3. SORL Auto Parts ( SORL) through its 90% ownership of Ruili Group Ruian Auto Parts, develops, manufactures and distributes automotive air brake systems, air controlling systems and other related components to automotive original equipment manufacturers (OEMs) and related aftermarket. It has its operations in China and internationally. Net income for the first quarter of 2011 is forecast at $4.68 million on sales of $49.56 million, compared to net income of $3.16 million on $34.1 million sales recorded during 2010 first quarter, according to analysts polled by Bloomberg. Earnings per share are seen at 24 cents, indicating a 41% increase from the first quarter of 2010. Return on equity for the quarter is seen at 16.3% as compared to 15.7% in the year ago period. Of the 6 analysts covering the stock, 67% recommend a buy while the remaining rate it a hold. There are no sell ratings. Analysts polled by Bloomberg expect the stock to gain an average 118.6% to $12.4 in value from current levels.