EXHIBIT 99
             IMPORTANT FACTORS REGARDING FORWARD-LOOKING STATEMENTS

The following  factors,  among others,  could cause the Company's actual results
and performance to differ  materially  from those  contained in  forward-looking
statements  made in this report and  presented  elsewhere by or on behalf of the
Company from time to time.

Ability to Achieve Future Growth
The  Company's  ability to increase the  financial  performance  of its existing
stores  and the  Company  as a whole  in  order to  provide  a base  for  future
expansion will be a significant  factor in achieving  future growth.  Successful
improvement in the Company's financial  performance will depend on the Company's
ability  to  maintain  expenses  at  the  limits  that  have  been  established,
successful  implementation  and operational  discipline  regarding the Company's
revised advertising and promotional  approach,  and the soundness and successful
execution of the Company's merchandising strategy. When the Company endeavors to
expand further,  its ability to profitably open stores will depend,  in part, on
matters not  completely  within the  Company's  control  including,  among other
things,  locating and obtaining  store sites that meet the  Company's  economic,
demographic, competitive and financial criteria, and the availability of capital
on acceptable terms.

Seasonality
Prior to the management and operational issues and related  nonrecurring charges
during fiscal 2000, the Company historically generated positive operating income
in  each of its  four  fiscal  quarters.  However,  because  the  Company  is an
agricultural  specialty retailer, its sales fluctuate with the seasonal needs of
the  agricultural  community.  The  Company  responds  to  this  seasonality  by
attempting  to manage  inventory  levels  (and the  associated  working  capital
requirements)  to meet  expected  demand,  and by varying  its use of  part-time
employees.  Historically,  the Company's  sales and  operating  income have been
highest in the second  quarter (May through July) of each fiscal year due to the
farming industry's  planting season and the sale of seasonal  products.  Working
capital needs are highest during the first quarter (February through April). The
Company expects these trends to continue for the foreseeable future.

Weather, Business Conditions, and Government Policy
The  Company's  results  are  also  impacted  by  weather  patterns,  and can be
adversely  affected by temperature and  precipitation  fluctuations  outside the
expected  pattern for each  season.  Unseasonable  weather and  excessive  rain,
drought,  or early or late frosts may affect the  Company's  sales and operating
income.

In  addition,  the  Company's  sales  volume and income from  operations  depend
significantly  upon  expectations and economic  conditions  relevant to consumer
spending and the farm economy.

Regional Economy
The majority of the Company's  existing  stores are located in the  Northeastern
United States, the Midwestern United States and the Southeastern  United States.
As a result,  the Company's sales and profitability are largely dependent on the
general strength of the economy in these regions.

Competition
The  Company  faces  competition  primarily  from other  chain and  single-store
agricultural  specialty  retailers,  and from mass merchandisers.  Some of these
competitors have  substantially  greater  financial and other resources than the
Company.

Currently,  most of the Company's  stores do not compete directly in the markets
of other agricultural  specialty retail chains.  (QSI faces competition from its
largest  competitor,  Tractor  Supply  Company,  near  approximately  10% of its
stores.) However,  there can be no assurance that these chains, certain of which
have announced expansion plans, will not expand into the Company's markets.

The  Company  faces  Wal-Mart  near 39% of its stores and  national  home center
chains (Home Depot and Lowes) near 27% of its stores.  The Company believes that
its merchandise mix and level of customer service successfully  differentiate it
from  these  types  of  merchandisers.  The  Company  has,  to  date,  not  been
significantly  impacted by competition  from such chains.  However,  in the past
certain  retailers  have  experimented  with  their  product  mix  in an  effort
apparently  intended to permit them to compete more effectively in the Company's
markets. These efforts may continue.