<PAGE> 1
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 (Date of earliest event reported): December 4, 1996
---------------------
M.A. Hanna Company
------------------------------------------------------
(Exact name of registrant as specified in its charter)
Delaware 1-5222 34-023435
- --------------- ----------- ----------------
(State Or Other (Commission (I.R.S. Employer
Jurisdiction File Number) Identification Number)
Of Incorporation)
Suite 36-5000, 200 Public Square, Cleveland, Ohio 44114-2304
------------------------------------------------------------
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (216) 589-4000
----------------
Exhibit Index Appears on sequential page 3.
<PAGE> 2
Item 5. Other Events.
-------------
The Company is filing herewith the following exhibit to its
Registration Statement on Form S-3 (File No. 333-5763), which was declared
effective on November 8, 1996.
1. Computation of Ratio of Earnings to Fixed Charges
(revised to reflect the Company's results as of June
30, 1997).
SIGNATURE
---------
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.
M.A. HANNA COMPANY
Date: September 19, 1997 By: /s/ John S. Pyke, Jr.
--------------------------
Name: John S. Pyke, Jr.
Title: Vice President, General
Counsel and Secretary
<PAGE> 3
EXHIBIT INDEX
-------------
Exhibit Description of Exhibit
- ------- ----------------------
12.1 Computation of Ratio of Earnings to Fixed Charges
(revised to reflect the Company's results as of
June 30, 1997).
<PAGE> 1
<TABLE>
<CAPTION>
Exhibit 12.1
M.A. Hanna Company
Ratio of Earnings to Fixed Charges
Six Months
Ended
June 30 Year Ended December 31
-----------------------------------------------------------------------------------------
1997 1996 1996 1995 1994 1993 1992
-----------------------------------------------------------------------------------------
<S> <C> <C> <C> <C> <C> <C> <C>
Consolidated pretax income
from continuing operations 55,745 50,896 102,891 98,821 66,222 37,654 27,005
Adjustments
Fixed charges - excluding
capitalized interest:
Consolidated interest
expense 10,531 11,231 20,033 26,278 28,549 32,258 32,509
Interest portion of rental
expense 3,001 3,122 6,215 5,942 5,624 5,281 4,729
Total fixed charges 13,532 14,353 26,248 32,220 34,173 37,539 37,238
Adjusted earnings 69,277 65,249 129,139 131,041 100,395 75,193 64,243
Ratio of earnings to fixed charges 5.12 4.55 4.92 4.07 2.94 2.00 1.73
</TABLE>