1993 COMPUTERIZED R&D DEPARTMENT HAS BEEN ES-
       TABLISHED FOR PRODUCTS AND PACKAGE DESIGN.

I.C.S. GROUP  FACTORIES IN OVERSEAS WHICH HAS
        JOINED WITH MR. KUO PERSONAL INVESTEMENT
        AND MR. KUO HAS BECOME ONE OF THE OWNERS
        OF THOSE FACTORIES.
        PAKISTAN: YASHIMA PAKISTAN (FACTORY) LTD.
        LOCATION : NISHTAR ROAD, SIALKOT, PAKISTAN
        EMPLOYEE : 150 (OFFICE)
                        3000 (CONTRACT WORKER)
        PRODUCTS: HANDSTITCHED BALL
                       (SOCCER, VOLLEY, RUGBY)
        CAPACITY : 260,000-300,000 PCS/MONTH
        CHINA : SHING MING SPORTS MFG.
        LOCATION : ZHONG SHAN , GUANGDONG
        EMPLOYEE : 250
        PRODUCTS : TABLE TENNIS EQUIPMENT
        CAPACITY : 290,000 PCS/MONTH
        CHINA : WANG SHING  SPORTING GOODS
        LOCATION: SHANTOU, CUANGDONG
        CAPACITY : 30,000 DOZ/MONTH
        EMPLOYEE : 80
        PRODUCTS : FEATHER SHUTTLECOCK
        CHINA : TAICI RUBBER CORP.
        LOCATION : DONGGUAN, GUANGDONG
        EMPLOYEE : 230
        PRODUCTS : ALL KINDS OF RUBBER BALL
        CAPACITY : 300,000 PCS/MONTH