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ValleyCrest Holding Co. and Subsidiaries <br />Consolidated Balance Sheet <br />April 30, 2008 <br />Assets <br />Current assets: <br />Cash $ 18,294,000 <br />Investments and escrowed retention 3,304,000 <br />Receivables: <br />Trade receivables, less allowance for doubtful accounts <br />of $4,067,000 <br />155,450,000 <br />Notes receivable <br />1,044,000 <br />Other receivables <br />1,675,000 <br />Total receivables <br />158,169,000 <br />Costs and estimated earnings in excess of billings on <br />uncompleted contracts 6,061,000 <br />Inventories 30,114,000 <br />Prepaid expenses 3,706,000 <br />Deferred tax assets 2,584,000 <br />Total current assets 222,232,000 <br />Property and equipment, at cost: <br />Land <br />Buildings and improvements <br />Landscape equipment <br />Office equipment and furniture <br />Less accumulated depreciation and amortization <br />Property and equipment, net <br />Golf course properties, net of accumulated depreciation of <br />$6,124,000 <br />Goodwill <br />Intangible assets, net of accumulated amortization of <br />$28,635,000 <br />Notes receivable and other long -term assets <br />Total assets <br />47,356,000 <br />27,800,000 <br />98,403,000 <br />11,202,000 <br />184,761,000 <br />(95,368,000) <br />89,393,000 <br />6,580,000 <br />346,325,000 <br />143,229,000 <br />17,166,000 <br />$ 824,925,000 <br />See accompanying notes. 10 -1 t _ d 1 <br />2 <br />ValleyCrest Landsccpe Mair:t. <br />16100 NW 127th Ave. <br />Miami, FL 33018.1CC),., i <br />