IPO Company Profile
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Frisby Technologies, Inc.
Freeport, NY

The company is engaged in the development and commercialization of innovative advanced thermal management products for use in a broad range of consumer and industrial products such as gloves, boots, athletic footwear, apparel, etc.

Primary Underwriting Group
ManagerTierPhone
Barington Capital Group, L.P.Lead Manager (212) 974-5700

Offering Information
NASSCM:FRIZ Manufacturing: SIC 3086
Type of Shares:Common Shares Filing Date:1/29/98
U.S. Shares:1,600,000 Offer Date:3/31/98
Non-U.S. Shares:0 Filing Range:$6.00 - $8.00
Primary Shares:1,600,000 Offer Price:$7.00
Secondary Shares:0 Gross Spread:$0.68
Offering Amount: $11,200,000 Selling:$0.34
Expenses:$0 Reallowance:$0.10
Post-IPO Shares:4,880,613
Employees:13

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Ruskin, Moscov, Evans & Faltischek
Bank's Law Firm: Kramer, Levin, Naftalis, Nessen, Kamin & Frankel
Registrar/Transfer Agent: American Stock Transfer & Trust Co
Auditor: KPMG Peat Marwick

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
12/31/96 9/30/97 9/30/96 9/30/97
Revenue:$1.21$0.92$0.95Assets:$0.64
Net Income:-$0.09-$0.75-$0.01Curr Assets:$0.48
EPS:-$0.03-$0.24$0.00Liabilities:$1.45
Prior EPS:$0.00Curr Liab:$1.35
Cash Flow/Oper:-$0.07-$0.55$0.02Equity:-$0.81
Cash Flow/Fin:$0.10$0.53$0.01Cash:$0.02
Cash Flow/Inv:-$0.03-$0.02Working Cap:-$0.87

Competition
The markets for thermal management products are widely diversified and highly competitive. The Company will compete against current and future competitors that manufacture, produce and sell natural and synthetic thermal management products. Certain of the companies with which the Company competes have substantially greater technical, financial, research and development, and marketing resources than the Company. There can be no assurance that the Company will be able to compete successfully with existing or new competitors.

Business Plan
Through mid-1996, the Company focused its efforts on acquiring, identifying and testing potential applications for its innovative thermal management products and developing its supply chain infrastructure. Having now obtained licenses to its technology and identified select applications in which to initially market its thermal management products and having completed testing and development of products with manufacturers in several fields, the Company's primary objective is to increase acceptance and usage of its thermal management products in select high performance applications within high-volume targeted industries through strategic partnerships with leaders in such industries while continuously introducing new products in response to the demands of the marketplace.

Use of Proceeds
The proceeds from the proposed offering will be used for sales and marketing, product development, capital expenditures, research and development and working capital..

Additional Underwriter Compensation
Warrant to purchase 160,000 shares/units at $160.00 per share/unit.

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