Exhibit (c)(5)

75 CENTRAL STREET | BOSTON, MASSACHUSETTS 02109 TEL: 617-314-3950 | FAX: 617-314-3955 | WWW.COVLLC.COM Semon Litigation Summary

Model1DCFSummary ($US inthousands, exceptTotalPerShare pershare values)Quarry+Manufacturing +PVof NOLs+TotalDebt=VarianceValue DCFModel Variances$8,403 $2,623$13,710$13,391$38,127$5.09 •SemonDCFestimates$8.7millionworkingcapitaldecrease in 2010 vs.approximate$500Kworkingcapitalincrease •AssumesvalueofNOLsof$13.7million •Doesnotconsiderpensionliabilitiesofapproximately$13.4 million Notes: (1) Analysis utilizes fully diluted share count of 7.487 million shares

Model1TransactionAnalysisSummary ($US inthousands, exceptTotalPerShare pershare values)Quarry+Manufacturing+PVof NOLs+TotalDebt=VarianceValue TransactionAnalysis $10,340$1,898$13,710$13,391$39,339$5.25 Variances •SemonutilizesfinancialprojectionsgreaterthanthatofROAC •AssumesvalueofNOLsof$13.7million •Doesnotconsiderpensionliabilitiesofapproximately$13.4 million Notes: (1) Analysis utilizes fully diluted share count of 7.487 million shares

Model2DCFSummary ($US inthousands, exceptTotalPerShare pershare values)Quarry+Manufacturing +PVof NOLs+TotalDebt=VarianceValue DCFModel Variances$3,387 $3,975$10,333$13,391$31,086$4.15 •SemonDCFestimates$8.7millionworkingcapitaldecrease in 2010 vs.approximate$500Kworkingcapitalincrease •AssumesvalueofNOLsof$10.3million •Doesnotconsiderpensionliabilitiesofapproximately$13.4 million Notes: (1) Analysis utilizes fully diluted share count of 7.487 million shares

Model2TransactionAnalysisSummary ($US inthousands, exceptTotalPerShare pershare values)Quarry+Manufacturing+PVof NOLs+TotalDebt=VarianceValue TransactionAnalysis $1,263$1,993$10,333$13,391$26,980$3.60 Variances •SemonutilizesfinancialprojectionsgreaterthanthatofROAC •AssumesvalueofNOLsof$10.3million •Doesnotconsiderpensionliabilitiesofapproximately$13.4 million Notes: (1) Analysis utilizes fully diluted share count of 7.487 million shares