1 Table of Contents 2
1.1 List of Table 3
1.2 List of Figures 4
2 GlobalData Deal Analysis 5
2.1 Summary 5
3 Superior Plus Income To Acquire Ballard Power Systems 6
3.1 Deal Overview 6
3.2 Deal In Brief 6
3.3 Comparable Deals 7
3.4 Impact of the Deal on the Company 7
3.4.1 Superior Plus Income Fund: The Business 8
3.4.2 Superior Plus Income Fund: The Acquisition 10
3.4.3 Superior Corporation 11
3.5 Deal Financials and Valuation 11
3.5.1 Deal Financials 11
3.5.2 Deal Rationale 11
3.5.3 Detailed Target Information 12
3.5.4 Key Financials (in Mn): 12
3.5.5 Share Price Information 13
3.5.6 Company Valuation Multiples 13
3.5.7 Detailed Acquirer Information 13
4 Appendix 14
4.1 Methodology 14
4.2 About GlobalData 14
4.3 Contact Us 14
4.4 Disclaimer 14

1.1 List of Table
Table 1: Comparable Asset Transaction Deals in the Energy Storage Sector 7
Table 2: Financials of the Deal 11
Table 3: Target Information 12
Table 4: Target’s Financial Information 12
Table 5: Share Price Information 13
Table 6: Company Valuations 13
Table 7: Acquirer Information 13

1.2 List of Figures
Figure 1: Comparative, Share Price of Ballard Power Systems and Superior Income Plus Fund 8
Figure 2: Superior Plus Income Fund Business Operations as on 2 January 2009 9
Figure 3: Superior Plus Income Fund Revenue and Profit, 2005-08 ($ Million) 10