3. Sorl Auto Parts ( SORL) develops, manufactures and distributes automotive air brake systems, air controlling systems and other related components to automotive original equipment manufacturers and related aftermarkets in China and internationally. Consolidated revenue for the first quarter of 2011 increased 34.6% to $52 million from $38.6 million in the year-earlier period. This increase results from improved foreign customer base and the continued growth in China's auto market. Subsequently, net income surged to $5.4 million, or 25 cents a share. This compares to $4 million, or 19 cents a share, in the first quarter of 2010. At the end of the March 2011 quarter, cash and cash equivalents were reported at $12.2 million, almost double from $6.7 million at the end of December 2010. Cash generated from operating activities stood at $8.3 million, up 598.6% from $1.2 million in the year-ago period. Lastly, current ratio improved slightly to 3.04 from 3.02 at the end of the prior quarter. For the second quarter of 2011, the company projects net sales at $65 million and net income at $6.1 million. Of the seven analysts covering the stock, 71% recommend a buy, while the others advise a hold. There are no sell ratings on the stock. On average, analysts estimate 168.2% upside to $10.84 in value from current levels.