EFI ELECTRONICS CORP
10QSB/A, 1995-11-15
ELECTRICAL INDUSTRIAL APPARATUS
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                                        FORM 10-QSB/A


                             SECURITIES AND EXCHANGE COMMISSION
                                   WASHINGTON, D.C.  20549


                            (Mark one)

                       QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)
                           OF THE SECURITIES EXCHANGE ACT OF 1934
                                              
         For the Quarter Ended June 30, 1995                     
                                              
                      TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)
                           OF THE SECURITIES EXCHANGE ACT OF 1934

              For the transition period from _____________ to_____________     

                               Commission file number: 0-15967
                                              
                                 EFI ELECTRONICS CORPORATION             
              (Exact name of small business issuer as specified in its charter)

                        Delaware                               75-2072203      
            (State or other jurisdiction of             (I.R.S. Employer     
               incorporation or organization)           Identification Number) 

                      2415 South 2300 West, Salt Lake City, Utah 84119
                          (Address of principal executive offices)
                                              
             Registrant's telephone number, including area code: (801) 977-9009

                                              
  Check 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 past twelve 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.


            Number of shares of the registrant's common stock outstanding 
at June
30,1995: 3,173,749

<PAGE>
PART II - OTHER INFORMATION                                                   


Item 6.           Exhibits and Reports on Form 8-K

         A)       Exhibits -- None.


         B)       There were no forms 8-k filed during the quarter ended 
June 30,
1995.



                                          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 thereunto duly authorized.



                  EFI ELECTRONICS CORPORATION
                        (Registrant)


                                              Date: August 21, 1995

                                              /s/ Richard D. Clasen 
                                              Richard D. Clasen
                                              President and 
                                                Chief Executive Officer

                                              /s/ David G. Bevan 
                                              David G. Bevan
                                              Vice President


<TABLE> <S> <C>

<ARTICLE> 5
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          MAR-31-1995
<PERIOD-END>                               JUN-30-1995
<CASH>                                            9600
<SECURITIES>                                         0
<RECEIVABLES>                                  2646709
<ALLOWANCES>                                    111650
<INVENTORY>                                    2692392
<CURRENT-ASSETS>                               5715390
<PP&E>                                         4952738
<DEPRECIATION>                                 2936661
<TOTAL-ASSETS>                                 8026406
<CURRENT-LIABILITIES>                          2938488
<BONDS>                                        2837142
<COMMON>                                           369
                                0
                                          0
<OTHER-SE>                                     2250407
<TOTAL-LIABILITY-AND-EQUITY>                   8026406
<SALES>                                        2931358
<TOTAL-REVENUES>                               2931358
<CGS>                                          1940326
<TOTAL-COSTS>                                  3187118
<OTHER-EXPENSES>                                 49386
<LOSS-PROVISION>                                 10404
<INTEREST-EXPENSE>                               61386
<INCOME-PRETAX>                               (305146)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                           (305146)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (305146)
<EPS-PRIMARY>                                   (0.10)
<EPS-DILUTED>                                   (0.10)
        

</TABLE>


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