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. 3/31/11 <-Q1 2011
See my website on stocks or see my blog at the following sites.  www.spbrunner.com/stocks.html www.spbrunner.blogspot.com/
ATCO Ltd ACO.X-TSE www.atco.com Fiscal Yr: Dec 31 Yr 2011 Yr 2012
Year 12/31/99 12/31/00 12/31/01 12/31/02 12/31/03 12/31/04 12/31/05 12/31/06 12/31/07 12/31/08 12/31/09 12/31/10 12/31/11 12/30/12 #Y
Accting Rules C GAAP C GAAP
Revenue* $2,374.8 $3,076.0 $3,767.8 $3,196.3 $3,929.7 $3,349.1 $2,859.6 $2,860.9 $2,901.8 $3,265.6 $3,108.9 $3,445.4 $3,726.0 $3,854.0 12.01% <-Total Growth 10 Revenue
Increase 14.65% 29.53% 22.49% -15.17% 22.95% -14.77% -14.62% 0.05% 1.43% 12.54% -4.80% 10.82% 8.14% 3.44% 1.14% <-IRR #YR-> 10 Revenue
Rev per Share $39.86 $51.75 $63.36 $53.60 $65.94 $56.01 $47.72 $48.94 $50.20 $56.52 $53.40 $59.48 $64.46 $66.68 3.80% <-IRR #YR-> 5 Revenue
Increase 15.63% 29.83% 22.44% -15.41% 23.03% -15.06% -14.80% 2.56% 2.57% 12.58% -5.52% 11.39% 8.38% 3.44% 1.40% <-IRR #YR-> 10 Rev Per share
P/S (Price/Sales) 0.43 0.45 0.37 0.40 0.36 0.52 0.83 1.03 1.10 0.67 0.86 0.99 0.97 0.93 4.50% <-IRR #YR-> 5 Rev Per share
*Revenue in M CDN $  P/S 10 yr  0.60 5 yr  0.86 0.93
-$3,076 $0 $0 $0 $0 $0 $0 $0 $0 $0 $3,445
-$2,860 $0 $0 $0 $0 $3,445
-$51.75 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $59.48
-$47.72 $0.00 $0.00 $0.00 $0.00 $59.48
EPS* $1.66 $1.88 $2.06 $2.70 $2.17 $2.65 $2.46 $3.45 $4.26 $4.66 $4.88 $5.02 $5.36 $5.70 167.73% <-Total Growth 10 Earnings
Increase 12.16% 12.95% 9.87% 30.83% -19.67% 22.17% -6.99% 40.24% 23.48% 9.39% 4.72% 2.87% 6.77% 6.34% 10.35% <-IRR #YR-> 10 Earnings
* ESP per share (Cdn GAAP) 15.33% <-IRR #YR-> 5 Earnings
-$1.88 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $5.02
-$2.46 $0.00 $0.00 $0.00 $0.00 $5.02
pre split '05 $0.80 $0.92 $1.04 $1.16 $1.28 $1.40
Div* $0.40 $0.46 $0.52 $0.58 $0.64 $0.70 $0.76 $0.82 $0.88 $0.94 $1.00 $1.06 $1.14 $1.14 130.43% <-Total Growth 10 Dividends
Increase 17.65% 15.00% 13.04% 11.54% 10.34% 9.37% 8.57% 7.89% 7.32% 6.82% 6.38% 6.00% 7.55% 0.00% 8.23% <-Median-> 10 Dividends
Yield H/L 2.08% 2.46% 2.16% 2.33% 2.82% 2.67% 2.14% 1.93% 1.62% 2.12% 2.52% 2.01% 2.15% <-Median-> 10 Dividends
Yield on High 1.84% 1.98% 1.98% 2.13% 2.58% 2.39% 1.79% 1.63% 1.37% 1.72% 2.17% 1.75% 1.89% <-Median-> 10 Dividends
Yield on Low 2.39% 3.24% 2.36% 2.58% 3.10% 3.02% 2.67% 2.38% 1.99% 2.76% 3.01% 2.36% 2.62% <-Median-> 10 Dividends
Yield on Cl 2.36% 1.98% 2.22% 2.70% 2.71% 2.39% 1.91% 1.63% 1.59% 2.47% 2.17% 1.79% 1.83% 1.83% 2.20% <-Median-> 10 Dividends
Payout Ratio 24.1% 24.5% 25.2% 21.5% 29.6% 26.5% 30.9% 23.8% 20.7% 20.2% 20.5% 21.1% 21.3% 20.0% 23.99% <-Average 10 Payout
Payout Ratio CF 5.2% 7.3% 3.9% 9.4% 7.4% 6.0% 5.5% 6.5% 6.2% 5.9% 6.6% 6.5% 7.0% 7.9% 6.40% <-Average 10 Payout
Average 5 Yrs Div Yd 2.54% 5 3.53% 10 Yield  2.01% 1.79% Payout 20.66% 6.52% 8.71% <-IRR #YR-> 10 Dividends
* Dividends per share  6.8% Years 6.8% Years Last Div Inc ---> $0.27 $0.29 7.5% 6.88% <-IRR #YR-> 5 Dividends
-$0.46 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1.06
-$0.76 $0.00 $0.00 $0.00 $0.00 $1.06
H/LYield held 5 yrs 5.10% 5.66% 5.00% 4.09% 3.72% 3.64% 4.06% 3.40% 3.54% 4.14% 3.81% 2.99% 2.69% 2.10% 3.76% <-Median-> 10 Dividends
H/LYield held 10 yrs 9.14% 8.92% 9.35% 7.88% 6.20% 5.46% 5.19% 5.67% 4.73% 4.58% 7.04% <-Median-> 8 Dividends
H/LYield held 105yrs 13.43% 12.75% 13.05% #REF! #REF! 13.05% <-Median-> 3 Dividends
Graham No. $21.60 $24.16 $26.66 $32.57 $30.42 $35.20 $35.07 $43.61 $51.08 $56.70 $61.56 $65.70 $65.42 $67.46 Cl Pr higher/lower by?
Prem/Disc High 0.70% -3.96% -1.52% -16.33% -18.51% -16.89% 21.06% 15.55% 25.75% -3.62% -25.00% -7.95% -5.79% <-Median-> 10 Graham Price
Prem/Disc Low -22.45% -41.22% -17.47% -30.91% -32.11% -34.10% -18.72% -20.89% -13.48% -40.04% -45.97% -31.72% -31.32% <-Median-> 10 Graham Price
Prem/Disc Cl -27.43% -4.13% -14.04% -51.48% -28.69% -20.33% 11.90% 13.21% 7.49% -49.22% -33.34% -11.08% -5.00% -8.28% -17.18% <-Median-> 10 Graham Price
Price Cl $16.95 $23.20 $23.38 $21.50 $23.64 $29.25 $39.80 $50.25 $55.21 $38.00 $46.17 $59.15 $62.30 $62.30 154.96% <-Total Growth 10 Stock Prices
Increase -11.37% 36.87% 0.75% -8.02% 9.93% 23.76% 36.07% 26.26% 9.87% -31.17% 21.50% 28.11% 5.33% 0.00% 9.81% <-IRR #YR-> 10 Stock Prices
P/E 10.21 12.37 11.35 7.98 10.92 11.06 16.18 14.57 12.96 8.15 9.46 11.78 11.62 10.93 8.25% <-IRR #YR-> 5 Stock Prices
Trailing P/E 11.45 13.98 12.47 10.44 8.77 13.51 15.05 20.43 16.00 8.92 9.91 12.12 12.41 11.62 12.00% <-IRR #YR-> 10 Price & Div
Median 5 Yrs 2.01% 2.19% Div %  5, 10 yrs Price Inc 21.50% P/E: Y-T 11.78 12.12 10.26% <-IRR #YR-> 5 Price & Div
-$23.20 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $59.15
-$39.80 $0.00 $0.00 $0.00 $0.00 $59.15
-$23.20 $0.52 $0.58 $0.64 $0.70 $0.76 $0.82 $0.88 $0.94 $1.00 $60.21
-$39.80 $0.82 $0.88 $0.94 $1.00 $60.21
Price Ave H/L $19.25 $18.70 $24.13 $24.88 $22.72 $26.22 $35.48 $42.45 $54.21 $44.33 $39.72 $52.67 181.66% <-Total Growth 10 Stock Prices
Increase 11.76% -2.86% 29.01% 3.11% -8.67% 15.43% 35.28% 19.65% 27.72% -18.23% -10.40% 32.62% 10.91% <-IRR #YR-> 10 Stock Prices
P/E 11.60 9.97 11.71 9.23 10.49 9.91 14.42 12.30 12.73 9.51 8.14 10.49 8.23% <-IRR #YR-> 5 Stock Prices
Trailing P/E 13.01 11.27 12.87 12.08 8.43 12.11 13.41 17.25 15.71 10.40 8.52 10.79 13.52% <-IRR #YR-> 10 Price & Div
Median 5 Yrs 2.25% 2.61% Div %  5, 10 yrs Price Inc 19.65% P/E: Y-T 10.49 10.79 10.48% <-IRR #YR-> 5 Price & Div
-$18.70 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $52.67
-$35.48 $0.00 $0.00 $0.00 $0.00 $52.67
-$18.70 $0.52 $0.58 $0.64 $0.70 $0.76 $0.82 $0.88 $0.94 $1.00 $53.73
-$35.48 $0.82 $0.88 $0.94 $1.00 $53.73
Hi Mths Jun-Aug Dec Mar-May Mar-Jun Jul(Dec) Dec(Mar) Sep Dec Nov Jan Dec Dec
Price Hi $21.75 $23.20 $26.25 $27.25 $24.79 $29.25 $42.45 $50.39 $64.23 $54.65 $46.17 $60.48 160.69% <-Total Growth 10 Stock Prices
Increase 12.99% 6.67% 13.15% 3.81% -9.05% 18.01% 45.13% 18.70% 27.47% -14.92% -15.52% 30.99% 10.06% <-IRR #YR-> 10 Stock Prices
P/E 13.10 12.37 12.74 10.11 11.45 11.06 17.26 14.61 15.08 11.73 9.46 12.05 7.34% <-IRR #YR-> 5 Stock Prices
Trailing P/E 14.70 13.98 14.00 13.23 9.20 13.51 16.05 20.48 18.62 12.83 9.91 12.39
Median 5 Yrs Price Inc 18.70% P/E: Y-T 12.05 12.83
-$23.20 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $60.48
-$42.45 $0.00 $0.00 $0.00 $0.00 $60.48
Low Mths Dec Mar-May Jul-Dec Oct Mar-May May-Jul Jan May Mar Oct Feb Feb
Price Low $16.75 $14.20 $22.00 $22.50 $20.65 $23.20 $28.50 $34.50 $44.19 $34.00 $33.26 $44.86 215.92% <-Total Growth 10 Stock Prices
Increase 10.20% -15.22% 54.93% 2.27% -8.22% 12.32% 22.87% 21.05% 28.09% -23.06% -2.18% 34.88% 12.19% <-IRR #YR-> 10 Stock Prices
P/E 10.09 7.57 10.68 8.35 9.54 8.77 11.59 10.00 10.37 7.30 6.82 8.94 9.50% <-IRR #YR-> 5 Stock Prices
Trailing P/E 11.32 8.55 11.73 10.92 7.66 10.71 10.78 14.02 12.81 7.98 7.14 9.19
Median 5 Yrs Price Inc 21.05% P/E: Y-T 8.94 9.19
-$14.20 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $44.86
Market Cap $1,010 $1,379 $1,390 $1,282 $1,408 $1,749 $2,385 $2,937 $3,191 $2,196 $2,688 $3,426 $3,601 $3,601
# of Sh in M 59.583 59.444 59.467 59.633 59.592 59.792 59.921 58.452 57.801 57.779 58.220 57.924 57.799 57.799 Class I and Class II shares Shares
Increase -0.85% -0.23% 0.04% 0.28% -0.07% 0.34% 0.22% -2.45% -1.11% -0.04% 0.76% -0.51% -0.22% 0.00% 0.00% <-Median-> 10 Shares
CF fr Op $M $458.7 $372.6 $793.0 $369.8 $515.4 $696.3 $823.1 $733.8 $824.0 $914.7 $881.3 $942.1 $945.0 $831.1 152.84% <-Total Growth 10 Cash Flow
OPS $7.70 $6.27 $13.34 $6.20 $8.65 $11.65 $13.74 $12.55 $14.26 $15.83 $15.14 $16.26 $16.35 $14.38 159.48% <-Total Growth 10 Cash Flow
Non-cash items $35.1 $146.8 -$246.4 $170.0 $58.2 -$92.0 -$87.7 $23.8 $22.6 $16.9 $53.8 -$12.2 10.00% <-IRR #YR-> 10 Cash Flow
Net Per share $8.29 $8.74 $9.19 $9.05 $9.63 $10.11 $12.27 $12.96 $14.65 $16.12 $16.06 $16.05 $16.35 $14.38 3.44% <-IRR #YR-> 5 Cash Flow
Increase 14.23% 5.43% 5.20% -1.52% 6.34% 5.00% 21.43% 5.61% 13.01% 10.08% -0.38% -0.05% 1.85% -12.05% 6.27% <-IRR #YR-> 10 CF non-cash
P/O on Cl 2.05 2.66 2.54 2.38 2.46 2.89 3.24 3.88 3.77 2.36 2.87 3.68 3.81 4.33 5.52% <-IRR #YR-> 5 CF non-cash
*Operational Cash Flow per share P/CF 10 yr 2.88 5 yr  3.68
-$6.27 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $16.26
-$13.74 $0.00 $0.00 $0.00 $0.00 $16.26
-$8.74 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $16.05
-$12.27 $0.00 $0.00 $0.00 $0.00 $16.05
OPM 4.2% 3.7% 3.3% 5.1% 3.3% 10.5% 5.2% 7.2% 8.6% 8.3% 9.1% 8.5% should be zero, it is a check on calculations
Diff from Ave -45.5% -52.9% -57.5% -34.4% -57.1% 35.5% -33.0% -6.9% 11.2% 6.9% 17.2% 9.3% 0.00 <-Median-> 10 OPM
*Operational Profit Margin (Net income/Revenue) Ratio OPM 10 yr Ave 7.8% 5 yr Ave 8.5%
Q1 2011
Curr Assets $752.6 $1,364.3 $1,010.7 $1,216.7 $1,227.6 $1,408.2 $1,482.8 $1,483.5 $1,446.6 $1,592.7 $1,706.0 $1,392.1 $1,415 Liq ratio of 1.5 and up, best Assets
Curr Liab. $410.2 $936.5 $729.5 $631.6 $599.8 $468.4 $552.8 $546.5 $559.0 $738.8 $745.0 $620.8 $722 2.27 <-Median-> 10 Liabilities
Liquidity 1.83 1.46 1.39 1.93 2.05 3.01 2.68 2.71 2.59 2.16 2.29 2.24 1.96 2.29 <-Median-> 5 Ratio
Assets $4,934.9 $5,815.6 $5,845.4 $6,403.3 $6,591.2 $7,039.5 $7,463.5 $7,698.5 $7,999.9 $8,673.6 $9,954.6 $10,240 $10,249 A/L ratio of 1.5 and up, best Assets
Liab. $3,184.1 $3,919.3 $3,653.2 $3,988.4 $3,879.0 $4,134.0 $4,419.8 $4,519.4 $4,590.0 $4,952.4 $5,714.8 $5,594 $5,952 1.70 <-Median-> 10 Liabilities
Asset/Liability R. 1.55 1.48 1.60 1.61 1.70 1.70 1.69 1.70 1.74 1.75 1.74 1.83 1.72 1.74 <-Median-> 5 Ratio
Non-Control. Int $1,006.6 $1,074.0 $1,130.6 $1,371.8 $1,580.5 $1,660.9 $1,712.6 $1,747.0 $1,836.7 $1,949.4 $2,230.2 $2,431.5 $2,246
Preferred Stock $0.0 $0.0 $150.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0
Book Value $744.2 $822.3 $911.6 $1,043.1 $1,131.7 $1,244.6 $1,331.1 $1,432.1 $1,573.2 $1,771.8 $2,009.6 $2,213.9 $2,051 169.23% <-Total Growth 10 Book Value
BV per share $12.49 $13.83 $15.33 $17.49 $18.99 $20.82 $22.21 $24.50 $27.22 $30.66 $34.52 $38.22 $35.49 $35.49 176.30% <-Total Growth 10 Book Value
Change 10.16% 10.75% 10.82% 14.11% 8.57% 9.61% 6.72% 10.29% 11.09% 12.67% 12.56% 10.73% -7.16% 1.1984 Current/Historical Book Value
P/BV (CL) 1.36 1.68 1.52 1.23 1.24 1.41 1.79 2.05 2.03 1.24 1.34 1.55 1.76 10.70% <-IRR #YR-> 10 Book Value
Change -19.54% 23.58% -9.08% -19.39% 1.25% 12.91% 27.50% 14.48% -1.10% -38.91% 7.94% 15.70% 13.44% 11.46% <-IRR #YR-> 5 Book Value
Leverage (A/BV) 6.63 7.07 6.41 6.14 5.82 5.66 5.61 5.38 5.09 4.90 4.95 4.63 5.00 5.49 <-Median-> 10 A/BV
Debt/Equity Ratio 4.28 4.77 4.01 3.82 3.43 3.32 3.32 3.16 2.92 2.80 2.84 2.53 2.90 3.24 <-Median-> 10 Debt/Eq Ratio
Sharerholders Equity P/BV 10 yr Ave 1.47 5 yr Ave 1.55
-$13.83 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $38.22
-$22.21 $0.00 $0.00 $0.00 $0.00 $38.22
ROE 15.5% 14.7% 14.6% 14.4% 13.1% 17.5% 14.65% <-Median-> 5 Compreh. Inc
Comprehensive Inc $222.4 $230.6 $259.5 $288.5 $290.1 $359.1 Compreh. Inc
ROE 13.5% 13.7% 13.6% 15.6% 11.6% 28.3% 11.2% 14.5% 15.9% 15.3% 14.1% 13.2% 15.3%
5Yr Median 13.2% 13.5% 13.5% 13.6% 13.6% 13.7% 13.6% 14.5% 14.5% 15.3% 14.5% 14.5% 15.3%
*
Net Income $100.7 $112.7 $124.4 $163.0 $131.2 $352.7 $149.0 $207.0 $250.8 $271.5 $283.3 $292.9 $312.9 159.89% <-Total Growth 10 Net Income
Oper C. F. $458.7 $372.6 $793.0 $369.8 $515.4 $696.3 $823.1 $733.8 $824.0 $914.7 $881.3 $942.1 $990.1 C F Statement  Oper C. F.
Invest. C. F -$400.0 -$479.1 -$588.6 -$492.0 -$475.1 -$528.1 -$531.4 -$553.6 -$698.2 -$869.7 -$872.7 -$855.7 -$858.7 C F Statement  Invest. C. F
Accruals   $42.0 $219.2 -$80.0 $285.2 $90.9 $184.5 -$142.7 $26.8 $125.0 $226.5 $275 $207 $182 Accruals
Total Assets $4,934.9 $5,815.6 $5,845.4 $6,403.3 $6,591.2 $7,039.5 $7,463.5 $7,698.5 $7,999.9 $8,673.6 $9,954.6 $10,240 $10,249 Balance Sheet Assets
Accruals Ratio 0.85% 3.77% -1.37% 4.45% 1.38% 2.62% -1.91% 0.35% 1.56% 2.61% 2.76% 2.02% 1.77% Ratio
Fin. C. F -$51.2 $104.0 -$102.4 $305.5 -$125.5 $159.5 -$158.2 -$201.3 -$153.2 -$13.2 -$13.2 -$449.6 -$286.6 C F Statement  Fin. C. F
Accruals   $93.2 $115.2 $22.4 -$20.3 $216.4 $25.0 $15.5 $228.1 $278.2 $239.7 $288 $656 $468 Accruals
Accruals Ratio 1.89% 1.98% 0.38% -0.32% 3.28% 0.36% 0.21% 2.96% 3.48% 2.76% 2.89% 6.41% 4.57% Ratio
Classified :Management and Diversified 
Jul 16, 2011.  Last I looked, I got estimates for 2010 and 2011 of $4.75 and $4.81 for earnings and $16. and $14.52 for CF.
Aug 30 2010.  When I last looked I got estimates for 2010 and 2011 of $4.45 and $4.68 and CF of $13.44 and $14.30.
May 17, 2010.  when I last reviewed this stock I got estimates for 2009 and 2010 of $4.00 and $4.05 and CF of $14.30 and $14.70.
Oct 14, 2009. When I looked at this stock in May 2009, I got 2009 and 2010 earnings of $3.90 and $4.00 and also cash flow of $14.30 and $14.70.
May 13, 2009 AR 2008.  when I last looked at this stock in Feb 2009, I got earnings estimates of $4.12 and $3.83 for 2008 and 2009.  I also got CF estimates of $12.72 and $12.81 for 2008 and 2009.  
Earnings came in at $4.70 ($4.66 diluted).  2009 was increase somewhat to $3.90.  Cash Flow for 2008 was $15.83 and 2009 estimate incr. to $14.3
I think it is a good company and it should be one of my core companies after purchase if I purchase it at some time.
20045. For Net Income I used net of tax figure 2004 not $159.4
How they make their money.
ATCO LTD. is a management holding company with operating subsidiaries in electric and natural gas utility operations, independent power operations, production, storage, processing, gathering, delivery of 
natural gas, technical facilities management for the industrial, defense and transportation sectors, the manufacture, sale and leasing of industrial shelters and industrial noise abatement technologies.
ATCO has just over 50% stake in Canadian Utilities Ltd.  The company utilizes a dual share structure of voting and non-voting shares. 
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.
Copyright © 2008 Website of SPBrunner. All rights reserved.
Alberta-based ATCO Ltd.,  delivers service excellence and innovative business solutions worldwide with leading companies engaged 
in Utilities (pipelines, natural gas and electricity transmission and distribution), Energy (power generation, natural gas gathering, processing, storage and liquids extraction), 
Structures & Logistics (manufacturing, logistics and noise abatement) and Technologies (business systems solutions).
Class I Non-Voting Symbol ACO.X
Class II Voting Symbol ACO.Y