Paul Mueller Company Reports Its Earnings for the Year 2007

Springfield, Missouri


SPRINGFIELD, Mo., Feb. 27, 2008 (PRIME NEWSWIRE) -- Paul Mueller Company (Pink Sheets:MUEL) today reported its earnings for the year 2007.



                 PAUL MUELLER COMPANY AND SUBSIDIARIES
                 CONSOLIDATED SUMMARIES OF OPERATIONS
                              (UNAUDITED)

                         Three Months              Twelve Months
                      Ended December 31          Ended December 31   
                  ------------------------  --------------------------
                     2007         2006          2007          2006 
                  -----------  -----------  ------------  ------------
 Net Sales        $79,444,000  $56,598,000  $241,147,000  $152,887,000
 Cost of Sales     63,578,000   45,719,000   200,859,000   125,442,000
                  -----------  -----------  ------------  ------------
    Gross 
     Profit       $15,866,000  $10,879,000  $ 40,288,000  $ 27,445,000

 Selling, General 
  & Administrative
  Expenses          6,298,000    6,490,000    25,275,000    22,146,000
                  -----------  -----------  ------------  ------------
    Operating 
     Income       $ 9,568,000  $ 4,389,000  $ 15,013,000  $  5,299,000

 Other Income 
  (Expense)        (1,103,000)    (173,000)     (419,000)      494,000
                  -----------  -----------  ------------  ------------
 Income before 
  Provision
  (Benefit) 
  for Income 
  Taxes           $ 8,465,000  $ 4,216,000  $ 14,594,000  $  5,793,000

 Provision 
  (Benefit)
  for Income 
  Taxes             3,276,000   (1,779,000)    5,508,000    (1,229,000)
                  -----------  -----------  ------------  ------------
 Net Income       $ 5,189,000  $ 5,995,000  $  9,086,000  $  7,022,000
                  ===========  ===========  ============  ============

 Earnings per 
  Common Share:
   Basic          $      4.49  $      5.21  $       7.88  $       6.10
   Diluted        $      4.42  $      5.12  $       7.74  $       6.04


 NOTES: 1) Fourth quarter 2007 results were favorably affected by an
           adjustment to the LIFO reserve, which increased net income 
           by $2,163,000, or $1.87 per share ($1.84 diluted). The 
           reduction in the inventory level during the fourth quarter 
           due to the high level of sales contributed to the 
           adjustment.
        
        2) For the year ended December 31, 2007, net income was
           adversely affected by an increase to the LIFO reserve, which
           reduced net income by $1,005,000, or $0.87 per share ($0.86
           diluted). The high price of stainless steel during 2007
           contributed to the LIFO reserve increase.
          
        3) A noncash credit of $3,157,000 was recorded during the
           fourth quarter of 2006 to reduce the balance of a valuation
           allowance established during 2004 for all of the Company's
           net deferred tax assets. The reduction in the valuation
           allowance was directly related to the improved financial
           performance of the Company during 2006 and 2005, and the
           backlog of $116,913,000 as of December 31, 2006. The noncash
           credit increased net income for 2006 by $3,157,000 and has
           been included in the tax provisions on the above
           Consolidated Summaries of Operations for the three months
           and twelve months ended December 31, 2006.
          
        4) Fourth quarter 2006 results were unfavorably affected by an
           adjustment to the LIFO reserve, which decreased net income
           by $285,000, or $0.25 per share ($0.24 diluted). The high
           year-end inventory level contributed to the adjustment.
          
        5) For the year ended December 31, 2006, net income was
           adversely affected by an increase to the LIFO reserve, which
           reduced net income by $2,202,000, or $1.91 per share ($1.89
           diluted). The increase in inventory during 2006 and the
           increase in stainless steel over the prior year contributed
           to the LIFO reserve increase.


            

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