SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-QSB/A
[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934
For the quarterly period ended March 31, 2000
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OR
[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934
For the transition period ________ to ________
Commission file number 1-11988
GREG MANNING AUCTIONS, INC.
---------------------------
(Exact name of Small Business Issuer as specified in its Charter)
NEW YORK 22-2365834
- --------------------------- --------------
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)
775 Passaic Avenue
West Caldwell, New Jersey 07006
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(Address of principal executive offices) (Zip Code)
Issuer's telephone number, including area code: (973) 882-0004
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Check whether the Issuer (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 filing requirements for the past 90
days.
Yes X No _____
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As of May 8, 2000, Issuer had 9,855,059 shares of its Common Stock outstanding.
Transitional Small Business Disclosure Format (check one): Yes ___X___
No .
- - -----------
<PAGE>
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Company has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized
GREG MANNING AUCTIONS, INC.
Dated: May 15, 2000
_/s/________________
Greg Manning
Chairman and Chief
Executive Officer
__/s/______________
James Smith
Chief Financial Officer
<PAGE>
EXHIBIT INDEX
Exhibit
No. Description
- -------- ------------------------------------------
27 Financial Data Schedule
<PAGE>
<TABLE> <S> <C>
<ARTICLE> 5
<MULTIPLIER> 1
<S> <C>
<PERIOD-TYPE> 9-Mos
<FISCAL-YEAR-END> JUN-30-2000
<PERIOD-START> JUL-01-1999
<PERIOD-END> MAR-31-2000
<CASH> 2002584
<SECURITIES> 138166
<RECEIVABLES> 17958485
<ALLOWANCES> (383114)
<INVENTORY> 20321516
<CURRENT-ASSETS> 42930525
<PP&E> 2964526
<DEPRECIATION> (2036998)
<TOTAL-ASSETS> 61980216
<CURRENT-LIABILITIES> 23128814
<BONDS> 0
0
0
<COMMON> 98537
<OTHER-SE> 38587597
<TOTAL-LIABILITY-AND-EQUITY> 61980216
<SALES> 41002333
<TOTAL-REVENUES> 46238914
<CGS> 37116154
<TOTAL-COSTS> 10642144
<OTHER-EXPENSES> 0
<LOSS-PROVISION> 0
<INTEREST-EXPENSE> 1219296
<INCOME-PRETAX> (2429077)
<INCOME-TAX> (911118)
<INCOME-CONTINUING> (1517959)
<DISCONTINUED> 0
<EXTRAORDINARY> 0
<CHANGES> 0
<NET-INCOME> (1517959)
<EPS-BASIC> (0.16)
<EPS-DILUTED> (0.16)
</TABLE>
