Siboney Corporation

Selected Financial Data

Selected Financial Data

You should read the following selected financial data in conjunction with our consolidated financial statements and related notes, “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and other financial information appearing elsewhere in this Form 10-K. The Statement of Operations data set forth below for each of the years in the three-year period ended December 31, 2007 and the Balance Sheet data as of December 31, 2007 and 2006 are derived from our consolidated financial statements appearing elsewhere in this Form 10-K. The Statement of Operations data for the years ended December 31, 2004 and 2003 and the Balance Sheet data as of December 31, 2005, 2004 and 2003 are derived from audited financial statements not included herein.

Statement of Operations Data:

Years Ended December 31

2007

2006 2005

2004

2003

Revenues

$5,620,091 $6,295,934 $7,544,703 $10,182,717 $8,752,789

Income (loss) from operations

$(542858) $(1,497,225) $(1,969,221) $(42,216) $699,509
Income (loss) before income taxes $(763302) $(1,666,772) $(2,008,394) $190,172 $685,110
Income tax benefit (expense)(a) $(715,099) $654,000 $772,000 $(89,000) $(234,075)

Net Income (loss) before extraordinary gain

$(1478401) $(1,012,772) $(1,236,394) $101,172 $451,035
Extraordinary gain on sale of claim (b) $624,725 - - - -
Net Income (loss) $(853676) $(1,012,772) $(1,236,394) $101,172 $451,035
           

Basic earnings (loss) per common share

         
Income (loss) before extraordinary gain $(0.09) $(0.06) $(0.07) $0.01 $0.03
Extraordinary gain (b) $0.04 - - - -
Total $(0.05) $(0.06) $(0.07) $0.01 $0.03
           

Weighted average number of shares - basic

16,920,419 16,929,460 17,094,350 17,524,049 17,343,407

Weighted average number of shares - diluted

16,920,419 16,929,460 17,094,350 17,963,775 17,374,890
           

Total assets

$4,508,044 $6,023,329 $5,706,085 $6,386,832 $6,369,753

Long-term debt and capital leases

$1,930,175 $2,568,750 - $111,116 $43,574

Total debt and capital leases

$2,033,300 $2,625,000 $1,211,116 $243,573 $250,082

Stockholders' equity

$1,796,675 $2,676,047 $3,651,523 $5,036,903 $5,012,478

We neither declared nor paid cash dividends during the five years in the period ended December 31, 2007.

(a) We established a full valuation allowance for our net deferred tax asset that increased our income tax expense by $966,000 during 2007.

(b) We recorded an extraordinary gain of $624,725 in 2007 due to the sale of a claim that arose out of natural resources interests held in Cuba which were expropriated by the Cuban government. The gain included the cash of $1,018,725 we were paid offset by $10,000 in direct costs and $384,000 in income tax expense.