Blue Gem Enterprise Balance Sheet

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

Millions USD. Fiscal year is Jun - May.

Fiscal Year	TTM	FY 2010	FY 2009	FY 2008	FY 2007
Period Ending	Aug '10 Aug 31, 2010	May '10 May 31, 2010	May '09 May 31, 2009	May '08 May 31, 2008	May '07 May 31, 2007
Cash & Equivalents	0.01	-	0.01	0.04	0.01
Cash & Short-Term Investments	0.01	-	0.01	0.04	0.01
Cash Growth	748.73%	-	-79.55%	282.40%	-
Receivables	0.05	0.07	-	-	-
Other Current Assets	0.9	0.19	-	-	-
Total Current Assets	1.11	0.26	0.01	0.04	0.01
Total Assets	1.12	0.26	0.01	0.04	0.01
Accounts Payable	0.23	0.08	-	-	-
Accrued Expenses	0.08	0.04	-	-	-
Other Current Liabilities	0.03	0.04	-	-	-
Total Current Liabilities	0.43	0.16	-	-	-
Total Liabilities	0.43	0.16	-	-	-
Common Stock	0.14	0.12	0.01	0.01	0.01
Additional Paid-In Capital	2.08	1.05	0.06	0.05	0.01
Retained Earnings	-0.54	-0.23	-0.06	-0.02	-0
Comprehensive Income & Other	-0.98	-0.84	-	-	-
Shareholders' Equity	0.7	0.1	0.01	0.04	0.01
Total Liabilities & Equity	1.12	0.26	0.01	0.04	0.01
Net Cash (Debt)	-0.08	-	0.01	0.04	0.01
Net Cash Growth	-	-	-79.55%	282.40%	-
Net Cash Per Share	-0.00	-	0.00	0.00	0.00
Filing Date Shares Outstanding	156.96	156.36	107.24	107.24	90.46
Total Common Shares Outstanding	135.61	121.91	107.24	107.24	90.46
Working Capital	0.69	0.1	0.01	0.04	0.01
Book Value Per Share	0.01	0.00	0.00	0.00	0.00
Tangible Book Value	0.7	0.1	0.01	0.04	0.01
Tangible Book Value Per Share	0.01	0.00	0.00	0.00	0.00

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