Icon Holdings Corp.
Proposed Ticker:ICOH 600 Mamaroneck Avenue
Exchange:NASDAQ-National Market Harrison, NY 10528
Industry:Service (SIC Code 7359) (914) 698-0600
# of Employees:70

Filing Information
Type of Shares:Common Shares Filing Date:10/24/97
U.S. Shares Filed:12,500,000 Filing Range:$8.00 - $10.00
Non-U.S. Shares Filed:0 Offering Amount: $112,500,000
Primary Shares:12,500,000 Expenses:$750,000
Secondary Shares:0 Shares Out After:16,611,276

Primary Underwriting Group
ManagerTierPhone
Friedman, Billings, Ramsey & Co., Inc.Lead Manager (703) 312-9571

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: McDermott, Will & Emery
Bank's Law Firm: Kirkland & Ellis
Auditor: KPMG Peat Marwick
Registrar/Transfer Agent: State Street Bank and Trust Company

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 9/30/97 9/30/96 9/30/97
Revenue:$13.84$3.11$4.01Assets:$11.12
Net Income:$1.02$0.18$0.58Curr Assets:
EPS:-$0.01Liabilities:$9.51
Prior EPS:Curr Liabilities:
Cash Flow/Oper:Equity:$1.61
Cash Flow/Fin:Cash:$0.16
Cash Flow/Inv:

Business Description
The company is a specialty finance company engaged in equipment leasing and financing. The Company intends to use the proceeds of the Offering primarily to acquire, for its own benefit, "seasoned" large ticket leases through secondary market transactions, which it will hold for investment. The Company historically has made such acquisitions exclusively on behalf of limited partnerships (the "ICON Partnerships") managed by its ICON Capital subsidiary. Since August 1996, when current management assumed control, the Company has invested, or committed to invest, more than $207 million (as measured by gross purchase price) on behalf of the ICON Partnerships in transactions such as aircraft leased to Airbus Industrie, US Airways, Continental Airlines, and Federal Express; marine vessels leased to Occidental Petroleum and SEACOR-Smit; over-the-road-trailer equipment leased to WalMart, drilling rig equipment leased to Rowan Companies; and networking equipment leased to America Online and Mazda Motors of America. The Company historically has made such acquisitions on behalf of the ICON Partnerships primarily because it lacked the capital to do so for its own benefit.

Competition
The equipment leasing business is very competitive. In the market for large ticket equipment lease transactions, the Company competes with larger, more established companies, some of which may in the future determine that the secondary market for seasoned lease transactions is a market to which they wish to devote increased resources. Many of these companies may have a lower cost of funds than the Company, access to capital markets and other funding sources that may be unavailable to the Company, and extensive experience in identifying attractive investment opportunities in the leasing industry. In addition, this potential for increased competition for seasoned leases could hinder the Company's efforts to differentiate itself and to compete effectively. In the small-ticket leasing sector, the Company competes for customers with a number of national, regional and local finance companies, equipment manufacturers that finance the sale or lease of their products themselves, commercial lenders, and other traditional types of financial services companies. Such competitors may have competitive advantages, and such competition may make certain transactions less attractive to the Company and make securitizations more difficult to accomplish. The failure of the Company to compete in the markets in which it participates may have a material adverse effect on the Company.

Business Plan
The Company's strategy is to accumulate a portfolio of seasoned large ticket leases acquired in the secondary market, targeting highest total returns consistent with prudent risk management.

Use of Proceeds
The proceeds from the proposed offering will be used to acquire equipment subject to lease and financing transactions, to redeem 4,000,000 shares of common stock, to repay indebtedness and for general corporate purposes including but not limited to working capital.

Principal and Selling Shareholders
Name of Shareholder% Owned
Before
% Owned
After
Warrenton Capital Partners L.L.C.50.00%24.80%
Thomas W. Martin50.00%24.80%
Summit Asset Holding L.L.C.50.00%2.90%
Paul B. Weiss50.00%24.80%
Beaufort J.B. Clarke50.00%24.80%
Note: Represents ownership of 5% or more prior to the offering.
Executive Officers and Directors
Officer NameTitleAge
Beaufort J.B.ClarkeChairman of the Board, President and Chief Executive Officer51
Gary N. SilverhardtChief Financial Officer and Treasurer37
Thomas W. MartinExecutive Vice President and Director42
Robert W. Kohlmeyer, Jr.Senior Vice President36
Allen V. HirschSenior Vice President43
John L. LeeSenior Vice President, General Counsel and Secretary53
Paul B. WeissVice Chairman of the Board and Executive Vice President; President of ICON Leasing36

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