Please fill in the 2013 for Overstock.com

Overstock.com 10K FY2013

Advanced Dupont Model	2001	2002	2003
Net Operating Margin	(0.327)	(0.045)
x Net Operating Asset Turnover	7.507	3.663
= Return on Net Operating Assets	(2.454)	(0.163)
Net Borrowing Cost (NBC)	0.312	3.078
Spread (RNOA - NBC)	(2.766)	(3.241)
Financial Leverage (LEV)	0.782	0.107
ROE = RNOA + LEV*Spread	(4.617)	(0.512)

Margin Analysis	2001	2002	2003
Gross Margin	0.187	0.227
EBITDA Margin	(0.194)	0.015
EBIT Margin	(0.339)	(0.044)
Net Operating Margin (b4 non-rec.)	(0.339)	(0.044)
Net Operating Margin	(0.327)	(0.045)
Turnover Analysis	2001	2002	2003
Net Operating Asset Turnover	7.507	3.663
Net Working Capital Turnover	10.551	4.231
Avge Days to Collect Receivables	7.140	17.018
Avge Inventory Holding Period	42.551	55.404
Avge Days to Pay Payables	26.918	49.199
PP&E Turnover	15.944	18.425

Numbers in parenthesis represent negative values.