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The following is an excerpt from a 10-K405 SEC Filing, filed by AAVID THERMAL TECHNOLOGIE ... on 3/31/1997.

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ITEM 1. BUSINESS

OVERVIEW

Aavid Thermal Technologies, Inc. ("Aavid" or the "Company") operates in two distinct business areas: thermal management solutions ("Aavid Engineering, Inc.") and computational fluid dynamics software ("Fluent, Inc."). Thermal Management Solutions involve the provision of thermal management solutions for problems associated with the dissipation of unwanted heat in electronic and electrical components and systems. Computational Fluid Dynamics Software involves developing sophisticated software for computer modeling and analysis of products and processes that would otherwise require time consuming and expensive physical models and the facilities to test them.

Although these are separate business areas, synergies between the two businesses are significant. The "common denominator" between them is technical expertise in the physics of heat transfer which led to the creation in the first quarter of 1997 of a third business unit, a thermal solutions design center. The Company intends to leverage the heat transfer technology inherent in its software business with new and expanded expertise in electronic device and system packaging to grow its thermal management solutions business.

With 76% of revenues in 1996, the thermal solutions component of the business has over 2,500 customers, including OEMs, distributors and contract manufacturers serving major industry segments, including the computer, semiconductor, telecommunications, transportation, automotive, and power conversion industries. Increases in silicon and system integration, higher processing speeds and frequencies, smaller form factors, more sophisticated power requirements and other advances in chip technology are creating increasing heat dissipation problems in electronic and electrical components and systems. The Company addresses heat dissipation problems by providing customers with advanced technological capabilities, sophisticated thermal management software, and worldwide manufacturing capability. The Company's thermal management products, which operate by conducting, convecting and radiating away unwanted heat, include aluminum and copper heat sinks, heat sink/fan combinations, heat exchangers, heat pipes, liquid cooled cold plates, attachment accessories, compliant interface materials and conductive adhesives. Substantial engineering is involved in designing these products to maximize heat dissipation and minimize customers' assembly costs. The Company believes it has the broadest range of products in the thermal management industry. The company's customers include Allen-Bradley, AT&T, Chrysler, General Electric, Hewlett-Packard, IBM, Intel, Motorola, COMPAQ and Packard Bell. The application of the Company's products by these customers is quite diverse, ranging from cooling the most sophisticated microprocessors used in personal computers and telecommunications to cooling AC drive systems in diesel-electric locomotives.

With 24% of 1996 revenues, the computational fluid dynamics software component of the business has over 1,800 customers serving major industry segments including, aerospace, automotive, electronics, chemical process, materials process, HVAC and power generation. The Company develops software and provides problem-solving support services through its wholly owned subsidiary, Fluent, Inc. ("Fluent"). Its software enables computer generated analysis of air and other fluid flows, heat and mass transfer, chemical reaction and related phenomena. By providing detailed information and the ability to model and simulate, Fluent's

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4 software can significantly reduce its customers' engineering costs and time-to-market, while improving the final product or process design. Fluent expanded its computational fluid dynamics software business in May 1996, by acquiring Fluid Dynamics, Inc. ("FDI"), a leading computational fluid dynamics company focused on complimentary markets, including electronics. The FDI acquisition increases the Company's ability to provide sophisticated software solutions for thermal problems in the electronics industry. In January 1997, Fluent acquired the remaining 50% of Polyflow, S.A., a small Belgian software company focusing on the flow of polymers in the plastics industry.

The Company's thermal solutions design center, Applied Thermal Technologies, Inc., is led by Dr. Vivek Mansingh, an expert in the field of thermal engineering and electronic packaging design. The Company intends to use the design center to significantly increase the Company's technological capabilities in the thermal solutions market, allowing for front-end design and test and validation of thermal management products, drawing upon the expertise of both the thermal products and computational fluid dynamics businesses. Just as importantly, the design center is intended to tie together all of the Company's technical strengths in the thermal solutions business to solicit customer funded research and development, and to provide cutting edge design and consulting. The Company believes that the design center will enhance the visibility of the Company as a technology leader, resulting in earlier and closer ties to existing and new customers.

Overall, Aavid's strategy is to increase its technological capabilities, expand its international presence in order to strengthen its position as a leading provider of thermal management solutions, and to expand its Fluent software business, both in support of its thermal management business, and separately as a growing general purpose computational fluid dynamics software company.

The Company was incorporated in Delaware in October 1993. Aavid Engineering, Inc. ("Aavid Engineering"), the Company's predecessor, which was acquired by the Company in October 1993, was incorporated in New Hampshire in February 1964. References to "Aavid" and the "Company" include Aavid Thermal Technologies, Inc. and its subsidiaries, including Aavid Engineering, Fluent, and FDI. Aavid Engineering does business under the name "Aavid Thermal Technologies". The Company's principal executive offices are located at One Eagle Square, Suite 509, Concord, New Hampshire 03301, and its telephone number is (603) 224-1117.

THERMAL PRODUCTS INDUSTRY BACKGROUND

Designers of electronic systems seek to respond to end user demands and increasing competition by offering new products with improved performance (functionality and speed) and greater reliability in smaller form factors and at lower prices. To meet these requirements, systems designers have principally relied upon system integration, a strategy which seeks to implement new overall system designs with fewer, smaller and lighter components, circuit boards and structural components. Successful system integration for electronics is enabled in large part

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5 by increasing levels of silicon circuit integration. The resulting small systems containing tightly packed electronics and power supplies are often characterized by restricted air flow and limited space to accommodate thermal management products. As a result, these systems are inherently more susceptible to thermal degradation than systems with larger enclosures, substantial airflow and more loosely spaced printed circuit boards. Excessive heat degrades system performance and reliability and can cause system failure. These negative effects are exacerbated by the increasingly wide range of environmental conditions, including temperature extremes, in which electronic systems are expected to operate. The use of thermal management products helps maintain system and device performance and reliability and helps avoid premature component and system failure.

The trend toward increased silicon integration creates significant challenges for thermal management. The amount of unwanted heat generated by an integrated or power semiconductor device is a function of circuit density, processing speed (system clock speed and frequency), amperage, supply voltage and chip technology. For example, advanced logic devices now integrate millions of transistors per device in increasingly small areas. With each transistor generating unwanted heat, the result is more heat in a smaller area, i.e., higher thermal densities. Increases in system clock speeds of microprocessors enabled by shorter gate lengths and other technology advances in devices, such as the Pentium II, M2, K6, Ssparc Chip Set, MIPS Chip Set, and Power PC, result in operating frequencies today of in excess of 200 MHz, compared to the typical 20 MHz clock speed of a 386 microprocessor.

There are a wide variety of markets which require thermal management products, including the computer, semiconductor and semiconductor packaging, telecommunications, transportation, medical and power conversion markets. Thermal management applications within these markets can be generally divided into two categories: Digital electronics applications with thermal products attached to high power microprocessors and other digital semiconductor devices; and power electronics applications, which represent the largest portion of the overall market, with thermal management products for integrated circuits controlling, regulating, converting, and routing voltage and current in power electronic systems.

While digital electronics applications are generally viewed as high growth markets, the Company believes that thermal management products content in power electronics is growing faster than related end product growth as these markets react to major end user demands for improved performance and reliability, smaller form factors and lower prices with new product designs which are increasingly complex to package and keep cool. In addition, the increasing use of logic Ics; e.g., microcontrollers, programmable logic devices in power electronics applications has created the need for thermal management products to manage the different operating temperature characteristics of logic and power devices.

COMPUTATIONAL FLUID DYNAMICS INDUSTRY BACKGROUND

Computational fluid dynamics (CFD) software tools for computer analysis of engineering designs is a rapidly growing technology used by companies in a wide range of industries. Supporting design modifications without physical prototyping, computer-based analysis reduces engineering cost, improves product performance, and reduces time-to-market for new devices.

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6 CFD software is used for computer-based analysis of designs involving fluid flow, heat transfer, mass transfer, chemical reaction, and related phenomena, with specific uses ranging from the design of electronic components and systems to automotive component design, and from combustion system design to process plant troubleshooting.

Over the past decade, the use of CFD software has expended significantly, driven (i) by the increasing pressure on companies to reduce design cost and speed their time to market, (ii) by the development of software that can be used by non-experts, and (iii) by the increased power of computers. Only recent increases in computing power have made computer analysis of complex designs feasible on computers that are readily available to engineering. Ongoing software development by Fluent and others support CFD software use by non-experts, which I turn has expanded the CFD market beyond its traditional user base of Ph.D. level engineers in corporate R&D centers. Finally, CFD software tools are part of the growing trend toward improved engineering efficiency through computer-aided analysis and design.

The Company believes that continued growth of CFD design tools depends on software developments that integrate CFD with geometry modeling and design software (CAD software) and which increase accessibility to design engineers who are non-expert in CFD.

THERMAL MANAGEMENT PRODUCTS AND SERVICES

The following is a brief description of the Company's services and various types of thermal management products, which can be configured in thousands of different designs, and are currently offered by Aavid:

- - Heat Sinks, Heat Exchangers and Fan Heat Sinks. These products typically consist of fabricated aluminum extrusions, stampings, castings or multi-technology assemblies designed to conduct heat away from semiconductor and integrated circuit devices. These products have high surface area to volume ratios and are machined, pressed, shaped and/or assembled to fit a specific application. Fan heat sinks rely on a fan mounted directly on the heat sink to increase the movement of air. A substantial majority of the Company's net sales currently consist of heat sinks, either alone or with related attachment devices or interface materials.

- - Attachment Devices. Attachment devices are the spring clips, tapes, adhesives, tabs and similar devices which are used to attach the heat sink to the semiconductor or integrated circuit devices and/or to the customer's printed circuit board or system chassis. Aavid's attachment devices are designed to promote a highly efficient thermal transfer between the component and the thermal management products, as well as to reduce the cost of the customer's installation and to provide for ease of repair.

- - Interface Materials. Interface materials are found at the interface of adjacent surfaces and play an important role in transferring heat from the component being cooled to the heat sink. Interface materials include greases, silicone pads, phase change materials, tapes and adhesives which have desirable thermal properties. The Company purchases these materials on a private label basis from a number of suppliers.

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- - Liquid Cooling. These devices include cold plates and other liquid cooling designs that dissipate heat by conducting or convecting the heat into a liquid which then transfers the away from the source to the ultimate heat sink.

- - Application Engineering Support Services. Aavid supports its customers with an experienced applications and thermal engineering staff which analyzes customer thermal problems, recommends design changes in the customer's product and designs a thermal solution. Aavid currently utilizes finite element and analytical proprietary software models to analyze customer thermal management problems and design issues relating to the Company's thermal management products. These analytical models provide very fast approximations of solutions to a wide range of thermal engineering problems encountered by Aavid's applications engineering staff on a daily basis.

COMPUTATIONAL FLUID DYNAMICS SOFTWARE PRODUCTS AND SERVICES

Fluent is a leading provider of computational fluid dynamics (CFD) software used to predict fluid flow, heat and mass transfer, chemical reaction, and related phenomena. Fluent provides CFD software and consulting services that are used by engineers in corporations worldwide for design and analysis of products and processes. Our software and services help these engineers reduce engineering cost, improve product performance, and reduce time-to-market. Fluent provides a complete suite of CFD software products, with each product designed for specific tasks or for optimal performance on a specific class of problems. The following is a brief description of the Company's software products and services:

- - Engineering Consulting Services. Fluent's consulting staff conducts computer-aided analysis, on a fee-for-service basis. Customers of the consulting services department include companies that use CFD software internally, but need additional expertise or computer resources that are available through Fluent. Other customers are companies that are not equipped with personnel or computers to support CFD software in-house. In addition to providing CFD software expertise and high-performance computing systems, the Fluent consulting group works under contract to develop software with specific features required by individual clients. Fluent's staff provides consulting services in the United States, United Kingdom, Germany, France, India and Japan.

- - GeoMesh and TGrid are used for model building and dramatically reduce the time to create a CFD model. GeoMesh allows users to import geometries created under other CAD/CAE packages into the Fluent suite of software products. GeoMesh features an intuitive graphical interface, special tools for the creation, control and refinement of meshes (mathematical representations dividing the flow region into smaller finite elements and volume), and advanced diagnostic capabilities. TGrid enables users to automatically create unstructured tetrahedral meshes for extremely complex geometries.

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- - Fluent and Fluent/UNS are general purposes CFD software used across a wide range of industries and are ideally suited for incompressible and mildly compressible flows. Fluent contains physical models for a wide range of applications including turbulent flows, heat transfer, reacting flows, chemical mixing, combustion and multi-phase flows. Fluent/UNS provides many of Fluent's physical models on unstructured meshes, enabling easier problem setup and greater accuracy using solution-adaption of the mesh.

- - Rampant is CFD software used in applications in the aerospace and turbo-machining industries for high speed and compressible flows in the design of wing aerodynamics, engines, compressors, and turbines. Rampant contains physical models that address turbulent flows, heat transfer, compressible mixing, rotating flows and flows with strong shocks. Utilizing unstructured meshes, Rampant enables fast model creation and local mesh adaption for capturing shocks and other flow details.

- - Fidap is general-purpose CFD software for the simulation of incompressible or compressible flows, with particular strength for applications in the materials processing, biomedical, semiconductor, food, paper, and chemical industries. Fidap offers complete mesh flexibility and a wide range of physical models, including prediction of liquid-free surfaces, non-Newtonion rheology, and advanced radiation modeling.

- - Polyflow is CFD software for the analysis of polymer processing, including extrusion die design, blow molding, thermoforming, plastic film casting, float glass production, thin sheet forming, fiber drawing, wire coating, and related materials processing flows. Polyflow is used by Fortune 500 resin producers and by major plastics and rubber producers. Polyflow has the unique capability for "inverse" die design, allowing designers to compute the die shape required for a desired extrudate shape.

- - Nekton is CFD software for simulation of thin film coating flows and related problems in materials processing. Nekton addresses applications in the paper, photographics, imaging and printing industries such as roll-coating, slot coating, and air-knife coating processes.

- - Icepak is application-specific CFD software designed to analyze air flow and thermal management in electronic devices such as computer cabinets, monitors, and telecommunications equipment. Icepak is used by manufacturers of electronic equipment, component-level, board-level, or cabinet-level system design.

- - Mixsim is an application-specific model building software for computer analysis of agitated mixing vessels used in the chemical and process industries. Based on inputs from the designer, Mixsim automates the CFD model generation and simulation process. This eliminates the need for process plant engineers to learn the more complex usage of general purpose CFD software.

Fluent has licensed its software products to more than 1,800 customers worldwide. In North America, Fluent typically licenses its software products pursuant to a one year, renewable agreement for annual fees greater than $20,000 per year (subject to discounts for multiple licenses). In Europe and the Far East, a significant portion of Fluent's sales are derived from

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9 licenses of its software products for one-time fees greater than $50,000; in such situation, Fluent also typically receives annual maintenance and support fees of approximately 15%.

Fluent licenses its GeoMesh and Nekton software products from independent third parties. The Company believes that GeoMesh and Nekton are important components of the Fluent suite of software products. There can be no assurance that the GeoMesh and Nekton licenses will be renewed or that such licenses, if renewed, will be on comparable terms. In addition, there can be no assurance that GeoMesh will not be licensed to competitors of Fluent. If these licenses were not renewed on favorable terms, or if GeoMesh or Nekton were licensed to competitors of Fluent, and Fluent was unable to develop or license a suitable substitute software package, such event could materially adversely affect Fluent's business, results of operations and financial condition. See "
- -- Intellectual Property."

Fluent provides customers with technical support to assist them in using its CFD software successfully. The Company believes that high-quality technical support service is critical to the success of the CFD software business. Fluent provides support services locally in all markets where Fluent does business, through Fluent's own staff or through independent distributors. These services are undertaken from the United States, United Kingdom, Germany, France, India and Japan.

MARKETS AND CUSTOMERS

The Company has established a highly diversified base of customers for its thermal management products, services and software, representing a wide range of industries and applications. In 1996, Aavid sold its thermal products to over 2,500 customers. Fluent has licensed its software to over 1,800 customers. The Company seeks to sell multiple products to its customers in order to enable Aavid to become a more strategic supplier. The Company's single largest customer in 1994, 1995 and 1996 accounted for approximately 6%, 7%, and 5%, respectively, of the Company's net sales. The Company's ten largest customers in 1994, 1995, and 1996 accounted for approximately 33%, 37%, and 27%, respectively, of the Company's net sales.

The following chart shows certain customers of Aavid:

------------------------------------------------------------------- Customers Market ------------------------------------------------------------------- Cyrix Computers Compaq Computer IBM Packard Bell ------------------------------------------------------------------- ABB Daimler-Benz Industrial Controls Allen Bradley G.E. Reliance Electric -------------------------------------------------------------------

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10 ------------------------------------------------------------------- AT&T Communications Lucent Motorola Northern Telcom ------------------------------------------------------------------- Chrysler Automotive Gentex Motorola Eaton -------------------------------------------------------------------

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11 The following chart shows certain customers of Fluent:

---------------------------------------------------------- Customers Market ---------------------------------------------------------- British Aerospace Aerospace Komatsu Lockheed Martin Astronautics NASA ---------------------------------------------------------- Cummins Engine Automotive General Motors Mitsubishi Renault ---------------------------------------------------------- Bayer Chemical Process Dow Chemicals 3M Shell KSLA ---------------------------------------------------------- Fujitsu Electronics Hewlett-Packard IBM Motorola ---------------------------------------------------------- Carrier HVAC/Appliance G.E. Lighting Whirlpool ---------------------------------------------------------- Asea Brown Boveri Power Generation General Electric Power Systems Mitsubishi Heavy Industries Westinghouse ----------------------------------------------------------

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12 SALES AND SUPPORT

Aavid Engineering sells its thermal management products primarily through direct sales personnel, manufacturers' representatives, agents and a network of independent distributors. Aavid Engineering sells through independent distributors to service smaller volume customers and customers who prefer to source their product purchases through distributors. Aavid Engineering grants several distributors a limited right to return products. During 1994, 1995, and 1996, sales to independent distributors accounted for 13%, 14%, and 15% of net sales, respectively. The largest single distributor accounted for less than 3% of net sales in each of those periods. These independent distributors generally are subject to minimum purchase requirements, and can discontinue marketing Aavid Engineering's products at any time upon proper notice. Accordingly, Aavid Engineering must compete for the focus and sales efforts of its distributors. There can be no assurance that Aavid Engineering's distributors will continue to distribute Aavid Engineering's products or do so successfully. Although the Company believes that other channels of distribution would be available if the Company were to lose the services of one or more of its independent distributors, there can be no assurance that such loss would not have an adverse effect on its results of operations. Aavid Engineering has organized its sales and support effort by geographic region. Each region is headed by a manager and is composed of sales representatives, independent sales representatives, distributors, applications engineers and customer service representatives. At December 31, 1996, the thermal products division employed more than 75 sales, support, and marketing personnel.

Fluent sells its products through its own sales representatives in the USA, UK, France, Germany and Japan, and through independent distributors in Korea, Australia and most European countries. Fluent's revenue generating teams are organized by geography and industry, with business units focused on specific engineering markets.

TECHNOLOGY

Thermal Management High Volume Technology. The Company believes that it is a technology leader in thermal management due to its production capabilities to manufacture complex heat sinks; extensive design expertise; CFD software; process technology; and development activities relating to advanced materials. Aavid believes that Fluent is a leader in CFD software technology for thermal management due to its Icepak software tools, comprehensive set of algorithms, state of the art mesh generation methodology and interactive post processing that allows extensive visualization and analysis of results. As evidenced by its creation of a design center in Silicon Valley, the Company intends to develop new technologies and to enhance existing technologies in order to meet its customers' needs for higher performance and lower cost products on a timely basis.

CFD Software Technology. Fluent's computational fluid dynamics software include (i) automatic unstructured tetrahedral mesh generation which allows the automatic creation of

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13 tetrahedral meshes given a triangular surface mesh, (ii) numerical algorithms for the solution of fluid flow equations on structured and unstructured meshes,
(iii) solution adaptive mesh which allows for interactive mesh refinement to provide improved solution accuracy, (iv) state-of-the-art physical models for important fluid flow phenomena such as turbulence, turbulence-chemistry interactions, free surface flows and multiphase flows, (v) algorithms for efficient execution on multi-processor computers and distributed computer networks, (vi) interactive client/server architecture with a flexible and customizable user interface and (vii) postprocessing and data analysis tools.

Applied Thermal Design Technology. Aavid Engineering's and Applied Thermal Technologies' design engineering technology enables it to assist customers in analyzing their thermal problems at the device, and systems levels and efficiently design, simulate and prototype thermal management solutions. In addition to numerical and finite element software tools licensed from others, the Company has developed proprietary software tools (analytical models) which enable fast approximation answers for a large class of thermal management problems, which in turn permits quicker design and prototyping of thermal solutions. The Company has extensive prototyping capabilities and state-of-the-art thermal laboratory facilities including a wind tunnel, which allows it to test and validate the design of thermal solutions.

The markets for the Company's products are characterized by rapidly changing technology, frequent new product introductions and enhancements, and rapid product obsolescence. The Company's future success will be highly dependent upon its ability to continually develop new and enhance existing products, materials, manufacturing processes and services in order to keep pace with the technological advancements of its customers and their corresponding increasingly complex thermal management needs. There can be no assurance that the Company will be able to identify new product trends or opportunities, develop and bring to market new products or respond effectively to new technological changes or product announcements by others, develop or obtain access to advanced materials, or that its products will receive commercial acceptance. In addition, there can be no assurance that products or technologies developed by others, including the Company's customers, will not render the Company's products or technologies noncompetitive or obsolete.

FOREIGN OPERATIONS

The Company believes that it will need to acquire additional manufacturing facilities overseas to adequately service its customers, many of which have moved manufacturing operations and expanded their business overseas. This trend may have an adverse impact on the Company's sales of domestically manufactured products. As a result, a key element of the Company's business strategy is to expand internationally, particularly in the market for digital electronics applications.

There can be no assurance that the Company's expansion of its foreign operations will be successful. Foreign operations are subject to a number of risks, including work stoppages, transportation delays and interruptions, political instability, foreign currency fluctuations, economic disruptions, expropriation, nationalization, misappropriation of intellectual property, and imposition of tariffs and import and export controls, changes in governmental policies (including U.S. policy

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14 toward these countries) and other factors which could have an adverse effect on the Company's business. In addition, the Company may be subject to risks associated with the availability of, and time required for, the transportation of products to and from foreign countries. The occurrence of any of these factors may delay or prevent the delivery of goods ordered by customers, and such delay or inability to meet customers' requirements would have a material adverse effect on the Company's results of operations and could have an adverse effect on the Company's relationships with its customers. Furthermore, the occurrence of certain of these factors in countries in which Aavid owns or operates manufacturing facilities could results in the impairment or loss of the Company's investment in such countries.

SUPPLIERS

The Company purchases raw aluminum extrusion, aluminum coil and various components from a limited number of outside sources. During 1996, the Company purchased substantially all of its aluminum coil stock from United Aluminum Corporation. The Company believes that purchasing aluminum extrusion and coil stock from a limited number of suppliers is necessary in order to obtain lower prices and to achieve consistently the tolerances and design and delivery flexibility that the Company requires. For raw aluminum extrusion and coil stock, the Company typically makes purchasing commitments of up to 24 months to key suppliers. In return, these suppliers commit to maintaining local inventory and reserving run-time on their critical machines. The cost of aluminum extrusion is generally negotiated annually with the price adjusted monthly based upon the changes in the price of aluminum ingot, which has historically been highly cyclical. These purchasing commitments could have a material adverse effect on the Company's operating results if the Company's need for raw materials is less than its purchasing commitments as a result of a decrease in the demand for the Company's products. The Company's results of operations in 1995 and the second half of 1994 were adversely impacted by increases in the price of aluminum. See "Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations."

If the available supply of aluminum declines, or if one or more of the current suppliers is unable for any reason to meet the Company's requirements, is acquired by a competitor or determines to compete with Aavid, the Company could experience cost increases, deterioration of service from its suppliers, or interruptions, delays or a reduction in raw material supply that may cause the Company to fail to meet delivery schedules to customers. Although the Company believes that viable alternate suppliers exist for the aluminum coil stock and components, any unanticipated interruption of supply would have a short-term material adverse effect on the Company. Also, because most suppliers of aluminum extrusion cannot currently meet the product tolerances and design limits required by the Company, any unanticipated interruption of supply of aluminum extrusion would have a material adverse effect until the Company could obtain another supplier who could meet the product tolerances and design limits required by the Company or the Company itself began to produce aluminum extrusion or source an alternative materials technology. Although the Company acquired an aluminum extrusion facility in September 1996, it only provides extrusions to the Company's Laconia, New Hampshire manufacturing facility, representing only a portion of that facility's requirements.

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15 RESEARCH AND PRODUCT DEVELOPMENT

Aavid's research and product development efforts are focused on lowering production costs, improving thermal characteristics and ease of attachment of conventional heat sinks, and developing new thermal management products and technologies to address the emerging and anticipated thermal management problems of customers. The Company is developing new products both internally as well as through joint ventures and other collaborative efforts with third parties. These development efforts are directed toward: heat sink characterization and optimization; air flow management; boundary layer optimization and focused flow; recirculating passive and active cooling systems including heat pipes; thermoelectric coolers, which use electricity to create a temperature difference across an interface between the electronic device and a heat sink; liquid and sub-ambient cooling systems; tab and surface mount heat sink attachment methods; vacuum die casting; engineered materials and net shape part manufacturing technology; direct chip mounting to extruded heat sinks; and highly thermally conductive adhesive and interface systems.

Fluent's research and development activities are focused on enhancing the capabilities of its solvers and developing front-end user interfaces that are easy to use for engineers in specific industries. Fluent is also focusing on various application-specific CFD software projects which Fluent believes will enable it to penetrate the design engineering market.

COMPETITION

The markets for thermal management products and CFD software are highly competitive. Certain of the companies with which the Company competes, including divisions or subsidiaries of large companies and its customers, have substantially greater technical, financial, research and development and marketing resources than the Company. The ability of the Company to compete successfully depends upon a number of factors, including prices, customer acceptance of the Company's products, cost effective high-volume manufacturing, proximity to customers, lead times, ease of installation of its products, new product and manufacturing process technology introductions by the Company and its competitors, access to new technologies and general market and economic conditions. There can be no assurance that the Company will be able to compete successfully in the future against existing or potential competitors or that the Company's operating results will not be adversely affected by increased price competition. In addition, there can be no assurance that the Company's customers will not manufacture thermal management products internally rather than purchase them from the Company.

The Company experiences competition from three relatively large providers of thermal management products: Wakefield Engineering, Inc., a wholly owned subsidiary of Alpha Technologies Group, Inc.; Thermalloy, a division of Bowthorpe plc, a United Kingdom based conglomerate that also owns heat sink manufacturers in Europe and Hong Kong; and International Electronics Research Corp., a subsidiary of Dynamics Corporation of America. In addition, there are a large number of smaller heat sink companies, as well as hundreds of machine shops that fabricate heat sinks, usually under subcontract with an OEM customer.

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16 Further, some aluminum die casters offer cast heat sinks, and a number of aluminum extruders sell heat sink products and fabrication capability, including aluminum extruders serving the automotive industry and the power conversion market.

Fluent currently competes with a number of privately held companies, primarily on the basis of product performance. In the market for software specifically designed to model thermal management problems in electronics, the leading software companies include Flowmerics, Inc., located in the United Kingdom. To the extent that Fluent expands into additional application-specific markets, it will encounter additional competition from software companies already serving such specific markets. In addition, certain CFD software is available in the public domain.

INTELLECTUAL PROPERTY

The Company believes that the success of its business, particularly the business of its Fluent subsidiary, will depend in part upon its intellectual property, including patents, copyrights, trade secrets, know-how and continuing technology innovation. The Company has a policy of seeking patents when appropriate on inventions concerning new products and improvements as part of its ongoing research, development and manufacturing activities. In addition, Fluent copyrights all of its software products. The Company also has licenses to use the patents of its Aavid Air joint venture and certain MII patents relating to heat sinks and attachment devices, for which it pays royalties. The Company also relies upon trade secret protection for its confidential and proprietary information. There can be no assurance that any steps taken by the Company to protect its intellectual property will be adequate to prevent misappropriation, that any patents or copyrights issued to the Company will not be invalidated, circumvented or challenged or that rights granted thereunder will provide a competitive advantage. In addition, the laws of certain territories in which the Company's products are, or may be, developed, manufactured or sold, including Asia, Europe and Latin America, may not provide the Company's products and intellectual property rights with the same degree of protection as the laws of the United States. Furthermore, there can be no assurance that others will not independently develop technologies that are similar or superior to the Company's technology and obtain patents or copyrights thereon. In such event, the Company may not be able to license such technology on reasonable terms, or at all. Although the Company believes that its products and technology do not infringe upon proprietary rights of others, there can be no assurance that third parties will not assert infringement claims in the future. Moreover, litigation may be necessary in the future to enforce the Company's patents, copyrights and other intellectual property rights, to protect the Company's trade secrets, to determine the validity and scope of the proprietary rights of others, or to defend against claims of infringement or invalidity. Such litigation could result in substantial costs and diversion of resources and could have a materially adverse effect on the Company's financial condition and results of operations. See "Item 3. Legal Proceedings."

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17 REGULATORY MATTERS

Heat sink manufacturing requires the use of chemicals. As a result, the Company is subject to a variety of federal, state and local environmental laws relating to the storage, discharge, handling, emission, generation, manufacture, use and disposal of chemicals, solid and hazardous waste and other toxic and hazardous materials used to manufacture the Company's products. The Company's operations are also governed by laws and regulations relating to workplace safety and worker health, principally the Occupational Safety and Health Act and regulations thereunder which, among other requirements, establish noise and dust standards. The Company believes that it has been operating its facilities in substantial compliance in all material respects with existing laws and regulations. However, the Company cannot predict the nature, scope or effect of legislation or regulatory requirements that could be imposed or how existing or future laws or regulations will be administered or interpreted with respect to products or activities to which they have not previously applied. Compliance with more stringent laws or regulations, as well as more vigorous enforcement policies of regulatory agencies, could require substantial expenditures by the Company and could adversely affect its results of operations.

BACKLOG

The Company's thermal management products typically are produced and shipped within two months of the receipt of orders and, accordingly, the Company operates with little backlog. As a result, net sales in any quarter generally are dependent on orders booked and shipped in that quarter. All orders are subject to cancellation or rescheduling by customers. Because of the Company's quick turn of orders to shipments, the timing of orders, delivery intervals, customer and product mix and the possibility of customer changes in delivery schedules, the Company does not believe its backlog at any particular date is a reliable indicator of actual sales for any succeeding period.

EMPLOYEES

As of December 31, 1996, the Company had a total of 1,279 employees. Of the total employees, 117 are in sales and marketing functions, 115 are in administration, 77 are in research and development, and the remaining are in technical support and manufacturing. None of the Company's employees are represented by labor unions or collective bargaining units. The Company believes that its relationship with its employees is good. The Company also believes that its future success will depend in large part on its ability to continue to attract and retain highly skilled employees and to train its existing employees in more technologically advanced manufacturing processes.

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EXECUTIVE OFFICERS OF THE COMPANY


              The executive officers at March 28, 1997 were as follows:

NAME                                 AGE       POSITION
- ----                                 ---       --------
Ronald F. Borelli................    60        President, Chief Executive Officer and Chairman of the
                                               Board of Directors

D. Max Henderson.................    56        President and Chief Operating Officer of Aavid Engineering,
                                               and Director of the Company

Bharatan R. Patel................    48        President and Chief Executive Officer of Fluent

Mark Brown.......................    43        Vice President -- Finance and Chief Financial Officer

John W. Mitchell.................    48        Vice President and General Counsel

Henry M. Caira...................    59        Vice President -- Quality and Customer Assurance of Aavid
                                               Engineering

George P. Dannecker..............    47        Vice President -- Marketing and Sales of Aavid Engineering

Edward F. Goucher................    53        Vice President -- Materials of Aavid Engineering

H. Ferit Boysan..................    49        Managing Director -- Fluent European Operations

Linda Spencer-Green..............    44        Chief Financial Officer of Fluent


Ronald F. Borelli became Chairman of the Board, Chief Executive Officer and President of the Company on October 15, 1996. He has been a director of the Company since October 1993. Mr. Borelli was formerly the chief executive officer and a director of Spectra, Inc., a hot melt ink jet company focusing on color printers. Mr. Borelli joined

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19 Spectra in March 1989 as chief executive officer. From 1982 to March 1989 he was a senior vice president of SCI Systems. Prior thereto he spent 20 years at Honeywell.

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20 D. Max Henderson joined Aavid Engineering in March 1995 as President and Chief Operating Officer, responsible for overseeing all of Aavid Engineering's operations, and at that time became a director of the Company. Mr. Henderson served as president of Panduit Corp., a manufacturer of wiring and communication products for electrical, electronic and telecommunications markets, from 1984 to 1993, president-international of Panduit from 1993 to March 1995 and in other capacities with Panduit from 1976 to 1993. Mr. Henderson served as president of the switch division of Oak Industries from 1973 to 1976, and in various capacities at Motorola, Inc. from 1963 to 1973, ending as assistant general manager of Motorola Taiwan Electronics.

Bharatan R. Patel, Ph.D., has been the President and Chief Executive Officer of Fluent since 1988, when Fluent was formed as a subsidiary of Creare Inc. ("Creare"), an engineering consulting firm. Dr. Patel joined Creare in 1976, serving in various capacities including principal engineer and vice president, and established the Fluent division upon its formation in 1983. Prior to joining Creare, Dr. Patel worked as a senior engineer from 1971 to 1976 in the Power Systems Group of Westinghouse Electric Corporation.

Mark Brown joined Aavid Engineering in January 1993 as Finance Manager and became Vice President -- Finance and Chief Financial Officer of the Company in November 1995. Mr. Brown has indicated his intention to leave the Company prior to the end of 1997. From 1982 to 1985 and from 1987 until he joined the Company, Mr. Brown served in various financial capacities for ABA Industries, Inc., an aerospace parts company, most recently as controller. Mr. Brown was corporate finance manager of Fotomat Corporation from 1985 to 1987. From 1980 to 1982, Mr. Brown was in the consulting division of Arthur Andersen LLP. Mr. Brown is a certified public accountant.

John W. Mitchell joined the Company in December 1995 as Vice President and General Counsel. From January 1985 until he joined the Company, Mr. Mitchell was a partner in Sulloway & Hollis, a Concord, New Hampshire law firm, where he served as Aavid Engineering's principal outside legal counsel since May 1985.

Henry M. Caira joined Aavid Engineering in July 1992 as Director, Quality Assurance, served as acting Vice President -- Operations from August 1993 to August 1994 and has been Vice President-Quality and Customer Assurance since August 1994. Prior to joining Aavid, Mr. Caira was senior manager, quality control/assurance of Hadco Corporation, a manufacturer of printed circuit boards. Mr. Caira is also department chairperson and a professor at the New Hampshire Vocational and Technical College.

George P. Dannecker joined Aavid Engineering in January 1994 as Vice President -- Marketing and Sales. Prior to joining Aavid Engineering, Mr. Dannecker was employed by Concord Communications, Inc., a telecommunications software company, where he was vice president-sales and service from March 1986 to January 1994.

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21 Edward F. Goucher joined Aavid Engineering in July 1995 as Vice President -- Materials. From June 1994 until joining Aavid Engineering, Mr. Goucher was senior vice president and general manager of Data Electronic Devices, a contract manufacturing company. From 1979 to June 1994, Mr. Goucher worked for Digital Equipment Corporation, holding various management positions in manufacturing operations, corporate inventory, corporate manufacturing and logistics, field service materials and plant materials.

H. Ferit Boysan, Ph.D., has been Managing Director of Fluent's European operations since 1991. From 1986 to 1991 Dr. Boysan was the managing director of Flow Simulations, Ltd., the European distributor of Fluent products until the formation of Fluent Europe in 1991. Dr. Boysan was one of the original developers of Fluent's CFD software.

Linda Spencer-Green joined Fluent in 1988 as its Chief Financial Officer. Prior to joining Fluent, Ms. Spencer-Green was a management consultant with Smith, Batchelder & Rugg, an accounting firm, from 1984 to 1986 and an analyst in the Operating Plans and Analysis-Financial/Modeling Analyst Research Services group of Federated Stores, Inc., from 1980 to 1983. Ms. Spencer-Green is a certified public accountant.