Cosalt, the UK-listed industrial services and leisure group, is currently in the process of a strategic review to examine ways to increase shareholder value. Cosalt has announced its intention to sell Banner, its school-wear and children's-wear business, to allow the company to refocus its attention on areas which offer the highest level of competitive advantage and potential for growth. Cosalt could also sell its holiday homes business, which had a turnover of £45m in 2005. The company as a whole reported a turnover of £117m in 2005.