This report is for educational purposes only, and not to provide investment advice.  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.
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Saputo Inc TSX: SAP-T OTC: SAPIF www.saputo.com Fiscal Yr: Mar 31
Year 3/31/00 3/31/01 3/31/02 3/31/03 3/31/04 3/31/05 3/31/06 3/31/07 3/31/08 3/31/09 3/31/10 3/31/11 3/30/12 3/30/13 #Y
Accting Rules C GAAP
Revenue* $1,860.9 $2,161.7 $3,457.4 $3,398.1 $3,570.2 $3,883 $4,022 $4,001 $5,059 $5,793 $5,811 $6,025 $6,725 $6,861 178.74% <-Total Growth 10 Revenue
Increase -2.86% 16.16% 59.94% -1.72% 5.06% 8.76% 3.58% -0.53% 26.44% 14.52% 0.30% 3.70% 11.61% 2.02% 10.79% <-IRR #YR-> 10 Revenue
Per Share 9.086 10.550 16.754 16.422 17.201 18.574 19.316 19.295 24.562 27.975 28.059 29.561 32.474 33.131 8.42% <-IRR #YR-> 5 Revenue
Price/Sales Ratio 0.83 0.85 0.95 0.69 0.94 0.86 0.91 1.20 1.13 0.79 1.05 1.48 1.43 1.40 10.85% <-IRR #YR-> 10 Rev per Share
*Revenue in M CDN $  P/S 10 yr  0.94 5 yr  1.13 8.88% <-IRR #YR-> 5 Rev per Share
-$2,162 $0 $0 $0 $0 $0 $0 $0 $0 $0 $6,025
-$4,022 $0 $0 $0 $0 $6,025
-$10.55 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $29.56
-$19.32 $0.00 $0.00 $0.00 $0.00 $29.56
EPS* $0.50 $0.54 $0.77 $0.83 $1.02 $1.10 $0.91 $1.14 $1.38 $1.35 $1.83 $2.16 $2.57 $2.83 I 303.74% <-Total Growth 10 Earnings
Increase 24.53% 8.08% 43.93% 7.79% 22.29% 8.37% -17.27% 25.27% 21.05% -2.17% 35.56% 18.03% 18.98% 10.12% 14.98% <-IRR #YR-> 10 Earnings
* ESP per share (Cdn GAAP) 18.87% <-IRR #YR-> 5 Earnings
-$0.54 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $2.16
-$0.91 $0.00 $0.00 $0.00 $0.00 $2.16
Pre-split '02 $0.24 $0.36
Pre-split '07 $0.12 $0.18 $0.22 $0.40 $0.48 $0.60 $0.72 $0.80
Div* $0.06 $0.09 $0.11 $0.20 $0.24 $0.30 $0.36 $0.39 $0.46 $0.54 $0.58 $0.63 $0.64 $0.64 594.44% <-Total Growth 10 Dividends
Increase 0.00% 50.00% 22.22% 81.82% 20.00% 25.00% 20.00% 8.33% 17.95% 17.39% 6.48% 8.70% 2.40% 0.00% 18.97% <-Median-> 10 Dividends
Yield H/L 0.68% 1.01% 0.91% 1.43% 1.74% 1.82% 1.95% 1.99% 1.80% 2.22% 2.22% 1.76% 1.81% <-Median-> 10 Dividends
Yield on High 0.58% 0.89% 0.69% 1.19% 1.49% 1.65% 1.85% 1.69% 1.49% 1.85% 1.86% 1.43% 1.57% <-Median-> 10 Dividends
Yield on Low 0.82% 1.18% 1.31% 1.80% 2.11% 2.02% 2.07% 2.43% 2.26% 2.77% 2.74% 2.28% 2.19% <-Median-> 10 Dividends
Yield on Cl 0.80% 1.00% 0.69% 1.78% 1.49% 1.88% 2.04% 1.69% 1.66% 2.44% 1.94% 1.43% 1.38% 1.38% 1.73% <-Median-> 10 Dividends
Payout Ratio 12.12% 16.82% 14.29% 24.10% 23.65% 27.27% 39.56% 34.21% 33.33% 40.00% 31.42% 28.94% 24.90% 22.61% 30.18% <-Median-> 10 Dividends
Payout Ratio CF 7.42% 7.87% 11.22% 18.51% 17.32% 23.34% 25.02% 23.54% 32.55% 23.93% 20.40% 21.59% 21.26% 18.29% 34.51% <-IRR #YR-> 10 Dividends
Median Div Yd 4.14% 10 7.17% 15 Yield  1.99% 1.69% Payout 33.33% 23.54% 11.66% <-IRR #YR-> 5 Dividends
* Dividends per share  11.6% years 11.6% years Last Div Chge ---> $0.15 $0.16 10.3%
-$0.09 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.46 $0.00 $0.00 $0.63
-$0.36 $0.00 $0.00 $0.00 $0.00 $0.63
I am earning RRSP $19.91 2006 3.21% Pension $22.06 2007 2.90%
Yield if held 5 yrs 2.95% 2.54% 3.39% 4.05% 3.21% 3.29% 3.92% 3.48% 3.39% 3.27% 2.51% Ave H/L Yield on your  Dividends
Yield if held 10 yrs 6.78% 5.72% 6.50% 7.03% 5.27% 4.57% Ave H/L original money Dividends
Graham Price $5.85 $6.63 $8.70 $9.58 $11.28 $12.48 $11.74 $13.77 $15.62 $17.01 $20.09 $22.51 $24.36 $25.57
Prem/Disc High 76.77% 53.13% 82.86% 76.18% 43.15% 46.02% 66.05% 67.70% 96.95% 71.32% 53.55% 94.38% 69.51% <-Median-> 10 Graham price
Prem/Disc Low 25.68% 15.03% -3.54% 16.15% 0.82% 18.82% 48.38% 16.79% 30.09% 14.59% 4.55% 21.98% 16.47% <-Median-> 10 Graham price
Prem/Disc Average 51.22% 34.08% 39.66% 46.17% 21.98% 32.42% 57.21% 42.25% 63.52% 42.96% 29.05% 58.18% 42.60% <-Median-> 10 Graham price
Prem/Disc Cl 28.25% 35.78% 82.86% 17.45% 43.15% 27.87% 50.47% 67.70% 77.17% 29.93% 47.27% 94.38% 90.13% 81.18% 48.87% <-Median-> 10 Graham price
Pre-split '07 $15.00 $18.00 $31.80 $22.50 $32.30 $31.92 $35.34 $46.18
Price Cl March $7.50 $9.00 $15.90 $11.25 $16.15 $15.96 $17.67 $23.09 $27.68 $22.10 $29.58 $43.76 $46.32 $46.32 386.22% <-Total Growth 10 Stock Price
Increase -24.15% 20.00% 76.67% -29.25% 43.56% -1.18% 10.71% 30.67% 19.88% -20.16% 33.85% 47.94% 5.85% 0.00% 17.13% <-IRR #YR-> 10 Stock Price
P/E 15.15 16.82 20.65 13.55 15.91 14.51 19.42 20.25 20.06 16.37 16.16 20.26 18.02 16.37 19.89% <-IRR #YR-> 5 Stock Price
Trailing P/E 18.87 18.18 29.72 14.61 19.46 15.72 16.06 25.37 24.28 16.01 21.91 23.91 21.44 18.02 19.00% <-IRR #YR-> 10 Price & Div
Median 5 Yrs 2.03% 1.86% Div %  5, 10 yrs Price Inc 30.67% P/E: Y-T 20.06 23.91 21.91% <-IRR #YR-> 5 Price & Div
-$9.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $43.76
-$17.67 $0.00 $0.00 $0.00 $0.00 $43.76
-$9.00 $0.11 $0.20 $0.24 $0.30 $0.36 $0.39 $0.46 $0.54 $0.58 $44.39
-$17.67 $0.39 $0.46 $0.54 $0.58 $44.39
Price H/L Average $8.84 $8.89 $12.14 $14.00 $13.76 $16.53 $18.46 $19.59 $25.55 $24.32 $25.92 $35.61 300.68% <-Total Growth 10 Stock Price
Increase -6.29% 0.49% 36.64% 15.29% -1.70% 20.09% 11.71% 6.08% 30.44% -4.82% 6.60% 37.38% 14.89% <-IRR #YR-> 10 Stock Price
P/E 17.87 16.61 15.77 16.87 13.56 15.03 20.29 17.18 18.51 18.01 14.16 16.49 14.04% <-IRR #YR-> 5 Stock Price
Trailing P/E 22.25 17.95 22.70 18.18 16.58 16.28 16.78 21.52 22.41 17.62 19.20 19.46 16.95% <-IRR #YR-> 10 Price & Div
Median 5 Yrs 2.13% 2.06% Div %  5, 10 yrs Price Inc 6.60% P/E: Y-T 17.18 19.46 16.17% <-IRR #YR-> 5 Price & Div
-$8.89 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $35.61
-$18.46 $0.00 $0.00 $0.00 $0.00 $35.61
-$8.89 $0.11 $0.20 $0.24 $0.30 $0.36 $0.39 $0.46 $0.54 $0.58 $36.24
-$18.46 $0.39 $0.46 $0.54 $0.58 $36.24
Hi Mths Jul-Aug Aug-Sep Mar Apr-Jun Mar Dec Jul Mar Dec Jun 08 Dec 09 Mar 11
Pre-split '07 $20.68 $20.30 $31.80 $33.75 $32.30 $36.45 $39.00 $46.18
Price Hi $10.34 $10.15 $15.90 $16.88 $16.15 $18.23 $19.50 $23.09 $30.77 $29.14 $30.84 $43.76 331.13% <-Total Growth 10 Stock Price
Increase -8.62% -1.81% 56.65% 6.13% -4.30% 12.85% 7.00% 18.41% 33.26% -5.30% 5.83% 41.89% 15.73% <-IRR #YR-> 10 Stock Price
P/E 20.88 18.97 20.65 20.33 15.91 16.57 21.43 20.25 22.30 21.59 16.85 20.26 17.55% <-IRR #YR-> 5 Stock Price
Trailing P/E 26.01 20.51 29.72 21.92 19.46 17.96 17.73 25.37 26.99 21.12 22.84 23.91 17.60% <-IRR #YR-> 10 Price & Div
Median 5 Yrs Price Inc 18.41% P/E: Y-T 20.26 23.91 19.57% <-IRR #YR-> 10 Price & Div
-$10.15 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $43.76
-$19.50 $0.00 $0.00 $0.00 $0.00 $43.76
Low Mths Mar Nov May Dec Apr Feb May Apr Jun Jan 09 May 09 May 10
Pre-split '07 $14.70 $15.25 $16.78 $22.25 $22.75 $29.66 $34.85 $32.16
Price Low $7.35 $7.63 $8.39 $11.13 $11.38 $14.83 $17.43 $16.08 $20.33 $19.49 $21.00 $27.46 260.13% <-Total Growth 10 Stock Price
Increase -2.81% 3.74% 10.00% 32.64% 2.25% 30.37% 17.50% -7.72% 26.40% -4.11% 7.75% 30.76% 13.67% <-IRR #YR-> 10 Stock Price
P/E 14.85 14.25 10.89 13.40 11.21 13.48 19.15 14.11 14.73 14.44 11.48 12.71 9.52% <-IRR #YR-> 5 Stock Price
Trailing P/E 18.49 15.40 15.68 14.45 13.70 14.61 15.84 17.67 17.83 14.12 15.56 15.01 15.53% <-IRR #YR-> 10 Price & Div
Median 5 Yrs Price Inc 17.07% P/E: Y-T 13.58 11.55% <-IRR #YR-> 5 Price & Div
-$7.63 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $27.46
-$17.43 $0.00 $0.00 $0.00 $0.00 $27.46
Market Cap $1,536 $1,844 $3,281 $2,328 $3,352 $3,337 $3,679 $4,788 $5,701 $4,577 $6,126 $8,920 $9,592 $9,592
# of Sh in M 204.8 204.9 206.4 206.9 207.6 209.1 208.2 207.4 206.0 207.1 207.1 203.8 207.1 207.1 Share Capital Shares
Increase 5.42% 0.05% 0.72% 0.27% 0.31% 0.72% -0.39% -0.42% -0.67% 0.55% 0.00% -1.57% 1.60% 0.00% 0.13% <-Median-> 10 Shares
CF fr Op $M 165.6 234.4 202.2 223.5 287.6 268.7 299.6 343.5 291.1 467.3 583.6 590.2 623.3 724.8 151.78% <-Total Growth 10 Cash Flow
OPS $0.81 $1.14 $0.98 $1.08 $1.39 $1.29 $1.44 $1.66 $1.41 $2.26 $2.82 $2.90 $3.01 $3.50 I 153.10% <-Total Growth 10 Cash Flow
Increase 59.36% 41.48% -14.34% 10.24% 28.26% -7.24% 11.94% 15.15% -14.69% 59.67% 24.89% 2.74% 3.96% 16.28% 11.09% <-Median-> 10 Cash Flow
Chge Non-W cap $10.36 -$44.31 $43.22 $26.59 $13.72 $30.44 -$34.16 -$28.68 $99.79 -$77.82 -$60.78 $41.99 9.73% <-IRR #YR-> 10 Cash Flow
CFPS $0.86 $0.93 $1.19 $1.21 $1.45 $1.43 $1.27 $1.52 $1.90 $1.88 $2.52 $3.10 $3.01 $3.50 15.01% <-IRR #YR-> 5 Cash Flow
Increase 7.98% 28.20% 1.63% 20.09% -1.43% -10.92% 19.12% 24.99% -0.89% 34.24% 22.84% 12.83% <-IRR #YR-> 10 Cash Flow
P/OCF on Cl 8.73 9.70 13.37 9.31 11.13 11.15 13.86 15.21 14.59 11.75 11.72 14.11 15.39 13.23 19.46% <-IRR #YR-> 5 Cash Flow
*Operational Cash Flow per share P/CF 10 yr 12.56 5 yr  14.11
-$1.44 $0.00 $0.00 $0.00 $0.00 $2.90
-$0.93 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $3.10
-$1.27 $0.00 $0.00 $0.00 $0.00 $3.10
OPM 8.90% 10.84% 5.85% 6.58% 8.05% 6.92% 7.45% 8.59% 5.75% 8.07% 10.04% 9.79% should be zero, it is a check on calculations
Diff from Ave. 14.8% 39.9% -24.5% -15.1% 3.9% -10.7% -3.9% 10.8% -25.8% 4.1% 29.6% 26.4% 0.00 <-Median-> 10 OPM
*Operational Profit Margin (CF/Revenue) Ratio OPM 10 Yrs 7.75% 5 Yrs 8.59% OPM
Curr Assets $413.81 $698.48 $713.52 $687.75 $753.61 $836.01 $891.87 $1,090.19 $1,179.50 $1,125.7 $1,046.4 $1,312.1 Liq ratio of 1.5 and up, best Assets
Curr Liab. $242.57 $455.60 $454.61 $418.42 $456.41 $383.37 $468.25 $569.87 $763.21 $958.9 $690.7 $971.2 1.61 <-Median-> 10 Liability
Liquidity 1.71 1.53 1.57 1.64 1.65 2.18 1.90 1.91 1.55 1.17 1.51 1.35 1.51 <-Median-> 5 Ratio
Assets $1,373.57 $2,012.98 $2,046.68 $1,970.69 $2,069.55 $2,133.07 $2,253.93 $2,488.37 $2,733.48 $3,499.1 $3,253.5 $3,664.3 A/L ratio of 1.5 and up, best Assets
Liab. $744.67 $1,265.08 $1,146.09 $954.18 $912.72 $817.22 $851.39 $955.93 $1,114.32 $1,526.8 $1,224.5 $1,538.7 2.42 <-Median-> 10 Liability
Asset/Liab Ratio 1.84 1.59 1.79 2.07 2.27 2.61 2.65 2.60 2.45 2.29 2.66 2.38 2.45 <-Median-> 5 Ratio
Book Value $629 $748 $901 $1,017 $1,157 $1,316 $1,403 $1,532 $1,619 $1,972 $2,029 $2,126 $2,126 184.21% <-Total Growth 10 Book Value
BV per share $3.07 $3.65 $4.36 $4.91 $5.57 $6.29 $6.74 $7.39 $7.86 $9.52 $9.80 $10.43 $10.26 $10.26 185.71% <-Total Growth 10 Book Value
Change 32.60% 18.87% 19.56% 12.57% 13.46% 12.93% 7.01% 9.72% 6.37% 21.15% 2.87% 6.44% -1.57% 1.4184 Current/Historical Book Value
P/BV (CL) 2.44 2.47 3.64 2.29 2.90 2.54 2.62 3.12 3.52 2.32 3.02 4.20 4.51 11.07% <-IRR #YR-> 10 Book Value
Change -42.80% 0.95% 47.76% -37.15% 26.53% -12.49% 3.46% 19.09% 12.70% -34.10% 30.11% 38.99% 7.54% 9.14% <-IRR #YR-> 5 Book Value
Leverage (A/BK) 2.18 2.69 2.27 1.94 1.79 1.62 1.61 1.62 1.69 1.77 1.60 1.72 0.00 1.71 <-Median-> 10 A/BV
Debt/Equity Ratio 1.18 1.69 1.27 0.94 0.79 0.62 0.61 0.62 0.69 0.77 0.60 0.72 0.71 <-Median-> 10 Debt/Eq Ratio
Median P/BV 10 yr Ave 2.96 5 yr Ave 3.12
-$3.65 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $10.43
-$6.74 $0.00 $0.00 $0.00 $0.00 $10.43
ROE 15.2% 13.9% 22.4% 8.8% 18.5% 15.21% <-Median-> 5 Compreh. Inc
Comprehensive Inc $233.07 $224.45 $441.58 $178.45 $392.96 Compreh. Inc
ROE 15.9% 14.7% 17.8% 17.1% 18.4% 17.6% 13.7% 15.6% 17.8% 14.1% 18.9% 21.2%
5Yr Median 16.7% 15.9% 15.9% 17.1% 17.1% 17.6% 17.6% 17.1% 17.6% 15.6% 15.6% 17.8%
Net Income $100.07 $110.24 $160.16 $173.73 $212.37 $232.15 $192.10 $238.47 $288.20 $278.95 $382.71 $451.12 309.21% <-Total Growth 10 Net Income
Oper C. F. $165.60 $234.41 $202.24 $223.53 $287.57 $268.68 $299.57 $343.50 $291.06 $467.29 $583.62 $590.19 C F Statement Oper C. F.
Invest. C. F -$35.14 -$94.47 -$84.03 -$62.92 -$187.19 -$75.37 -$184.28 -$110.24 -$354.44 -$755.37 -$172.91 -$373.22 C F Statement Invest. C. F
Total Accruals -$30.40 -$29.70 $41.96 $13.11 $111.98 $38.84 $76.81 $5.20 $351.58 $567.03 -$27.99 $234.15
Total Assets $1,411.00 $2,012.98 $2,046.68 $1,970.69 $2,069.55 $2,133.07 $2,253.9 $2,488.4 $2,733.5 $3,499.1 $3,253.5 $3,664.3 Balance Sheet
Accruals Ratio -2.15% -1.48% 2.05% 0.67% 5.41% 1.82% 3.41% 0.21% 12.86% 16.20% -0.86% 6.39% Oper C. F. Covers Investing C.F. and dividends?
chge in CL -24.15% 20.00% 76.67% -29.25% 43.56% -1.18% 10.71% 30.67% 19.88% -20.16% 33.85% 47.94% prediction - not bad
Expected down down up
What happened? down up up down up down up
Fin. C. F. -$68.45 -$50.64 -$56.15 $161.58 -$391.50 -$195.70 C F Statement Fin. C. F.
Total Accruals $145.27 $55.84 $407.72 $405.45 $363.52 $429.86
Accruals Ratio 6.45% 2.24% 14.92% 11.59% 11.17% 11.73%
July 2, 2011.  Last I looked I got estimates for 2011 and 2012 of $2.02 and $2.33 for EPS and $2.59 and $2.95 for CF.
Jun 8, 2010.  When I last looked at this stock, I got estimates for 2009 and 2010 of $1.55 and $1.80 for earnings and $2.09 and $2.33 for CF.
Jul 13, 2009. When I last look at this stock, I got earnings estimate of $1.40 and $1.60 for Mar 2009 and 2010 year ends.  Earnings for 2009 were $1.37; estimate for 2010 lowered to $1.55.
AP 2008 - Stock is doing well.  Accrual Ratio is rather high at 12.86%.
AP 2007 - Revenue is not increasing much, but earnings are going up.  Besides revenue increase, stock is OK.
How they make their money
This company is a dairy processor and cheese producer in Canada, USA, Argentina, UK and Europe. It is also the largest snack-cake manufacturer in Canada that accounts for about 3% of its business.
Jolina Capital Inc. owns 33.67% of common shares. Mr. Lino Saputo, the CEO of Saputo controls, Jolina Capital.
This company is in the Consumer Staple Index of TSX
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For all Ratios, lower is better when looking for a good stock price.  The exception is for yield and here you want a higher yield to indicate a good stock price.