IPO Company Profile
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Neff Corp.
3750 N.W. 87th Avenue, Miami, FL 33178 * (305) 513-3350

The Company rents a wide variety of equipment, including backhoes, air compressors, loaders, lifts and compaction equipment to construction and industrial customers.

Primary Underwriting Group
ManagerTierPhone
Morgan Stanley Dean Witter Discover & Co.Lead Manager (212) 761-5900
BT Alex BrownCo-manager (410) 727-1700
Donaldson, Lufkin & Jenrette Securities Corp.Co-manager (212) 371-0641

Offering Information
NYSE:NFF Service: SIC 7353
Type of Shares:Class A Common Shares Filing Date:3/17/98
U.S. Shares:6,700,000 Offer Date:5/21/98
Non-U.S. Shares:0 Filing Range:$14.00 - $16.00
Primary Shares:6,700,000 Offer Price:$14.00
Secondary Shares:0 Gross Spread:$0.96
Offering Amount: $100,500,000 Selling:$0.56
Expenses: - Reallowance:$0.10
Post-IPO Shares:21,200,000
Employees:1100

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Fried, Frank, Harris, Shriver & Jacobson
Bank's Law Firm: Cahill Gordon & Reindel
Registrar/Transfer Agent: First Union National Bank North Carolina
Auditor: Arthur Andersen

Selected Financial Data

Dollar amounts in U.S. millions except for per share data
Full Year
Audited
Income
Latest
Unaudited
Income
Prior
Audited
Income
Balance
Sheet
12/31/97 12/31/97
Revenue:$142.02Assets:$280.79
Net Income:-$6.84Curr Assets:
EPS:-$1.69Liabilities:$251.78
Prior EPS:-$0.66Curr Liab:
Cash Flow/Oper:$9.41Equity:$29.01
Cash Flow/Fin:$162.26Cash:$2.88
Cash Flow/Inv:-$173.77

Competition
The equipment rental and sales industries are highly competitive. The Company's competitors include large national rental companies, regional corporations, smaller independent businesses, and equipment vendors and dealers who both sell and rent equipment to customers. Some of the Company's competitors have greater financial resources, are more geographically diverse, and have greater name recognition than the Company. There can be no assurance that the Company will not encounter increased competition from existing competitors or new market entrants, such as manufacturers, that may be significantly larger and have greater financial and marketing resources than the Company. If existing or future competitors reduce prices to gain or retain market share and the Company must also reduce prices to remain competitive, the Company's operating results would be adversely affected. Additionally, existing or future competitors may seek to compete with the Company for start-up locations or acquisition candidates, which may have the effect of increasing acquisition prices and reducing the number of suitable acquisition candidates or expansion locations.

Business Plan
The Company's objective is to increase revenue, cash flow and profitability by building and maintaining a leading market position in the equipment rental industry. Key elements of the Company's growth strategy include: (I) Acquire Equipment Rental Companies, (ii) Increase Profitability of Recently Opened Rental Locations, (iii) Increase Fleet At Existing Locations and (iv) Selective Expansion of Dealership Operations.

Use of Proceeds
The proceeds from the proposed offering will be used for the repayment of indebtedness.

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