Opus Magnum Ameris Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2000	FY 1999
Period Ending	Sep '01 Sep 30, 2001	Dec '00 Dec 31, 2000	Dec '99 Dec 31, 1999
Cash & Equivalents	0	-	0.25
Cash & Short-Term Investments	0	-	0.25
Prepaid Expenses	-	-	0.05
Restricted Cash	0.01	0.04	-
Total Current Assets	0.01	0.04	0.29
Property, Plant & Equipment	0.01	0.19	0.09
Total Assets	0.17	0.23	0.38
Accounts Payable	3.77	3.68	0.03
Short-Term Debt	5.31	5.26	0.44
Other Current Liabilities	0.34	0.28	-
Total Current Liabilities	9.42	9.22	0.47
Total Liabilities	9.42	9.22	0.47
Common Stock	0.01	0.01	0.35
Additional Paid-In Capital	118.97	117.53	-
Retained Earnings	-127.23	-125.52	-0.43
Comprehensive Income & Other	-0.99	-1	-
Shareholders' Equity	-9.25	-8.99	-0.09
Total Liabilities & Equity	0.17	0.23	0.38
Total Debt	5.31	5.26	0.44
Net Cash (Debt)	-5.31	-5.26	-0.19
Net Cash Per Share	-5.96	-10.08	-1.44
Filing Date Shares Outstanding	1.1	0.84	0.11
Total Common Shares Outstanding	1	0.79	0.1
Working Capital	-9.41	-9.18	-0.17
Book Value Per Share	-9.27	-11.33	-0.89
Tangible Book Value	-9.25	-8.99	-0.09
Tangible Book Value Per Share	-9.27	-11.33	-0.89
Machinery	-	0.95	0.1

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