"By feeding off the inventory left behind by dot-com failures, Overstock grew quickly, boosting revenue from less than $2 million in 1999 to more than $40 million in 2001. Although the company began to call itself profitable halfway through 2000, its SEC filing shows that it actually lost $8 million in 1999, $21 million in 2000 and $13 million in 2001. Overstock said it has about $10 million in cash and reserves and will use the proceeds of its IPO for marketing, debt payment and general corporate purposes."
Here are filing details and their S1.
03/08/02 update: Netflix too. I guess everyone had their IPOs ready in case Paypal’s went well. Now it’s "window of opportunity open! GO, go, go!"
05/25/02 update: Online Travel Booking Site Files for Public Stock Sale.