Pluma, Inc.
Ticker:PLU 801 Fieldcrest Road
Exchange:New York Stock Exchange Eden Praire, NC 27288
Industry:Manufacturing (SIC Code 2253) (910) 635-4000

Offering Information
Type of Shares:Common Shares Filing Date:12/26/96
U.S. Shares:3,100,000 Offer Date:3/10/97
Non-U.S. Shares:0 Filing Range:$12.00 - $14.00
Primary Shares:2,500,000 Offer Price:$12.00
Secondary Shares:600,000 Gross Spread:$0.84
Offering Amount: $40,300,000 Selling:$0.50
Expenses:$860,000 Reallowance:$0.10
Shares Out After:7,815,852

Primary Underwriting Group
ManagerTierPhone
J.P. Morgan Securities Inc.Lead Manager (212) 648-0517
Interstate/Johnson Lane CorpCo-manager (404) 840-5030
Wheat First Butcher & Singer Capital MarketsCo-manager (804) 782-3278

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Allman Spry Leggett & Crumpler, P.A.
Bank's Law Firm: Davis, Polk & Wardwell
Auditor: Deloitte & Touche
Registrar/Transfer Agent: First Union National Bank North Carolina

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
12/31/96 9/30/96
Revenue:$127.82Assets:$99.59
Net Income:$5.82Curr Assets:
EPS:$1.09Liabilities:$69.62
Prior EPS:$0.21Curr Liabilities:
Cash Flow/Oper:$9.59Equity:$29.97
Cash Flow/Fin:Cash:
Cash Flow/Inv:

Business Description
The company is a vertically integrated manufacturer of high quality fleece and jersey activewear. The company is focused on increasing sales and profitability by offering high value products to a diverse customer base. The company sells its products, either directly or through distributors, to companies such as Adidas, DKNY, Guess?, Nike, Starter and Walt Disney. In addition, the company sells products under its own "Pluma," "SANTEE" and "SNOWBANK" brand names to retail and wholesale customers such as Sam's Club and Frank L. Robinson Company. The company has increased net sales from $61.4 million in 1991 to $100.7 million in 1995, a compound annual growth rate of 13.2%, and has been profitable every year since its first full year of operation. Since its incorporation in 1986, Pluma has been an industry leader in developing new products and styles and establishing higher quality standards.

Competition
The fleece and jersey activewear industry is highly competitive. The company's major competitors are vertically integrated manufacturers such as Fruit of the Loom, Oneita, Russell, Sara Lee, Tultex and VF. Certain of the competitors have greater financial resources and larger manufacturing, distribution and marketing capabilities than the company. Among other factors, the company's future success will depend to a significant extent upon its ability to remain competitive in the areas of price, quality, marketing, product development, manufacturing capabilities, distribution and order processing, which are the principal methods of competing within the fleece and jersey apparel industry.

Business Plan
The company is focused on increasing sales and profitability by offering high value products to a diverse customer base. The principal elements of this strategy are: (I) Producing High Quality Products, (ii) Increasing Sales Through a Diverse Customer Base, (iii) Developing New Products and Styles, (iv) Capitalizing on Flexible Manufacturing Capabilities and (v) Investing in Advanced Technologies.

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

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