1、Based on24 ( 2006 9 30 )Spear & Jackson, Inc. 61.8% S&JS&J390,200,000 273,900,000 S&J 116,300,000OEM 2,500( 2006 9 30 )25(Mag Gen) MagGen Powerhaus100OEMEclipse Magnetics LeeWellsEclipse Magnetics Eclipse Magnetics26( 2006 9 30 )Eclipse EclipseEclipse depalletizing cells nuclear wast

2、e canister handling magnets robotic pick and place magnets laser welding magnetic conveyor lines( 2006 9 30 )27Bowers Group plc Bowers Metrology Ltd. Bowers Metrology (UK) Ltd., CVInstruments Europe BV Bowers Eclipse Equipment Shanghai Co. Ltd Bradford Bordon MaastrichtBowersSteve White 50Bradford 8

3、0% Bowers XT BowersBowersBordon28( 2006 9 30 )Bowers Moore & Wright CV Instruments Moore & Wright CV Instruments MaastrichtBowers Bowers Shanghai Bowers GroupSpear &Jackson Garden Products Ltd Neill Tools LtdSpear & JacksonSheffield( 2006 9 30 )29Neill Tools Neill Tool (Sheffield) Ce

4、dex St.Chamond Spear and Jackson WHS Tyzack 100Spear & Jackson PredatorPredator Lee WellsRobert Sorby Robert Sorby RobertSorby Peter Gill Robert SorbyRobert Sorby30( 2006 9 30 )Spear &JacksonSpear & Jackson Neill Tools NeillTools Elliott Lucas Spear & Jackson Moore& Wright Bowers

5、 50 Eclipse Magnetics Robert SorbyPowerhaus( 2006 9 30 )3132( 2006 9 30 )1335.3(258.5)76.8170.1%29,500,00040,200,000 42,700,000 1,700,000( 2006 9 30 )33(51,500,000) 88,541,11837,041,118Sheffield 5,400,000Eclipse16.8% 36.6%3.2% 14.2%5%34( 2006 9 30 )801 2,470SAPS&J( 2006 9 30 )35DIYNeill Tools Spear & Jackson 60%36( 2006 9 30 )Spear & Jackson, I