Xetal, Inc.
Proposed Ticker:XETX 3590 Oceanside Road
Exchange:Boston Stock Exchange Oceanside, NY 11572
Industry:Natural Resources (516) 594-0005

Filing Information
Type of Shares:Common Shares Filing Date:1/20/97
U.S. Shares Filed:450,000 Filing Price:$6.00
Non-U.S. Shares Filed:0 Offering Amount: $2,700,000
Primary Shares:450,000 Expenses:$100,000
Secondary Shares:0 Shares Out After:1,188,263

Primary Underwriting Group
ManagerTierPhone
Not AvailableLead Manager

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Freitag, Bruce.B
Bank's Law Firm: Doros Brescia, P.C.
Auditor: Linder & Linder
Registrar/Transfer Agent: American Stock Transfer & Trust Co

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
9/30/96 9/30/96
Revenue:$14.62Assets:$3.37
Net Income:$0.03Curr Assets:
EPS:$0.09Liabilities:$3.00
Prior EPS:-$0.92Curr Liabilities:
Cash Flow/Oper:$0.16Equity:$0.37
Cash Flow/Fin:Cash:
Cash Flow/Inv:

Business Description
The company was incorporated in May, 1969 under the laws of the State of Utah under the name "Apache Silver Oil Co., Inc." and was previously engaged in the oil and gas business. Thereafter, in February, 1985, the company changed its name to "Insurance Kingdom Agency, Inc." and engaged in the insurance business until 1992 when it ceased doing business. In September, 1994, the company entered into an acquisition agreement with the company, a New York corporation, pursuant to which the stockholders of APO Health acquired approximately 83% of the issued and outstanding capital stock of the company in exchange for all of the Capital stock of APO Health. The present operations of the company's predecessor commenced about 1987 and presently, through its subsidiaries, the company is a distributor, supplier and manufacturer of disposable medical products principally to dental, medical and veterinary professionals. These products include protective garments such as isolation gowns, face masks and gauze as well as other disposable items such as latex gloves, needles, syringes, health and beauty aids and chemicals for infection control.

Use of Proceeds
The proceeds from the proposed offering will be used to repay two bridge financings, to acquire key-man life insurance to protect against the loss of certain officers, to provide for the expansion of the company's business through acquisition of compatible existing business entities, to fund the company's operational and administrative costs and expenses, and for working capital and for general corporate purposes.

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