Business Information Report: Gorman Manufacturing Company,

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       COPYRIGHT 1999 DUN & BRADSTREET INC. - PROVIDED UNDER CONTRACT
                FOR THE EXCLUSIVE USE OF SUBSCRIBER 034-004303L.

                     ATTN: vm

              *IN DATE*                Statement Date: DEC 31 1997


DO NOT CONFUSE WITH OTHER GORMAN COMPANIES, THIS IS A FICTITIOUS COMPANY USED
BY D&B FOR DEMONSTRATION PURPOSES.

     DUNS: 80-473-5132           DATE PRINTED             SUMMARY
GORMAN MANUFACTURING COMPANY,    SEP 10 1999          RATING    3A3
INC
                                 COMMERCIAL PRINTING  STARTED   1965
492 KOLLER STREET                SIC NO.              SALES  F  $17,685,297
AND BRANCH(ES) OR DIVISION(S)    27 52                WORTH  F  $2,838,982
SAN FRANCISCO CA  94110                               EMPLOYS   105(100 HERE)
     TEL: 650 555-0000                                HISTORY   CLEAR
                                                      FINANCING SECURED
                                                      FINANCIAL
                                                      CONDITION FAIR
CHIEF EXECUTIVE: LESLIE SMITH, PRES


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SPECIAL
EVENTS
04/06/99      On Mar 26, 1998 the subject experienced a fire due to an
         earthquake.  According to Leslie Smith, president, damages amounted to
         $35,000 which were fully covered by their insurance company.  The
         business was closed for two days while employees settled personal
         matters.

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                     *  *  *   CUSTOMER SERVICE   *  *  *
===============================================================================
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Center at 1-800-234-3867 from anywhere within the U.S. If you are outside the
U.S., contact your local D&B office.

                *** Additional Decision Support Available ***

Additional D&B products, credit recommendations and specialized investigations
are available to help you evaluate this company or its industry. Call Dun &
Bradstreet's Solution Center at 1-800-362-3425 from anywhere within the U.S.

===============================================================================
                     *  *  *   SUMMARY ANALYSIS   *  *  *
===============================================================================
The Summary Analysis section reflects information in D&B's file as of
September 5, 1999.

RATING SUMMARY . . . .

     The "3A" portion of the Rating (the Rating Classification) indicates
     that the company has a worth from $1 million to $10 million.  The "3" on
     the right (Composite Credit Appraisal) indicates an overall "fair"
     credit appraisal.  This credit appraisal was assigned because of D&B's
     assessment of the company's financial ratios and its cash flow.

     Below is an overview of the company's D&B Rating(s) since 06/10/93:

                   RATING                   DATE APPLIED
                   ------                   ------------
                     3A3                      06/10/93

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                     *  *  *   PAYMENT SUMMARY   *  *  *
===============================================================================
The Payment Summary section reflects payment information in D&B's file as of
the date of this report.

                     The PAYDEX for this company is 56.

This PAYDEX score indicates that payments to suppliers average 26 days beyond
terms, weighted by dollar amounts.  When dollar amounts are not considered,
approximately 35% of the company's payments are within terms.

Below is an overview of the company's dollar-weighted payments, segmented by
its suppliers' primary industries:

                                   TOTAL     LARGEST    %       DAYS SLOW
                       TOTAL      DOLLAR       HIGH    W/IN
                       RCV'D      AMOUNTS     CREDIT  TERMS <31 31-60 61-90 91+
                       ----- -------------- ---------- ---- --- ----- ----- ---
                          #          $          $        %   %    %     %    %

Total in D&B's file      110      2,865,650  1,000,000

Top 10 Industries:

 1 Nonclassified          14        430,000    100,000   74   2     -     -  24
 2 Insurance agent         2        250,000    250,000  100   -     -     -   -
 3 Whol roof/side/insul    2         50,500     50,000   99   1     -     -   -
 4 Misc business credit    1      1,000,000  1,000,000    - 100     -     -   -
 5 Management services     1        100,000    100,000  100   -     -     -   -
 6 Mfg organic chemicals   1        100,000    100,000    -   -     -   100   -
 7 Accounting services     1         75,000     75,000  100   -     -     -   -
 8 Mfg adhesives/sealant   1         75,000     75,000  100   -     -     -   -
 9 Mfg prefab metal bldg   1         50,000     50,000    - 100     -     -   -
10 Arrange cargo transpt   1         50,000     50,000  100   -     -     -   -

11 OTHER INDUSTRIES       37        369,800     50,000   48  15     9    11  17

Other Payment Categories:

 Cash experiences          2         75,000     50,000
 Payment record unknown   12        106,100     75,000
 Unfavorable comments      9        134,250    100,000
 Placed for collection
        with D&B           0              0
        other             25            N/A

The highest "Now Owes" on file is $1,000,000
The highest "Past Due" on file is $500,000

Dun & Bradstreet has 110 payment experiences in its file for this company.  For
your convenience, we have displayed 80 representative experiences in the
PAYMENTS section.

===============================================================================

PAYMENTS  (Amounts may be rounded to nearest figure in prescribed ranges)

   Antic - Anticipated (Payments received prior to date of invoice)
   Disc  - Discounted  (Payments received within trade discount period)
   Ppt   - Prompt      (Payments received within terms granted)

REPORTED PAYING             HIGH      NOW     PAST   SELLING          LAST SALE
         RECORD            CREDIT     OWES     DUE    TERMS            WITHIN

08/99    Antic              5000      -0-      -0-   N10              6-12 Mos
         Slow 60            1000      -0-      -0-   1 10 N30
         Slow 90            5000     2500      500
         (004)            100000   100000   100000
           Placed for collection.
         (005)              7500     7500     7500                    6-12 Mos
           Placed for collection.
         (006)              2500     2500     2500   N30              1 Mo
         (007)              1000     1000     1000                    6-12 Mos
           Placed for collection.
         (008)              1000     1000     1000                    1 Mo
         (009)               500      500      500                    1 Mo
07/99    Ppt              250000      -0-      -0-                    2-3 Mos
         Ppt              100000    30000      -0-   N30              4-5 Mos
         Ppt               75000      -0-      -0-                    2-3 Mos
         Ppt               50000    50000      -0-   N30              1 Mo
         Ppt               50000    50000      -0-   N30              1 Mo
         Ppt               30000     2500      -0-                    2-3 Mos
         Ppt               25000      -0-      -0-   N30              2-3 Mos
         Ppt               20000    20000      -0-   N30              2-3 Mos
         Ppt               15000    10000      -0-   N30              4-5 Mos
         Ppt               10000     5000      -0-   N30              1 Mo
         Ppt                5000      -0-      -0-   N30              2-3 Mos
         Ppt                2500     2500      -0-                    4-5 Mos
         Ppt                 500      -0-      -0-   N30              4-5 Mos
         Ppt                          -0-      -0-                    6-12 Mos
         Slow                500      500      500   2 10 N30         1 Mo
         Slow 5             7500     7500      -0-   N30              2-3 Mos
         Slow 30         1000000  1000000   500000                    1 Mo
         Slow 60             500      500      500   2 30 N45         2-3 Mos
         Slow 210          50000    50000    50000   N30              6-12 Mos
         (029)             15000    10000     2500                    1 Mo
           Placed for collection.
         (030)              5000     5000     5000                    1 Mo
           Credit refused.
         (031)              2500      -0-      -0-                    1 Mo
           Placed for collection.
         (032)              2500     2500     2500                    4-5 Mos
           Bad debt.
         (033)              1000     1000     1000                    6-12 Mos
           Placed for collection.
         (034)              1000     1000     1000
           Placed for collection.
         (035)              1000      -0-      -0-                    2-3 Mos
           Satisfactory.
         (036)              1000      -0-      -0-                    6-12 Mos
           Credit refused.
         (037)               750      750      750                    1 Mo
           NSF check recvd.
         (038)               500      500      500                    4-5 Mos
           Placed for collection.
         (039)                        -0-      -0-                    1 Mo
           Bad debt.
         (040)                        -0-      -0-                    1 Mo
           Placed for collection.
         (041)                        -0-      -0-                    2-3 Mos
           Satisfactory.
06/99    Ppt                1000      500      -0-   N30
         Slow              50000    50000     2500   N10              6-12 Mos
         Slow 45            5000     1000      -0-   N30              1 Mo
         Slow 60           20000    15000    15000   N30              2-3 Mos
         (046)              7500     1000     1000                    6-12 Mos
           Placed for collection.
         (047)              5000     5000     5000                    6-12 Mos
           Placed for collection.
         (048)              5000     2500     2500                    1 Mo
           Bad debt.
         (049)              2500     2500     2500                    1 Mo
           Placed for collection.
         (050)              1000     1000     1000                    4-5 Mos
           Placed for collection.
         (051)               500      500      500                    2-3 Mos
           Placed for collection.
         (052)                        -0-      -0-
           Placed for collection.
05/99    (053)              1000                     Sales COD        2-3 Mos
           Placed for collection.
         (054)               500      500      500                    6-12 Mos
           Placed for collection.
04/99    (055)               500      500      500                    2-3 Mos
           Placed for collection.
03/99    Disc-Ppt          75000    20000      -0-   2 10 N30
         Ppt               90000      -0-      -0-   2 30 N60         4-5 Mos
         Ppt               55000      -0-      -0-                    4-5 Mos
           Lease agreement
         Ppt               45000      -0-      -0-   N30              1 Mo
         Ppt               20000      -0-      -0-   N30              2-3 Mos
         Ppt               10000      -0-      -0-
         Ppt                7500     7500      -0-   N30              4-5 Mos
         Ppt                7500       50      -0-   N30              4-5 Mos
         Ppt                2500      500      -0-   2 10 N30
         Ppt                2500      -0-      -0-                    2-3 Mos
         Ppt                 500      500      -0-
         Slow               5000      -0-      -0-   N10              1 Mo
         Slow                 50      -0-      -0-                    6-12 Mos
         Slow 15           10000      -0-      -0-   N15
           Unauth deductns.
         Slow 30             500      -0-      -0-   1 10 N30         2-3 Mos
         Slow 90           20000     2500     2500   N30              2-3 Mos
         Slow 90            5000     5000     5000   1 10 N30         4-5 Mos
         Slow 90            1000     1000     1000                    6-12 Mos
         Slow 150         100000    15000    15000                    6-12 Mos
         Slow 150            250      250      250                    6-12 Mos
         Slow 210          10000     5000     5000                    6-12 Mos
         Slow 210           2500     1000     1000   N15              6-12 Mos
         (078)              7500     7500     7500                    6-12 Mos
           Unsatisfactory.
         (079)              5000     5000      -0-                    4-5 Mos
           Satisfactory.
         (080)              2500     2500     2500                    4-5 Mos
           Bad debt.
           Lease agreement
            * Accounts are sometimes placed for collection even though the
         existence or amount of the debt is disputed.
            * Payment experiences reflect how bills are met in relation to the
         terms granted.  In some instances payment beyond terms can be the
         result of disputes over merchandise, skipped invoices etc.
            * Each experience shown represents a separate account reported by a
         supplier.  Updated trade experiences replace those previously
         reported.

===============================================================================

FINANCE
04/06/99                           Fiscal            Fiscal            Fiscal
                              Dec 31 1995       Dec 31 1996       Dec 31 1997
         Curr Assets            4,825,611         5,425,125         5,735,650
         Curr Liabs             3,625,000         4,125,718         4,521,811
         Current Ratio               1.33              1.31              1.26
         Working Capital        1,200,611         1,299,407         1,213,839
         Other Assets           1,485,440         2,191,690         2,623,143
         Worth                  1,912,112         2,125,499         2,838,982
         Sales                 10,325,582        13,007,229        17,685,297
         Net Profit (Loss)        213,387            26,014           584,077
              Fiscal statement dated DEC 31 1997:
         Cash               $       745,000  Accts Pay          $     2,556,211
         Accts Rec                1,814,925  Bank Loans                 910,000
         Inventory                1,500,725  Notes Pay                  400,000
         Other Curr Assets        1,675,000  Other Curr Liabs           655,600
                            ---------------                     ---------------
           Curr Assets            5,735,650    Curr Liabs             4,521,811
         Fixt & Equip             1,987,812  L.T. Liab-Other            998,000
         Other Assets               635,331  CAPITAL STOCK               50,000
                                             RETAINED EARNINGS        2,788,982
                            ---------------                     ---------------
           Total Assets           8,358,793    Total                  8,358,793
              From JAN 01 1997 to DEC 31 1997 sales $17,685,297; cost of goods
         sold $14,229,558.  Gross profit $3,455,739; operating expenses
         $2,871,662.  Operating income $584,077.  Net income $584,077.
              Submitted APR 30 1998 by Leslie Smith, President.  Prepared from
         statement(s) by Accountant: Johnson, Jordan and Jones, CPA's.
              ACCOUNTANTS OPINION:  A review of the accountant's opinion
         indicates the financial statements meet generally accepted accounting
         principles and that the audit contains no qualifications.
                                        --0--

              Statement Item Explanations:.
              OTHER CURRENT ASSETS:  Consist of prepaid expenses $74,471 and
         $1,600,529 of a loan from an affiliated concern.
              OTHER ASSETS:  Consists of deposits.
              BANK LOANS:  Due to bank at prime interest rate, are secured by
         accounts receivable and inventory and mature in 3 years.
              NOTES PAYABLE:  Are due on printing equipment in monthly
         installments of $37,500.
              OTHER CURRENT LIABILITIES:  Consist of accrued expenses and
         taxes.
              LONG TERM DEBT:  Consists of the long term portion of the
         equipment note.
              On APR 06 1999 Leslie Smith, president, referred to the above
         figures.

===============================================================================

PUBLIC FILINGS

         The following data is for information purposes only and is not the
         official record.  Certified copies can only be obtained from the
         official source.

-------------------------------------------------------------------------------
                           * * * JUDGMENT(S) * * *
-------------------------------------------------------------------------------
DOCKET NO.: 94CV321
JDGMT AWARD: $5,003                           STATUS: Unsatisfied
JDGMT TYPE:  Default judgment                 DATE STATUS ATTAINED:  08/13/1996
AGAINST:     GORMAN MANUFACTURING COMPANY,    DATE ENTERED:          08/13/1996
             INC                              LATEST INFO COLLECTED: 10/02/1996
IN FAVOR OF: JOHN SMITH
WHERE FILED: CONTRA COSTA COUNTY SUPERIOR
             COURT/MARTINEZ, MARTINEZ, CA
-------------------------------------------------------------------------------
                             * * * SUIT(S) * * *
-------------------------------------------------------------------------------
DOCKET NO.: 96CV123
SUIT AMOUNT: $1,000                           STATUS: Pending
PLAINTIFF:   JOHN SMITH                       DATE STATUS ATTAINED:  08/13/1996
DEFENDANT:   GORMAN MANUFACTURING COMPANY,    DATE FILED:            08/13/1996
             INC                              LATEST INFO COLLECTED: 10/02/1996
CAUSE:       Civil Rights
WHERE FILED: CONTRA COSTA COUNTY SUPERIOR
             COURT/MARTINEZ, MARTINEZ, CA
-------------------------------------------------------------------------------
DOCKET NO.: SC19951218
SUIT AMOUNT: $20,000                          STATUS: Pending
PLAINTIFF:   DUN & BRADSTREET, BETHLEHEM, PA  DATE STATUS ATTAINED:  12/18/1995
DEFENDANT:   GORMAN MANUFACTURING COMPANY,    DATE FILED:            12/18/1995
             INC                              LATEST INFO COLLECTED: 12/19/1995
CAUSE:       Breach of contract
WHERE FILED: KERN COUNTY MUNICIPAL COURT /
             WEST DISTRICT, BAKERSFIELD, CA
-------------------------------------------------------------------------------
                             * * * LIEN(S) * * *
-------------------------------------------------------------------------------
         A lienholder can file the same lien in more than one filing
         location.  The appearance of multiple liens filed by the
         same lienholder against a debtor may be indicative of such
         an occurrence.
-------------------------------------------------------------------------------
BOOK/PAGE: 23/506
AMOUNT:   $230 Sales and use                  STATUS: Open
TYPE:     State Tax                           DATE STATUS ATTAINED:  08/13/1996
FILED BY: STATE OF CALIFORNIA                 DATE FILED:            08/13/1996
AGAINST:  GORMAN MANUFACTURING COMPANY, INC   LATEST INFO COLLECTED: 10/02/1996
WHERE FILED: CONTRA COSTA COUNTY RECORDERS
             OFFICE, MARTINEZ, CA
-------------------------------------------------------------------------------
BOOK/PAGE: 32/506
AMOUNT:   $50,000 Corporate income tax        STATUS: Open
TYPE:     Federal Tax                         DATE STATUS ATTAINED:  08/13/1996
FILED BY: INTERNAL REVENUE SERVICE            DATE FILED:            08/13/1996
AGAINST:  GORMAN MANUFACTURING COMPANY, INC   LATEST INFO COLLECTED: 10/02/1996
WHERE FILED: CONTRA COSTA COUNTY RECORDERS
             OFFICE, MARTINEZ, CA
-------------------------------------------------------------------------------
                           * * * UCC FILING(S) * * *
-------------------------------------------------------------------------------
COLLATERAL: All Inventory including proceeds and products - All Accounts
            receivable including proceeds and products - All Fixtures including
            proceeds and products
FILING NO:  123456                            DATE FILED:            10/05/1998
TYPE:       Original                          LATEST INFO RECEIVED:  10/12/1998
SEC. PARTY: ABC COMPANY                       FILED WITH: SECRETARY OF
DEBTOR:     GORMAN MANUFACTURING COMPANY,                 STATE/UCC DIVISION,
            INC                                           CA
-------------------------------------------------------------------------------
COLLATERAL: Specified Equipment and products
FILING NO:  222222                            DATE FILED:            10/06/1998
TYPE:       Original                          LATEST INFO RECEIVED:  10/12/1998
SEC. PARTY: XYZ COMPANY                       FILED WITH: SECRETARY OF
DEBTOR:     GORMAN MANUFACTURING COMPANY,                 STATE/UCC DIVISION,
            INC                                           CA
-------------------------------------------------------------------------------

         The public record items contained in this report may have been
         paid, terminated, vacated or released prior to the date this
         report was printed.

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BANKING
              (03-98)  Balances average in a low 7 figure amount.  At Dec 31
         1997, a low 7 figure was outstanding under short-term lines of credit
         which are secured by accounts receivable and inventory.

===============================================================================

HISTORY
04/06/99
         LESLIE SMITH, PRES                  KEVIN J HUNT, SEC-TREAS
         DIRECTOR(S):  THE OFFICER(S)

              Incorporated California May 21 1965.  Authorized capital consists
         of 200 shares common stock, no par value.
              Business started May 21 1965 by Leslie Smith and Kevin J Hunt.
         100% of capital stock is owned by the officers.
              LESLIE SMITH born 1926.  Graduated from the University of
         California, Los Angeles, CA, in June 1947 with a BS degree in Business
         Management.  1947-65 general manager for Raymor Printing Co, San
         Francisco, CA.  1965 formed subject with Kevin J Hunt.
               KEVIN J HUNT born 1925.  Graduated from Northwestern University,
         Evanston, IL in June 1946.  1946-1965 was general manager for Raymor
         Printing Co, San Francisco, CA.  1965 formed subject with Leslie
         Smith.
              AFFILIATE: The following is related through common principals,
         management and/or ownership.  Gorman Affiliate Ltd, San Francisco, CA,
         started 1965.  DUNS #80-480-0217.  Operates as commercial printer.
         Intercompany relations: None reported by management.

===============================================================================

OPERATION
04/06/99      Commercial printing specializing in advertising posters,
         catalogs, circulars and coupons.
              ADDITIONAL TELEPHONE NUMBER(S): Facsimile (Fax) 415 555-1000;
         Toll-Free (800) 555-5555.
         Has 175 account(s).  Net 30 days.  Sells to commercial concerns.
         Territory : United States.
         Nonseasonal.
              EMPLOYEES:  105 which includes officer(s).  100 employed here.
              FACILITIES:  Rents 55,000 sq. ft. in a one story cinder block
         building.
              LOCATION:  Central business section on well traveled street.
              BRANCHES:  Subject maintains a branch at 1073 Boyden Road, Los
         Angeles, CA.
         09-10(9AZ   /734)        99999                    050162162   H


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