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I was just wondering if anyone had filled out the Rule Maker spreadsheet for Hasbro. I finally got around to looking at the 4th Quarter earnings and I was pleasantly surprised. I thought the increase in revenue and gross profit was outstanding. The earnings looked good too, if you excluded the one time charges. The company is obviously stronger than its main competitor, Mattel. If they could make some improvements in the balance sheet, I think it could be argued that the company is a top tier Rule Maker.

Any thoughts?

J
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