ARIS INDUSTRIES INC
10-Q/A, 1995-08-03
APPAREL & OTHER FINISHD PRODS OF FABRICS & SIMILAR MATL
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                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 10-Q/A

                                AMENDMENT NO. 1

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

For the Quarter ended                         (Commission File Number):  1-4814
April 29, 1995

                             ARIS INDUSTRIES, INC.
             (Exact name of registrant as specified in its charter)

              New York                                         22-1715274
  (State or other jurisdiction of                            (IRS Employer
   incorporation or organization)                         Identification No.)

                   675 Third Avenue, New York, New York 10017
              (Address of principal executive offices) (Zip Code)

       Registrant's telephone number, including area code: (212) 338-9858

Indicate by check mark whether the registrant (l) has filed all reports required
to be filed by Section 13 or 15 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 ___
                                   ------

Number of shares of Common Stock outstanding                         11,925,416
At April 29, 1995


<PAGE>

This Amendment No.1 is being filed because the Registrant's previously filed
Form 10-Q for the quarter ended April 29, 1995 omitted to include a Financial
Data Schedule as required. Accordingly, attached as Exhibit 27 is the
Financial Data Schedule.









<PAGE>

                                   SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) 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.

                                               ARIS INDUSTRIES, INC.
                                                  (Registrant)

Date: August 2, 1995                            By /s/ PAUL SPECTOR
                                                  ---------------------------
                                                      Paul Spector,
                                                      Senior Vice President
                                                      Chief Financial Officer

                                               By /s/ VINCENT F. CAPUTO
                                                  ---------------------------
                                                      Vincent F. Caputo,
                                                      Vice President
                                                      Assistant Secretary and
                                                      Assistant Treasurer


      

<TABLE> <S> <C>


<ARTICLE> 5
<MULTIPLIER> 1
       
<S>                                        <C>
<PERIOD-TYPE>                              9-MOS
<FISCAL-YEAR-END>                          FEB-03-1996
<PERIOD-END>                               APR-29-1995
<CASH>                                       2,912,000
<SECURITIES>                                         0
<RECEIVABLES>                               13,261,000
<ALLOWANCES>                                         0
<INVENTORY>                                 38,162,000
<CURRENT-ASSETS>                             1,975,000
<PP&E>                                      29,877,000
<DEPRECIATION>                              15,377,000
<TOTAL-ASSETS>                              96,014,000
<CURRENT-LIABILITIES>                       22,904,000
<BONDS>                                     64,175,000
<COMMON>                                       119,000
                                0
                                          0
<OTHER-SE>                                   7,152,000
<TOTAL-LIABILITY-AND-EQUITY>                96,014,000
<SALES>                                     37,387,000
<TOTAL-REVENUES>                            37,387,000
<CGS>                                       29,875,000
<TOTAL-COSTS>                               29,875,000
<OTHER-EXPENSES>                             6,763,000
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                           2,168,000
<INCOME-PRETAX>                             (1,419,000)
<INCOME-TAX>                                   (90,000)
<INCOME-CONTINUING>                         (1,329,000)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                (1,329,000)
<EPS-PRIMARY>                                    (0.11)
<EPS-DILUTED>                                    (0.11)
        



</TABLE>


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