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<SEC-DOCUMENT>0000031107-07-000079.txt : 20070726
<SEC-HEADER>0000031107-07-000079.hdr.sgml : 20070726
<ACCEPTANCE-DATETIME>20070726092317
ACCESSION NUMBER:		0000031107-07-000079
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20070726
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Regulation FD Disclosure
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20070726
DATE AS OF CHANGE:		20070726

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EASTERN CO
		CENTRAL INDEX KEY:			0000031107
		STANDARD INDUSTRIAL CLASSIFICATION:	CUTLERY, HANDTOOLS & GENERAL HARDWARE [3420]
		IRS NUMBER:				060330020
		STATE OF INCORPORATION:			CT
		FISCAL YEAR END:			0102

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-00599
		FILM NUMBER:		071000938

	BUSINESS ADDRESS:	
		STREET 1:		112 BRIDGE ST
		STREET 2:		P O BOX 460
		CITY:			NAUGATUCK
		STATE:			CT
		ZIP:			06770
		BUSINESS PHONE:		2037292255

	MAIL ADDRESS:	
		STREET 1:		112 BRIDGE STREET
		STREET 2:		P O BOX 460
		CITY:			NAUGATUCK
		STATE:			CT
		ZIP:			06770
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>form8k2nd2007.txt
<DESCRIPTION>FORM 8K 2ND QTR PRESS RELEASE
<TEXT>




                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549



                                    FORM 8-K

                                 CURRENT REPORT


                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934


                         Date of Report: July 26, 2007
                         -----------------------------
                        (Date of earliest event reported)


                               The Eastern Company
                               -------------------
             (Exact name of Registrant as specified in its charter)


         Connecticut                    0-599                 06-0330020
         -----------                    -----                 ----------
(State or other jurisdiction   (Commission File Number)      (IRS Employer
      of incorporation)                                   Identification No.)


   112 Bridge Street, Naugatuck, Connecticut                    06770
   -----------------------------------------                    -----
   (Address of principal executive offices)                   (Zip Code)


                                 (203) 729-2255
                                 --------------
                         (Registrant's telephone number,
                              including area code)




<PAGE>



Section 2 - Financial Information


     ITEM 2.02 - Results of Operations and Financial Condition

          Press  Release  dated July 26,  2007  announcing  the  second  quarter
          earnings for 2007 is attached hereto.


Section 7 - Regulation FD.

     ITEM 7.01 - Regulation FD Disclosure

          On July 26, 2007,  The Eastern  Company  released  the second  quarter
          earnings  of 2007.  A copy of the Press  Release  dated July 26,  2007
          announcing the second quarter earnings for 2007 is attached hereto.


Section 9 - Financial Statements and Exhibits

     ITEM 9.01 - (d) Exhibits

          (99) Press Release dated July 26, 2007  announcing  the second quarter
          earnings for 2007.





                                   SIGNATURES


     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
Registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned, hereunto duly authorized.


                                 The Eastern Company


Date:  July 26, 2007             By:  /s/Leonard F. Leganza
       --------------            -------------------------
                                 Leonard F. Leganza
                                 Chairman, President and Chief Executive Officer





</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>ex99second2007.txt
<DESCRIPTION>PRESS RELESE 7/26/07
<TEXT>
                                                                      Exhibit 99

FOR IMMEDIATE RELEASE


July 26, 2007


                       THE EASTERN COMPANY REPORTS RESULTS
                  FOR THE SECOND QUARTER AND SIX MONTHS OF 2007


Naugatuck,  CT-The Eastern Company (AMEX-EML) today announced the results of its
operations for the second quarter and six months of 2007.  Sales for the quarter
were $34.2 million, compared to $29.7 million for the same period in 2006, a 15%
increase, while net income was $728,000, or $0.12 per diluted share, compared to
the $1.2 million, or $0.21 per diluted share,  reported in the second quarter of
2006, a 40% decrease.

Net  sales  for the six  months of 2007 were  $86.5  million  compared  to $57.5
million for the first six months of the previous  year, a 50% increase.  Year to
date  earnings for the six month period ended June 30, 2007 were $7.5 million or
$1.25 per diluted share, compared to $2.4 million or $0.41 per diluted share for
the same period in 2006, a 218% increase.

Leonard F. Leganza,  Chairman,  President and CEO stated,  "Sales and profits in
the six month  period  were  impacted  favorably  by the sales of door  latching
system components used in a military project which up-armored  existing Humvees.
That project was completed  during the first  quarter of 2007. In addition,  the
acquisitions of Royal Lock and Summit Manufacturing, which were completed in the
latter part of 2006, contributed  approximately 11% of the sales increase in the
second quarter of 2007 and 10% of the increase in the six month period  compared
to the prior year  periods.  Excluding  the impact of the  military  project and
acquisitions,  sales  increases were  experienced in each of our "core" business
segments in both the second  quarter and six month periods  compared to the 2006
periods.  We continue to anticipate  further  increases in sales and earnings as
the year progresses."

Mr.  Leganza  continued,  "Notwithstanding  the  sales  increase  in the  second
quarter,  which was our nineteenth  consecutive quarter of improved year to year
sales,  profit margins were negatively impacted by several factors. We continued
to face the challenge of offsetting the increased costs of raw materials, energy
and health care by price  increases,  improvements  in  efficiency  or by global
outsourcing.  The quarter also reflects the amortization of intangible  expenses
related to the Royal  Lock and Summit  acquisitions.  In our  Security  Products
segment, certain higher margin products were phased out by customers in favor of
other  products  with  lower  margins,  and in our Metal  Products  segment,  we
experienced  some  challenging  problems in casting two new products  related to
military orders which resulted in higher  manufacturing costs and lower margins.
The Company  believes  the problems  associated  with these two products are now
behind us."

Mr.  Leganza  added,  "As we noted in our first  quarter  10-Q,  the  Industrial
Hardware segment was affected by the slowdown in sales of "sleeper cabs" for the
Class 8 truck market that was caused by the tighter emissions  regulations which
were enacted in the first quarter.  We expect the "sleeper cab" business to pick
up over the remainder of 2007."


<PAGE>


Mr. Leganza concluded,  "Despite the increased costs and other factors affecting
the second  quarter,  we continue to be optimistic  about our current and future
opportunities and results. The Company is continuing to seek additional military
business  including the retrofitting of additional  Humvees,  the Mine Resistant
Ambush Protected  (MRAP) program and various other projects being developed.  In
addition,  the Company continues to pursue complementary  businesses and product
lines."

The Eastern  Company is a  149-year-old  manufacturer  of  industrial  hardware,
security  products and metal  castings.  It operates from nine  locations in the
U.S., Canada,  Mexico, Taiwan and China. The diversity of the Company's products
helps it to respond to the changing requirements of a broad array of markets.

Forward-Looking Statements: Information in this news release contains statements
which reflect the Company's current expectations  regarding its future operating
performance and achievements. Actual results may differ due to the many economic
uncertainties   that  affect  the  Company's   business   environment.   Further
information  about the  potential  factors  which  could  affect  the  Company's
financial  results are  included in the  Company's  reports and filings with the
Securities  and Exchange  Commission.  The Company is not obligated to update or
revise the aforementioned statements for those new developments.

Contact:          Leonard F. Leganza or John L. Sullivan III
                  (203) 729-2255



<PAGE>



Statement of Consolidated Income (unaudited)

THE EASTERN COMPANY (AMEX - EML)

<TABLE>
<CAPTION>


                                                    THREE Months Ended                              SIX Months Ended

                                               13 wks                13 wks                   26 wks                26 wks
                                            June 30, 2007         July 1, 2006            June 30, 2007          July 1, 2006
                                            -------------         ------------            -------------          ------------
<S>                                       <C>                   <C>                     <C>                     <C>
Net Sales                                  $ 34,175,471          $  29,669,159           $ 86,492,645            $ 57,529,342


Net Income                                 $    728,356          $   1,212,557           $  7,486,594            $  2,356,322


Net Income Per Share:
                      Basic                     $  0.13                $  0.22                 $ 1.35                  $ 0.43
                      Diluted                   $  0.12                $  0.21                 $ 1.25                  $ 0.41

Weighted average shares outstandings:
                      Basic                   5,593,073              5,476,055              5,550,219               5,470,373
                      Diluted                 6,048,133              5,740,326              5,990,085               5,721,276
</TABLE>


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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