Buhler ManufacturingBALANCE SHEET(Unaudited)

AS AT
September 30

|                                | 2006        | 2005        |  
|------------------------------- | ----------- | ----------- | -
|Assets                          |             |             |  
|Current Assets                  |             |             |  
|Cash                            | -           | 4,377,488   |  
|Accounts Receivable             |             |             |  
|Trade                           | 7,450,869   | (73,220     | )
|Employees                       | 23,217      | 119,794     |  
|GST                             | 180,780     | 16,051      |  
|Doubtful Accounts               | -           | (60,074     | )
|Group Insurance                 | 10,096      | 2,546       |  
|Accounts Receivable             | 7,664,962   | 5,097       |  
|Inventory                       |             |             |  
|Inventory - RM                  | 8,938,855   | 14,067,417  |  
|Inventory -WIP                  | 2,902,107   | 1,650,000   |  
|Inventory - FG                  | 21,517,295  | 16,951,399  |  
|Inventory                       | 33,358,257  | 32,668,816  |  
|Prepaid Expenses                |             |             |  
|Realty & Business Tax           | 178,224     | 184,090     |  
|Insurance                       | 94,319      | 102,368     |  
|Deposits                        | 615         | 639         |  
|Other                           | 62,120      | 136,758     |  
|Prepaid Expenses                | 335,278     | 423,856     |  
|Loans                           | 4,262,671   | 3,995,743   |  
|Due From Related Parties        |             |             |  
|Due from Consolidated Companies | 96,961,762  | 66,174,349  |  
|Highland Park Financial Inc.    | -           | 7,743,744   |  
|Due From Related Parties        | 96,961,762  | 73,918,093  |  
|Total Current Assets            | 142,582,930 | 115,389,093 |  
|Long Term Assets                |             |             |  
|Investments                     | 15,000      | 20,053      |  
|Total Long Term Assets          | 15,000      | 20,053      |  
|Total Assets                    | 142,597,930 | 115,409,146 |  

---

Buhler ManufacturingBALANCE SHEET(Unaudited)

AS AT
September 30

|                             | 2006       |   | 2005       |  
|---------------------------- | ---------- | - | ---------- | -
|Liabilities                  |            |   |            |  
|Current Liabilities          |            |   |            |  
|Bank Indebtedness            |            |   |            |  
|Canadian Funds               | 5,246,554  |   | -          |  
|US Funds                     | 536,693    |   | 2,677,412  |  
|Bank Indebtedness            | 5,783,247  |   | 2,677,412  |  
|Trade                        |            |   |            |  
|Canadian Funds               | 729,400    |   | 1,134,950  |  
|US Funds                     | 588,679    |   | 1,136,295  |  
|Trade                        | 1,318,079  |   | 2,271,245  |  
|Loans                        | 690,496    |   | 660,647    |  
|Wages & Benefits             | 1,832,132  |   | 1,701,558  |  
|Government Remittances       |            |   |            |  
|Retail Sales Tax             | 6,044      |   | 11,211     |  
|QST                          | 13,298     |   | 6,306      |  
|H&E Tax                      | 25,372     |   | 26,644     |  
|Government Remittances       | 44,714     |   | 44,161     |  
|Accrued Liabilities          |            |   |            |  
|Security Deposits            | (5,065     | ) | (5,065     | )
|Other                        | 1,256,742  |   | 1,955,595  |  
|Accrued Liabilities          | 1,251,677  |   | 1,950,530  |  
|Due To Related Parties       |            |   |            |  
|Consolidated Companies       | 31,397,689 |   | 21,089,206 |  
|Highland Park Financial Inc. | 235,431    |   | -          |  
|Due To Related Parties       | 31,633,120 |   | 21,089,206 |  
|Operating Loan               | 10,000,000 |   | -          |  
|Due from Plaintree           | 2,516,721  |   | 2,512,114  |  
|Warranty                     | 5,000      |   | 5,000      |  
|Total Current Liabilities    | 55,075,186 |   | 32,911,873 |  
|Total Liabilities            | 55,075,188 |   | 32,911,872 |  

---

Buhler ManufacturingBALANCE SHEET(Unaudited)

AS AT
September 30

|                                       | 2006        |   | 2005        |  
|-------------------------------------- | ----------- | - | ----------- | -
|Partnership Equity                     |             |   |             |  
|Capital                                | 87,522,742  |   | 82,497,274  |  
|Earnings                               |             |   |             |  
|Net Income (Loss)                      | 9,853,861   |   | 11,935,369  |  
|Partnership Distributions              | (9,853,861  | ) | (11,935,369 | )
|                                       | -           |   | -           |  
|Total Partnership Equity               | 87,522,742  |   | 82,497,274  |  
|Total Liabilities & Partnership Equity | 142,597,930 |   | 115,409,146 |  

---

Buhler Manufacturing

STATEMENT OF INCOME AND RETAINED EARNINGS(Unaudited)

|                          | FOR THE 12 MONTHS ENDING
|------------------------- | ------------------------
|                          | September 30            
|                          | 2006                    
|Revenue                   |                         
|Sales                     | 78,626,972              
|Commissions               | 4,560                   
|Scrap                     | 529,554                 
|Expense Recoveries        | 3,881,758               
|Rent                      | 5,439                   
|Management Fees           | 7,043,945               
|Volume Rebates            | 653,508                 
|Cash Discounts Allowed    | (3,183,186              
|Total Revenue             | 86,255,535              
|Cost of Goods Sold        |                         
|Material Costs            |                         
|Net Direct Material Costs | 40,733,082              
|Freight                   | 1,146,742               
|Material Costs            | 41,879,824              
|Direct Labour             |                         
|Wages                     | 9,710,865               
|Direct Labour             | 9,710,865               
|Variable Overhead         |                         
|Supplies                  | 2,958,839               
|Repairs & Maintenance     | 956,014                 
|Quality Assurance         | 592,643                 
|Indirect Wages            | 5,051,171               
|Variable Overhead         | 9,558,666               
|Fixed Overhead            |                         
|Property Tax              | 698,118                 
|Rent                      | 1,183,330               
|Utilities                 | 1,475,279               
|Travel                    | 77,288                  
|Fixed Overhead            | 3,434,015               
|Support Costs             |                         
|Cost of Goods Sold        | 64,583,369              
|Gross Margin              | 21,672,166              
|Operating Expenses        |                         
|Selling Expenses          |                         
|Wages & Benefits          | 1,529,516               
|Advertising               | 1,098,500               
|Repairs & Maintenance     | 215,016                 
|Travel                    | 388,089                 
|Communication             | 50,646                  
|Warehouse Supplies        | 9,331                   
|Shipping                  | 2,987,688               
|Credit Fees               | 5,897                   
|Selling Expenses          | 6,284,683               

---

|                        | FOR THE 12 MONTHS ENDING
|----------------------- | ------------------------
|                        | September 30            
|                        | 2006                    
|Admin Expenses          |                         
|Interest & Bank Charges | 901,341                 
|Professional Fees       | 114,981                 
|Property Tax            | 91,507                  
|Wages                   | 3,636,496               
|Insurance               | 7,687                   
|Utilities               | 39,136                  
|Office Expenses         | 910,477                 
|Admin Expenses          | 5,701,625               
|R&D                     |                         
|Wages & Benefits        | 788,113                 
|Supplies                | 83,331                  
|Travel                  | 2,987                   
|R&D                     | 874,430                 
|Total Expenses          | 12,860,738              
|Other Income Items      |                         
|Foreign Exchange        | (2,509,442              
|Dividends               | -                       
|Interest                | 3,551,877               
|Grants                  | -                       
|Other Income Items      | 1,042,434               
|Income Before Taxes     | 9,853,862               
|Income Taxes            |                         
|Net Income (Loss)       | 9,853,862