THE TIMES 100 / THE BEST PERFORMING COMPANIES IN AMERICA : Editor’s Note:

This is the seventh edition of our annual guide to the best and biggest in California business. The section takes its name from our ranking of companies by return on equity, a list we call The Times 100. We also rank firms by sales, growth, market value, employment and a host of other factors which together make up a report card on California companies during 1993. Star Services, 2201 Third Street, San Francisco, CA 94107 (415) 864-8706 EDITOR: David R. Olmos NEWS EDITOR: R. Paul Zieke ART DIRECTOR: Dianna Shantic ILLUSTRATIONS: Barton Stabler COPY EDITOR: Bob Baker, Bob Beamesderfer, Linda Beaty, Laura Dominick, Jean Gilbert Hawkins, Eileen Heyes, Jim Hollander, Jim Houston, Catherine Jordan, Bob Lynch, Marty Rossman.