The Deen's ListTM
A service of Deen Capital Management, Inc. (www.deencapital.com)
Vol.4 #258 Wednesday, December 6, 2006 4:09PM ET

Please read carefully our disclaimers at the end of this newsletter.

Market Stance: BULLISH (since November 8, 2006)

  Contents

Year-To-Date Performance
Bought Gulf Island Fabrication, Inc. (GIFI)
Open Positions
Subscription Information
Privacy Policy
Disclaimers
Contact Us

  Year-To-Date Performance

Year-To-Date as of December 5, 2006

Deen Capital+20.2%*
S&P 500+15.2%

* An average of managed accounts, net after commissions and fees. Individual account results may vary. See also www.deencapital.com/perform.htm. For information on managed accounts, see www.deencapital.com/mgdaccts.htm.

  Bought Gulf Island Fabrication, Inc. (GIFI)

Net buy price in managed accounts* $39.06
Most recent close (Dec 05) $38.23
Net change (based on net buy price) +$0.83
Today's volume as of 3:53pm ET 465,303 ($18.2 million)
Average daily volume 126,000 ($4.9 million)
This year's earnings-per-share $1.88 (est)
Next year's earnings-per-share $2.77 (est)
P/E using next year's earnings 14.1 (est)
Earnings growth rate, next 5 years 35.0% per year (est)
Web site http://www.gulfisland.com

* The "Net buy price" is the total net purchase cost after commissions for all managed accounts divided by the total number of shares.

Today, Wednesday, December 6, 2006, I bought GIFI, first for client accounts, then for my personal accounts. Gulf Island Fabrication, Inc. makes offshore drilling and production platforms and other specialized structures used in the development and production of offshore oil and gas reserves. Products include jackets and deck sections of fixed production platforms, hull and deck sections of floating production platforms, piles, wellhead protectors, sub-sea templates, and various modules.

Here's why I bought this stock:

+ Technical: The stock has gone almost straight up since late September, when it was in the low 20's. Yesterday, the stock closed at $38.90. This morning, the stock dipped down to $36.12, down $2.78, before reversing course. Volume picked up as the stock climbed back quickly, turning the day's loss into a gain. Today's volume will come very close to eclipsing the 2-year record set on November 1.

+ Three quarters of dramatically accelerating sales growth. Here are the quarterly year-to-year sales growth rates from the last four quarters, in chronological order: -10%, +6%, +62%, and, most recently, for the quarter ended Sep 30, +141% to $90.5 million.

+ Two quarters of dramatically accelerating earnings-per-share growth. Here are the quarterly EPS figures for the last eight quarters:

Dec 05 vs Dec 04: 22c vs 23c
Mar 06 vs Mar 05: 16c vs 28c
Jun 06 vs Jun 05: 43c vs 37c
Sep 06 vs Sep 05: 75c vs 18c

+ Rising earnings-per-share estimates: According to recent data from First Call, the consensus earnings estimate for 2006 is $1.88, revised upward from $1.42 90 days ago (and up from 2005 actual earnings of $1.05); and the consensus estimate for 2007 is $2.77, revised upward from $2.25 90 days ago.

+ Valuation: At 14 times next year's estimated earnings and a projected 5-year annualized earnings growth rate of 35%, the stock is very attractively priced.

+ History of earnings surprises: The company's earnings-per-share came in 21c above the First Call consensus for the quarter ended June 30, and 34c above for the most recent quarter, ended September 30.

+ The company's industry group ("Oil&Gas - Machinery / Equipment") is ranked #136 for relative strength out of 197 industry groups tracked by Investor's Business Daily. This ranking changes daily, and it has been generally rising over recent weeks and months.

+ The stock's 200-day moving average is rising, indicating a long-term uptrend.

I chose to buy the stock in spite of the following negative factor:

- The ideal entry point would have been in late October / early November. The stock is up about 10 points since then. However, the company's spectacular recent growth, projected growth, and very low valuation relative to that growth persuades me that this stock still has a long ways to run.

-KD, December 6, 2006

  Open Positions

Company Name Stock
Symbol
Buy
Date
NetBuy
Price*
Current
Price**
Weeks
Held
Gain
(Loss)
Gulf Island Fabrication, Inc.GIFI12/06/06$39.06$39.090.0+0.1%
SimpleTech Inc.STEC12/04/06$10.30$10.880.3+5.6%
DSW Inc.DSW11/30/06$38.12$37.540.9-1.5%
Dress Barn, Inc.DBRN11/30/06$24.12$24.440.9+1.3%
Allegheny Technologies Inc.ATI11/30/06$88.64$94.970.9+7.1%
Allis-Chalmers Corp.ALY11/28/06$18.02$22.741.1+26.2%
The9 LimitedNCTY11/22/06$27.58$29.682.0+7.6%
Metretek Technologies, Inc.MEK11/22/06$14.33$14.342.0+0.1%
Zoll Medical Corp.ZOLL11/21/06$51.05$53.012.1+3.8%
Watts Water Technologies IncWTS11/17/06$41.68$43.402.7+4.1%
Cisco Systems, Inc.CSCO11/15/06$26.62$27.103.0+1.8%
Ultra Clean Holdings, Inc.UCTT11/13/06$13.16$13.003.3-1.2%
Dolby LaboratoriesDLB11/10/06$26.70$28.743.7+7.6%
Emerson Electric Co.EMR11/08/06$87.17$86.114.0-1.2%
AMREP Corp.AXR11/07/06$68.47$105.714.1+54.4%
Apple Computer, Inc.AAPL10/25/06$81.55$90.016.0+10.4%
Google Inc.GOOG10/20/06$456.24$488.626.7+7.1%
Average2.6+7.8%

* Net buy prices shown are the total net purchase cost after commissions for all managed accounts divided by the total number of shares.

** Current prices are at least 20 minutes old.

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  Disclaimers

All stocks discussed in The Deen's ListTM involve a high degree of risk. It should not be assumed that any stock discussed in The Deen's ListTM or purchased by Deen Capital Management, Inc. will be profitable.

Past performance is not necessarily indicative of future results.

The information contained herein has been compiled from sources deemed to be reliable; however, we are not responsible for its accuracy or completeness.

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