Cohen Independent Research Group, The Gold Standard of Wall Street Research Excellence
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January 2008
Independent
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#1 Independent Research Firm

Research Performance +194.8%

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Wall Street's #1 Independent Research Firm

We are Wall Street's #1 Independent Research Firm, based on the length, substance, and in depth analytics of our initiate coverage research reports. We know of no fundamental Wall Street securities research firm, past or present, who's length and comprehensive approach to fundamental research equals our research products. We have created an internal research culture devoted to the highest level of securities analysis in Wall Street today. Our research reports define excellence, are unique and are the Gold Standard of pure in-depth analytical research at the highest level of our profession. We are the best in our business, and back it up by the written word.

Our Brain Trust Sets Wall Street's Standard
of Research Excellence

Reports are in depth, detailed, averaging 147 pages long, LTM. Contracted analysts include nine PhD's (three with MD's), two MD's, six CFA's (chartered financial analyst), three with CPA's (certified public accountant) and 21 analysts covering most industries are available to assist our research efforts. Most of our reports are written by two or more people at the PhD, MD, CFA, MBA, and/or CPA level. The backbone of fundamental research targeted at stock investment includes investigative research into significant corporate events, thorough review of SEC filings, in depth financial analysis, valuations, and management profiles.

Institutional Fundamental and Accounting Research

Longs and Shorts - We write detailed analytical fundamental, accounting, and liquidity research reports for hedge funds (shorts/longs) and traditional institutional investors (longs). Clients hire us to analyze one or more of their stocks. The depth of this research is normally a few levels deeper and more comprehensive than traditional Wall Street Research. Our estimates include best case, base case and 'worst-case' scenarios such as another Sept 11, 2001 event. We invite you to read our 99 page report on Six Flags, PKS and our 86 page report on TLC Vision, TLCV.

The Cohen Financial and Valuation Model

The Cohen Financial and Valuation Model, an analytical and portfolio management system, is a 100+ page income statement model with seven (7) equity valuation and three (3) cash flow analytical models. The Model includes 825 Charts, Graphs and tables. Our model covers 9,000 public companies. We will customize our model for any institution's stock picking method. This financial software analyzes a financial statement, creating a financial report for investment strategy.

The following factors separate our firm from other fundamental independent research firms:

1. Cohen Independent Research Group's performance between November 2, 2002 and May 17, 2008 on all companies that have received written research coverage. (We do not have comparative performance statistics during this time period from other fundamental independent research firms.)

Within 30 days after initiate coverage: +38.0%
Report date to high price during time period: +194.8%

2. Lowest cost per page of initiate coverage report.
3. Highest number of pages in initiate coverage report averaging 147 pages LTM.
4. Number of analysts writing report, (usually two or more: PhD, MD, CFA, CPA, MBA, technology analysts) and 21 industry analysts covering most sectors.
5. Number of pages in valuation analysis and model building assumptions.
6. Valuation: Optimistic, Base, Pessimistic cases.
7. Net Cash Flow from Operations analysis.
8. Picture summary: graph/chart statistical analysis.
9. Growth drivers analysis.
10. Our PIPEs section models a company's capital account with alternative financing assumptions, creating a post deal company with forecasted income statement, balance sheet and cash flow statements.
11. Reports are divided into three sections: Quckview (4 pages), 25 page report (basic report) 50 - 100 page Appendix. Reports include Table of Contents.
12. Numerous colored pictures that give life to company's story.
13. Our quarterly update reports are normally between 8 and 12 pages and have ranged as high as 30-40 pages.
14. Our website attracts thousands of retail and institutional investors because we have more financial content on the site than any independent fundamental research firm in Wall Street.

We have reviewed research reports from other independent research firms. We regularly forecast 5 year Income Statements, Balance Sheets and Cash Flow Statements, Most competitive firms, independent and otherwise, do not provide this kind of sophisticated in depth forecasting and analysis. We are not aware of any fundamental independent research firm that provides all of the following: our reports include Discounted Cash Flow Valuations (Optimistic, Base, Pessimistic case), detailed 5 year Cash Flow analysis and projections, liquidity/leverage analysis, capitalization account analysis, complete statistical analytics, budgeting product/divisional analysis, earnings surprise analysis. The majority of our reports are written by teams of 2 to 4 analysts or more. Our valuation analysis and model building sections are often times longer then our competitors' entire research reports.

The Cohen Financial and Valuation Model powers our in-house analytical research engine. There is no independent research firm nor traditional Wall Street research firm that has developed a fundamental analytical research engine that compares with our model. Our fundamental research model enables us to provide in depth CFA/CPA (and more) analytics, metrics, and securities analysis at a level and depth that is unavailable in model form today in Wall Street.

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