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/
Canada Bread Co. www.canadabread.ca TSX: CBY Fiscal Yr: Dec 31
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 12/31/10 12/31/11 #Y
Accting Rules C GAAP IFRS
Revenue* $567 $554 $678 $1,029 $1,263 $1,319 $1,227 $1,335 $1,513 $1,708 $1,706 $1,588 $1,604 $1,638 186.90% <-Total Growth 10 Revenue
Increase 11.57% -2.40% 22.52% 51.63% 22.77% 4.44% -6.97% 8.80% 13.35% 12.90% -0.15% -6.88% 0.98% 2.12% 11.11% <-IRR #YR-> 10 Revenue
Rev per Share $26.49 $25.85 $31.67 $48.03 $49.68 $51.89 $48.28 $52.52 $59.53 $67.21 $67.11 $62.50 $63.11 $64.45 5.30% <-IRR #YR-> 5 Revenue
P/S (Price/Sales) 0.59 0.38 0.68 0.47 0.52 0.90 1.22 1.03 1.16 0.70 0.78 0.73 0.69 0.67 9.23% <-IRR #YR-> 10 Per Share
*Sales in M CDN $  P/S 10 yr  0.76 5 yr  0.78 5.30% <-IRR #YR-> 5 Per Share
-$554 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,588
-$1,227 $0 $0 $0 $0 $1,588
Yr 2011 Yr 2012
EPS* $0.29 $0.80 $0.97 $1.80 $1.39 $2.57 $2.93 $2.11 $3.30 $2.55 $3.05 $2.40 $3.16 $3.45 200.00% <-Total Growth 10 Earnings
Increase 107.14% 175.86% 21.25% 85.57% -22.78% 84.89% 14.01% -27.99% 56.40% -22.73% 19.61% -21.31% 31.67% 9.18% 11.61% <-IRR #YR-> 10 Earnings
Earnings Yield 1.9% 8.2% 4.5% 8.1% 5.4% 5.5% 5.0% 3.9% 4.8% 5.4% 5.8% 5.2% 7.3% 8.0% -3.91% <-IRR #YR-> 5 Earnings
* ESP per share (Cdn GAAP) E/P 10 Yrs 5.32% 5Yrs 5.24%
-$0.80 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2.40
-$2.93 $0.00 $0.00 $0.00 $0.00 $2.40
Div* $0.24 $0.24 $0.24 $0.24 $0.24 $0.24 $0.24 $0.24 $0.24 $0.24 $0.24 $0.24 $0.52 $0.80 0.00% 116.67% <-Total Growth 10 Dividends
Increase 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 116.67% 53.85% 0.00% 0.00% <-Median-> 10 Dividends
Yield H/L Pr. 1.53% 2.00% 1.58% 1.08% 0.98% 0.67% 0.48% 0.42% 0.40% 0.45% 0.56% 0.49% 1.16% 0.52% 0.52% <-Median-> 10 Dividends
Yield on High  Pr. 1.34% 1.55% 1.18% 0.92% 0.89% 0.52% 0.40% 0.36% 0.35% 0.33% 0.45% 0.43% 1.08% 0.44% 0.44% <-Median-> 10 Dividends
Yield on Low Pr. 1.76% 2.81% 2.39% 1.30% 1.09% 0.96% 0.60% 0.48% 0.46% 0.71% 0.74% 0.57% 1.25% 0.72% 0.72% <-Median-> 10 Dividends
Yield on Cl Pr. 1.55% 2.47% 1.12% 1.07% 0.93% 0.52% 0.41% 0.44% 0.35% 0.51% 0.46% 0.52% 1.20% 1.86% 0.51% 0.51% <-Median-> 10 Dividends
Payout Ratio 82.8% 30.0% 24.7% 13.3% 17.3% 9.3% 8.2% 11.4% 7.3% 9.4% 7.9% 10.0% 16.5% 23.2% 9.71% 9.71% <-Median-> 10 DPR EPS
Payout Ratio CF 13.1% 20.0% 5.4% 5.6% 9.2% 4.3% 5.3% 5.7% 5.0% 4.4% 5.6% 6.7% #DIV/0! 5.50% #DIV/0! <-Median-> 9 DPR CF
Payout Ratio CF NC 15.1% 14.0% 10.0% 7.7% 8.2% 6.1% 5.3% 5.3% 4.4% 4.7% 4.6% 4.9% #DIV/0! 5.30% #DIV/0! <-Median-> 9 DPR CF NC
Average 5 Yrs Div Yd 2.16% 5 2.50% 10 Yield  0.49% 0.51% Payout 9.41% #DIV/0! 0.00% 8.04% <-IRR #YR-> 10 Dividends
* Dividends per share  3.0% Years 3.0% Years Curr diff 280.73% Last Div Inc ---> $0.06 $0.20 233.3% 0.00% 16.72% <-IRR #YR-> 5 Dividends
-$0.24 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.52
-$0.24 $0.00 $0.00 $0.00 $0.00 $0.52
H/LYield held 5 yrs 1.44% 1.51% 1.59% 1.06% 1.02% 1.53% 2.00% 1.58% 1.08% 0.98% 0.67% 0.48% 0.90% 1.32% 1.07% <-Median-> 10 Dividends
H/LYield held 10 yrs 1.44% 1.51% 1.59% 1.06% 1.02% 1.53% 2.00% 3.43% 3.60% 1.51% <-Median-> 7 Dividends
H/LYield held 15 yrs 1.51% 1.44% 1.51% 3.44% 3.52% 1.51% <-Median-> 3 Dividends
Graham No. $8.39 $14.07 $16.00 $24.00 $23.20 $33.61 $37.24 $33.15 $43.07 $39.99 $44.91 $40.86 $43.19 $45.13 190.47% <-Total Growth 10 Graham Price
Prem /Disc.Med H/L 87.38% -14.52% -5.19% -7.41% 5.69% 6.67% 34.62% 74.34% 40.48% 33.79% -4.54% 20.23% 3.58% 13.45% <-Median-> 10 Graham Price
Prem /Disc. High 112.70% 10.19% 26.80% 8.31% 16.12% 38.66% 61.65% 99.38% 60.22% 82.56% 18.56% 37.66% 11.08% 38.16% <-Median-> 10 Graham Price
Prem /Disc. Low 62.06% -39.22% -37.18% -23.14% -4.74% -25.31% 7.59% 49.31% 20.73% -14.97% -27.64% 2.79% -3.92% -9.86% <-Median-> 10 Graham Price
Prem /Disc. CL 84.70% -31.04% 33.77% -6.89% 10.99% 38.66% 58.42% 63.18% 60.20% 18.16% 16.34% 11.99% 0.57% -4.70% 25.96% <-Median-> 10 Graham Price
Graham Price calculated my normal way with EPS
Graham No. $8.45 $14.11 $16.03 $24.05 $23.30 $33.95 $37.35 $33.13 $43.04 $40.03 $44.90 $40.85 $36.37 $0.00 189.51% <-Total Growth 10 Graham Price
Prem /Disc.Med H/L 86.02% -14.78% -5.37% -7.59% 5.24% 5.60% 34.21% 74.47% 40.58% 33.67% -4.51% 20.25% 23.02% 12.93% <-Median-> 10 Graham Price
Prem /Disc. High 111.16% 9.85% 26.56% 8.11% 15.62% 37.27% 61.16% 99.53% 60.34% 82.38% 18.60% 37.69% 31.93% 37.48% <-Median-> 10 Graham Price
Prem /Disc. Low 60.88% -39.41% -37.30% -23.29% -5.15% -26.06% 7.27% 49.42% 20.82% -15.05% -27.62% 2.81% 14.11% -10.10% <-Median-> 10 Graham Price
Prem /Disc. CL 83.36% -31.26% 33.51% -7.07% 10.52% 37.27% 57.95% 63.30% 60.32% 18.05% 16.37% 12.01% 19.44% #DIV/0! 25.78% <-Median-> 10 Graham Price
Graham Price calculated my normal way with net income divided by number of shares outstanding.
Price Cl $15.50 $9.70 $21.40 $22.35 $25.75 $46.60 $59.00 $54.10 $69.00 $47.25 $52.25 $45.76 $43.44 $43.01 371.75% 102.99% <-Total Growth 10 Stock Price
Increase -25.30% -37.42% 120.62% 4.44% 15.21% 80.97% 26.61% -8.31% 27.54% -31.52% 10.58% -12.42% -5.07% -0.99% 16.78% 7.34% <-IRR #YR-> 10 Stock Price
P/E 53.45 12.13 22.06 12.42 18.53 18.13 20.14 25.64 20.91 18.53 17.13 19.07 13.75 12.47 -4.96% -4.29% <-IRR #YR-> 5 Stock Price
Trailing P/E 110.71 33.45 26.75 23.04 14.31 33.53 22.96 18.46 32.70 14.32 20.49 15.00 18.10 13.61 18.16% 8.24% <-IRR #YR-> 10 Price & Div
Median 10, 5 Yrs D.  per yr 0.90% 0.61% % Tot Ret 10.96% -16.46% Price Inc -5.07% P/E:  18.53 18.53 -4.50% -3.69% <-IRR #YR-> 5 Price & Div
-$21.40 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $43.44
-$54.10 $0.00 $0.00 $0.00 $0.00 $43.44
-$21.40 $0.24 $0.24 $0.24 $0.24 $0.24 $0.24 $0.24 $0.24 $0.24 $43.96
-$54.10 $0.24 $0.24 $0.24 $0.24 $43.96
Price Average H/L $15.73 $12.03 $15.17 $22.23 $24.52 $35.85 $50.14 $57.80 $60.51 $53.50 $42.88 $49.13 $44.74 308.52% 194.97% <-Total Growth 10 Stock Price
Increase -33.44% -23.53% 26.13% 46.53% 10.33% 46.21% 39.85% 15.29% 4.68% -11.58% -19.86% 14.58% -8.93% 15.11% 11.42% <-IRR #YR-> 10 Stock Price
P/E 54.22 15.03 15.64 12.35 17.64 13.95 17.11 27.39 18.33 20.98 14.06 20.47 14.16 -0.41% -4.99% <-IRR #YR-> 5 Stock Price
Trailing P/E 112.32 41.47 18.96 22.91 13.62 25.79 19.51 19.73 28.68 16.21 16.81 16.11 18.64 16.27% 12.52% <-IRR #YR-> 10 Price & Div
Median 10, 5 Yrs D.  per yr 1.10% 0.58% % Tot Ret 8.75% -13.10% Price Inc -8.93% P/E:  17.38 18.33 0.08% -4.42% <-IRR #YR-> 5 Price & Div
-$15.17 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $44.74
-$57.80 $0.00 $0.00 $0.00 $0.00 $44.74
-$15.17 $0.24 $0.24 $0.24 $0.24 $0.24 $0.24 $0.24 $0.24 $0.24 $45.26
-$57.80 $0.24 $0.24 $0.24 $0.24 $45.26
Hi Mths Nov Jan Dec May Jul Sep Mar Jul Dec Jul Dec Jan Jun
Price Hi $17.85 $15.50 $20.29 $26.00 $26.94 $46.60 $60.20 $66.10 $69.01 $73.00 $53.25 $56.25 $47.98 262.90% 136.53% <-Total Growth 10 Stock Price
Increase -40.00% -13.17% 30.87% 28.17% 3.62% 72.98% 29.18% 9.80% 4.40% 5.78% -27.05% 5.63% -14.70% 13.76% 8.99% <-IRR #YR-> 10 Stock Price
P/E 61.55 19.38 20.91 14.44 19.38 18.13 20.55 31.33 20.91 28.63 17.46 23.44 15.18 -1.35% -6.21% <-IRR #YR-> 5 Stock Price
Trailing P/E 127.50 53.45 25.36 26.80 14.97 33.53 23.42 22.56 32.71 22.12 20.88 18.44 19.99
Median 10, 5 Yrs Price Inc 4.40% P/E:  19.96 20.91
-$20.29 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $47.98
-$66.10 $0.00 $0.00 $0.00 $0.00 $47.98
Low Mths Nov Mar Jan Feb Feb Jan Jan Feb Mar Oct Mar  Nov Jul
Price Low $13.60 $8.55 $10.05 $18.45 $22.10 $25.10 $40.07 $49.50 $52.00 $34.00 $32.50 $42.00 $41.50 391.23% 312.94% <-Total Growth 10 Stock Price
Increase -22.29% -37.13% 17.54% 83.58% 19.78% 13.57% 59.64% 23.53% 5.05% -34.62% -4.41% 29.23% -1.19% 17.25% 15.24% <-IRR #YR-> 10 Stock Price
P/E 46.90 10.69 10.36 10.25 15.90 9.77 13.68 23.46 15.76 13.33 10.66 17.50 13.13 0.95% -3.46% <-IRR #YR-> 5 Stock Price
Trailing P/E 97.14 29.48 12.56 19.02 12.28 18.06 15.59 16.89 24.64 10.30 12.75 13.77 17.29
Median 10, 5 Yrs Price Inc -1.19% P/E:  13.50 13.33
-$10.05 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $41.50
Market Cap $332 $208 $458 $479 $654 $1,184 $1,500 $1,375 $1,754 $1,201 $1,328 $1,163 $1,104
issued to maple leaf to pay down debt Q3 2011
# of Sh in M 21.42 21.42 21.42 21.42 25.42 25.42 25.42 25.42 25.42 25.42 25.42 25.42 25.42 25.42 Shareholders' Equity Shares
Increase 0.00% 0.00% 0.00% 0.00% 18.68% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.87% <-Average 10 Shares
CF fr Op $M $39.3 $25.7 $94.6 $92.2 $66.4 $142.7 $115.1 $106.3 $122.1 $137.4 $109.0 $90.5 252.52% <-Total Growth 10 Cash Flow
OPS $1.83 $1.20 $4.42 $4.30 $2.61 $5.62 $4.53 $4.18 $4.80 $5.41 $4.29 $3.56 197.04% <-Total Growth 10 Cash Flow
Non-Cash CF -$5.1 $11.1 -$43.1 -$25.2 $8.4 -$42.5 $0.9 $7.8 $15.7 -$7.9 $24.3 $33.4 8.88% <-IRR #YR-> 10 Cash Flow
OPS non-cash $1.59 $1.72 $2.40 $3.13 $2.94 $3.94 $4.56 $4.49 $5.42 $5.10 $5.25 $4.88 -5.24% <-IRR #YR-> 5 Cash Flow
P/OCF on Close 9.72 5.65 8.90 7.15 8.76 11.82 12.93 12.05 12.72 9.27 9.96 9.38 13.47% <-IRR #YR-> 10 CF - non cash
*Operational Cash Flow per share P/CF 10 Yrs 9.67 5 Yrs 9.96 7.42% <-IRR #YR-> 5 CF - non cash
-$1.83 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $4.29
-$5.62 $0.00 $0.00 $0.00 $0.00 $4.29
-$1.59 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $5.64
-$3.94 $0.00 $0.00 $0.00 $0.00 $5.64
OPM 6.92% 4.64% 13.95% 8.96% 5.26% 10.82% 9.38% 7.97% 8.07% 8.04% 6.39% 5.70% should be zero, it is a check on calculations
Diff from Ave -14.1% -42.5% 73.1% 11.2% -34.8% 34.3% 16.4% -1.1% 0.2% -0.2% -20.7% -29.3% 0.00 <-Median-> 10 OPM
*Operational Profit Margin (CF/Revenue) Ratio OPM 10 Yrs 8.06% 5 Yrs 7.97%
Q3 2011
Curr Assets $49.55 $52.51 $58.64 $110.58 $97.35 $74.26 $76.88 $112.80 $209.67 $145.86 $184.06 $237.34 $241.52 Liq ratio of 1.5 and up, best Assets
Curr Liab. $69.93 $60.63 $113.14 $191.76 $184.44 $249.06 $165.50 $213.96 $317.20 $229.25 $194.92 $205.43 $217.82 0.55 <-Median-> 10 Liabilities
Liquidity 0.71 0.87 0.52 0.58 0.53 0.30 0.46 0.53 0.66 0.64 0.94 1.16 1.11 0.66 <-Median-> 5 Ratio
Liq. CF less inv. 0.96 1.16 0.32 -0.55 0.49 0.57 0.84 0.46 0.63 0.80 1.29 1.29 1.11 0.80 <-Median-> 5 Ratio
Assets $339.37 $330.38 $443.10 $794.36 $779.95 $767.64 $761.36 $924.27 $998.18 $994.91 $986.41 $1,032.14 $970.65 A/L ratio of 1.5 and up, best Assets
Liab. $108.21 $94.94 $191.94 $489.65 $342.53 $271.18 $226.63 $335.82 $363.14 $286.57 $239.33 $246.29 $303.68 2.79 <-Median-> 10 Liabilities
Liquidity 3.14 3.48 2.31 1.62 2.28 2.83 3.36 2.75 2.75 3.47 4.12 4.19 3.20 3.47 <-Median-> 5 Ratio
Book Value $231.16 $235.44 $251.15 $304.71 $437.43 $496.46 $534.73 $588.44 $635.04 $708.34 $747.09 $785.85 $666.97 233.78% <-Total Growth 10 Book Value
BV per share $10.79 $10.99 $11.73 $14.23 $17.21 $19.53 $21.04 $23.15 $24.99 $27.87 $29.39 $30.92 $26.24 $26.24 181.25% <-Total Growth 10 Book Value
Change 0.27% 1.85% 6.67% 21.32% 20.96% 13.50% 7.71% 10.04% 7.92% 11.54% 5.47% 5.19% -15.13% 0.8222 Current/Historical Book Value
P/BV (CL) 1.44 0.88 1.82 1.57 1.50 2.39 2.80 2.34 2.76 1.70 1.78 1.48 1.66 10.89% <-IRR #YR-> 10 Book Value
Change -25.50% -38.56% 106.82% -13.92% -4.75% 59.45% 17.55% -16.67% 18.18% -38.61% 4.85% -16.74% 11.85% 8.00% <-IRR #YR-> 5 Book Value
Leverage (A/BK) 1.47 1.40 1.76 2.61 1.78 1.55 1.42 1.57 1.57 1.40 1.32 1.31 1.46 1.56 <-Median-> 10 A/BV
Debt/Equity Ratio 0.47 0.40 0.76 1.61 0.78 0.55 0.42 0.57 0.57 0.40 0.32 0.31 0.46 0.56 <-Median-> 10 Debt/Eq Ratio
Sharerholders Equity (Assets less liabilities) P/BV 10 Yrs 2.01 5 Yrs 2.01
-$10.99 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $30.92
-$21.04 $0.00 $0.00 $0.00 $0.00 $30.92
ROE 10.7% 8.3% 11.2% 6.0% 5.7% 6.6% 8.33% <-Median-> 5 Compreh. Inc
Comprehensive Inc $63.18 $52.92 $79.40 $44.83 $44.86 $43.82 Compreh. Inc
ROE 2.7% 7.3% 8.3% 12.7% 8.1% 13.4% 14.0% 9.1% 13.2% 9.2% 10.4% 7.8% 8.5% Net Income/Shareholders' equity ROE
5Yr Median 7.3% 7.3% 8.1% 8.3% 12.7% 12.7% 13.2% 13.2% 10.4% 9.2% 9.2% ROE
Net Income $6.30 $17.24 $20.85 $38.70 $35.63 $66.65 $74.92 $53.55 $83.75 $64.94 $77.48 $60.98 $56.94 253.68% <-Total Growth 10 Net Income
Oper C. F. $39.26 $25.67 $94.61 $92.19 $66.37 $142.73 $115.09 $106.34 $122.12 $137.44 $109.05 $90.49 C F Statement  Oper C. F.
Invest. C. F -$21.36 -$7.77 -$116.57 -$308.71 -$72.85 -$73.88 -$52.69 -$120.06 -$133.52 -$98.96 -$41.85 -$63.21 C F Statement  Invest. C. F
Total Accruals -$11.60 -$0.66 $42.81 $255.22 $42.11 -$2.21 $12.51 $67.27 $95.15 $26.47 $10.28 $33.70 Accruals
Total Assets $339.37 $330.38 $443.10 $794.36 $779.95 $767.64 $761.36 $924.27 $998.18 $994.91 $986.41 $1,032.14 Balance Sheet Assets
Accruals Ratio -3.42% -0.20% 9.66% 32.13% 5.40% -0.29% 1.64% 7.28% 9.53% 2.66% 1.04% 3.27% Ratio
up/down/neutral
Chge in Close -25.30% -37.42% 120.62% 4.44% 15.21% 80.97% 26.61% -8.31% 27.54% -31.52% 10.58% -12.42%
Any Predictions?
Fin. C. F -$17.21 -$19.74 $24.57 $229.64 $5.62 -$71.07 -$60.34 $1.21 $14.66 -$28.65 -$16.57 -$4.10 C F Statement  Fin. C. F
Total Accruals $5.62 $19.08 $18.24 $25.58 $36.49 $68.86 $72.85 $66.06 $80.49 $55.11 $26.85 $37.80 Accruals
Accruals Ratio 1.66% 5.78% 4.12% 3.22% 4.68% 8.97% 9.57% 7.15% 8.06% 5.54% 2.72% 3.66% Ratio
Dec 10, 2011.  Last Estimates I got were for 2010 and 2011 with EPS of $3.47 and $3.95.
Sep 7, 2010.  Last I looked, I got estimates for 2010 and 2011 of $3.47 and $3.95 for earnings.
Jun 8, 2010.  When I last looked at this stock, I got estimates for 2009 and 2010 of $3.69 and $4.38 for earnings.
Apr 2009 AR 2008.  This is an ok stock.  I would not buy it now because the dividends never go up. This is not a dividend paying stock.  It does not raised its dividend.
How they make their money.
Canada Bread is a leading manufacturer and marketer of value-added flour based products, including fresh bread, rolls, bagels and sweet goods, frozen partially baked or par-baked breads and bagels, and specialty pasta and sauces. The Company markets products under a
number of leading brand names, including Dempster’s, Olafson’s, POM, Ben’s and Olivieri.
Canada Bread has operations in Canada, the United States and the United Kingdom. The Company is 89.8% owned by Maple Leaf Foods Inc.
Nov 2002. Toronto-based Maple Leaf Foods will merge its U.S., Canadian and British baking operations into a single business with Canada Bread Co. Ltd., of which Maple Leaf owns 68%. The move will transform 
Canada Bread from a Canadian company to one with an international presence in the baking industry, Maple Leaf officials say.  Canada Bread voted for this in Dec 2002 and it took place in 2003.
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.
Canada Bread
By The Investment Reporter
Buy for long-term gains and dividends.
Nov 8, 2011 13:15 EST 
Maple Leaf Foods Inc. 22.875 90.00%