ICOP Digital, Inc.

(NASDAQ:ICOP)
  Sep 30, 2008 Jun 30, 2008 Mar 31, 2008 Dec 31, 2007
Assets
Current Assets
Cash & Equivalents 1,673 1,847 1,678 3,166
Restricted Cash — — — —
Marketable Securities — — — —
Accounts Receivable 1,390 1,436 2,713 2,916
Loans Receivable — — — —
Other Receivable — — — —
Receivables 1,390 1,436 2,713 2,916
Raw Materials — — — —
Work in Progress — — — —
Purchased Components — — — —
Finished Goods — — — —
Other Inventories 4,944 4,812 5,068 4,144
Inventories Adjustments and Allowances — — — —
Inventories 4,944 4,812 5,068 4,144
Prepaid Expenses 299 260 397 502
Current Deferred Income Taxes — — — —
Other Current Assets — — — —
Total Current Assets 8,305 8,355 9,856 10,728
Land and Improvements 906 906 906 —
Building and Improvements 191 191 191 185
Machinery Furniture and Equipment 2,122 2,117 2,043 1,881
Construction in Progress — — — —
Other Fixed Assets — — — —
Total Fixed Assets 3,218 3,213 3,139 2,066
Gross Fixed Assets 3,218 3,213 3,139 2,066
Accumulated Depreciation and Depletion 1,082 984 818 707
Net Fixed Assets 2,136 2,230 2,321 1,360
Intangibles 88 88 — 88
Cost in Excess — — — —
Non Current Deferred Income Taxes — — — —
Other Non Current Assets 43 43 131 43
Total Non Current Assets 2,267 2,360 2,452 1,491
Total Assets 10,572 10,715 12,308 12,219
Liabilities
Current Liabilities
Accounts Payable 442 505 408 735
Notes Payable 780 780 780 —
Short Term Debt 1,416 350 650 —
Accrued Expenses — — — —
Accrued Liabilities 782 640 709 553
Deferred Revenues 447 377 356 360
Current Deferred Income Tax Liabilities — — — —
Other Current Liabilities — — — —
Total Current Liabilities 3,867 2,653 2,903 1,648
Non Current Liabilities
Long Term Debt — — — —
Capital Lease Obligations — — — —
Deferred Income Tax Liabilities — — — —
Other Non Current Liabilities — — — —
Minority Interest Liabilities — — — —
Preferred Securities of Subsidiary Trust Liabilities — — — —
Preferred Equity Outside Stock Equity — — — —
Total Non Current Liabilities 3,867 2,653 2,903 1,648
Total Liabilities — — — —
Shareholders' Equity
Preferred Stock Equity — — — —
Common Stock Equity 6,705 8,062 9,405 10,570
Common Par — — — —
Additional Paid in Capital 30,263 29,941 29,841 29,710
Cumulative Translation Adjustment — — — —
Retained Earnings -23,558 -21,882 -20,437 -19,147
Treasury Stock — — — —
Other Equity Adjustments 0 2 — 8
Total Capitalization 6,705 8,062 9,405 10,570
Cash Flow -5,817 -5,534 -5,337 -5,094
Working Capital 4,438 5,702 6,953 9,080
Free Cash Flow -2,953 -1,690 -2,157 -5,675
Invested Capital 6,705 8,062 9,405 10,570
Total Equity 6,705 8,062 9,405 10,570
Total Liabilities and Stock Equity 10,572 10,715 12,308 12,219