IPO Company Profile
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Tam Restaurants, Inc.
1163 Forest Avenue, Staten Island, NY 10310 * (718) 720-5959

The company operates Lundy Bros. Restaurant, a high volume, casual, upscale seafood restaurant located in Brooklyn, New York, and The Boathouse in Central Park, a multi-use facility which features an upscale restaurant and catering pavilion.

Primary Underwriting Group
ManagerTierPhone
Paragon Capital CorporationLead Manager (800) 969-8173

Offering Information
NASSCM:TAMR Retail: SIC 5812
Type of Shares:Common Shares Filing Date:11/12/97
U.S. Shares:1,000,000 Offer Date:2/10/98
Non-U.S. Shares:0 Filing Price:$5.00
Primary Shares:1,000,000 Offer Price:$5.00
Secondary Shares:0 Gross Spread:$0.50
Offering Amount: $5,000,000 Selling:$0.20
Expenses:$151,500 Reallowance:$0.10
Post-IPO Shares:3,500,000
Employees:554

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Tenzer, Greenblatt, Fallon & Kaplan
Bank's Law Firm: Akerman, Senterfitt & Eidson
Registrar/Transfer Agent: Continental Stock Transfer & Trust Co
Auditor: Maltese, Potter & LaMarca LLP

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
9 Month Ending Financials
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Audited
Income
Balance
Sheet
9/29/96 6/29/97 6/30/96 6/29/97
Revenue:$11.85$8.90$7.26Assets:$6.32
Net Income:-$2.64$0.11-$2.00Curr Assets:$1.70
EPS:-$1.22$0.05-$0.99Liabilities:$5.67
Prior EPS:Curr Liab:$3.83
Cash Flow/Oper:-$0.37$0.39-$0.75Equity:$0.65
Cash Flow/Fin:$2.75$0.63$2.82Cash:$0.11
Cash Flow/Inv:-$2.46-$0.98-$2.14Working Cap:-$2.13

Competition
The restaurant industry is intensely competitive with respect to price, service, location and food quality and variety. There are many well-established competitors with substantially greater financial and other resources than the Company, as well as a significant number of new market entrants. Such competitors include national, regional and local full-service casual dining chains, many of which specialize in or offer seafood products, as well as single location restaurants. Some of the Company's competitors have been in existence for substantially longer periods than the Company, may be better established in the markets where the Company's restaurants are or may be located and engage in extensive advertising and promotional campaigns, both generally and in response to efforts by competitors to open new locations or introduce new concepts or menu offerings. The Company can also be expected to face competition from a broad range of other restaurants and food service establishments which specialize in a variety of cuisines.

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

Principal and Selling Shareholders
Name of Shareholder% Owned
Before
% Owned
After
Jeanne Cretella0.670.48
Frank Cretella0.670.48
Peter J. Salvatore0.070.05
Note: Represents ownership of 5% or more prior to the offering.
Executive Officers and Directors
Officer NameTitleAge
Kenneth L. HarrisChairman of the Board55
Frank CretellaPresident, Chief Executive Officer and Director39
Anthony B. GolioVice President37
Jeanne CretellaVice President and Director39

Additional Underwriter Compensation
Warrant to purchase 100,000 shares/units at $105.00 per share/unit.
Exercise price of $6.00 for 4 year(s), 1 year(s) from 2/10/98.
$60,000.00 consulting agreement for 2 year(s).

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