SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 10-Q/A
[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended January 31, 1996
[ ] 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 29, 1996 was 11,077,074.
WTD INDUSTRIES, INC.
The following Financial Data Schedule (the "FDS") is filed
as a correction to the FDS filed as part of the Report on
Form 10-Q for WTD Industries, Inc. for the quarterly period ended
January 31, 1996.
Exhibit 27 Financial Data Schedule
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has caused this report to be signed on its
behalf by the undersigned, thereunto duly authorized.
WTD INDUSTRIES, INC.
----------------------
(Registrant)
By: s/Bruce L. Engel
-------------------------
Bruce L. Engel
President
By: s/K. Stanley Martin
-------------------------
K. Stanley Martin
Vice President-Finance
Dated: March 12, 1996
<TABLE> <S> <C>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED
FROM REGISTRANT'S REPORT ON FORM 10-Q FOR THE PERIOD ENDED
JANUARY 31, 1996, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE
TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<CIK> 0000797543
<NAME> WTD INDUSTRIES, INC.
<MULTIPLIER> 1,000
<S> <C>
<PERIOD-TYPE> 9-MOS
<FISCAL-YEAR-END> APR-30-1996
<PERIOD-END> JAN-31-1996
<CASH> 2,616
<SECURITIES> 0
<RECEIVABLES> 7,689
<ALLOWANCES> 0
<INVENTORY> 15,919
<CURRENT-ASSETS> 38,297
<PP&E> 82,845
<DEPRECIATION> 50,309
<TOTAL-ASSETS> 78,702
<CURRENT-LIABILITIES> 14,658
<BONDS> 50,549
<COMMON> 28,641
0
21,021
<OTHER-SE> (36,167)
<TOTAL-LIABILITY-AND-EQUITY> 78,702
<SALES> 140,811
<TOTAL-REVENUES> 140,811
<CGS> 137,920
<TOTAL-COSTS> 137,920
<OTHER-EXPENSES> 6,579
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 4,041
<INCOME-PRETAX> (7,729)
<INCOME-TAX> (2,937)
<INCOME-CONTINUING> (4,792)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (4,792)
<EPS-PRIMARY> (.59)
<EPS-DILUTED> (.59)
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