Top Shelf Brands Holdings Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2010	FY 2009	FY 2008	FY 2007
Period Ending	Sep '11 Sep 30, 2011	Dec '10 Dec 31, 2010	Dec '09 Dec 31, 2009	Dec '08 Dec 31, 2008	Dec '07 Dec 31, 2007
Cash & Equivalents	0.02	0.01	0.02	0	0
Cash & Short-Term Investments	0.02	0.01	0.02	0	0
Cash Growth	1005.05%	-57.66%	342.95%	-6.28%	-
Receivables	0	-	0.31	0.01	0.06
Prepaid Expenses	0.13	0.02	-	-	-
Restricted Cash	-	-	-	0.1	0.1
Other Current Assets	-	-	-	0.09	0.22
Total Current Assets	0.15	0.03	0.33	0.21	0.38
Property, Plant & Equipment	0.02	0.04	0.05	-	-
Other Intangible Assets	0.71	0.71	0.71	0.71	0.63
Other Long-Term Assets	0.03	0.05	0.03	0.02	0.11
Total Assets	3.05	3.03	3.39	3.15	3.76
Accounts Payable	0.53	0.48	0.69	0.22	0.03
Accrued Expenses	0.2	0.33	0.3	0.31	-
Short-Term Debt	0.78	0.01	0.1	0.01	-
Current Portion of Long-Term Debt	0.53	0.26	0.1	3.38	3.65
Other Current Liabilities	1.27	3.18	4.21	0.52	0.58
Total Current Liabilities	3.31	4.26	5.41	4.44	4.26
Long-Term Debt	2.26	2.65	2.74	-	-
Other Long-Term Liabilities	-	0.03	0	0.02	0.14
Total Liabilities	5.57	6.94	8.16	4.46	4.41
Common Stock	1.36	0.26	0.07	0.05	0.03
Additional Paid-In Capital	1.2	1.69	1.57	1.14	0.09
Retained Earnings	-5.08	-5.4	-5.96	-2.33	-0.76
Comprehensive Income & Other	-	-0.45	-0.45	-0.16	-
Total Common Equity	-2.53	-3.91	-4.77	-1.31	-0.65
Shareholders' Equity	-2.53	-3.91	-4.77	-1.31	-0.65
Total Liabilities & Equity	3.05	3.03	3.39	3.15	3.76
Total Debt	3.57	2.92	2.95	3.4	3.65
Net Cash (Debt)	-3.56	-2.91	-2.93	-3.39	-3.64
Net Cash Per Share	-0.00	-0.00	-0.05	-0.09	-0.15
Filing Date Shares Outstanding	2,137	1,778	67.9	47.19	25
Total Common Shares Outstanding	1,357	261.1	67.9	47.19	25
Working Capital	-3.16	-4.23	-5.08	-4.23	-3.89
Book Value Per Share	-0.00	-0.01	-0.07	-0.03	-0.03
Tangible Book Value	-3.24	-4.62	-5.48	-2.02	-1.28
Tangible Book Value Per Share	-0.00	-0.02	-0.08	-0.04	-0.05
Leasehold Improvements	0	0	0	-	-

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