SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-KA Current Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported): April 18, 1995 CLARK EQUIPMENT COMPANY (Exact name of registrant as specified in its charter) Delaware 1-5646 38-0425350 (State or other juris- (Commission (IRS Employer diction of incorporation) File Number) Identification Number) 100 North Michigan Street P. O. Box 7008 South Bend, Indiana (Address of principal 46634 executive offices) (Zip Code) Registrant's telephone number (219) 239-0100 including area code -1- ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS On September 13, 1994, Registrant filed a Form 8-K which included its financial statements for the year ended December 31, 1993, restated to reflect the deconsolidation of Clark Automotive Products Corporation. This Form 8-KA is being filed to correct an error which was contained in the Statement of Income which was included in this Form 8-K. In the original Form 8-K, the amounts shown for 1993 under the heading "INCOME (LOSS) PER SHARE" on the lines captioned "From continuing operations", "From discontinued operations" and "From effect of accounting changes" were incorrectly stated as ($1.69), ($0.72) and ($0.35) respectively. These amounts should have been $1.69, $0.72 and $0.35 respectively. Attached as page 3 is the revised Statement of Income containing the corrected amounts. SIGNATURES Pursuant to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. CLARK EQUIPMENT COMPANY /s/ John J. Moran, Jr. John J. Moran, Jr. Assistant Secretary Date: April 18, 1995 -2- S T A T E M E N T O F I N C O M E Amounts in thousands, except per share data Years ended December 31 1993 1992 1991 NET SALES . . . . . . . . . . . . . . $ 692,022 $ 658,535 $ 589,186 OPERATING COSTS AND EXPENSES: Cost of goods sold . . . . . . . . 557,138 544,294 524,740 Selling, general and administrative expenses 102,699 87,905 88,249 659,837 632,199 612,989 Operating income (loss). . . . . . . 32,185 26,336 (23,803) Other income. . . . . . . . . . . . . 15,016 14,934 12,196 Interest expense . . . . . . . . . . (21,426) (23,481) (23,841) Pre-tax income (loss) from consolidated operations 25,775 17,789 (35,448) Provision (credit) for income taxes . . . . . . . 4,196 5,773 (4,988) Income (loss) from consolidated operations . . . 21,579 12,016 (30,460) Equity in net income (loss) of VME Group N.V. . . 7,840 (48,083) (23,129) Income (loss) from continuing operations . . . . 29,419 (36,067) (53,589) Discontinued operations: Income (loss) - insurance subsidiaries . . . . -- 355 (61) Loss - material handling operations . . . . . -- (7,056) (40,723) Gain on sale - material handling operations. . -- 8,519 -- Income - automotive operations . . . . . . . 12,450 8,207 1,035 Income (loss) from discontinued operations . . . 12,450 10,025 (39,749) Income (loss) before extraordinary credit and effect of changes in accounting principles . . 41,869 (26,042) (93,338) Income tax benefit from loss carryforward. . . . . -- -- 718 Effect of accounting changes: Postretirement benefits . . . . . . . . . . . . -- -- (244,900) Income taxes . . . . . . . . . . . . . . . .. 6,150 92,000 -- NET INCOME (LOSS) . . . . . . . . . . . . . . .$ 48,019 $ 65,958 $(337,520) INCOME (LOSS) PER SHARE: From continuing operations . . . . . . . . $ 1.69 $ (2.08) $ (3.10) From discontinued operations . . . . . . . 0.72 0.58 (2.30) Extraordinary credit . . . . . . . . . . . -- -- .04 From effect of accounting changes . . . . . 0.35 5.31 (14.16) Net income (loss) . . . . . . . . . . . . . $ 2.76 $ 3.81 $(19.52) <FN> See Notes to Financial Statements - 3 -