TO OUR SHAREHOLDERS

SALES AND EARNINGS INCREASE

  Third quarter earnings of $4.6 million, or 47 cents per share, were up 19
percent from last year. Sales of $77.8 million increased 9 percent.
Nine-month earnings of $13.8 million, or $1.39 per share, were up 28 percent
and sales of $234.7 million increased 17 percent. (A weak dollar increased
year-to-date sales by $5.1 million.) Both sales and earnings established
record highs for the quarter and year-to-date period.

THIRD QUARTER CHALLENGES

  The third quarter proved to be more of a challenge than expected. Early in
the period, we experienced a weakening of incoming industrial machine orders
after a strong first half. The situation began to show improvement in
September, and the firming trend is continuing. Considering the overall
condition of the industrial economy in key markets, our year-to-date orders
look reasonable, and we are expecting a strong finish to the year.

  An additional challenge occurred in Europe. Our subsidiary encountered
start-up problems with a major new software system being installed. This
inhibited shipments and caused operating inefficiencies. Operations are now
returning to normal, and we expect financial results to show steady
improvement.

  Our floor coatings and commercial cleaning equipment lines continue to see
double-digit sales increases, and North American industrial aftermarket
products are performing quite well. In addition, the recent strengthening of
the dollar against the yen added to earnings for the quarter, due to forward
exchange contracts obtained earlier in the year to hedge future business. We
estimate the change in the value of the dollar from the same period last year
for our key currencies added about $0.5 million, or 5 cents per share, to net
earnings for the quarter and year-to-date.

  Net cash flow related to operating activities of $12.3 million year-to-date
is down from the same period last year. The primary reasons for the decrease
are higher-than-normal inventory levels on relatively low sales for the third
quarter and a planned step-up in capital spending.

1995 OUTLOOK: RECORD SALES AND EARNINGS EXPECTED

  In spite of the third quarter challenges, we were able to produce a 9.4
percent operating margin, which raised the year-to-date margin to 8.8 percent
versus 8.3 last year. Our outlook for the year is for an even higher
operating margin, assuming economic conditions in key markets continue to
improve. On this basis, we believe the next three months should produce our
ninth consecutive quarter of record sales and earnings and a full-year return
on equity close to our goal of 20 percent.


Roger L. Hale
CHIEF EXECUTIVE OFFICER

October 16, 1995


TENNANT AT A GLANCE

  Our vision is to work for a cleaner and safer world. That's why we are in
business. Clean work places and public places are safer and are more
attractive for both employees and customers. To be cleaner and safer is the
mark of a progressive company; to be cleaner and safer is the mark of an
advanced country. The world wants to be cleaner and safer.

  Our mission is to be the preeminent company in non-residential floor
maintenance equipment, floor coatings, and related offerings. That is what we
do.

  A second but equally important aspect of our mission is to create value for
our shareholders by providing an above-average total return. We expect to
accomplish this by achieving our long-term financial goals which call for 5%
real (inflation adjusted) sales growth and a 20% return on shareholders'
equity.

  Tennant offers a broad array of products in the non-residential floor
maintenance industry:



- - INDUSTRIAL FLOOR MAINTENANCE EQUIPMENT (75% OF 1994 SALES): Cleans surfaces
  with vehicle and heavy foot traffic such as factories, warehouses, stadiums
  and parking garages. Tennant is recognized as the world-leading manufacturer.

- - COMMERCIAL FLOOR MAINTENANCE EQUIPMENT (19% OF 1994 SALES): Cleans surfaces
  with foot traffic such as office buildings, retail outlets and hospitals. Our
  newest and fastest growing business.

- - FLOOR COATINGS (6% OF 1994 SALES): Broad line of sealers, resurfacers, and
  urethane coatings including environmentally friendly Eco-Coatings-TM-. Now on
  faster growth track after undergoing several years of restructuring.

  The competitive strengths and growth strategies for each of the three
product lines are outlined in our 1994 Annual Report to Shareholders.


PRODUCTS FOR A CLEANER AND SAFER WORLD

  Contract-cleaning businesses like Commercial Sweeping of Crowne Point,
Indiana, are part of the ever-expanding Tennant customer base. Thirty-two
Tennant machines contribute to Commercial's cleaning fleet including nine
rider-scrubbers, eight rider-sweepers, seven walk-behind scrubbers, and three
walk-behind sweepers. Joe Granger, President of Commercial, has full
confidence in Tennant: "We feel as if we've got the best equipment we can get
working for us. What's more, so do our customers. They're well-aware of
Tennant equipment and its reliability." Adds Granger, "We like the close
relationship we've been able to build with Tennant's service organization."
That commitment to service and reliability is what's made Tennant the first
name in floor care.

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