The dividend is 1.8 times covered by consensus earnings this year and the shares are a new buy.

The shares closed on Friday at $9.63, or 160 times consensus earnings estimates of 6 cents a share for the fiscal year ending next May.

They are now at $64.88, or 36 times analysts' consensus earnings estimate of $1.79 a share for 2001.

In fact, First Call, which compiles analysts' estimates, has not been able to calculate consensus earnings for Oshkosh.

The consensus earnings estimate by First Call had been $1.20 a share.

It is covered by consensus earnings 1.73 times in 2012 and 2013, so does not look as if it will come under pressure.

Indeed, the company's first-quarter 2001 results beat the analysts' consensus earnings by a penny, the first upside surprise issued by the company in a year.

How else to explain the miraculous manner in which so many companies meet or beat, by the preposterous penny, the consensus earnings estimates of Wall Street analysts?

The multiple for the Intercontinental Exchange - an exchange you have probably never heard of - is trading at 41 times 2006 consensus earnings.

Insiders own about 15 percent of the shares, which closed on Friday at $19.625, or 29.5 times consensus earnings estimates of 66.5 cents a share for 1999.