The I.P.O. filing shows the company had sales forthe year ended Dec. 31, 1996 of $4,850,416, up 15 per cent fromthe prior year, and lost $548,303 against $85,117. Through thefirst quarter of this year, sales rose 188 per cent to $599,363and the loss increased to $495,757 from $321,030. The underwriterof this generous valuation is Auerbach, Pollak & Richardson.

Proceeds will be used to expand Rollerball's patentedin-line design to the sporting goods retail trade.Besides some international sales, the principal ... Log in to view full article.