<ARTICLE>                     5
<LEGEND>
                        Financial Data Schedule Worksheet
        Commercial and Industrial Companies - Article 5 of Regulation S-X
</LEGEND>
       
                                                                 
<PERIOD-TYPE>                                                              3-MOS
<FISCAL-YEAR-END>                                                    AUG-31-1997
<PERIOD-END>                                                         MAY-31-1997
<CASH>                                                                   363,041
<SECURITIES>                                                           3,518,738
<RECEIVABLES>                                                          1,517,817
<ALLOWANCES>                                                             153,869
<INVENTORY>                                                              875,133
<CURRENT-ASSETS>                                                       6,426,272
<PP&E>                                                                   820,534
<DEPRECIATION>                                                           201,838
<TOTAL-ASSETS>                                                         7,095,505
<CURRENT-LIABILITIES>                                                    479,599
<BONDS>                                                                        0
<PREFERRED-MANDATORY>                                                          0
<PREFERRED>                                                                    0
<COMMON>                                                                   3,165
<OTHER-SE>                                                             6,593,455
<TOTAL-LIABILITY-AND-EQUITY>                                           7,095,505
<SALES>                                                                8,684,456
<TOTAL-REVENUES>                                                       8,684,456
<CGS>                                                                  5,568,413
<TOTAL-COSTS>                                                          5,568,413
<OTHER-EXPENSES>                                                         158,749
<LOSS-PROVISION>                                                          30,000
<INTEREST-EXPENSE>                                                       116,217
<INCOME-PRETAX>                                                          765,749
<INCOME-TAX>                                                             204,985
<INCOME-CONTINUING>                                                      560,764
<DISCONTINUED>                                                                 0
<EXTRAORDINARY>                                                                0
<CHANGES>                                                                      0
<NET-INCOME>                                                             560,764
<EPS-PRIMARY>                                                                .17
<EPS-DILUTED>                                                                  0