General Cigar Holdings, Inc.
Ticker:MPP 387 Park Avenue South
Exchange:New York Stock Exchange New York, NY 10016-8899
Industry:Manufacturing (SIC Code 2121) (212) 448-3800

Offering Information
Type of Shares:Class A Common Shares Filing Date:12/24/96
U.S. Shares:6,000,000 Offer Date:2/27/97
Non-U.S. Shares:0 Filing Range:$14.00 - $16.00
Primary Shares:6,000,000 Offer Price:$18.00
Secondary Shares:0 Gross Spread:$1.24
Offering Amount: $90,000,000 Selling:$0.71
Expenses:$1,500,000 Reallowance:$0.10
Shares Out After: -
Spin out parent firm: Culbro Corporation

Primary Underwriting Group
ManagerTierPhone
Donaldson, Lufkin & Jenrette Securities Corp.Lead Manager (212) 371-0641
Smith Barney Inc.Co-manager (212) 723-7300

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Latham & Watkins
Bank's Law Firm: Gibson, Dunn & Crutcher
Auditor: Price Waterhouse
Registrar/Transfer Agent: ChaseMellon Shareholder Services, L.L.C.

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
9 Month Ending Financials
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
12/31/95 8/31/96 9/2/95 8/31/96
Revenue:$124.03$102.29$85.94Assets:$134.20
Net Income:$11.32$9.19$7.68Curr Assets:
EPS:Liabilities:$42.17
Prior EPS:Curr Liabilities:
Cash Flow/Oper:Equity:$92.03
Cash Flow/Fin:Cash:
Cash Flow/Inv:

Business Description
Founded in 1906, the company is the largest manufacturer and marketer in the U.S. in both units and dollar sales of brand name premium cigars. The company's MACANUDO and PARTAGA brands are the two top selling premium cigar brands sold in the U.S. The company believes that higher priced branded premium cigars constitute the fastest growing segment of the premium cigar market. Approximately 78.2% of the company's premium cigar sales in fiscal 1995 were at retail prices of $3.00 or more per unit. The company's unit sales at or above this price have increased at 157.9% compound annual growth rate during the last three years. The company, through its well known brands such as GARCIA Y VEGA, also is a leading participant in the growing mass market cigar segment. From fiscal 1993 to fiscal 1995, the company's net sales increased from $76.8 million to $124 million and operating profit increased from $2.4 million to $17.6 million, representing CAGRs of 27.1% and 172.2%, respectively.

Competition
The company is the largest manufacturer and marketer in the U.S. in both units and dollars sales of brand name premium cigars. the company's main competitors in the branded and private label premium markets include Davidoff, Fuente, Consolidated Cigar Holdings Inc., and Nestor Plasencia. In addition,. the increased demand for cigars and the relatively low barriers to entry have led to many new entrants in the premium cigar manufacturing business. The company's main competitors in the mass market cigar market are Swisher International Group Inc., Consolidated Cigar Holdings, Inc., and Havatampa/Phillies Cigar Corporation.

Business Plan
The company believes that its competitive advantages, together with the following strategies, will enable the company to continue its growth, increase its profitability and enhance its market share: 1) increase leading market share in the US premium segment; 2) develop "premium" mass market cigar business; 3) expand mass market cigar business; 4) expand production capacity and tobacco inventory; 5) selectively broaden cigar distribution channels; 6) expand international cigar business; 7) develop sales of branded smoking accessories and lifestyle products.

Use of Proceeds
The proceeds from the proposed offering will be used to reduce outstanding indebtedness under the Credit Facility and to repay a portion of the Seller Notes.

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