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Direct Public Offering: Information for the Offering: 4




Description

This article is from the Investing Articles: Public Offerings: IPO and DPO series.

Direct Public Offering: Information for the Offering: 4

Litigation

27.43 Describe any past, pending, or threatened litigation or administrative action which has had or may have a material effect upon the Company's business.

Federal Tax Aspects

27.44 If the Company is an "S" corporation under the Internal Revenue Code of 1986, and it is anticipated that any significant tax benefits will be available to investors in this offering, indicate the nature and amount of such anticipated tax benefit and the material risks of their disallowance.

Miscellaneous Factors

27.45 Describe any other material factors, either adverse or favorable, that will or could affect the Company or its business.

Financial Statements

27.46 Attach reviewed or audited financial statements for the last fiscal year and attach unaudited financial statements for any interim periods thereafter. If, since the beginning of the last fiscal year, the Company has acquired another business and the assets or net income of which were in excess of 20% of those of the Company, show pro forma combined financial statements as if the acquisition had occurred at the beginning of the Company's last fiscal year.

Management's Discussion And Analysis Of Certain Relevant Factors

27.47 If the Company's financial statements show losses from operations, explain the causes underlying these losses and what steps the Company has taken or is taking to address these causes.

27.48 Describe any trends in the Company's historical operating results. Indicate any changes now occurring in the underlying economies of the industry or the Company's business.

27.49(a) If the Company sells a product or products and has had significant sales during its last fiscal year, state the existing gross margin as a percentage of sales for the last fiscal year.

27.49(b) What is the anticipated gross margin for next year operations?

27.49(c) If there is a significant difference between the gross margin achieved by the Company and that achieved by the industry, explain.

27.50(a) Foreign sales as a percentage of total sales for last fiscal year.

27.50(b) Domestic government sales as a percentage of total domestic sales for last fiscal year.

27.50(c) Explain the nature of these sales and include any anticipated changes.

 

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