Borealis Technology Corporation
Ticker: BRLS 923 Tahoe Boulevard, Suite 211
Exchange: NASDAQ-Small Cap Market Incline Village, Nevada 89451
Industry: High-Tech (702) 832-0300

Type of Shares:Common Shares Filing Date:
U.S. Shares:2,000,000 Offer Date:6/21/96
Non-U.S. Shares:0 Filing Price:$5.00
Primary Shares:2,000,000 Offer Price:$5.00
Secondary Shares:0 Gross Spread:$0.50
Offering Amount: $10,000,000 Selling:$0.25
Expenses:$700,000 Reallowance:$0.10
Shares Out After:2,892,472

ManagerTierPhone
H.J. Meyers & Company, IncorporatedLead Manager (310) 278-7880

Auditor: Ernst & Young
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
12/31/95 3/31/96 3/31/95 3/31/96
Revenue:$0.74$0.09$0.22Assets:$0.54
Net Income:-$0.59-$0.65-$0.08Liabilities:$1.79
EPS:-$0.64-$0.69Equity:-$1.25

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

Business Description
The Company is currently developing Arsenal, an advanced sales automation development tool which is designed to assist businesses in building and deploying customized mobile and client/server-based applications to enhance the productivity of personnel. Arsenal is designed to enable customers to automate sales processes and information exchanges between hundreds or thousands of mobile computer users and central information systems containing enterprise-wide customer databases. Arsenal is expected to overcome limitations of commercially available sales automation solutions by combining the customization and scalability features of custom solutions with rapid implementation capabilities. The Company anticipates shipping Arsenal in the second half of 1996 and does not expect any Arsenal revenues, if ever, until late 1996. Competitive pressures are causing many organizations to seek new ways to reduce cost and improve enterprise productivity by automating core business processes. Over the past decade, information technology has had substantial impact on finance, accounting, manufacturing and research and development functions and, more recently, has made inroads in sales.

Use of Proceeds
Proceeds from the offering will be used for sales and marketing, research and development, general and administrative expenses, repayments of loans to officers and general corporate purposes.

Last updated: 10/28/96

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