Esoft, Inc.
Proposed Ticker: - 5335 Sterling Drive, Suite C
Exchange:Over-the-Counter Market Denver, CO 80301
Industry:High-Tech (SIC Code 7372) (303) 444-1600

Filing Information
Type of Shares:Common Shares Filing Date:12/24/97
U.S. Shares Filed:3,351,161 Filing Price:$1.00
Non-U.S. Shares Filed:0 Offering Amount: $3,351,161
Primary Shares:0 Expenses: -
Secondary Shares:3,351,161 Shares Out After:4,318,158

Primary Underwriting Group
ManagerTierPhone
A Non Underwritten OfferingLead Manager

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Davis, Graham & Stubbs
Auditor: BDO Seidman

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
Unaudited
Income
Balance
Sheet
12/31/96 9/30/97 9/30/96 9/30/97
Revenue:$1.41$0.79$1.14Assets:$1.45
Net Income:$0.12-$0.19$0.11Curr Assets:$0.65
EPS:$0.11-$0.14$0.12Liabilities:$0.84
Prior EPS:$0.09$0.11$0.17Curr Liabilities:$0.24
Cash Flow/Oper:$0.26$0.45$0.17Equity:$0.62
Cash Flow/Fin:$0.17-$0.20-$0.37Cash:$0.37
Cash Flow/Inv:-$0.46-$0.20Working Cap:$0.41

Business Description
The Company is a technology firm which develops and markets communication products which integrate and simplify PC server connectivity to the Internet market. In recent years, the Company has developed and brought to production the IPAD.

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

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