Acorn Products, Inc.
Ticker:ACRN 500 Dublin Avenue
Exchange:NASDAQ-National Market Columbus, OH 43216
Industry:Manufacturing (SIC Code 3423) (614) 222-4400

Offering Information
Type of Shares:Common Shares Filing Date:4/17/97
U.S. Shares:3,250,000 Offer Date:6/24/97
Non-U.S. Shares:0 Filing Range:$13.00 - $15.00
Primary Shares:3,250,000 Offer Price:$14.00
Secondary Shares:0 Gross Spread:$0.98
Offering Amount: $45,500,000 Selling:$0.55
Expenses: - Reallowance:$0.10
Shares Out After: -

Primary Underwriting Group
ManagerTierPhone
McDonald & Company Securities, Inc.Lead Manager (216) 443-2370
A.G. Edwards & Sons, Inc.Co-manager (314) 955-3039

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Gibson, Dunn & Crutcher
Bank's Law Firm: Jones, Day, Reavis & Pogue
Auditor: Ernst & Young

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
8/2/96 1/31/97 1/26/96 1/31/97
Revenue:$92.65$40.70$35.84Assets:$95.65
Net Income:-$7.28-$10.07-$7.28Curr Assets:
EPS:Liabilities:$86.98
Prior EPS:-$12.96-$1.31Curr Liabilities:
Cash Flow/Oper:$13.99Equity:$8.66
Cash Flow/Fin:Cash:
Cash Flow/Inv:

Business Description
Founded in 1890, the company is a leading manufacturer and marketer of non-powered lawn and garden tools in the U.S. The company's principal products include long handle tools (such as forks, hoes, rakes and shovels), snow tools, posthole diggers, wheelbarrows, striking tools and cutting tools. The company sells its products under a variety of well-known brand names, including Razor-Back, Union, Yard'n Garden, Perfect Cut and, pursuant to a license agreement, Scotts. In addition, the company manufactures private label products for a variety of retailers, including products sold under Sears' Craftsman and Cotter & Company's True Value brand names. The company's customers include mass merchants such as Sears, Kmart and Fred Meyer, home centers such as Home Depot, HomeBase, Builders Square and Payless Cashways, buying groups such as Cotter & Company and Ace Hardware and farm and industrial distributors.

Use of Proceeds
The proceeds from the proposed offering will be used to redeem the Series A Preferred Stock and pay accumulated dividends; reduce indebtedness outstanding under the Company's senior credit facility and repay a portion of the Subordinated Notes.

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