<ARTICLE> 5 <MULTIPLIER> 1 <PERIOD-TYPE> 12-MOS 3-MOS <FISCAL-YEAR-END> AUG-31-1996 AUG-31-1996 <PERIOD-END> AUG-31-1996 NOV-30-1996 <CASH> 3,599,446 2,000,996 <SECURITIES> 0 0 <RECEIVABLES> 8,836,187 15,709,740 <ALLOWANCES> 825,000 829,210 <INVENTORY> 0 0 <CURRENT-ASSETS> 13,738,833 20,314,198 <PP&E> 4,091,003 4,732,050 <DEPRECIATION> 1,349,289 1,581,415 <TOTAL-ASSETS> 43,722,513 50,593,959 <CURRENT-LIABILITIES> 32,326,842 38,194,306 <BONDS> 0 0 <PREFERRED-MANDATORY> 0 0 <PREFERRED> 50,772 52,316 <COMMON> 5,510 5,513 <OTHER-SE> 8,352,157 9,730,858 <TOTAL-LIABILITY-AND-EQUITY> 43,722,513 50,593,959 <SALES> 78,290,083 25,601,278 <TOTAL-REVENUES> 78,290,083 25,601,278 <CGS> 53,152,958 16,719,424 <TOTAL-COSTS> 53,152,958 16,719,424 <OTHER-EXPENSES> 0 0 <LOSS-PROVISION> 0 0 <INTEREST-EXPENSE> 1,116,807 334,606 <INCOME-PRETAX> (11,369,917) 215,609 <INCOME-TAX> (12,085,917) 183,609 <INCOME-CONTINUING> (12,085,917) 183,609 <DISCONTINUED> 0 0 <EXTRAORDINARY> 0 0 <CHANGES> 0 0 <NET-INCOME> (12,085,917) 183,609 <EPS-PRIMARY> 0 0 <EPS-DILUTED> 0 0