<PAGE>


                                                                    EXHIBIT 99.2


            BRM HOLDINGS, INC. (FORMERLY US OFFICE PRODUCTS COMPANY)
                      CONSOLIDATING STATEMENT OF OPERATIONS
                    FOR THE THREE MONTHS ENDED JULY 28, 2001
                                    ($ 000'S)
                                   (UNAUDITED)


<TABLE>
<CAPTION>

                                                                           NON-DEBTORS
                                                                 -----------------------------
                                                  TOTAL DEBTORS  BLUE STAR GROUP  BSG HOLDINGS   ELIMINATIONS*  TOTAL COMPANY
                                                  -------------  ---------------  ------------   -------------  -------------
<S>                                               <C>            <C>              <C>            <C>            <C>
ASSETS

Current Assets:
     Cash & Cash Equivalents                        $  37,119       $  25,653       $   9,998     $        -       $  72,770
     Accounts Receivable, net                           2,122          16,995               -                         19,117
     Inventory, net                                     3,413           8,481               -                         11,894
     Prepaid expenses and other current assets         30,682           8,080               -                         38,762
                                                    ---------       ------------  ------------  -------------   --------------
          Total Current Assets                         73,336          59,209           9,998                        142,543

     Property & Equipment, net                         30,135          33,460               -                         63,595
     Intangible Assets, net                                 -               -               -                              -
     I/C Receivable from non-debtor entities           44,416         (44,416)              -              -               -
     Other Assets                                      27,268               -         177,030       (177,030)         27,268
                                                    ---------       ------------  ------------  -------------   --------------
TOTAL ASSETS                                        $ 175,155       $  48,253       $ 187,028      $(177,030)      $ 233,406
                                                    =========       ============  ============  =============   ==============

LIABILITIES AND STOCKHOLDERS EQUITY
Pre Petition Liabilities
     Accounts Payable                               $  41,655       $       -       $       -      $       -       $  41,655
     Accrued Compensation                                   -               -               -                              -
     Other accrued liabilities                         12,648               -               -                         12,648
     I/C Payables/(Receivables)                             -               -               -                              -
     Bank Debt                                        436,820               -               -                        436,820
     2003 Notes                                         4,144               -               -                          4,144
     2008 Notes                                       361,813               -               -                        361,813
     Other Liabilities                                  2,432               -               -                          2,432
                                                    ---------       ------------  ------------  -------------   --------------
Total Pre-Petition Liabilities                        859,512               -               -              -         859,512
                                                    ---------       ------------  ------------  -------------   --------------

Post Petition Liabilities
     Accounts Payable                                   2,781           4,283               -                          7,064
     Accrued Compensation                               2,239           3,648               -                          5,887
     Other accrued liabilities                         10,685          24,153           9,998                         44,836
     Other Liabilities                                      -             190               -                            190
                                                    ---------       ------------  ------------  -------------   --------------
Total Post-Petition Liabilities                        15,705          32,274           9,998              -          57,977
                                                    ---------       ------------  ------------  -------------   --------------


Total Liabilities                                     875,217          32,274           9,998              -         917,489

   Total Stockholders' Equity                        (700,062)         15,979         177,030       (177,030)       (684,083)
                                                    ---------       ------------  ------------  -------------   --------------
   TOTAL LIABILITIES AND STOCKHOLDERS EQUITY        $ 175,155       $  48,253       $ 187,028      $(177,030)      $ 233,406
                                                    =========       ============  ============  =============   ==============

</TABLE>


*  Eliminations consist of the elimination of the Company's investments in
   subsidiaries.



<PAGE>



                                                                    EXHIBIT 99.2


     BRM HOLDINGS, INC. (FORMERLY US OFFICE PRODUCTS COMPANY)
              CONSOLIDATING STATEMENT OF OPERATIONS
             FOR THE THREE MONTHS ENDED JULY 28, 2001
                            ($ 000'S)
                           (UNAUDITED)

<TABLE>
<CAPTION>

                                                                              NON-DEBTORS
                                                                    -----------------------------
                                                     TOTAL DEBTORS  BLUE STAR GROUP  BSG HOLDINGS   ELIMINATIONS*  TOTAL COMPANY
                                                     -------------  ---------------  ------------   -------------  -------------
<S>                                                 <C>            <C>              <C>            <C>            <C>

Net Revenues                                           $  56,318       $  37,997    $          -      $        -       $  94,315
Cost of Revenues                                          49,924          29,239               -                          79,163
                                                       ---------       ------------  ------------   ------------   --------------
     Gross Profit                                          6,394           8,758               -               -          15,152

Selling, General & Admin. Expenses                        40,827          10,190               -                          51,017
Amortization Expense                                           -               -               -                               -
Impaired asset write-offs                                   (164)              -               -                            (164)
Operating Restructuring Costs                                340             290               -                             630
                                                       ---------       ------------  ------------   ------------   --------------
     Operating Income (Loss)                             (34,609)         (1,722)              -               -         (36,331)
                                                       ---------       ------------  ------------   ------------   --------------

Other (Income)/Expense:
     Interest (Income)/Expense                            (2,199)          1,577               -                            (622)
     Unrealized Foreign Currency Transaction              32,598           7,034          (1,193)                         38,439
     Equity in Loss of Affiliates                          2,663               -               -                           2,663
     (Gain)/Loss on Sale or Closure of Businesses        239,589          70,118         274,784        (475,738)        108,753
     Other (Income)/Expense                                  624           1,240               -                           1,864
                                                       ---------       ------------  ------------   ------------   --------------
          Total Other (Income)/Expense                   273,275          79,969         273,591        (475,738)        151,097
                                                       ---------       ------------  ------------   ------------   --------------
Income (Loss) Before Provision For (Benefit From)       (307,884)        (81,691)       (273,591)        475,738        (187,428)

Provision for (Benefit From) Income Taxes                (10,509)            372          (7,901)                        (18,038)
                                                       ---------       ------------  ------------   ------------   --------------
Net Income (Loss) Before Extraordinary Items           $(297,375)      $ (82,063)      $(265,690)      $ 475,738       $(169,390)
                                                       =========       ============  ============   ============   ==============

</TABLE>


*  Eliminations consist of the elimination of the Company's investments in
   subsidiaries.















