Nations Flooring, Inc.
Proposed Ticker:NFI 100 Maiden Lane
Exchange:NASDAQ-Small Cap Market New York, NY 10038
Industry:Manufacturing (212) 898-8888

Filing Information
Type of Shares:Common Shares Filing Date:1/17/97
U.S. Shares Filed:2,000,000 Filing Range:$6.00 - $8.00
Non-U.S. Shares Filed:0 Offering Amount: $14,000,000
Primary Shares:2,000,000 Expenses:$500,000
Secondary Shares:0 Shares Out After:5,662,397

Primary Underwriting Group
ManagerTierPhone
Chatfield Dean & Company, Inc.Lead Manager (303) 740-0006

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Herzfeld & Rubin, P.C.
Bank's Law Firm: Stroock & Stroock & Lavan
Auditor: McGladrey & Pullen
Registrar/Transfer Agent: Corporate Stock Transfer, Inc. CO

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
3 Month Ending Financials
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
12/31/96 3/31/97 3/31/96 3/31/97
Revenue:$42.41$9.21$9.77Assets:$22.41
Net Income:$0.05-$0.13$0.13Curr Assets:
EPS:$0.01-$0.03$0.04Liabilities:$18.22
Prior EPS:$0.08$0.83$0.55Curr Liabilities:
Cash Flow/Oper:$4.31Equity:$4.19
Cash Flow/Fin:Cash:
Cash Flow/Inv:

Business Description
The company is engaged in the business of selling and installing floor coverings and selling wall coverings, window treatments and certain related products, primarily for the residential housing market. Currently, the company is engaged in business in Las Vegas, Nevada, where its sales of $40.3 million, $42.4 million and $9.2 million in 1995, 1996 and the three months ended March 31, 1997, respectively, have made it the largest seller and installer of floor coverings in such market. The company believes that its sales represent approximately 63% of the new homes sold in the Las Vegas new home market and are approximately 3.5 times those of its nearest competitor, based on 1995 construction data, the latest such information available. From its three facilities in Las Vegas, the company sells approximately 72% of its products to the new home market to or through new homebuilders through its New Housing Division and approximately 28% of its products to the retail replacement market directly to individual homeowners through its Replacement Sales Division.

Use of Proceeds
The proceeds from the proposed offering will be used for partial repayment of the company's bank indebtedness, to redeem a portion of the outstnading preferred stock issued by CBH, to repay amounts advanced by Branin Investments, Inc., an affiliate of the company, and for general corporate purposes and working capital requirements.

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