MIRA INFORM REPORT

Report Date :

08.10.2007

IDENTIFICATION DETAILS

Name :	GOSS INTERNATIONAL AMERICAS

Registered Office :	121 Technology Dr, Durham, NH 03824-4716

Country :	United States

Date of Incorporation :	12/02/1993

Legal Form :	Institutions

Line of Business :	Printing Trades Machinery Electrical Work

RATING & COMMENTS

MIRA’s Rating :

RATING		STATUS	PROPOSED CREDIT LINE
26-40	B	Unfavourable & favourable factors carry similar weight in credit consideration. Capability to overcome financial difficulties seems comparatively below average.	Small

Status :	Moderate

Payment Behaviour :	Slow by 15 days

Litigation :	Clear

Company Information

GOSS INTERNATIONAL AMERICAS
121 TECHNOLOGY DR
DURHAM, NH 03824-4716
(603) 740-5185

Business Identification Number:

700128228

File Established:

05/1999

Date of Incorporation:

12/02/1993

SIC code:

PRINTING TRADES MACHINERY - 3555

Executive Summary

Current DBT range compared to all industries*

15 DBT
($382,500 Balance)

0-15

16-50

51+

80%

11%

% of US businesses falling within DBT range

DBT Norms:
All industries: 6 DBT Same industry: 5 DBT

Quarterly DBT trends (previous 5 quarters)

90+

3Q06

4Q06

1Q07

2Q07

3Q07

7 month DBT trends

90+

Mar07

Apr07

May07

Jun07

Jul07

Aug07

Current

Legal Filings and Collections

Bankruptcy filings:

Tax lien filings:

Judgment filings:

Total collections:

Sum of legal filings:

UCC filings: details (FILED 08/04-10/06)

Cautionary UCC filings present?

Yes**

Trade Information

Monthly average DBT:

Highest DBT previous 6 months:

Highest DBT previous 5 quarters:

Total continuous trades:

Current continuous trade balance:

$382,500

Trade balance of all trades (39):

$468,700

Average balance previous 5 quarters:

$357,340

Highest credit amount extended: details

$576,400

6 month balance range:

$284,400 - $489,600

Performance Analysis

Predicted DBT for 12/05/2007: 18 DBT

Payment Trend Indication:
Are Stable

Industry payment comparison:
Has paid slower than 75% of similar firms

Most Frequent Industry Purchasing Terms:
NET 30, CREDIT, and 0000000

* Days Beyond Terms (DBT) is a dollar weighted calculation of the average number of days that payment was made beyond the invoice due date based on trades on file that have been updated in the previous 3 months.

** Cautionary UCC Filings include one or more of the following collateral: Accounts, Accounts Receivable, Contracts, Hereafter Acquired Inventory, Leases, Notes Receivable or Proceeds.

Trade Payment Information

Trade Payment Experiences
(Trade Lines With an (*) after date are newly reported)

Account Status
Days Beyond Terms

Business
Category

Date
Reported

Last
Sale

Payment
Terms

Recent
High
Credit

Balance

Cur

1-30

31-60

61-90

91+

Comments

+ADVERTISNG

09/2007

NET 30

$300

$200

100%

CUST 4 YR

+AIR TRANS

08/2007

$98,700

$18,500

97%

CUST 12 YR

+BLDG MATRL

08/2007

VARIED

$22,700

$2,400

100%

+BUS SERVCS

09/2007

NET 7

$19,800

$5,600

100%

+DP EQUIP

08/2007

NET 30

$6,500

$1,000

92%

=ELEC DISTR

08/2007

NET 30

$94,000

$4,100

79%

21%

PROMPT

ELEC SUPLR

09/2007*

+FACTOR

09/2007

NET 30

$28,800

$1,800

100%

-FACTOR

09/2007

08/2007

NET 30

$5,000

$700

100%

FACTOR

08/2007

NET 30

CUST 1 YR

=FINCL SVCS

09/2007

NET

$100

100%

FINCL SVCS

09/2007

CONTRCT

SATSFTRY

-FREIGHT

06/2007

VARIED

$576,400

$212,700

12%

56%

28%

+IRON&STEEL

10/2007

NET 30

$123,100

$68,500

99%

+MANUFCTRNG

08/2007

NET 30

$275,200

$59,200

96%

CUST 22 YR

+OFFC SUPPL

06/2007

NET

$11,300

$1,300

100%

CUST 8 YR

PACKAGING

09/2007

11/2006

NET 30

CUST 7 YR

+PLUMBING

08/2007

NET 10

$18,100

$1,800

100%

SAFTY PROD

09/2007

NET 30

+TELECOM

09/2007

NET 30

$9,500

$2,700

100%

TRANSPORTN

09/2007

NET 30

CUST < 1 Y

-TRUCK DLR

09/2007

CONTRCT

$39,600

$1,900

15%

47%

38%

Trade Payment Totals

Trade Payment Experiences

Account Status
Days Beyond Terms

Type

Lines
Reported

Recent
High
Credit

Balance

Cur

1-30

31-60

61-90

91+

Comments

Continuously Reported

$1,329,100

$382,500

49%

32%

16%

DBT: 15

Newly Reported

DBT: 0

Trade Lines Totals

$1,329,100

$382,500

49%

32%

16%

DBT: 15

Additional Payment Experiences

Trade Payment Experiences
(Trade Lines With an (*) after date are newly reported)

Account Status
Days Beyond Terms

Business
Category

Date
Reported

Last
Sale

Payment
Terms

Recent
High
Credit

Balance

Cur

1-30

31-60

61-90

91+

Comments

-AIR TRANS

11/2006

NET 30

$6,900

22%

34%

21%

CUST 6 YR

COMPUTERS

05/2005

CREDIT

CUST 37 YR

-COMPUTERS

06/2006

05/2006

$39,100

$5,700

57%

43%

-ELEC DISTR

06/2006

NET 30

$3,500

$1,500

18%

17%

48%

17%

-EQUIPMENT

09/2005

08/2005

NET 30

$700

<$100

100%

CUST 3 YR

=FRGHT FWRD

10/2004

NET 30

$1,900

100%

=FRGHT FWRD

01/2007

12/2006

NET 15

$800

100%

SATSFTRY

+INDUS MACH

06/2005

NET 30

$700

100%

INDUS SUPL

05/2007

03/2006

NET 30

$9,600

CUST 12 YR

-INDUS SUPL

05/2007

03/2007

NET 30

$3,800

$1,200

23%

71%

CUST 27 YR

+MISC MANUF

09/2006

VARIED

$44,000

$14,300

100%

CUST 25 YR

+MISC MANUF

08/2006

NET 30

$44,700

100%

-NEWSPAPERS

03/2006

NET 30

$7,900

50%

-OFFC EQUIP

06/2006

NET 30

$15,800

<$100

19%

23%

51%

CUST 8 YR

+SURG EQUIP

06/2006

NET 30

$1,100

$300

100%

-TELECOM

05/2007

04/2007

NET 30

$300

<$100

40%

60%

PAYS-SLOW

TELECOM

04/2007

NET 30

$1,100

CUST 12 YR

Monthly Payment Trends

Payment Trends Analysis
PRINTING TRADES MACHINERY INDUSTRY SIC: 3555

Account Status
Days Beyond Terms

Date Reported

Industry

Cur

DBT

Business
DBT

Balance

Cur

1-30

31-60

61-90

91+

CURRENT

N/A

$382,500

49%

32%

16%

AUG07

85%

$353,600

43%

35%

18%

JUL07

85%

$443,200

53%

30%

14%

JUN07

85%

$426,600

46%

31%

19%

MAY07

84%

$294,900

51%

10%

27%

APR07

84%

$462,900

62%

15%

14%

MAR07

86%

$337,400

94%

Quarterly Payment Trends

Payment History - Quarterly Averages

Account Status
Days Beyond Terms

Quarter

Months

DBT

Balance

Cur

1-30

31-60

61-90

91+

Q3 - 07

JUL-SEP

$398,300

49%

32%

16%

Q2 - 07

APR-JUN

$393,400

54%

19%

10%

Q1 - 07

JAN-MAR

$272,500

95%

Q4 - 06

OCT-DEC

$241,600

91%

Q3 - 06

JUL-SEP

$480,900

81%

16%

UCC Profile

The UCC Filings are summarized and listed below.

UCC Summary

Filings

Date Range

Year

Cautionary
UCCs^**

Total
Filed

Released/
Term'd

Cont

Amended/
Assigned

JUL - PRESENT

2007

JAN - JUN

2007

JUL - DEC

2006

JAN - JUN

2006

JUL - DEC

2005

PRIOR TO JUL

2005

Total

** Cautionary UCC Filings include one or more of the following collateral: Accounts, Accounts Receivable, Contracts, Hereafter Acquired Inventory, Leases, Notes Receivable or Proceeds.

UCC Filings

UCC FILED Date: 10/16/2006

Filing Number: 6356722 9

Jurisdiction: SEC OF STATE DELAWAR

Secured Party: CROWN CREDIT COMPANY OH NEW BREMEN 45869 40 S. WASHINGTON ST

Collateral: EQUIP

UCC FILED Date: 12/13/2005

Filing Number: 5384629 3

Jurisdiction: SEC OF STATE DELAWAR

Secured Party: OCE FINANCIAL SERVICES, INC. IL CHICAGO 5450 NORTH CUM

Collateral: EQUIP, HEREAFTER AQUIRED PROP, UNDEFINED

UCC FILED Date: 08/23/2005

Filing Number: 5261449 4

Jurisdiction: SEC OF STATE DELAWAR

Secured Party: OCE FINANCIAL SERVICES, INC. IL CHICAGO 5450 NORTH CUM

Collateral: EQUIP, HEREAFTER AQUIRED PROP, UNDEFINED

UCC FILED Date: 08/10/2004

Filing Number: 4224967 2

Jurisdiction: SEC OF STATE DELAWAR

Secured Party: U9.S. BANK, N.A., AS COLLATERAL AGENT MN SAINT PAUL 55107 60

Collateral: HEREAFTER AQUIRED PROP, UNDEFINED

UCC FILED Date: 08/06/2004

Filing Number: 4221819 8

Jurisdiction: SEC OF STATE DELAWAR

Secured Party: U.S. BANK, N.A., AS COLLATERAL AGENT ON MN SAINT PAUL 55107

Collateral: HEREAFTER AQUIRED PROP, UNDEFINED

Commercial Finance Relationships

Banking Relationships

Financial Institution: CHASE MANHATTAN BANK

Address: 4 METROTECH CENTER BROOKLYN NY11245

Phone: (212) 552-2222

Account Type: CHECKING ACCOUNT

Account Rating: NO COMMENT AS OF 06/01/2006

Company Background Information

Corporate Registration

THE FOLLOWING INFORMATION WAS PROVIDED BY THE STATE OF TENNESSEE

State of Origin: TN

Date of Incorporation: 12/02/1993

Current Status: Active

Business Type: Institutions - Profit

Charter Number: 0283602

Agent: C T CORPORATION SYSTEM

Agent Address: 800 S GAY ST KNOXVILLE, TN

Additional Company Background

Information

Key Personnel

Principal(s):	BOB BROWN, PRESIDENT
	R BROWN, PRESIDENT
	BUDDY COWEN

Operating Information

Business Type: Institutions

Primary SIC Code: PRINTING TRADES MACHINERY - 3555

Secondary SIC Code: ELECTRICAL WORK - 1731

Number of Employees: 111

Sales: $15,000,000

RATING EXPLANATIONS

RATING		STATUS	PROPOSED CREDIT LINE
>86	Aaa	Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums	Unlimited
71-85	Aa	Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums	Large
56-70	A	Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums	Fairly Large
41-55	Ba	Overall operation is considered normal. Capable to meet normal commitments.	Satisfactory
26-40	B	Unfavourable & favourable factors carry similar weight in credit consideration. Capability to overcome financial difficulties seems comparatively below average.	Small
11-25	Ca	Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity	Limited with full security
<10	C	Absolute credit risk exists. Caution needed to be exercised	Credit not recommended
NR		In view of the lack of information, we have no basis upon which to recommend credit dealings	No Rating

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

Financial condition (40%) Ownership background (20%) Payment record (10%)

Credit history (10%) Market trend (10%) Operational size (10%)

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions