Warner Chilcott Labs PLC
Ticker:WCRXY Lincoln House, Lincoln Place
Exchange:NASDAQ-National Market Dublin, IRELA
Industry:Manufacturing (SIC Code 2834)

Offering Information
Type of Shares:American Depositary Receipts Filing Date:7/14/97
U.S. Shares:3,500,000 Offer Date:8/7/97
Non-U.S. Shares:0 Filing Range:$16.00 - $18.00
Primary Shares:3,500,000 Offer Price:$17.50
Secondary Shares:0 Gross Spread:$1.23
Offering Amount: $59,500,000 Selling:$0.70
Expenses:$1,000,000 Reallowance:$0.10
Shares Out After:11,424,959

Primary Underwriting Group
ManagerTierPhone
Cowen & CompanyLead Manager (212) 495-6000
Dillon, Read & Co. Inc.Co-manager (212) 906-7523
Oppenheimer & Company, Inc.Co-manager (212) 667-7400

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Cahill Gordon & Reindel
Bank's Law Firm: Brown & Wood

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:$78.12$19.04$15.42Assets:$113.38
Net Income:-$24.91-$7.42-$14.08Curr Assets:
EPS:-$3.19-$1.52Liabilities:$92.31
Prior EPS:Curr Liabilities:
Cash Flow/Oper:Equity:$21.07
Cash Flow/Fin:Cash:$2.39
Cash Flow/Inv:

Business Description
The company is engaged in the development, marketing, sale and distribution of prescription pharmaceutical products. Through research, development and manufacturing relationships with several corporate collaborators, including Elan Corporation, plc, Warner-Lambert Company and Barr, the company is developing and commercializing branded and complex generic pharmaceutical products. The company's portfolio of branded products is being developed for the dermatology, cardiology and women's health care specialty markets. The company's portfolio of complex generic products is being developed through its relationship with Elan, a leader in the development of controlled release drug delivery systems and complex formulation technologies. The company was founded in Ireland in 1992 as Nale Laboratories Limited by Elan to develop and market complex generic drugs based on Elan's proprietary drug delivery technologies.

Use of Proceeds
The proceeds from the proposed offering will be used to repay a loan from Elan that funded the acquisition of five products from Warner-Lambert, to acquire a synthetic estrogen treatment from Smithkline Beecham PLC, to pay for research and development, to fund other acquisitions of products and to pay for working capital and other general corporate purposes.

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