Earth and Ocean Sports, Inc.
Proposed Ticker:EOSI 70 airport Road
Exchange:NASDAQ-National Market Hyannis, MA 02601
Industry:Manufacturing (SIC Code 3949) (508) 778-5528

Filing Information
Type of Shares:Common Shares Filing Date:3/27/97
U.S. Shares Filed:1,375,000 Filing Range:$9.00 - $11.00
Non-U.S. Shares Filed:0 Offering Amount: $13,750,000
Primary Shares:1,375,000 Expenses: -
Secondary Shares:0 Shares Out After:3,196,457

Primary Underwriting Group
ManagerTierPhone
H.C. Wainwright & Co. Inc.Lead Manager (617) 589-9482
Cruttenden Roth IncorporatedCo-manager (800) 678-9147

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Testa, Hurwitz & Thibeault
Bank's Law Firm: Goodwin Procter & Hoar
Auditor: Arthur Andersen
Registrar/Transfer Agent: American Stock Transfer & Trust 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
10/31/96 1/31/97 1/31/96 1/31/97
Revenue:$12.40$2.88$2.03Assets:$10.17
Net Income:-$0.29-$0.32-$0.34Curr Assets:
EPS:-$0.14-$0.16-$0.17Liabilities:$10.84
Prior EPS:$0.03-$0.72-$0.82Curr Liabilities:
Cash Flow/Oper:-$0.81Equity:-$0.66
Cash Flow/Fin:Cash:
Cash Flow/Inv:

Business Description
The company is a designer, manufacturer and marketer of branded active sports products. The company currently offers five brands and over 40 models of bodyboards, two brands and nine models of wakeboards and two brands and over 20 models of snowboards, as well as complementary sports apparel and accessories. In the United States, the company sells its products primarily through a network of over 100 independent sales representatives working with the company's internal sales and technical specialists and internationally through a network of over 30 distributors. The company's domestic customers include over 1,000 specialty shops, 20 national and regional sporting goods retail chains and over 20 mass merchandisers. An increasing number of consumers are participating in active sports, which generally require the purchase of non-team sports products.

Use of Proceeds
The proceeds from the proposed offering will be used to repay indebtedness to the company's senior lender and to the principal shareholder, for working capital and for other general corporate purposes and possible acquisitions.

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