Cognicase, Inc.
Ticker:COGIF 1080 Beaver Hall Hill, Suite 2000
Exchange:NASDAQ-National Market Montreal, CANAD H2Z 1S8
Industry:High-Tech (SIC Code 7371) 5148666161

Offering Information
Type of Shares:Common Shares Filing Date:7/17/97
U.S. Shares:3,080,000 Offer Date:10/2/97
Non-U.S. Shares:0 Filing Range:$10.00 - $12.00
Primary Shares:3,080,000 Offer Price:$12.50
Secondary Shares:0 Gross Spread:$0.88
Offering Amount: $33,880,000 Selling:$0.53
Expenses:$750,000 Reallowance:$0.10
Shares Out After:10,250,560

Primary Underwriting Group
ManagerTierPhone
Volpe Brown Whelan & CompanyLead Manager (415) 274-4463
First Albany CorporationCo-manager (518) 447-8641
Marleau, Lemire (U.S.A.), Inc.Co-manager (514) 877-3800

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Goodwin Procter & Hoar
Bank's Law Firm: Foley Hoag & Eliot

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
6 Month Ending Financials
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
10/31/96 4/30/97 4/30/96 4/30/97
Revenue:$4.53$2.66$1.95Assets:$11.88
Net Income:$0.50$0.20$0.10Curr Assets:$10.93
EPS:$0.09$0.03$0.01Liabilities:$1.42
Prior EPS:$0.13Curr Liabilities:$1.29
Cash Flow/Oper:Equity:$10.46
Cash Flow/Fin:Cash:$8.27
Cash Flow/Inv:Working Cap:$9.63

Business Description
The company is a leading provider of automated software maintenance solutions that enable organizations to convert their computer systems in response to a change or expected change in the business or technical environment in which the systems operate. Or, to migrate their computer systems to newer hardware platforms. In 1994, the company released COGNI-2000, a comprehensive, flexible software tool set aimed at solving the widespread problems caused by the inability of existing computer systems to interpret properly dates for the year 2000 and beyond. COGNI-2000 was developed initally for a specific customer as an outgrowth of the company's then existing technology and was based on the company's experience in providing software code and data conversion solutions and hardware platform migration solutions. The company completed its first automated end-to-end year 2000 conversion in 1994. To date, the company, together with its strategic partners, has completed more than 20 end-to-end year 2000 software conversions and more than 100 additional year 2000 assessments, for a total of more than 70 customers.

Business Plan
The company's objective is to maintain a leadership position in the development and delivery of comprehensive, flexible, highly automated software solutions that address large-scale software conversion and hardware platform migration challenges, including the year 2000 problem. The company intends to leverage its proprietary platform-independent technology to provide solutions focused on software code and data conversions and hardware platform migrations and to capitalize on the year 2000 market opportunity by maximizing the flexibility and availability of its year 2000 solutions.

Use of Proceeds
The proceeds from the proposed offering will be used for working capital and other general corporate purposes including possible acquisitions.

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