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The following is an excerpt from a S-1 SEC Filing, filed by TRACK N TRAIL INC on 3/12/1997.

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BUSINESS

THIS PROSPECTUS CONTAINS, IN ADDITION TO HISTORICAL INFORMATION, FORWARD-LOOKING STATEMENTS THAT INVOLVE RISKS AND UNCERTAINTIES. THE COMPANY'S ACTUAL RESULTS COULD DIFFER MATERIALLY FROM THE RESULTS DISCUSSED IN THE FORWARD-LOOKING STATEMENTS. FACTORS THAT COULD CAUSE OR CONTRIBUTE TO SUCH DIFFERENCES INCLUDE THOSE DISCUSSED BELOW, AS WELL AS THOSE DISCUSSED UNDER "RISK FACTORS" AND "MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS."

Track 'n Trail is one of the largest specialty retailers in the United States focusing on high-quality casual, outdoor and adventure footwear. The Company has increased its store base and net sales each year since inception. In addition, the Company's net income has grown at a compound annual rate of 37.5% from $1.1 million in fiscal 1993 to $2.9 million in fiscal 1996, after giving effect to assumed C corporation income taxes.

As of February 22, 1997, the Company operated 128 stores in 23 states under the Track 'n Trail and Overland Trading names. All but three of these stores were located in regional or super-regional shopping malls, concentrated in California, the Midwest and the Northeast. Each store offers a wide range of rugged walking and fashion casual shoes, sandals and boots featuring brands such as Timberland, Dr. Martens, Birkenstock, Vans, Teva, Airwalk, Clarks, Ecco and Rockport.

The Company targets middle to upper income consumers, with the Track 'n Trail stores focusing on consumers in the 15- to 40-year-old age group and the Overland Trading stores focusing on the 25- to 55-year-old age group. The Company markets to these two different customer segments through distinct merchandise assortments and store designs. The Track 'n Trail stores offer a merchandise selection that emphasizes fashionable, performance-oriented footwear and typically feature an all-glass front, often accented with rock fixtures, and earth-tone interiors reminiscent of an outdoor setting. The Company's Overland Trading stores are merchandised and designed to appeal to a slightly older and more conservative consumer, with a focus on traditional and comfort-oriented styles displayed in a contemporary, natural wood setting. The Company operates these two distinct retail concepts to capitalize on the rapid population growth in the 15- to 24-year old age group and the 40- to 55-year-old age group, which the U.S. Bureau of the Census estimates will grow 19.6% and 28.6% from 1995 to 2010, respectively. Track 'n Trail stores average approximately 1,880 square feet in size, while the Overland Trading stores currently average approximately 1,450 square feet. The Company operates 94 Track 'n Trail stores in 22 states, and 34 Overland Trading stores in seven states.

The Company obtained 33 Overland Trading stores by acquiring control of Overland Management Corporation ("Overland") on October 25, 1996. Overland generated net sales of approximately $23.9 million and total store contribution of approximately $2.5 million for the 12 months preceding the acquisition, under prior management. In addition to obtaining a distinct retail venue, by acquiring Overland the Company strengthened its presence in the northeastern United States. The Company also believes that the acquisition increases its purchasing power and negotiating position with suppliers and real estate developers, permits it to realize operational economies of scale, and increases the potential number of stores it can open in both existing and future Track 'n Trail markets.

INDUSTRY BACKGROUND

According to published industry sources, total retail footwear sales in the United States during 1995 were approximately $32.5 billion. Of that total, approximately $14.7 billion, or 45.2%, was derived from casual and outdoor shoes, boots and sandals, including hiking, work, winter weather and casual western boots. Footwear expenditures by U.S. consumers increased 4.4% in 1995 from 1994 and increased from 13.8% of total clothing and footwear purchases to 14.0%. Nevertheless, footwear expenditures as a percent of total clothing and footwear remain low by historical standards. By comparison, footwear accounted for as much as 16.8% of such purchases in 1970.

The footwear industry historically has been served by a variety of retail distribution channels, including department stores, mall-based specialty footwear retailers, traditional shoe stores, outdoor

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specialty retailers, sporting goods stores and other retailers. Family shoe stores and specialty shoe stores accounted for approximately 39.4%, or $12.8 billion, of all footwear sold at retail in 1995. Management believes that few of the retailers providing footwear in these formats are focused exclusively on casual, outdoor and adventure footwear and, of those that are, even fewer carry the depth and breadth of merchandise carried by the Company. Management believes that this segment of the industry is very fragmented and that the Company is one of the largest retailers dedicated to this niche.

OPERATING STRATEGIES

The Company's goal is to become the premier destination specialty retailer of better casual, outdoor and adventure footwear. To accomplish its goal, the Company is pursuing the following operational strategies:

- BRAND NAME MERCHANDISE. Management believes that brand name identity is of paramount importance to its target customer in making footwear purchasing decisions. The Company focuses on carrying authentic, well-established brand names for each product category. For example, the Company offers the Timberland brand for quality hiking, work, performance and casual boots and shoes. For younger buyers of "alternative" footwear, the Company offers Dr. Martens, Vans, Simple and Airwalk shoes. The Company features the Ecco and Rockport brands in the walking shoe and rugged walking category and the Birkenstock brand in walking sandals. In the category of performance, water and active sandals, the Company offers the Teva brand. Management believes that each of the foregoing brands is recognized as one of the originals in the primary category of footwear it represents.

- CUSTOMER SERVICE AND CONVENIENCE. The Company is committed to achieving customer satisfaction and to building a loyal customer base by providing a high level of knowledgeable, attentive and personalized customer service. The Company believes that educating consumers about the features and benefits of its product offerings is a critical component of its success, and management considers its sales associates' knowledge of the Company's customers and products to be essential to its marketing approach and customer satisfaction. The Company's extensive employee training and development programs are designed to provide its field personnel with the knowledge and skills needed to understand and communicate the performance characteristics of the Company's merchandise, and to better serve its customers' needs.

- CAPITALIZE ON TWO DISTINCT DEMOGRAPHIC GROUPS. Management believes that the Company's distinct Track 'n Trail and Overland Trading retail concepts enable it to serve two diverse and rapidly growing demographic groups. Track 'n Trail stores are designed and merchandised to target 15- to 40-year-olds, while Overland Trading stores target 25- to 55-year-olds. Although the customer base of the two concepts overlaps to some extent, the Track 'n Trail concept is intended to focus more on active and performance-oriented lifestyles, which it believes are particularly popular with the fast-growing 15- to 24-year-old age group. The United States Bureau of the Census estimates that the 15- to 24-year-old age group included 36.3 million people in 1995 and will expand 19.6% to 43.4 million people by 2010. Overland Trading stores are designed to appeal more to the large and growing 40- to 55-year-old age group, which the U.S. Bureau of the Census estimates will grow 28.6% from 50.2 million people in 1995 to 64.5 million people in 2010. Management plans to differentiate the two retail concepts to a greater degree in malls in which the Company operates both concepts, and slightly less so in malls in which the Company operates only one store.

- FOCUSED MERCHANDISING STRATEGY. To tailor merchandise mix to individual stores' customer profiles, increase inventory efficiency and minimize lost sales due to out-of-stock occurrences, the Company analyzes detailed sales and inventory data generated by the Company's advanced information and distribution systems on a daily basis. The Company's systems, which feature automatic replenishment, point-of-sale ("POS") data collection and electronic data interchange ("EDI"), capture net sales and inventory data daily on a store-by-store basis for each stock keeping unit ("SKU").

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- RECOGNIZE AND RESPOND TO CHANGING LIFESTYLE TRENDS. The Company strives to recognize and quickly respond to lifestyle trends that affect footwear customer preferences. Most recently, prevailing lifestyle trends that have affected footwear sales have included (i) the growth in alternative sports such as skate, wake and snow boarding, in-line skating and mountain biking as well as the footwear trends these sports have inspired, (ii) the movement to outdoor activities and to nature as evidenced by the resurgence of walking, hiking, biking, fly fishing and camping and (iii) the increased acceptance of casual dress for both work and social settings.

Management believes that it has developed strong relationships with the primary suppliers of the more than 100 brand names that the Company carries. These relationships provide access to market information regarding emerging merchandise trends. Management believes that the breadth and strength of these relationships, together with the Company's focused merchandising strategy, provide the Company with the flexibility necessary to permit it to respond accurately and quickly to changing customer preferences.

- ESTABLISH COMPLEMENTARY PRIVATE LABEL BRANDS. The Company's brand strategy is complemented by its private label merchandise, which is marketed in several product categories under brand names including Forza-TM-, Mole-TM-, New Terrain-TM-, Nordic Trail-TM- and Coloma Trail-TM-. Private label merchandise, which represented approximately 12.0% of total net sales in fiscal 1996, has provided the Company with higher maintained gross margins than branded products. The Company's private label strategy is to offer merchandise with quality and features equal or superior to branded products at lower prices.

GROWTH STRATEGIES

The Company's senior management team has successfully increased the store base and net sales level each year since joining the Company, and intends to continue to build and strengthen the Company's infrastructure. To enhance the Company's ability to continue to grow through new store openings and acquisitions, the Company currently plans to lease a new corporate headquarters and distribution facility in 1998, which will be sufficient to supply at least 500 stores when expanded to its full anticipated capacity. The Company has also made and will continue to make investments in management information systems. Management has developed the following strategies to accelerate the Company's growth and increase its future profitability:

- NEW STORE OPENINGS. The Company plans to strengthen its position in its current markets by selectively opening new Track 'n Trail and Overland Trading stores in markets with attractive demographics and in which management believes the Company can gain economies of scale in management and distribution. In determining new store locations, the Company considers regional and local economic conditions, mall locations, site locations within the mall, vacancy rates, sales per square foot, "anchor" tenant stores, tenant mix, consumer traffic, competition and occupancy, construction and other costs associated with opening a store. By solidifying the Company's position in certain markets, management believes that the Company can establish a higher degree of name recognition through increased market representation and a correspondingly stronger market presence. In addition, management believes that new store openings will permit the Company to realize greater distribution efficiencies. The Company plans to open approximately 20 stores in fiscal 1997 and approximately 30 stores in fiscal 1998.

- COMPARABLE STORE NET SALES GROWTH. Management plans to leverage the increased market presence and recognition gained by opening new stores to drive comparable store net sales increases in existing markets. Management also believes that the Company can achieve comparable store net sales growth in its recently acquired Overland Trading stores by (i) implementing the store-by-store sales analysis and focused merchandising strategies employed in the Track 'n Trail stores, (ii) supplementing existing assortments with style additions and private label merchandise,
(iii) improving inventory management to reduce lost sales due to out-of-stock occurrences and

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(iv) emphasizing accessories sales through the sales associate training programs currently employed at the Track 'n Trail stores.

- GROSS MARGIN IMPROVEMENT AND OPERATING EXPENSE CONTROLS. The Track 'n Trail store contribution for fiscal 1995 and fiscal 1996 as a percentage of net sales was approximately six percentage points higher than that of the recently acquired Overland Trading stores for the fiscal year prior to the Overland acquisition. The superior performance of Track 'n Trail stores reflects a higher maintained gross margin and better management of store-level operating expenses. Management intends to improve the maintained gross profit levels of the Overland Trading stores, with the goal of achieving results similar to those of the Track 'n Trail stores, by (i) implementing the Company's MIS systems and focused merchandising strategies, (ii) taking advantage of increased purchasing economies of scale, (iii) selectively eliminating less profitable styles, (iv) increasing sales associates' emphasis on accessories sales at Overland Trading stores and (v) broadening these stores' offering of private label footwear, which carries higher maintained gross margins than branded products. The Company also intends to improve management controls and accountability at the Overland Trading stores, leveraging the systems already in place at Track 'n Trail stores, in an effort to reduce Overland Trading store-level expenses as a percentage of net sales.

- ADDITIONAL ACQUISITIONS. Management believes that the market for high-quality outdoor, casual and adventure footwear is large and fragmented. Accordingly, management intends to identify opportunities to acquire one or more regional specialty footwear retailers in this market. Management plans to pursue such opportunities where, as in the case of the Overland acquisition, it believes that (i) the target company's stores are strategically well-located within their local market and regionally well-located within the United States, (ii) the Company can bring merchandising and operational efficiencies and improvements to the target company's operations, (iii) the retail concept of the target company fits or can be easily adapted to Track 'n Trail's strategic objectives and (iv) the acquisition can be accomplished on terms advantageous to the Company.

MERCHANDISING

The Company's merchandising philosophy is to maintain a core group of basic styles while identifying and stocking emerging brands and styles. The Company avoids taking significant inventory risk on new items by carefully testing and monitoring their sales. The Company generally tests and monitors numerous new styles each year. Typically, a new style is tested initially in approximately ten stores. Successful new styles are then tested in 20 to 30 additional stores. After further evaluation, a new style may be rolled out to a broader segment of stores or system-wide. New styles are rolled out selectively, with attention to test results in particular regions or in stores known to serve a higher percentage of a certain demographic group. Each store typically carries 250 to 300 styles.

Merchandising decisions, including merchandise mix, pricing, promotions and markdowns, are made at the Company's corporate offices. The Company's product purchasing is coordinated through a centralized merchandising department under the direction of its Executive Vice President--Merchandising. The merchandising department currently consists of 19 persons, including a merchandising manager, five buyers for the Track 'n Trail stores and two buyers for the Overland Trading stores. The Company's Track 'n Trail and Overland Trading buyers operate independently, allowing them to focus on their distinct customers' merchandise preferences and lifestyles. These buyers are supported by three stock analysts and seven assistants, who manage the Company's computerized merchandise planning system and other systems personnel. Management also receives input from the Company's 17 district managers regarding local or regional factors relevant to merchandising decisions.

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FOOTWEAR

The principal categories of footwear offered by Track 'n Trail and Overland Trading stores, and selected vendors for each, are summarized below:

SELECTED SELECTED OVERLAND TRACK 'N TRADING CATEGORY DESCRIPTION TRAIL VENDORS VENDORS Rugged Casual Rugged footwear with technical Ecco Clarks features designed to perform on Merrill Ecco adverse terrain, including internal Rockport H.H. Brown support systems, waterproof leathers Timberland Rockport or membranes, comfort technology built Timberland into the midsole and insole, and technical outsoles. Walking/Comfort Traditional walking shoes Clarks Clarks incorporating comfort technology in Ecco Ecco design and construction. Rockport Rockport Joseph Seibel Hikers Functional backpacking, lightweight Rockport Rockport hiking and approach boots and shoes. Solomon Timberland These products contain the technical Timberland features and benefits necessary to Vasque support activities ranging from heavy backpacking to recreational day hiking and trail running. Work/Fashion Functional (work, field and duty) and Caterpillar Dr. Martens fashion boots and shoes, including Dr. Martens H.H. Brown steel toe, insulated, waterproof and Timberland Timberland ANSI approved footwear. Sandals Comfort footbed, sports specific, Birkenstock Birkenstock casual and fashion sandals, as well as Born Born clogs. Clarks Clarks Dr. Martens Dr. Martens Simple Rockport Stegmann Joseph Seibel Teva Stegmann Teva Sportleisure Youth-oriented and alternative Airwalk -- products designed for skateboarding, Simple BMX biking and other "extreme" sports Vans activities. Lightweight Casual Lightweight footwear, including boat Born Born shoes and opened-up casuals. Sperry Clarks Timberland Rockport Joseph Seibel Sperry Timberland Cold Weather Seasonal products designed for foul Columbia Canada North weather. Most products are waterproof Sorel Columbia and temperature rated. Ugg Sorel Ugg

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Private label merchandise accounted for approximately 12.0% of the Company's net sales in each of fiscal 1995 and fiscal 1996. The Company sells its private label merchandise under names such as Forza-TM-, New Terrain-TM-, Mole-TM-, Nordic Trail-TM- and Coloma Trail-TM-. The Company plans to begin to introduce private label merchandise at Overland Trading stores in fiscal 1997.

ACCESSORIES

The Company also offers accessories, including socks and shoe care products such as sprays and polishes. Some of these accessories carry the same brand names as the shoes, boots and sandals sold by the Company, although most are supplied by different manufacturers than the Company's footwear suppliers. Accessories accounted for approximately 7.0% of net sales at Track 'n Trail stores in fiscal 1996, and accounted for less than 2.0% of net sales at Overland Trading stores for Overland's fiscal year ended August 3, 1996. The Company intends to increase accessories sales at Overland Trading stores in fiscal 1997.

PURCHASING AND SOURCING

The Company believes that its ability to buy in large quantities directly from suppliers helps it to plan merchandise flow effectively and to obtain competitive pricing and trade terms. Although the Company deals with approximately 100 vendors, a substantial portion of the Company's merchandise is provided by a limited number of brand name suppliers. The Company's ten largest suppliers accounted for approximately 66.8% and 68.0% of the Company's net sales in fiscal 1995 and fiscal 1996, respectively, of which eight were the same in each period. In fiscal 1996, Dr. Martens, Timberland and Birkenstock accounted for 18.3%, 12.8% and 8.7% of the Company's total net sales, respectively.

The Company strives to build and maintain strong and interactive relationships with its major suppliers. Buyers meet regularly with major vendors to stay abreast of new product lines, new features and changes in styling direction. The Company frequently shares information with its vendors about market research, merchandising trends and the Company's goals. In addition, the Company has established EDI programs with most of its major suppliers in order to improve its inventory efficiency. The Company develops and transmits purchase orders through its EDI links, and receives information about order status, delivery times and pricing. These programs thus permit more rapid merchandise replenishment and faster inventory turns. The Company believes that its relationships with major suppliers improve its ability to obtain desired styles and give the Company flexibility to adjust to shifting market demand for different vendors' products from season to season. In an effort to secure appropriate quantities of items in high demand, the Company advises its major vendors of its forecasted needs approximately six to 12 months in advance. However, the Company has no long-term purchase contracts or other contractual assurances of continued supply or pricing with any of its suppliers.

Most private label products are sourced from the Far East (primarily China, Taiwan and South Korea) and Europe (primarily Spain, Italy and Portugal). The Company's Product Development Manager is responsible for identifying developing styles for private label manufacture, arranging for product design and locating manufacturers with the assistance of local agents. The Company actively seeks advantageous sourcing opportunities and works with a variety of manufacturers. During fiscal 1996, the Company relied on approximately 25 private label manufacturers. Generally, private label products are delivered to the Company approximately four to six months after initial order placement, with longer lead times for products manufactured in the Far East. Upon order, the Company typically posts an irrevocable letter of credit in the amount of the purchase price. The Company has no long-term contracts with its manufacturing sources and competes with other companies for production facilities. See "Risk Factors--Dependence on Major Suppliers."

STORE OPERATIONS

The Company operated 128 stores as of February 22, 1997, all but three of which were located in regional or super-regional shopping malls. Each store typically carries 250 to 300 styles of footwear.

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Although all stores are integrated into the Company's inventory control, distribution and management information systems, Track 'n Trail and Overland Trading stores differ in format and decor because of their different targeted customer bases.

TRACK 'N TRAIL STORE FORMAT

The Track 'n Trail storefront design typically features an all glass 20- to 30-foot front, enabling customers to view featured products on display as well as the extensive product assortment available inside the store. The edges of the storefront are often accented with rock fixtures that are a signature element in the Track 'n Trail design theme. Product display fixtures at several stores are designed to represent rock formations, which may also be incorporated into customer seating fixtures and waterfall display pieces. The store interiors feature natural-tone walls, accent trim, furniture and fixtures. Floor coverings are natural wood or soft earth-tone carpeting, and often include colorful murals depicting outdoor scenes, providing an environment that is both aesthetically pleasing and complementary to the product displays. Each style of footwear is displayed by category, such as hiking boots or sandals. Merchandise is typically featured on rock displays or fixtures along the walls of the stores, with product categories indicated by an overhead sign. Track 'n Trail stores range in size from 921 to 2,911 square feet and average approximately 1,880 square feet in size, of which 40% to 60% is devoted to the sales floor.

OVERLAND TRADING STORE FORMAT

Overland Trading stores generally feature interiors that are well lighted, open and inviting. Most stores have two display windows in which a representative collection of merchandise is presented. Store furnishings are constructed of high-quality light woods that contrast against the rich, emerald green floor coverings. Management believes that the Overland Trading stores' more traditional environment conveys the high quality of merchandise and service sought by the Overland Trading concept's more mature target consumer. The Overland Trading merchandising approach focuses on the high-quality brands carried. Each major brand is housed as a "collection" in a distinct wall section, which is delineated by architectural elements and by a distinctive, back-lit overhead sign carrying the vendor's logo. For example, men's Timberland footwear is presented as a collection within a defined wall section, with a back-lit Timberland sign overhead. Overland Trading stores have sales floors similar in size to those at Track 'n Trail stores, but have smaller stockrooms. The Company plans to incorporate larger stockrooms in future Overland Trading stores in order to minimize missed sales opportunities due to shortages of high-demand products. Overland Trading stores average approximately 1,450 square feet in size.

OUTLET STORES

The Company consolidates older or slow-moving merchandise to two outlet stores for additional or final markdown. Inventory transfers are initiated by the merchandising department and are effected directly between the retail store and the outlet store. The Company's Track 'n Trail outlet store, opened in August 1996, currently features a contemporary "industrial" decor, with a moving conveyor belt carrying merchandise along the storefront's perimeter. The Company also operates an Overland Trading outlet store. The Company is currently evaluating the merchandising, format and interiors of its outlet stores.

STORE MANAGEMENT AND COMPENSATION

The Company's Vice President-Stores, two regional managers and 17 district managers visit each of the Company's stores on a regular basis to review the implementation of Company policy, monitor operations and review inventories and the merchandise presentation. Each store has a store manager who is responsible for supervision and overall operations, two to three assistant managers and approximately four to eight sales associates, most of whom work part-time.

The regional, district and store managers receive fixed salaries and are eligible for incentive bonuses, primarily based on their achievement of the goals stated in the Company's Management by Objective

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("MBO") program. The MBO program focuses on reviewing, managing and improving three key objectives: net sales, selling cost and inventory shrinkage. All field incentive compensation programs are based upon goals within these three key objectives. To support the MBO program, the Company has developed an appraisal system to monitor each store's performance on a monthly and quarterly basis. Each appraisal focuses on a store's performance in a key compliance area such as customer service, visual presentation, store operations or loss prevention, to support performance in the three key MBO objectives. The Company also monitors many other store-level variables from its corporate offices, including refund levels, register variances, telephone bills and similar items.

The Company intends for store employees to focus a substantial portion of their efforts on customer service. As a consequence, the Company has centralized as many administrative functions as possible, including buying, development of in-store merchandising displays, inventory allocation, human resources and accounting functions, at its El Dorado Hills, California corporate offices.

CUSTOMER SERVICE

The Company is committed to achieving customer satisfaction and to building a loyal customer base by providing a high level of knowledgeable, attentive and personalized customer service. The Company believes that educating consumers about the features and benefits of its product offerings is a critical component of its success, and management considers its sales associates' knowledge of the Company's customers and products to be essential to its marketing approach and customer satisfaction.

To develop knowledgeable, responsive sales associates, the Company has devoted significant resources to developing and implementing employee development and incentive programs. All store employees receive extensive training on merchandise features, benefits and technology, as well as customer relations and selling skills. The training program focuses on "six steps" to achieve sales and customer satisfaction: greeting the customer; assessing his or her needs; exceeding customer expectations; overcoming objections; suggestive selling; and closing the sale. In addition to training from the store manager, each employee attends regional product information seminars, receives in-store training through vendor presentations and vendor-supplied videotapes, and is required to complete a formal, written training program. Store managers are also required to complete a 12-week training program, during which they are instructed in the technical aspects of footwear, management skills and employee relations. To provide managers with hands-on training, new store and district managers are typically required to work alongside individuals in comparable positions for two to three weeks before they are asked to perform their duties without direct supervision. Managers also attend a minimum of three management training meetings per year. Supplemental product information bulletins are distributed frequently from the Company's corporate offices to educate store managers and sales associates about new products as they are introduced. The Company also employs an independent agency to send unidentified "mystery shoppers" to Company stores, and to report on the service provided to these shoppers by store personnel. The Company also monitors the level of customer service on an ongoing basis through various initiatives, such as customer comment forms and telephone surveys. The Company is implementing the foregoing employee development and incentive programs and customer service initiatives at its Overland Trading stores, and has undertaken a review of all of the policies and procedures for Overland Trading store operations.

STORE LOCATIONS

The Company considers its ability to obtain attractive, high-traffic store locations to be a critical element of its business and a key factor in the Company's future growth and profitability. In determining new store locations, the Company considers regional and local economic conditions and household income data, mall locations, site locations within the mall, vacancy rates, sales per square foot, "anchor" tenant stores, tenant mix, consumer traffic, competition and occupancy, construction and other costs associated with opening a store. Site selection and lease negotiation are supervised by the Company's Vice President-Real Estate and senior management.

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The Company operated 128 stores in 23 states as of February 22, 1997, and has signed leases for an additional four stores, as set forth in the following table.

TRACK 'N TRAIL STORES
CURRENT PLANNED STATE STORES OPENINGS(1) - ------------------------------- ------------- ----------------- Alaska......................... 2 California..................... 26 Colorado....................... 6 Connecticut.................... 1 Idaho.......................... 1 Illinois....................... 6 2 Indiana........................ 5 Maine.......................... 1 Maryland....................... 1 Massachusetts.................. 3 Michigan....................... 10

CURRENT PLANNED STATE STORES OPENINGS(1) - ------------------------------- ------------- ----------------- Minnesota...................... 2 Nevada......................... 1 New Hampshire.................. 1 New York....................... 7 Ohio........................... 3 1 Oregon......................... 3 Pennsylvania................... 3 Tennessee...................... 1 Virginia....................... 1 Washington..................... 7 Wisconsin...................... 3

OVERLAND TRADING STORES
CURRENT PLANNED STATE STORES OPENINGS(1) - ------------------------------- ------------- ----------------- Connecticut.................... 2 Massachusetts.................. 9 New Jersey..................... 4 New York....................... 10

CURRENT PLANNED STATE STORES OPENINGS(1) - ------------------------------- ------------- ----------------- Ohio........................... 4 1 Pennsylvania................... 2 Virginia....................... 3


(1) Stores for which leases have been signed but which had not commenced commercial operations as of February 22, 1997.

The Company leases all of its stores. Initial lease terms of the Company's stores generally range from eight to ten years in duration without renewal options, ten-year leases being the most common. The leases generally provide for a fixed minimum rental plus a percentage of store sales in excess of a specified amount.

MARKETING

The Company's policy is to price its merchandise competitively with department stores and specialty footwear retailers in the particular mall in which each Company store is located. The Company is primarily a full-price retailer, selling most merchandise at full retail prices. However, the Company conducts promotions that generally revolve around themes such as back-to-school, and holiday seasons. In addition, the Company promotes individual items as needed and consolidates seasonal and slow-moving merchandise into selected mall-based stores prior to consolidation into its two outlet format stores for liquidation.

The Company relies primarily on mall traffic and the visual appeal of its stores to attract customers, and on the breadth of its product offering and the quality of its customer service to retain them. In-store promotions with point-of-purchase materials are also an important part of the Company's marketing strategy. The Company also takes advantage of advertising and promotional assistance from many of its suppliers, which takes the form of cooperative advertising programs, point-of-purchase materials, product training for employees and other programs. The Company spends very little on advertising, primarily contributing to mall merchant association funds which will advertise both the mall and individual stores within the mall.

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DISTRIBUTION

The Company believes that strong distribution support for its stores is a critical element in its strategy to maintain a low cost operating structure and to expand in the future. The Company leases a single 24,192 square foot distribution center in El Dorado Hills, California and manages the distribution process centrally from its corporate offices located at the same site. The Company also leases a 6,000 square foot staging facility in Rancho Cordova, California. The Company receives approximately 85.0% of its merchandise at its central distribution center, of which approximately two-thirds is distributed to Track 'n Trail stores and one-third is distributed to the Overland Trading stores. Other merchandise is drop-shipped from vendors directly to individual stores. The Overland Trading stores currently receive a higher proportion of drop-shipped merchandise than the Track 'n Trail stores. The Company intends to process an increasing percentage of Overland Trading merchandise through its central distribution center, as it expands the stockroom capacity of future Overland Trading stores.

The central distribution center is operated primarily as a "cross-docking" facility rather than as a warehouse. The Company attempts to retain minimal inventory at this facility, although it will occasionally back-stock high-demand items that are expected to be in short supply and inventory for peak seasonal needs. The central distribution center has multi-access docks, enabling the Company to receive and ship simultaneously and to pack separate trailers for shipments to different regions of the country at the same time. The facility includes conveyor systems designed to reduce labor costs, increase efficiency in processing merchandise and enhance space productivity.

Upon receipt at the central distribution center, merchandise is inspected, recorded in the Company's MIS system, allocated to stores by the system's automatic replenishment function, price tagged and repackaged for distribution (to the extent it was not prepared and pre-ticketed by the vendor according to individual store). Merchandise is typically shipped via common carrier from the central distribution center to the various stores once a week, or as needed during peak seasonal periods.

The Company believes that its current central distribution facility will support as many as 160 stores, which the Company believes is sufficient to continue to service existing stores and to accommodate anticipated growth through mid-1998. The current corporate facility's lease expires in March 1998. The Company presently anticipates moving its distribution facility and corporate offices to a larger, leased "build-to-suit" facility in 1998, which is expected to have 60,000 square feet of distribution facility space initially, and could accommodate at least 500 stores if expanded to its anticipated full capacity of 100,000 square feet.

MANAGEMENT INFORMATION SYSTEMS

The Company has a computerized management information system that includes a network of terminals at the corporate offices to support management decision making, along with PC-based POS computers at the stores that are connected via modem to the computers at the corporate offices. Each store's POS system accumulates detailed sales transaction data that is polled by the Company's main system nightly and reviewed by management each day. The system's perpetual inventory feature enables the Company's buyers to review and analyze daily the inventory levels at each individual store by department, class and SKU in order to replenish fast-selling items on a timely basis. The system also includes an automated replenishment system for core products that orders replacement stock of such products based on factors such as current sales trends or store inventory levels. The minimal inventory that is maintained at the Company's central distribution center is also managed through daily inventory management reports. During fiscal 1996, the Company upgraded the computer hardware at its corporate offices to accommodate its presently anticipated growth. The Company completed the integration of the Overland Trading stores into its management information system in January 1997.

COMPETITION

The business in which the Company is engaged is highly competitive. Most of the items sold by the Company are sold by department stores, outdoor and sporting goods stores, athletic footwear stores and

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traditional shoe stores. Some of these stores are owned or franchised by major suppliers of the Company. Many of the stores with which the Company competes are units of large national and regional chains that have substantially greater financial and other resources than the Company. To a lesser extent, the Company competes with mail order retailers. In many cases, the Company's stores are located in shopping malls in which one or more of its competitors also has a store.

The Company believes that it has been able to compete favorably with its competitors by operating attractive, well-stocked stores in high retail traffic areas, offering competitive prices and providing knowledgeable and courteous customer service. The Company seeks to provide competitive pricing by effectively mixing high profile, brand name merchandise with private label merchandise and opportunistic purchases of other brand name merchandise, and by controlling both store and administrative expenses.