Mansfelder Metals Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2006	FY 2005	FY 2005	FY 2004	FY 2003
Period Ending	Sep '07 Sep 30, 2007	Dec '06 Dec 31, 2006	Dec '05 Dec 31, 2005	Jul '05 Jul 31, 2005	Jul '04 Jul 31, 2004	Jul '03 Jul 31, 2003
Cash & Equivalents	3.8	4.61	3.84	3.87	9.88	9.52
Cash & Short-Term Investments	3.8	4.61	3.84	3.87	9.88	9.52
Cash Growth	-27.13%	19.96%	-0.57%	-60.88%	3.80%	-27.31%
Accounts Receivable	2.4	1.69	1.39	1.18	-	0.01
Other Receivables	-	-	0.07	1.46	3.61	6.44
Receivables	2.4	1.69	1.46	2.65	3.61	6.45
Inventory	12.15	15.21	9.55	8.62	-	0.07
Prepaid Expenses	0.05	0.09	0.04	0.18	0.17	0.06
Restricted Cash	0.08	0.07	0.07	0.07	-	-
Other Current Assets	-	-	-	-	-	0.01
Total Current Assets	18.46	21.68	15.52	15.95	13.66	16.1
Property, Plant & Equipment	1.69	1.57	1.01	0.99	-	0.05
Goodwill	3.24	3.24	5.24	5.27	-	-
Other Intangible Assets	-	-	-	-	-	0.49
Long-Term Deferred Tax Assets	0.57	0.81	0.06	0.06	-	-
Long-Term Deferred Charges	-	0.18	0.26	0.3	0.38	-
Other Long-Term Assets	17.46	16.2	14.54	14.89	-	0.01
Total Assets	41.43	43.68	36.64	37.47	14.04	16.65
Accounts Payable	17.54	13.69	13.67	14.16	0.38	0.45
Accrued Expenses	-	-	-	-	0.62	0.91
Short-Term Debt	12.32	-	0.24	-	-	-
Current Income Taxes Payable	-	-	-	-	2.44	2.33
Current Unearned Revenue	-	-	-	-	-	0.01
Other Current Liabilities	1	9.25	2.45	1.3	-	-
Total Current Liabilities	30.85	22.94	16.36	15.46	3.44	3.71
Long-Term Debt	-	11.43	9.9	10.5	-	-
Other Long-Term Liabilities	0.01	0.03	0.04	0.02	-	-
Total Liabilities	30.86	34.4	26.3	25.99	3.44	3.71
Common Stock	2.04	2.04	2.03	2.03	1.71	1.65
Additional Paid-In Capital	28.03	28.03	28.01	28.01	26.75	26.59
Retained Earnings	-16.43	-16.61	-14.1	-13.28	-12.54	-9.99
Treasury Stock	-5.31	-5.31	-5.31	-5.31	-5.31	-5.31
Comprehensive Income & Other	2.24	1.14	-0.29	0.04	-	-
Total Common Equity	10.57	9.28	10.33	11.48	10.6	12.94
Shareholders' Equity	10.57	9.28	10.33	11.48	10.6	12.94
Total Liabilities & Equity	41.43	43.68	36.64	37.47	14.04	16.65
Total Debt	12.32	11.43	10.14	10.5	-	-
Net Cash (Debt)	-8.52	-6.82	-6.3	-6.64	9.88	9.52
Net Cash Growth	-	-	-	-	3.80%	-27.31%
Net Cash Per Share	-0.45	-0.36	-0.34	-0.36	0.64	0.64
Filing Date Shares Outstanding	18.89	18.89	18.8	18.8	18.8	14.99
Total Common Shares Outstanding	18.89	18.89	18.8	18.8	15.63	14.99
Working Capital	-12.39	-1.27	-0.84	0.49	10.22	12.39
Book Value Per Share	0.56	0.49	0.55	0.61	0.68	0.86
Tangible Book Value	7.32	6.04	5.09	6.21	10.6	12.45
Tangible Book Value Per Share	0.39	0.32	0.27	0.33	0.68	0.83
Machinery	-	2.55	1.71	1.63	-	0.32

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