New York Bagel Enterprises, Inc.
Ticker: NYBS 300 I.M.A. Plaza, 250 North Water Street
Exchange: NASDAQ-National Market Wichita, Kansas 67202
Industry: Retail (316) 267-7373

Type of Shares:Common Shares Filing Date:6/12/96
U.S. Shares:2,000,000 Offer Date:8/27/96
Non-U.S. Shares:0 Filing Range:$10.00 - $12.00
Primary Shares:1,800,000 Offer Price:$9.00
Secondary Shares:200,000 Gross Spread:$0.63
Offering Amount: $22,000,000 Selling:$0.37
Expenses:$700,000 Reallowance:$0.10
Shares Out After:4,600,000

ManagerTierPhone
Rauscher Pierce Refsnes, Inc.Lead Manager (214) 978-5491
J.C. Bradford & Co.Co-manager (615) 271-1334

Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
12/31/95 3/31/96 3/31/95 3/31/96
Revenue:$7.36$2.39$1.71Assets:$3.05
Net Income:$0.38$0.16$0.17Liabilities:$4.37
EPS:$0.13$0.05Equity:-$1.32

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

Business Description
The company owns and franchises 46 quick-service New York Bagel restaurants in 15 states that serve generous portions of fresh, high quality food with fast, friendly service at an attractive price-value relationship. The company's restaurants provide a selection of up to 20 varieties of bagels that are made from scratch, boiled and baked throughout the day in the traditional "New York style." Breakfast menu items include a variety of bagels and custom-blended cream cheeses, breakfast bagel sandwiches, gourmet coffees, muffins and croissants. Lunch and dinner items include an assortment of bagel delicatessen generally open Monday through Saturday from 6:30 a.m. to 8:00 p.m. and on Sunday from 8:00 a.m. to 5:00 p.m. Management believes that company-owned restaurants typically generate approximately 40% of their sales before 11:00 a.m., with an average ticket of approximately $3.00 during such period and $4.00 thereafter. Time studies performed a periodic basis by the company show that, on average, breakfast customers are served within three minutes of placing their order and lunch and dinner customers are served within five minutes.

Use of Proceeds
The proceeds from the proposed offering will be used to repay debt and pay current stockholders for tax expenses incurred with bringing the company public; further development of the company's bagel restaurants, future acquisitions and general corporate purposes.

Last updated: 10/28/96

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