10-Q 1 d10q.htm FORM 10-Q FOR BRIDGFORD FOODS CORPORATION
Table of Contents

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 


 

FORM 10-Q

 


 

(Mark one)

x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES AND EXCHANGE ACT OF 1934

 

For the quarterly period ended January 21, 2005

 

OR

 

¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the transition period from

 

Commission file number 0-2396

 


 

BRIDGFORD FOODS CORPORATION

(Exact name of Registrant as specified in its charter)

 


 

California   95-1778176

(State or other jurisdiction of

incorporation or organization)

 

(I.R.S. Employer

identification number)

 

1308 N. Patt Street, Anaheim, CA 92801

(Address of principal executive offices-Zip code)

 

714-526-5533

(Registrant’s telephone number, including area code)

 


 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months ( or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.    Yes  x    No  ¨

 

Indicate by check mark whether the registrant is an accelerated filer (as defined in Rule 12b-2 of The Exchange Act).    Yes  ¨    No  x

 

As of March 7, 2005 the registrant had 9,998,000 shares of common stock outstanding.

 


(end of cover page)


Table of Contents

BRIDGFORD FOODS CORPORATION

FORM 10-Q QUARTERLY REPORT

INDEX

 

References to “Bridgford Foods” or the “Company” contained in this Quarterly Report on Form 10-Q refer to Bridgford Foods Corporation.

 

          Page

Part I. Financial Information     
    Item 1.    Financial Statements     
     a. Consolidated Condensed Balance Sheets at January 21, 2005 (unaudited) and October 29, 2004    3
     b. Consolidated Condensed Statements of Operations for the twelve weeks ended January 21, 2005 and January 23, 2004 (unaudited)    4
     c. Consolidated Condensed Statements of Shareholders’ Equity and Comprehensive Income (Loss) for the twelve weeks ended January 21, 2005 and January 23, 2004 (unaudited)    4
     d. Consolidated Condensed Statements of Cash Flows for the twelve weeks ended January 21, 2005 and January 23, 2004 (unaudited)    5
     e. Notes to Consolidated Condensed Financial Statements (unaudited)    6
    Item 2.    Management’s Discussion and Analysis of Financial Condition and Results of Operations    9
    Item 3.    Quantitative and Qualitative Disclosures about Market Risk    11
    Item 4.    Controls and Procedures    11
Part II. Other Information     
    Item 6.    Exhibit and Reports on Form 8-K    13
Signatures    14

 

Items 1-5 of Part II. have been omitted because they are not applicable with respect to the current reporting period.

 

2


Table of Contents

Part I. Financial Information

 

Item 1. a.

 

BRIDGFORD FOODS CORPORATION

CONSOLIDATED CONDENSED BALANCE SHEETS

(in thousands, except per share amounts)

 

     January 21
2005


    October 29
2004


 
     (Unaudited)        
ASSETS                 

Current assets:

                

Cash and cash equivalents

   $ 10,494     $ 7,972  

Accounts receivable, less allowance for doubtful accounts of $1,015 and $1,118, respectively and promotional allowances of $2,431 and $2,368, respectively

     9,920       11,173  

Inventories (Note 2)

     19,432       22,478  

Prepaid expenses and other current assets

     2,992       2,778  
    


 


Total current assets

     42,838       44,401  

Property, plant and equipment, less accumulated depreciation of $48,153 and $47,120

     16,068       16,755  

Other non-current assets

     13,492       13,786  
    


 


     $ 72,398     $ 74,942  
    


 


LIABILITIES AND SHAREHOLDERS’ EQUITY                 

Current liabilities:

                

Accounts payable

   $ 3,937     $ 3,737  

Accrued payroll, advertising and other expenses

     6,622       8,015  

Income taxes payable

     —         913  
    


 


Total current liabilities

     10,559       12,665  
    


 


Non-current liabilities

     12,782       13,613  
    


 


Contingencies and commitments (Note 6)

                

Shareholders’ equity:

                

Preferred stock, without par value Authorized - 1,000 shares Issued and outstanding - none

     —         —    

Common stock, $1.00 par value Authorized - 20,000 shares Issued and outstanding - 9,999 and 10,002 shares

     10,056       10,059  

Capital in excess of par value

     14,488       14,506  

Retained earnings

     26,636       26,832  

Accumulated other comprehensive loss

     (2,123 )     (2,733 )
    


 


       49,057       48,664  
    


 


     $ 72,398     $ 74,942  
    


 


 

See accompanying notes to consolidated condensed financial statements.

 

3


Table of Contents

Item 1. b.

 

BRIDGFORD FOODS CORPORATION

CONSOLIDATED CONDENSED STATEMENTS OF OPERATIONS

(Unaudited)

 

     (in thousands, except per share amounts)

 
     12 weeks ended     12 weeks ended  
    

January 21

2005


   

January 23

2004


 

Net sales

   $ 33,591     $ 35,322  
    


 


Cost of products sold, excluding depreciation

     22,571       23,866  

Selling, general and administrative expenses

     10,308       10,664  

Depreciation

     1,028       1,014  
    


 


       33,907       35,544  
    


 


Loss before taxes

     (316 )     (222 )

Income tax benefit

     (120 )     (84 )
    


 


Net loss

   $ (196 )   $ (138 )
    


 


Basic loss per share

   $ (.02 )   $ (.01 )
    


 


Basic shares computed

     10,000       10,265  
    


 


Diluted loss per share

   $ (.02 )   $ (.01 )
    


 


Diluted shares computed

     10,000       10,265  
    


 


Cash dividends paid per share

   $ .00     $ .03  
    


 


 

Item 1. c.

 

CONSOLIDATED CONDENSED STATEMENTS OF SHAREHOLDERS’ EQUITY AND COMPREHENSIVE INCOME (LOSS)

(Unaudited)

(in thousands, except per share amounts)

 

                            

Accumulated

other

comprehensive

income (loss)


       
                

Capital

in excess

of par


               
     Common Stock

     

Retained

earnings


         
     Shares

    Amount

          Total

 

October 31, 2003

   10,276     $ 10,333     $ 16,340     $ 27,321     $ (1,661 )   $ 52,333  

Shares repurchased

   (21 )     (21 )     (152 )                     (173 )

Cash dividends ($.03 per share)

                           (308 )             (308 )

Net loss

                           (138 )             (138 )
                                          


Comprehensive loss

                                           (138 )
    

 


 


 


 


 


January 23, 2004

   10,255     $ 10,312     $ 16,188     $ 26,875     $ (1,661 )   $ 51,714  
    

 


 


 


 


 


October 29, 2004

   10,002     $ 10,059     $ 14,506     $ 26,832     $ (2,733 )   $ 48,664  

Shares repurchased

   (3 )     (3 )     (18 )                     (21 )

Cash dividends ($.00 per share)

                                           —    

Net loss

                           (196 )             (196 )

Other comprehensive income (loss):

                                              

Unrealized gain on investment

                                   —         —    

Minimum pension liability

                                   610       610  
                                          


Comprehensive income

                                           414  
    

 


 


 


 


 


January 21, 2005

   9,999     $ 10,056     $ 14,488     $ 26,636     $ (2,123 )   $ 49,057  
    

 


 


 


 


 


 

See accompanying notes to consolidated condensed financial statements.

 

4


Table of Contents

Item 1. d.

 

BRIDGFORD FOODS CORPORATION

CONSOLIDATED CONDENSED STATEMENTS OF CASH FLOWS

(Unaudited)

 

     12 weeks ended
January 21
2005


    12 weeks ended
January 23
2004


 
     (in thousands)     (in thousands)  

Cash flows from operating activities:

                

Net loss

   $ (196 )   $ (138 )

Income charges not affecting cash:

                

Depreciation

     1,028       1,014  

Provision for losses on accounts receivable

     (117 )     0  

Effect on cash of changes in assets and liabilities:

                

Accounts receivable, net

     1,370       1,286  

Inventories

     3,046       2,211  

Prepaid expenses and other current assets

     (214 )     94  

Other non-current assets

     (97 )     149  

Accounts payable

     200       (1,289 )

Accrued payroll, advertising and other expenses

     (1,393 )     318  

Income taxes payable

     (913 )     0  

Non-current liabilities

     170       (272 )
    


 


Net cash provided by operating activities

     2,884       3,373  
    


 


Cash used in investing activities:

                

Additions to property, plant and equipment

     (341 )