Balance Sheet - XCPT - OTC PK

	03/31/2001
Total Cash And Short-Term Investments	51.60%
Total Receivables	-22.71%
Inventory	-77.61%
Prepaid Expenses	216.30%
Finance Division Loans and Leases Current	--
Total Finance Division Other Current Assets	--
Other Current Assets	--
Total Current Assets	37.14%

Total Current Assets	37.14%
Net Property, Plant & Equipment	-32.87%
Long-term Investments	-5.36%
Goodwill	-5.36%
Total Other Intangibles	--
Finance Div Loans & Leases LT	--
Total Finance Div Other LT Assets	--
Total Other Assets	-100.00%
Total Assets	14.17%

Total Accounts Payable	24.25%
Total Accrued Expenses	-72.55%
Short-term Debt	-85.81%
Current Portion of Long-Term Debt/Capital Leases	--
Finance Division Debt Current	--
Total Finance Division Other Current Liabilities	-88.53%
Total Other Current Liabilities	-88.53%
Total Current Liabilities	-44.18%

Total Current Liabilities	-44.18%
Long-Term Debt	-16.82%
Short-term Debt	-85.81%
Capital Leases	--
Finance Division Debt Non Current	--
Total Finance Division Other Non Current Liabilities	--
Total Other Liabilities	--
Total Liabilities	-43.94%

Common Stock & APIC	0.00%
Retained Earnings	26.70%
Treasury Stock & Other	-80.83%
Total Common Equity	100.88%

Preferred Stock Redeemable	--
Preferred Stock Non Redeemable	--
Preferred Stock Convertible	--
Preferred Stock, Others	--
Total Preferred Equity	--

Total Common Equity	100.88%
Total Preferred Equity	--
Total Minority Interest	--
Total Equity	100.88%