This report should not be construed as providing investment advice. It is for educational purposes only.  Before making any investment decision, you should always do your own research or consult a investment professional.
While I try to be accurate, I assume no responsibility for any figure in this spreadsheet.
See my website on stocks or see my blog at the following sites.  www.spbrunner.com/stocks.html www.spbrunner.blogspot.com/
Astral Media Inc www.astralmedia.com ACM.A Fiscal Yr: Dec 31
Year 8/31/00 8/31/01 8/31/02 8/31/03 8/31/04 8/31/05 8/31/06 8/31/07 8/31/08 8/31/09 8/31/10 8/31/11 8/30/12 8/30/13 #Y
Accting Rules C GAAP C GAAP
Revenue* $246.1 $345.1 $400.5 $475.7 $518.7 $549.6 $593.7 $640.5 $865.4 $905.7 $961.0 $1,015.4 $1,048.0 $1,080.0 194.23% <-Total Growth 10 Revenue
Increase -34.93% 40.24% 16.04% 18.79% 9.05% 5.95% 8.01% 7.89% 35.10% 4.66% 6.10% 5.67% 3.21% 3.05% 11.40% <-IRR #YR-> 10 Revenue
Rev per Share $6.33 $7.10 $8.07 $8.60 $9.25 $9.99 $11.20 $12.17 $15.44 $16.11 $16.94 $18.29 $18.87 $19.45 11.33% <-IRR #YR-> 5 Revenue
P/S (Price/Sales) 3.14 3.13 2.53 2.92 2.94 3.18 3.40 3.50 2.15 1.97 2.14 1.88 1.83 1.77 9.93% <-IRR #YR-> 10 Rev per Share
Averages P/S 10 yr  2.73 5 yr  2.14 10.30% <-IRR #YR-> 5 Rev Per share
*Revenue in M CDN $ 
-$345.1 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $1,015.4
-$593.7 $0.0 $0.0 $0.0 $0.0 $1,015.4
-$7.10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $18.29
-$11.20 $0.00 $0.00 $0.00 $0.00 $18.29
EPS* $0.35 $0.75 $1.14 $1.24 $1.57 $1.87 $2.30 $2.43 $3.09 $3.15 $3.24 $3.25 $3.53 $3.78 333.33% <-Total Growth 10 Earnings
Increase -29.29% 114.29% 52.00% 8.77% 26.61% 19.11% 22.99% 5.65% 27.16% 1.94% 2.86% 0.31% 8.62% 7.08% 15.79% <-IRR #YR-> 10 Earnings
Earnings Yield 1.8% 3.4% 5.6% 4.9% 5.8% 5.9% 6.0% 5.7% 9.3% 10.0% 8.9% 9.5% 10.2% 11.0% 7.16% <-IRR #YR-> 5 Earnings
* ESP per share (Cdn GAAP) E/P 10 Yrs 5.97% 5Yrs 9.30%
-$0.75 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $3.25
-$2.30 $0.00 $0.00 $0.00 $0.00 $3.25
Pre-split '02
Div* $0.15 $0.15 $0.15 $0.15 $0.15 $0.20 $0.30 $0.40 $0.50 $0.50 $0.50 $0.75 $0.75 $0.75 400.00% <-Total Growth 10 Dividends
Increase 0.00% 0.00% 0.00% 0.00% 0.00% 33.33% 50.00% 33.33% 25.00% 0.00% 0.00% 50.00% 0.00% 0.00% 12.50% <-Median-> 10 Dividends
Yield H/L 0.95% 0.67% 0.75% 0.72% 0.55% 0.65% 0.88% 0.94% 1.37% 1.89% 1.49% 1.98% 0.91% <-Median-> 10 Dividends
Yield on High 0.74% 0.60% 0.59% 0.60% 0.51% 0.58% 0.79% 0.85% 1.08% 1.52% 1.36% 1.76% 0.82% <-Median-> 10 Dividends
Yield on Low 1.30% 0.77% 1.02% 0.90% 0.60% 0.74% 1.01% 1.04% 1.86% 2.50% 1.65% 2.28% 1.03% <-Median-> 10 Dividends
Yield on Cl 0.75% 0.67% 0.73% 0.60% 0.55% 0.63% 0.79% 0.94% 1.50% 1.58% 1.38% 2.18% 2.17% 2.17% 0.86% <-Median-> 10 Dividends
Payout Ratio 42.9% 20.0% 13.2% 12.1% 9.6% 10.7% 13.0% 16.5% 16.2% 15.9% 15.4% 23.1% 21.2% 19.8% 14.29% <-Median-> 10 DPR EPS
Payout Ratio CF 21.1% 17.9% 11.7% 10.2% 9.3% 11.5% 12.7% 16.1% 18.8% 12.3% 15.5% 17.1% 17.6% 17.6% 12.50% <-Median-> 10 DPR CF
Payout Ratio CF NC 21.1% 14.7% 12.0% 9.6% 7.6% 8.7% 11.1% 13.9% 13.6% 13.0% 13.3% 17.0% 12.47% <-Median-> 10 DPR CF NC
Average 5 Yrs Div Yd 4.37% 5 8.80% 10 Yield  1.49% 1.86% Payout 16.18% 16.15% 17.46% <-IRR #YR-> 10 Dividends
* Dividends per share  15.0% Years 15.0% Years Last Div Inc ---> $0.50 $0.75 50.0% 20.11% <-IRR #YR-> 5 Dividends
-$0.15 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.75
-$0.30 $0.00 $0.00 $0.00 $0.00 $0.75
H/LYield held 5 yrs 2.18% 2.38% 2.09% 1.45% 1.36% 1.26% 1.34% 1.99% 2.39% 1.83% 1.62% 2.21% 1.76% 2.05% 1.72% <-Median-> 10 Dividends
H/LYield held 10 yrs 1.76% 2.91% 4.75% 5.56% 4.82% 4.52% 3.16% 3.36% 3.74% 3.58% 3.94% <-Median-> 8 Dividends
H/LYield held 15 yrs 5.88% 7.27% 11.88% 10.43% 7.23% 7.27% <-Median-> 3 Dividends
Graham No. $7.95 $13.66 $17.60 $19.62 $23.22 $26.56 $30.61 $33.10 $40.87 $38.32 $41.49 $43.49 $45.32 $46.90 218.36% <-Total Growth 10 Graham Price
Prem /Disc.Med H/L 99.32% 63.54% 14.02% 6.80% 17.85% 16.40% 10.76% 29.08% -10.47% -31.00% -19.25% -13.10% 8.78% <-Median-> 10 Graham Price
Prem /Disc. High 153.55% 84.33% 44.24% 28.29% 27.69% 30.47% 24.78% 41.63% 13.44% -14.17% -11.42% -1.84% 26.23% <-Median-> 10 Graham Price
Prem /Disc. Low 45.09% 42.75% -16.21% -14.69% 8.01% 2.34% -3.26% 16.53% -34.37% -47.83% -27.09% -24.37% -15.45% <-Median-> 10 Graham Price
Prem /Disc. Cl 150.41% 62.88% 16.06% 28.11% 17.18% 19.55% 24.38% 28.55% -18.66% -17.40% -12.72% -21.01% -23.90% -26.46% 16.62% <-Median-> 10 Graham Price
Price Cl $19.90 $22.25 $20.43 $25.14 $27.21 $31.75 $38.07 $42.55 $33.24 $31.65 $36.21 $34.35 $34.49 $34.49 54.38% <-Total Growth 10 Stock Prices
Increase 50.19% 11.81% -8.18% 23.05% 8.23% 16.69% 19.91% 11.77% -21.88% -4.78% 14.41% -5.14% 0.41% 0.00% 4.44% <-IRR #YR-> 10 Stock Prices
P/E 56.86 29.67 17.92 20.27 17.33 16.98 16.55 17.51 10.76 10.05 11.18 10.57 9.77 9.12 -2.04% <-IRR #YR-> 5 Stock Prices
Trailing P/E 40.20 63.57 27.24 22.05 21.94 20.22 20.36 18.50 13.68 10.24 11.50 10.60 10.61 9.77 5.68% <-IRR #YR-> 10 Price & Div
Median 10, 5 Yrs 1.24% 1.45% Div %  Ret. Price Inc -4.78% P/E:  16.77 10.76 -0.58% <-IRR #YR-> 5 Price & Div
-$22.25 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $34.35
-$38.07 $0.00 $0.00 $0.00 $0.00 $34.35
-$22.25 $0.15 $0.15 $0.15 $0.20 $0.30 $0.40 $0.50 $0.50 $0.50 $35.10
-$38.07 $0.40 $0.50 $0.50 $0.50 $35.10
Price H/L Median $15.84 $22.34 $20.07 $20.96 $27.37 $30.92 $33.90 $42.73 $36.59 $26.44 $33.50 $37.79 69.16% <-Total Growth 10 Stock Prices
Increase 43.15% 41.04% -10.16% 4.42% 30.58% 12.97% 9.66% 26.03% -14.36% -27.74% 26.70% 12.81% 5.40% <-IRR #YR-> 10 Stock Prices
P/E 45.26 29.79 17.61 16.90 17.43 16.53 14.74 17.58 11.84 8.39 10.34 11.63 2.20% <-IRR #YR-> 5 Stock Prices
Trailing P/E 32.00 63.83 26.76 18.38 22.07 19.69 18.13 18.58 15.06 8.56 10.63 11.66 6.57% <-IRR #YR-> 10 Price & Div
Median 10, 5 Yrs 1.17% 1.48% Div %  Ret. Price Inc 12.81% P/E:  15.64 11.63 3.68% <-IRR #YR-> 5 Price & Div
-$22.34 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $37.79
-$33.90 $0.00 $0.00 $0.00 $0.00 $37.79
-$22.34 $0.15 $0.15 $0.15 $0.20 $0.30 $0.40 $0.50 $0.50 $0.50 $38.54
-$33.90 $0.40 $0.50 $0.50 $0.50 $38.54
Hi Mths Feb 00 Jul 01 Apr 02 Aug 03 Mar 04 Feb 05 Aug 06 Jan 07 Dec 07 Apr 09 Jul 10 Dec 10
Price Hi $20.15 $25.18 $25.39 $25.17 $29.65 $34.65 $38.19 $46.88 $46.36 $32.89 $36.75 $42.69 69.54% <-Total Growth 10 Stock Prices
Increase 42.60% 24.96% 0.83% -0.85% 17.78% 16.86% 10.22% 22.75% -1.11% -29.06% 11.74% 16.16% 5.42% <-IRR #YR-> 10 Stock Prices
P/E 57.57 33.57 22.27 20.30 18.89 18.53 16.60 19.29 15.00 10.44 11.34 13.14 2.25% <-IRR #YR-> 5 Stock Prices
Trailing P/E 40.71 71.94 33.85 22.08 23.91 22.07 20.42 20.38 19.08 10.64 11.67 13.18
Median 10, 5 Yrs Price Inc 11.74% P/E:  17.57 13.14
-$25.18 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $42.69
-$38.19 $0.00 $0.00 $0.00 $0.00 $42.69
Low Mths Nov 99 Oct 00 Aug 02 Oct 02 Oct 03 Oct 04 Jan 06 Nov 06 Jul 07 Dec 08 Sep 09 Aug 11
Price Low $11.53 $19.50 $14.75 $16.74 $25.08 $27.18 $29.61 $38.57 $26.82 $19.99 $30.25 $32.89 68.67% <-Total Growth 10 Stock Prices
Increase 44.13% 69.12% -24.36% 13.49% 49.82% 8.37% 8.94% 30.26% -30.46% -25.47% 51.33% 8.73% 5.37% <-IRR #YR-> 10 Stock Prices
P/E 32.94 26.00 12.94 13.50 15.97 14.53 12.87 15.87 8.68 6.35 9.34 10.12 2.12% <-IRR #YR-> 5 Stock Prices
Trailing P/E 23.29 55.71 19.67 14.68 20.23 17.31 15.83 16.77 11.04 6.47 9.60 10.15
Median 10, 5 Yrs Price Inc 8.73% P/E:  12.91 9.34
-$19.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $32.89
Market Cap $773 $1,082 $1,014 $1,390 $1,525 $1,747 $2,018 $2,240 $1,863 $1,780 $2,054 $1,907 $1,915 $1,915 $10.00 0.52% Market Cap
Pre-split '02 19.43
# of Sh in M 38.85 48.62 49.65 55.29 56.05 55.02 53.01 52.63 56.05 56.24 56.71 55.53 55.53 55.53 Capital Stock Shares
Increase 1.08% 25.14% 2.11% 11.36% 1.38% -1.84% -3.66% -0.70% 6.50% 0.33% 0.84% -2.09% 0.00% 0.00% 0.59% <-Median-> 10 Shares
CF fr Op $M 27.6 40.6 63.5 81.1 90.6 95.9 124.9 130.4 149.0 229.3 182.7 243.2 236.0 236.0 498.32% <-Total Growth 10 Cash Flow
OPS $0.71 $0.84 $1.28 $1.47 $1.62 $1.74 $2.36 $2.48 $2.66 $4.08 $3.22 $4.38 $4.25 $4.25 423.90% <-Total Growth 10 Cash Flow
Increase -13.87% 17.79% 52.99% 14.70% 10.20% 7.84% 35.10% 5.18% 7.28% 53.42% -20.98% 35.93% -2.97% 0.00% 20.17% <-Average 10 Cash Flow
Non-Cash CF $0.0 $8.9 -$1.2 $5.6 $19.5 $31.2 $18.9 $21.6 $56.4 -$12.7 $30.8 $2.1 $0.0 $0.0 18.01% <-IRR #YR-> 10 Cash Flow
OPS non-cash $0.71 $1.02 $1.25 $1.57 $1.96 $2.31 $2.71 $2.89 $3.66 $3.85 $3.77 $4.42 $4.25 $4.25 13.21% <-IRR #YR-> 5 Cash Flow
P/CF on Cl 28.04 21.84 16.28 16.02 13.85 13.75 14.03 14.73 9.07 8.22 9.62 7.77 8.12 8.12 15.80% <-IRR #YR-> 10 CF - non cash
Averages P/CF 10 Yrs 12.33 5 Yrs 9.88 10.25% <-IRR #YR-> 5 CF - non cash
*Operational Cash Flow per share
-$0.84 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $4.38
-$2.36 $0.00 $0.00 $0.00 $0.00 $4.38
OPM 11.21% 11.78% 15.86% 17.05% 17.47% 17.45% 21.03% 20.36% 17.22% 25.32% 19.02% 23.95% should be zero, it is a check on calculations
Diff from Ave -38.6% -35.4% -13.1% -6.5% -4.2% -4.3% 15.3% 11.6% -5.6% 38.8% 4.2% 31.3% 0.00 <-Median-> 10 OPM
*Operational Profit Margin (CF/Revenue) Ratio OPM 10 Yrs 18.24% 5 Yrs 20.36%
Curr Assets $139.33 $129.99 $198.60 $151.39 $227.07 $273.22 $290.55 $260.48 $274.89 $287.82 $316.32 $336.92 Liq ratio of 1.5 and up, best Assets
Curr Liab. $155.93 $133.26 $146.78 $167.14 $162.99 $164.41 $160.76 $176.23 $203.56 $213.66 $225.01 $243.44 1.39 <-Median-> 10 Liabilities
Liquidity 0.89 0.98 1.35 0.91 1.39 1.66 1.81 1.48 1.35 1.35 1.41 1.38 1.38 <-Median-> 5 Ratio
Assets $605 $913 $977 $1,195 $1,276 $1,378 $1,400 $1,527 $2,717 $2,405 $2,478 $2,515 A/L ratio of 1.5 and up, best Assets
Liab. $294 $375 $377 $432 $420 $456 $441 $472 $1,370 $1,240 $1,139 $1,079 2.68 <-Median-> 10 Liabilities
Assets/Liability 2.06 2.43 2.59 2.77 3.04 3.02 3.18 3.23 1.98 1.94 2.18 2.33 2.18 <-Median-> 5 Ratio
Book Value $312 $538 $600 $763 $856 $922 $960 $1,055 $1,346 $1,165 $1,339 $1,436 167.11% <-Total Growth 10 Book Value
BV per share $8.02 $11.06 $12.08 $13.80 $15.26 $16.76 $18.10 $20.04 $24.02 $20.72 $23.61 $25.86 $25.86 $25.86 133.89% <-Total Growth 10 Book Value
Change 2.88% 37.89% 9.24% 14.26% 10.59% 9.84% 7.98% 10.70% 19.88% -13.76% 13.97% 9.54% 0.7726 Current/Historical; Lower, better; best .8 or lower
P/BV (CL) 2.48 2.01 1.69 1.82 1.78 1.89 2.10 2.12 1.38 1.53 1.53 1.33 8.87% <-IRR #YR-> 10 Book Value
Change 45.99% -18.91% -15.95% 7.70% -2.13% 6.24% 11.05% 0.96% -34.83% 10.41% 0.38% -13.40% 7.40% <-IRR #YR-> 5 Book Value
Leverage (A/BK) 1.94 1.70 1.63 1.57 1.49 1.49 1.46 1.45 2.02 2.06 1.85 1.75 1.60 <-Median-> 10 A/BV
Debt/Equity Ratio 0.94 0.70 0.63 0.57 0.49 0.49 0.46 0.45 1.02 1.06 0.85 0.75 0.60 <-Median-> 10 Debt/Eq Ratio
Sharerholders Equity (Assets less liabilities) P/BV 10 Yrs 1.72 5 Yrs 1.58
-$11.06 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $25.86
-$18.10 $0.00 $0.00 $0.00 $0.00 $25.86
ROE 12.4% 11.9% -13.8% 14.5% 13.3% 12.44% <-Median-> 5 Compreh. Inc
Comprehensive Inc $131.19 $159.89 -$161.13 $194.21 $190.83 Compreh. Inc
ROE 4.4% 6.4% 9.5% 8.9% 10.3% 11.7% 12.9% 12.4% 13.1% 20.7% 25.0% 17.2% Net Income/Shareholders' equity
5Yr Running Ave 6.9% 7.5% 8.5% 9.7% 10.8% 11.4% 12.2% 14.3% 16.8% 17.7%
Net Income $13.56 $34.65 $57.11 $67.84 $88.53 $107.60 $123.51 $131.19 $177.01 $241.43 $251.52 $185.20 434.44% <-Total Growth 10 Net Income
Oper C. F. $27.58 $40.65 $63.50 $81.11 $90.62 $95.93 $124.86 $130.40 $148.99 $229.34 $182.74 $243.20 C F Statement  Oper C. F.
Invest. C. F $0.00 -$149.17 -$9.50 -$136.30 -$87.67 -$26.41 $17.64 -$134.73 -$904.67 -$54.49 -$69.95 -$68.20 C F Statement  Invest. C. F
Total Accruals -$14.02 $143.18 $3.11 $123.03 $85.57 $38.07 -$19.00 $135.52 $932.69 $66.58 $138.73 $10.20 Accruals
Total Assets $605 $913 $977 $1,195 $1,276 $1,378 $1,400 $1,527 $2,717 $2,405 $2,478 $2,515 Balance Sheet Assets
Accruals Ratio -2.32% 15.68% 0.32% 10.29% 6.71% 2.76% -1.36% 8.87% 34.33% 2.77% 5.60% 0.41% Ratio
up/down/neutral
Chge in Close 50.19% 11.81% -8.18% 23.05% 8.23% 16.69% 19.91% 11.77% -21.88% -4.78% 14.41% -5.14%
Any Predictions?
Fin. C. F $37.35 $71.75 $4.98 $4.48 -$5.65 -$51.93 -$91.69 -$42.73 $731.39 -$146.43 -$124.34 -$163.89 C F Statement  Fin. C. F
Total Accruals -$51.37 $71.43 -$1.87 $118.55 $91.22 $90.00 $72.70 $178.25 $201.30 $213.01 $263.07 $174.10 Accruals
Accruals Ratio -8.49% 7.82% -0.19% 9.92% 7.15% 6.53% 5.19% 11.67% 7.41% 8.86% 10.62% 6.92% Ratio
Oct 29, 2011.  when I last looked I got 2010 and 2011 estimates of $2.95 for $3.15 for EPS and $3.77 and $3.60 for CF.
Aug 26, 2010.  When I last looked at this stock the estimates for 2010 and 2011 for earnings was $3.00 and $3.27 and for cash flow $3.63 and $3.71.
Changes are mixed as earnings are down, but cash for for 2010 is up, but for 2011 it is down.
Dec 17, 2009.  When I last reviewed this stock in Aug 2009, I got earnings for 2009 and 2010 of $2.75 and $3.00 and Cash Flow of $3.38 and $3.44.
I used the earnings before impairment charges (re broadcast licences).  With impairment changes the earnings was -2.82.  I also Changed Net Income accordingly.
How they make their money.
Astral Media is a leading Canadian media company. It operates several of the country's most popular pay and specialty television, radio, out-of-home advertising and digital media properties. interactive media.
This company is 63% owned by Greenberg family.  
For most ratios, lower is better when looking for a good stock price.  However, there are exceptions such as for yield and asset/liability ratios and here you want a higher ratios to indicate a good stock price.  
Also, for the Operational Profit Margin, a higher percentage is better.  With the OPM, you should only compare companies in similar industries.
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