UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K
CURRENT REPORT PURSUANT
TO SECTION 13 OR 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported) November 15, 2004
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Lexington Precision Corporation
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(Exact Name of Registrant as Specified in Its Charter)
Delaware
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(State or Other Jurisdiction of Incorporation)
0-3252 22-1830121
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(Commission File Number) (IRS Employer Identification No.)
40 East 52nd Street, New York, NY 10022
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(Address of Principal Executive Offices) (Zip Code)
(212) 319-4657
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(Registrant's Telephone Number, Including Area Code)
767 Third Avenue, New York, NY 10017
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(Former Name or Former Address, if Changed Since Last Report)
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):
[ ] Written communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17
CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
SECTION 2 - FINANCIAL INFORMATION
ITEM 2.02 RESULTS OF OPERATIONS AND FINANCIAL CONDITION.
The information in this Form 8-K, including Exhibit 99.1 attached
hereto, shall not be deemed "filed" for purposes of Section 18 of the Securities
Exchange Act of 1934, as amended, and shall not be incorporated by reference
into any filing of Lexington Precision Corporation (the "Company") under the
Securities Act of 1933, as amended, except as shall be expressly set forth by
specific reference in such filing.
On November 15, 2004, the Company issued a press release announcing
financial results for the quarter and the nine-month period ended September 30,
2004. A copy of the press release is attached hereto as Exhibit 99.1.
The press release discusses a non-GAAP financial measure known as
earnings before interest, taxes, depreciation, amortization, and other
non-operating items of income and expense ("EBITDA"). EBITDA is not a measure of
performance under accounting principles generally accepted in the United States
and should not be considered in isolation or used as a substitute for income
from operations, net income, net cash provided by operating activities, or other
operating or cash flow statement data prepared in accordance with generally
accepted accounting principles. EBITDA is referenced in the attached press
release and elsewhere in the Company's financial reporting because investors and
the Company's management use this measure to evaluate the operating performance
of the Company, including the Company's ability to service debt. In the press
release, the Company has provided quantitative reconciliations of EBITDA to
income (loss) from operations and net income (loss), two GAAP financial
measures.
SECTION 9 - FINANCIAL STATEMENTS AND EXHIBITS
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.
Exhibit 99-1 Press release dated November 15, 2004
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
LEXINGTON PRECISION CORPORATION
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(Registrant)
Date: November 16, 2004
/s/ Dennis J. Welhouse
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Name: Dennis J. Welhouse
Title: Senior Vice President and
Chief Financial Officer
Print name and title of the signing officer under his signature.
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