Sparton (SPA) 8-K/A Financial Statements and Exhibits

9

SMS Colorado

2

nd

Quarter Financial Results

($ in 000’s)

2009

2010

2010

2010

Colorado    

Pro Forma

Colorado

Strongsville

Total Medical

Net Sales

$         6,990

$    11,356

$    14,294

$    25,650

Gross Profit

(99)

1,765

2,025

3,790

Gross Margin

-1.4%

15.5%

14.2%

14.8%

Operating Income (Loss)

(430)

1,110

740

1,850

Operating Margin

-6.2%

9.8%

5.2%

7.2%

Net Income (Loss)

$             (44)

$      1,204

$         722  

$      1,926

Net Profit Margin

-0.6%

10.6%

5.1%

7.5%

3 months ending Dec 31,

Exhibit 99.3