**Workout for the IPOs of 2002 with the receivables data available
* Numbers are in percentage
Company	Symbol	Year 2000	Year 2001	Stock Price
		ACCT_RCV_TO_TOT_ASSET	ACCT_RCV_TO_TOT_ASSET	Change
Entertainment Pr	EPR Equity	0.08	0	27.74
Chicago Mercanti	CME Equity	7.48	1.98	29.6
Liquidmetal Tech	LQMT Equity	40.36	13.64	-63.8
Jetblue Airways	JBLU Equity	6.29	3.09	47.5
Cosi Inc	COSI Equity	6.13	3.39	-62.86
Markwest Ener-Ut	MWE Equity	14.19	8.14	15.85
Constar Intl	CNST Equity	8.05	4.65	-33.83
Premcor Inc	PCO Equity	10.15	5.91	0.29
Sunoco Logistics	SXL Equity	31.3	19.96	26.52
Martin Midstream	MMLP Equity	23.78	16.49	-3.95
Eon Labs Inc	ELAB Equity	15.04	12.44	49.33
Plumtree Softwar	PLUM Equity	41.12	34.84	-55.88
Cti Molecular Im	CTMI Equity	20.16	17.11	32.82
Wellchoice Inc	WC Equity	26.62	22.72	-22.64
Computer Program	CPSI Equity	53.41	46.99	34.06
Vistacare Inc-A	VSTA Equity	42.97	38.08	28.33
Impac Medical Sy	IMPC Equity	23.06	20.79	31.33
Locateplus Holdi	LPLHU Equity	4.29	3.87	0
Gamestop Corp	GME Equity	0.79	0.73	-41.11
Petco Animal	PETC Equity	1.92	1.83	8.21
Newcastle Invt C	NCT Equity	1.78	1.7	23.46
Alcon Inc	ACL Equity	12.62	12.09	20.33
Safety Insurance	SAFT Equity	28.89	27.68	11.83
Hewitt Associa-A	HEW Equity	53.68	52.44	37.89
Pacer Intl Inc	PACR Equity	32.76	32.33	-19.67
Lin Tv Corp-Cl A	TVL Equity	2.88	2.86	6.82
Anteon Intl Corp	ANT Equity	37.74	37.77	29.06
Sra Intl Inc-A	SRX Equity	75.42	76.45	39.61
Quinton Cardiolo	QUIN Equity	34.57	35.06	-17
Zymogenetics Inc	ZGEN Equity	1.94	1.97	-22.75
Asbury Auto Grp	ABG Equity	5.42	5.55	-57.15
Si International	SINT Equity	18.21	18.69	-42.86
Verint Systems	VRNT Equity	23.47	24.25	4.75
Expressjet Hldgs	XJT Equity	4.81	5.03	-47.12
Travelers Ppty-A	TAP/A Equity	28.16	29.88	-15.41
Medical Staffing	MRN Equity	36.7	40.24	-44.53
Mantech Intl-A	MANT Equity	44.68	49.43	0.13
Big 5 Sporting	BGFV Equity	2.94	3.26	-27.77
Medsource Tech	MEDT Equity	9.38	10.47	-80.5
Veridian Corp	VNX Equity	34.88	41.65	25.31
Integrated Defen	IDE Equity	34.16	40.98	-35.09
Usi Holdings Cor	USIH Equity	19.41	24.84	1.2
Leapfrog Enterpr	LF Equity	38.77	52.03	62.69
Altiris Inc	ATRS Equity	41.77	56.3	46.5
Wci Communities	WCI Equity	18.86	25.44	-52.21
Synaptics Inc	SYNA Equity	32.11	45.09	-36.27
Heritage Ppty In	HTG Equity	0.86	1.24	-3.04
Inveresk Res Grp	IRGI Equity	7.03	10.82	36.84
Mtc Technologies	MTCT Equity	52.56	85.01	4.41
Ribapharm Inc	RNA Equity	36.54	60.93	-53.5
Wimm-Bill-Da-Adr	WBD Equity	3.77	7.16	-7.13
Printcafe Softwa	PCAF Equity	4.47	8.99	-76
Healthetech Inc	HETC Equity	2.01	4.95	-67.33
Kyphon Inc	KYPH Equity	12.23	30.51	-29.27
Overstock.Com	OSTK Equity	2.6	7.21	27.38
Pacific Energy	PPX Equity	1.93	7.29	2.05