YP Corp. (YPNT.OB)

**Markopolis** Sat Apr 14, 2007 5:57 am

YP Corp. (YPNT.OB)
found them in a screen awhile ago and have actually lost interest lately because I'm not comfortable with how the business works and who competes with them. I'm guessing any search engine which is a problem maybe. Maybe someone knows something about them I don't. I put this brief analysis below on the web before. sorry if its long.
What turned me on to the company was the great balance sheet and improving operations and earnings in the last quarter. If they can continue to grow CONSISTENTLY the stock seems undervalued.

I listened to their 1st quarter 07' conference call and didn't hear any big troubles. I need to do some more homework on how the business works and potential setbacks from competitors. It seems solid as businesses need internet presence and YP provides that. Their most recent balance sheet for the end of december had Total Assets of 26,316 against Total Liabilities of only 3,087, 2934 of that Accounts Payable and no long-term debt. This balance sheet seems great. They are seeing more customers the CEO says from the telemarketing campaign and have a new partnership with web.com. This company is off the radar of the big institutions with a tiny market cap.

Brief Analysis
They were profitable in the first quarter of 07' with $.01 eps. Actually an increase from last year. Reuters shows estimates for full year 07' of .07 eps and for 08" up to .15 eps.

I'm really not that crazy about penny stocks. I've got some others that came to my attention some are already starting to get lifted up. BRNC @ 14 KYCN OPMR OPX maybe even BBY in 30's
I don't own YP Corp