Subsidiary

Company name	MIRAC Co., LTD.
Office	[Head Office] 664-1, Arimoto, Wakayama,640-8390 Phone: +81-73-433-0106 Fax: +81-73-422-3453
	[Factory] 800, Narukami, Wakayama640-8303 Phone: +81-73-474-1431 Fax: +81-73-473-9063
Description of business	Manufacture, sales, import and export of grinders

Company name	Taiyo Technolex (Thailand) Co., LTD.
Office	12th Floor,Abdulrahim Place,990 Rama 4 Road,Silom,Bangrak Bangkok 10500,Thailand Phone: +66-2-636-0755 Fax: +66-2-636-0757
Description of business	-Sales and service support of board testing systems -Sales of FPC prototypes

 Affiliate company

Company name	Kyoei System Co., LTD.
Office	[Head Office] (Tokyo Ryutsu Center Annex Bldg)6-1-1, Heiwajima, Ota-ku, Tokyo, 143-0006 Phone: +81-3-3767-2332 Fax: +81-3-3767-1078
	[Factory] 1-2-6, Miyashimo, Sagamihara, Kanagawa, 229-1112 (c/o Sagamihara Factory, Kyoei Industries)
Description of business	- Development and sales of software - Development of printed circuit board inspection systems and communications network equipment - Manufacturing and maintenance - Maintenance and servicing of information systems equipment and software