| Item No | Description | Bidder 1 BSN Sports, LLC | Bidder 2 Gulbenkian Swim Inc |
| 1 | Lifeguard/Safety Equipment | BSN Sports Equipment Catalog -- 10% | Gulbenkian Swim Catalog -- 20% |
| 2 | Lifeguard/Safety Equipment | US Games Catalog -- 10% | |
| 3 | Swimming Pool Accessories | BSN Sports Equipment Catalog -- 10% | Gulbenkian Swim Catalog -- 20% |
| 4 | Swimming Pool Accessories | US Games Catalog -- 10% | |
| 5 | Swimming Pool Equipment | BSN Sports Equipment Catalog -- 10% | Competitor -- 0 to 10% |
| 6 | Swimming Pool Equipment | US Games Catalog -- 10% | Recreonics -- 0 to 10% |