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Butterfield & Butterfield, Auctioneers Corp.
220 San Bruno Avenue, San Francisco, CA 94103 * (415) 861-7500
Business Description Established in 1865, the company is the third largest auctioneer of fine and decorative art and collectibles in the United States.
Filing
Information

IPO has been
withdrawn

To Trade As  BFLD (NASNTL) Industry  Retail (SIC 5999)
Type of Stock Offered Common Shares Filing Date  02/12/1999
Domestic Shares Filed 1,500,000 Filing Range  $10.00 - $12.00
Foreign Shares Filed  0 Offering Amount  $16,500,000
Company Shares  1,500,000 Est. Expenses  - -
Selling Shrhldrs Shares  0 Post-IPO Shares  6,252,364
Primary
Underwriting
Group
Underwriter NameParticipationUnderwriter Phone
First Security Van Kasper Lead Manager (415) 954-0650
Income
Statement
and
Cash Flow
Summary
  Prior
Audited
Income
Latest
Unaudited
Income
  Full Year Audited Figures 9 Months Ending
Figures in U.S. millions except per share data       12/31/1996 12/31/1997 09/30/1997 09/30/1998
Revenues   - - - 17.068 20.271 13.555 13.382
Income from Oper.   - - - 2.441 3.893 2.206 0.820
Net Income   - - - 1.580 2.532 1.472 0.626
E.P.S   - - - - 0.490 - 0.120
Revenue Growth (%)      - - - 18.766   -1.28
Net Income Growth (%)      - - - 60.25   -57.47
Oper. Profit Margin (%)    - - - 14.30 19.20 6.13 16.27
Net Profit Margin (%)    - - - 9.26 12.49 4.68 10.86
Cash Flow - Oper.     8.67 0.43 -5.24
Cash Flow - Inv.     0.14 0.25 -0.56
Cash Flow - Fin.     -3.91 -1.61 -0.37
Balance Sheet
Summary
and
Financial
Ratios
Balance sheet as of: 09/30/1998 Financial Ratios
Total Assets    14.53 Current Assets    10.20 Current Ratio    1.15
Total Liab.    9.69 Current Liab.    8.87 Debt Ratio    66.69%
Total Equity    4.84 Working Cap.    1.34 Debt to Equity Ratio    2.00
Cash    1.06    Return on Assets   4.31%
Use Of
Proceeds
The proceeds from the proposed offering will be used to fund S Corporation distributions to stockholders, and for ongoing expansion, working capital and for general corporate purposes.
Legal Counsel
Registrar
Auditor
Issuer's Law Firm  Cooley Godward Castro Huddleson & Tatum
Bank's Law Firm  Perkins Coie
Registrar/Transfer Agent  Norwest Bank of Minnesota
Auditor  BDO Seidman
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Industry
Competition
Competition in the fine and decorative art market is intense. A fundamental challenge facing all auction companies and dealers in this market is to obtain high quality and valuable property for sale. The Company competes with a number of domestic and international auction companies, several of which have greater resources than the Company, including Christie's and Sotheby's, the two largest auction companies in the world, each of which has significantly greater financial and marketing resources than the Company. Christie's and Sotheby's each had total auction sales of approximately $2 billion in 1997. Sotheby's recently announced that it will begin conducting auctions online for art, jewelry and collectibles.
Business
Plan
The company's objective is to leverage its reputation, broad geographic reach and full service capabilities to become recognized as the leading auctioneer of middle market properties. To achieve this objective, the company intends to further expand geographically, increase its online auction presence, further integrate the Internet into their existing operations and increase their auction property categories.

Last updated: 09/29/1999 3:50:55 AM
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