MARKER INTERNATIONAL
10-Q/A, 1996-11-15
SPORTING & ATHLETIC GOODS, NEC
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               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 June 30, 1996
                               OR
  
  [  ]   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: 0-24556


                      MARKER  INTERNATIONAL
     (Exact name of registrant as specified in its charter)
                                
             Utah                         87-0372759
(State or other jurisdiction of    (I.R.S. Employer ID No.)
        incorporation)

                      1070 West 2300 South
                   Salt Lake City, Utah 84119
            (Address of principal executive offices)
                                
                         (801) 972-2100
                       (Telephone number)
                                
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  filings
requirements for the past 90 days.
                   Yes    X                 No

Indicate the number of shares outstanding of each of the issuer's
classes of common stock, as of the latest practicable date.

     Class of Common Stock      Outstanding at August 12, 1996
 Common Stock, $0.01 par value            10,949,127
<PAGE>
                                
                   PART II - OTHER INFORMATION

Item 6.  Exhibits and Reports on Form 8-K

     a)   Exhibits:
           2.1   Share Purchase and Shareholders Agreement  among
                 Lucio  Roffi, Gregor Furrer & Partner Holding AG
                 and Marker International, dated June 11, 1996
                 (filed as exhibit 2(a) to the Company's Current 
                 Report on Form 8-K dated June 19, 1996 and 
                 incorporated  herein by reference)

           2.2   Letter Agreement between Lucio Roffi and  Marker
                 International, dated June 11, 1996  (filed  as
                 exhibit 2(b) to the Company's  Current    Report
                 on Form  8-K  dated  June  19,  1996  and  
                 incorporated  herein   by reference)

           2.3   Intentionally Omitted

           2.4   Short-term Promissory Note for CHF 12,084,832.65
                 executed by the Company and payable in full to
                 Gregor Furrer & Partner Holding AG on or prior  to
                 August  31, 1996 (filed as exhibit 2(c) to the 
                 Company's  Current Report on Form 8-K dated July 11,
                 1996 and incorporated herein by reference)

           2.5   Short-term Promissory Note for CHF 12,084,832.65
                 executed by the Company and payable in full to
                 Lucio Roffi on or prior to August 31, 1996 (filed 
                 as exhibit 2(d) to the Company's Current Report on 
                 Form  8-K  dated July 11, 1996 and incorporated herein
                 by reference)

          10.20  Loan  Agreement between Marker  Deutschland GmbH  and  
                 Bayerische Hypotheken-und Wechsel-Bank  ("Hypo Bank") 
                 for DM1,180,100 to be used for product research and
                 development.(dagger)

          21.1   Updated listing of Subsidiaries of the Registrant(dagger)

          27.1   Financial Data Schedule

     b)   Reports Filed on Form 8-K:

          1.   Current Report on Form 8-K dated June 19, 1996

          2.   Current Report on Form 8-K dated July 11, 1996, including 
               the Consolidated Balance Sheets of DNR  Sportsystem and its
               subsidiaries as of December 31,  1994  and  1995,  the  
               related  Consolidated  Statements of Income and Retained 
               Earnings and Cash Flows for each of the three years 
               in the period ended December 31, 1995.
______________________
(dagger) Filed herewith.
<PAGE>

                                
                                
                           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.

                                             MARKER INTERNATIONAL
                                                  Registrant

Dated:  November 15, 1996       /s/  Henry E. Tauber
                                Henry E. Tauber
                                Chairman of the Board,
                                President and Chief
                                Executive Officer
                                
Dated:  November 15, 1996       /s/  Brad L. Stewart
                                Brad L. Stewart
                                Vice President - Finance
                                and Administration
                                (Chief Financial Officer and
                                Chief Accounting Officer)
                                

                                                                 
<PAGE>

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<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          MAR-31-1997
<PERIOD-END>                               JUN-30-1996
<CASH>                                             471
<SECURITIES>                                      3737
<RECEIVABLES>                                    20186
<ALLOWANCES>                                     (1706)
<INVENTORY>                                      45900
<CURRENT-ASSETS>                                 75659
<PP&E>                                           29726
<DEPRECIATION>                                  (16896)
<TOTAL-ASSETS>                                  117017
<CURRENT-LIABILITIES>                            66409
<BONDS>                                          10000
                                0
                                          0
<COMMON>                                            84
<OTHER-SE>                                       16373
<TOTAL-LIABILITY-AND-EQUITY>                    117017
<SALES>                                           1624
<TOTAL-REVENUES>                                  1624
<CGS>                                              843
<TOTAL-COSTS>                                     5853
<OTHER-EXPENSES>                                    94
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                1021
<INCOME-PRETAX>                                  (6187)
<INCOME-TAX>                                      2227
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     (3960)
<EPS-PRIMARY>                                    (0.46)
<EPS-DILUTED>                                        0
        

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