Aearo Corporation
Proposed Ticker: AER One Wahington Mall- 8th Floor
Exchange: New York Stock Exchange Boston, Massachusetts 02108
Industry: Manufacturing (617) 371-4200

All share information is proposed
Type of Shares:Common Shares Filing Date:6/3/96
U.S. Shares Filed:5,500,000 Filing Price: -
Non-U.S. Shares Filed:0 Offering Amount: $0
Primary Shares:5,500,000 Expenses: -
Secondary Shares:0 Shs Out After:15,307,142

ManagerTierPhone
Goldman, Sachs & Co.Lead Manager (212) 902-1172
Donaldson, Lufkin & Jenrette Securities Corp.Co-manager (212) 504-4525

Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
9/30/95 3/31/96 3/31/95 3/31/96
Revenue:$256.90$138.40$125.20Assets:$323.60
Net Income:$1.50$3.00-$1.00Liabilities:$248.34
EPS:$0.10$0.20-$0.07Equity:$75.26

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

Business Description
The company is one of the leaders in the hearing, eye, face, head and respiratory protection segments of the personal protection equipment market worldwide. The company manufactures and sells hearing protection devices, prescription safety eyewear. The company also manufactures face shields, reusable and disposable respirators, hard hats and first aid kits in more than 85 countries under its well known brand names: AOSafety, E-A-R, Eastern and Peltor. Personal protection equipment encompasses all articles of equipment and clothing worn for the purpose of protecting against bodily injury, including safety eyewear and goggles, ear muffs and ear plugs, respirators, hard hats, gloves, safety clothing and safety shoes. With the acquisition of Peltor AB of Sweden, the company is a global leader in the industrial market for specialty communications ear muffs. Safety Products accounted for over 84% of the company's net sales in fiscal 1995. The company attributes its leading market positions to: strong, well recognized brand names, a reputation for providing innovative, quality products, intensive coverage of multiple distribution channels, targeting a wide array of end-users, one of the industry's broadest product offerings, a commitment to providing the highest level of customer service.

Use of Proceeds
The proceeds from the proposed offering will be used to redeem subordinated notes and preferred shares and to repay debt.

Last updated: 10/28/96

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