Institutional Desktop Pass members
get seven pre-IPO rankings….




. PRICE TO EARNINGS (lower is better)





. PRICE TO SALES (lower is better)





. PRICE TO BOOK VALUE (lower is better)





. PRICE TO TANGIBLE BOOK VALUE (lower is better)











. SCORECARD RATING SYSTEM

Mgt

Market

Market Do-

Proprie-

Total

1-5, 5 is high



Growth

mination

tary

rating

20 is perfect


1 to 5

1 to 5

1 to 5

1 to 5

20 max








. Business Model Rating






A = high growth market, potential leader; B = more competitive market;



C='public venture capital'













. Opening Premium Star Ratings:






For DesktopPass members only













PLUS unique, exclusive COMPARE & CONTRAST research











Here's an example:







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Financial Performance & Scoring -- © 2003 Gaskins IPO Desktop/IPOdesktop


Updated Sunday 9-14 at 12:00 pm pacific





Opening Premium Star Ratings:

for DesktopPass Members










Business Model Rating Criteria






A = high growth market, potential leader; B = more competitive market; C='public venture capital'

. IPO Price to annualized Sales Ratio





Numerator


Denominator





IPO market capitalization…

Last quarter's revenues times 4



(post-IPO # of shares times mid-point of IPO price range)




. IPO Price to annualized Earning (loss) Ratio





Numerator


Denominator





IPO market cap


Annualized Earnings 




Week of Sept 15







NAME/symbol

IPO Mrkt

Price /

Price /

Price /

Price /

% offered


Cap (mm)

Sales

Earnings

BookValue

TangibleBV

in IPO

National FinPtr(NFP)*

693

1.6

22

1.6

-25.6

29%

*earnings adjusted for amortization & impairment to compare with others in the sector, see NFP below








Financial performance, ratings, scorings & analysis






Last 4 quarters


IPO

Price / 


1

2

3

4

Mkt Cap

Sales



(when available)


(mm)

Week of Sept 15







National Fin Ptr

NFP, 3-Stars, C+ (see scorecard below)



Distributor of financial services products





New York, NY

2001 yr

2002 yr

June 6 mos

June 3 mos

IPO Mkt

Price / 

Commissns, fees(mm)

$278

$361

$216

$108

Cap (mm)

Sales

Gross Margin (%)

22.1%

20.6%

21.1%

21.1%

$693

Net income (mm)

-5.7

11.6

6.4

3.2

@$22

1.6

Profit (loss) Margin %

-2.1%

3.2%

3.0%

3.0%



Adjustment to compare p/e ratios with companies listed below




. Add Amortization



8




. Add Impairment (loss--NFP overpaid for acquis)

10




Less taxes (48% rate)



8.6




Add to net income



9.4




Adjusted income



15.8

7.9



VALUATION RATIOS

IPO Mrkt

Price /

*Price /

Price /

Price /

% offered


Cap (mm)

Sales

Earnings

BookValue

TangibleBV

in IPO

National FinPtr(NFP)

693

1.6

22

1.6

-25.6

29%

*Adjusted for amortization & impairment, after taxes, to compare with the sector


SCORECARD


Mgt

Market

Market Do-

Proprie-

Total

1-5, 5 is high



Growth

mination

tary

rating

20 is perfect


2

2

2

1

7

Business







. Distributes financial services products to high net worth individuals and small-to-medium-sized

corporations. Founded in 1998






. Operates a national distribution network with 1,300 producers in 40 states and Puerto Rico with

132 owned firms and 180 affiliated third-party distributors




. Historical results achieved through acquisitions & internal growth



Products & Services







. Life insurance and estate planning, corporate and executive benefits;



and financial planning and investment advisory services




Suppliers







. AIG American General, American Funds, Fidelity Advisor, GE Capital, The Hartford, John Hancock,

Lincoln Financial Group, Phoenix Life Insurance Company and Travelers Life and Annuity


Risk







. Eliminaton or modification of the federal estate tax could adversely affect the life insurance

and estate planning business






Competitors







. National competitors include Marsh & McLennan Companies, Inc., Aon Corporation, Hilb,

Rogal & Hamilton, Arthur J. Gallagher, U.S.I. Holdings, Brown & Brown, & Willis Group Holdings

. Regional competitors include local brokerage firms and regional banks, consulting firms,


third-party administrators, producer groups and insurance companies



Use of $200 mm Proceeds






. 39% to NFP, 71% to selling shareholders





. Repay debt







Dividends







. NFP expects to pay $.10 per quarter in cash dividends




=======================================




COMPARE & CONTRAST -- insurance brokerage & financial products



Earnings projections, recommendations, prices, ratios as of 9/12/03



The last three companies from this industry sector to go public are listed



below, with the underlying industry sector index.





NAME/symbol

Mrkt

Price /

Price /

Price /

Price /

Price


Cap (mm)

Sales

Earnings

BookValue

TangibleBV

9-12-03

Hub Int'l (HBG)

521

1.8

12.9

1.6

-21.7

17.40

. Hub International (NYSE: HBG), is a Chicago-based insurance brokerage offering insurance,

employee benefits, investment and risk-management products & services



. +24.3% from $14 IPO on 6-7-02

52-week Price Range

High $19.66 Low $11.45 Last $17.40

. # of brokers following the co.: 4

Ave rating: "Strong Buy"

Ave price target:

$18-$20

. Estimated Consensus EPS:

Dec./2002A: $1.06; Dec./2003E: $1.16; Dec./2004E: $1.34








U.S.I Holdings (USIH)

580

1.7

19.3

2.7

-6.7

11.92

U.S.I. Holdings (Nasdaq: USIH), a San Francisco-based distributor of insurance & financial products

and services







. +19.2% from $10 IPO on 10-22-02

52-week Price Range:

High:$12.61 Low:$9.60 Last:$11.92

. # of brokers following the co.: 5

Average rating: "Buy"

Ave price target:

$13-$14

. Estimated Consensus EPS:

Dec./2002A: $0.70; Dec./2003E: $0.97; Dec./2004E: $1.16








Willis Grp (WSH)

4620

2.3

14.4

4.4

-53.1

30.01

Willis Group Holdings (NYSE: WSH), a Bermuda-based insurance broker



. +122.3% from $10 IPO on 6-11-02

52-week Price Range:

High:$37.14 Low:$23.48 Last:$30.47

. # of brokers following the co.: 11

Average rating: "Buy"

Ave price target:

$30

. Estimated Consensus EPS:

Dec./2002A: $1.62, Dec./2003E: $2.20, Dec./2004E: $2.56








Ratio comparison summary -- based on annualizing last reported quarter's results


NAME/symbol

Mrkt

Price /

Price /

Price /

*Price /

Price


Cap (mm)

Sales

Earnings

BookValue

TangibleBV

9-12-03

As reported in the financial statements





Hub Int'l (HBG)

521

1.8

12.9

1.6

-21.7

17.40

U.S.I Holdings (USIH)

580

1.7

19.3

2.7

-6.7

11.92

Willis Grp (WSH)

4620

2.3

14.4

4.4

-53.1

30.01

National Fin Ptr

693

1.6

54

1.6

-25.6

21 to 23

*When Price-to-Tangible Book Value is negative, a higher absolute number is better

Adjusted for amortization & impairment, after taxes (note: USIH pays no taxes)


Hub Int'l (HBG)

521

1.8

12.3

1.6

-21.7

17.40

U.S.I Holdings (USIH)

580

1.7

11.2

2.7

-6.7

11.92

Willis Grp (WSH)

4620

2.3

14.4

4.4

-53.1

30.01

National Fin Ptr(NFP)

693

1.6

22

1.6

-25.6

21 to 23

Notice that NFP has...







. Lowest price-to-sales ratio






. Tied for the lowest price-to-book ratio





. 2nd 'best' price-to-tangible book value ratio





. Highest P/E ratio, based on annualizing last quarter's reported results










Industry Sector Index







DJ Insurance, Property & Casualty Index:





52-week Price Range:

High: 267.92 (9/5/03), Low: 207.77 (3/13/03), Dec. 31, 2002: 239.30

2003 Price Range:

High: 267.92 (9/3/03), Low: 239.30 (3/13/03), Last: 267.92 (9/5/03)


One-Year Percentage Change:






Insurance, Property & Casualty Index: up 10.85%




Nasdaq Composite: up 43.46%






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