Exhibit 8
FLINDER VALVES AND CONTROLS INC.
Information on Selected Recent Related Mergers
Effective Date		Acquirer	Business	Target	Business
25/05/2006		Armor Holdings Inc.	Law enforcement equip	Stewart & Stevenson	Turbine-driven products
26/06/2006		Bouygues S.A.	Construction	Alstom SA	Power generation equip
20/09/2006		Boeing Co.	Aircraft	Aviall Inc	Vehicle parts
10/11/2006		Daikin Industries Ltd.	Air conditioning sys	OYL Industries Bhd	Airconditioners
08/12/2006		Oshkosh Truck Corp.	Heavy duty trucks	JLG Industries Inc	Excavators/telehandlers
11/04/2007		Rank Group Ltd.	Investment holding co	SIG Holding AG	Packaging/plastics machinery
22/06/2007		Meggitt PLC	Aerospace/defense system	K&F Industries Holdings	Aircraft braking systems
31/07/2007		BAE Systems Inc.	Electronic systems	Armor Holdings Inc	Law enforcement equip
03/12/2007		Carlyle Group LLC	Private equity firm	Sequa Corp	Aircraft engine component
20/12/2007		ITT Corp.	Pumps/valves	EDO Corp	Electn system products
06/02/2008		London Acquisition BV	Investment holding co	Stork NV	Components
05/06/2008		Ingersoll-Rand Co Ltd.	Industrial machinery/equip	Trane Inc	Airconditioners
Exhibit 8 (Continued)
FLINDER VALVES AND CONTROLS INC.
Information on Selected Recent Related Mergers
Acquirer	Target	Transaction Size ($mm)	Target Net Sales Last 12 Months ($mm)	Equity Value/ Target Net Income	Enterprise Value/ Target Net Sales	Enterprise Value/ Target Operating Income	Enterprise Value/ Target Cash Flow	Premium 4 Weeks Prior to Announcement Date (%)
Armor Holdings Inc.	Stewart & Stevenson	1,123	726	65.3	1.12	33.1	23.7	40.6
Bouygues S.A.	Alstom S.A.	2,467	17,679	nmf	1.48	77.9	22.5	-1.2
Boeing Co.	Aviall Inc.	2,057	1,371	28.9	1.53	18.7	14.9	27.2
Daikin Industries Ltd.	OYL Industries Bhd	1,152	1,581	27.6	1.41	21.5	16.8	19.4
Oshkosh Truck Corp.	JLG Industries Inc.	3,252	2,289	20.5	1.30	11.9	10.7	52.3
Rank Group Ltd.	SIG Holding AG	2,314	1,418	38.6	1.56	64.8	14.2	19.3
Meggitt PLC	K&F Industries Holdings	1,802	424	20.3	4.26	13.1	10.8	13.5
BAE Systems Inc.	Armor Holdings Inc.	4,328	2,805	30.5	1.71	17.1	14.3	29.3
Carlyle Group LLC	Sequa Corp.	2,007	2,181	34.4	1.25	20.6	12.5	63.3
ITT Corp	EDO Corp.	1,678	945	86.8	1.99	34.0	23.9	40.5
London Acquisition BV	Stork NV	2,347	2,153	17.1	0.02	na	na	35.2
Ingersoll-Rand Co. Ltd.	Trane Inc.	9,751	8,328	21.2	1.39	14.9	11.6	na
Comparable transaction valuation: Using the average of each multiple (Equity value to net income, Enterprise value to sales, Enterprise value to operating income, Enterprise value to cash flow, and Average premium) on recent transactions in Exhibit 8, estimate the value of FVC.