Luther Corporation

Consolidated Balance Sheet

December 31, 2006 and 2005 (in $ millions)

Assets	2006	2005	Liabilities and Stockholders' Equity	2006	2005
Current Assets			Current Liabilities
Cash	64.364.3	58.5	Accounts payable	89.989.9	73.5
Accounts receivable	56.756.7	39.6	Notes payable / shortminusterm debt	10.410.4	9.6
Inventories	46.446.4	42.9	Current maturities of longminusterm debt	37.937.9	36.9
Other current assets	5.45.4	3.0	Other current liabilities	6.0	12.0
Total current assets	172.8172.8	144.0	Total current liabilities	144.2144.2	132.0
LongminusTerm Assets			LongminusTerm Liabilities
Land	66.966.9	62.1	Longminusterm debt	242.2242.2	168.9
Buildings	107107	91.5	Capital lease obligations
Equipment	119.6119.6	99.6
Less accumulated depreciation	(54.654.6)	(52.5)	Deferred taxes	22.8	22.2
Net property, plant, and equipment	238.9238.9	200.7	Other longminusterm liabilities	minusminus	minusminus
Goodwill	60.0	minusminus	Total longminusterm liabilities	265265	191.1
Other longminusterm assets	63.0	42.0	Total liabilities	409.2409.2	323.1
Total longminusterm assets	361.9361.9	242.7	Stockholders' Equity	125.5125.5	63.6
Total Assets	534.7534.7	386.7	Total liabilities and Stockholders' Equity	534.7534.7	386.7

Refer to the balance sheet above. What is Luther's net working capital in 2006?