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CERF Incorporated (CFL)
Exchange: TSX Venture Exchange
$ 2.850
Jun 19, 2013, 7:10 AM EDT
Change: 0.03 (1.06%)
Volume: 1,500

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Canadian Equipment Rental Fund Limited Partnership Announces Third Quarter 2007 Results

TSX Venture Symbol: CFL.UN

CALGARY, Nov. 28 /CNW/ - Mr. Wayne Wadley, president of CERF GP Corp., the general partner of Canadian Equipment Rental Fund Limited Partnership ("CERF"), is pleased to announce the results for the third quarter ended September 30, 2007.

Highlights of the three month period ended September 30, 2007 were:

-   Revenue for the quarter amounted to $2,799,138 representing an
    increase of 12% over the same quarter in 2006. This is a direct
    result of the continued strong demand for rental equipment in the
    Edmonton area and our increased rental equipment available to supply
    that demand.

-   Operating margin increased to 48% from 42% in 2006. This reflects the
    economies of scale we are experiencing from our increased sales
    volumes and rental fleet.

-   Distributions of $0.15 per unit were declared for the quarter
    bringing total distributions for the year to $0.43 not including the
    special distribution of $0.065 made in the first quarter of the year
    that related to 2006 performance.

-   The Partnerships working capital ratio at September 30, 2007 was
    1:1 and its debt to Partner's equity was 0.78:1 reflecting
    management's commitment to maintain a conservative debt level and
    solid balance sheet.

Highlights of the nine month period ended September 30, 2007 were:

-   Revenues for the nine months were $10,263,951 representing an
    increase of 49% over the 2006 nine month revenues of $6,900,474.

-   Operating margin increased to 50% from 43% achieved in the same nine
    months of 2006.

-   Income before tax increased to $2,502,306 or $0.48 per unit - basic,
    compared to $1,500,729 or $0.46 per basic unit in 2006.

Mr. Wadley comments, "The Partnership continues to make significant gains when compared to the same period of the prior year. This comes even though the second and third quarters are historically the slowest quarters as the demand for winter heating and lighting equipment diminishes.

Equipment diversification is a key factor in our strategy in continuing to meet customer demand. CERF continues to respond by adding equipment that is in demand to our rental fleet. Almost all equipment is priced in U.S. dollars and the high Canadian dollar has increased our purchasing power greatly. Management is looking forward to a strong fourth quarter and a record 2008.

CERF LP is an Alberta limited partnership engaged in the rental, sale and service of industrial and construction equipment. CERF LP trades on the TSX Venture Exchange under the symbol "CFL.UN" and currently has 5,440,033 units issued and outstanding."

The TSX Venture Exchange does not accept responsibility for the adequacy

or accuracy of this release.

Canadian Equipment Rental Fund Limited Partnership
Operating as 4-Way Equipment Rentals

Balance Sheets
(unaudited)
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                                              September 30,  December 31,
                                                      2007          2006
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Assets
Current assets:
  Cash                                        $    726,350  $          -
  Accounts receivable                            3,138,538     3,581,326
  Inventory and other                              520,671       452,601
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                                                 4,385,559     4,033,927

Property and equipment                          11,923,902     9,054,413

Prepaid rent                                        88,200        88,200

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                                              $ 16,397,661  $ 13,176,540
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Liabilities and Partners' Equity

Current liabilities:
  Bank indebtedness                           $          -  $    150,059
  Accounts payable and accrued liabilities       1,750,248     1,629,045
  Partner distributions payable                    815,505       562,553
  Notes payable                                    300,000             -
  Current portion of long-term debt              1,500,312       763,584
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                                                 4,366,065     3,105,241

Long-term debt                                   3,991,874     1,967,997

Notes payable                                            -       300,000

Future income taxes                                595,485             -
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                                                 8,953,424     5,373,238
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Partners' equity:
  Limited Partnership units                      6,955,668     6,199,626
  Unit purchase loans receivable                  (530,740)            -
  Contributed surplus                              352,037       215,869
  Retained earnings                                667,272     1,387,807
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                                                 7,444,237     7,803,302
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                                              $ 16,397,661  $ 13,176,540
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Statements of Operations
(unaudited)
-------------------------------------------------------------------------
                  Three Months  Three Months   Nine months   Nine months
                         ended         ended         ended         ended
                  September 30, September 30, September 30, September 30,
                          2007          2006          2007          2006
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Revenue           $  2,799,138  $  2,499,116  $ 10,263,951  $  6,900,474
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Expenses:
  General and
   administrative      170,413       122,347       540,897       393,155
  Interest on long
   term debt            87,989        66,487       216,355       171,241
  Operating          1,465,064     1,449,011     5,136,774     3,937,152
  Stock based
   compensation         63,697        36,173       207,343        79,505
  Amortization of
   property and
   equipment           582,639       338,064     1,660,276       818,692
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                     2,369,802     2,012,082     7,761,645     5,399,745
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Income before taxes    429,336       487,034     2,502,306     1,500,729

Future income taxes     26,953             -       595,485             -
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Net income for the
 period                402,383       487,034     1,906,821     1,500,729

Other comprehensive
 income                      -             -             -             -
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Comprehensive net
 income for the
 period                402,383       487,034     1,906,821     1,500,729
Retained earnings,
 beginning of
 period              1,072,615     1,175,752     1,387,807       487,314
Partner
 distributions
 declared             (807,726)     (361,684)   (2,627,356)     (686,941)

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Retained earnings,
 end of period    $    667,272  $  1,301,102  $    667,272  $  1,301,102
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Net income per
 unit:
  Basic           $       0.08  $       0.15  $       0.37  $       0.46
  Diluted         $       0.07  $       0.15  $       0.35  $       0.45
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%SEDAR: 00022335E

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