I've calculated how the system by laying $33 S.P. compares to $1 level stakes laying on the exchange from commencement (7/Dec) of the method.

By laying level stakes of $1 on the exchange the seven accidents would have removed $305 from the bank, but the 403 smiles would have added $377 to the bank for a net profit of $72.

As comparison, laying $33 S.P. per selection for the same period generated a profit of $99.47.

Because the price of the average accident on the exchange was $43 that if there were two more accidents then the method would most likely be in the red.

However, during the same period laying S.P. it would have taken 3 more accidents for the method to break-even.

The above figures suggests that laying S.P. is the way to go with this method?