Children's Place Retail Stores, Inc., The
Ticker:PLCE One Dodge Drive
Exchange:NASDAQ-National Market West Caldwell, NJ 07006
Industry:Retail (SIC Code 5641) (973) 227-8900

Offering Information
Type of Shares:Common Shares Filing Date:7/18/97
U.S. Shares:4,000,000 Offer Date:9/18/97
Non-U.S. Shares:0 Filing Range:$13.00 - $15.00
Primary Shares:4,000,000 Offer Price:$14.00
Secondary Shares:0 Gross Spread:
Offering Amount: $56,000,000 Selling:
Expenses: - Reallowance:
Shares Out After: -

Primary Underwriting Group
ManagerTierPhone
Montgomery SecuritiesLead Manager (415) 627-2100
Donaldson, Lufkin & Jenrette Securities Corp.Co-manager (212) 371-0641
Legg Mason Wood Walker, Inc.Co-manager (410) 539-4038
Smith Barney Inc.Co-manager (212) 723-7300

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Stroock & Stroock & Lavan
Bank's Law Firm: Hale and Dorr
Auditor: Arthur Andersen

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
2/1/97 5/3/97 5/4/97 5/3/97
Revenue:$143.84$39.20$30.44Assets:$64.48
Net Income:$30.44$1.01$0.64Curr Assets:
EPS:$1.27$0.04Liabilities:$37.18
Prior EPS:$1.36$1.07Curr Liabilities:
Cash Flow/Oper:$7.85Equity:$27.30
Cash Flow/Fin:Cash:
Cash Flow/Inv:

Business Description
The company is a leading specialty retailer of high quality, value-added apparel and accessories for newborn to twelve year old children. The company designs, contracts to manufacture and sells its products under "The Children's Place" brand name. As of July 17, 1997, the Company operated 130 stores, primarily located in regional shopping malls in the eastern half of the United States. The Company's net sales have increased from $96.6 million in fiscal 1993 to $143.8 million in fiscal 1996 and operating income has increased from $1.1 million in fiscal 1993 to $13.3 million in fiscal 1996. In the first quarter of fiscal 1997, net sales totaled $39.2 million as compared to $30.4 million in the first quarter of fiscal 1996. The Company has achieved comparable store sales increases over prior years of 13.0%, 10.0% and 8.6% during fiscal 1994, 1995 and 1996, respectively, and 5.0% in the first quarter of fiscal 1997. Net sales per gross square foot have increased from $226 in fiscal 1993 to $335 in fiscal 1996. These increases are primarily the result of a merchandising and operational repositioning of the Company over the last five fiscal years under the direction of the Company's current anagement team.In July 1996, following a private financing in which the Company raised $37.4 million of net proceeds, the Company began to implement an aggressive growth strategy designed to capitalize on its business strengths and its strong store economics. From July 1, 1996 through the end of fiscal 1996, the Company opened a total of 16 new stores, growing to 108 stores. During fiscal 1997 through July 17, 1997, the Company has opened 22 stores. The Company intends to continue its expansion program and currently plans to open approximately 25 additional stores during the remainder of fiscal 1997 and at least 60 stores in fiscal 1998.

Competition
The children's apparel retail business is highly competitive. The Company competes in substantially all of its markets with GapKids, BabyGap and Old Navy (each of which is a division of The Gap, Inc.), The Gymboree Corporation, Limited Too (a division of The Limited, Inc.), J.C. Penney Company, Inc., Sears, Roebuck and Co. and other department stores that sell children's apparel and accessories, as well as certain discount stores such as Wal-Mart Stores, Inc. and Kids "R" Us (a division of Toys "R" Us, Inc.). The Company also competes with a wide variety of local and regional specialty stores and with other national retail chains and catalog companies. One or more of its competitors are present in substantially all of the malls in which the Company has stores. Many of the Company's competitors are larger than the Company and have access to significantly greater financial, marketing and other resources than the Company. There can be no assurance that the Company will be able to compete successfully against existing or future competition.

Business Plan
The company believes that its value-based, proprietary brand business strategy has been and will continue to be the key to its success as a specialty retailer. The following strengths have contributed to the success of the company's merchandising and operating strategies: (I) Unique Price-Value Positioning, (ii) Merchandising Stretegy, (iii) Strong Brand Imange, (iv) Broad Consumer Appeal, (v) Vertically Integrated Operations, (vi) Expert Sourcing and (vii) Proven Management Team.

Use of Proceeds
The proceeds from the proposed offering will be used to repay the company's 12% Senior Subordinated Notes, to repurchase a portion of the company's outstanding warrants, to reduce outstanding borrowings under the company's revolving credit facility, and for working capital and other general corporate purposes.

Principal and Selling Shareholders
Name of Shareholder% Owned
Before
% Owned
After
Ezra Dabah48.40%
Thomas A. Saunders III37.50%
The SK Equity Fund, L.P.37.50%
SK Investment Fund, L.P.37.50%
John F. Megrue37.50%
Christopher K. Reilly37.50%
Allan W. Karp37.50%
Stanley Silverstein30.60%
Nomura Holding America Inc.8.90%
Note: Represents ownership of 5% or more prior to the offering.
Executive Officers and Directors
Officer NameTitleAge
Ezra DabahChairman of the Board of Directors and Chief Executive Officer43
Stanley B. SilverPresident, Chief Operating Officer and Director59
Nina L. MinerVice President - Design and Product Development48
Salvatore W. PepitoneVice President - Distribution Center50
Ed DeMartinoVice President - Management Information Systems46
Diane M. TimbanardVice President - Merchandising Manager52
Robert FinkelsteinVice President - Merchandising Planning and Allocation45
Mario A. CiampiVice President - Real Estate & Construction37
Mark L. RoseVice President - Sourcing and Production32
Susan F. SchillerVice President - Store Operations36
Seth L. UdasinVice President, Chief Financial Officer and Treasurer41
Steven BalasianoVice President, General Counsel and Secretary34

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