SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 10-Q
AMENDMENT NUMBER 1
[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended January 31, 1995
[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
For the transition from _________________to _____________________
Commission file number 0-16158
WTD Industries, Inc.
(Exact name of Registrant as specified in its charter)
Oregon 93-0832150
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
10260 S.W. Greenburg Road, Suite 900, Portland, Oregon 97223
(Address of principal executive offices) (Zip Code)
(Registrant's telephone number, including area code) (503) 246-3440
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 whether the Registrant has filed all
documents and reports required to be filed by Sections 12, 13 or
15(d) of the Securities Exchange Act of 1934 subsequent to the
distribution of securities under a plan confirmed by a court.
Yes __X__ No_____
The number of shares outstanding of Registrant's Common Stock,
no par value, at February 28, 1995 was 11,077,074.<PAGE>
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<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM WTD
INDUSTRIES, INC'S FORM 10-Q FOR THE THREE AND NINE MONTH PERIODS ENDED JANUARY
31, 1995, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH DOCUMENTS.
</LEGEND>
<CIK> 0000797543
<NAME> WTD INDUSTRIES, INC.
<MULTIPLIER> 1000
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<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> APR-30-1995
<PERIOD-END> JAN-31-1995
<CASH> 12189
<SECURITIES> 0
<RECEIVABLES> 12334
<ALLOWANCES> 0
<INVENTORY> 19652
<CURRENT-ASSETS> 60983
<PP&E> 79394
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<COMMON> 28641
0
21021
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<SALES> 217215
<TOTAL-REVENUES> 217215
<CGS> 204097
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<OTHER-EXPENSES> 6353
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 4609
<INCOME-PRETAX> 2156
<INCOME-TAX> (4545)
<INCOME-CONTINUING> 6701
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> 6701
<EPS-PRIMARY> .45
<EPS-DILUTED> .45
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