I don't know Opus I must admit, but it was obviously kinda OEM distributor. In a nutshell - they imported cheap laptops from Taiwan, put their label on it and that's it.
The laptop isn't bad - as the paper states it is a Cyrus 386 @ 33 MHz with a coprocessor installed and 4MB of RAM, so for DOS and Windows 3.1 you'd have loads of fun with it. Windows 95 would be a bit on the slow side, but in theory possible.
Selling tip: make photos of it running, so people can see the screen is OK. If Windows is installed then run Windows and make some good photos. Also take a look at how big the HDD is. You might wanna run scandisk/chkdsk to see the number of bad sectors. if it doesn't have any bad sectors that would enhance the value of the harddisk and thus the whole system. I see a CD driver disc included, so if you have an external (or internal?) CD ROM then also describe it, take photos and so on.
