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Be Incorporated
800 El Camino Real, Suite 400, Menlo Park, CA 94025 * (650) 462-4100
Business Description The company offers the BeOS(R) operating system, an operating system designed for digital media applications and Internet appliances. BeOS is capable of maximizing the performance of digital media applications that run on a wide range of devices including Internet appliances, desktop PCs and high- performance multiprocessor workstations.
Offering
Information

Company has
gone public

Trading As  BEOS (NASNTL) Industry  Internet (SIC 7371)
Type of Stock Offered  Common Shares Filing Date  05/06/1999
Domestic Shares Offered  6,000,000 Offer Date  07/19/1999
Foreign Shares Offered  0 Filing Price  $6.00
Company Shares  6,000,000 Offer Price  $6.00
Selling Shrhldrs Shares  0 Gross Spread  $0.420
Gross Proceeds  $36,000,000 Selling  $0.250
Expenses  - - Reallowance  $0.100
Post-IPO Shares  33,642,574 Employees  93
Primary
Underwriting
Group
Underwriter NameParticipationUnderwriter Phone
Volpe Brown Whelan & Company Lead Manager (415) 274-4463
Needham & Company Co-manager (212) 705-0344
Income
Statement
and
Cash Flow
Summary
  Prior
Audited
Income
Latest
Unaudited
Income
  Full Year Audited Figures 3 Months Ending
Figures in U.S. millions except per share data     12/31/1996 12/31/1997 12/31/1998 03/31/1998 03/31/1999
Revenues   - - 0.000 0.086 1.199 0.064 0.309
Income from Oper.   - - -7.997 -11.013 -17.441 -2.998 -5.947
Net Income   - - -7.902 -10.448 -18.423 -2.990 -5.979
E.P.S   - - -10.850 -4.870 -5.800 -1.090 -1.540
Revenue Growth (%)      - - - 1,294.186   382.81
Net Income Growth (%)      - - - -   -
Oper. Profit Margin (%)    - - - - - - -
Net Profit Margin (%)    - - - - - - -
Cash Flow - Oper.     -9.90 -2.10 -3.09
Cash Flow - Inv.     -10.31 -10.86 0.70
Cash Flow - Fin.     22.91 20.28 0.02
Balance Sheet
Summary
and
Financial
Ratios
Balance sheet as of: 03/31/1999 Financial Ratios
Total Assets    10.08 Current Assets    9.02 Current Ratio    2.96
Total Liab.    41.78 Current Liab.    3.04 Debt Ratio    414.36%
Total Equity    -31.70 Working Cap.    5.97 Debt to Equity Ratio    -
Cash    1.03    Return on Assets   -
Use Of
Proceeds
The proceeds from the proposed offering will be used for increased sales and marketing activities, research and development, working capital and other general corporate purposes.
Legal Counsel
Registrar
Auditor
Issuer's Law Firm  Cooley Godward Castro Huddleson & Tatum
Bank's Law Firm  Pillsbury Madison & Sutro
Registrar/Transfer Agent  Norwest Bank of Minnesota
Auditor  Pricewaterhouse Coopers LLC
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Last updated: 09/29/1999 3:50:51 AM
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