Sorl Auto Parts is making money some days, and other days it is losing
money.

So it can be a good pick depending on your methodology.

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Seriously, How much lower will this go? i want to get in... i just
don't want to lose my shorts when i do

This seems like a great stock, and at this price it seems especailly
good. But, i know that earnings and other usually good ratios mean
shit these days. We're in december which usually means a little rally
action, but should this be a buy just on annual tradions and low price
alone? Good for the long run?

Targets are meaningless, especially with such a short timeframe. And
especially meaningless if you only pay attention to the target, and
accept its false precision. No one knows the future enough to say that
it is worth exactly $5.18.

My guess is that it's because it's not being covered by the mass of
analysts and because the Asian markets are down and because the DOW
lost 3.58% today.

i know this stock has very very low volume. and that might be why its
trading low. but the financial statements looks great. the company
looks very cheap or they are playing with accounting?

Waiting for this stock to really take off.  Look at its last quarter
results.  Why is it still trading in the $5 range?
Go SORL Go

From the latest 10-K (2007 Annual Report):

"Under a Tax Holiday in PRC, the Company is granted an exemption from
income taxes for two years commencing from the first cumulative profit-
making year and a 50% reduction in the income tax rates for the
following three years. Fiscal year ended December 31, 2004 was the
first accumulative profit-making year. SORL is entitled to a 50%
income tax reduction in the fiscal years ended December 31, 2006, 2007
and 2008. The applicable income tax rate is 26.4% in Ruian City which
is located in the coastal economic development zones."

I don't know if this is as cut and dry as it sounds... they were
getting some tax "rebates" throughout the year... any ideas?

Do you know what the standard corporate tax is?