D & B SAMPLE CO LTD

   ADDRESS:                 11TH FLOOR, CENTRE CITY TOWER
                            7 HILL ST
                            BIRMINGHAM
                            WEST MIDLANDS
                            B5 4UN
                            UK

   TEL:                     0121-631-2323
   FAX:                     0121-631-3268
   REGISTERED OFFICE:       11th Floor, Centre City Tower, 7 Hill St,
                            Birmingham B5 4UN

   DUNS:                    21-456-7885

   CURRENCY: Shown in Pounds Sterling, unless otherwise stated.

   LANGUAGE: In certain circumstances information in this report may be quoted
   in the local language.  In case of difficulty, please contact your D&B
   local Customer Service Department.

            D&B RATING:                         2A2
            CONDITION:                          GOOD
            MAXIMUM CREDIT:                     170,000
            TREND:                              EVEN
            AVERAGE DAY(S) IN ANTICIPATION:     5
            D&B PAYMENT SCORE:                  82
            ACCOUNTS INCORPORATED IN REPORT:    31-03-1997
            LATEST ACCOUNTS PUBLICLY FILED:     31-03-1997


   The D&B Rating of 2A2 indicates:
        A Financial Strength of 1.5 - 7 million (based on tangible Net Worth)
        and an overall condition which is Good (low risk).

   The D&B 'maximum credit recommendation' for this business is 170,000.

   The D&B Payment Score of 82 corresponds to an average of 5 day(s) in
   anticipation of terms.

   Financial Strength Indicator Comparison:

   This business has a Financial Strength Indicator of 2A (based on tangible
   Net Worth)

   Comparing this company against 4,065 other businesses, within its industry
   sector (SIC Code 5081), reveals the following:

                     NUMBER OF                   FINANCIAL STRENGTH
                     BUSINESSES                 INDICATOR COMPARISON

                         75     (1.8%)                 Higher
                        174     (4.3%)                 Same
                      3,816    (93.9%)                 Lower

   Risk Indicator Comparison:

   This business has a Risk Indicator of 2 (low risk).

                   LEVEL OF RISK: COMPARISON WITH INDUSTRY
   
   Comparing this business against the 174 businesses within the same
   Financial Strength category, reveals that:

                     NUMBER OF                          RISK
                     BUSINESSES                      COMPARISON

                         53    (30.5%)              Higher risk
                         69    (39.7%)                 Same
                         52    (29.9%)               Lower risk

   Conclusion:

   This business therefore has a HIGHER than average Financial Strength,
   compared to its Industry Sector, and a LOWER than average Risk Indicator,
   when comparing businesses of the same Financial Strength category.

   STARTED:         1984                 SALES:                    13.226.149
   DATE INC:        1984                 As at 31-03-1997
   LEGAL FORM:      PRIV LTD CO          PROFIT/(LOSS):               218.422
   REG NO:          434567               NET WORTH:                 2.508.400
   EMPLOYS:         203                  As at 31-03-1997
   ISSUED CAPITAL:  432.000

   LINE OF BUSINESS:        COMMERCIAL MACHINERY WHOLESALERS
                            COMPUTER PROGRAMMING & SOFTWARE SERVICES

   SIC CODE(S):             5081     7372

   Public Notice information is added to the D&B Database and, if present,
   will appear in this section.  This section was last updated from public
   sources on 24 MARCH 1999.

   COUNTY COURT JUDGMENTS

   Judgments Registered During The Last 12 Months:       0

   DETAILS OF JUDGMENT(S) REGISTERED (LAST 5 YEARS)

   Date:    Name Quoted:            Amount:  Court:            Plaint. No:
   11-1996  D & B SAMPLE CO LTD       6.764  DARLINGTON           DL555666
   10-1996  D & B SAMPLE CO LTD         426  SALFORD              SF400031

   SUMMARY OF JUDGMENTS REGISTERED (UP TO 5 FULL YEARS)

            YEAR:        NUMBER:     AMOUNT:
            1996               2       7.190

   SCOTTISH DECREES

   Decrees Registered During The Last 12 Months:         0

   MORTGAGES & CHARGES

   Total Mortgages & Charges Registered:                 5

   DETAILS OF MORTGAGES AND CHARGES REGISTERED

   Date:    Co. Number:     Particulars:
    3-1997  434567          A DUMMY MORTGAGE CREATED 20.03.97/MIDLAND DUMMY
                            BANK PLC.
    3-1997  434567          A DUMMY MORTGAGE CREATED 20.03.97 TO MIDLAND
                            DUMMY BANK PLC.
    5-1992  434567          DEBENTURE CREATED 01.05.92/D. & B. SAMPLE HOLDING
                            CO/ALL MONEYS/GENERAL CHARGE.
      1993                  A DEBENTURE TO NATIONAL WESTMINSTER BANK PLC
      1992                  A MORTGAGE TO BARCLAYS BANK PLC

   DETAILS OF MORTGAGES AND CHARGES SATISFIED

   Date:    Co. Number:     Particulars:
    3-1998  434567          20.3.97

   All Public Notice information has been obtained in good faith from the
   appropriate public sources.

   Critical legal notice information filed is investigated by D&B Analysts,
   and where relevant, comment is presented in this section.

   Barclays Bank PLC, P O Box 65, 56 New St, Birmingham West Midlands B2 4EF.
   BANK SORT CODE: (20-07-71).

   National Westminster Bank PLC, 25 High St, Colchester Essex CO1 1DG. BANK
   SORT CODE: (60-06-06).

   Name:            Mr Jonathan McCready, Chairman
   Born:            22-06-1936
   Address:         Craven Cottage, New Denson Rd, Willenhall, West Midlands
                    WV23 2XB UK
   DIRECTORSHIPS:   D & B SAMPLE SUBSIDIARY CO LTD (23-080-9378), D & B
   (Current)        SAMPLE HOLDING CO LTD (23-308-3567),

   Name:            Mrs Joan Beatrix Culloden, Managing Director
   Born:            01-09-1961
   Address:         16B Lundy Ho, Evergreen La, St. Johns, Edinburgh EH11 1FH
                    UK
   DIRECTORSHIPS:   D & B SAMPLE SUBSIDIARY CO LTD (23-080-9378), D & B
   (Current)        SAMPLE HOLDING CO LTD (23-308-3567),

   Name:            Mr Paul Shelley, Financial Director
   Born:            16-09-1962
   Address:         116a Upper High St, Long Meadow Bank, Edgbaston,
                    Birmingham B62 9PL UK
   DIRECTORSHIPS:   D & B SAMPLE SUBSIDIARY CO LTD (23-080-9378), D & B
   (Current)        SAMPLE HOLDING CO LTD (23-308-3567),

   Name:            Mr Guy Jacques-Pierot, Sales Director
   Born:            01-11-1967
   Address:         11 Rue De Poulenc, Boulon-Devion, Paris 75006 FR
   DIRECTORSHIPS:   D & B SAMPLE SUBSIDIARY CO LTD (23-080-9378), D & B
   (Current)        SAMPLE HOLDING CO LTD (23-308-3567),

   Name:            Mr Paul Vert, Marketing Director
   Profession:      Director
   Born:            24-02-1965
   Nationality:     French
   DIRECTORSHIPS:   No other recorded directorships.

   Name:            Mr Klaus Preston, Personnel Director
   Born:            16-02-1956
   Address:         'Johnstone Step', Blackheath Way, Coventry Rd, Sheffield,
                    South Yorkshire S16 9LL UK
   DIRECTORSHIPS:   D & B SAMPLE SUBSIDIARY CO LTD (23-080-9378), D & B
   (Current)        SAMPLE HOLDING CO LTD (23-308-3567),

   Name:            Miss Julie Whittaker, Director, Company Secretary
   Born:            02-08-1967
   Address:         20 Hurford Rd, Leeds, West Yorkshire LS11 9PS
   DIRECTORSHIPS:   D & B SAMPLE SUBSIDIARY CO LTD (23-080-9378), D & B
   (Current)        SAMPLE HOLDING CO LTD (23-308-3567),

   Name:            Mr Marcus Voodarini, Non-Executive Director
   Born:            22-05-1971
   Address:         11th Floor, Centre City Tower, 7 Hill St, Birmingham B5
                    4UN UK
   DIRECTORSHIPS:   D & B SAMPLE SUBSIDIARY CO LTD (23-080-9378), D & B
   (Current)        SAMPLE HOLDING CO LTD (23-308-3567),

   There is one additional principal recorded at Companies House.

During the past 36 months, D&B Collection Services have processed the
   following overdue cases on this business:

   Date         Age of         Amount  Status  Legal   Claim     Country
   Claim        Claim          of      of      Action  Disputed  of
   Received     (Days)         Claim   Claim   Taken             Origin

   AUG 1996     186             5.320  open                        UK

   D&B has collected 5 trade references amounting to 210,000 which show that,
   on average, this business pays its bills 5 DAY(S) IN ANTICIPATION OF TERMS
   (Payment Score = 82), which is BETTER THAN THE INDUSTRY AVERAGE.  In some
   instances, payment beyond terms can be the result of overlooked or disputed
   invoices.

   INDUSTRY COMPARISON - THIS QUARTER ONLY
   Based on the 11831 firms in SIC code 5081 where D&B has payment
   experiences.

        UPPER SEGMENT (Top 25%)                         SCORE = 79
            Pays Within Terms

        MEDIAN SEGMENT (Middle 50%)                     SCORE = 72
            Pays 12 day(s) Beyond Terms

        LOWER SEGMENT (Bottom 25%)                      SCORE = 63
            Pays 20 day(s) Beyond Terms

   BREAKDOWN OF PAYMENT EXPERIENCES FOR THE 12 MONTHS ENDING MARCH 98
   CREDIT AMOUNT BANDS:                                 NUMBER OF       TOTAL
                                              PAYMENT EXPERIENCES      AMOUNT

   Between 50,000 & 99,999                                  3         150,000
                                 100% of amount stated as Within Terms

   Between 15,000 & 49,999                                  2          60,000
                                 100% of amount stated as Within Terms

   Total Payment Experiences in file                        5         210,000

   

                                     Fiscal           Fiscal           Fiscal
                                      Group            Group            Group
                                 31-03-1995       31-03-1996       31-03-1997

Net Sales                       12.110.000       13.122.000       13.226.149
Exports                          4.601.000        4.902.000        4.070.165
Pre-Tax Profit (Loss)            1.136.000        2.710.000          218.422
Net worth                        3.147.000        3.375.000        2.508.400
Total Fixed Assets               4.359.000        4.249.000        1.726.358
Total Assets                    11.641.000       10.810.000        5.875.737
Current Assets                   6.282.000        5.561.000        4.149.379
Current Liabilities              5.380.000        4.440.000        2.817.498
Working Capital                    902.000        1.121.000        1.331.881
Long Term Debt                   3.114.000        2.995.000          160.839
Employees                              477              476              203

                                 31-03-1995       31-03-1996       31-03-1997

PROFITABILITY
Profit Margin (%)                       9,4             20,7              1,7
Shareholders' Return (%)               36,1             80,3              8,7
Return On Capital (%)                  17,1             40,0              7,1
Return On Assets (%)                    9,4             24,2              3,7

FINANCIAL STATUS
Acid Test (X)                           0,5              0,6              0,2
Current Ratio (X)                       1,2              1,3              1,5
Solvency Ratio (%)                    269,9            220,3            118,7
Fixed Assets/Net Worth (%)            138,5            125,9             68,8
Current Liab's/Net Worth(%)           171,0            131,6            112,3
Current Liab's/Stocks (%)             322,2            262,1             84,3

ASSET UTILITY
Stock Turnover Rate                     7,3              7,7              4,0
Collection Period (Days)               76,1             70,8              6,4
Asset Turnover (%)                    100,6            117,1            225,1
Sales/Net Working Cap. (X)             13,4             11,7              9,9
Assets/Sales   (%)                     99,4             85,4             44,4
Creditors/Sales (Days)                 36,6             33,7             24,5

EMPLOYEE (000'S)
Capital Employed/Employee              14,0             14,2             15,1
Sales/Employee                         25,4             27,6             65,2
Profit/Employee                         2,4              5,7              1,1
Employee Average Wage                   0,1              8,6             17,5

                               Consolidated     Consolidated         Variance
Closing date                     31-03-1996       31-03-1997        97/96 (%)

ASSETS

Land & Buildings                   709.000          702.204            (1,00)
Fixtures & Equipment             3.540.000        1.024.154           (71,10)
Total Intangibles                  400.000
Deposits                         1.000.000

Tot. Net Stocks & WIP            1.694.000        3.342.397            97,30
Accounts Receivable              2.545.000          230.585           (90,90)
Prepaid Expenses                   102.000          236.380           131,70
Other Receivables                  570.000           23.761           (95,80)
Cash                               100.000          230.919           130,90
Taxation Recoverable                                 85.337
Marketable Securities              550.000

Total Current Assets             5.561.000        4.149.379           (25,40)

TOTAL ASSETS                    11.210.000        5.875.737           (47,60)
                      ---------------------------------------------------------

LIABILITIES

Issued Capital                   1.000.000          432.000           (56,80)
Reserves                           380.000          176.072           (53,70)
Retained Earnings                2.395.000        2.289.328            (4,40)
Lease pay. after 1 yr            2.595.000          160.839           (93,80)
Other Long-term Liabs              400.000

Accounts Payable                 1.211.000          886.622           (26,80)
Accruals/Deferred Inc              339.000          416.157            22,80
Bank Loans/Overdrafts              750.000          511.289           (31,80)
Loans from Principals                                 1.796
Tax & Social Security              550.000          901.469            63,90
Lease pay. in 1 year                                 77.211
Other Current Liabs.             1.590.000           22.954           (98,60)

Total Current Liabs.             4.440.000        2.817.498           (36,50)

TOTAL LIABILITIES               11.210.000        5.875.737           (47,60)
                      ---------------------------------------------------------
Closing date                     31-03-1996       31-03-1997         Variance
PROFIT AND LOSS ACCOUNT                                             97/96 (%)

Net Sales                       13.122.000       13.226.149             0,80

Cost of Sales                    4.785.000        5.432.190            13,50

Gross Profit                     8.337.000        7.793.959            (6,50)

Advert. & Commercial Exp.        1.071.000
General Expenses                 2.944.000        7.441.862           152,80
Other Operating Charges                              29.682
Net Operating Income             4.322.000          322.415           (92,50)

Interest Receivable                 25.000            5.365           (78,50)

Total Financial Income              25.000            5.365           (78,50)

Interest Payable                   909.000          109.358           (88,00)
Other Financial Expenses           728.000

Total Financial Expenses         1.637.000          109.358           (93,30)

Profit Before Tax                2.710.000          218.422           (91,90)

Net Taxation                       421.000          262.400           (37,70)
Other Tax                          772.000          (43.852)         (105,70)
Profit After Tax                 1.517.000             (126)         (100,00)

Exceptional Items                  209.000

Net Profit                       1.308.000

Net Loss                                                126

Exports                          4.902.000        4.070.165           (17,00)

Retained Earnings at Start           1.561        2.344.414
Net Income                           1.308
Net Loss                                                126
Dividends                                0           54.960
Other Deductions                   474.000
Retained Earnings at End             2.395        2.289.328

   Payroll                       4.094.000        3.553.185           (13,20)
   Depreciation                    734.000          390.385           (46,80)

Directors' Remuneration          1.102.000          288.426           (73,80)

Number of Employees                    476              203           (57,40)

   Statement obtained from Companies House.

   Fixed assets shown as a net value, less undisclosed accumulated
   depreciation.
   Other tax consists of deferred overseas taxation.  Reserves consist of
   revaluation reserve.

   Registered 1992 a mortgage to Barclays Bank PLC.
   Registered 1993 a debenture to National Westminster Bank PLC.

   SUBSIDIARIES

   Subject has one subsidiary.

   D & B Sample Subsidiary Co Ltd, Birmingham, U K, DUNS: 23-080-9378,
   ownership: 100%

   It should be noted that the Accounting Reference Date is 31-03.

   BRANCHES

   Number of branches or divisions: 1

   5th Floor, Westminster Ho Manchester, branch

   CAPITAL
   Nominal capital :  Undisclosed.
   Issued capital  :  432.000 divided into 432.000 Ordinary shares of 1,00
   each,

   PARENT COMPANY

            IMMEDIATE PARENT

            NAME:           D & B SAMPLE HOLDING CO LTD
            TOWN:           BIRMINGHAM
            COUNTRY:        UK
            D-U-N-S NUMBER: 23-308-3567
            OWNERSHIP:      99%

   HISTORY
   Business started 1984
   Private limited company registered 01-11-1984

   Subject was accredited with BSI 5750 in November 1996

   OPERATIONS

   SIC CODE(S):   5081     7372

   COMMERCIAL MACHINERY WHOLESALERS
   COMPUTER PROGRAMMING & SOFTWARE SERVICES

   Laptop personal computers, computer hardware and accessories distributors
   (60%) and software developers (40%).

   Sells to: Blue chip companies and Government departments
   Terms are: Net 30 days (U K) & letter of credit (overseas)
   Number of accounts: 400.

   Non-seasonal business.
   Exports:            30% of sales to U S A; Germany
   EMPLOYEES:          203

   Premises:           Owns offices, factory, warehouses, at the heading
                       address covering 20,000 sq. ft.

   REGISTERED OFFICE: 11th Floor, Centre City Tower, 7 Hill St, Birmingham B5
   4UN

   Press and Business articles are added to the D&B database daily.  Recent
   significant cuttings relating to this business will appear in this section.

   On 21.10.98 notification was received from Companies House that the above
   named company is the subject of a Company Voluntary Arrangement. K S Tan of
   10/12 New College Parade, Finchley London NW3 was appointed supervisor on
   30.09.98.

Copyright © 1999, Dun & Bradstreet. All rights reserved. This report is provided
for your internal business use only and may not be reproduced or re-distributed
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