Pearl Corporation is organized and functions as a wholesale distributor of drums, percussion
musical instruments and flutes for the United States. The majority of drums and related items are
manufactured by Pearl Musical Instrument company and imported directly from company owned factories
located in Taiwan and China. The flutes are manufactured in Taiwan and Japan while the latin percussion
instruments are manufactured in Thailand. Pearl Corporation is also the exclusive U.S. distributor of
Adams timpani and mallet percussion instruments.