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Gaiam, Inc.
360 Interlocken Blvd., Suite 300, Broomfield, CO 80021 * (303) 464-3600
Business Description The company is a provider of goods, services and information to customers who value the environment, a sustainable economy, healthy lifestyles and personal development.
Offering
Information

Company has
gone public

Trading As  GAIA (NASNTL) Industry  Retail (SIC 5961)
Type of Stock Offered  Class A Common Shares Filing Date  7/20/99
Domestic Shares Offered  1,705,000 Offer Date  10/28/99
Foreign Shares Offered  0 Filing Price  $5.00
Company Shares  1,705,000 Offer Price  $5.00
Selling Shrhldrs Shares  0 Gross Spread  $0.500
Gross Proceeds  $8,525,000 Selling  - -
Expenses  - - Reallowance  - -
Post-IPO Shares  10,500,000 Employees  - -
Primary
Underwriting
Group
Underwriter NameParticipationUnderwriter Phone
Tucker Anthony Cleary Gull Lead Manager (800) 453-8205
Adams, Harkness & Hill Co-manager (617) 371-3705
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     12/31/96 12/31/97 12/31/98 3/31/98 3/31/99
Revenues   - - 14.801 19.898 30.739 5.300 9.495
Income from Oper.   - - - - - - -
Net Income   - - 0.340 0.654 0.860 0.024 0.106
E.P.S   - - 0.040 0.080 0.110 0.000 0.010
Revenue Growth (%)      - - 34.44 54.483   79.15
Net Income Growth (%)      - - 92.35 31.50   341.67
Oper. Profit Margin (%)    - - - - - - -
Net Profit Margin (%)    - - 2.30 3.29 2.80 1.12 0.45
Cash Flow - Oper.     0.76 -0.68 -2.56
Cash Flow - Inv.     -1.14 0.02 0.14
Cash Flow - Fin.     0.18 -0.02 1.43
Balance Sheet
Summary
and
Financial
Ratios
Balance sheet as of: 3/31/99 Financial Ratios
Total Assets    14.99 Current Assets    9.52 Current Ratio    1.17
Total Liab.    11.30 Current Liab.    8.15 Debt Ratio    75.41%
Total Equity    3.69 Working Cap.    1.37 Debt to Equity Ratio    3.07
Cash    0.42    Return on Assets   0.71%
Use Of
Proceeds
The proceeds from the proposed offering will be used for working capital and general corporate purposes, including the repayment of debt and acquisitions.
Legal Counsel
Registrar
Auditor
Issuer's Law Firm  Bartlit Beck Herman Palenchar & Scott
Bank's Law Firm  Dorsey & Whitney
Auditor  Ernst & Young
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Last updated: 11/7/99 2:19:26 PM
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