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<SEC-DOCUMENT>0000950148-95-000991.txt : 19951226
<SEC-HEADER>0000950148-95-000991.hdr.sgml : 19951226
ACCESSION NUMBER:		0000950148-95-000991
CONFORMED SUBMISSION TYPE:	10-Q/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	19951031
FILED AS OF DATE:		19951222
SROS:			AMEX

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VIRCO MFG CORPORATION
		CENTRAL INDEX KEY:			0000751365
		STANDARD INDUSTRIAL CLASSIFICATION:	PUBLIC BUILDING AND RELATED FURNITURE [2531]
		IRS NUMBER:				951613718
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		10-Q/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-08777
		FILM NUMBER:		95603957

	BUSINESS ADDRESS:	
		STREET 1:		2027 HARPERS WAY
		CITY:			TORRANCE
		STATE:			CA
		ZIP:			90501
		BUSINESS PHONE:		3105330474

	MAIL ADDRESS:	
		STREET 1:		P O BOX 44846
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90044
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q/A
<SEQUENCE>1
<DESCRIPTION>AMENDMENT TO FORM 10-Q/A
<TEXT>

<PAGE>   1

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                   Quarterly Report Under Section 13 or 15(d)
                     of the Securities Exchange Act of 1934

                                   FORM 10-Q/A

For Quarter Ended      October 31, 1995      Commission File Number    1-8777
                   ------------------------                          ----------

                             VIRCO MFG. CORPORATION
             ------------------------------------------------------
             (Exact Name of Registrant as Specified in its Charter)


                 Delaware                                      95-1613718       
      -------------------------------                      -------------------
      (State or other jurisdiction of                       (I.R.S. Employer
      incorporation or organization)                       Identification No.)

       2027 Harpers Way, Torrance, CA                             90501 
  ----------------------------------------                      ----------
  (Address of principal executive offices)                      (Zip Code)

Registrant's telephone number, including area code:          (310) 533-0474
                                                             --------------
                                                             
                                  No change
              ---------------------------------------------------
              Former name, former address and former fiscal year, 
                        if changed since last report.

         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 
                                                -----      -----  

         The number of shares outstanding of each of the issuer's classes of
common stock, as of December 8, 1995.

                  Common Stock                      5,369,359 Shares*

*        Adjusted for Stock Dividend declared August 15, 1995, date of record
         September 18, 1995, payable October 18, 1995.
<PAGE>   2
                    VIRCO MFG. CORPORATION AND SUBSIDIARIES

                  CONDENSED CONSOLIDATED STATEMENTS OF INCOME
                               Unaudited (Note 1)

(Dollar Amounts in Thousands)

<TABLE>
<CAPTION>
                                                                                        9 Months Ended
                                                                                        --------------
                                                                              10/31/95               10/31/94
                                                                              --------               --------
<S>                                                                           <C>                    <C>
Net Sales                                                                     $ 177,735              $ 165,696
Cost of Goods Sold                                                              131,545                121,905
                                                                              ---------              ---------
     Gross Profit                                                                46,190                 43,791

Shipping, Selling, General and Administrative Expense                            38,167                 35,859
Provision for Doubtful Accounts                                                   2,664                  1,849
Interest Expense                                                                    529                    485
                                                                              ---------              ---------
                                                                                 41,360                 38,193
                                                                              ---------              ---------

Income/(Loss) Before Taxes on Income                                              4,830                  5,598
Taxes on Income/(Loss)                                                           (1,884)                (2,184)
                                                                              ---------              ---------

Net Income                                                                    $   2,946              $   3,414
                                                                              =========              =========

Earnings (Loss) Per Share:
- --------------------------
   Net Earnings/(Loss) Per Share:                                             $     .54             $      .63
                                                                              =========              =========

   Weighted Average Shares Outstanding                                                                        
   (Adjusted for 10% Stock Dividend                                                                           
   Declared August 15, 1995.)                                                 5,421,548              5,409,473
                                                                              =========              =========

   Dividend Declared                                                                                          
     Cash (Per Share)                                                               .04                    .04
                                                                              =========              =========
     Stock                                                                           10%                    10%
                                                                              =========              =========
</TABLE>


   The accompanying notes are an integral part of these condensed financial
                                  statements.
<PAGE>   3

                             VIRCO MFG. CORPORATION

                                   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 thereunto duly authorized.


                                        VIRCO MFG. CORPORATION


Date:      12/21/95                     By:  /s/ James R. Braam              
      -----------------------               ---------------------------------
                                            James R. Braam
                                            Vice President - Finance


Date:      12/21/95                     By:  /s/ Robert E. Dose                 
      -----------------------               ---------------------------------
                                            Robert E. Dose
                                            Corporate Controller

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-27
<SEQUENCE>2
<DESCRIPTION>FINANCIAL DATA SCHEDULE
<TEXT>

<TABLE> <S> <C>

<ARTICLE> 5
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          JAN-31-1996
<PERIOD-START>                             FEB-01-1995
<PERIOD-END>                               OCT-31-1995
<CASH>                                             444
<SECURITIES>                                         0
<RECEIVABLES>                                   35,129
<ALLOWANCES>                                     (603)
<INVENTORY>                                     35,879
<CURRENT-ASSETS>                                74,170
<PP&E>                                          73,070
<DEPRECIATION>                                  37,448
<TOTAL-ASSETS>                                 117,448
<CURRENT-LIABILITIES>                           25,051
<BONDS>                                              0
<COMMON>                                        42,110
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<OTHER-SE>                                      11,159
<TOTAL-LIABILITY-AND-EQUITY>                   117,448
<SALES>                                         74,613
<TOTAL-REVENUES>                                74,613
<CGS>                                           55,433
<TOTAL-COSTS>                                   55,433
<OTHER-EXPENSES>                                14,675
<LOSS-PROVISION>                                   267
<INTEREST-EXPENSE>                                 903
<INCOME-PRETAX>                                  4,505
<INCOME-TAX>                                   (1,757)
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     2,748
<EPS-PRIMARY>                                      .51
<EPS-DILUTED>                                        0
        

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