Paul Mueller Company Reports Its Second Quarter Earnings for 2006

Springfield, Missouri


SPRINGFIELD, Mo., Aug. 2, 2006 (PRIMEZONE) -- Paul Mueller Company (Pink Sheets:MUEL) today released its second quarter report for the period ended June 30, 2006, as follows:


                Paul Mueller Company and Subsidiaries

                           ----------------
                           SIX-MONTH REPORT
                           ----------------
                              (Unaudited)

                 ------------------------------------
                 CONSOLIDATED SUMMARIES OF OPERATIONS
                 ------------------------------------

                       Three Months Ended         Six Months Ended
                             June 30                   June 30
                    ------------------------  ------------------------
                        2006         2005         2006         2005
                    -----------  -----------  -----------  -----------
 Net Sales          $34,115,000  $34,516,000  $59,591,000  $67,299,000
 Cost of Sales       28,305,000   27,971,000   48,863,000   53,124,000
                    -----------  -----------  -----------  -----------
  Gross Profit      $ 5,810,000  $ 6,545,000  $10,728,000  $14,175,000
 Selling, General
  and Admin.
  Expenses            5,092,000    5,891,000   10,055,000   10,929,000
                    -----------  -----------  -----------  -----------
   Operating Income $   718,000  $   654,000  $   673,000  $ 3,246,000
 Other Income           228,000       90,000      454,000      203,000
                    -----------  -----------  -----------  -----------
  Income before
   Provision for
   Income Taxes     $   946,000  $   744,000  $ 1,127,000  $ 3,449,000
 Provision (Benefit)
  for Income Taxes      264,000      399,000      298,000    1,079,000
                    -----------  -----------  -----------  -----------
   Net Income
    (Loss)          $   682,000  $   345,000  $   829,000  $ 2,370,000
                    ===========  ===========  ===========  ===========

 Earnings (Loss) per
  Common Share
   Basic            $      0.59  $      0.29  $      0.72  $      2.02
   Diluted          $      0.59  $      0.29  $      0.71  $      2.01


                                Twelve Months Ended
                                      June 30
                           ------------------------------
                                2006             2005
                           -------------    -------------
 Net Sales                 $ 130,425,000    $ 136,526,000
 Cost of Sales               105,722,000      113,320,000
                           -------------    -------------
  Gross Profit             $  24,703,000    $  23,206,000
 Selling, General and
  Admin. Expenses             20,430,000       20,010,000
                           -------------    -------------
   Operating Income        $   4,273,000    $   3,196,000
 Other Income                    542,000          379,000
                           -------------    -------------
     Income before
       Provision for

       Income Taxes        $   4,815,000    $   3,575,000
 Provision (Benefit) for
   Income Taxes                 (261,000)       5,714,000
                           -------------    -------------
     Net Income (Loss)     $   5,076,000    $  (2,139,000)
                           =============    =============

 Earnings (Loss)
  per Common Share -
     Basic                 $        4.40    $       (1.83)
     Diluted               $        4.36    $       (1.83)


                         --------------------
                         FINANCIAL HIGHLIGHTS
                         --------------------

                                  June 30           December 31
                                    2006               2005
                                -----------         -----------
 Total Assets                   $70,532,000         $55,171,000

 Working Capital                $ 6,984,000         $ 7,705,000

 Current Ratio                     1.16 : 1            1.28 : 1

 Net Worth                      $20,868,000         $21,449,000

 Book Value Per Share           $     17.78         $     18.46

 Backlog                        $54,644,000         $37,027,000


 NOTES:
 ------
  1) The effective tax rate for the three months and six months
     ended June 30, 2006, varied from the statutory rate (34%) due to
     the effect of the alternative minimum tax. The effective rate for
     the quarter ended June 30, 2005, varied from the statutory rate
     (34%) due to a non-cash charge made during the second quarter of
     $520,000, after tax, and has been treated differently for book
     and tax purposes; and the effective rate for the six months ended
     June 30, 2005, was lower than the statutory rate (34%) due to
     utilization of a net operating loss carryforward and tax credits.

  2) The effective tax rate for the twelve months ended June 30,
     2006, varied from the statutory rate (34%) due to the effect
     of the alternative minimum tax and a partial reduction of the
     valuation allowance established during 2004 for all the Company's
     net deferred tax assets.

  3) The tax provision for the twelve months ended June 30, 2005,
     included a non-cash charge of $6,193,000 recorded during 2004 to
     establish a valuation allowance for all the Company's net
     deferred tax assets. A consolidated cumulative loss before tax
     was incurred during the three-year period ended December 31,
     2004, and is sufficient objective evidence to preclude the
     assertion that the ultimate realization of the net deferred tax
     assets is more likely than not; and a full valuation allowance
     was required under the provisions of Statement of Financial
     Accounting Standards (SFAS) No. 109, "Accounting for Income
     Taxes." The consolidated cumulative loss before tax was
     attributable principally to LIFO provisions recorded during the
     three years ended December 31, 2004, due to a significant
     increase in stainless steel prices.


            

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