Fine Air Services, Inc.
Proposed Ticker:BIGF 2261 N.W. 67th Avenue, Building 700
Exchange:NASDAQ-National Market Miami, FL 33122
Industry:Transportation (SIC Code 4522) (305) 871-6606

Filing Information
Type of Shares:Common Shares Filing Date:6/5/97
U.S. Shares Filed:8,500,000 Filing Range:$13.00 - $15.00
Non-U.S. Shares Filed:0 Offering Amount: $119,000,000
Primary Shares:7,400,000 Expenses:$800,000
Secondary Shares:1,100,000 Shares Out After:21,410,714

Primary Underwriting Group
ManagerTierPhone
Alex. Brown & Sons IncorporatedLead Manager (410) 895-2700
Bear, Stearns & Co. Inc.Co-manager (212) 272-4850
Dillon, Read & Co. Inc.Co-manager (212) 906-7523

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Greenberg Traurig Hoffman Lipoff Rosen & Quentel
Bank's Law Firm: Piper & Marbury
Auditor: Coopers & Lybrand

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:$94.25$25.93$18.92Assets:$65.34
Net Income:$8.06$1.98$0.91Curr Assets:$25.56
EPS:$0.36$0.09$0.04Liabilities:$17.55
Prior EPS:$0.32$4.18$10.12Curr Liabilities:$9.40
Cash Flow/Oper:$14.82-$2.10-$2.53Equity:$47.79
Cash Flow/Fin:-$2.40-$4.16-$1.46Cash:$4.83
Cash Flow/Inv:-$11.89-$4.16Working Cap:$16.16

Business Description
The company is a leading provider of air cargo services between the United States and South and Central America and the Caribbean. Since 1994, the company has been the largest international air cargo serving Miami International Airport, based on tons of cargo transported to and from that airport. MIA is the largest international cargo airport in the United States and the third largest international cargo airport in the world. The company's services include: 1) integrated air and truck cargo transportation and other logistics services; 2) long-term and short-term ACMI (aircraft, crew, maintenance and insurance) services and AD HOC charters; and 3) third party aircraft and engine maintenance, repairs and overhauls, training and other services. The company's scheduled cargo services provide seamless transportation through its MIA hub linking North America, Europe, Asia and the Pacific Rim with 29 South and Central America and Caribbean cities.

Use of Proceeds
The proceeds from the proposed offering will be used to acquire additional aircraft, hushkit the company's existing aircraft, repay debt and for working capital and other general corporate purposes.

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