With prodigious cash burn the focus of my other sell tip of the year, the focus on this one is the balance sheet in conjunction with current trading…

When it comes to picking a company which is going to perform well over the course of a year, I believe that you need to consider the macro-economic factors that are likely to affect the sector in which it operates.

If you are a ShareProphets regular, please take a photo of the view through your window and email it to editorial@shareprophets.com. We'll pubilsh a new one every day.

As Worthington (WRN) heads into administration, Craig Whyte's long term business partner Aidan Earley is trying to blame the media and especially me. He also says that there are questions over an insurance claim and my involvement in a £40 million City fire which is odd as the start of the fire was caught on CCTV and so there are no questions at all. So in honour of the libeller of the week...

Although the thick slice of finest Stilton and large port had done something to stop his tummy rumbling, London's worst Nomad, Mr Roland "Fatty" Cornish still felt considerably ill at ease as he waddled up the stairs at his luxury Chiswick Mansion. Two visits from two ghosts already had set his mind racing. He tumbled into bed and did his best to get to sleep, trying to count spotted dicks jumping over the fence and heading towards him. But he was never a great man for numbers and after twelve he got a bit confused.

Happy Christmas One and all. This podcast follows on from A-E HERE, F-J HERE, K-O HERE and P to T HERE. Okay I cheat a bit here but with these letters it is tough but, inter alia, I cover: the USM, Uramin - my old pal Jim Mellon's company, United Cacao (CHOC), Worthington (WRN), the three Ex's , Xcite Energy (XEL), Xtract Resources (CTR), Yolo Leisure (YOLO), Zeus Capital and the late lamented Gable (GAH)

We have four more share tips out between now and January 2nd which you can access for just a fiver HERE, but here is one we prepared earlier which is our first share tip of the year.

The fraud Worthington (WRN) where ex prisoner Aidan Earley has now exposed himself as a shadow director, went into liquidation on November 21. So why have the shares not been slung off the Official List by the UKLA, part of the FCA? I talked to the FCA last week.

We have been contacted by a number of shareholders in African Potash (AFPO), which is now on ISDX and will soon be booted off AIM Formally and will go bust within weeks, who have lost money and want to sue someone over this fraud. We will back any such action with a generous donation but the question is who to sue and on what grounds? But, sorry to break the bad news to certain folks on Christmas day, but wheels are in motion...certain folks may wish to call a lawyer PDQ

A recent share tip on the Nifty Fifty website at a 250p offer price, shares in developer, formulator and supplier of personal care and beauty products, Swallowfield (SWL) are already ahead to a current 270p offer price. However, this is still down from 290p reached in October - and I believe there could be much more to come and so it is my first tip of the year.

As this feature falls on Christmas Day, there is nothing else to write other than Happy Holidays and a Great Winterval to All! TW Note: You are a Godless liberal and Santa will not be rewarding you with anything at all this year.

Bah, humbug! Last year’s final trading session before Christmas saw the RNS system take an early bath, but this year it was in full flow right through to 6.30pm, even though the markets closed at 12.30. So who slipped out bad news as everyone was off doing their last minute Christmas shopping? And who went the extra mile by leaving the release of bad news right into the evening? We had some cracking entries on that score, and we have a winner to announce as regards the sweepstake.

And so as they came to leave the town of Banstead in the province of Norfolk, Jesus and his disciples gathered for a final prayer. 

Oh, perhaps I shall have another small slice of stilton and another glass of port said London's worst Nomad Roland "fatty" Cornish to himself, as he tried to bury the memories of his visit from the ghostly apparition who was even scruffier than Tom Winnifrith. Clearly not a scholar or a gentlemen he repeated to himself several times although whether this was a reference to the ghost or Winnifrith was unclear at this point. Fatty did not enjoy being haunted but, after just one more "small" slice of Stilton and a small port Fatty decided it was time for beddybyes and headed up stairs with his faithful, if flatulent, poodle Stuttard following on behind.

There are a few contenders for this title, but an update this morning from ShareProphets Aim-China Filthy Forty purveyor of biblical plagues and (apparently, now) not-quite-failed-yet property deals suggests to me that Asian Citrus Holdings (ACHL) might be booking its place in the Filthy Forty AIM departure lounge.

This podcast follows on from A-E HERE, F-J HERE, and K-O HERE. It is perhaps my longest podcast for many moons but are you surprised? Think about what I cover: P is for Potash - as in African (AFPO), Q is for Quindell (QPP), R is for Revenue Recognition as in Redcentric (RCN) and Servision (SEV), S is not for smear (as in Citigate Dewe Rogerson you total and utter bastards) or Strat Aero although both are mentioned but for Sam Antar and T is for Terry as in Rob, 

I am quite confident in making IQE (IQE) a tip of the year. And this is despite the fact that this outfit usually appears in the list of most shorted shares, helpfully published on this spectacular website.

Two classic Christmas RNS’s from Port Erin Biopharma (PEBI) this week, the second of which came out at 12 yesterday, being the disappointing final results for the year to 30 June 2016; however, it was the one on Thursday relating to a short-term loan to Jim Mellon’s favourite investment, the Diabetic Boot Company (“DBC”) that really raised my eyebrows.

From the FCA's spreadsheet of short positions required to be disclosed to it, the following details the shorted AIM shares at the end of this week (by net short position %) - and if this position has increased (red), reduced (green) or remained unchanged (black) since last week (see HERE). The big move is the increase in the Telit short.

Best FTSE-100 short for 2017?  After musing about the property stocks I chanced upon Wolseley’s (WOS) epic push towards a 50 quid share price.  First congratulations to anyone who picked up shares in the plumbing and building industry supplier at the time of the Brexit referendum vote for around 36 quid.  My advice though for 2017 is to sell the shares.