<PAGE> 1
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 10-K/A
ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES
EXCHANGE ACT OF 1934
FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 1993
COMMISSION FILE NUMBER 1-8086
GENERAL DATACOMM INDUSTRIES, INC.
(Exact name of registrant as specified in its charter)
DELAWARE 06-0853856
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
Middlebury, Connecticut 06762-1299
(Address of principal executive offices)
(203) 574-1118
(Registrant's telephone number, including area code)
Securities registered pursuant to Section 12(b) of the Act:
Title of each class Name of each exchange on which registered
Common Stock, $.10 New York Stock Exchange
par value
Securities registered pursuant to Section 12(g) of the Act:
None
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 if disclosure of delinquent files
pursuant to Item 405 of Regulation S-K is not contained
herein, and will not be contained, to the best of
the registrant's knowledge,in definitive proxy or
information statements incorporated by reference in Part
III of this Form 10-K or any amendment to this Form 10-K.
{X}
The aggregate market value of the voting stock of the Registrant
held by nonaffiliates as of November 19, 1993: $137,884,660
Number of shares of Common and Class B Stock outstanding as
of November 19, 1993:
13,434,185 Shares of Common Stock
2,465,429 Shares of Class B Stock
DOCUMENTS INCORPORATED BY REFERENCE:
Part
Annual Report to Stockholders for the Fiscal Year
Ended September 30, 1993 I, II, IV
Proxy Statement for the 1994 Annual Meeting
of Stockholders III
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PART IV.
ITEM 14. FINANCIAL STATEMENT SCHEDULES
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.
GENERAL DATACOMM INDUSTRIES, INC.
By: __________________________________
William S. Lawrence
Vice President, Finance and
Principal Financial Officer
Dated: January 7, 1994
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GENERAL DATACOMM INDUSTRIES, INC.
AND SUBSIDIARIES
INDEX TO FINANCIAL STATEMENTS AND SCHEDULES
FINANCIAL STATEMENTS AND SCHEDULES INCLUDED PAGE
Consent of Independent Accountants F-2
Consolidated Financial Statement Schedules:
V. Property, plant and equipment for the years ended
September 30, 1993, 1992 and 1991. F-3
F-1
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CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the application of our report dated October
21, 1993, except as to the information presented in Notes 2
and 5 of the "Notes to Consolidated Financial Statements",
for which the dates are November 24, 1993 and November
30, 1993, respectively, included in the annual report
on Form 10-K of General DataComm Industries, Inc.
and Subsidiaries for the year ended September 30, 1993,
to the amended Schedule V for the year ended September
30, 1993, which is included in this amendment on Form 10-K/A.
Stamford, Connecticut
January 7, 1994
F-2
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GENERAL DATACOMM INDUSTRIES, INC. AND SUBSIDIARIES
SCHEDULE V -- PROPERTY, PLANT AND EQUIPMENT - 1993, 1992 AND 1991
(In Thousands)
<TABLE>
<CAPTION>
Balance at Balance
Beginning Additions Translation at End
of Period at Cost Retirements Adjustments of Period
<S> <C> <C> <C> <C> <C>
1993
____
Land $ 250 $ 1,500 (1) $ -- $ (5) $ 1,745
Buildings and
improvements 11,152 13,395 (1) (54) (186) 24,307
Test equipment, fixtures
and field spares 53,694 3,680 (13,333) (858) 43,183
Machinery and equipment 33,129 3,803 (1,105) (437) 35,390
_______ ______ ________ _________ _______
$98,225 $22,378 $(14,492) $(1,486) $104,625
_______ _______ ________ _______ ________
1992
____
Land $ 250 $ -- $ -- $ -- $ 250
Buildings and
improvements 10,970 173 (2) 11 11,152
Test equipment, fixtures
and field spares 51,637 4,254 (2,183) (14) 53,694
Machinery and equipment 30,906 2,730 (372) (135) 33,129
_______ _______ ________ _______ ________
$93,763 $ 7,157 $ (2,557) $ (138) $ 98,225
_______ _______ ________ _______ ________
1991
____
Land $ 765 $ -- $ (515) $ -- $ 250
Buildings and
improvements 12,345 463 (1,794) (42) 10,970
Test equipment, fixtures
and field spares 54,465 3,823 (6,380) (271) 51,637
Machinery and equipment 30,322 2,534 (1,849) (101) 30,906
_______ _______ ________ _______ ________
$97,897 $ 6,820 $(10,538) $ (416) $ 93,763
_______ _______ ________ _______ ________
<FN>
(1) Includes the purchase of the Company's principal manufacturing
facility and corporate headquarters in September 1993 for $14,473,
which was partially financed by mortgages in the amount of $11,925.
F-3
</TABLE>
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