AMENDED RETURN
_________________
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 EXCHANGE ACT OF 1934
For the quarterly period ended March 31, 1996
OR
[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
For the transition period from Not Applicable to
Commission file number 1-6016
THE ALLEN GROUP INC.
(Exact Name of Registrant as Specified in Its Charter)
Delaware 38-0290950
(State or Other Jurisdiction of (I.R.S. Employer IdentificationNo.)
Incorporation or Organization)
25101 Chagrin Boulevard, Suite 350, Beachwood, Ohio 44122
(Address of Principal Executive Offices) (Zip Code)
(Registrant's Telephone Number, Including Area Code) 216-765-5818
NOT APPLICABLE
Former Name, Former Address and Former Fiscal Year, if ChangedSince
Last Report
Indicate by check mark whether the registrant (1) has filed allreports
required to be filed by Section 13 or 15(d) of the SecuritiesExchange
Act of 1934 during the preceding 12 months, and (2) has beensubject to
such filing requirements for the past 90 days.
Yes X No
Indicate the number of shares outstanding of each of the issuer's
classes of common stock:
Outstanding at
Class of Common Stock April 30, 1996
Par value $1.00 per share 26,597,663
Exhibit Index is on page 13 of this report.
Page 1 of 15 Pages.
EXHIBIT 27
FINANCIAL DATA SCHEDULE
<TABLE> <S> <C>
<ARTICLE> 5
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 3-MOS
<FISCAL-YEAR-END> DEC-31-1996
<PERIOD-END> MAR-31-1996
<CASH> 21,307
<SECURITIES> 0
<RECEIVABLES> 89,410
<ALLOWANCES> (1,477)
<INVENTORY> 73,028
<CURRENT-ASSETS> 185,974
<PP&E> 96,362
<DEPRECIATION> (23,906)
<TOTAL-ASSETS> 373,728
<CURRENT-LIABILITIES> 84,536
<BONDS> 52,712
0
0
<COMMON> 29,598
<OTHER-SE> 184,391
<TOTAL-LIABILITY-AND-EQUITY> 373,728
<SALES> 89,870
<TOTAL-REVENUES> 89,870
<CGS> (60,185)
<TOTAL-COSTS> (60,185)
<OTHER-EXPENSES> (19,149)
<LOSS-PROVISION> (60)
<INTEREST-EXPENSE> (1,242)
<INCOME-PRETAX> 9,234
<INCOME-TAX> (3,917)
<INCOME-CONTINUING> 4,245
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 4,245
<EPS-PRIMARY> .16
<EPS-DILUTED> 0
</TABLE>
