Best Software, Inc.
Ticker:BEST 11413 Isaac Newton Square
Exchange:NASDAQ-National Market Reston, VA 20190
Industry:High-Tech (SIC Code 7372) (703) 709-5200
# of Employees:283

Offering Information
Type of Shares:Common Shares Filing Date:8/8/97
U.S. Shares:4,150,000 Offer Date:9/29/97
Non-U.S. Shares:0 Filing Range:$11.00 - $13.00
Primary Shares:2,750,000 Offer Price:$13.00
Secondary Shares:1,400,000 Gross Spread:$0.91
Offering Amount: $49,800,000 Selling:$0.52
Expenses:$700,000 Reallowance:$0.10
Shares Out After:10,865,722

Primary Underwriting Group
ManagerTierPhone
Hambrecht & Quist IncorporatedLead Manager (415) 439-3626
William Blair & CompanyCo-manager (312) 364-8990

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Hale and Dorr
Bank's Law Firm: Brobeck, Phleger & Harrison
Auditor: Arthur Andersen
Registrar/Transfer Agent: Boston Equiserve Limited Partnership

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
3/31/97 6/30/97 6/30/96 6/30/97
Revenue:$39.48$10.65$9.50Assets:$16.82
Net Income:$4.44$0.35$0.08Curr Assets:$12.78
EPS:$0.48$0.04Liabilities:$22.88
Prior EPS:$1.74$1.57Curr Liabilities:$20.52
Cash Flow/Oper:$11.71-$7.52-$0.19Equity:-$6.07
Cash Flow/Fin:-$5.34-$0.15-$0.32Cash:$7.43
Cash Flow/Inv:-$1.11-$0.15Working Cap:-$7.74

Business Description
The company is a leading provider of asset, human resources and payroll management software solutions for middle market businesses. The Company's feature-rich, cost-effective solutions are easy to implement and enhance productivity by automating management, compliance and reporting functions in areas of specialized expertise that entail complex and frequently changing laws and regulations. The Company's solutions have been designed to complement core accounting systems and are scaleable from stand-alone desktop applications running on personal computers to multi-user work group and client/server programs designed for use on personal computer local area networks. As of June 30, 1997, the Company had over 40,000 licensed customer locations, representing approximately 115,000 licensed seats.

Competition
The market for the Company's products is highly competitive. Although the Company is not aware of any competitor which competes with it across all of its product lines, a variety of companies currently offer products that compete with one or more of the Company's product lines. In addition, as the Company targets new markets and introduces new product lines, it expects to encounter competition from additional competitors. The Company's products compete primarily on the basis of product features and functions, product quality and reliability, timeliness of product release and updating, ease of use, brand recognition, quality of customer support, price and product line breadth. The Company believes that its products generally compete effectively with respect to these factors.The Company faces different competitors for each of its product lines. The Company's asset management products compete principally with products offered by the Bureau of National Affairs, Inc. in the single-user and work group environments, and the Company anticipates that its enhanced client/server products, when introduced, will compete with products offered by PeopleSoft, Inc., Oracle Corporation and others. The Company's human resources and payroll management products compete primarily with Spectrum Human Resources Corporation, Human Resources Microsystems and Ceridian Corporation (FLX) in the single-user and work group environment, and the Company anticipates that its enhanced client/server human resources and payroll products, when introduced, will compete with products offered by PeopleSoft, Inc., Ultimate Software Group, Inc. and SAP AG in the client/server environment. The Company's human resources and payroll management products also compete with payroll service bureaus, such as ADP, Inc. and Paychex, Inc., and with in-house management information systems staffs. Several of the Company's competitors or potential competitors have significantly greater financial, technical and marketing resources than the Company.

Business Plan
The company's objective is to extend its leadership position in the asset, human resources and payroll management software solutions market and to develop a range of other specialized and complementary solutions in order to provide its customers with an integrated suite of products. The company believes that by supplying such solutions, it can serve as a single vendor offering customers benefits such as bundled price incentives and comprehensive support, while increasing its per customer average sales prices. The company's strategy incorporates the following key elements: (I) Offer Wide Range of Solutions, (ii) Leverage Specialized Expertise, (iii) Leverage Large Existing Customer Base, (iv) Employ Multi-Channel Sales and Marketing, (v) Provide Comprehensive Customer Service and Support and (iv) Extend Solutions to Emerging Technology Platforms.

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

Principal and Selling Shareholders
Name of Shareholder% Owned
Before
% Owned
After
John H. Martinson49.70%32.80%
Edison Venture Fund, L.P.49.70%32.80%
James F. Petersen25.10%16.50%
James F. Petersen Trust U/A12.90%8.50%
Dorothy T. Webb8.80%5.80%
PNC Capital Corp.5.50%3.70%
Peter V. Del Presto5.50%3.70%
Note: Represents ownership of 5% or more prior to the offering.
Executive Officers and Directors
Officer NameTitleAge
James F. PetersenChairman of the Board of Directors53
David N. BossermanExecutive Vice President, Chief Financial Officer and Treasurer40
James F. FosterPresident, Abra Software, Inc.44
Timothy A. DavenportPresident, Chief Executive Officer and Director41
Robert H. SkinnerSenior Vice President, Sales45
David L.G. HornVice President, FAS Products Group40
Elaine KellyVice President, Sales33

©1997 IPO Data Systems, Inc. - All rights reserved.