Shopping.com
Proposed Ticker:SHPN 2101 E. Coast Higway, Garden Level
Exchange:NASDAQ-Small Cap Market Corona Del Mar, CA 92625
Industry:High-Tech (SIC Code 5963) (714) 640-4393
# of Employees:34

Filing Information
Type of Shares:Common Shares Filing Date:9/24/97
U.S. Shares Filed:1,400,000 Filing Range:$8.00 - $9.00
Non-U.S. Shares Filed:0 Offering Amount: $11,900,000
Primary Shares:1,400,000 Expenses:$682,000
Secondary Shares:0 Shares Out After:4,068,665

Primary Underwriting Group
ManagerTierPhone
Waldron & CompanyLead Manager (800) 641-6942

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Lewis, D'amato, BrisBois & BisGaard LLP
Bank's Law Firm: Donahue, Mesereau & Leids LLP
Auditor: Singer, Lewak, Greenbaum & Goldstein
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
1/31/97 7/31/97 7/31/97
Revenue:$0.00$0.06Assets:$1.45
Net Income:-$0.20-$1.07Curr Assets:$0.40
EPS:-$0.06-$0.34Liabilities:$1.52
Prior EPS:-$0.90Curr Liabilities:$1.44
Cash Flow/Oper:-$0.14$1.91Equity:-$0.07
Cash Flow/Fin:$0.15-$0.72Cash:$0.29
Cash Flow/Inv:-$0.01Working Cap:-$1.04

Business Description
The company is an innovative Internet-based electronic wholesaler/retailer specializing in retail marketing a broad range of products and services at wholesale prices to both consumer and trade customers. Utilizing proprietary technology, the Company has designed a fully-scalable systems architecture for the Internet shopping marketplace. Shopping.com's system is designed to fully integrate all aspects of retail transaction processing including, order placement, secure payment verification, inventory control, order fulfillment and vendor invoicing, in one seamless and automated process. The Company believes that the principal competitive factors in its market are price, speed of fulfillment, brand name recognition, wide selection, personalized services, ease of use, 24-hour accessibility, customer service, convenience, reliability, quality of search engine tools, and quality of editorial and other site content. The Company has developed a creative wholetailing format on the World Wide Web ("Web") that combines a highly automated infrastructure with a user-friendly interface designed to enhance the convenience and ease of online shopping.

Competition
The online commerce industry, particularly on the Internet, is new, rapidly evolving and intensely competitive, which the Company expects to intensify in the future. Barriers to entry are minimal, allowing current and new competitors to launch new Web sites at a relatively low cost. The Company currently or potentially competes with a variety of other companies. These competitors include: (i) various online vendors of other consumer and trade products and services such as CUC International, Amazon.com., ONSALE, Peapod, NetGrocer, iMALL, Internet Shopping Network, Micro Warehouse, CD Now, QVC and Home ShoppingNetwork, (ii) a number of indirect competitors that specialize in online commerce or derive a substantial portion of their revenues from online commerce, including America Online, Microsoft Network, Prodigy and Compuserve, (iii) mail order catalogue operators such as Speigel, Lands End, and Sharper Image, (iv) retail and warehouse/discount store operators such as Wal-Mart, Home Depot, Target and Price/Costco, and (v) other international retail or catalogue companies which may enter the online commerce industry. Both Wal-Mart and Home Depot have announced their intention to devote substantial resources to online commerce at discount prices, which if successful, could have a material adverse effect on the Company's business, prospects, financial condition and results of operations. However, the Company believes that retail and warehouse/discount operators will be somewhat restricted in their ability to lower prices by the need to protect their own pricing strategy to avoid cannibalizing their store margins. The Company believes that the principal competitive factors in its market are price, speed of fulfillment brand name recognition, wide selection, personalized services, ease of use, 24-hour accessibility, customer service, convenience, reliability, quality of search engine tools, and quality of editorial and other site content. Many of the Company's current and potential competitors have longer operating histories, larger customer bases, greater brand name recognition and significantly greater financial, marketing and other resources than the Company. In addition, online retailers may be acquired by, receive investments from or enter into other commercial relationships with larger, well-established and well-financed companies as use of the Internet and other online services increases. Certain of the Company's competitors may be able to secure merchandise from vendors on more favorable terms, devote greater resources to marketing and promotional campaigns, adopt more aggressive pricing or inventory availability policies and devote substantially more resources to Web site and systems development than the Company. Increased competition may result in reduced operating margins, loss of market share and a diminished franchise value. There can be no assurance that the Company will be able to compete successfully against current and future competitors, and competitive pressures faced by the Company may have a material adverse effect on the Company's business, prospects, financial condition and results of operations. Further, as a strategic response to changes in the competitive environment, the Company may, from time to time, make certain pricing, service or marketing decisions or acquisitions that could have a material adverse effect on its business, prospects, financial condition and results of operations. New technologies and the expansion of existing technologies may increase the competitive pressures on the Company. In addition, companies that control access to transactions through network access or Web browsers could promote the Company's competitors or charge the Company a substantial fee for inclusion.

Business Plan
The company's objective is to become a dominant wholetailer on the Internet by pursuing the following key strategies: (I) Increase Market Awareness and Brand Recognition, (ii) Provide Compelling Wholetailing Experience for Customers, (iii) Expand and Strengthen Long-Term Vendor Relationships, (iv) Leverage Low Cost Structure, (v) Develop Incremental Revenue Opportunities and (vi) Build on Leading Technology.

Use of Proceeds
The proceeds from the proposed offering will be used for advertising and marketing, repayment of Promissory Notes, general and administrative expenses, capital expenditures and system architecture development, personnel, facilities, and working capital and other general corporate purposes.

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