MAS Technology Ltd.
Ticker:MASSY 24 Bridge Street Lower Hutt
Exchange:NASDAQ-National Market Wellington, NEWZ
Industry:Manufacturing (SIC Code 3663)

Offering Information
Type of Shares:American Depositary Receipts Filing Date:5/22/97
U.S. Shares:2,000,000 Offer Date:6/20/97
Non-U.S. Shares:0 Filing Range:$12.00 - $14.00
Primary Shares:2,000,000 Offer Price:$14.00
Secondary Shares:0 Gross Spread:$0.98
Offering Amount: $26,000,000 Selling:$0.55
Expenses:$1,615,000 Reallowance:$0.10
Shares Out After:6,500,000

Primary Underwriting Group
ManagerTierPhone
Hambrecht & Quist IncorporatedLead Manager (415) 439-3626
Oppenheimer & Company, Inc.Co-manager (212) 667-7400

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Brobeck, Phleger & Harrison
Bank's Law Firm: Gunderson Dettmer Stough Villeneuve Franklin

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
3/31/97 3/31/97
Revenue:$35.65Assets:$23.85
Net Income:$2.15Curr Assets:$19.78
EPS:$0.51Liabilities:$15.99
Prior EPS:Curr Liabilities:$15.96
Cash Flow/Oper:Equity:$7.86
Cash Flow/Fin:Cash:$0.01
Cash Flow/Inv:Working Cap:$3.82

Business Description
The company designs, manufactures, markets and supports low and medium frequency, medium to long haul digital microwave radio links for use in the worldwide telecommunications market. The company's DXR systems are used a digital links by network operators to interconnect wired and wireless networks, including cellular and local loop systems with switching centers and are used by telephone companies to provide voice and data services to their customers. The integrated architecture and substantial software content of the company's systems are designed to offer cost-effective, high-performance products with a high degree of flexibility and functionality. Sales of the company's DXR products and related services during fiscal years 1995, 1996 and 1996 accounted for 27.7%, 54.5% and 63.8% of sales, respectively. The company's products have been installed in more than 100 customer networks in approximately 40 countries worldwide. The company provides a broad rangeof highly reliable, standards-compliant microwave transmission systems and complementary services. The company's initial product family, the DXR 200 provides an integrated, modular, networking solution for a wide variety of communications systems in markets with low to medium capaicty transmission requirements.

Use of Proceeds
The proceeds from the proposed offering will be used to repay outstanding short term debt and for working capital and other general corporate purposes.

©1997 IPO Data Systems, Inc. - All rights reserved.