UPFRONT

Margolis, 76, a Financial Guru

BALA CYNWYD, PA—Harris Margolis, 76, whose PIA Ratio studies enabled printers to measure their profitability against competitors for more than 40 years, passed away May 4. Mr. Margolis had been working at his accounting and financial consulting firm, H.R. Margolis Co., until two weeks before his death. He also wrote a number of books aimed at the commercial printing industry and created a printing industry hourly-cost-rate system.