 -5.9 8.6 4 19.3 33.2(59) 18.0 2.7 9.9 4.9 -0.2 16.5 7

6.4 30.5(63) 9.2 -3.9 12.1 3.1 -0.8 14.2 8.4 6.5 39.3(98) 14.3 1.1 10.1 3.2 -2 16.3 8.6 5.2 51.6(41) 34.8 15.7 25.1 11.6 3.6 34.1 13.9 4.9 54.2(100) 26.0 7.4 16.2 8.1 1.4 18.1 6.5 3.3 31.1(121) 11.7 -5.1 14.4 5 -3 13.7 4.8 6.6 36.7(195) 13.3 0 10.8 4.5 -1.1 21.4 7.4 34.3 48.7(41) 28.0 9.4 16.2 6.9 2.9 17.4 10.6 4.4 46(69) 22.2 5.1 17.5 6.4 1.3 24.5 11 7.1 57.5(151) 18.3 0.9 21.2 6.8 -0.5 27.9 8 6.6 48.4(43) 17.9 1.4 17.4 5.3 -2.1 36.6 13.8 5.4 53.1(191) 20.4 2.7 20.6 7.2 1.6 43.8 14.2 4.6 62(127) 29.4 11.1 19.3 10.8 2.6 23.7 10.8 4.5 65.9(151) 28.4 7.7 24.3 9.7 2 32.1 14 5.2 45.1(81) 24.1 4.7 14.7 6.8 0.8 28.4 10.8 4.8 37.1(35) 13.4 -4.3 17.7 4.2 -2.1 57.8 14.2 NM 90(15) 12.3 4 15.5 4.3 0.2 42.4 18.9

4.3 49.3(471) 21.9 6 17.9 7.7 1 23.1 9.4 5.7 59.8(100) 25.3 8.7 20 9.4 2.8 20.6 9.4Sales / Net Fixed

Assets - lower Sales / Total

Assets - upper Sales / Total

Assets - median Sales / Total

Assets - lower %Depr, Depl,

Amort / Sales - upper %Depr, Depl,

Amort / Sales - median %Depr, Depl,

Amort / Sales - lower %Officers',

Directors', Owners' Comp / Sales - upper %Officers',

Directors', Owners' Comp / Sales - median %Officers',

Directors', Owners' Comp / Sales - lower

3.9 2.9 2.2 1.7 1.2(53) 2.0 2.8 5.9 3.5 2 1.6 0.3(33) 1.2 3 1.3(18) 3.4 5.4 2.3 2.6 1.7 1.1 2.3(182) 4.0 6.2 1.4(57) 2.6 4.3 3.8 3.6 2.2 1.5 1.1(64) 2.1 3.5 0.7(15) 1.5 3.2

5.1 3.2 2.5 1.6 1.1(65) 1.7 3.5 2.2(17) 4.4 7.6 4 3.1 2.1 1.5 1(104) 1.7 3.4 1.2(21) 2.3 4.4 7.4 6.2 3.8 2.3 0.5(40) .9 2 3.1 3.2 1.9 1.2 1.1(102) 2.2 4.3 1.2(25) 3.8 6.3 2.3 2.4 1.6 1.3 1(119) 2.5 4 1.2(19) 2.9 4.6 4.1 2.9 2.1 1.5 1.2(193) 2.2 4 1.8(53) 3.4 6 6.5 3.1 2.1 1.7 0.9(42) 1.8 2.9 1.4(14) 3.8 6.1 4.7 2.7 1.9 1.3 1.2(67) 2.2 3 1.3(15) 2.3 3.9 3.5 2.5 1.5 1.1 1.4(157) 2.6 4.3 1.9(45) 4.0 8.8 6.9 3.6 2.5 1.7 1(44) 1.8 2.9 3.3(15) 5.3 7.6 5.4 3.4 2.3 1.5 0.6(181) 1.7 3.3 1.5(59) 3.2 5.2 5.5 3.3 2.4 1.7 0.7(127) 1.3 2.7 1.1(41) 2.8 4.7 6.2 3.4 2.4 1.8 0.6(147) 1.4 2.7 1.9(50) 2.7 7.8 5 3.1 2.5 1.6 0.7(81) 1.4 2.7 1(20) 1.6 3.2 6.7 2.9 2.2 1.8 0.4(32) 1.5 2.8 7.7 5.7 4 3.3 0.4(18) 1.1 1.8

5.1 3 2.2 1.6 1.2(446) 2.3 4.1 1.9(209) 3.7 7.6 4.8 2.3 1.6 1.2 1.1(103) 1.9 3.3 2.1(22) 4.9 87591347M 3724441M

1458822M 755675M 6149687M 4779369M 5866224M 2808766M

2569110M 1298922M 6509702M 3468812M 15063251M 2542304M 6643890M 4166481M 12180578M 7724999M 15610292M 7691781M 2268082M 990805M 5790794M 3128958M 10435939M 7667393M 1867735M 919395M 15154316M 6007778M 10441471M 4322972M 11396480M 5027076M 5016861M 2363393M 2521552M 1253196M 2878759M 776183M

14298619M 7686824M 5414105M 3676039M Net Sales ($) Total A ssets ($)Data A vailability Unique NAICS Codes Earliest

Year Latest

Year 111930 113110 211111 212210 212391 213112 221119 311221N/A 311311N/A 311312N/A 311313N/A 311942 4/1/2002 3/31/2009 313210 4/1/1998 3/31/2009 321113 4/1/1998 3/31/2009 322121 4/1/1998 3/31/2009 322122N/A 322130 4/1/1998 3/31/2006 322211 4/1/1998 3/31/2009 322222 4/1/1998 3/31/2009 322291 4/1/1999 3/31/2009 324110 4/1/1998 3/31/2009 324191 4/1/1998 3/31/2009 325120N/A 325181N/A 325188 4/1/1998 3/31/2009 325199 4/1/1998 3/31/2009 325211 4/1/1998 3/31/2009 325311 4/1/1998 3/31/2009 325320 4/1/1998 3/31/2009 325412 4/1/1998 3/31/2009 325510 4/1/1998 3/31/2009 325992N/A 325998 4/1/1998 3/31/2009 331111 4/1/1998 3/31/2009 331112N/A 331210 4/1/1998 3/31/2009 331221 4/1/1998 3/31/2009 331222 4/1/1998 3/31/2009 331312N/A 331315N/A 332312 4/1/1998 3/31/2009 337910 4/1/1998 3/31/2009 339999 4/1/1998 3/31/2009 423310 423930 424510 424690 424710 447190 522220 523910 523930 524126 525990 531110 551112 5611101 4 5 6

Sector Number

111991Sugar beet farming Other 7 Chemicals 1 212210Iron Ore Mining Other 7 Steel 2 212391Potash, Soda, and Borate Mineral Mining Other 7 Aluminum 3 221111Hydroelectric Power Generation Other 7 Paper 4 311211Flour Milling Food 6 Petroleum 5 311221Wet Corn Milling Food 6 Food 6 311312Cane Sugar Refining Food 6 Other 7 311313Beet Sugar Manufacturing Food 6 312140Distilleries Food 6 313311Broadwoven Fabric Finishing Mills Other 7 321113Sawmills Other 7 322110Pulp Mills Paper 4 322121Paper (except Newsprint) Mills Paper 4 322122Newsprint Mills Paper 4 322130Paperboard Mills Paper 4 322222Coated and Laminated Paper Manufacturing Paper 4 322224Uncoated Paper and Multiwall Bag Manufacturing Paper 4 322299All Other Converted Paper Product Manufacturing Paper 4 324110Petroleum Refineries Petroleum 5 325110Petrochemical Manufacturing Chemicals 1 325120Industrial Gas Manufacturing Chemicals 1 325131 Inorganic Dye and Pigment Manufacturing Chemicals 1 325181Alkalies and Chlorine Manufacturing Chemicals 1 325188All Other Basic Inorganic Chemical Manufacturing Chemicals 1 325199All Other Basic Organic Chemical Manufacturing Chemicals 1 325211Plastics Material and Resin Manufacturing Chemicals 1 325221Cellulosic Organic Fiber Manufacturing Chemicals 1 325222Noncellulosic Organic Fiber Manufacturing Chemicals 1 325311Nitrogenous Fertilizer Manufacturing Chemicals 1 325312Phosphatic Fertilizer Manufacturing Chemicals 1 325411Medicinal and Botanical Manufacturing Chemicals 1 325412Pharmaceutical Preparation Manufacturing Chemicals 1 325611Soap and Other Detergent Manufacturing Chemicals 1 325998All Other Miscellaneous Chemical Product and Preparation Manufacturing Chemicals 1 331111 Iron and Steel Mills Steel 2 331112Electrometallurgical Ferroalloy Product Manufacturing Steel 2 331210Iron and Steel Pipe and Tube Manufacturing from Purchased Steel Steel 2 331221Rolled Steel Shape Manufacturing Steel 2 331222Steel Wire Drawing Steel 2 331311Alumina Refining Aluminum 3 331312Primary Aluminum Production Aluminum 3 331314Secondary Smelting and Alloying of Aluminum Aluminum 3 331315Aluminum Sheet, Plate, and Foil Manufacturing Aluminum 3 332211Cutlery and Flatware (except Precious) Manufacturing Other 7 332999All Other Miscellaneous Fabricated Metal Product Manufacturing Other 7 336412Aircraft Engine and Engine Parts Manufacturing Other 7 NAICS Code NAICS Description 316(b) Sector 316(b) Sector #