The Globe and Mail attempts to identify undervalued Canadian firms producing positive shareholder wealth in its Tuesday, May 9, edition. The Globe's Jean-Didier LaPointe writes in the Number Cruncher column that he screened the S&P/TSX composite index with only three simple but powerful criteria: An economic performance index, or EPI (return on capital divided by cost of capital) greater than one. An EPI ratio of one or more indicates a company's capacity to create wealth for its shareholders (a higher EPI displays a greater rate of wealth creation); a return on capital greater than 10 per cent; a negative future-growth-value-to-enterprise-value ratio (FGV to EV). This represents, in percentage, the portion of the enterprise value that exceeds the company's current operating value. The higher the number, the higher the baked-in premium for expected growth and the higher the risk. A negative figure reflects a discount. The price-to-earnings ratio, beta, dividend yield and four-year annualized dividend growth rate are displayed for informational purposes. Stocks offering value are Magna International, Sun Life Financial, Transcontinental and Western Forest Products.