IPO Company Profile
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Sauer Inc.
2800 East 13th Street, Ames, IA 50010 * (515) 239-6364

The company is a worldwide leader in the design, manufacture and sale of highly engineered hydraulic systems and components for use primarily in demanding applications of off-highway mobile equipment.

Primary Underwriting Group
ManagerTierPhone
CS First BostonLead Manager (212) 325-2000
Deutsche Morgan GrenfellCo-manager (212) 469-5600
Salomon Smith BarneyCo-manager (212) 723-7300

Offering Information
NYSE:SHS Manufacturing: SIC 3594
Type of Shares:Common Shares Filing Date:3/19/98
U.S. Shares:9,000,000 Offer Date:5/11/98
Non-U.S. Shares:0 Filing Range:$15.00 - $18.00
Primary Shares:3,000,000 Offer Price:$18.00
Secondary Shares:6,000,000 Gross Spread:$0.90
Offering Amount: $148,500,000 Selling:$0.54
Expenses: - Reallowance:$0.10
Post-IPO Shares:27,200,000
Employees:3750

Legal Counsel, Auditor and Registrar
Issuer's Law Firm: Shearman & Sterling
Bank's Law Firm: Sullivan & Cromwell
Registrar/Transfer Agent: First Chicago Trust Company of NY
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
Unaudited
Income
Balance
Sheet
12/31/97 12/31/97
Revenue:$535.17Assets:$409.37
Net Income:$27.87Curr Assets:$183.12
EPS:Liabilities:$330.63
Prior EPS:Curr Liab:$158.06
Cash Flow/Oper:$44.05Equity:$78.75
Cash Flow/Fin:$22.05Cash:$7.36
Cash Flow/Inv:-$70.31Working Cap:$25.06

Competition
The mobile hydraulics industry is intensely competitive, with competition principally based on breadth of product offerings, systems capability, product performance, quality, price, durability and availability of skilled aftermarket support. There are a relatively small number of competitors, usually divisions of large companies such as Mannesmann (Rexroth division), Eaton, Aeroquip-Vickers, Linde AG and Parker Hannifin, that offer broad product ranges across international markets. In addition, the Company competes with a large number of smaller companies that typically offer a single, specialized product on a more limited geographic basis. Certain of the Company's competitors have greater financial and other resources and may have lower cost structures than the Company and can thus better withstand adverse economic or market conditions. Companies not currently in direct competition with the Company may introduce competing products in the future. For example, the Company may face competition from current and prospective OEM customers, who evaluate the Company's products against the merits of manufacturing components internally. To remain competitive, the Company must continue to make capital and operational expenditures, invest in research and development, maintain and enhance quality levels, deliver finished products on a reliable basis and compete favorably on the basis of price. Failure of the Company to continue to compete effectively could have a material adverse effect on the Company's business, financial condition and results of operations.

Business Plan
A key element of the Company's growth strategy is its continued success in developing new, enhanced hydraulic systems and components for its existing markets and new applications of its technology to new market segments. The Company may not be successful in developing these new products, or such products may not compete successfully in the market.

Use of Proceeds
The proceeds from the proposed offering will be used for general corporate purposes including the recent acquisition of the real estate and building for the Company's main facility in Germany formerly owned by the Murmann family and funding of a portion of the company's capital expenditure program.

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