AMES DEPARTMENT STORES, INC. Exhibit 20 APRIL RESULTS VS. PLAN Page 1 of 2 MANAGEMENT FORMAT (Unaudited) (In Millions) April, 1995 Year-to-Date 1995 Last Last Actual Plan(a) Yr(b) Actual Plan(a) Yr (b) INCOME SUMMARY: Net Sales $140.7 $148.6 $135.3 $441.7 $447.1 $435.8 FIFO Margin $ 40.3 41.5 39.7 114.0 118.9 115.0 Margin % 28.6% 27.9% 29.3% 25.8% 26.6% 26.4% Total Expenses (40.5) (42.6) (42.6) (131.5) (135.6) (136.4) Other Income/Property Gains 2.0 2.5 2.8 7.3 6.6 10.0 --------------------------------------------------- EBITDA 1.8 1.4 (0.1) (10.2) (10.1) (11.4) Depreciation and Amort (net) (0.2) (0.1) 0.2 (0.5) (0.4) 0.6 Net Interest Expense (1.9) (2.2) (2.1) (5.1) (6.0) (6.0) Other Expenses, Incl LIFO - - - (0.1) - (3.3) Extra. Item, Net of Tax - - (1.5) - - (1.5) Non-Cash Inc. Tax Ben. 0.1 0.3 6.5 4.8 5.0 6.5 --------------------------------------------------- Net Income (Loss) (0.2) (0.6) 3.0 ($11.1) ($11.5) ($15.1) =================================================== Balance at end of Period Last Actual Plan(a) Yr(b) --------------------------- BALANCE SHEET SUMMARY: Cash and Cash Equivalents $20.2 $25.7 $81.0 Merchandise Inventories, LIFO 520.5 495.7 506.8 Other Current Assets 40.0 41.8 44.8 --------------------------- Total Current Assets 580.7 563.2 632.6 Net Fixed Assets 44.6 44.0 22.7 Long-Term Assets 5.0 5.9 1.1 --------------------------- Total Assets $630.3 $613.1 $656.4 =========================== Trade Accounts Payable $150.9 $115.3 $110.3 Short-Term Debt (Revolver) 103.1 120.0 88.5 Other Current Liabilities 160.4 157.0 239.5 --------------------------- Total Current Liabilities 414.4 392.3 438.3 Long-Term Debt 29.6 37.4 43.1 Other Long-Term Liabilities 43.0 41.7 52.0 Unfavorable Lease Liability 22.4 22.4 24.5 Fresh-start Excess Net Assets (Negative Goodwill) 47.1 47.1 53.2 Paid-In-Capital 81.0 80.3 73.5 Retained Earnings (Deficit) (7.2) (8.1) (28.2) --------------------------- Total Stockholders' Equity 73.8 72.2 45.3 --------------------------- Total Liabilities & Equity $630.3 $613.1 $656.4 =========================== <FN> (a) As reported on Form 8-K dated February 16, 1995. (b) Certain reclassifications have been made to the fiscal 1994 account balances to conform to the current year presentation. NOTE: EBITDA is earnings (loss) before net interest expense, income taxes, LIFO expense, extraordinary or non-recurring items, depreciation and amortization and other non-cash charges. Page 6 of 7