Sun Hydraulics Incorporated
Ticker:SNHY 1500 West University Parkway
Exchange:NASDAQ-National Market Sarasota, FL 34243
Industry:Manufacturing (SIC Code 3492) (941) 362-1200

Offering Information
Type of Shares:Common Shares Filing Date:10/15/96
U.S. Shares:2,000,000 Offer Date:1/9/97
Non-U.S. Shares:0 Filing Range:$9.50 - $11.50
Primary Shares:2,000,000 Offer Price:$9.50
Secondary Shares:0 Gross Spread:$0.67
Offering Amount: $21,000,000 Selling:$0.40
Expenses:$950,000 Reallowance:$0.10
Shares Out After:6,000,000

Primary Underwriting Group
ManagerTierPhone
A.G. Edwards & Sons, Inc.Lead Manager (314) 955-3039
Robert W. Baird & CompanyCo-manager (414) 765-3632

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Shumaker, Loop & Kendrick, LLP
Bank's Law Firm: Nelson Mullins Riley & Scarbourough

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
12/31/95 6/30/96 6/30/95 6/30/96
Revenue:$55.39$27.64$28.18Assets:$38.36
Net Income:$5.88$1.81$3.46Curr Assets:
EPS:$1.09$0.34Liabilities:$14.94
Prior EPS:Curr Liabilities:
Cash Flow/Oper:Equity:$23.41
Cash Flow/Fin:Cash:
Cash Flow/Inv:

Business Description
The company is a leading designer and manufacturer of high-performance, screw-in hydraulic cartridge valves and manifolds which control force, speed and motion as integral components in fluid power systems. The innovative floating construction of the company's screw-in cartridge valves provides demonstrable performance and reliability advantages compared to other available screw-in cartridge valves. Screw-in cartridge valves are an increasingly accepted alternative to conventional forms of hydraulic valving, offering significant design flexibility, as well as substantial size, weight and efficiency benefits afforded to designers of fluid power systems. Since the introduction of screw-in hydraulic cartridge valves in the late 1950s, manufacturers of these and similar products have captured approximately $580 million of the worldwide market for all non-aerospace hydraulic valves and manifolds, which management believes to be in excess of $3 billion.

Competition
The hydraulic valve industry is highly fragmented and intensely competitive. The company has a large number of competitors, some of which are full-line producers and others that are niche suppliers like the company. Most competitors market globally. Full-line producers have the ability to provide total hydraulic systems to customers, including components functionally similar to those manufactured by the company. There has been some consolidation activity in recent years, with large, full-line producers filling out their product lines with the acquisition of smaller, privately held screw-in cartridge valve producers. The company believes that it competes based upon quality, reliability, price, value, speed of delivery and technological characteristics. The manifold business is also highly fragmented and intensely competitive. All of the major screw-in cartridge valve manufacture manifolds or have sources that they use on a regular basis. In addition, there are a number of independent manifold suppliers that produce manifolds incorporating various manufacturers' screw-in cartridge valves, including those made by the company. Finally, there are many small, independent machine shops that produce manifolds at very competitive prices. Competition in the manifold business is based upon quality, price, relationships based on proximity to the customer, and speed of delivery.

Business Plan
The company's objective is to enhance its position as one of the world's leading designers and manufacturers of screw-in hydraulic cartridge valves by (i) broadening the market for screw-in cartridge valve applications, (ii) continuing the geographic expansion of its markets, and (iii) selectively expanding its product lines. Key elements of the company's strategy include the following: (i) Deliver Value Through High-Quality, High-Performance Products, (ii) Offer a Wide Variety of "Off-the-Shelf" Products, (iii) Capitalize on Custom Manifold Opportunities, (iv) Expand Global Presence, (v) Maintain a Horizontal Organization with Entrepreneurial Spirit, (vi) Leverage Manufacturing Capability and Know-how as Competitive Advantages and (vii) Sell Through Distributors, Market to End Users.

Use of Proceeds
The proceeds from the proposed offering will be used to repay debt principally related to equipment financing and mortgage financing of the company's new Florida manufacturing plant, to pay the S Corporation Distribution and for general corporate purposes.

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