GUS MAKES 8.2 MLN STG AGREED OFFER FOR PANTHERELLA Great Universal Stores Plc <GUS.L> said it has made an agreed offer for <Pantherella Plc>, valuing the company at 8.2 mln stg and each Pantherella ordinary share at 205 pence. The offer is based on eight new "A" non voting ordinary shares in GUS plus 95.16 stg for every 100 ordinary Pantherella. The new GUS shares will not receive the eight pence per share interim dividend in respect of the year ending March 1987, the statement said. GUS has received irrevocable undertakings to accept the offer in respect of 39.1 pct of Pantherella shares from the company's directors and their families. The Pantherella board estimates the company, which manufactures socks, will show a 1986 pretax profit of about 690,000 stg.