MACR-Jun '01		MACR-Mar '01	
Liquidity				
Current Ratio (>=2.0, not going down)	2.15 		2.20 	
Quick Ratio (>=1.0, not going down)	1.80 		1.86 	
DPO	62.49 		51.15 	
Cash Cycle	(4.86)		3.40 	
Financial Leverage				
Debt/Assets (<=.25 good;zero is best)	0.17 		0.15 	
Debt/Equity (<1.0)	0.21 		0.18 	
Current Liab./Equity	0.19 		0.17 	
Cap. Ratio <=.33	0.00 		0.00 	
TIE (>1)	NMF		NMF	
Cash coverage	NMF		NMF	
Asset Management Ratios				
Inventory Turnover(accurate)	19.38 		24.49 	
Inventory Turnover(industry)	129.28 		184.30 	
DIO(accurate)	20.82 		9.49 	
DIO(industry)	24.31 		18.98 	
Receivables Turnover(accurate)	10.88 		9.77 	
Receivables Turnover(industry)	11.37 		10.29 	
DSO (accurate)	36.8	Target=	45.1	Target=
DSO (industry)	34.7		38.8	
Fixed Asset Turnover (4 qtrs)	4.0		3.4	
Total Asset Turnover (4 qtrs)(>3:1)	0.7		0.7	
Flowie Ratio (<1.25 good;<1.00 out.)	0.68 		0.67 	
Profitability Ratios				
Basic EPS (qtr)	(1.94)		(0.43)	
Diluted EPS (qtr)	(1.94)		(0.38)	
PS Ratio (<1.0)	2.33		NMF	
PE Ratio	NMF		80.17	
Earnings Yield	NMF		1.25%	
PEG Ratio	NMF		NMF	
YPEG fair value(mkt cap>1bb)				
P/FCF	NMF		NMF	
Book Value Per Share	9.46		11.28	
P/BV Per Share	1.60		1.71	
Gross Profit Margin (qtr)	87.45%		88.59%	
Gross Profit Margin (4 qtrs)	88.68%		89.12%	
Operating Profit Margin (qtr)	-92.74%		-20.46%	
Operating Profit Margin (4 qtrs)	-21.87%		1.65%	
Profit margin (qtr)	-125.95%		-24.44%	
Profit margin (4 qtrs)	-28.78%		3.43%	
ROA (4 qtrs)	-20.85%		2.38%	
ROE (4 qtrs) >=15%	-25.83%		2.90%	
Delta sales (qtr-qtr)	-0.37%		-13.80%	
Delta sales (qtr-yr ago)	-6.35%		-0.23%	
Delta COGS (qtr-qtr)	9.61%		4.35%	
Delta COGS (Q-YAQ)	-10.60%		-12.13%	
F8 Criteria (primary)				
Sales <= 500MM	383,579 	PASSED	389,600 	PASSED
Daily Dollar Volume >1MM	17,214,000	PASSED	24,050,000	PASSED
Daily Dollar Volume <25MM	17,214,000	PASSED	24,050,000	PASSED
Share Price >7	15.10 	PASSED	19.24 	PASSED
Net Profit Margin >=7%	-125.95%	FAILED	-24.44%	FAILED
RS>=90	12.0%	FAILED	NMF	NMF
Earnings Growth >=25%	-1023.81%	FAILED	-480.00%	FAILED
Sales Growth>=25% (Q-YAQ	-6.35%	FAILED	-0.23%	FAILED
Insider Holdings>=15%	35%	PASSED	29%	PASSED
Positive Cash Flow from Operations	(10,582)	FAILED	66,679 	PASSED
F8 Criteria (secondary)				
Market Cap <1BB	894,237,100 	PASSED	NMF	NMF
%increase in sales >%increase in AR (Q-YAQ)		PASSED		PASSED
%increase in sales >%increase in AR (YoY)		NMF		NMF
DSO<DSO (Q-YAQ)		NA		NA
%increase in sales >%increase in inventory (Q-YAQ)		FAILED		FAILED
%increase in sales>%increase in inventory (YoY)		NMF		NMF
Asset turnover>3:1		FAIL		FAIL
Cash >5 times LT debt		PASSED		PASSED
Operating margins increasing (qtr-qtr)		FAILED		FAILED
Operating margin/Gross margin>.75	-1.06	FAIL	-0.23	FAIL
Net margins increasing (qtr-qtr)		FAILED		FAILED
P/S <1.0		FAIL		NMF
GP>50% (30-50%, marginal)	87.45%	PASSED	88.59%	PASSED
R&D as percentage of sale increasing (qtr-qtr)		PASSED		FAILED
Growth in number of shares<6% (Q-YAQ)	-2.3%	PASSED	NMF	NMF
%Increase in revenues>%increase in COGS (Q-YAQ))		FAILED		PASSED
%Increase in revenues>%increase in SG&A (Q-YAQ)		FAILED		FAILED
%Increase in revenues>%increase in ADA (Q-YAQ)		NMF		FAILED
%increase in net income>%Increase in revenues (YoY)		NMF		NMF
Income tax > 20%		FAILED		FAILED
Flowie Ratio<1.25		PASSED		PASSED