FOOL PLATE SPECIAL
An Investment Opinion by Dale Wettlaufer

Barnett Banks On the Block

BARNETT BANKS <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: BBI)") else Response.Write("(NYSE: BBI)") end if %>, one of the nation's 25 largest banking companies, looks like it's on the block today, and the market is marveling at potential acquisition prices for the company. If the company were to do a deal at a 15% premium to yesterday's closing price, the price on the deal would be a pretty fat 5 times tangible book value. Without backing out goodwill on the balance sheet, the price/book multiple looks a little more "reasonable" at 3.5 times book value. Some are saying these multiples are too high, while others counter that banks are so different today as corporations that a rule of thumb on valuation from the 1950s really shouldn't apply.

When in a quandary about looking at book value -- which gets pushed around by all sorts of Generally Accepted Accounting Principles and SEC rulings and can sometimes understate the economic net asset value of the business -- an investor can go to the assets side of the balance sheet and look at possible multiples to asset values. In this case, an acquisition or merger at 28.5% of tangible asset value would be very much in line with recent acquisitions in the banking industry. In contrast, some of the most well-regarded banks in the country are selling at good premiums to that multiple. FIFTH THIRD BANCORP <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: FITB)") else Response.Write("(Nasdaq: FITB)") end if %>, a Cincinnati-based bank that has been a star in the banking group, is selling at 44% of assets. That's because Fifth Third generates a return on those assets (ROA) of about 1.7% to 1.8% per year, which is superior. In addition to its high ROA, investors give Fifth Third high multiples because of its commercial banking presence and the low-cost deposits that go along with commercial banking, as well as its great operating profit margins, or efficiency ratio (non interest expenses divided by net interest income before loan loss reserves and non interest income), of 56%.

On the other hand, you've got BANKBOSTON <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: BKB)") else Response.Write("(NYSE: BKB)") end if %>, which was formed through the merger of Bank of Boston and BayBanks and has been a successful combination of a commercial bank and a strong regional consumer banking presence, selling at 18.6% of assets. The company doesn't really generate an extraordinary return on those assets, in the 1.2% to 1.3% range, but it is still a lean operator with an efficiency ratio of 61.5%. CENTRAL FIDELITY BANKS <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: CFBS)") else Response.Write("(Nasdaq: CFBS)") end if %>, the Virginia bank that is merging with WACHOVIA <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: WB)") else Response.Write("(NYSE: WB)") end if %>, is priced in lockstep with Wachovia at 21% of assets. While Virginia is an attractive growth region, Central Fidelity is very much a straight consumer bank and should thus be less richly priced.

Bottom line, the acquisition prices on all of these companies depend on what the equity valuations of the potential acquirers and what the acquirer can do with the properties. The banking universe is trading at valuations not seen, or seen very rarely, in the professional careers of the executives doing these deals. Considering that Barnett is the nation's 12th-largest consumer lending bank, has Florida's largest deposit base, and a presents a great opportunity to build the trust business of any acquiring bank, the valuations on Barnett aren't totally on Mars here. Build in some cost cutting for duplication of operations, and there are quite a few large banks that could do a sensible deal and would love a crack at the company in the $62 a share range.

UPS

VOCALTEC COMMUNICATIONS <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: VOCLF)") else Response.Write("(Nasdaq: VOCLF)") end if %> jumped another $3 1/4 to $23 1/8 after yesterday's news that DEUTSCHE TELEKOM AG <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: DT)") else Response.Write("(NYSE: DT)") end if %> will take a 20% stake in the company and market VocalTec's Internet telephony software. An appearance by a company officer on CNBC's Squawk Box this morning didn't hurt either.

OUTLOOK GROUP <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: OUTL)") else Response.Write("(Nasdaq: OUTL)") end if %> gained $1 5/16 to $7 5/16 after the graphic services and packing company agreed to be acquired by a private investment firm for $8.25 per share in cash.

Rubber components and plastics manufacturer VERSA TECHNOLOGIES <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: VRSA)") else Response.Write("(Nasdaq: VRSA)") end if %> rose $3 1/4 to $23 1/2 on announcing that it is considering a deal to be acquired by diversified manufacturer APPLIED POWER INC. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: APW)") else Response.Write("(NYSE: APW)") end if %> for $24.62 per share in cash.

QUALITY SEMICONDUCTOR <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: QUAL)") else Response.Write("(Nasdaq: QUAL)") end if %> added $1 5/8 to $15 after Donaldson, Lufkin & Jenrette started coverage of the specialty semiconductor company with a "buy" rating.

Oil and gas exploration company EDGE PETROLEUM CORP. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: EPEX)") else Response.Write("(Nasdaq: EPEX)") end if %> picked up $1 1/4 to $16 on announcing that it has taken a 10% equity stake in Frontera Resources Corp., which is developing energy properties in places such as Bolivia and Azerbaijan.

FIRST PALM BEACH BANCORP <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: FFPB)") else Response.Write("(Nasdaq: FFPB)") end if %> rose $2 11/16 to $35 1/4 as the banking consolidation spotlight turned to Florida this morning with the Barnett Banks story.

Medical products manufacturer POLYMEDICA INDUSTRIES <% if gsSubBrand = "aolsnapshot" then Response.Write("(AMEX: PM)") else Response.Write("(AMEX: PM)") end if %> climbed $2 1/16 to $12 5/8 on a favorable mention in today's Investor's Business Daily New America feature.

DOWNS

INTUIT INC. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: INTU)") else Response.Write("(Nasdaq: INTU)") end if %> slipped back $1 3/8 to $26 5/8 after Montgomery Securities yesterday popped up the shares with an initial "buy" rating.

LVMH MOET HENNESSY LOUIS VUITTON <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: LVMHY)") else Response.Write("(Nasdaq: LVMHY)") end if %> lost $2 5/16 to $42 5/16 after UBS Securities in France lowered its rating on the maker of Moet & Chandon and Dom Perignon champagnes, Hennessey Cognac, Louis Vuitton leather goods, and other haute couture items to "neutral" from "buy."

Asia/Pacific closed-end mutual funds are being hit by the currency and capital markets turmoil in that region. TAIWAN FUND <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: TWN)") else Response.Write("(NYSE: TWN)") end if %> fell $1 5/16 to $25 3/4 and GREATER CHINA FUND <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: GCH)") else Response.Write("(NYSE: GCH)") end if %> lost $1 1/2 to $20 1/2.

WISCONSIN CENTRAL TRANSPORTATION CORP. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: WCLX)") else Response.Write("(Nasdaq: WCLX)") end if %> lost $1 1/2 to $31 1/8 after Donaldson, Lufkin & Jenrette lowered its rating on the railroad company and international railroad developer to "market perform" from "buy." Since July 7, DLJ has lowered, raised, and then lowered again its rating on the company.

Tool company BLACK & DECKER CORP. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: BDK)") else Response.Write("(NYSE: BDK)") end if %> slid $2 5/16 to $38 13/16 on a Smith Barney rating downgrade to "outperform" from "buy."

TELE DANMARK <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: TLD)") else Response.Write("(NYSE: TLD)") end if %> lost $1 5/8 to $26 5/8 despite reporting a 19% increase in operating earnings in the first half of the year.

CONFERENCE CALLS

METROWERKS <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: MTWKF)") else Response.Write("(Nasdaq: MTWKF)") end if %>
(402) 220-4219 -- replay through 8/29 @ 8:00 pm EDT

OSICOM TECHNOLOGIES, INC. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: FIBR)") else Response.Write("(Nasdaq: FIBR)") end if %>
(800) 475-6701 (Access code 352514) -- replay through 9/2
(320) 365-3844 -- replay for International callers

09/03/97 (Wednesday)
ETEC SYSTEMS <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: ETEC)") else Response.Write("(Nasdaq: ETEC)") end if %>
(800) 633-8284 (code: 3030112) -- replay from 7:00 pm EDT for 24 hours

FOOL PORTFOLIO STOCKS
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Dale Wettlaufer (TMF Ralegh), a Fool
Fool Plate Special and Ups & Downs

Brian Bauer (TMF Hoops), another Fool
Editing