| Relationships | Role | Relationship Start | Relationship End |
| Polgat Industries Ltd. | Parent | 4/1/1992 | 10/19/1996 |
| Bagir International Inc. | Subsidary | 4/1/1992 | 12/30/1995 |
| Relationships | Role | Relationship Start | Relationship End |
| Polgat Industries Ltd. | Parent | 4/1/1992 | 10/19/1996 |
| Bagir International Inc. | Subsidary | 4/1/1992 | 12/30/1995 |