<ARTICLE> 5 <PERIOD-TYPE> 6-MOS <FISCAL-YEAR-END> SEP-30-1999 <PERIOD-START> OCT-1-1998 <PERIOD-END> JUN-30-1999 <CASH> 164,211 <SECURITIES> 0 <RECEIVABLES> 66,882,989 <ALLOWANCES> (2,342,360) <INVENTORY> 564,250 <CURRENT-ASSETS> 0 <PP&E> 343,108 <DEPRECIATION> 195,330 <TOTAL-ASSETS> 69,765,618 <CURRENT-LIABILITIES> 64,028,671 <BONDS> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 39,450 <OTHER-SE> 9,602,421 <TOTAL-LIABILITY-AND-EQUITY> 69,765,618 <SALES> 2,893,208 <TOTAL-REVENUES> 2,893,208 <CGS> 0 <TOTAL-COSTS> 0 <OTHER-EXPENSES> 1,246,163 <LOSS-PROVISION> 465,000 <INTEREST-EXPENSE> 583,427 <INCOME-PRETAX> 598,618 <INCOME-TAX> 239,432 <INCOME-CONTINUING> 359,186 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 359,186 <EPS-PRIMARY> 0.09 <EPS-DILUTED> 0.09