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/
PFB Corp       www.pfbcorp.com   PFB     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         #Y    
Revenue*   $33.3 $37.4 $40.2 $39.3 $41.4 $52.1 $80.4 $78.2 $82.9 $79.8 $65.9 $64.6 <-12 mths   76.33% <-Total Growth   10 Revenue  
Increase     12.19% 7.53% -2.18% 5.36% 25.69% 54.40% -2.73% 6.01% -3.75% -17.39% -1.99% <-12 mths   7.06% <-IRR #YR->   10 Revenue  
Rev per Share   $5.91 $6.62 $7.13 $7.11 $7.28 $7.77 $11.96 $11.65 $12.60 $12.14 $10.04 $9.76 <-12 mths   4.83% <-IRR #YR->   5 Revenue  
P/S (Price/Sales)   0.80 0.45 0.56 0.75 0.69 0.63 1.15 0.82 0.73 0.29 0.54 0.59 <-12 mths   5.44% <-IRR #YR->   10 Rev Per share  
Averages             P/S 10 Yrs 0.66 5Yrs 0.70       5.24% <-IRR #YR->   5 Rev Per share  
*Revenue in M CDN $                                         
    -$33.3 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $65.9                  
              -$52.1 $0.0 $0.0 $0.0 $0.0 $65.9                  
    -$5.9 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $0.0 $10.0                  
              -$7.8 $0.0 $0.0 $0.0 $0.0 $10.0                  
Yr 2010 Yr 2011
EPS*   $0.44 $0.41 $0.63 $0.50 $0.39 $0.32 $0.92 $0.79 $0.60 $0.11 $0.56 $0.36 <-12 mths   27.27% <-Total Growth   9 Earnings  
Increase     -6.82% 53.66% -20.63% -22.00% -17.95% 187.50% -14.13% -24.05% -81.67% 409.09% -35.71%     2.44% <-IRR #YR->   10 Earnings  
* ESP per share (Cdn GAAP)                           11.84% <-IRR #YR->   5 Earnings  
                                           
    -$0.44 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.56                  
              -$0.32 $0.00 $0.00 $0.00 $0.00 $0.56                  
                                           
Special Div     $1.25 $0.75 $0.05 $0.07 $0.07 $0.10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00              
Div* $0.10 $0.10 $0.10 $0.15 $0.15 $0.15 $0.15 $0.24 $0.24 $0.24 $0.24 $0.24 $0.24 $0.24   140.00% <-Total Growth   10 Dividends  
Increase 0.00% 0.00% 0.00% 50.00% 0.00% 0.00% 0.00% 60.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%   11.00% <-Average   10 Dividends  
Yield H/L 1.72% 2.00% 2.56% 4.55% 2.90% 2.79% 2.68% 2.56% 2.29% 2.70% 3.89% 4.72% 3.98%     3.16% <-Average   10 Dividends  
Yield on Cl 2.30% 2.11% 3.39% 3.75% 2.83% 2.97% 3.06% 1.75% 2.53% 2.61% 6.82% 4.40% 4.17% 3.88%   3.41% <-Average   10 Dividends  
Payout Ratio   22.7% 24.4% 23.8% 30.0% 38.5% 46.9% 26.1% 30.4% 40.0% 218.2% 42.9% 66.7%     52.10% <-Average   10 Dividends  
Payout Ratio CF   10.1% 2.5% 20.8% 27.1% 25.6% 44.9% 15.1% 53.3% 16.7% 154.6% 14.2% 108.0%     37.50% <-Average   10 Dividends  
Average 5 Yrs   Div Yd 5.33% in 5 yrs 6.80% in 10 yrs Yield  3.23% 3.62% Payout 71.50% 50.79%       9.15% <-IRR #YR->   10 Reg Dividends  
* Dividends per share (excluding special dividends) 5.00% 5 5.00% 10                   9.86% <-IRR #YR->   5 Reg Dividends  
                                           
    -$0.10 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.24                  
              -$0.15 $0.00 $0.00 $0.00 $0.00 $0.24                  
                                           
H/LYield held 5 yrs 3.88% 3.74% 4.69% 2.78% 2.59% 3.00% 6.15% 7.27% 4.64% 4.47% 4.29% 2.56% 2.29% Ave H/L Yield on your    Dividends  
H/LYield held 10 yrs 5.83% 8.97% 7.50% 4.44% 4.14% 4.80% 6.15% 7.27% Ave H/L original money   Dividends  
                                           
Graham No.   $6.69 $6.60 $7.93 $7.31 $6.51 $5.80 $10.38 $10.07 $9.41 $3.99 $9.25 $7.41 #VALUE!   Cl Pr higher/lower by?     Graham Price  
Prem /Disc. High   -17.78% -19.68% -49.58% -14.50% -9.53% 8.63% 33.43% 33.11% 11.53% 139.07% -24.52% -8.94%     10.79% <-Average   10 Graham Price  
Prem /Disc. Low   -32.73% -62.11% -67.23% -43.91% -25.51% -15.51% -52.70% -24.71% -22.99% -30.41% -65.61% -28.23%     -41.07% <-Average   10 Graham Price  
Prem /Disc. Cl   -28.99% -55.29% -49.58% -27.50% -22.44% -15.51% 31.98% -5.63% -2.39% -11.88% -41.07% -22.43% #VALUE!   -19.93% <-Average   10 Graham Price  
                                           
Price Cl $4.35 $4.75 $2.95 $4.00 $5.30 $5.05 $4.90 $13.70 $9.50 $9.19 $3.52 $5.45 $5.75 $6.19     94.92% <-Total Growth 10 Stock Price  
Increase -26.89% 9.20% -37.89% 35.59% 32.50% -4.72% -2.97% 179.59% -30.66% -3.26% -61.70% 54.83% 5.50% 7.65%     6.90% <-IRR #YR-> 10 Stock Price  
P/E   10.80 7.20 6.35 10.60 12.95 15.31 14.89 12.03 15.32 32.00 9.73 15.97 #VALUE!     -15.94% <-IRR #YR-> 5 Stock Price  
Trailing P/E     6.70 9.76 8.41 10.10 12.56 42.81 10.33 11.63 5.87 49.55 10.27 17.19     16.48% <-IRR #YR-> 10 Price & Div  
Median 5 Yrs       2.53% 9.58% Div %  5, 10 yrs   Price Inc -3.26% P/E: Y-T 15.32 10.33       -13.41% <-IRR #YR-> 5 Price & Div  
                                           
      -$2.95 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $5.75                
                -$13.70 $0.00 $0.00 $0.00 $0.00 $5.75                
      -$2.95 $0.90 $0.20 $0.22 $0.22 $0.34 $0.24 $0.24 $0.24 $0.24 $5.99                
                -$13.70 $0.24 $0.24 $0.24 $0.24 $5.99                
                                           
Price Ave H/L $5.80 $5.00 $3.90 $3.30 $5.18 $5.37 $5.60 $9.38 $10.49 $8.88 $6.17 $5.08 $6.04       54.74% <-Total Growth 10 Stock Price  
Increase 7.41% -13.79% -22.00% -15.38% 56.82% 3.77% 4.28% 67.50% 11.83% -15.40% -30.54% -17.60% 18.80%       4.46% <-IRR #YR-> 10 Stock Price  
P/E   11.36 9.51 5.24 10.35 13.77 17.50 10.20 13.28 14.79 56.05 9.07 16.76       -8.44% <-IRR #YR-> 5 Stock Price  
Trailing P/E     8.86 8.05 8.21 10.74 14.36 29.31 11.40 11.23 10.28 46.18 10.78       11.94% <-IRR #YR-> 10 Price & Div  
Median 5 Yrs       3.06% 7.48% Div %  5, 10 yrs   Price Inc -15.40% P/E: Y-T 14.79 11.23       -5.38% <-IRR #YR-> 5 Price & Div  
                                           
      -$3.90 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $6.04                
                -$9.38 $0.00 $0.00 $0.00 $0.00 $6.04                
      -$3.90 $0.90 $0.20 $0.22 $0.22 $0.34 $0.24 $0.24 $0.24 $0.24 $6.28                
                -$9.38 $0.24 $0.24 $0.24 $0.24 $6.28                
                                           
Hi Mths May Jun Feb Feb Jul Dec Apr Dec Jan Jan Jan Oct May                
Price Hi $7.35 $5.50 $5.30 $4.00 $6.25 $5.89 $6.30 $13.85 $13.40 $10.50 $9.55 $6.98 $6.75       27.36% <-Total Growth 10 Stock Price  
Increase 5.00% -25.17% -3.64% -24.53% 56.25% -5.76% 6.96% 119.84% -3.25% -21.64% -9.05% -26.91% -3.30%       2.45% <-IRR #YR-> 10 Stock Price  
P/E   12.50 12.93 6.35 12.50 15.10 19.69 15.05 16.96 17.50 86.82 12.46 18.75       -13.39% <-IRR #YR-> 5 Stock Price  
Trailing P/E     12.05 9.76 9.92 11.78 16.15 43.28 14.57 13.29 15.92 63.45 12.05                
Median 5 Yrs               Price Inc -9.05% P/E: Y-T 17.50 14.57                
                                           
      -$5.30 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $6.75                
                -$13.85 $0.00 $0.00 $0.00 $0.00 $6.75                
                                           
Low Mths Aug Apr Dec Mar Jan Sep Oct Jan Nov Dec Nov Apr Aug                
Price Low $4.25 $4.50 $2.50 $2.60 $4.10 $4.85 $4.90 $4.91 $7.58 $7.25 $2.78 $3.18 $5.32       112.80% <-Total Growth 10 Stock Price  
Increase 11.84% 5.88% -44.44% 4.00% 57.69% 18.29% 1.03% 0.20% 54.38% -4.35% -61.66% 14.39% 67.30%       7.84% <-IRR #YR-> 10 Stock Price  
P/E   10.23 6.10 4.13 8.20 12.44 15.31 5.34 9.59 12.08 25.27 5.68 14.78       1.62% <-IRR #YR-> 5 Stock Price  
Trailing P/E     5.68 6.34 6.51 9.70 12.56 15.34 8.24 9.18 4.63 28.91 9.50                
Median 5 Yrs               Price Inc 14.39% P/E: Y-T 12.08 9.18              
                                           
      -$2.50 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $5.32                
                                   
Market Cap   $27 $17 $23 $29 $29 $33 $92 $64 $60 $23 $36 $38            
                                       
# of Sh in M 5.641 5.648 5.642 5.534 5.688 6.700 6.722 6.713 6.580 6.573 6.569 6.620
Increase     0.12% -0.10% -1.91% 2.78% 17.78% 0.33% -0.14% -1.97% -0.12% -0.06% 0.78%     1.67% <-Average   10 Cash Flow
CF fr Op $M $5.560 $22.300 $4.060 $3.058 $3.332 $2.236 $10.652 $3.021 $9.473 $1.020 $11.138 $1.471 <-12 mths 100.32% <-Total Growth   10 Cash Flow
OPS $0.99 $3.95 $0.72 $0.55 $0.59 $0.33 $1.58 $0.45 $1.44 $0.16 $1.70 $0.22 <-12 mths 72.02% <-Total Growth   10 Cash Flow
Increase   #DIV/0! 300.58% -81.78% -23.22% 6.01% -43.02% 374.81% -71.60% 219.89% -89.22% 992.59% -86.90%   158.50% <-Average   10 Cash Flow
Non-Cash CF    -$1.40 $3.22 $0.82 $1.14 $1.14 $1.57 -$2.50 $4.90 -$2.64 -$2.64 -$3.01 $0.00 -8.96% <-IRR #YR-> 10 Cash Flow
OPS non-cash   $0.74 $4.52 $0.86 $0.76 $0.79 $0.57 $1.21 $1.18 $1.04 -$0.25 $1.24 $0.22 38.41% <-IRR #YR-> 5 Cash Flow
Increase   #DIV/0! 512.71% -80.86% -12.30% 3.64% -27.74% 113.48% -2.70% -12.00% -124% -602% -82%   -13.40% <-IRR #YR-> 10 CF - non-cash
P/CF on Cl -0.2 0.0 -0.6 -0.2 -0.1 0.2 0.3 0.3 0.1 -5.6 -0.2 -0.4 16.86% <-IRR #YR-> 5 CF - non-cash
Averages P/CF 10 Yrs -0.60 5 Yrs -1.03
*Operational Cash Flow per share
-$3.95 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1.70  
-$0.33 $0.00 $0.00 $0.00 $0.00 $1.70    
-$4.52 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $1.24    
-$0.57 $0.00 $0.00 $0.00 $0.00 $1.24    
                                   
OPM 16.68% 59.64% 10.10% 7.78% 8.04% 4.29% 13.25% 3.86% 11.42% 1.28% 16.89%     should be zero, it is a check on calculations      
Diff from Ave   22.2% 336.8% -26.0% -43.1% -41.1% -68.6% -3.0% -71.7% -16.3% -90.6% 23.7%       0.00% <-Average   10 OPM
*Operational Profit Margin (CF/Revenue) Ratio OPM 10 Yrs 13.66% 5 Yrs 9.34%    
                        Q3 2010                
Curr Assets         $15.51 $16.11 $20.69 $28.05 $23.91 $25.10 $21.77 $24.61 $24.76     Liq ratio of 1.5 and up, best     Assets  
Curr Liab.         $4.25 $3.38 $10.69 $14.54 $10.86 $13.01 $9.83 $9.44 $9.51     2.65 <-Average   8 Liabilities  
Liquidity         3.65 4.76 1.94 1.93 2.20 1.93 2.22 2.61 2.60     2.18 <-Average   5 Ratio  
                                           
Assets       $30.31 $31.25 $31.65 $44.45 $54.04 $53.14 $58.27 $61.67 $63.25 $63.54     A/L ratio of 1.5 and up, best   Assets  
Liab.       $5.26 $4.96 $4.17 $13.15 $19.05 $14.86 $15.07 $19.29 $18.67 $18.64     4.43 <-Average   9 Liabilities  
Liquidity       5.76 6.30 7.59 3.38 2.84 3.58 3.87 3.20 3.39 3.41     3.37 <-Average   5 Ratio  
                                           
Book Value   $25.50 $26.66 $25.05 $26.29 $27.48 $31.30 $34.99 $38.27 $43.20 $42.38 $44.59 $44.91   74.88% <-Total Growth 10 Book Value  
BV per share   $4.52 $4.72 $4.44 $4.75 $4.83 $4.67 $5.21 $5.70 $6.57 $6.45 $6.79 $6.78   50.17% <-Total Growth 10 Book Value  
Change     4.42% -5.93% 6.98% 1.70% -3.30% 11.43% 9.54% 15.15% -1.80% 5.28% -0.06%     0.6814 Current/Historical   Book Value  
P/BV (CL)   1.05 0.63 0.90 1.12 1.05 1.05 2.63 1.67 1.40 0.55 0.80 0.85   4.15% <-IRR #YR->   10 Book Value  
Change     -40.53% 44.14% 23.85% -6.31% 0.34% 150.91% -36.69% -15.99% -60.99% 47.06% 5.57% 7.76% <-IRR #YR->   5 Book Value  
Leverage (A/BK)   0.00 0.00 1.21 1.19 1.15 1.42 1.54 1.39 1.35 1.46 1.42 1.41     1.21 <-Average   10 A/BV  
Averages               P/BV 10 Yrs 1.18 5 Yrs 1.41   1.43 <-Average   5 A/BV  
                                 
  -$4.52 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $6.79                  
            -$4.67 $0.00 $0.00 $0.00 $0.00 $6.79                  
                                         
ROE     33.8% 14.1% 10.7% 8.0% 6.1% 16.6% 13.0% 9.0% 1.7% 8.3% 5.2%     Net Income/Shareholders' equity          
5Yr Running Ave             14.2% 11.2% 11.2% 10.7% 9.1% 9.4% 7.3%                
                                         
Net Income $3.08 $3.36 $9.00 $3.54 $2.80 $2.20 $1.92 $5.83 $4.98 $3.90 $0.70 $3.69 $2.36 <-12 mths 9.82% <-Total Growth 10 Net Income  
Oper C. F.         $3.06 $3.33 $2.24 $10.65 $3.02 $9.47 $1.02 $11.14 $1.47 <-12 mths     Cash Flow Statement CF from continuing operations  
Invest. C. F         $0.00 -$0.53 -$2.73 -$2.81 -$5.60 -$4.59 -$10.84 -$1.74 -$2.14 <-12 mths     Cash Flow Statement      
Total Accruals         -$0.26 -$0.61 $2.42 -$2.02 $7.55 -$0.98 $10.52 -$5.70 $3.03 <-12 mths              
Total Assets         $31.25 $31.65 $44.45 $54.04 $53.14 $58.27 $61.67 $63.25 $63.54 <-12 mths     Balance Sheet        
Accruals Ratio         -0.82% -1.92% 5.44% -3.73% 14.21% -1.68% 17.06% -9.02% 4.76% <-----              
up/down/neutral                               Need free cash flow (cash from operations, with depreciation and amortization added back and capital spending subtracted) to amply cover the payouts.
Chge in Close -26.89% 9.20% -37.89% 35.59% 32.50% -4.72% -2.97% 179.59% -30.66% -3.26% -61.70% 54.83% 5.50%                
Any Predictions?                                        
                                           
Fin. C. F         $0.00 -$1.51 -$0.85 -$1.34 -$2.30 -$2.32 $4.72 -$2.33 -$2.22 <-12 mths              
Total Accruals         -$0.26 $0.90 $3.27 -$0.67 $9.85 $1.34 $5.81 -$3.38 $5.24 <-12 mths              
Accruals Ratio         -0.82% 2.85% 7.35% -1.25% 18.53% 2.30% 9.41% -5.34% 8.25%                
                                         
                                           
                                           
Oct 31, 2009.  In Aug and Sep this year, one director did a lot of selling.                              
                                           
How they make their money.                                      
PFB Corporation, through its wholly-owned subsidiaries, is a vertically-integrated manufacturer of proprietary insulating building products that are based on expanded polystyrene (EPS) technology.        
This expanded polystyrene (EPS) rigid insulation is used in a wide variety of residential and commercial construction projects across North America.                
It was founded in 1968 as Plasti-Fab Ltd, now a subsidiary of PFB.   Directors and officers own 57% of the issued and outstanding common shares as of December 31, 2008.                                          
                                         
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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Smith, C. Alan     CEO   2.901   43.82%                            
Baker, Frank Bernard   Dir   0.575   8.69%                            
Baker Investments LLC       0.675   10.20%                            
Kernaghan, Edward James       0.965   14.57%                            
              77.28%