June 1, 1998

ACS Manufacturing Inc. of Toronto, Ontario, a developer and manufacturer of small engine exhaust systems and specialty metal and plastic products, has acquired Plastics 80 Limited of Acton, Ontario.

Plastics 80 is a custom plastic thermoformer of heavy gauge components for the consumer and transportation sector.

The acquisition of Plastics 80, represents ACS's initial acquisition in their consolidation strategy to become a fully integrated supplier to its current client base. In addition, ACS and Plastics 80 have complementary customers and product offerings that will enable ACS to grow into new markets.

ACS Manufacturing has been a portfolio company of Working Ventures Canadian Fund since 1996, a leading Canadian Labor Sponsored equity firm.

Aberdeen Gould originated the transaction and provided exclusive advisory services.

Aberdeen Gould is an advisory firm that specializes in corporate finance, M & A and valuations for manufacturing companies. It provides a full suite of value-added services for owners and managers of private as well as public companies. Based in Toronto, and with a presence in Quebec, the firm conducts business across North America through established client relationships.