The prospectus for Sunnyvale, California-based Arbor Software Corp shows that nearly 30% of the company’s revenues come from its reseller agreement with Comshare Inc, Ann Arbor, Michigan. Arbor’s net income in the six months to the end of September was $663,000 on turnover of $10.15m, following net income of $374,000 on turnover of $11.5m until March 1995. Non-US revenue generated by Arbor’s London office accounted for 5.0% of the company’s 1995 turnover and 6.0% of the last six month’s revenue. In the same time periods, 37% and 45% of Comshare’s Arbor business was generated outside the US. Arbor has seven employees in the UK, and its other 112 employees are all based in the US.