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Waterfurnaces Renewable Energy Inc     www.waterfurnace.com     WFI   Fiscal Yr: Dec 31   9/30/10                      
Year 12/31/98 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        
USD - CDN$ 1.5422 1.4733 1.5224 1.5926 1.5796 1.2924 1.2048 1.1630 1.1652 0.9881 1.2240 1.0501 0.9970 0.9862 0.9862                  
                                 
Revenue US$ $34.9 $36.1 $35.2 $49.1 $50.2 $51.1 $58.7 $71.5 $90.7 $103.2 $137.8 $129.1 $137.2 <-12 mths     257.87% <-Total Growth   10 Revenue US$    
                                                 
Revenue CDN$ $53.8 $53.1 $53.7 $78.3 $79.3 $66.0 $70.7 $83.2 $105.7 $101.9 $168.7 $135.5 $136.8 <-12 mths     155.08% <-Total Growth   10 Revenue CDN$    
Increase 8.03% -1.27% 0.98% 45.88% 1.28% -16.69% 7.08% 17.61% 27.05% -3.54% 65.47% -19.65% 0.90%       9.82% <-IRR #YR->   10 Revenue CDN$    
Per share $3.98 $4.11 $4.26 $6.33 $7.06 $5.51 $5.88 $6.91 $8.75 $8.43 $13.95 $11.21 $11.31       13.89% <-IRR #YR->   5 Revenue CDN$    
Price/Sales Ratio 0.201 0.234 0.247 0.482 0.524 1.088 1.427 1.955 2.970 3.083 1.649 2.316 2.191       10.55% <-IRR #YR->   10 Rev per share CDN$    
*Revenue in M CDN $            P/S 10 yr Ave 1.57 5 yr Ave 2.39         13.75% <-IRR #YR->   5 Rev per share CDN$    
                                               
    -$53.1 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $135.5                        
              -$70.7 $0.0 $0.0 $0.0 $0.0 $135.5                        
    -$4.11 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $11.21                        
              -$5.88 $0.00 $0.00 $0.00 $0.00 $11.21                        
Yr 2010 Yr 2011 Yr 2012
EPS US$ -$0.05 $0.01 -$0.02 $0.30 $0.31 $0.32 $0.30 $0.50 $0.69 $0.80 $1.27 $1.28 $1.09 $1.41 $1.98   12700.00% <-Total Growth   10 Earnings US$
EPS CDN$* -$0.08 $0.01 -$0.03 $0.48 $0.49 $0.41 $0.36 $0.58 $0.80 $0.79 $1.55 $1.34 $1.09 $1.39 $1.95   9023.42% <-Total Growth   10 Earnings CDN$    
Increase -167.56% -119.11% -306.67% -1669.17% 2.49% -15.54% -12.60% 60.88% 38.26% -1.68% 96.65% -13.53% -19.15% 27.96% 40.43%   57.04% <-IRR #YR->   10 Earnings CDN$    
* ESP per share CDN$                               23.30% <-IRR #YR->   5 Earnings CDN$    
    -$0.01 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1.34                        
                -$0.58 $0.00 $0.00 $0.00 $1.34                        
                                                 
Special Div US$           $0.07 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00           Dividends US$    
Div US$           $0.25 $0.30 $0.44 $0.50 $0.64 $0.71 $0.75 $0.85 $0.88 $0.88   200.00% <-Total Growth   6 Dividends US$    
Increase             20.00% 46.67% 13.64% 28.00% 10.94% 5.63% 13.33% 3.53% 0.00%                  
                                                 
Special  Div           $0.09 $0.00 $0.00 $0.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%       Special  Div   Dividends US$    
Div CDN$*           $0.32 $0.36 $0.51 $0.58 $0.63 $0.87 $0.79 $0.85 $0.87 $0.87     162.29% <-Total Growth 7 Dividends CDN$    
Increase             11.87% 41.58% 13.85% 8.55% 37.42% -9.37% 7.60% 2.41% 0.00%     15.93% <-Average 7 Dividends CDN$    
Yield H/L           7.06% 4.97% 4.62% 2.92% 2.53% 3.38% 3.06% 3.15%         3.96% <-Average 8 Dividends CDN$    
Yield on Cl           5.39% 4.30% 3.79% 2.24% 2.43% 3.78% 3.03% 3.42% 3.58% 3.58%     3.55% <-Average 8 Dividends CDN$    
Payout Ratio           78.1% 100.0% 88.0% 72.5% 80.0% 55.9% 58.6% 78.0% 62.4% 44.4%     76.38% <-Average 8 Dividends CDN$    
Payout Ratio CF           98.7% 83.5% 74.8% 83.5% 73.4% 63.6% 45.0%           14.77% <-IRR #YR-> 7 Dividends CDN$    
Average 5 Yrs   Div Yd 6.59% in 5 yrs 12.15% in 10 yrs Yield  3.30% 3.06% Payout 70.99% 68.07%           10.62% <-IRR #YR-> 5 Dividends CDN$    
* Dividends per share CDN$   13.00% 5 13.00% 10                                    
                                                 
            -$0.32 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.85                      
                -$0.51 $0.00 $0.00 $0.00 $0.00 $0.85                      
                                                 
H/LYield held 5 yrs 29.78% 37.07% 49.20% 28.77% 13.98% 19.00% 10.83% 7.65% 4.34% Ave H/L Yield on your      CDN$    
H/LYield held 10 yrs 80.10% 80.78% 81.49% 42.86% Ave H/L original money     CDN$    
                                                 
Graham No. $0.72 $0.75 $0.66 $4.43 $4.76 $3.90 $3.63 $4.60 $5.72 $5.44 $9.72 $9.26 $8.14 $9.21     Cl Pr higher/lower by?            
Prem /Disc. High 102.92% 60.67% 89.31% -31.21% 29.24% 57.62% 140.97% 199.22% 365.53% 467.00% 228.17% 212.48%         175.83% <-Average   10 Graham Price CDN$    
Prem /Disc. Ave 49.77% 30.55% 58.78% -54.33% -4.91% 17.25% 100.35% 141.01% 248.93% 359.13% 164.35% 177.75%         120.83% <-Average   10 Graham Price CDN$    
Prem /Disc Low -3.37% 0.42% 28.24% -77.45% -39.06% -23.11% 59.73% 82.80% 132.33% 251.27% 100.54% 143.03%         65.83% <-Average   10 Graham Price CDN$    
Prem /Disc. Cl 9.45% 22.20% 37.62% -45.38% -28.61% 34.86% 56.77% 65.96% 77.98% 79.09% 57.72% 64.34% 67.14% 62.03%     40.03% <-Average   10 Graham Price CDN$    
                                                 
Price Cl CDN $0.80 $0.96 $1.05 $3.05 $3.70 $5.99 $8.40 $13.50 $26.00 $26.00 $23.00 $25.96 $24.77 $24.25 $24.25     2259.05% <-Total Growth 10 Stock Price CDN$    
Increase -49.98% 20.00% 9.38% 190.48% 21.31% 61.89% 40.23% 60.71% 92.59% 0.00% -11.54% 12.87% -4.58% -2.10% 0.00%     37.17% <-IRR #YR-> 10 Stock Price CDN$    
P/E -10.37 65.16 -34.49 6.38 7.56 14.48 23.24 23.22 32.34 32.89 14.80 19.31 22.79 17.44 12.42     12.91% <-IRR #YR-> 5 Stock Price CDN$    
Trailing P/E 7.01 -12.45 71.27 -100.17 7.74 12.23 20.31 37.35 44.71 32.34 29.10 16.70 18.43 22.31 17.44     45.39% <-IRR #YR-> 10 Price & Div CDN$    
Median 5 Yrs     4.29% 8.22% Div %  5, 10 yrs   Price Inc 0.00% P/E: Y-T 22.79 29.10         17.20% <-IRR #YR-> 5 Price & Div CDN$    
                                            CDN$    
      -$1.05 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $24.77                      
                -$13.50 $0.00 $0.00 $0.00 $0.00 $24.77                      
      -$1.05 $0.00 $0.00 $0.32 $0.36 $0.51 $0.58 $0.63 $0.87 $0.79 $25.62                      
                -$13.50 $0.58 $0.63 $0.87 $0.79 $25.62                      
                                                 
Price Ave H/L CDN $1.09 $0.98 $1.04 $2.03 $4.53 $4.58 $7.28 $11.08 $19.98 $24.97 $25.71 $25.72 $26.88         2484.13% <-Total Growth 10 Stock Price CDN$    
Increase #DIV/0! -10.14% 6.67% 94.71% 123.46% 1.10% 59.02% 52.23% 80.36% 24.98% 2.96% 0.04% 4.51%         38.43% <-IRR #YR-> 10 Stock Price CDN$    
P/E -14.07 66.18 -34.16 4.24 9.24 11.06 20.13 19.05 24.84 31.58 16.54 19.13 24.73         19.40% <-IRR #YR-> 5 Stock Price CDN$    
Trailing P/E 9.51 -12.64 70.59 -66.51 9.47 9.34 17.59 30.64 34.35 31.05 32.52 16.54 19.99         46.41% <-IRR #YR-> 10 Price & Div CDN$    
Median 5 Yrs     4.73% 7.98% Div %  5, 10 yrs   Price Inc 4.51% P/E: Y-T 24.73 31.05         24.12% <-IRR #YR-> 5 Price & Div CDN$    
                                            CDN$    
      -$1.04 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $26.88                      
                -$11.08 $0.00 $0.00 $0.00 $0.00 $26.88                      
      -$1.04 $0.00 $0.00 $0.32 $0.36 $0.51 $0.58 $0.63 $0.87 $0.79 $27.72                      
                -$11.08 $0.58 $0.63 $0.87 $0.79 $27.72                      
                                                 
Hi Mths May Dec Oct Dec Jun Nov Oct Dec Dec Nov Sep Feb Apr                      
Price Hi CDN $1.47 $1.20 $1.24 $3.05 $6.15 $6.15 $8.75 $13.75 $26.65 $30.83 $31.91 $28.93 $31.55         2444.35% <-Total Growth 10 Stock Price CDN$    
Increase #DIV/0! -18.37% 3.33% 145.97% 101.64% 0.00% 42.28% 57.14% 93.82% 15.68% 3.50% -9.34% 9.06%         38.22% <-IRR #YR-> 10 Stock Price CDN$    
P/E -19.06 81.45 -40.73 6.38 12.56 14.87 24.21 23.65 33.15 39.00 20.53 21.52 29.03         18.07% <-IRR #YR-> 5 Stock Price CDN$    
Trailing P/E 12.88 -15.56 84.16 -100.17 12.87 12.56 21.16 38.04 45.83 38.35 40.37 18.61 23.47                      
Median 5 Yrs               Price Inc 9.06% P/E: Y-T 29.03 38.35                      
                                                 
      -$1.24 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $31.55                      
                -$13.75 $0.00 $0.00 $0.00 $0.00 $31.55                      
                                                 
Low Mths Oct Jan Feb May Oct Mar Jan Jan Jan Mar Mar Apr Nov                       
Price Low CDN $0.70 $0.75 $0.84 $1.00 $2.90 $3.00 $5.80 $8.40 $13.30 $19.10 $19.50 $22.50 $22.20         2542.86% <-Total Growth   10 Stock Price CDN$  
Increase #DIV/0! 7.14% 12.00% 19.05% 190.00% 3.45% 93.33% 44.83% 58.33% 43.61% 2.09% 15.38% -1.33%         38.74% <-IRR #YR->   10 Stock Price CDN$  
P/E -9.08 50.91 -27.59 2.09 5.92 7.25 16.05 14.45 16.54 24.16 12.54 16.74 20.43         21.45% <-IRR #YR->   5 Stock Price CDN$  
Trailing P/E 6.13 -9.73 57.01 -32.84 6.07 6.13 14.02 23.24 22.87 23.76 24.67 14.47 16.52                      
Median 5 Yrs               Price Inc 15.38% P/E: Y-T 16.74 22.87                      
                                                 
      -$0.84 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $22.20                      
                                     
Market Cap $M $11 $12 $13 $38 $42 $72 $101 $163 $314 $314 $278 $314 $300 $293 $293           CDN$
                                     
# of Sh in M 13.535 12.927 12.600 12.358 11.226 11.992 12.018 12.045 12.072 12.087 12.092 12.092 12.096 12.096 12.096 Share Capital Shares CDN$
Increase -2.38% -4.49% -2.53% -1.92% -9.16% 6.82% 0.22% 0.23% 0.22% 0.12% 0.04% 0.00% 0.03% 0.00% 0.00%   -0.60% <-Average   10 Shares CDN$
CF fr Op $M US$ -1.206 1.825 2.334 5.490 5.689 3.038 4.318 7.085 7.227 $10.54 $13.49 $20.17 $13.50 <-12 mths     1005.10% <-Total Growth   10 Cash Flow
CF fr Op $M CDN$ -$1.86 $2.69 $3.55 $8.74 $8.99 $3.93 $5.20 $8.24 $8.42 $10.41 $16.52 $21.18 $13.46 <-12 mths     687.68% <-Total Growth   10 Cash Flow CDN$
OPS -$0.14 $0.21 $0.28 $0.71 $0.80 $0.33 $0.43 $0.68 $0.70 $0.86 $1.37 $1.75 $1.11 <-12 mths 742.03% <-Total Growth 10 Cash Flow CDN$
Increase -323.42% -251.38% 35.58% 150.89% 13.14% -59.10% 32.21% 58.03% 1.97% 23.47% 58.57% 28.24% -36.46% <-12 mths 23.75% <-IRR #YR-> 10 Cash Flow CDN$
                        32.25% <-IRR #YR-> 5 Cash Flow CDN$
non-cash $M US$ $1.13 -$1.09 -$1.49 -$0.36 -$1.16 $1.34 $0.82 -$0.32 $2.39 $0.19 $3.53 -$1.09 $4.41 <-12 mths 34.77% <-IRR #YR-> 10 CF - non cash CDN$
non-cash $M CDN$ $1.74 -$1.61 -$2.27 -$0.57 -$1.83 $1.73 $0.99 -$0.37 $2.78 $0.19 $4.32 -$1.15 $4.40 <-12 mths 26.32% <-IRR #YR-> 5 CF - non cash CDN$
OPS Less Non-Cash -$0.01 $0.08 $0.10 $0.66 $0.64 $0.47 $0.52 $0.65 $0.93 $0.88 $1.72 $1.66 $1.48 <-12 mths
Increase -104.38% -1069% 21.73% 548.31% -3.61% -25.96% 9.17% 26.81% 42.11% -5.54% 96.48% -3.85% -10.87% <-12 mths  
P/OPS (CF) on Cl -92.53 11.46 10.30 4.61 5.81 12.70 16.31 20.67 28.01 29.65 13.35 15.67 16.78 <-12 mths
*Operational Cash Flow per share P/CF 10 yr Ave 15.71 5 yr Ave 21.47  
-$0.21 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1.75      
-$0.43 $0.00 $0.00 $0.00 $0.00 $1.75        
-$0.08 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1.66        
-$0.52 $0.00 $0.00 $0.00 $0.00 $1.66        
                                       
OPM -3.5% 5.1% 6.6% 11.2% 11.3% 5.9% 7.4% 9.9% 8.0% 10.2% 9.8% 15.6% 9.8%              
Diff from Ave -136.0% -47.3% -31.0% 16.4% 18.2% -38.0% -23.3% 3.3% -16.9% 6.5% 2.1% 62.9% 2.6%       0.00% <-Average   10 should be zero, it is a check on calculations
*Operational Profit Margin (CF/Revenue) Ratio OPM 10 Yrs 9.59% 5 Yrs 10.70%        
                          Q3 2010                      
Curr Assets US$ $16.16 $14.39 $12.68 $17.50 $18.30 $8.94 $21.25 $23.95 $27.33 $28.97 $41.30 $43.46 $45.95       Liq ratio of 1.5 and up, best       US$    
Curr Liab. US$ $10.77 $6.44 $4.50 $4.97 $5.26 $5.39 $6.68 $9.24 $10.43 $9.84 $14.39 $10.50 $11.21       2.98 <-Average   10   US$    
Liquidity 1.50 2.23 2.82 3.52 3.48 1.66 3.18 2.59 2.62 2.94 2.87 4.14 4.10       3.03 <-Average   5   US$    
                                                 
Curr Assets CDN$ $24.93 $21.20 $19.30 $27.86 $28.91 $11.55 $25.60 $27.85 $31.84 $28.63 $50.55 $45.64 $45.81       Liq ratio of 1.5 and up, best     Assets CDN$    
Curr Liab. CDN$ $16.61 $9.49 $6.85 $7.92 $8.31 $6.96 $8.04 $10.74 $12.15 $9.72 $17.62 $11.03 $11.18       2.98 <-Average   10 Liabilities CDN$    
Liquidity 1.50 2.23 2.82 3.52 3.48 1.66 3.18 2.59 2.62 2.94 2.87 4.14 4.10       3.03 <-Average   5 Ratio CDN$    
                                                 
Assets US$ $24.66 $23.07 $16.97 $21.84 $22.58 $23.59 $25.77 $29.06 $33.36 $35.09 $48.01 $51.82 $55.36       Liq ratio of 1.5 and up, best       US$    
Liab. US$ $10.77 $8.31 $6.26 $7.65 $7.98 $8.41 $9.59 $12.35 $14.59 $14.76 $21.31 $19.18 $22.49       2.59 <-Average   10   US$    
Liquidity 2.29 2.78 2.71 2.86 2.83 2.80 2.69 2.35 2.29 2.38 2.25 2.70 2.46       2.39 <-Average   5   US$    
                                                 
Assets CDN$ $38.04 $33.99 $25.83 $34.78 $35.67 $30.49 $31.04 $33.80 $38.87 $34.68 $58.77 $54.42 $55.20       A/L ratio of 1.5 and up, best     Assets CDN$    
Liab. CDN$ $16.61 $12.24 $9.52 $12.18 $12.60 $10.87 $11.56 $14.36 $17.00 $14.58 $26.08 $20.14 $22.42       2.59 <-Average   10 Liabilities CDN$    
Liquidity 2.29 2.78 2.71 2.86 2.83 2.80 2.69 2.35 2.29 2.38 2.25 2.70 2.46       2.39 <-Average   5 Ratio CDN$    
                                                 
Book Value US$ $13.89 $14.76 $10.71 $14.19 $14.61 $15.18 $16.17 $16.72 $18.77 $20.34 $26.71 $32.64 $32.87 $32.87 $32.87   121.05% <-Total Growth   10 Book Value US$    
Book Value CDN$ $21.43 $21.75 $16.31 $22.60 $23.07 $19.62 $19.49 $19.44 $21.87 $20.09 $32.69 $34.27 $32.77 $32.77 $32.77   57.56% <-Total Growth   10 Book Value CDN$    
BV per share $1.58 $1.68 $1.29 $1.83 $2.06 $1.64 $1.62 $1.61 $1.81 $1.66 $2.70 $2.83 $2.71 $2.71 $2.71   68.43% <-Total Growth   10 Book Value CDN$    
Change 1.46% 6.29% -23.08% 41.30% 12.39% -20.40% -0.90% -0.46% 12.25% -8.24% 62.62% 4.84% -4.40% 0.00% 0.00%   1.3247 Current/Historical   Book Value CDN$    
P/BV (CL) 0.51 0.57 0.81 1.67 1.80 3.66 5.18 8.36 14.35 15.64 8.51 9.16 9.14 8.95 8.95 5.35% <-IRR #YR->   10 Book Value CDN$    
Change -50.70% 12.90% 42.20% 105.57% 7.94% 103.38% 41.51% 61.45% 71.58% 8.98% -45.60% 7.66% -0.19% -2.10% 0.00% 11.82% <-IRR #YR->   5 Book Value CDN$    
Leverage (A/BK) 1.78 1.56 1.58 1.54 1.55 1.55 1.59 1.74 1.78 1.73 1.80 1.59 1.68 0.00 0.00   1.64 <-Average   10 A/BV CDN$    
Change               P/BV 10 yr Ave 6.91 5 yr Ave 11.21     1.73 <-Average   5 A/BV CDN$    
                                           
-$1.68 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2.83                        
            -$1.62 $0.00 $0.00 $0.00 $0.00 $2.83                        
                                               
ROE -4.8% 1.0% -34.6% 27.2% 25.9% 24.9% 29.2% 36.0% 44.4% 47.3% 57.6% 47.4% 43.7% <-12 mths     Net Income/Shareholders' equity              
5Yr Running Ave     -4.5% 1.4% 5.4% 11.2% 16.9% 28.5% 32.1% 36.6% 44.7% 47.7% 48.4%       Return on Equity              
                                               
Net Income US$ -$0.66 $0.14 -$3.70 $3.86 $3.78 $3.78 $4.73 $6.02 $8.33 $9.63 $15.37 $15.48 $14.37 <-12 mths       Income Statement     US$    
Oper C. F. US$ -$1.21 $1.83 $2.33 $5.49 $5.69 $3.04 $4.32 $7.09 $7.23 $10.54 $13.49 $20.17 $13.50 <-12 mths       Cash Flow Statement CF from continuing operations US$    
Invest. C. F US$ -$0.12 -$0.19 -$0.31 -$0.31 -$0.32 -$0.59 -$0.43 -$6.04 -$0.25 -$2.28 $0.48 -$9.19 -$1.14 <-12 mths       Cash Flow Statement     US$    
Total Accruals $0.66 -$1.49 -$5.73 -$1.32 -$1.59 $1.33 $0.85 $4.97 $1.35 $1.37 $1.40 $4.51 $2.01 <-12 mths               US$    
Total Assets US$ $24.66 $23.07 $16.97 $21.84 $22.58 $23.59 $25.77 $29.06 $33.36 $35.09 $48.01 $51.82 $55.36 <-12 mths       Balance Sheet       US$    
Accruals Ratio 2.67% -6.47% -33.77% -6.04% -7.02% 5.65% 3.28% 17.10% 4.05% 3.91% 2.92% 8.69% 3.62% <-12 mths               US$    
                                               
Net Income CDN$ -$1.02 $0.21 -$5.64 $6.15 $5.97 $4.89 $5.70 $7.00 $9.71 $9.51 $18.82 $16.25 $14.32 <-12 mths       Income Statement     CDN$    
Oper C. F. CDN$ -$1.86 $2.69 $3.55 $8.74 $8.99 $3.93 $5.20 $8.24 $8.42 $10.41 $16.52 $21.18 $13.46 <-12 mths       Cash Flow Statement      CDN$    
Invest. C. F CDN$ -$0.18 -$0.28 -$0.47 -$0.50 -$0.51 -$0.76 -$0.52 -$7.02 -$0.29 -$2.26 $0.58 -$9.65 -$1.14 <-12 mths       Cash Flow Statement     CDN$    
Total Accruals $1.02 -$2.20 -$8.72 -$2.10 -$2.51 $1.72 $1.02 $5.78 $1.57 $1.36 $1.72 $4.73 $2.00 <-12 mths               CDN$    
Total Assets CDN$ $38.04 $33.99 $25.83 $34.78 $35.67 $30.49 $31.04 $33.80 $38.87 $34.68 $58.77 $54.42 $55.20 <-12 mths       Balance Sheet       CDN$    
Accruals Ratio 2.67% -6.47% -33.77% -6.04% -7.02% 5.65% 3.28% 17.10% 4.05% 3.91% 2.92% 8.69% 3.62% <-12 mths               CDN$    
up/down/neutral                                              
Chge in Close -49.98% 20.00% 9.38% 190.48% 21.31% 61.89% 40.23% 60.71% 92.59% 0.00% -11.54% 12.87% -4.58% <-12 mths                    
Any Predictions?                                                
                                                 
Fin. C. F US$ $2.25 -$2.09 -$1.64 -$0.53 -$3.49 -$3.34 -$3.88 -$5.62 -$6.42 -$8.19 -$9.96 -$12.22 -$30.33 <-12 mths       Cash Flow Statement     US$    
Total Accruals -$1.59 $0.60 -$4.09 -$0.79 $1.91 $4.67 $4.72 $10.59 $7.77 $9.57 $11.37 $16.72 $32.34 <-12 mths               US$    
Accruals Ratio -6.46% 2.60% -24.11% -3.62% 8.45% 19.80% 18.33% 36.44% 23.28% 27.26% 23.67% 32.27% 58.41% <-12 mths               US$    
                                               
Fin. C. F $3.48 -$3.08 -$2.49 -$0.84 -$5.52 -$4.31 -$4.67 -$6.54 -$7.47 -$8.10 -$12.19 -$12.83 -$30.24 <-12 mths       Cash Flow Statement     CDN$    
Total Accruals -$2.46 $0.89 -$6.23 -$1.26 $3.01 $6.04 $5.69 $12.32 $9.05 $9.45 $13.91 $17.56 $32.24 <-12 mths               CDN$    
Accruals Ratio -6.46% 2.60% -24.11% -3.62% 8.45% 19.80% 18.33% 36.44% 23.28% 27.26% 23.67% 32.27% 58.41% <-12 mths               CDN$    
                                               
                                               
Dec 29, 2010.  This last time I reviewed this stock, I got estimates for 2009 and 2010 for earnings of $1.15 and $1.38 US$.                                          
AP 2007.  This is a dividend paying growth stock.  It has a number of good features.  There is strong growth in both revenues and earnings.  This stock has strong dividend growth also.                  
The book value is growing way below the growth of revenues and earnings.  This is the major problem that I see.  This problem with this is when it stops being a growth stock, the price could fall dramatically.              
                                                 
How they make their money.                                            
Waterfurnaces Renewable Energy Inc is a manufacturer and distributor of residential and commercial geothermal and other water source heating and cooling systems.                                                
This is an international company with 80% of its revenue from the US.  It has revenue from Canada of just over 16% and the rest of the world under 3%.                      
                                                 
                                                 
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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