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barnesandnoble.com inc.
76 Ninth Avenue, 11th Floor, New York, NY 10011 * (212) 414-6000
Business Description The company is a leading online retailer of books and complementary information, entertainment and intellectual property-based products.
Offering
Information

Company has
gone public

Trading As  BNBN (NASNTL) Industry  Internet (SIC 5942)
Type of Stock Offered  Class A Common Shares Filing Date  09/24/1998
Domestic Shares Offered  25,000,000 Offer Date  05/24/1999
Foreign Shares Offered  0 Filing Range  $16.00 - $18.00
Company Shares  25,000,000 Offer Price  $18.00
Selling Shrhldrs Shares  0 Gross Spread  $1.080
Gross Proceeds  $450,000,000 Selling  $0.650
Expenses  $1,300,000 Reallowance  $0.100
Post-IPO Shares  25,000,000 Employees  701
Primary
Underwriting
Group
Underwriter NameParticipationUnderwriter Phone
Goldman, Sachs & Co. Lead Manager (212) 902-5959
Merrill Lynch & Co. Co-manager (212) 449-4600
Salomon Smith Barney Co-manager (212) 723-7300
Wit Capital Corporation Co-manager (212) 253-4400
Income
Statement
and
Cash Flow
Summary
  Prior
Audited
Income
Latest
Unaudited
Income
  Full Year Audited Figures - - Months Ending
Figures in U.S. millions except per share data       12/31/1997 12/31/1998    
Revenues   - - - 11.949 61.834 - -
Income from Oper.   - - - - - - -
Net Income   - - - -13.552 -83.148 - -
E.P.S   - - - - - - -
Revenue Growth (%)      - - - 417.483   -
Net Income Growth (%)      - - - -   -
Oper. Profit Margin (%)    - - - - - - -
Net Profit Margin (%)    - - - - - - -
Cash Flow - Oper.     -54.69 - -
Cash Flow - Inv.     -81.46 - -
Cash Flow - Fin.     233.08 - -
Balance Sheet
Summary
and
Financial
Ratios
Balance sheet as of: 12/31/1998 Financial Ratios
Total Assets    202.14 Current Assets    111.68 Current Ratio    3.38
Total Liab.    33.00 Current Liab.    33.00 Debt Ratio    16.32%
Total Equity    169.15 Working Cap.    78.68 Debt to Equity Ratio    0.20
Cash    96.94    Return on Assets   -
Use Of
Proceeds
The proceeds from the proposed offering will be used to fund anticipated operating losses, including sales and marketing expenses and payments under strategic alliances, enhancements to the company's online stores and other capital expenditures, working capital and for general corporate purposes including possible investments in complementary businesses and acquisitions.
Legal Counsel
Registrar
Auditor
Issuer's Law Firm  Robinson Silverman Pearce Aronsohn & Berman
Bank's Law Firm  Sullivan & Cromwell
Registrar/Transfer Agent  ChaseMellon Shareholder Services, L.L.C.
Auditor  BDO Seidman
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Industry
Competition
Both the e-commerce market and retail bookselling business are highly competitive. Since the introduction of e-commerce to the Internet, the number of e-commerce Web sites competing for customers' attention has increased rapidly. The Company expects future competition to intensify given the relative ease with which new Web sites can be developed. The Company currently competes with numerous booksellers including other Internet-based companies, such as Amazon.com, and traditional book retailers. The Company believes that the primary competitive factors in e-commerce are brand recognition, site content, ease of use, price, fulfillment speed, customer support and reliability. The Company's success will depend heavily upon its ability to provide a compelling and satisfying shopping experience. Other factors that will affect the Company's success include the Company's continued ability to attract experienced marketing, technology, operations and management talent. One of the Company's main competitors has a longer online operating history and a larger existing customer base than the Company. The Company is aware that certain of its competitors have and may continue to adopt aggressive pricing and marketing strategies. Increased competition may adversely affect operating margins and result in loss of market share and a diminished brand franchise. The nature of the Internet as an electronic marketplace (which may, among other things, facilitate competitive entry and comparison shopping) may render it inherently more competitive than traditional retailing formats.
Business
Plan
The Company seeks to become the leading online retailer for consumers who want to purchase books and complementary information-based products. To achieve this objective, the Company has focused its efforts on providing the highest possible levels of value and service, which it believes are reflected in the completeness of its product selection, the ease-of-use of its Web site, the prices of its products and the speed of delivery it can offer its customers. While the principal focus of the Company will be online bookselling, it will continue to seek opportunities that expand its product offering to complementary information, entertainment and intellectual property-based products, and to present them to customers with the highest contextual relevance.
Principal
Shareholders
Name of Shareholder% Owned
Before
% Owned
After
Bertelsmann AG 50.00 41.10
Barnes & Noble Inc. 50.00 41.10
Note: represents ownership of 5% or more prior to the offering.

Last updated: 09/29/1999 3:50:50 AM
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