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.    
See my website on stocks or see my blog at the following sites.  www.spbrunner.com/stocks.html www.spbrunner.blogspot.com/
Bell Aliant Regional Communications Income   www.bell.aliant.ca/   BA.UN   Fiscal Yr: Dec 31                  
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          
Revenue* $1,723.8 $2,026.3 $2,274.2 $2,601.6 $2,046.5 $2,069.4 $2,033.4 $2,096.7 $3,356.0 $3,373.0 $3,282.0 $3,174.0       56.64% <-Total Growth 10 Revenues    
Increase 7.06% 17.55% 12.23% 14.40% -21.34% 1.12% -1.74% 3.11% 60.06% 0.51% -2.70% -3.29%       4.59% <-IRR #YR-> 10 Revenues    
Rev per Share $13.68 $15.90 $16.93 $18.92 $14.67 $15.49 $15.32 $16.49 $27.04 $27.18 $24.79 $24.94       9.31% <-IRR #YR-> 5 Revenues    
P/S (Price/Sales) 1.54 1.57 1.96 1.58 1.72 2.07 1.81 1.82 1.00 1.08 0.95 1.12       4.61% <-IRR #YR-> 10 Revenues    
Averages             P/S 10 yr Ave 1.51 5 yr Ave 1.19       10.24% <-IRR #YR-> 5 Revenues    
*Revenue in M CDN$ Operating Revenues (after 2005 taken from full ann. Report)                              
    ####### $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $3,174.0                  
              -$2,033.4 $0.0 $0.0 $0.0 $0.0 $3,174.0                  
Yr 2011 Yr 2012        
Distributable Cash $1.65 $3.04 $3.14 $3.39 $3.34 $3.22   105.45% <-Total Growth 3 Dist. Cash    
Increase 84.24% 3.29% 7.96% -1.47% -3.59%       Dist. Cash    
Payout Ratio DC                 117.1% 92.5% 92.2% 85.6% 82.3% 59.0%   96.85% <-Average 4 Dist. Cash    
P/DI                 16.34 9.68 7.50 8.27       #NUM! <-IRR #YR-> 10 Dist. Cash    
Trailing P/DI                   17.84 7.75 8.93       27.13% <-IRR #YR-> 3 Dist. Cash    
Distributable Cash (DI) per share, now cash flow from Operating Activivies.   Payout 96.85% P/E: Y-T 10.45 11.5                  
                                       
    $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $3.39                  
                  -$1.65 $0.00 $0.00 $3.39                  
                                           
EPS* $1.36 $1.17 $1.64 $0.83 $1.21 $2.16 $0.96 $1.46 $1.31 $3.14 $1.93 $2.10 $2.03 $1.50 M 79.49% <-Total Growth 10 Earnings    
Increase -186.08% -13.97% 40.17% -49.39% 45.78% 78.51% -55.56% 52.08% -10.27% 139.69% -38.54% 8.81% -3.33% -26.11%   6.02% <-IRR #YR-> 10 Earnings    
* ESP per share (Cdn GAAP)                             16.95% <-IRR #YR-> 5 Earnings    
                                           
    -$1.17 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2.10                  
              -$0.96 $0.00 $0.00 $0.00 $0.00 $2.10                  
                                           
Div* $0.75 $0.83 $0.90 $0.90 $1.00 $1.10 $1.10 $1.18 $1.93 $2.81 $2.89 $2.90 $2.75 $1.90   248.64% <-Total Growth 10 Dividends    
Increase 1.35% 10.67% 8.43% 0.00% 11.11% 10.00% 0.00% 7.27% 63.80% 45.56% 2.86% 0.23% -5.19% -30.91%   14.93% <-Average 10 Dividends    
Aver H/L $24.00 $23.53 $33.20 $32.33 $28.65 $29.50 $28.78 $28.01 $31.31 $29.93 $25.80 $25.53             Dividends    
Yield H/L 3.13% 3.53% 2.71% 2.78% 3.49% 3.73% 3.82% 4.21% 6.17% 9.40% 11.22% 11.36%       5.89% <-Average 10 Dividends    
Yield on Cl 3.57% 3.32% 2.71% 3.00% 3.96% 3.43% 3.96% 3.94% 7.17% 9.56% 12.29% 10.35% 10.79% 7.45%   6.04% <-Average 10 Dividends    
Payout Ratio 55.1% 70.9% 54.9% 108.4% 82.6% 50.9% 114.6% 80.8% 147.5% 89.6% 149.9% 138.1% 135.5% 126.7%   101.75% <-Average 10 Dividends    
Payout Ratio CF 21.0% 24.3% 25.7% 24.4% 24.4% 19.7% 25.1% 28.6% 176.8% 168.3% 152% 56.4% 83.1% 51.4%   13.33% <-IRR #YR-> 10 Dividends    
Averages         Yield  8.47% 8.66% Payout 121.20% 116%       21.40% <-IRR #YR-> 5 Dividends    
* Dividends per share                                         
    -$0.83 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2.90                  
              -$1.10 $0.00 $0.00 $0.00 $0.00 $2.90                  
                                           
H/LYield held 5 yrs 7.50% 6.45% 4.58% 4.68% 3.55% 5.98% 9.82% 9.81% 10.08% 9.82% Ave H/L Yield on your    Dividends
H/LYield held 10 yrs     16.11% 18.15% 12.06% 12.33% 8.28% Ave H/L original money   Dividends
           
Graham Price $15.90 $15.11 $19.21 $14.74 $18.06 $24.30 $16.02 $19.10 $31.36 $49.44 $37.03 $39.11 $38.21     25.95% <-Average 10 Graham price    
Prem /Disc. 32.04% 65.42% 73.11% 103.41% 39.85% 32.08% 73.53% 56.75% -14.02% -40.47% -36.41% -28.34% -33.29%     Cl Pr higher/lower by?   Graham price    
                                           
Price Cl $21.00 $25.00 $33.25 $29.98 $25.25 $32.10 $27.80 $29.94 $26.96 $29.43 $23.55 $28.03 $25.49 $25.49 I 12.12% <-Total Growth 10 Stock Price    
Increase 13.51% 19.05% 33.00% -9.83% -15.78% 27.13% -13.40% 7.70% -9.95% 9.16% -19.98% 19.02% -9.06% 0.00%   1.15% <-IRR #YR-> 10 Stock Price    
P/E 15.44 21.37 20.27 36.12 20.87 14.86 28.96 20.51 20.58 9.37 12.20 13.35 12.56 16.99   0.16% <-IRR #YR-> 5 Stock Price    
Trailing P/E -13.29 18.38 28.42 18.28 30.42 26.53 12.87 31.19 18.47 22.47 7.50 14.52 12.14 12.56   7.00% <-IRR #YR-> 10 Price & Div    
Median 5 Yrs             Price Inc 0.08 P/E: Y-T 13.35 18.47       8.31% <-IRR #YR-> 5 Price & Div    
                                     
    -$25.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $28.03                  
              -$27.80 $0.00 $0.00 $0.00 $0.00 $28.03                  
    -$25.00 $0.90 $0.90 $1.00 $1.10 $1.10 $1.18 $1.93 $2.81 $2.89 $30.93                  
              -$27.80 $1.18 $1.93 $2.81 $2.89 $30.93                  
                                           
Hi Mths Jun Jun/Dec Apr Mar May Nov Feb Sep/Dec Jul Apr Apr Dec                  
Price Hi $30.00 $25.20 $41.35 $36.00 $31.25 $32.35 $32.21 $29.94 $35.79 $32.67 $30.30 $28.03       11.23% <-Total Growth 10 Stock Price    
Increase 62.16% -16.00% 64.09% -12.94% -13.19% 3.52% -0.43% -7.05% 19.54% -8.72% -7.25% -7.49%       1.07% <-IRR #YR-> 10 Stock Price    
P/E 22.06 21.54 25.21 43.37 25.83 14.98 33.55 20.51 27.32 10.40 15.70 13.35       -2.74% <-IRR #YR-> 5 Stock Price    
Trailing P/E -18.99 18.53 35.34 21.95 37.65 26.74 14.91 31.19 24.51 24.94 9.65 14.52                  
Median 5 Yrs             Price Inc -0.07 P/E: Y-T 15.70 24.51                  
                             
    -$25.20 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $28.03                  
              -$32.21 $0.00 $0.00 $0.00 $0.00 $28.03                  
                                           
Low Mths May/Oct Jun-Nov Jan Sep Jul Jan Aug-Sep May-Oct Dec Jan Dec Apr                  
Price Low $18.00 $21.85 $25.05 $28.65 $26.05 $26.65 $25.35 $26.08 $26.83 $27.19 $21.30 $23.03       5.40% <-Total Growth 10 Stock Price    
Increase 44.00% 21.39% 14.65% 14.37% -9.08% 2.30% -4.88% 2.88% 2.88% 1.34% -21.66% 8.12%       0.53% <-IRR #YR-> 10 Stock Price    
P/E 13.24 18.68 15.27 34.52 21.53 12.34 26.41 17.86 20.48 8.66 11.04 10.97       -1.90% <-IRR #YR-> 5 Stock Price    
Trailing P/E -11.39 16.07 21.41 17.47 31.39 22.02 11.74 27.17 18.38 20.76 6.78 11.93                  
Median 5 Yrs             Price Inc 0.03 P/E: Y-T 11.04 18.38                  
                             
    -$21.85 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $23.03                  
                                           
Market Cap $2,646 $3,186 $4,468 $4,123 $3,523 $4,289 $3,690 $3,806 $3,346 $3,653 $3,117 $3,567                  
                                           
                  *shares for unit + bus acq.                      
# of Sh in M 126.02 127.45 134.37 137.54 139.51 133.62 132.74 127.14 124.12 124.12 132.37 127.26 127.38 127.38     Shares    
Increase   1.14% 5.42% 2.36% 1.44% -4.23% -0.65% -4.22% -2.37% 0.00% 6.64% -3.86% 0.10% 0.00%   0.05% <-Average 10 Shares    
CF fr Op $M $450.05 $434.98 $469.70 $508.11 $571.74 $746.80 $581.92 $524.33 $135.70 $207.5 $251.7 $655.00 $421.6 $471.32   50.58% <-Total Growth 10 Cash Flow    
OPS $3.57 $3.41 $3.50 $3.69 $4.10 $5.59 $4.38 $4.12 $1.09 $1.67 $1.90 $5.15 $3.31 $3.70 I 50.81% <-Total Growth 10 Cash Flow    
Increase   -4.44% 2.43% 5.68% 10.93% 36.38% -21.57% -5.92% -73.49% 52.91% 13.74% 171% -36% 12% 4.19% <-IRR #YR-> 10 Cash Flow    
P/O on Cl 5.88 7.33 9.51 8.12 6.16 5.74 6.34 7.26 24.66 17.60 12.38 5.45 7.70 6.89 3.26% <-IRR #YR-> 5 Cash Flow    
Averages P/CF lower, better             P/CF 10 yr Ave 10.32 5 yr Ave 13.47          
*Operational Cash Flow per share (This makes no sense when stock became an income trust in 2008)                  
-$3.41 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $5.15        
-$4.38 $0.00 $0.00 $0.00 $0.00 $5.15        
                                           
OPM 26.11% 21.47% 20.65% 19.53% 27.94% 36.09% 28.62% 25.01% 4.04% 6.15% 7.67% 20.64%             OPM    
Increase 32.98% 9.33% 5.19% -0.52% 42.30% 83.81% 45.76% 27.37% -79.41% -68.67% -60.94% 5%       0.00% <-Average 10 OPM    
*Operational Profit Margin (CF/Revenue) Ratio OPM 10 Yrs 19.63% 5 Yrs 12.70%                  
                          Q2 2010                
Curr Assets $387.87 $495.83 $784.64 $702.51 $785.69 $751.70 $668.30 $562.37 $29.20 $33.6 $50.1 $58.9 $58.7     Liq ratio of 1.5 and up, best   Assets    
Curr Liab. $598.54 $657.61 $737.89 $499.86 $461.70 $380.30 $429.17 $338.38 $29.40 $30.2 $30.9 $30.8 $30.9     1.50 <-Average 10 Liabilities    
Liquidity 0.65 0.75 1.06 1.41 1.70 1.98 1.56 1.66 0.99 1.11 1.62 1.91 1.90     1.46 <-Average 5 Ratio    
                                           
Assets $2,677.0 $2,875.0 $3,729.6 $3,651.8 $3,741.7 $3,066.3 $2,937.1 $2,866.9 $4,170.2 $4,324.1 $4,211.6 $4,151.6 $4,103.1     A/L ratio of 1.5 and up, best   Assets    
Liab. $1,635.4 $1,769.2 $2,386.2 $2,052.0 $2,071.1 $1,442.4 $1,359.8 $1,455.0 $29.4 $30.2 $30.9 $30.9 $30.9     56.71 <-Average 10 Liabilities    
Asset/Liability R. 1.64 1.63 1.56 1.78 1.81 2.13 2.16 1.97 141.84 143.18 136.30 134.36 132.79     111.53 <-Average 5 Ratio    
                                           
Book Value $1,041.6 $1,105.8 $1,343.4 $1,599.8 $1,670.6 $1,623.9 $1,577.3 $1,411.9 $4,140.8 $4,293.9 $4,180.7 $4,120.7 $4,072.2     272.64% <-Total Growth 0 Book Value    
BV per share $8.27 $8.68 $10.00 $11.63 $11.97 $12.15 $11.88 $11.11 $33.36 $34.59 $31.58 $32.38 $31.97     273.20% <-Total Growth 10 Book Value    
Change   4.97% 15.24% 16.34% 2.94% 1.50% -2.23% -6.54% 200.41% 3.70% -8.70% 2.52% -1.27%     0.4566 Current/Historical   Book Value    
P/BV (CL) 2.54 2.88 3.33 2.58 2.11 2.64 2.34 2.70 0.81 0.85 0.75 0.87 0.80 14.08% <-IRR #YR-> 10 Book Value    
Change   13.42% 15.41% -22.50% -18.19% 25.25% -11.42% 15.24% -70.03% 5.27% -12.35% 16.10% -7.89% 22.20% <-IRR #YR-> 5 Book Value    
Leverage (A/BV) 2.57 2.60 2.78 2.28 2.24 1.89 1.86 2.03 1.01 1.01 1.01 1.01 1.01     1.71 <-Average 10 A/BV Leverage  
Averages             P/BV 10 yr Ave 1.90 5 yr Ave 1.19       1.21 <-Average 5 A/BV Leverage  
                               
    -$8.68 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $32.38                  
              -$11.88 $0.00 $0.00 $0.00 $0.00 $32.38                  
                                           
ROE 16.5% 13.4% 16.2% 7.6% 10.6% 18.9% 8.7% 14.1% 3.9% 11.7% 6.0% 7.0% 6.6%           ROE    
5Yr Running Ave         12.4% 13.2% 12.3% 11.9% 9.4% 10.0% 8.0% 7.7% 7.1%           ROE    
                                           
Net Income $171.71 $148.23 $217.12 $120.93 $177.58 $306.21 $137.04 $199.36 $163.1 $502.9 $251.4 $289.0 $135.1     Income Statement        
Oper C. F. $450.05 $434.98 $469.70 $508.11 $571.74 $746.80 $581.92 $524.33 $135.7 $207.5 $251.7 $655.0 -$1.8     Cash Flow Statement        
Invest. C. F -$464.92 -$410.82 -$986.87 -$441.12 -$370.75 -$434.84 -$314.34 -$364.72 $0.0 -$282.9 $370.1 $370.1 $186.9     Cash Flow Statement        
Accruals    $187 $124 $734 $54 -$23 -$6 -$131 $40 $27 $578 -$370.4 -$736.1 -$50.0                
Total Assets $2,677.0 $2,875.0 $3,729.6 $3,651.8 $3,741.7 $3,066.3 $2,937.1 $2,866.9 $4,170 $4,324 $4,212 $4,152 $2,052     Balance Sheet        
Accruals Ratio 6.97% 4.32% 19.69% 1.48% -0.63% -0.19% -4.44% 1.39% 0.66% 13.37% -8.79% -17.73% -2.44%                
                                           
Fin. C. F.               -$288 -$135 $833 -$367 -$367 -$182                
Accurals               $328 $162 -$255 -$4 -$369 $132                
Accruals Ratio               11.43% 3.89% -5.89% -0.09% -8.90% 6.41%                
                                           
                                           
Cash Flow statement with negative Operations CF, postive Investment CF, negative Finance CF is consistent with a company downsizing.  (Going out of business?)              
The company anticipates that the conversion to a corporation will be effective on or by January 1, 2011.                          
The last time I looked at this stock, I got estimates for 2010 and 2011 of $2.10 and $41.51 for earnings, $3.34 and 3.22 for dis cash $3.31 and $2.24 for CF.                
An Analyst remarked that the accounting for this company was rather opaque.  Considering how much I have in purple for 2009 etc, I believe.  A lot does not make sense.              
Plans to convert to Corp. Jan 2011 and reduce dividends to .475 per quarter or $1.90 per year.  This is expected to be 85% of Cash Flow ($2.24 per share)                
Jun 5, 2010. When I last look at this stock in Feb 2009, I got 2009 and 2010 estimates $1.75 and $1.75 for earnings and $3.40 and $3.47 for Dist. Cash.                  
2006.  Changed to an Income trust.  Drop in November of share price is annoucement to stop Income Trusts and 4 years to convert back.                    
2005.  Why would I want this stock.  No earnings or revenue growth over 5 or 10 years.  Stock growth negative to losey.                      
Income Trust from July 2006                                      
                                           
How they make their money.                                      
Aliant is one of North America's largest regional communications providers serving customers in six Canadian provinces with information, communications and                
technology services, including voice, data, Internet, video and value-added business solutions. Through their information technology division, xwave, they also provide              
IT professional services in Canada and the United States.                                  
Bell Aliant derives virtually all of its income from its indirect ownership in Bell Aliant Holdings LP.                           
                                           
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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Bell Aliant defines free cash flow, a non-GAAP measure, as cash from operating activities of Bell Aliant Holdings LP together with cash from operating activities of the Fund, less capital expenditures.