The group principal activity is originated through a series of transactions and restructurings from US Amateur Sports Company, one of ten wholly-owned subsidiaries of eCom eCom.com ("eCom"), an internet-based e-commerce company with businesses ranging from sports memorabilia and equipment to data compression technology. The Company changed its name to USA SportsNet, Inc., and recently changed its name to American Capital Holdings, Inc. in connection with its spin-off by eCom and its acquisition of certain assets of a company formerly known as American Capital Holdings, Inc. (now known as ACHI, Inc.) The group's gross profit for the year ended 31 Dec,2005 $10,716.