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Smith-Gardner & Associates, Inc.
1615 South Congress Avenue, Delray Beach, FL 33445 * (561) 265-2700
Business Description The company is a leading provider of mission critical enterprise wide software solutions and related hardware and services to the non-store marketing industry.
Offering
Information

Company has
gone public

Trading As  SGAI (NASNTL) Industry  High-Tech (SIC 7372)
Type of Stock Offered  Common Shares Filing Date  09/10/1998
Domestic Shares Offered  4,410,000 Offer Date  01/28/1999
Foreign Shares Offered  0 Filing Range  $8.00 - $10.00
Company Shares  4,410,000 Offer Price  $12.00
Selling Shrhldrs Shares  0 Gross Spread  $0.840
Gross Proceeds  $52,920,000 Selling  $0.500
Expenses  - - Reallowance  $0.100
Post-IPO Shares  - - Employees  222
Primary
Underwriting
Group
Underwriter NameParticipationUnderwriter Phone
BT Alex Brown Lead Manager (410) 727-1700
SoundView Financial Group, Inc. Co-manager (203) 462-7242
Income
Statement
and
Cash Flow
Summary
  Prior
Audited
Income
Latest
Unaudited
Income
  Full Year Audited Figures 6 Months Ending
Figures in U.S. millions except per share data 12/31/1993 12/31/1994 12/31/1995 12/31/1996 12/31/1997 06/30/1997 06/30/1998
Revenues   19.669 21.465 24.928 18.528 18.652 11.021 13.660
Income from Oper.   4.326 3.751 4.112 0.086 -1.297 0.720 1.010
Net Income   2.680 2.305 0.926 -1.672 -2.400 -0.434 -0.244
E.P.S   - - - - -0.460 - -0.050
Revenue Growth (%)      9.13 16.13 -25.67 0.669   23.95
Net Income Growth (%)      -13.99 -59.83 - -   -
Oper. Profit Margin (%)    21.99 17.47 16.50 0.46 - 7.39 6.53
Net Profit Margin (%)    13.63 10.74 3.71 - - - -
Cash Flow - Oper.     0.54 2.29 2.05
Cash Flow - Inv.     -0.23 -0.12 -0.35
Cash Flow - Fin.     -0.20 - -
Balance Sheet
Summary
and
Financial
Ratios
Balance sheet as of: 06/30/1998 Financial Ratios
Total Assets    14.91 Current Assets    6.15 Current Ratio    1.17
Total Liab.    27.98 Current Liab.    5.28 Debt Ratio    187.69%
Total Equity    -13.07 Working Cap.    0.87 Debt to Equity Ratio    -
Cash    1.88    Return on Assets   -
Use Of
Proceeds
The proceeds from the proposed offering will be used for repayment of indebtedness and accrued interest and general corporate purposes.
Legal Counsel
Registrar
Auditor
Issuer's Law Firm  Akerman, Senterfitt & Eidson
Bank's Law Firm  Piper & Marbury
Auditor  KPMG Peat Marwick
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Last updated: 09/29/1999 3:52:25 AM
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