Cygnus eTransaction Group, Inc. (CYGT)

Cygnus eTransaction Group Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2006	FY 2005	FY 2004
Period Ending	Sep 30, 2007	Dec 31, 2006	Dec 31, 2005	Dec 31, 2004
Cash & Equivalents	0.21	0.67	0.38	0.51
Short-Term Investments	0.38	0.41	0.67	0.64
Cash & Short-Term Investments	0.59	1.07	1.05	1.15
Cash Growth	12.01%	2.63%	-8.77%	-
Receivables	0.14	0.59	0.44	1.19
Other Current Assets	0.31	0.28	0.25	0.25
Total Current Assets	1.04	1.95	1.74	2.58
Property, Plant & Equipment	0.32	0.5	0.75	0.9
Other Long-Term Assets	3.25	3.13	2.96	2.55
Total Assets	4.6	5.58	5.45	6.03
Accounts Payable	1.6	3.23	3.13	6.07
Accrued Expenses	0.02	0.03	0.34	0.41
Current Portion of Long-Term Debt	1.2	0.57	0.39	0.32
Current Unearned Revenue	0.7	1.15	0.66	0.02
Other Current Liabilities	0.16	0.16	0.16	0.16
Total Current Liabilities	3.67	5.14	4.68	6.98
Long-Term Debt	0.08	0.08	0.43	0.3
Long-Term Unearned Revenue	0.22	0.45	0.61	-
Other Long-Term Liabilities	-	-	-	0
Total Liabilities	3.97	5.66	5.72	7.28
Common Stock	0.04	0.04	0.04	0.07
Additional Paid-In Capital	3.62	3.62	3.5	1.96
Retained Earnings	-3.03	-3.74	-3.81	-3.28
Comprehensive Income & Other	-	0	0	-0
Shareholders' Equity	0.63	-0.08	-0.27	-1.25
Total Liabilities & Equity	4.6	5.58	5.45	6.03
Total Debt	1.27	0.65	0.82	0.62
Net Cash (Debt)	-0.68	0.42	0.23	0.52
Net Cash Growth	-	86.88%	-56.59%	-
Net Cash Per Share	-	0.01	0.01	0.02
Filing Date Shares Outstanding	-	40.28	38.98	24.43
Total Common Shares Outstanding	-	40.28	38.98	24.43
Working Capital	-2.63	-3.19	-2.94	-4.4
Book Value Per Share	-	-0.00	-0.01	-0.05
Tangible Book Value	0.63	-0.08	-0.27	-1.25
Tangible Book Value Per Share	-	-0.00	-0.01	-0.05
Buildings	-	0.02	0.02	0.02
Machinery	1.13	1.65	1.6	1.44
Leasehold Improvements	0.02	0.02	0.02	0.02

Source: S&P Global Market Intelligence. Standard template. Financial Sources.