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Bio-Aqua Systems, Inc.
1900 Glades Road, Suite 351, Boca Raton, FL 33431 * (561) 416-8930
Business Description The company was organized as a holding company to acquire Tepual, S.A. The major source of revenue has been generated through the branded sale of various products for animal nutrition, including fish meal, feather meal and krill meal.
Offering
Information

Company has
gone public

Trading As  SEA (AMEX) Industry  Manufacturing
Type of Stock Offered  Common Units Filing Date  6/29/99
Domestic Shares Offered  430,000 Offer Date  3/28/00
Foreign Shares Offered  0 Filing Range  $10.00 - $12.00
Company Shares  430,000 Offer Price  $10.00
Selling Shrhldrs Shares  0 Gross Spread  $1.000
Gross Proceeds  $4,300,000 Selling  $0.500
Expenses  - - Reallowance  $0.100
Post-IPO Shares  2,990,000 Employees  - -
Primary
Underwriting
Group
Underwriter NameParticipationUnderwriter Phone
Institutional Equity Corporation Lead Manager  
Capital West Securities, Inc. Co-manager (405) 235-5720
Nutmeg Securities, Inc. Co-manager (800) 288-5513
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       12/31/97 12/31/98 3/31/98 3/31/99
Revenues   - - - 5.238 6.874 1.465 1.391
Income from Oper.   - - - 0.765 0.847 0.136 0.162
Net Income   - - - 0.388 0.367 0.060 0.059
E.P.S   - - - 0.230 0.220 0.040 0.030
Revenue Growth (%)      - - - 31.216   -5.00
Net Income Growth (%)      - - - -5.62   -2.16
Oper. Profit Margin (%)    - - - 14.61 12.32 11.66 9.26
Net Profit Margin (%)    - - - 7.41 5.33 4.22 4.10
Cash Flow - Oper.     -0.92 0.16 -0.57
Cash Flow - Inv.     0.24 -0.01 -0.01
Cash Flow - Fin.     0.79 -0.16 0.49
Balance Sheet
Summary
and
Financial
Ratios
Balance sheet as of: 3/31/99 Financial Ratios
Total Assets    7.84 Current Assets    5.58 Current Ratio    1.35
Total Liab.    4.58 Current Liab.    4.13 Debt Ratio    58.50%
Total Equity    3.25 Working Cap.    1.45 Debt to Equity Ratio    1.41
Cash    0.05    Return on Assets   0.75%
Use Of
Proceeds
The proceeds from the proposed offering will be used for the reduction of bank loans, for the purchase of the Inual and Tepual brand names, for development of red tide consumer detection and testing kit, for the development of shrimp immune stimulants and additional research and development of salmon immune stimulants, for the research and development of poultry vaccines, for repayment of bridge loans and working capital
Legal Counsel
Registrar
Auditor
Issuer's Law Firm  Atlas, Pearlman, Trop & Borkson
Bank's Law Firm  Sacher, Zelmer, Stanton, Paul, Beiley & Van Sant
Registrar/Transfer Agent  Florida Atlantic Stock Transfer
Auditor  Spear, Safer, Harmon & Co., P.A.
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Additional
Underwriter
Compensation
Additional compensation of $184,800.
Warrant to purchase 140,000 shares/units at a nominal price.
Exercise price of $6.38 for 4 year(s), 1 year(s) from 3/28/00.
$100,000.00 consulting agreement for 3 year(s).
Warrant
Information
# of Units  500,000
Unit Ticker  - - Unit Price  $11.00
Warrant Ticker  ZZZZZ Warrant Price  - -
Warrant Exercise Date  - - Warrant Exercise Price  - -
Warrant Expiration Date  - -
Warrant Detachable  Yes Warrant Detach Date  - -
Warrant Callable  No
Unit Composition Two Class A Common Shares + two warrants

Last updated: 5/29/00 12:56:02 AM
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