Schuff Steel Company
Ticker:SHUF 420 South 19th Avenue
Exchange:NASDAQ-National Market Phoenix, AZ 85009
Industry:Construction (SIC Code 1791) (602) 252-7787

Offering Information
Type of Shares:Common Shares Filing Date:5/8/97
U.S. Shares:2,000,000 Offer Date:6/30/97
Non-U.S. Shares:0 Filing Range:$9.00 - $11.00
Primary Shares:2,000,000 Offer Price:$8.00
Secondary Shares:0 Gross Spread:$0.56
Offering Amount: $20,000,000 Selling:$0.32
Expenses:$675,000 Reallowance:$0.10
Shares Out After:7,200,000

Primary Underwriting Group
ManagerTierPhone
Principal Financial Securities, Inc.Lead Manager (214) 880-8083

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Snell & Wilmer
Bank's Law Firm: Blackwell Sanders Matheny Weary & Lombardi
Auditor: Ernst & Young
Registrar/Transfer Agent: Harris Trust Company of California

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:$103.91$25.51$10.41Assets:$48.16
Net Income:$6.03$1.06$0.33Curr Assets:
EPS:$1.16$0.20$0.06Liabilities:$36.72
Prior EPS:$0.28$0.25$3.88Curr Liabilities:
Cash Flow/Oper:$14.39Equity:$11.44
Cash Flow/Fin:Cash:
Cash Flow/Inv:

Business Description
The company is a rapidly growing steel fabrication and erection firm that provides a fully integrated range of steel construction services. The company operates primarily in the southwestern United States with a concentration in Arizona, Nevada and southern California, and has recently expanded its operations into South America and Mexico. The company is the largest steel fabrication and erection firm serving the Arizona industrial and commercial markets, a position it recently enhanced with the 1997 acquisition of B&K; Steel Fabrications, Inc. The company also believes tat it is the leading steel fabricator and erector for the hotel and casino industry in Nevada. Engineering News Record ranked the company as the second largest steel erection subcontractor in the United States based upon 1994 revenues. The company has achieved significant growth in revenues and pre-tax income over the past five years. Revenues have more than doubled from $47.0 million in 1992 to $103.9 million in 1996.

Use of Proceeds
The proceeds from the proposed offering will for purchase of specialized equipment, funding of the subchapter S distribution to the company's present stockholders, and general corporate purposes.

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