Happy new year everyone!Arthur have looked at Tandem before but if I remember correctly there's no margin of safety at the current price. Understandably not in too much of a hurry to get involved as on the face of it not a great business. Have indentified what I feel is an opportunity elsewhere-the Co concerned has announced the planned sale of a subsidiary but don't want to reveal it's identity at this stage as would ideally like to buy much cheaper although I feel a decent buy at the current price.Co concerned has excellent growth prospects. Also the market in it's shares is very thin. Suspect the more entrepeneurial amongst you will be able to find it!