|Buhler Manufacturing            
|--------------------------------
|                                
|BALANCE SHEET                   
|(Unaudited)                     
|                                
|AS AT                           
|September 30                    
|                                
|Assets                          
|Current Assets                  
|Cash                            
|Accounts Receivable             
|Trade                           
|Employees                       
|GST                             
|Doubtful Accounts               
|Group Insurance                 
|Accounts Receivable             
|Inventory                       
|Inventory - RM                  
|Inventory -WIP                  
|Inventory - FG                  
|Inventory                       
|Prepaid Expenses                
|Realty & Business Tax           
|Insurance                       
|Deposits                        
|Other                           
|Prepaid Expenses                
|Loans                           
|Plaintree Systems Inc.          
|Investments                     
|Due From Related Parties        
|Due from Consolidated Companies 
|John Buhler Inc.                
|Haskett Investments Ltd.        
|Implement Sales Co. Inc.        
|Bradley Steel Processors Inc.   
|Buhler Versatile Inc.           
|McDermot Parkade Inc.           
|Progressive Manufacturing Ltd.  
|Isco, Inc.                      
|B.I.I. Fargo, Inc.              
|James Galloway & Associates Ltd.
|1193457 Alberta Inc.            
|                                
|Due from Consolidated Companies 
|Highland Park Financial Inc.    
|Due From Related Parties        
|Total Current Assets            
|Long Term Assets                
|Investments                     
|Total Long Term Assets          
|Total Assets                    

---

|Buhler Manufacturing          
|------------------------------
|                              
|BALANCE SHEET                 
|(Unaudited)                   
|                              
|AS AT                         
|September 30                  
|                              
|Liabilities                   
|Current Liabilities           
|Bank Indebtedness             
|Canadian Funds                
|US Funds                      
|Bank Indebtedness             
|Trade                         
|Canadian Funds                
|US Funds                      
|Trade                         
|Loans                         
|Wages & Benefits              
|Wages                         
|Bonuses                       
|Vacation                      
|Source Deductions             
|WCB                           
|Wages & Benefits              
|Government Remittances        
|Retail Sales Tax              
|QST                           
|H&E Tax                       
|Government Remittances        
|Accrued Liabilities           
|Security Deposits             
|Other                         
|Accrued Liabilities           
|Plaintree Systems Inc.        
|Due To Related Parties        
|Consolidated Companies        
|Haskett Properties            
|70268 Manitoba Ltd.           
|Birchwood Furniture Ltd.      
|Bradley Steel Processors Inc. 
|0100986 Manitoba Ltd.         
|Amarillo Service & Supply Ltd.
|Buhler Industries Inc.        
|4775385 Manitoba Ltd.         
|Haskett Investments Ltd.      
|Consolidated Companies        
|Due To Related Parties        
|Warranty                      
|Total Current Liabilities     
|Total Liabilities             

---

|Buhler Manufacturing                  
|--------------------------------------
|                                      
|BALANCE SHEET                         
|(Unaudited)                           
|                                      
|AS AT                                 
|September 30                          
|                                      
|Partnership Equity                    
|Capital                               
|Earnings                              
|Net Income (Loss)                     
|Partnership Distributions             
|Total Partnership Equity              
|Total Liabilities & Partnership Equity

---





Buhler Manufacturing


STATEMENT OF INCOME AND RETAINED EARNINGS(Unaudited)

|                          | FOR THE 12 MONTHS ENDING
|------------------------- | ------------------------
|                          |                         
|                          | 2005                    
|Revenue                   |                         
|Sales                     | 84,413,373              
|Commissions               | 3,920                   
|Scrap                     | 635,381                 
|Expense Recoveries        | 3,587,081               
|Rent                      | 14,072                  
|Management Fees           | 8,773,092               
|Volume Rebates            | (725,206)               
|Cash Discounts Allowed    | (3,572,385)             
|Total Revenue             | 93,129,328              
|Cost of Goods Sold        |                         
|Material Costs            |                         
|Opening Inventory         | 30,788,755              
|Net Direct Material Costs | 48,498,943              
|Freight                   | 1,055,859               
|Closing Inventory         | (32,668,816)            
|Material Costs            | 47,674,740              
|Direct Labour             |                         
|Wages                     | 9,295,767               
|Direct Labour             | 9,295,767               
|Variable Overhead         |                         
|Supplies                  | 2,972,643               
|Repairs & Maintenance     | 1,339,523               
|Quality Assurance         | 730,527                 
|Indirect Wages            | 4,577,419               
|Variable Overhead         | 9,620,112               
|Fixed Overhead            |                         
|Property Tax              | 713,074                 
|Rent                      | 1,099,900               
|Utilities                 | 1,339,592               
|Travel                    | 78,430                  
|Fixed Overhead            | 3,230,996               
|Support Costs             |                         
|Cost of Goods Sold        | 69,821,616              
|Gross Margin              | 23,307,712              
|Operating Expenses        |                         
|Selling Expenses          |                         
|Wages & Benefits          | 1,610,598               
|Advertising               | 1,221,805               
|Repairs & Maintenance     | 201,865                 
|Travel                    | 423,480                 
|Communication             | 48,746                  
|Warehouse Supplies        | 8,377                   
|Shipping                  | 2,701,927               
|Credit Fees               | 85,862                  
|Selling Expenses          | 6,302,660               

---

|FOR THE 12 MONTHS ENDING
|------------------------
|September 30            
|                        
|Admin Expenses          
|Interest & Bank Charges 
|Professional Fees       
|Property Tax            
|Wages                   
|Insurance               
|Utilities               
|Office Expenses         
|Admin Expenses          
|R&D                     
|Wages & Benefits        
|Supplies                
|Travel                  
|R&D                     
|Total Expenses          
|Other Income Items      
|Foreign Exchange        
|Dividends               
|Interest                
|Grants                  
|Other Income Items      
|Income Before Taxes     
|Income Taxes            
|Net Income (Loss)