Kapson Senior Quarters Corporation
Ticker: KPSQ 242 Crossways PArk West
Exchange: NASDAQ-National Market Woodbury, New York 11797
Industry: Service (516) 921-8900

Type of Shares:Common Shares Filing Date:6/13/96
U.S. Shares:3,550,000 Offer Date:9/25/96
Non-U.S. Shares:0 Filing Range:$12.00 - $14.00
Primary Shares:3,550,000 Offer Price:$10.00
Secondary Shares:0 Gross Spread:$0.70
Offering Amount: $46,150,000 Selling:$0.42
Expenses: - Reallowance:$0.10
Shares Out After:7,700,000

ManagerTierPhone
Salomon Brothers Inc.Lead Manager (212) 783-2947
Raymond James & Associates, Inc.Co-manager (813) 573-8108
Wheat First Butcher & Singer Capital MarketsCo-manager (804) 782-3278

Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
12/31/95 3/31/96 3/31/95 3/31/96
Revenue:$14.76$4.11$3.61Assets:$57.51
Net Income:-$0.21-$0.24$0.07Liabilities:$68.91
EPS:Equity:-$11.41

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

Business Description
Kapson Senior Quarters Corp. is one of the largest providers of assisted living services in the United States and has owned, managed and/or operated assisted living facilities since 1972. Assisted living facilities provide a residential alternative for elderly senior citizens who need or desire assistance with their activities of daily living and certain home health care services in a non-institutional environment. A majority of the Company's assisted living facilities are operated under the "Senior Quartes" tradename, through which the Company believes it is widely recognized in the northeastern United States as a leading provider of assisted living services. The Company's operating philosophy is to provide services and care which meet the individual needs of its residents, and to enhance their physical and mental well-being, thereby allowing them to live longer and to "age in place".

Use of Proceeds
Proceeds from the proposed offering will be used to develop or acquire living facilities, to repay indebtedness, for working capital and for other general corporate purposes.

Last updated: 10/28/96

©1996 IPO Data Systems, Inc. - All rights reserved.