Novacare Employee Services, Inc.
Ticker:NCES 2621 Van Buren Avenue
Exchange:NASDAQ-National Market Norristown, PA 19403
Industry:Service (SIC Code 7363) (610) 650-4700
# of Employees:260

Offering Information
Type of Shares:Common Shares Filing Date:9/5/97
U.S. Shares:5,000,000 Offer Date:11/10/97
Non-U.S. Shares:0 Filing Range:$11.00 - $13.00
Primary Shares:5,000,000 Offer Price:$9.00
Secondary Shares:0 Gross Spread:$0.63
Offering Amount: $60,000,000 Selling:$0.36
Expenses:$750,000 Reallowance:$0.10
Shares Out After:25,143,187

Primary Underwriting Group
ManagerTierPhone
Robertson, Stephens & CompanyLead Manager (415) 989-8500
Smith Barney Inc.Co-manager (212) 723-7300

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Haythe & Curley
Bank's Law Firm: Dewey Ballantine
Auditor: Price Waterhouse

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
8 Month Ending Financials
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
6/30/97 6/30/97
Revenue:$394.19Assets:$96.00
Net Income:$0.69Curr Assets:$39.88
EPS:$0.03Liabilities:$92.97
Prior EPS:$0.15Curr Liabilities:$88.72
Cash Flow/Oper:$26.60Equity:$3.03
Cash Flow/Fin:-$24.97Cash:$1.78
Cash Flow/Inv:-$24.97Working Cap:-$48.84

Business Description
The company is an employee services company which provides small to medium-sized businesses with fully integrated outsourcing solutions to human resource issues, including payroll management, risk management, benefits administration and other services. The Company believes its services enable small and medium-sized businesses to cost-effectively manage and enhance the employment relationship by: (i) controlling the risks and costs associated with workers' compensation, workplace safety and employee-related litigation; (ii) providing employees with high quality health care coverage and related benefits; (iii) managing the increasingly complex legal and regulatory environment affecting employment; and (iv) achieving scale advantages typically available to larger organizations. As of June 30, 1997, the Company served 1,742 clients and had 35,028 employees ("worksite employees") at over 3,000 worksites in 45 states, principally in 10 different industries. The Company was established in September 1996 by NovaCare, Inc. (the "Parent") and began operations in October 1996 with the acquisition of Resource One, Inc. ("Resource One"). Three additional acquisitions were completed in February 1997. On July 1, 1997, the Company acquired the rehabilitation temporary staffing division of the Parent. For the year ended June 30, 1997 the Company had pro forma revenues of over $878 million.

Competition
The PEO industry is highly fragmented, with at least 2,400 companies (according to an estimate by NAPEO) providing PEO services. The Company encounters competition from other national and regional PEOs and single-service and "fee for service" companies such as payroll processing firms, insurance companies, workers' compensation safety consultants and human resource consultants. In addition, the Company may encounter substantial competition from new national market entrants. Some of the Company's current and future competitors may be significantly larger, have greater name recognition and have greater financial, marketing and other resources than the Company. There can be no assurance that the Company will be able to compete effectively against such competitors in the future. There are low barriers to entry into the PEO business in most states where the Company operates and competitive pricing may adversely affect growth and/or margins.

Business Plan
The Company's objective is to be the brand, service and performance leader in the PEO industry by creating a more profitable, more productive and more satisfying relationship between employers and employees and enabling its clients to focus on their business core competencies and growth. Supporting this purpose are the Company's beliefs, respect for the individual, service to the client, pursuit of excellence and commitment to personal integrity. For this reason, the Company seeks to create a values-based culture. Relying on these values, the Company will implement a strategy focusing on growth and operational excellence. It is the Company's belief that a strong commitment to these values and a philosophy oriented toward "caring for and about people," will enable the Company to provide a level of service that will build the businesses of its clients and itself and enhance the careers of its clients' employees.

Use of Proceeds
The proceeds from the proposed offering will be used to repay debt and for general corporate purposes.

Principal and Selling Shareholders
Name of Shareholder% Owned
Before
% Owned
After
NovaCare, Inc.94.00%77.20%
Note: Represents ownership of 5% or more prior to the offering.
Executive Officers and Directors
Officer NameTitleAge
Deborah M. SkinnerArea President Northeast48
James E.BoydArea President, Southeast40
E. Martin GibsonChairman of the Board, Director59
Marie L. Martino, EsquireGeneral Counsel and Secretary37
Loren J. HulberPresident, Chief Executive Officer and Director54
Arhtur T. Locilento, Jr.Senior Vice President of Human Resources53
Bernard C. Byrd, Jr.Senior Vice President of Operations35
Christina D. Harris, EsquireSenior Vice President of Regulatory Affairs and Compliance35
Andrew W. StithSenior Vice President of Sales and Marketing29
Robert K. CoddingtonSenior Vice President of Temporary Services48
Thomas D. SchubertSnior Vice President and Chief Financial and Accounting Officer36

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