ROCLF Balance Sheet

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

Millions USD. Fiscal year is Dec - Nov.

Fiscal Year	TTM	FY 2002	FY 2001	FY 2000	FY 1999	FY 1998
Period Ending	Feb '03 Feb 28, 2003	Nov '02 Nov 30, 2002	Nov '01 Nov 30, 2001	Nov '00 Nov 30, 2000	Nov '99 Nov 30, 1999	Nov '98 Nov 30, 1998
Cash & Equivalents	0.75	3.36	4.3	9.4	5.27	2.19
Cash & Short-Term Investments	0.75	3.36	4.3	9.4	5.27	2.19
Cash Growth	-90.04%	-21.99%	-54.25%	78.29%	140.93%	-44.46%
Accounts Receivable	-	13.69	9.04	6.11	3.94	6.39
Other Receivables	-	4.14	114.92	3.64	3.42	5.17
Receivables	-	17.82	123.96	9.75	7.35	11.56
Inventory	-	14.55	14.17	13.68	10.75	11.9
Prepaid Expenses	-	3.16	3.63	4	2.53	3.66
Restricted Cash	-	8.06	5.04	11.05	-	-
Other Current Assets	37.85	-	-	-	-	-
Total Current Assets	38.61	46.95	151.09	47.89	25.9	29.3
Property, Plant & Equipment	453.55	458.04	301.98	288.7	118.93	115.84
Other Long-Term Assets	2.44	3.45	55.63	26.13	46.64	33.25
Total Assets	494.6	508.44	508.71	362.72	191.47	178.39
Accounts Payable	-	27.15	16.01	12.06	9.75	14.58
Accrued Expenses	-	10.95	8.17	11.3	7.27	4.19
Short-Term Debt	43.56	9.68	6.73	7.5	15.34	4.33
Current Portion of Long-Term Debt	-	14.25	15.16	12.65	7.22	3.54
Current Portion of Leases	-	4.2	4.2	-	-	-
Current Unearned Revenue	-	19.23	10.95	16.5	13.47	7.65
Other Current Liabilities	69.14	3.36	141	5.23	4.23	3.19
Total Current Liabilities	112.7	88.81	202.23	65.25	57.28	37.49
Long-Term Debt	319.09	339.06	197.46	182.57	20.14	16.65
Long-Term Leases	-	9.49	13.69	-	-	-
Pension & Post-Retirement Benefits	-	-	-	0.65	0.65	0.75
Other Long-Term Liabilities	17.71	9.06	6.55	0	0.71	-
Total Liabilities	449.5	446.42	419.93	248.47	78.78	54.89
Common Stock	0.14	0.14	0.14	0.14	0.14	0.14
Additional Paid-In Capital	111.86	111.86	111.86	111.86	111.86	111.86
Retained Earnings	-66.9	-49.98	-23.23	2.25	0.68	11.5
Shareholders' Equity	45.11	62.02	88.78	114.25	112.68	123.5
Total Liabilities & Equity	494.6	508.44	508.71	362.72	191.47	178.39
Total Debt	362.65	376.67	237.25	202.72	42.7	24.53
Net Cash (Debt)	-361.89	-373.32	-232.95	-193.32	-37.42	-22.34
Net Cash Per Share	-25.85	-26.67	-16.64	-13.81	-2.67	-1.75
Filing Date Shares Outstanding	14	14	14	14	14	14
Total Common Shares Outstanding	14	14	14	14	14	14
Working Capital	-74.09	-41.86	-51.13	-17.36	-31.38	-8.18
Book Value Per Share	3.22	4.43	6.34	8.16	8.05	8.82
Tangible Book Value	45.11	62.02	88.78	114.25	112.68	123.5
Tangible Book Value Per Share	3.22	4.43	6.34	8.16	8.05	8.82
Machinery	-	536.05	364.54	337.32	156.11	144.23

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