U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-QSB/A-1
(X) QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934.
For the 3 month period ended September 30, 1995.
( ) TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934.
For the transaction period from to
Commission File No. 0-14840
BERES INDUSTRIES, INC.
(Name of Small Business Issuer in its Charter)
New Jersey 22-1661772
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
1785 Swarthmore Avenue
Lakewood, New Jersey 08701
(Address of Principal Executive Offices)
Registrant's telephone number, including area code (908) 367-5700
Check whether the issuer (1) filed all reports required to be
filed by Section 13 or 15 (d) of the Exchange Act during the past
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.
(1) Yes X; No (2) Yes ; No
State the number of shares outstanding of each of the
Registrant's classes of common equity, as of the latest
applicable date:
12,412,000 - September 30, 1995
SIGNATURES
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.
Date: January 31, 1996 BERES INDUSTRIES, INC.
(Registrant)
S/ CHARLES BERES, JR.
Charles Beres, Jr., President
<TABLE> <S> <C>
<ARTICLE> 5
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> MAR-31-1996
<PERIOD-END> SEP-30-1995
<CASH> 510,000
<SECURITIES> 0
<RECEIVABLES> 920,000
<ALLOWANCES> 249,000
<INVENTORY> 332,000
<CURRENT-ASSETS> 1,576,000
<PP&E> 6,940,000
<DEPRECIATION> 5,219,000
<TOTAL-ASSETS> 3,379,000
<CURRENT-LIABILITIES> 1,763,000
<BONDS> 36,000
<COMMON> 248,000
0
0
<OTHER-SE> 1,332,000
<TOTAL-LIABILITY-AND-EQUITY> 3,379,000
<SALES> 1,806,000
<TOTAL-REVENUES> 1,836,000
<CGS> 1,512,000
<TOTAL-COSTS> 1,512,000
<OTHER-EXPENSES> 388,000
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 58,000
<INCOME-PRETAX> (122,000)
<INCOME-TAX> 0
<INCOME-CONTINUING> (122,000)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (122,000)
<EPS-PRIMARY> (.010)
<EPS-DILUTED> (.010)
</TABLE>
