Laser Power Corporation
Ticker:LPWR 12777 High Bluff Drive
Exchange:NASDAQ-National Market San Diego, CA 92130
Industry:Manufacturing (SIC Code 3827) (619) 755-0700

Offering Information
Type of Shares:Common Shares Filing Date:4/2/97
U.S. Shares:2,450,000 Offer Date:6/19/97
Non-U.S. Shares:0 Filing Range:$6.50 - $8.50
Primary Shares:2,000,000 Offer Price:$5.50
Secondary Shares:450,000 Gross Spread:$0.40
Offering Amount: $18,375,000 Selling:$0.22
Expenses:$912,500 Reallowance:$0.10
Shares Out After:6,202,354

Primary Underwriting Group
ManagerTierPhone
Cruttenden Roth IncorporatedLead Manager (800) 678-9147
L.H. Friend & CompanyCo-manager (714) 852-9911

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Cooley Godward Castro Huddleson & Tatum
Bank's Law Firm: Gray Cary Ware & Freidenrich
Auditor: Ernst & Young
Registrar/Transfer Agent: American Securities Transfer, Inc

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
6 Month Ending Financials
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
8/31/96 2/28/97 2/29/96 2/28/97
Revenue:$18.91$11.12$8.56Assets:$12.73
Net Income:-$1.23$0.31-$1.00Curr Assets:
EPS:-$0.29$0.06Liabilities:$7.17
Prior EPS:$0.79-$0.46Curr Liabilities:
Cash Flow/Oper:-$0.71Equity:$5.56
Cash Flow/Fin:Cash:
Cash Flow/Inv:

Business Description
The company designs, manufactures and markets high performance laser optics for industrial, medical and military lasers and laser systems. Laser optics are precision lenses, reflectors and mirrors used to reflect, collect and focus laser beams. The company's products are sold to laser system OEMs and end users as original and replacement components in high power CO(2) and other lasers. The company�s core competencies lie in its surface finishing and thin film coatings, which are key elements involved in all high-performance laser optics. The company believes that its expertise in these areas provides it with a significant competitive advantage. The company's customers use high power CO(2) lasers in a variety of industrial processing applications, such as sheet metal cutting, automobile body welding, surface hardening for engine components and scribing and drilling delicate ceramic circuits.

Use of Proceeds
The proceeds from the proposed offering will be used for additions to plant and equipment, repayment of debt, working capital and other general corporate purposes.

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