<ARTICLE> 5 <LEGEND> EXHIBIT (27) This schedule contains summary financial information extracted from the financial statements of Clark Equipment Company for the year ended December 31,1994 and is qualified in its entirety by reference to such financial statements. </LEGEND> <MULTIPLIER> 1,000 <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> DEC-31-1994 <PERIOD-END> DEC-31-1994 <CASH> 48,404 <SECURITIES> 180,200 <RECEIVABLES> 115,561 <ALLOWANCES> 6,016 <INVENTORY> 123,728 <CURRENT-ASSETS> 495,123 <PP&E> 383,758 <DEPRECIATION> 202,619 <TOTAL-ASSETS> 1,193,899 <CURRENT-LIABILITIES> 204,606 <BONDS> 193,294 <COMMON> 324,067 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <OTHER-SE> 128,093 <TOTAL-LIABILITY-AND-EQUITY> 1,193,899 <SALES> 946,200 <TOTAL-REVENUES> 946,599 <CGS> 748,716 <TOTAL-COSTS> 748,716 <OTHER-EXPENSES> 0 <LOSS-PROVISION> 1,224 <INTEREST-EXPENSE> 19,966 <INCOME-PRETAX> 92,144 <INCOME-TAX> 29,329 <INCOME-CONTINUING> 62,815 <DISCONTINUED> 99,120 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 161,935 <EPS-PRIMARY> 9.30 <EPS-DILUTED> 9.30