<ARTICLE> 5 <RESTATED> <CIK> 0000013585 <NAME> BOWLES FLUIDICS CORPORATION <MULTIPLIER> 1 <FISCAL-YEAR-END> Oct-31-1998 <PERIOD-END> Oct-31-1998 <PERIOD-TYPE> 12-mos <CASH> 1,734,261 <SECURITIES> 0 <RECEIVABLES> 3,427,988 <ALLOWANCES> 0 <INVENTORY> 2,263,144 <CURRENT-ASSETS> 7,825,174 <PP&E> 11,312,406 <DEPRECIATION> 6,904,002 <TOTAL-ASSETS> 12,355,321 <CURRENT-LIABILITIES> 2,436,009 <BONDS> 0 <COMMON> 1,268,501 <PREFERRED-MANDATORY> 0 <PREFERRED> 933,080 <OTHER-SE> 7,176,638 <TOTAL-LIABILITY-AND-EQUITY> 12,355,321 <SALES> 21,084,804 <TOTAL-REVENUES> 21,084,804 <CGS> 16,145,848 <TOTAL-COSTS> 19,703,379 <OTHER-EXPENSES> (126,714) <LOSS-PROVISION> 0 <INTEREST-EXPENSE> 0 <INCOME-PRETAX> 1,508,139 <INCOME-TAX> 575,953 <INCOME-CONTINUING> 932,186 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 932,186 <EPS-PRIMARY> 0.07 <F1> <EPS-DILUTED> 0.06 <FN> <F1> EPS-BASIC </FN>