Company Name:	Refac Optical Group
Ticker Symbol:	REF
WWW Address:	www.refac.com
CEO:	J. David Pierson
No. of Employees:	5
Common Issue Type:	CS
Business Description:	The Company has focused its acquisition efforts on opportunities in the asset management sector of the financial services industry.


Industry Information:	DIVERSIFIED SERVICES - Business Services [more like this]

Price	Day Change	Bid	Ask	Open	High	Low	Volume
		-	-	0	6.00	5.95	-
Market Cap (mil)	Shares Outstanding (mil)	Beta	EPS	DPS	P/E	Yield	52-Wks-Range
106.3	17.8	0.21	-0.13	0.00	0.0	0.0	8.17 - 3.63

KEY FIGURES (Latest Twelve Months - LTM)
Yesterday's Close	5.98	$
PE Ratio - LTM	0.0
Market Capitalisation	106.3	mil
Latest Shares Outstanding	17.8	mil
Earnings pS (EPS)	-0.13	$
Dividend pS (DPS)	0.00	¢
Dividend Yield	0.0	%
Dividend Payout Ratio	0	%
Revenue per Employee	481,800	$
Effective Tax Rate	0.0	%
Float	17.2	mil
Float as % of Shares Outstanding	96.8	%
Foreign Sales	0	mil
Domestic Sales	0	mil
Selling, General & Adm/tive (SG&A) as % of Revenue	63.90	%
Research & Devlopment (R&D) as % of Revenue	0.00	%
Gross Profit Margin	67.9	%
EBITDA Margin	4.0	%
Pre-Tax Profit Margin	0.1	%
Assets Turnover	1.7	%
Return on Assets (ROA)	0.3	%
Return on Equity (ROE)	0.5	%
Return on Capital Invested (ROCI)	0.4	%
Current Ratio	2.6
Leverage Ratio (Assets/Equity)	1.8
Interest Cover	0.9
Total Debt/Equity (Gearing Ratio)	0.36
LT Debt/Total Capital	25.0	%
Working Capital pS	2.26	$
Cash pS	0.25	$
Book-Value pS	4.06	$
Tangible Book-Value pS	2.72	$
Cash Flow pS	0.28	$
Free Cash Flow pS	0.51	$

KEY FIGURES (LTM): Price info
Price/Book Ratio	1.47
Price/Tangible Book Ratio	2.20
Price/Cash Flow	21.4
Price/Free Cash Flow	11.7
P/E as % of Industry Group	0.0	%
P/E as % of Sector Segment	0.0	%

Balance Sheet (at a glance) in Millions

DIVIDEND INFO
Type of Payment	Stock Payment
Dividend Rate	0.00
Current Dividend Yield	0.0
5-Y Average Dividend Yield	0.0
Payout Ratio	0.0
5-Y Average Payout Ratio	0.0

Share price performance previous 3 years

Share price performance intraday

PRICE/VOLUME	High	Low	Close	% Price Chg	% Price Chg vs. Mkt.	Avg. Daily Vol	Total Vol
1 Week	-	-	-	-0.2	99	16	89
4 Weeks	6.03	5.92	5.98	0.0	95	26	465
13 Weeks	6.25	3.67	3.91	52.9	146	91	5,665
26 Weeks	6.25	3.63	5.10	17.3	108	74	9,000
52 Weeks	8.17	3.63	8.14	-26.5	64	46	11,457
YTD	6.25	3.67	-	49.5	142	93	7,341
Moving Average	5-Days	10-Days	10-Weeks	30-Weeks	200-Days	Beta (60-Mnth)	Beta (36-Mnth)
	5.98	5.99	5.59	4.96	5.29	0.21	-1.51

GROWTH RATES	5-Year Growh	R² of 5-Year Growth	3-Year Growth
Revenue	11.37	1.8	180.60
Income	0.00	0.0	0.00
Dividend	0.00	0.0	0.00
Capital Spending	-60.09	NA	-39.44
R&D	0.00	NA	0.00
Normalized Inc.	0.00	NA	0.00

CHANGES	YTD vs. Last YTD	Curr Qtr vs. Qtr 1-Yr ago	Annual vs. Last Annual
Revenue %	5711.3	0.0	35.4
Earnings %	0.0	0.0	0.0
EPS %	0.0	0.0	0.0
EPS $	0.09	0.08	-0.10

SOLVENCY RATIOS
SHORT-TERM SOLVENCY RATIOS (LIQUIDITY)
Net Working Capital Ratio	89.52
Current Ratio	20.5
Quick Ratio (Acid Test)	17.3
Liquidity Ratio (Cash)	17.29
Receivables Turnover	10.3
Average Collection Period	35
Working Capital/Equity	108.6
Working Capital pS	4.80
Cash-Flow pS	-0.09
Free Cash-Flow pS	-0.09
FINANCIAL STRUCTURE RATIOS
Altman's Z-Score Ratio	10.78
Financial Leverage Ratio (Assets/Equity)	1.2
Debt Ratio	17.6
Total Debt/Equity (Gearing Ratio)	0.00
LT Debt/Equity	0.00
LT Debt/Capital Invested	15.8
LT Debt/Total Liabilities	0.0
Interest Cover	0.0
Interest/Capital Invested	0.00

VALUATION RATIOS
MULTIPLES
PQ Ratio	4.21
Tobin's Q Ratio	2.85
Current P/E Ratio - LTM	0.00
Enterprise Value (EV)/EBITDA	-52.60
Enterprise Value (EV)/Free Cash Flow	-121.90
Dividend Yield	0.0
Price/Tangible Book Ratio - LTM	2.20
Price/Book Ratio - LTM	1.47
Price/Cash Flow Ratio	21.4
Price/Free Cash Flow Ratio - LTM	11.7
Price/Sales Ratio	0.77
P/E Ratio (1 month ago) - LTM	0.0
P/E Ratio (26 weeks ago) - LTM	0.0
P/E Ratio (52 weeks ago) - LTM	0.0
5-Y High P/E Ratio	0.0
5-Y Low P/E Ratio	0.0
5-Y Average P/E Ratio	0.0
Current P/E Ratio as % of 5-Y Average P/E	0
P/E as % of Industry Group	0.0
P/E as % of Sector Segment	0.0
Current 12 Month Normalized P/E Ratio - LTM	13.6
PER SHARE FIGURES
LT Debt pS	0.00
Current Liabilities pS	0.25
Tangible Book Value pS - LTM	2.72
Book Value pS - LTM	4.06
Capital Invested pS	1.73
Cash pS - LTM	0.25
Cash Flow pS - LTM	0.28
Free Cash Flow pS - LTM	0.51
Earnings pS (EPS)	-0.13

OPERATING RATIOS
PROFITABILITY RATIOS
Free Cash Flow Margin	-26.94
Free Cash Flow Margin 5YEAR AVG	45.49
Net Profit Margin	-38.4
Net Profit Margin - 5YEAR AVRG.	-3.1
Equity Productivity	0.08
Return on Equity (ROE)	0.0
Return on Equity (ROE) - 5YEAR AVRG.	0.0
Capital Invested Productivity	0.08
Return on Capital Invested (ROCI)	-3.0
Return on Capital Invested (ROCI) - 5YEAR AVRG.	-0.5
Assets Productivity	0.10
Return on Assets (ROA)	-2.5
Return on Assets (ROA) - 5YEAR AVRG.	-0.5
Gross Profit Margin	67.9
Gross Profit Margin - 5YEAR AVRG.	79.0
EBITDA Margin - LTM	4.0
EBIT Margin - LTM	1.2
Pre-Tax Profit Margin	-35.9
Pre-Tax Profit Margin - 5YEAR AVRG.	9.3
Effective Tax Rate	-6.8
Effective Tax Rate - 5YEAR AVRG.	26.9
EFFICIENCY RATIOS
Cash Conversion Cycle	15
Revenue per Employee	481,800
Net Income per Employee	-185,000
Average Collection Period	15
Receivables Turnover	10.3
Day's Inventory Turnover Ratio	0
Inventory Turnover	0.0
Inventory/Sales	0.0
Accounts Payble/Sales	44.29
Assets/Revenue	10.00
Net Working Capital Turnover	0.07
Fixed Assets Turnover	1.10
Total Assets Turnover	0.1
Revenue per $ Cash	0.45
Revenue per $ Plant	4.32
Revenue per $ Common Equity	0.08
Revenue per $ Capital Invested	0.08
Selling, General & Adm/tive (SG&A) as % of Revenue	172.4
SG&A Expense as % of Revenue - 5YEAR AVRG.	78.4
Research & Devlopment (R&D) as % of Revenue	0.0
R&D Expense as % of Revenue - 5YEAR AVRG.	0.0

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