Paul Mueller Company Releases Its 2008 Second Quarter Earnings Report

Springfield, Missouri


SPRINGFIELD, Mo., July 21, 2008 (PRIME NEWSWIRE) -- Paul Mueller Company (Pink Sheets:MUEL) today released its second quarter report for the period ended June 30, 2008, 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
                --------------------------  --------------------------
                    2008          2007         2008           2007
                ------------  ------------  ------------  ------------

 Net Sales      $ 50,176,000  $ 53,740,000  $102,031,000  $103,279,000
 Cost of
  Sales           41,218,000    44,574,000    84,735,000    85,593,000
                ------------  ------------  ------------  ------------
   Gross
    Profit      $  8,958,000  $  9,166,000  $ 17,296,000  $ 17,686,000
 Selling,
  General and
  Administration
  Expense          7,433,000     6,666,000    14,220,000    12,420,000
                ------------  ------------  ------------  ------------
   Operating
    Income      $  1,525,000  $  2,500,000  $  3,076,000  $  5,266,000
 Other Income
  (Expense)         (124,000)      308,000       116,000       499,000
                ------------  ------------  ------------  ------------
 Income before
  Provision
  for Income
  Taxes         $  1,401,000  $  2,808,000  $  3,192,000  $  5,765,000
 Provision
  for Income
  Taxes              481,000     1,022,000     1,136,000     2,095,000
                ------------  ------------  ------------  ------------
 Net Income     $    920,000  $  1,786,000  $  2,056,000  $  3,670,000
                ============  ============  ============  ============

 Earnings per
  Common
  Share -
    Basic              $0.79         $1.55         $1.78         $3.18
    Diluted            $0.78         $1.52         $1.74         $3.13



                                      Twelve Months Ended
                                             June 30
                                 -----------------------------
                                     2008             2007
                                 ------------     ------------

 Net Sales                       $239,899,000     $196,575,000
 Cost of
  Sales                           200,001,000      162,172,000
                                 ------------     ------------
   Gross
    Profit                       $ 39,898,000     $ 34,403,000
 Selling,
  General and
  Administration
  Expense                          27,075,000       24,511,000
                                 ------------     ------------
   Operating
    Income                       $ 12,823,000     $  9,892,000
 Other Income
  (Expense)                          (802,000)         539,000
                                 ------------     ------------
 Income before
  Provision
  for Income
  Taxes                          $ 12,021,000     $ 10,431,000
 Provision
  for Income
  Taxes                             4,549,000          568,000
                                 ------------     ------------
 Net Income                      $  7,472,000     $  9,863,000
                                 ============     ============

 Earnings per
  Common
  Share -
    Basic                               $6.47            $8.56
    Diluted                             $6.35            $8.43


 NOTES:   1)   The second quarter of 2008 includes the results for
               Mueller B.V., a wholly owned Dutch subsidiary, which
               acquired all the outstanding stock of Paltrok Beheer
               B.V. as of April 18, 2008, the acquisition date.
               Mueller B.V.'s sales were $6,025,000, and net income
               was $347,000 for the second quarter of 2008. Mueller
               B.V.'s results for the quarter were adversely affected
               by amortization of $349,000, after tax, of an
               intangible asset (the value of the backlog at the
               acquisition date) and a settlement provision of
               $248,000, after tax. The backlog reported as of June
               30, 2008, includes $14,564,000 for Mueller B.V.

          2)   Net income for the second quarter of 2008 was adversely
               affected by an increase in the LIFO reserve of
               $154,000, after tax, while net income for the second
               quarter of 2007 was adversely affected by an increase
               in the LIFO reserve of $1,538,000, after tax. Net
               income for the six months ended June 30, 2008, was
               adversely affected by an increase in the LIFO reserve
               of $384,000, after tax, while net income for the first
               six months ended June 30, 2007, was adversely affected
               by an increase in the LIFO reserve of $2,122,000, after
               tax.

          3)   The effective tax rate for the twelve months ended June
               30, 2007, varied from the statutory rate (34%) due to a
               noncash credit of $3,157,000 recorded during the fourth
               quarter of 2006 to reduce the remaining balance of the
               valuation allowance established during 2004 for all of
               the Company's net deferred tax assets.


 ---------------------------------------------------------------------
                 SUMMARIZED CONSOLIDATED BALANCE SHEETS
 ---------------------------------------------------------------------

                                             June 30,     December 31,
                                               2008           2007
                                           ------------   ------------

  Current Assets                           $ 69,601,000   $ 69,785,000
  Net Property, Plant, and Equipment         37,566,000     27,415,000
  Other assets                                8,420,000      4,932,000
                                           ------------   ------------
      Total Assets                         $115,587,000   $102,132,000

  Current Liabilities                      $ 57,000,000   $ 57,218,000
  Long-Term Debt                             14,890,000      3,083,000
  Other Long-Term Liabilities                15,601,000     14,434,000
  Shareholders' Investment                   28,096,000     27,397,000
                                           ------------   ------------
      Total Liabilities and
       Shareholders' Investment            $115,587,000   $102,132,000

  Book Value per Common Share                    $23.15         $22.86

  Backlog                                  $ 88,163,000   $ 69,270,000


            

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