Universal Media Group Inc. (UMGP)

Universal Media Group Balance Sheet

Financials in millions USD. Fiscal year is May - April.

Fiscal Year	TTM	FY 2007	FY 2006	FY 2005	FY 2004	FY 2003
Period Ending	Jan 31, 2008	Apr 30, 2007	Apr 30, 2006	Apr 30, 2005	Apr 30, 2004	Apr 30, 2003
Cash & Equivalents	4.03	8.95	10.35	10.64	0.66	0.18
Cash & Short-Term Investments	4.03	8.95	10.35	10.64	0.66	0.18
Cash Growth	9.47%	-13.53%	-2.69%	1512.14%	258.18%	-93.38%
Receivables	-	-	-	-	-	1.47
Inventory	-	-	-	-	-	2.78
Prepaid Expenses	0.18	0.28	0.24	0.2	0.16	0.18
Other Current Assets	0.02	0.09	0.09	0.88	4.07	-
Total Current Assets	4.23	9.32	10.68	11.71	4.89	4.62
Property, Plant & Equipment	0.75	0.79	0.74	0.83	0.92	1.37
Long-Term Deferred Charges	0.34	0.35	0.05	0.06	0.07	0.06
Other Long-Term Assets	-	0.02	0.11	0.4	0.21	-
Total Assets	5.33	10.47	11.59	13	6.1	6.05
Accounts Payable	0.83	0.69	0.61	0.4	0.18	0.9
Accrued Expenses	0.48	0.35	0.38	0.18	0.23	0.81
Short-Term Debt	-	-	-	-	0.49	0.94
Current Portion of Leases	0.36	0.33	0.32	0.31	0.29	0.32
Other Current Liabilities	-	-	-	0.2	1.36	-
Total Current Liabilities	1.67	1.37	1.31	1.09	2.54	2.97
Long-Term Debt	7.69	4.25	-	-	3.44	-
Long-Term Leases	1.93	2.21	2.54	2.82	3.17	3.47
Other Long-Term Liabilities	-	-	-	27.99	-	-
Total Liabilities	11.3	7.83	3.85	31.91	9.15	6.44
Common Stock	0.1	0.1	0.09	0.01	0.09	0.08
Additional Paid-In Capital	66.88	62.6	55.09	23.48	20.17	16.61
Retained Earnings	-72.96	-60.06	-47.34	-42.41	-23.31	-17.07
Comprehensive Income & Other	-	-	-0.1	-	-0	-0
Shareholders' Equity	-5.97	2.64	7.74	-18.91	-3.05	-0.39
Total Liabilities & Equity	5.33	10.47	11.59	13	6.1	6.05
Total Debt	9.99	6.79	2.86	3.14	7.38	4.73
Net Cash (Debt)	-5.95	2.16	7.49	7.5	-6.72	-4.55
Net Cash Growth	-	-71.14%	-0.20%	-	-	-
Working Capital	2.56	7.94	9.38	10.62	2.35	1.66
Tangible Book Value	-5.97	2.64	7.74	-18.91	-3.05	-0.39
Land	-	0.18	0.18	0.18	0.18	0.18
Buildings	-	1.25	1.25	1.25	1.25	1.25
Machinery	-	0.46	0.73	0.41	1.87	2

Source: S&P Capital IQ. Standard template. Financial Sources.