Katy Industries - Statement of Cash Flows (in thousands) (USD $) In Thousands	9 Months Ended
	Sep. 30, 2011	Oct. 01, 2010
Cash flows from operating activities:
Net loss	$ (3,689)	$ (2,238)
Income from discontinued operations	(2,852)	(2,673)
Loss from continuing operations	(6,541)	(4,911)
Depreciation	3,300	4,562
Amortization of intangible assets	322	334
Write-off and amortization of debt issuance costs	415	411
Stock-based compensation	(610)	(110)
Loss (gain) on sale or disposal of assets	16	(189)
Gain on settlement of existing obligation		(2,100)
[SubtotalOfCashUsedInOperatingActivities]	(3,098)	(2,003)
Changes in operating assets and liabilities:
Accounts receivable	(3,997)	(2,860)
Inventories	(213)	(397)
Other assets	977	(434)
Accounts payable	989	1,378
Accrued expenses	53	(500)
Payable to related party	1,125
Other	29	(2,625)
[IncreaseDecreaseInOperatingCapital]	(1,037)	(5,438)
Net cash used in continuing operations	(4,135)	(7,441)
Net cash provided by discontinued operations	3,141	2,422
Net cash used in operating activities	(994)	(5,019)
Cash flows from investing activities:
Capital expenditures	(238)	(745)
Proceeds from sale of assets	81	128
Net cash used in continuing operations	(157)	(617)
Net cash used in discontinued operations		(28)
Net cash used in investing activities	(157)	(645)
Cash flows from financing activities:
Net borrowings	3,353	6,114
Decrease in book overdraft	(223)	(918)
Proceeds from term loans		8,182
Repayments of term loans	(1,081)	(7,299)
Direct costs associated with debt facilities	(272)	(597)
Net cash provided by financing activities	1,777	5,482
Effect of exchange rate changes on cash	132	43
Net increase (decrease) in cash	758	(139)
Cash, beginning of period	1,319	747
Cash, end of period	$ 2,077	$ 608