Interpharm Holdings, Inc. (IPAH)

Interpharm Holdings Balance Sheet

Financials in millions USD. Fiscal year is July - June.

Fiscal Year	TTM	FY 2007	FY 2006	FY 2005	FY 2004	FY 2003
Period Ending	Dec 31, 2007	Jun 30, 2007	Jun 30, 2006	Jun 30, 2005	Jun 30, 2004	Jun 30, 2003
Cash & Equivalents	0.04	0.07	1.44	0.54	2.88	2.34
Short-Term Investments	-	-	-	-	0.04	0.05
Cash & Short-Term Investments	0.04	0.07	1.44	0.54	2.92	2.38
Cash Growth	-99.40%	-94.99%	168.28%	-81.65%	22.51%	1581.92%
Accounts Receivable	13.72	12.95	14.21	7.66	6.85	4.93
Receivables	13.72	12.95	14.21	7.66	6.85	5.93
Inventory	12.26	17.3	8.71	8.94	5.53	4.58
Prepaid Expenses	1.36	1.79	1.32	1.16	0.45	0.22
Total Current Assets	27.38	32.13	26.99	18.38	17.03	13.15
Property, Plant & Equipment	35.1	34.5	29.07	21.87	15.01	4.09
Long-Term Investments	1.02	1.03	1.12	1.02	-	-
Long-Term Deferred Tax Assets	-	5.95	4.85	4.33	2.9	2.54
Long-Term Deferred Charges	0.77	0.48	-	-	-	-
Other Long-Term Assets	0.07	0.28	0.84	0.79	0.22	0.05
Total Assets	64.34	74.37	62.87	46.39	35.17	20.34
Accounts Payable	5.73	15.54	10.58	5.77	3.46	4.93
Accrued Expenses	1.66	3	2.07	0.47	1.09	0.39
Current Portion of Long-Term Debt	30.68	12.06	1.69	10.34	0.76	2.29
Current Unearned Revenue	-	-	3.4	-	-	-
Total Current Liabilities	44.01	30.6	17.74	16.57	5.31	7.6
Long-Term Debt	7.79	14.49	13.95	6.69	7.06	0.24
Other Long-Term Liabilities	1.32	1.36	0.13	0.02	0.01	0.03
Total Liabilities	53.12	46.45	31.81	23.28	12.39	7.87
Common Stock	0.67	0.66	0.65	0.32	0.26	0.16
Additional Paid-In Capital	34.34	29.53	24.2	19.38	19.18	12.08
Retained Earnings	-39.97	-18.83	-2.07	3.34	3.79	0.67
Treasury Stock	-	-	-	-	-0.8	-0.8
Comprehensive Income & Other	-0.38	0.01	0.01	-	-0	0.01
Total Common Equity	-5.34	11.37	22.78	23.05	22.43	12.12
Shareholders' Equity	11.21	27.93	31.06	23.11	22.78	12.47
Total Liabilities & Equity	64.34	74.37	62.87	46.39	35.17	20.34
Total Debt	38.47	26.55	15.64	17.03	7.82	2.53
Net Cash (Debt)	-38.43	-26.47	-14.2	-16.5	-4.9	-0.14
Net Cash Per Share	-0.58	-0.41	-0.39	-0.64	-0.07	-0.00
Filing Date Shares Outstanding	66.74	66.19	64.54	32.34	24.97	17.39
Total Common Shares Outstanding	66.74	65.89	64.54	32.34	24.97	15.05
Working Capital	-16.64	1.53	9.26	1.81	11.73	5.54
Book Value Per Share	-0.08	0.17	0.35	0.71	0.90	0.81
Tangible Book Value	-5.34	11.37	22.78	23.05	22.43	12.12
Tangible Book Value Per Share	-0.08	0.17	0.35	0.71	0.90	0.81
Land	4.92	4.92	4.92	4.92	4.92	-
Buildings	12.46	12.46	12.46	7.44	7.1	2.1
Machinery	21.72	19.9	13.45	9.57	5.78	3.56
Construction In Progress	0.04	0.19	0.59	3.98	-	0.35
Leasehold Improvements	5.13	4.39	3.21	2.95	2.62	2.1

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