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Foremost Income Fund Reports Q3 2014 Results

CALGARY, ALBERTA — (Marketwired) — 11/14/14 — Foremost Income Fund (“Foremost” or the “Fund”) announces the financial results for the three and nine months ended September 30, 2014.

OVERVIEW

The Fund is an unincorporated open end mutual fund trust conducting its business through Foremost Universal LP (“Universal”) and Foremost Industries LP (“Foremost”). The Fund derives its operational income from both Universal and Foremost. Universal–s overall business is focused on the oil and gas industry and includes activity from eight manufacturing sites throughout Alberta. Foremost manufactures off-highway large wheeled and tracked vehicles, and equipment for custom drilling, construction, water wells, and mining sectors. Foremost also maintains a focus on custom built vehicles for its clientele and is located in Calgary, Alberta.

CORPORATE – RESULTS OF OPERATIONS

The Fund experienced its second strongest financial quarter in the last six reporting periods. Income from operations remains over $3.0M for each of the last two quarters.

The key elements from Q3 2014 are:

The key elements for the year to date are:

TRUST UNIT REDEMPTIONS AND DISTRIBUTIONS

For the period ending September 30, 2014 the Fund redeemed 87,650 Trust Units through its redemption program resulting in cash payments of $200,103 and notes payable of $424,589.

The Trustees have determined that, as of November 12, 2014, the Fund will redeem tendered Trust Units at $6.50 per unit.

TEMPORARY REDUCTION OF MONTHLY LIMIT FOR FUND UNIT REDEMPTIONS PURSUANT TO SECTION 6.4(ii)(B) OF THE DEED OF TRUST

Pursuant to section 6.4(ii)(B) of the Deed of Trust of the Fund dated November 12, 2005 as amended (the “Deed of Trust”), the Trustees of the Fund have discretion, in any calendar month, to reduce the monthly limit for cash redemptions of units of the Fund due to concerns as to the current working capital or debt of the Fund. The exercise of such discretion may result in all or a portion (on a pro rata basis, depending on notices of redemption received) of the amount payable for units redeemed being paid by unsecured promissory notes in accordance with section 6.5 of the Deed of Trust.

Effective May 1, 2014 and applying to all notices of redemption received up to October 31, 2014 and payable from May 1, 2014 to November 30, 2014, the Trustees of the Fund have exercised their discretion pursuant to section 6.4(ii)(B) to reduce the monthly limit for cash redemptions from $1,500,000.00 to $0.00. The Trustees undertook to review the revised monthly limit in respect of notices of redemption received in the month of November 2014 no later than November 15, 2014.

With respect to the month of November 2014, the Trustees have determined that the monthly limit for cash redemptions will be set at $500,000.00. The Trustees have undertaken to review the revised monthly limit in respect of the month of December 2014 no later than December 15, 2014.

In accordance with the Deed of Trust, Unitholders that submitted notices of redemption on or after May 1, 2014 and prior to November 1, 2014 have been contacted individually and provided with the opportunity to elect to withdraw all or any part of such notices of redemption. Any Unitholders not electing to withdraw their redemption notices, in whole or in part, will be paid the redemption price in respect of their redeemed units by unsecured promissory notes.

Regarding notices of redemption received in the month of November, the Fund will redeem up to $500,000.00 of units for cash. If notices of redemption received in November exceed $500,000.00, then the Unitholders that have submitted notices of redemption in November will be contacted and provided with an opportunity to withdraw all or any part of such notices of redemption. Thereafter, to the extent notices of redemption remain in excess of $500,000.00, the subject units will be redeemed in part for cash and in part for unsecured promissory notes on a pro rata basis.

This discussion is intended for summary purposes only and is subject in all respects to the Deed of Trust. The income and other tax consequences of holding, redeeming or disposing of Trust Units and acquiring promissory notes will vary depending on the Unitholder–s particular circumstances, including the jurisdiction(s) in which the Unitholder resides or carries on business, and whether the Unitholder has an RRSP, RESP, RRIF, PPSP or TFSA. Accordingly, this summary is of a general nature only and is not intended to be legal or tax advice to any prospective purchaser or any Unitholder. All Unitholders should consult their own legal and tax advisors prior to redeeming units of the Fund.

On behalf of the Trustees

Foremost Income Fund

Bevan May, Trustee

FORWARD-LOOKING STATEMENT

Certain statements in this news release may constitute “forward-looking” statements which involve known and unknown risks, uncertainties and other factors which may cause the actual results, performance or achievements of the Fund to be materially different from any future results, performance or achievements expressed or implied by such forward-looking statements. When used in this news release, such statements use words such as “may”, “will”, “expect”, “believe”, “plan” and other similar terminology. These statements include statements the Fund–s intention to proceed with a Unitholders– meeting and information regarding the Trustees– views of the future prospects and tax treatment of the Fund and tax treatment of the Special Redemption, the Fund–s expectations regarding the future availability of cash to meet redemption requests and the Trustee–s expectations for redemption prices in December 2011 and January 2012. These statements reflect management–s current expectations regarding future events and operating performance and speak only as of the date of this news release. These forward-looking statements involve a number of risks and uncertainties, including: the impact of general economic conditions, industry conditions, changes in laws and regulations, increased competition, fluctuations in commodity prices and foreign exchange, and interest rates and stock market volatility.

Contacts:
Foremost Income Fund
Jackie Schenn, CA
(403) 295-5800 or toll free 1-800-661-9190 (Canada/US)
(403) 295-5832 (FAX)

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