Kids Stuff, Inc.
Proposed Ticker:KIDS 4450 Belden Village Street, N.W., Suite 406
Exchange:Over-the-Counter Market Canton, OH 44718
Industry:Retail (SIC Code 5961) (330) 492-8090

Filing Information
Type of Shares:Common Shares Filing Date:1/8/97
U.S. Shares Filed:600,000 Filing Price:$5.00
Non-U.S. Shares Filed:0 Offering Amount: $3,000,000
Primary Shares:600,000 Expenses:$453,371
Secondary Shares:0 Shares Out After:4,300,000

Primary Underwriting Group
ManagerTierPhone
VTR Capital, Inc.Lead Manager (212) 422-6930

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Hornsby, Sacher, Zelman, Stanton, Paul & Beiley
Bank's Law Firm: Bernstein & Wasserman
Auditor: Hausser & Taylor
Registrar/Transfer Agent: American Stock Transfer & Trust Co

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 9/30/96 9/30/95 9/30/96
Revenue:$5.72$4.82$4.82Assets:$2.52
Net Income:-$0.16-$0.09-$0.08Curr Assets:
EPS:-$0.07-$0.04-$0.03Liabilities:$2.24
Prior EPS:$0.03$9.37-$0.20Curr Liabilities:
Cash Flow/Oper:-$0.11Equity:$0.28
Cash Flow/Fin:Cash:
Cash Flow/Inv:

Business Description
The company is a specialty direct marketer which currently publishes two catalogs with an emphasis on children's hardgood products from prenatal to age three. The company's first catalog, "Perfectly Safe, The Catalog For Parents Who Care/Registered trademark/" is the nation's only catalog devoted to child safety, child-proofing the home and safety-related products for the family. The company has published Perfectly Safe since 1990. and has circulated over 15 million catalogs and helped to childproof over 300,000 homes to date. IN 1995, the company introduced its "Jeannie's Kids Club" catalog to broaden its market and to introduce a new direct marketing concept in children's products. Jeannie's Kids Club offers parents of young children who become members the opportunity of saving up to 60% compared to the price charged for the same products in other popular children's catalogs. The current annual membership fee is $18.00 per year.

Use of Proceeds
The proceeds from the proposed offering will be used for the acquisition of The Natural Baby Catalog, the repayment of debt and for working capital and general corporate purposes.

Warrant Information
# of Units:300,000
Unit Ticker:KIDSU Unit Price:$10.00
Warrant Ticker:KIDW Warrant Price:
Warrant Exercise Date: Warrant Exercise Price:
Warrant Expiration Date:
Warrant Detachable: Yes Warrant Detach Date:
Warrant Callable: No
Unit Composition: 2 Common Shares + 1 Warrant
Warrant Entitlement: 1 Common Share


©1997 IPO Data Systems, Inc. - All rights reserved.