EXHIBIT 5

A. Actual unit sales by costumer by product group

Pants Tops Dresses Skirts Jackets Total
Talbots 163,906 28,871 3,656 161,777 177,450 535,660
Nordstrom 15,555 10,920 6,901 45,013 79,569 157,958
Dillard's 15,264 4,352 - 28,258 27,289 75,163
J.Jill 7,865 23,153 14,158 14,870 1,540 61,586
Land's End 5,272 - 4,233 31,385 15,445 56,335
Stein Mart 18,038 2,340 943 17,954 17,039 56,314
Orvis 1,028 672 - 7,175 13,567 22,442
Other 178 customers 60,816 30,993 3,146 87,617 73,719 256,291
Total 287,744 101,301 33,037 394,049 405,618 1,221,749

B. Actual unit sales by costumer by order size

<100 100 to 500 500 to 1000 >1000 Total
Talbots 344 21,145 28,424 485,747 535,660
Nordstrom 3,316 27,428 19,659 107,555 157,958
Dillard's 303 4,702 5,435 64,723 75,163
J.Jill 334 5,010 11,875 44,367 61,586
Land's End 90 4,356 7,040 44,849 56,335
Stein Mart 231 4,805 14,332 36,946 56,314
Orvis 186 7,431 4,873 9,952 22,442
Other 178 customers 7,963 55,171 21,059 172,098 256,291
Total 12,767 130,048 112,697 966,237 1,221,749

C. Actual unit sales by product group by order size

<100 100 to 500 500 to 1000 >1000 Total
Jackets 3,494 37,728 36,975 327,421 405,618
Skirts 3,255 33,399 36,303 321,092 394,049
Pants 3,495 35,039 26,266 222,944 287,744
Tops 2,265 13,686 5,901 79,449 101,301
Dresses 258 10,196 7,252 15,331 33,037
Total 12,767 130,048 112,697 966,237 1,221,749

D. ABC information for Dillard's by order size

<100 100 to 500 500 to 1000 >1000 Total
#Styles 4 12 8 19 43
#Shipments 4 104 185 774 1,067
Net sales $ 11 $ 188 $ 201 $ 2,747 $ 3,147
Contribution Margin 3 60 63 820 946

E. ABC information for Nordstrom by order size

<100 100 to 500 500 to 1000 >1000 Total
#Styles 51 118 28 43 240
#Shipments 361 1,488 976 6,719 9,544
Net sales $ 133 $ 1,181 $ 761 $ 4,018 $ 6,093
Contribution Margin 31 348 247 1,327 1,953
 EXHIBIT 6
Unit Volume Data and ABC Information for Two Product
By Costumer and By Order Size

Unit sales of jackets by costumer by order size

Units <100 100 to 500 500 to 1000 >1000
Talbots 177,450 - 6,462 9,652 161,336
Nordstrom 79,569 1,182 9,563 7,047 61,777
Dillard's 27,289 73 1,474 1,447 24,295
J.Jill 1,540 - 207 - 1,333
Land's End 15,445 - 776 2,321 12,348
Stein Mart 17,039 154 879 7,935 8,071
Orvis 13,567 186 3,807 2,495 7,079
Other 178 customers 73,719 1,899 14,560 6,078 51,182
405,618 3,494 37,728 36,975 327,421

ABC information for jackets by order size

<100 100 to 500 500 to 1000 >1000 Total
#Styles 101 156 51 90 398
#Shipments 372 2,317 2,290 9,122 14,101
Net sales $ 188 $ 2,215 $ 2,171 $ 17,472 $ 22,046
Contribution Margin 37 622 659 4,977 6,295

Unit sales of Tops by costumer by order size

Units <100 100 to 500 500 to 1000 >1000
Talbots 28,871 - 281 588 28,002
Nordstrom 10,920 305 2,090 805 7,720
Dillard's 4,352 - - - 4,352
J.Jill 23,153 166 1,600 3,094 18,293
Land's End - - - - -
Stein Mart 2,340 - 606 - 1,734
Orvis 672 - 672 - -
Other 178 customers 30,993 1,794 8,437 1,414 19,348
101,301 2,265 13,686 5,901 79,449

ABC information for Tops by order size

<100 100 to 500 500 to 1000 >1000 Total
#Styles 101 156 51 90 398
#Shipments 372 2,317 2,290 9,122 14,101
Net sales $ 188 $ 2,215 $ 2,171 $ 17,472 $ 22,046
Contribution Margin 37 622 659 4,977 6,295
 EXHIBIT 1
Comparative Financial Statement (000 omitted)
Balance Sheet Income Statement
1998
Assets Net Sales 48,136
Current Assets 1998 1997
Cash 101 Cost of sales* 40,647
Receivables-trade $ 8,300 $ 163 Gross profit 7,489
Inventory 7,854 9,433
16,255 7,805 Other Expenses
Selling 2,632
Property and Equipment- Net 4716 4527 General 3,646
Other Assets 1147 1012 Interest 1,107
22118 13,344 Income before tax 104

Liabilities and Equity Income taxes 42

Current Liabilities Net income $ 62
Note payable bank $ 7,065 $ 8,489
Account payable and accrual 6,383 5,627
13,448 14,116 * Material, incl frt $ 15,354
Contract labor 18,508
Long term debt 1,882 2,097 Packaging 721
Variable COGS 34,583
Stockholders' Equity 6,788 6,727 Production support 6,064
$ 22,118 $ 22,940 COGS $ 40,647
 1997
51,633

43,328
8,335

2,779
3,768
814
954

382
$ 572

$ 17,006
19,345
817
37,168
6,160
$ 43,328
 EXHIBIT 2
1998 Sales Analysis by Costumer

Costumer Ave.Price Unit Sold #styles #Shipm Net Sales Var.COGS CM

Talbots $ 45.1 535,660 229 3,799 $ 24,161 $ 16,693 $ 7,468
Nordstrom 38.6 157,958 240 9,544 6,093 4,140 1,953
Dillards 41.9 75,163 43 1,067 3,147 2,201 946
TJ Maxx* 14.1 67,080 11 31 948 1,340 (392)
J.Jill ltd 32.9 61,586 64 200 2,026 1,353 673
Lands' End 46.8 56,335 46 357 2,637 1,888 749
Stein Mart 42.5 56,314 60 1,786 2,395 1,692 703
Ross strores* 15.1 42,661 361 19 646 812 (166)
Marshalls* 13.8 24,954 114 9 345 649 (304)
The Orvis company 41.3 22,442 49 140 926 631 295
Other(175) customers 39.6 121,596 65 20,769 4,812 3,184 1,628

Total $ 39.4 1,221,749 1,282 37,721 $ 48,136 $ 34,583 $ 13,553

* These salese represent liquidation of overstock production from the SS branded line of apperal. TJ Max, Ross and
Marshall are not regular costumers of SS
 %CM
31 %
32 %
30 %
-41 %
33 %
28 %
29 %
-26 %
-88 %
32 %
34 %

28

eral. TJ Max, Ross and

 EXHIBT 3
1998 Sales Anaysis by Product Group

Product Group Ave.Price Units Sold #Styles #Shipm. Net Sales Var.COGS CM
Jackets $ 54.35 405,618 398 14,101 $ 22,046 $ 15,751 $ 6,295
Skirts 27.67 394,049 365 11,258 10,903 7,792 3,111
Pants 37.85 287,744 317 9,715 10,892 7,972 2,920
Tops 26.74 101,301 133 2,121 2,709 2,004 705
Dresses 48.01 33,037 69 526 1,586 1,064 522

Total $ 39.40 1,221,749 1,282 37,721 $ 48,136 $ 34,583 $ 13,553

EXHIBT 4
1998 Sales Anaysis by Product Group

Order Size Ave.Price Units Sold #Styles #Shipm. Net Sales Var.COGS CM

<100 $ 37.2 12,767 321 1,218 $ 475 $ 374 101

100-500 41.9 130,048 525 6,606 5,444 3,985 1,459
500-1000 42.3 112,697 159 5,921 4,764 3,321 1,443
>1000 38.8 966,237 277 23,976 37,453 26,903 10,550

Total $ 39.4 1,221,749 1,282 37,721 $ 48,136 $ 34,583 13,553

% CM
29 %
29 %
27 %
26 %
33 %

28 %

% CM Units/ Units/
Shipment Sytle
21 % 10 40
27 % 20 248
30 % 19 709
28 % 40 3,488

28 % 32 953
EXHIBIT 8
ABC Analysis (Nearest $000)

Selling Sample Master Prod.

Cust. Svc Suport Manuf. Purch Handling Support
Selling Expenses
Salaries 1,056 452
Travel & Entertan. (sales) 170
Travel & Entertan. (QC) 100
Modeling 38
Rent & Phone 177 76
Office exp. 30
Purchased sample 35
Courrier service 252
Advertasing 246

Production Expenses
Salaries Prodution support 1,294
Salaries Fabric Purchasing 292
Wages Pattern Making 1,008
Wages Mark & Grading 287
wages Warehousing 144
Salaries Trim Purchasing 218
Salaries Drivers 109
Wages Shipping
Vericle lease 71
Rent & Phone 73 73 182 182
Insurance 26 26 25 25
Supplies 24 16 6
Fabric and trim for sample 831
maintenance 40 14 23 15
Depreciation 118 68

General
salaries-officer (note 5) 383
salaries-office
Rent
Legal Fees
Insurance
Office expense
Telephone
Computer
Other

Total 1,786 1,129 2,407 623 458 1,802

Per driver unit notes1 notes2 notes3 notes2 notes4 notes2

Notes to Exhibit 8

Notes 1
Costumers service cost assigned by costumer
Total TAL NOR DIL JJL
 Sales salaries (70%) (a) $ 1,056 $ 187 $ 196 $ 84 $ 129
CEO 383 57 77 19 8
Travel & Entertain (sales) (b) 170 30 31 13 20
Rent & phone 177 31 32 14 20
Total $ 1,786 $ 305 $ 336 $ 130 $ 177

( a ) Time allocation based on subjective assesment by account excecutives

Ave.Salary Total empl TAL NOR DIL JJL
Account excecutive $ 120 6 1 1 0.4 0.8
Assistants 74 7 1 1 0.5 0.9
Chief designer 120 1 0.3 0.4 0.1 0.05
Designer 74 2 0.5 0.5 0.3 0.2
CEO (85%) 383 1 0.15 0.2 0.05 0.02
17 2.95 3.1 1.35 1.97

( b ) Based on number of employees sewing the account

( c ) Based on physical space (subjective assessment)
Within any one costumer, the costumer service cost are best related to unit volume

Notes 2 Driver unit is number of styles

Notes 3 Out of sample manufacturing cost, fabric and trim for sample ($831,000) is variable cost assigned per equivalent
The balace of cost is fixed ($1,576,000) and is assigned based on #of styles. Fixed cost per style is $1,229
Notes 4 Cost assigned by material usage (sample making-variable , and material handling). The number of sample pattern
with volume since multiple copies if the patetern are sent to the factory, depending on volume.

Pants Tops Dresses Skirts Jackets

Relative material usage/unit 1.30 0.80 2.50 0.65 1.70
unit 287,744 101,301 33,037 394,049 405,618
Equivalent material usage 374,067 81,041 82,593 256,132 689,551

Sample making variable $ 210.00 $ 45.00 $ 46.00 $ 144.00 $ 386.00

Material handling $ 115.00 $ 25.00 $ 26.00 $ 79.00 $ 213.00

Notes 5 Driver unit is number of shipment

Notes 6 Allocated at 7% of sales dollar
 Shipping Admin Total

1,508
170
100
38
253
30
35
252
246
2,632

1,294
292
1,008
287
144
218
109
423 423
71
218 728
26 128
3 49
831
52 144
152 338
6,064

206 589
1,116 1,116
70 70
403 403
482 482
573 573
106 106
105 105
63 63
139 139
3,646
874 3,263 12,342
notes5 notes6

LAN STM ORV Top 7 Other 175

 $ 72 $ 37 $ 32 $ 737 $ 319
38 - 4 203 180
12 5 5 116 54
12 6 5 120 57
$ 134 $ 48 $ 46 $ 1,176 $ 610

LAN STM ORV Top 7 Other 175

0.45 0.2 0.2 4.05 1.95
0.65 0.2 0.2 4.45 2.55
0.05 0.9 0.1
0.1 0.1 1.7 0.3
0.1 0.01 0.53 0.47
1.2 0.55 0.51 11.63 5.37

ble cost assigned per equivalent yard (note 4)

ed cost per style is $1,229
g). The number of sample pattern varies
g on volume.

Total

1,221,749
1,483,384
Per Equivalent yart
$ 831.00 $ 0.56
$ 458.00 $ 0.31
EXHIBIT 7
Breakdown of selling, Production support and general expenses-1998

Selling Expenses 1998 Notes 1

Salaries (note 4) 1508 Total space breakdown by function:
Travel & Entertan. (sales) 170
Travel & Entertan. (QC) 100 Selling
Modeling 38 Production support
Rent & Phone (note 1) 253 sample making 7%
Office exp. 30 purchasing 7%
Purchased sample 35 warehouse (material handling) 17%
Courrier service 252 production support 18%
Advertasing 246 shipping 21%
2632 General

Production Expenses Note 2

Salaries Prodution support 1294 Maintenance of space and equipment
Salaries Fabric Purchasing 292 about 35% of equipment is in sample maing area
Wages Pattern Making 1008 45% in shippingand the rest in warehouse.
Wages Mark & Grading 287 Equipment maintenance is about 80% of total
wages Warehousing 144 maintenance expense. Building manitenance is te other 20%
Salaries Trim Purchasing 218
Salaries Drivers 109 Notes 3
Wages Shipping 423 The CEO spends about 65% of his time on direct costumer servis
Vericle lease 71 and about 35% of his his time on management issues
Rent & Phone (note 1) 728
Insurance 128 Note 4
Supplies 49 Account executives, account assistants and designers spend abo
Fabric and trim for sample 831 of their time on work related to the number of styles being offered
maintenance (note 2) 144 The other 55% is on work related to costumer service. Within any
Depreciation 338 the costumer service work relates best to unit for different product
6064 than salaries can be assigned according to the same 45% / 55%

General Note 5
salaries-CEO (note 3) 589 1/2% of sales vs average of 8+% of sales for branded companies
salaries-office 1116
Rent & Phone ( note 1) 70
Legal Fees 403
Professional fees 482
Insurance 573
Office expense 106
Telephone 105
Computer 63
Other 139
3646
TOTAL 12342
 23%
70%

7%

mple maing area

t 80% of total
manitenance is te other 20%

his time on direct costumer servise

n management issues

sistants and designers spend abot 45%

he number of styles being offered (selling support)
d to costumer service. Within anyone costumer,
s best to unit for different product. Selling costs other
ccording to the same 45% / 55% split.

% of sales for branded companies.