Novel Denim Holdings Ltd.
Ticker:NVLDF 1/F, Novel Industrial Building 850-870 Lai Chi Kok Road
Exchange:NASDAQ-National Market Kowloon, HKONG
Industry:Manufacturing (SIC Code 2326)

Offering Information
Type of Shares:Ordinary Shares Filing Date:7/2/97
U.S. Shares:3,500,000 Offer Date:7/23/97
Non-U.S. Shares:750,000 Filing Range:$15.00 - $17.00
Primary Shares:937,500 Offer Price:$18.00
Secondary Shares:3,312,500 Gross Spread:$1.26
Offering Amount: $68,000,000 Selling:$0.76
Expenses:$1,550,000 Reallowance:$0.10
Shares Out After:9,437,500

Primary Underwriting Group
ManagerTierPhone
Morgan Stanley Dean Witter Discover & Co.Lead Manager (212) 761-5900
Montgomery SecuritiesCo-manager (415) 627-2100
Smith Barney Inc.Co-manager (212) 723-7300

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Simpson, Thacher & Bartlett
Bank's Law Firm: Davis, Polk & Wardwell

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:$83.19Assets:$66.70
Net Income:$11.08Curr Assets:$30.62
EPS:$1.30Liabilities:$32.73
Prior EPS:$0.98Curr Liabilities:$25.33
Cash Flow/Oper:$24.30Equity:$33.97
Cash Flow/Fin:$17.97Cash:$2.68
Cash Flow/Inv:-$19.89Working Cap:$5.29

Business Description
The company is a leading, low cost, vertically-integrated supplier of both high-quality denim garments and fabric primarily to the European Community. Silas Chou, Chairman of the Board, and K.C. Chao, Chief Executive Officer and President, founded the company in 1988 as a denim fabric manufacturer. The company became a vertically-integrated producer of basic and value-added denim garments to complement its fabric production in 1990 with the addition of sewing and finishing facilities. The company offers a wide range of high-quality basic and value-added denim garments and denim fabric in accordance with customer specifications. The company produces more than 100 types of different garments, including jeans, shirts, skirts an djackets in a variety of styles, colors and finishes, such as overdyed, stonewasheda dn sandblasted. The company also produces approximately 50 different kinds of denim fabric, including lighter-weight fabrics, fabrics made with alternative weaves and specialty colors and finishes. The company's customers include majormanufacturers, retailers and licensees that market under propreitary labels and trademarks such as DYNAM, The Gap, Guess, Maverick, Nico, Pepe, Tommy Hilfiger and Wrangler.

Business Plan
The company intends to leverage its competitive position and take advantage of continuing demand for denim in the EC through the following operating strategies: (I) Flexible, Vertically-Integrated Manufacturing Facilities, (ii) Competitive Pricing and Low-Cost Operations, (iii) Emphasis on High Quality Products, (iv) Management Team to Support Growth and (v) Expand Sales to New Customers in Existing and New Markets.

Use of Proceeds
The proceeds from the proposed offering will be used to repay long term debt, to lease an additional denim garment manufacturing plant in Madagascar.

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