nFinanSe Balance Sheet

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

Millions USD. Fiscal year is Feb - Jan.

Fiscal Year	TTM	FY 2010	FY 2009	FY 2008	FY 2007	FY 2006	2001 - 2005
Period Ending	Sep '11 Sep 30, 2011	Jan '11 Jan 1, 2011	Jan '10 Jan 2, 2010	Jan '09 Jan 3, 2009	Dec '07 Dec 29, 2007	Dec '06 Dec 30, 2006	2001 - 2005
Cash & Equivalents	1.52	1.07	3.79	0.48	2.5	4.19	Upgrade
Short-Term Investments	-	-	-	-	0.73	-	Upgrade
Cash & Short-Term Investments	1.52	1.07	3.79	0.48	3.23	4.19	Upgrade
Cash Growth	-21.64%	-71.70%	697.88%	-85.25%	-22.96%	347.00%	Upgrade
Accounts Receivable	0.65	0.32	0.19	0.05	0.01	0.06	Upgrade
Other Receivables	0.32	0.22	0.01	0.03	0.02	0	Upgrade
Receivables	0.97	0.54	0.2	0.08	0.03	0.06	Upgrade
Inventory	-	-	-	2.89	1.94	-	Upgrade
Prepaid Expenses	0.64	1.12	1.62	0.18	0.16	0.48	Upgrade
Restricted Cash	1.69	0.82	0.34	0.47	-	-	Upgrade
Other Current Assets	0.04	0.18	0.03	0.65	0.31	-	Upgrade
Total Current Assets	4.87	3.72	5.99	4.74	5.67	4.72	Upgrade
Property, Plant & Equipment	0.2	0.28	0.41	0.63	0.76	0.57	Upgrade
Long-Term Deferred Charges	-	-	-	1.78	0.54	-	Upgrade
Other Long-Term Assets	0.05	0.05	0.05	0.27	0.04	0.08	Upgrade
Total Assets	5.12	4.06	6.45	7.42	7	5.38	Upgrade
Accounts Payable	0.89	0.98	0.35	0.34	0.14	0.67	Upgrade
Accrued Expenses	0.22	0.16	0.13	0.99	1.32	0.08	Upgrade
Short-Term Debt	2	1	0.5	1.2	-	-	Upgrade
Current Unearned Revenue	0.01	0.05	0.05	0.03	0.11	0.06	Upgrade
Other Current Liabilities	-	-	-	-	-	0.13	Upgrade
Total Current Liabilities	3.12	2.19	1.03	2.56	1.56	0.94	Upgrade
Total Liabilities	3.12	2.19	1.03	2.56	1.56	0.94	Upgrade
Common Stock	0.03	0.03	0.01	0.01	0.01	0	Upgrade
Additional Paid-In Capital	84.66	77.73	71.42	56.77	42	31.01	Upgrade
Retained Earnings	-81.81	-75.9	-66.03	-51.94	-36.58	-26.58	Upgrade
Total Common Equity	2.88	1.85	5.41	4.84	5.43	4.43	Upgrade
Shareholders' Equity	2	1.87	5.42	4.86	5.44	4.44	Upgrade
Total Liabilities & Equity	5.12	4.06	6.45	7.42	7	5.38	Upgrade
Total Debt	2	1	0.5	1.2	-	-	Upgrade
Net Cash (Debt)	-0.48	0.07	3.29	-0.72	3.23	4.19	Upgrade
Net Cash Growth	-	-97.76%	-	-	-22.96%	-	Upgrade
Net Cash Per Share	-0.02	0.00	0.35	-0.08	0.61	1.13	Upgrade
Filing Date Shares Outstanding	31.88	31.88	9.54	9.34	7.37	7.16	Upgrade
Total Common Shares Outstanding	31.88	26.2	9.54	9.34	7.37	3.82	Upgrade
Working Capital	1.75	1.53	4.96	2.17	4.11	3.79	Upgrade
Book Value Per Share	0.09	0.07	0.57	0.52	0.74	1.16	Upgrade
Tangible Book Value	2.88	1.85	5.41	4.84	5.43	4.43	Upgrade
Tangible Book Value Per Share	0.09	0.07	0.57	0.52	0.74	1.16	Upgrade
Machinery	1.06	1.01	0.95	0.93	0.82	-	Upgrade
Leasehold Improvements	0.2	0.2	0.2	0.2	0.19	-	Upgrade

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