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Etoys, Inc.
2850 Ocean Park Blvd., Suite 225, Santa Monica, CA 90405 * (310) 664-8100
Business Description The company is the leading web based retailer focused exclusively on children's products, including toys, video games, software, videos and music.
Offering
Information

Company has
gone public

Trading As  ETYS (NASNTL) Industry  Internet (SIC 5945)
Type of Stock Offered  Common Shares Filing Date  02/17/1999
Domestic Shares Offered  8,320,000 Offer Date  05/19/1999
Foreign Shares Offered  0 Filing Range  $18.00 - $20.00
Company Shares  8,320,000 Offer Price  $20.00
Selling Shrhldrs Shares  0 Gross Spread  $1.350
Gross Proceeds  $166,400,000 Selling  $0.800
Expenses  - - Reallowance  $0.100
Post-IPO Shares  101,640,307 Employees  - -
Primary
Underwriting
Group
Underwriter NameParticipationUnderwriter Phone
Goldman, Sachs & Co. Lead Manager (212) 902-5959
BancBoston Robertson Stephens Co-manager (415) 989-8500
Donaldson, Lufkin & Jenrette Securities Corp. Co-manager (212) 371-0641
Merrill Lynch & Co. Co-manager (212) 449-4600
Wit Capital Corporation Co-manager (212) 253-4400
Income
Statement
and
Cash Flow
Summary
  Prior
Audited
Income
Latest
Unaudited
Income
  Full Year Audited Figures 12 Months Ending
Figures in U.S. millions except per share data         03/31/1998 12/31/1997 12/31/1998
Revenues   - - - - 0.687 0.530 23.900
Income from Oper.   - - - - -2.270 -1.112 -15.696
Net Income   - - - - -2.268 -1.127 -15.258
E.P.S   - - - - -0.230 -0.140 -0.580
Revenue Growth (%)      - - - -   4,409.43
Net Income Growth (%)      - - - -   -
Oper. Profit Margin (%)    - - - - - - -
Net Profit Margin (%)    - - - - - - -
Cash Flow - Oper.     -2.13 -0.96 -4.92
Cash Flow - Inv.     -0.45 -0.10 -2.94
Cash Flow - Fin.     4.13 4.13 24.85
Balance Sheet
Summary
and
Financial
Ratios
Balance sheet as of: 12/31/1998 Financial Ratios
Total Assets    27.20 Current Assets    23.91 Current Ratio    1.73
Total Liab.    42.73 Current Liab.    13.79 Debt Ratio    157.09%
Total Equity    -15.53 Working Cap.    10.12 Debt to Equity Ratio    -
Cash    18.55    Return on Assets   -
Use Of
Proceeds
The proceeds from the proposed offering will be used for general corporate purposes, principally working capital and capital expenditures.
Legal Counsel
Registrar
Auditor
Issuer's Law Firm  Venture Law Group
Bank's Law Firm  Gunderson Dettmer Stough Villeneuve Franklin
Registrar/Transfer Agent  ChaseMellon Shareholder Services, L.L.C.
Auditor  Ernst & Young
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Last updated: 09/29/1999 3:51:15 AM
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