I agree with the other reviewers that this product is MUCH better than the Gordon decompiler. However I still had many problems with it. Mostly it did not convert files properly and Eltima never responded to any complaints about this (contrary to what they state in their support forum).
I can recommend the AVE Imperator, which is a Windows program however. I had it installed on a friend's computer and now with the new intel iMac I will install it here on my Mac.
It's much better and converts files correctly!
Also, I had a very unpleasant experience with their representatives who prefer to moan to their customers instead of helping them.
all in all I cannot recommend this Eltima product (nor the Eltima SWF Player either).