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<br />I Consul-Tech Enterprises, Inc. and Subsidiaries <br />I Consolidated Balance Sheets <br />As of December 31,2006 and 2005 <br /> Assets <br />I 2006 2005 <br />Current Assets <br />I Cash and cash equivalents $ 1,530,393 $ 329,621 <br />Contracts receivable, less allowance of $146,800 <br />in 2006 and 2005 6,863,219 2,591,696 <br />I Costs and estimated earnings in excess of <br />billings on uncompleted contracts 62,068 3,132,618 <br />Prepaid expenses 329,167 196,312 <br />I Total Current Assets 8,784,847 6,250,247 <br />Property & Equipment - net of accumulated depreciation 1,254,017 1,257,633 <br />I Other Assets <br /> Due from shareholders 27,378 <br />,I Loan receivable - related party 1,441,172 3,157,009 <br />Other assets 90,534 74,596 <br />Total Other Assets 1,531,706 3,258,983 <br />II Total Assets $ 11,570,570 $ 10,766,863 <br />I Liabilities and Stockholders' Equity (Deficit) <br />II <br />Current Liabilities <br /> Line of credit $ 2,043,145 $ 1,760,000 <br />,I Current portion of long-term debt 1,573,679 592,707 <br />II Accounts payable and accrued expenses 1,889,164 1,002,744 <br />Billings in excess of costs and estimated <br />earnings on uncompleted contracts 233,991 864,453 <br />Income taxes payable 14,144 618,876 <br /> Total Current Liabilities 5,754,123 4,838,780 <br />I Long-Term Liabilities <br />I Long-tenn debt, net of current portion 4,216,145 5,662,017 <br />Deferred income taxes payable 1,693,989 1,804,239 <br />Total Long Term Liabilities 5,910,134 7,466,256 <br />I Stockholders' Equity (Deficit) <br />Common stock (Note B) 268 270 <br />,I Convertible preferred stock (Note B) 128 128 <br />Additional paid-in capital <br />ESOP note receivable (3,325,095) (3,800,000) <br />Retained earnings 3,231,012 2,261,429 <br />I Total Stockholders' Equity (Deficit) (93,687) (1,538,173) <br /> Total Liabilities and Stockholders' Equity (Deficit) $ 11,570,570 $ 10,766,863 <br />I Read the independent accountants' review report and notes to the [mancial statements. <br /> 2 <br />I <br />