Carson, Inc.
Ticker: CIC 64 Ross Road
Exchange: New York Stock Exchange Savannah, Georgia 31405
Industry: Manufacturing (912) 651-3400

Type of Shares:Class A Common Shares Filing Date:8/15/96
U.S. Shares:4,190,000 Offer Date:10/14/96
Non-U.S. Shares:0 Filing Range:$16.00 - $18.00
Primary Shares:2,484,500 Offer Price:$14.00
Secondary Shares:1,705,500 Gross Spread:$0.98
Offering Amount: $71,230,000 Selling:$0.55
Expenses:$1,500,000 Reallowance:$0.10
Shares Out After:14,355,691

ManagerTierPhone
Merrill Lynch & Co.Lead Manager (212) 449-4600
Donaldson, Lufkin & Jenrette Securities Corp.Co-manager (212) 504-4525

Auditor: Deloitte & Touche
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
3/31/96 6/30/96 6/30/95 6/30/96
Revenue:$58.13$18.80$17.27Assets:$92.25
Net Income:$5.44$0.31$2.14Liabilities:$82.16
EPS:$0.03Equity:$10.09

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

Business Description
The company is the leading manufacturer and marketer in the U.S. retail ethnic hair care market for African-Americans. The company believes that it is one of the leading global manufacturers and marketers of ethnic hair care products for persons of African descent. The company's flagship brand, Dark & Lovely, is the most widely recognized ethnic brand name in the U.S. retail ethnic hair care market. The company currently sells over 60 different products under five principal brand names, including Dark & Lovely, Excelle, Beautiful Beginnings, Dark & Natural and Magic. The majority of the company's sales are derived from four segments of the ethnic health and beauty aids market: hair relaxers and texturizers, which are used to chemically treat and straighten hair, hair color, shaving products and hair care maintenance products. The company's products are specifically formulated to address the unique physiological characteristics of hair of the persons of African descent, which typically include curliness and dryness. The company markets its products in the United States with its own experienced direct sales force. The company also currently markets its products in 60 countries outside of the United States, primarily through local distributors.

Use of Proceeds
The proceeds from the proposed offering will be used to repay certain outstanding indebtedness.

Last updated: 11/3/96

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