Big Dog Holdings, Inc.
Ticker:BDOG 121 Gray Avenue
Exchange:NASDAQ-National Market Santa Barbara, CA 93101
Industry:Retail (SIC Code 5651) (805) 963-8727
# of Employees:470

Offering Information
Type of Shares:Common Shares Filing Date:8/7/97
U.S. Shares:4,000,000 Offer Date:9/26/97
Non-U.S. Shares:0 Filing Range:$12.00 - $14.00
Primary Shares:2,800,000 Offer Price:$14.00
Secondary Shares:1,200,000 Gross Spread:
Offering Amount: $52,000,000 Selling:
Expenses: - Reallowance:
Shares Out After:12,960,550

Primary Underwriting Group
ManagerTierPhone
Robertson, Stephens & CompanyLead Manager (415) 989-8500
Hambrecht & Quist IncorporatedCo-manager (415) 439-3626
Needham & CompanyCo-manager (212) 705-0344

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Kimball & Weiner LLP
Bank's Law Firm: Brobeck, Phleger & Harrison
Auditor: Deloitte & Touche
Registrar/Transfer Agent: U. S. Stock Transfer Corporation

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
12/31/96 6/30/97 6/30/96 6/30/97
Revenue:$68.68$31.14$24.35Assets:$32.98
Net Income:$0.64-$1.80-$1.54Curr Assets:$23.89
EPS:$0.06-$0.17-$0.15Liabilities:$28.64
Prior EPS:$0.07-$3.45-$6.78Curr Liabilities:$13.16
Cash Flow/Oper:-$1.76$6.61$7.32Equity:$4.34
Cash Flow/Fin:$5.20-$2.23-$1.21Cash:$1.65
Cash Flow/Inv:-$3.48-$2.23Working Cap:$10.73

Business Description
The company develops, markets and retails a branded, lifestyle collection of unique, high quality, popular-priced consumer products, including activewear, casual sportswear, accessories and gifts. BIG DOGS-Registered Trademark- is an All-American, family-oriented brand that the Company believes has established a unique niche in its dedication to providing quality, value and fun. Big Dogs products were first sold in 1983, and operations remained limited through 1992 when the current controlling stockholders acquired the BIG DOGS-Registered Trademark- brand and related assets. Following the acquisition, Big Dogs initiated a strategy of leveraging the brand through dramatic expansion of its product line and rapid growth in its retail stores. The Company's net sales have grown from $11.4 million in 1993 (the Company's first full year of operation) to $68.7 million in 1996, a compound annual growth rate of 82%. The number of Company stores has grown from 5 in 1993 to 134 as of July 31, 1997, and over the last three years, the Company recruited a team of key executives and invested in management information systems and other infrastructure improvements that the company believes have been critical in achieving this growth and positioning it to manage its anticipated future growth. The Company attained this dramatic growth during a competitive retail environment and, despite substantial infrastructure investments, the Company achieved growing operating income in each full year of operation.

Competition
The Company competes primarily on the basis of its brand image, offering a unique combination of quality, value and fun, and on other factors including product assortment, price, store location and layout, and customer service. The markets for each of the Company's products are highly competitive. Although the level and nature of competition differ among the Company's product categories, the Company believes that its long-term competitive position will depend upon its ability to anticipate and respond effectively to changing consumer demands and to offer customers a wide variety of high-quality, fun products at competitive prices. Although the Company believes it does not compete directly with any single company with respect to its entire range of merchandise, within each merchandise category, the Company competes with well-known apparel and specialty retail companies such as The GAP, Eddie Bauer, Warner Brothers Stores and The Disney Stores, as well as a large number of national and regional department stores, specialty retailers and apparel designers and manufacturers. In addition, in recent years, the amount of casual sportswear and activewear manufactured specifically for department stores and sold under their own labels has significantly increased. Many of Big Dogs' competitors are significantly larger and more diversified and have substantially greater financial, distribution, marketing and other resources and have achieved greater recognition for their brand names than the Company. There can be no assurance that the Company will be able to compete successfully with its competitors in the future. Any failure to successfully compete could have a material adverse effect on the Company's business, financial condition and results of operations.

Business Plan
The company's mission is to build a brand that is recognized throughout the world for providing high quality, good value and fun and functional products. To achieve this goal, the company has adopted the following operating and growth strategies: (I) Promote the Big Dog Spirit of Fun, (ii) Deliver High Quality at a Good Value, (iii) Enhance Functional Products with Graphics, (iv) Target a Broad, Diverse Customer base, (v) Maintain Controlled Distribution, (vi) Create an Entertaining Shopping Experience, (vii) Emphasize Grassroots Marketing, (viii) Continue Store Expansion, (ix) Increase Sales in Existing Stores, (x) Expand Non-Retail Channels of Distribution, (xi) Pursue International opportunities and (xii) Explore Selective Brand Leveraging.

Use of Proceeds
The proceeds from the proposed offering will be used to reduce indebtedness and for working capital and general corporate purposes.

Principal and Selling Shareholders
Name of Shareholder% Owned
Before
% Owned
After
Fred Kayne65.80%49.20%
Andrew D. Feshbach13.30%9.40%
Note: Represents ownership of 5% or more prior to the offering.
Executive Officers and Directors
Officer NameTitleAge
Fred KayneChairman of the Board59
Jonathan S. HoweChief Financial Officer and Treasurer44
Anthony J. WallExecutive Vice President--Business Affairs, General Counsel, Secretary and Director41
Douglas N. NilsenExecutive Vice President--Merchandising49
Andrew D. FeshbachPresident, Chief Executive Officer and Director36
Roberta J. MorrisSenior Vice President--Finance and Assistant Treasurer37
Jeffrey CowenSenior Vice President--Production44
Andrew W. WadhamsSenior Vice President--Retail36

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