Brewer Quality Homes, Inc. - Page 63

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               21(...continued)                                                       
                    A  Yes.                                                           
                    Q  And the first industry you looked at was wood                  
               products manufacturing?                                                
                    A  Fabricated metal and wood products.                            
                    Q  Yeah, fabricated metal, that’s not really very                 
               closely related to Mr. Brewer’s business, though, is it?               
                    A  It’s not a very good fit.  It -- he’s selling                  
               products that might --                                                 
                    Q  Small, low tech components, you know, pegs and                 
               brackets and that kind of stuff.                                       
                    A  Not always.  Exacto Spring fell in there, but                  
               anyway.                                                                
                    Q  How about Business Services?  What was Business                
               Services?                                                              
                    A  It’s so broad.  It’s also not a very good fit.  I              
               think some are -- yeah, on page 13, I say thus, the                    
               comparability is somewhat limited.                                     
                    Q  Yeah, but that was what you used.                              
                    A  It provided information.                                       
                    Q  I want to point out to the Court that there are some           
               weaknesses in this analysis.                                           
                    A  I agree.                                                       
                    Q  You agree that there are some weaknesses?                      
                    A  Agree, and it provides some information, but the               
               analysis is limited.                                                   
                    Q  Right, and there are some weak -- because it’s wood            
               products and business services, neither one are kind of                
               directly related to Mr. Brewer?                                        
                                                             (continued...)           





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