Instrumentation Laboratory S.P.A.
Ticker: ILABY Viale Monza 338
Exchange: NASDAQ-National Market Milano, Foreign 20128
Industry: Manufacturing

Type of Shares:American Depositary Receipts Filing Date:9/30/96
U.S. Shares:3,218,933 Offer Date:10/28/96
Non-U.S. Shares:2,145,956 Filing Range:$15.00 - $17.00
Primary Shares:3,125,000 Offer Price:$12.00
Secondary Shares:2,239,889 Gross Spread:$0.78
Offering Amount: $85,838,224 Selling:$0.48
Expenses:$2,250,000 Reallowance:$0.10
Shares Out After:16,609,500

ManagerTierPhone
Salomon Brothers Inc.Lead Manager (212) 783-2947
Dillon, Read & Co. Inc.Co-manager (212) 906-7000
UBS Securities Inc.Co-manager (212) 230-4000

Auditor: Arthur Andersen
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
11/30/95 5/31/96 5/31/96
Revenue:$265.66$129.40Assets:$375.93
Net Income:$2.28$0.71Liabilities:$313.37
EPS:$0.20$0.06Equity:$62.56

Note: Dollar amounts are in U.S. millions; Audited figures expressed as full year,
unaudited figures are partial year

Business Description
The company is a worldwide developer, manufacturer and distributor of in vitro diagnostics instruments and related reagents, controls, other consumables and services for use primarily in hospitals and independent clinical laboratories. IVD tests are used to identify and measure substances in a patient's tissue, blood or urine sample and are an integral part of the cost-effective delivery of a patient's care. The information generated from these tests is essential to the most basic diagnostic needs, such as cholesterol levels, and the management of acutely ill patients where time-sensitive information is critical. The company has three major IVD product lines which are distributed around the world: critical care, hemostasis and clinical chemistry, which represented 32%, 30% and 18%, respectively, of fiscal 1995 net revenues. In both the critical care and hemostasis markets, the company believes that it is the second largest worldwide supplier after giving effect to the acquisition of MSS and Chromogenix. In each of its three major product lines, the company utilizes a systems approach by providing its customers with instruments, reagents, controls, other consumables and services in a single system. The company has both global manufacturing capability and an extensive sales and distribution network which enables it to distribute its products in over 90 countries. The company's revenue is generated from a diverse global customer base, with fiscal 1995 net revenues derived 62% from Europe, 31% from the United States and 7% from the rest of the world.

Use of Proceeds
The proceeds from the proposed offering will be used to repay subordinated loans issued by the company in connection with financing the acquisition of Chromogenix and borrowings under short-term credit lines.

Last updated: 12/8/96

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