Comtelco International, Inc.
Proposed Ticker:CMTE Hectackerstrasse 41
Exchange:NASDAQ-Small Cap Market St. Gallen, SWITZ
Industry:Manufacturing (SIC Code 3661)
# of Employees:43

Filing Information
Type of Shares:Common Shares Filing Date:11/7/97
U.S. Shares Filed:2,000,000 Filing Price:$5.00
Non-U.S. Shares Filed:0 Offering Amount: $10,000,000
Primary Shares:0 Expenses: -
Secondary Shares:2,000,000 Shares Out After:4,500,000

Primary Underwriting Group
ManagerTierPhone
A Non Underwritten OfferingLead Manager

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Rubin Baum Levin Constant & Friedman
Auditor: Merdinger, Fruchter, Rosen & Corso, P.C.

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
2/28/97 8/31/97 8/31/96 8/31/97
Revenue:$0.29$0.98$0.17Assets:$9.51
Net Income:-$0.15-$0.73-$0.08Curr Assets:$4.79
EPS:-$0.04-$0.16-$0.02Liabilities:$1.07
Prior EPS:-$0.02$0.43-$0.10Curr Liabilities:$1.07
Cash Flow/Oper:-$0.21$0.18$0.10Equity:$8.44
Cash Flow/Fin:$0.38-$0.27-$0.01Cash:$0.53
Cash Flow/Inv:-$0.01-$0.27Working Cap:$3.73

Business Description
The company designs, develops, manufactures and markets integrated hardware and software products designed to enable users to monitor, manage and integrate their telecommunications activities to achieve greater efficiency and cost savings. The Company's products, which consist of telemanagement and computer telephony systems, connect to and interface with most modern private branch exchange switches ("PBXs"), as well as client/server computer networks, and are able to process all modes of communication conducted through PBXs. The Company's telemanagement systems consist of single and multi-site call accounting, billing and cost distribution systems. The Company's computer telephony systems presently consist of personal computer ("PC") screen-based telephone dialing and faxing systems. All of the Company's products are modular and scalable, enabling them to be integrated to form a more complete telecommunications management system.

Competition
The Company's business is characterized by intense competition, a trend of declining average selling prices and performance enhancements of competing products. The Company expects that competition will continue to be intense and may increase from current or future competitors. In sales of telemanagement (call accounting) systems, the Company competes primarily with Mer Telemanagement, Inc. (Israel), Mind Systems Ltd., (Israel), Ring Master Pty. Ltd. (Ireland), Soffing B.V. (Luxembourg), Moscom Corporation (USA) and Telco Research, Inc. (USA), as well as numerous smaller regional competitors. In sales of computer telephony products, the Company's main competitors are CTI Vision Ltd. (United Kingdom), CTI Data Solutions, Inc. (USA), Callware Technologies, Inc. (USA), Access Networking GmbH (Austria), Integro Advanced Computer Systems (USA), Derlinda, Inc. (USA), Phonetastic Corporation (USA) and Dr. Neuhaus (Germany). Many of the Company's current and potential competitors have longer operating histories and significantly greater financial, technical, sales, marketing and other resources, as well as greater name recognition and larger customer bases, than the Company. These competitors may respond more effectively to new or emerging technologies and changes in customer requirements. There can further be no assurance that one or more of the Company's customers or suppliers will not develop competitive technology internally, thereby eliminating either the need to obtain products from the Company or the willingness to provide products to the Company. The Company expects to continue to experience increased competition and significant price reductions, which could result in decreased gross margin, loss of market share and lack of acceptance of the Company's products. In the event of significant price competition in the market for the Company's products, the Company believes that it must successfully develop and introduce on a timely basis new products or products that incorporate new features that can be sold at gross margins comparable to those on existing products. To the extent that such new products are not developed in a timely manner, do not achieve customer acceptance, or do not generate comparable gross margins, the Company's profitability may decline. There can be no assurance that the Company will be able to compete successfully in the future or that competition will not have a material adverse effect on the Company's business, financial condition and results of operations.

Business Plan
The Company's goal is to expand its business by focusing development and marketing efforts on high value products designed to manage, monitor and integrate corporate communications systems to achieve efficiency and substantial cost savings. Key elements of the Company's strategy include: (I) Strategic Geographic Expansion, (ii) Product and Technology Development, (iii) Development of Scalable Corporate Communications Solutions, (iv) Joint Ventures and Intensification of Relations with OEMs and large custoemrs and (v) Expand Platform and Open Interfaces.

Use of Proceeds
The proceeds from the proposed offering will be distributed to selling shareholders.

Principal and Selling Shareholders
Name of Shareholder% Owned
Before
% Owned
After
August Steiner55.60%
Interfinance Inv. Co. Ltd.35.00%
Note: Represents ownership of 5% or more prior to the offering.
Executive Officers and Directors
Officer NameTitleAge
August SteinerChairman of the Board of Directors56
Claudia SutterChief Financial Officer, Treasurer and Director31
Ramon InauenChief Operating Officer and Director33
Roland SteinerPresident, Chief Executive Officer and Director31

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