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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 10-K
x
ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 
FOR THE FISCAL YEAR ENDED  December 31, 2004.

OR

o
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM _________ TO _________

Commission File No. 0-1093

KAMAN CORPORATION
(Exact name of registrant as specified in its charter)

Connecticut
 
06-0613548
(State or other jurisdiction
 
(I.R.S. Employer
of incorporation or organization)
 
Identification No.)

1332 Blue Hills Avenue
Bloomfield, Connecticut 06002
(Address of principal executive offices)

(860) 243-7100
Registrant's telephone number, including area code

Securities registered pursuant to Section 12(b) of the Act: None
Securities registered pursuant to Section 12(g) of the Act:

- Class A Common Stock, Par Value $1.00
- 6% Convertible Subordinated Debentures Due 2012

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes  x No  o

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (Section 229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated herein by reference in Part III of this Form 10-K or any amendment to this Form 10-K x

Indicate by check mark whether the registrant is an accelerated filer (as defined in Exchange Act Rule 12b-2). Yes  x No  o

State the aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.

$291,018,917 as of June 30, 2004.

Indicate the number of shares outstanding of each of the registrant's classes of common stock as of the latest practicable date (January 15, 2005).

Class A Common
22,106,361
Class B Common
667,814

Documents Incorporated Herein By Reference

Portions of the Corporation's 2004 Annual Report to Shareholders are incorporated herein by reference and filed as Exhibit 13 to this report.


 

Page 1


Kaman Corporation
Index to Form 10-K
Year Ended December 31, 2004


    Page
Part I
 
 
Business
 3
Properties
 10
Legal Proceedings
 11
Submission of Matters to a Vote of Security Holders
 11
     
Part II
   
Market for Registrant’s Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities
 11
Selected Financial Data
 12
Management’s Discussion and Analysis of Financial Condition and Results of Operations
 12
Quantitative and Qualitative Disclosures About Market Risk
 12
Financial Statements and Supplementary Data
 13
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
 13
Controls and Procedures
 13
Other Information
 13
     
Part III
   
Directors and Executive Officers of the Registrant
 14
Executive Compensation
 16
Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
 21
Certain Relationships and Related Transactions
 24
Principal Accounting Fees and Services
 24
     
Part IV
   
Exhibits and Financial Statement Schedules
 25


 

Page 2


PART I

ITEM 1.   BUSINESS

INTRODUCTION

    Kaman Corporation, incorporated in 1945, reports information for itself and its subsidiaries (collectively, the "corporation") in the following business segments: Aerospace, Industrial Distribution, and Music.

During 2004, the Aerospace segment's programs were conducted through three principal businesses, consisting of Aircraft Structures and Components, Advanced Technology Products, and Helicopter Programs. The Aircraft Structures and Components business involves commercial and military aircraft programs, including proprietary aircraft bearings, the production of aircraft subassemblies and other parts for commercial airliners as well as the C-17 military transport, and helicopter subcontract work. This business constituted about 46 percent of Aerospace segment sales for the year ended December 31, 2004. The Advanced Technology Products business manufactures products for military and commercial markets, including safe, arm and fuzing devices for a number of major missile and bomb programs; and precision measuring systems, mass memory systems and electro-optic systems. This business constituted approximately 25 percent of segment sales for the year ended December 31, 2004. Helicopter Programs include the SH-2G Super Seasprite multi-mission maritime helicopter and the K-MAX medium-to-heavy external lift helicopter along with spare parts and support. This business constituted about 29 percent of segment sales for the year ended December 31, 2004.

The Industrial Distribution segment is the third largest North American industrial distributor servicing the bearings, electrical/mechanical power transmission, fluid power, motion control and materials handling markets. This segment offers more than 1.5 million items, as well as value-added services to a base of more than 50,000 customers spanning nearly every sector of industry from its geographically broad-based footprint of nearly 200 locations in the United States, Canada, and Mexico.

The Music segment is the largest independent distributor of musical instruments and accessories in the United States, offering more than 15,000 products from several facilities in the United States and Canada to retailers of all sizes worldwide for professional and amateur musicians.


AEROSPACE SEGMENT

This segment had an operating loss of $14.3 million for the year ended December 31, 2004. The loss involved a variety of factors, including principally, lack of new helicopter orders, a negative $18.2 million sales adjustment associated with the MD Helicopters, Inc. ("MDHI") program, lack of sufficient work at the Jacksonville facility, adjustments involving various aspects of the segment's operations, and the delay experienced in achieving final qualification for the JPF fuze program. These items are discussed below.

    The corporation undertook a realignment of segment operations in 2004, creating three new operating divisions from existing Aerospace subsidiary operations. The purpose of the realignment was to address differences among the segment's various businesses and the changing markets they serve with the expectation that each division will be in a position to effectively control expenses for the services and functions that they require and achieve optimal customer service. The three new operating divisions are: Aerostructures, responsible for the Aerospace subsidiary's Jacksonville facility and the PlasticFab operation in Wichita; Fuzing, responsible for the Aerospace subsidiary's Middletown, Conn. facility and Orlando (Dayron) operations; and Helicopters, responsible for the Aerospace subsidiary's Bloomfield, Conn. operation. These divisions, together with Kamatics, a separate subsidiary in the Aerospace segment (including RWG Frankenjura-Industrie Flugwerklager GmbH, the corporation's German aircraft bearing manufacturer) constitute the four principal operating elements of the Aerospace segment. For the year 2004, results for the segment have been reported in the traditional format. Beginning with results for the first quarter of 2005, the corporation will separately report sales and discuss business developments for each of the Aerospace subsidiary's divisions and Kamatics.
 
Aircraft Structures and Components
 
Aircraft Structures and Components business involves commercial and military aircraft programs, including proprietary aircraft bearings produced and sold by Kamatics, the production of aircraft subassemblies and other parts for commercial airliners as well as the C-17 military transport, and helicopter subcontract work. Operations are generally conducted at the Jacksonville and Wichita facilities, and at Kamatics located in Bloomfield.

The move from Moosup, Conn. to the expanded Jacksonville aircraft subassemblies and parts facility was completed in 2003. Since then, the Jacksonville operation has been addressing the complexities of training new workers and requalifying manufacturing processes at the facility. This, together with an insufficient volume of sales, has resulted in an inability to achieve profitability at this location. This has resulted in overhead and general and administrative expenditures being absorbed at higher rates by active programs and generally lower profitability or losses for these programs. Improving performance metrics and reestablishing levels of customer satisfaction continue to be a focus at the Jacksonville facility and management believes that progress was made during 2004 as the operation completed much of the requalification task and began to win new business. The principal example is that in 2004, Sikorsky Aircraft Corporation awarded the corporation a multi-year contract with an initial two-year value of $27.7 million under which the corporation will manufacture the pilot cockpit for four models of the Sikorsky BLACK HAWK helicopter. The initial work covers approximately 84 units and includes installation of all wiring harnesses, hydraulic assemblies, control pedals and sticks, seat tracks, pneumatic lines, and the composite structure that holds the windscreen. The contract includes follow-on options that, if fully exercised, would include the fabrication of approximately 349 units, and bring the total potential value of the contract to approximately $100.0 million over five years.

Page 3

Regarding potential future work, in January 2005, the U.S. government selected an international team that includes Lockheed Martin, Bell Helicopter, and AgustaWestland to provide the next "Marine One" presidential helicopter. As a member of the winning team, the corporation anticipates that it will have the opportunity to share in the work being sourced into the United States.

Management continues to believe that operating conditions at the Jacksonville facility will improve and that the move from Moosup to Jacksonville will ultimately provide a lower cost structure from which to compete.

During 2004, the corporation recorded non-cash adjustments in two programs conducted in the Aircraft Structures and Components operation. The first relates to the corporation's multi-year contracts with MDHI for production of fuselages for the MDHI 500 and 600 series helicopters and composite rotor blades for the MD Explorer helicopter. The corporation stopped work on the program in 2003 due to payment issues with this customer. It had been the corporation's expectation that MDHI would be successful in executing its strategy to improve its then current financial and operational circumstances, however, in the third quarter of 2004 MDHI management indicated that it had not thus far been able to resolve the situation. As a result, the corporation recorded a sales and non-cash pre-tax earnings charge of $20.1 million, consisting of an $18.2 million negative sales adjustment and a $1.9 million addition to the corporation's bad debt reserve, eliminating its investment in the program. The charge is not expected to result in any future cash expenditures. The corporation intends to maintain a business relationship with MDHI should it be successful in improving its financial and operational situation.
 
The second program is the corporation's contract with Boeing called "Harbour Pointe" covering parts and subassemblies for various Boeing aircraft. This contract has generated a lower than expected order flow and an unprofitable mix of work. In the second quarter of 2004, the corporation determined that future demand for these parts, many of which are associated with programs that Boeing is either cutting back or eliminating, would be lower than previously anticipated. As a result, the corporation recorded a $7.1 million non-cash adjustment, consisting of an estimated accrued contract loss of $4.3 million and a valuation adjustment of $2.8 million associated with portions of the program inventory.

Kamatics manufactures proprietary self-lubricating bearings used in aircraft flight controls, turbine engines and landing gear and produces driveline couplings for helicopters. Market conditions improved during 2004 and the company experienced increased order activity from Boeing, Airbus and other customers in both the commercial and military sectors. While the market for specialized high-performance products is becoming increasingly competitive, Kamatics parts are currently in use in almost every jet-powered aircraft built in North and South America and Europe.


Advanced Technology Products

This business involves manufacture of products for military and commercial markets, including safe, arm and fuzing devices for a number of major missile and bomb programs, and precision measuring systems, mass memory systems and electro-optic systems. Principal operations are conducted at the Middletown, Conn. and Orlando facilities. In conjunction with the realignment of the Aerospace segment during the year, management worked to identify and correct certain internal operational issues that have adversely affected the Orlando facility, which consists of the Dayron operation that was acquired by the corporation in 2002.

      A $3.5 million charge was recorded in the fourth quarter of 2004 to provide for two product warranty-related issues. The first involves a supplier's recall of a switch embedded in certain of Dayron's bomb fuzes. The other involves bomb fuzes manufactured according to procedures in place at the time that Dayron was acquired that have been found to contain an incorrect part. Management is currently working with its customers and other parties to resolve these issues appropriately.

Dayron has a contract with the U.S. Air Force for production of the advanced FMU-152A/B joint programmable fuze ("JPF"). This contract, which was the principal motivation for the acquisition of Dayron, achieved final qualification in the second quarter of 2004, about a year later than originally anticipated. The JPF contract has a value of $13.6 million covering low rate initial production and production of Lot 1 that extends through 2005 and includes options for eight additional years of production, which, if fully exercised, would bring the total potential value of the contract to $168.7 million. In the past few months, the Air Force has released production for Lot 2 (including some additional production) for $11.4 million. These releases under the contract, plus development and engineering activity along with special tool and test equipment, bring the total to approximately $36.4 million to date. Work has continued on materials flow and manpower ramp-up to meet production requirements. Now that final qualification has been achieved, the fuze is ready to market to allied militaries. Management expects program profitability to improve as deliveries to the U.S. military ramp up and be further enhanced once orders are received from allied militaries.

Since 2001, the Electro-Optics Development Center ("EODC") portion of this business (located in Tucson, Ariz.) had been teamed with the University of Arizona ("University") to build a 6.5-meter aperture collimator that will be used for testing large optical systems in a vacuum environment. EODC had been working under a $12.8 million fixed-price contract to design and fabricate the structural, electrical, mechanical and software control systems for the collimator. EODC has experienced significant cost growth in its portion of the program which it believes is a result of changes in the scope of the project, and in April 2004 submitted a claim in the amount of $6.3 million to the University to recover these additional costs. Having been unable to satisfactorily resolve this matter, the company filed suit against the University on September 17, 2004 to recover these costs and stopped production on the program. The University has since filed a counterclaim and the litigation process is ongoing. Although additional efforts were made to resolve the matter out of court, it became clear during the fourth quarter that EODC is not likely to complete the project and therefore, a $3.5 million sales and pre-tax earnings adjustment was recorded in the fourth quarter to reflect the contract's curtailed status.

 
Page 4

Helicopter Programs

The segment's helicopter products include the SH-2G Super Seasprite multi-mission maritime helicopter and the K-MAX medium-to-heavy external lift helicopter along with spare parts and support. Operations are conducted at the Bloomfield facility. The vast majority of 2004 activity was attributable to the SH-2G helicopter.

SH-2G programs have generally consisted of retrofit of the corporation's SH-2F helicopters to the SH-2G configuration or refurbishment of existing SH-2G helicopters. The SH-2, including its F and G configurations, was originally manufactured for the U.S. Navy. The SH-2G aircraft is currently in service with the Egyptian Air Force and the New Zealand and Polish navies.

Work continues on the SH-2G(A) program for Australia which involves eleven helicopters with support, including a support services facility, for the Royal Australian Navy ("RAN"). The total contract has a current anticipated value of about $738 million. The helicopter production portion of the program is valued at approximately $605 million, essentially all of which has been recorded as sales through December 31, 2004. This contract has been in a loss position since 2002, due to increases in anticipated costs to complete the program. The in-service support center portion of the program has a current anticipated value of about $133 million of which about 31 percent has been recorded as sales through December 31, 2004.

Production of the eleven SH-2G(A) aircraft for the program is essentially complete. The aircraft lack the full Integrated Tactical Avionics System ("ITAS") software and progress is continuing on this element of the program. The Australian government provisionally accepted three additional helicopters during the fourth quarter of 2004, bringing the number of aircraft now provisionally accepted to eight. The corporation currently expects to deliver the first fully operational aircraft by mid-year 2005, to be followed by the final acceptance process for all eleven aircraft. Due to the complexity of the integration process and test results that indicate additional work to be done, the corporation added $5.5 million to its accrued contract loss during the year, $3.8 million of which was added in the fourth quarter, to reflect the current estimate of costs to complete the program.

The corporation maintains a consignment of the U.S. Navy's inventory of SH-2 spare parts under a multi-year agreement that provides the corporation the ability to utilize certain inventory for support of its SH-2G programs.

Although no retrofit orders have been awarded since 1997, the corporation continues to market the SH-2G helicopter on an international basis, recognizing that this market is highly competitive and heavily influenced by economic and political conditions.

The corporation continues to support K-MAX helicopters that are operating with customers, which number less than thirty. At December 31, 2004, K-MAX inventories included approximately $20.1 million in K-MAX spare parts and $9.8 million in aircraft owned by the corporation. As previously reported, the corporation wrote down the value of existing aircraft, excess spare parts, and equipment inventories in 2002, following a market evaluation of the K-MAX helicopter program, which had experienced several years of market difficulties.

Management is currently in discussions with the U.S. Naval Air Systems Command ("NAVAIR") regarding the potential purchase of a portion of the Bloomfield campus that the Aerospace subsidiary currently leases from NAVAIR and has operated for several decades for the principal purpose of performing U.S. government contracts. Management believes that ownership of the facility, which is currently utilized for flight and ground test operations and limited parts manufacturing, can be helpful to its ongoing operations. As part of its decision-making process, the company is discussing with NAVAIR and the General Services Administration the method that would be used to calculate the purchase price of the facility, which could possibly include the company undertaking some level of the environmental remediation that may be legally required in the event of a sale of the property. In applying the guidance of Statement of Financial Accounting Standards No. 5 "Accounting for Contingencies", the corporation's management has concluded that, while not probable, it is reasonably possible that the corporation may agree to undertake some level of environmental remediation, should the facility be sold to the corporation. Based on the discussions so far, however, it is not possible to determine the magnitude, if any, of such a potential undertaking. Therefore, no liability for environmental remediation at the facility has been recorded to date.
 
    The corporation is also working with government and environmental authorities to prepare the closed Moosup facility for eventual sale.


INDUSTRIAL DISTRIBUTION SEGMENT

This segment experienced significant increases in sales and operating profits for the year ended December 31, 2004. These results reflect the combined effects of an improved industrial economy, a full year of benefit from the acquisition of Industrial Supplies, Inc., and market share gains as well as the impact of cost control, process improvement, and the company’s “lean-thinking” practices that were implemented during the difficult economic times of the past few years. Vendor incentives in the form of rebates (i.e., vendors provide inventory purchase rebates to distributors at specified volume-purchasing levels), while still important, represented a smaller percentage of operating profits than it has in recent years because of the increase in sales.

Page 5

This segment is the third largest North American industrial distributor servicing the bearings, electrical/mechanical power transmission, fluid power, motion control and materials handling markets. Products and value-added services are offered to a customer base of more than 50,000 companies representing a highly diversified cross section of North American industry. Because of its diversified customer base, segment performance tends to track the U.S. Industrial Production Index and is affected to a large extent by the overall business climate for its customer industries, including plant capacity utilization levels and the effect of pricing spikes and/or interruptions for basic commodities such as steel and oil. A weaker U.S. dollar is currently stimulating customers' export sales and the demand from China for raw materials continues to benefit the segment's locations that participate in mining, steel and cement production markets.

Success in the segment's markets requires a combination of competitive pricing (with pricing pressures more pronounced with respect to larger customers) and value-added services that save customers money while helping them become more efficient and productive. Management believes that this segment has the appropriate platforms, including technology, systems management and customer and supplier relationships to compete effectively in the evolving and highly fragmented industrial distribution industry. The segment's size and scale of operations allow it to attract highly skilled personnel and realize internal operating efficiencies, and also to take advantage of vendor incentives, which tend to favor the larger distributors. Management believes that the segment's resources and product knowledge enable it to offer a comprehensive product line and invest in sophisticated inventory management and control systems while its position in the industry enhances its ability to rebound during economic recoveries and grow through acquisitions.

Over the past several years, large companies have increasingly centralized their purchasing, focusing on suppliers that can service all of their plant locations across a wide geographic area. To meet these requirements, the segment has expanded its geographic presence through the selective opening of new branches and acquisitions in key markets of the upper midwest, the south, and Mexico. The segment's footprint of nearly 200 locations now covers 70 of the top 100 industrial markets in the United States. Management's goal is to grow the Industrial Distribution segment by expanding into additional areas that enhance its ability to compete for large regional and national customer accounts. In the third quarter of 2004, the company acquired Brivsa de Mexico, a small distributor located in Monterrey, thus expanding the company's ability to serve its national account customers with operations in this important Mexican industrial center.

In addition to providing timely access to power transmission, motion control, material handling electrical components, bearings, accessories and services, the segment seeks to assist customers in identifying opportunities to utilize these maintenance and production items in ways that help them increase efficiency, reduce downtime, and lower production costs. In part, this explains the segment's approach to competing for large regional and national multi-location accounts, which now constitute about 20 percent of annual sales. During 2004, the segment implemented new national account business with Tyco International (US), Inc. Phelps Dodge, James Hardie and Quad Graphics. In addition, the segment was named a national distributor for IMI Norgren, Inc., providing an additional major line to sell through the segment's entire U.S. branch network. In the fourth quarter of the year, Procter & Gamble, already a customer of the segment, selected the segment as its bearings and power transmission supplier in Canada, complementing the segment's U.S. business with this large national account customer. A new location in Toronto was opened to serve that account while providing a platform for expansion in the area.

From 1997 to the present, a total of forty-three legal proceedings (relating to approximately eighty-five individuals) involving alleged asbestos-containing products have been instituted against the corporation, virtually all of which have involved this segment. In all proceedings, the corporation was one of many unrelated defendants. The proceedings involving this segment relate primarily to products allegedly supplied to the U.S. Navy by a company from which the segment acquired assets, more than twenty-five years ago. Management believes that it has good defenses to these claims. Nine of the proceedings were resolved with no payments being made. Six proceedings are outstanding at this time. The remainder of the proceedings have been settled for an aggregate amount that is immaterial, with contribution from insurance carriers (who address these matters on a case-by-case basis with no assurance of contribution in any potential future case). Because of the immaterial nature of these settlements in each instance and in the aggregate, no reserve has so far been required. At this time, management continues to believe that its overall exposure to liability in these matters is de minimis in nature.


MUSIC SEGMENT 

The segment is the largest independent distributor of musical instruments and accessories in the United States, offering more than 15,000 products from several facilities in the United States and Canada to retailers of all sizes worldwide for professional and amateur musicians.

The segment experienced increased sales and operating profits for the year ended December 31, 2004. There was good demand for the segment's lines of branded musical instruments and accessories and a reasonably good Christmas season for the retail sector. Sales for both the guitar and percussion lines were up for the year along with continued growth in sales to both large and small retailers with such products as Gretsch® drums and Sabian® cymbals. The Ovation LX series premier guitar was also introduced in 2004 and has received high acceptance ratings from players and positive reviews in the national music trade press.

    The segment's array of fretted instruments includes premier and proprietary products, such as the Ovation® and Hamer® guitars, and Takamine® guitars under an exclusive distribution agreement. The segment has also significantly extended its line of percussion products and accessories over the past few years, augmenting its CB®, Toca® and Gibraltar® lines to include an exclusive distribution agreement with Gretsch® drums and acquiring Latin Percussion and Genz Benz (an amplification equipment manufacturer).
 
The business is affected by consumer sentiment as retailers gauge how aggressively to stock for the holiday selling season, and by actual consumer spending levels. It is also affected by changes in consumers' musical tastes and interests. Consequently, a principal strategy of the segment over the past several years has been to add popular premier branded products that can be brought to market exclusively by the segment.

Page 6

An important industry trend of the past several years has been consolidation in the retail market with the growth in the very large retail chains. The concentration of sales to these large customers is increasing and along with this is an increase in pricing pressures. Management believes that it has built upon its competitive advantages by creating and maintaining industry-leading distribution systems and the computerized business-to-business capabilities that large national retailers increasingly require, while continuing to support its traditional base of small retailers.

Technology is an important part of the segment's business. The segment's customers have access to kmconline.com, an industry-leading e-commerce site for expedited direct ordering of merchandise that helps customers cut costs and improve efficiencies through electronic exchange of information. Approximately 25% of sales orders were received and transmitted to the warehouse for shipment with little or no manual intervention in 2004, more than double the number of the prior year.

While the vast majority of the segment's sales are to North American customers, the segment has been building its presence in European, Asian and Australian markets as well. In addition, to ensure high quality while offering value at different price points, the segment's products are manufactured both in the United States and abroad.

*Sabian and Gretsch are registered trademarks of other organizations.


AVAILABLE INFORMATION

The corporation's website address is www.kaman.com. The corporation's Annual Report on Form 10-K, quarterly reports on Form 10-Q, and current reports on Form 8-K as well as amendments to those reports filed or furnished pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934, together with Section 16 insider beneficial stock ownership reports, are available free of charge through the website as soon as reasonably practicable after they are electronically filed or furnished to the Securities and Exchange Commission. The information contained in the corporation's website is not intended to be incorporated into this Annual Report on Form 10-K.

The Corporation's Governance Principles and all Board of Directors' standing Committee Charters (including Audit, Corporate Governance, Personnel & Compensation and Finance) are also located on the corporation's website.


FINANCIAL INFORMATION

Information concerning each segment's performance for the last three fiscal years is included in the Segment Information section of the corporation's 2004 Annual Report to Shareholders (Exhibit 13 to this Form 10-K) and such section is incorporated herein by reference.


PRINCIPAL PRODUCTS AND SERVICES

Following is information for the three preceding fiscal years concerning the percentage contribution of each business segment's products and services to the corporation's consolidated net sales:

 
Years Ended December 31
 
2002
 
2003
 
2004
Aerospace
31.3%
 
28.1%
 
25.4%
Industrial Distribution
54.2%
 
55.7%
 
58.5%
Music
14.5%
 
16.2%
 
16.1%
Total
100.0%
 
100.0%
 
100.0%


RESEARCH AND DEVELOPMENT EXPENDITURES

    Aerospace segment government sponsored research expenditures, included in cost of sales, were $5.9 million in 2004; $4.9 million in 2003, and $9.8 million in 2002. Independent research and development expenditures, included in selling, general and administrative expenses, were $4.0 million in 2004, $4.3 million in 2003 and $5.4 million in 2002.


BACKLOG

Program backlog of the Aerospace segment was approximately $309.6 million at December 31, 2004, $322.4 million at December 31, 2003 and $370.0 million at December 31, 2002.

The corporation anticipates that approximately 73% of its backlog at the end of 2004 will be performed in 2005. Approximately 46.9% of the backlog at the end of 2004 is related to U.S. government contracts or subcontracts which are included in backlog to the extent that funding has been appropriated by Congress and allocated to the particular contract by the relevant procurement agency. Virtually all of these funded government contracts have been signed.


Page 7

GOVERNMENT CONTRACTS

During 2004, approximately 93.3% of the work performed by the corporation directly or indirectly for the U.S. government was performed on a fixed-price basis and the balance was performed on a cost-reimbursement basis. Under a fixed-price contract, the price paid to the contractor is negotiated at the outset of the contract and is not generally subject to adjustment to reflect the actual costs incurred by the contractor in the performance of the contract. Cost reimbursement contracts provide for the reimbursement of allowable costs and an additional negotiated fee.

The corporation's U.S. government contracts and subcontracts contain the usual required provisions permitting termination at any time for the convenience of the government with payment for work completed and associated profit at the time of termination.


COMPETITION

The Aerospace segment operates in a highly competitive environment with many other organizations, some of which are substantially larger and have greater financial and other resources.

The corporation competes for its aircraft structures and components business on the basis of price, product quality, and the reputation of the corporation. Competitors for this business include small machine shops and offshore manufacturing facilities. The corporation competes for its specialty aircraft bearing business based on quality and proprietary knowledge; product endurance; and special performance characteristics. The corporation competes for its advanced technology fuzing business primarily on the basis of technical competence, product quality, and to some extent, price; and also on the basis of its experience as a developer and manufacturer of such products for particular applications and the availability of facilities, equipment and personnel. The corporation competes for its helicopter programs business with other helicopter manufacturers on the basis of price, performance, and mission capabilities; and also on the basis of its experience as a manufacturer of helicopters, the quality of its products and services, and the availability of facilities and equipment to perform contracts. The corporation's K-MAX helicopter competes with military surplus helicopters and other used commercial helicopters employed for lifting, as well as with alternative methods of meeting lifting requirements. Consolidation in the industry has increased the level of international competition for helicopter programs. The corporation is also affected by the political and economic circumstances of its potential foreign customers.

Industrial distribution operations are subject to a high degree of competition from several other national distributors, two of which are substantially larger than the corporation; and from many regional and local firms. In addition, the corporation faces competition from low-cost industrial products manufactured off shore and introduced into the U.S. market from a number of sources. Competitive forces have intensified due to the increasing importance of large national and North American accounts and the increasing use of independent purchasing consultants retained by such national accounts. In addition, competitive forces have increased due to the increased use of supplier “partnering” agreements or other contractual arrangements providing the customer with a variety of cost savings opportunities.

Music operations compete with domestic and foreign distributors. Certain musical instrument products manufactured by the corporation are subject to competition from U.S. and foreign manufacturers as well. The corporation competes in these markets on the basis of service, price, performance, and inventory variety and availability. The corporation also competes on the basis of quality and market recognition of its music products and has established trademarks and trade names under which certain of its music products are produced, as well as under private label manufacturing in a number of foreign countries and exclusive distribution agreements with other manufacturers of recognized trademarked products.


FORWARD-LOOKING STATEMENTS

This report may contain forward-looking information relating to the corporation's business and prospects, including aerostructures and helicopter subcontract programs and components, advanced technology products, the SH-2G and K-MAX helicopter programs, the industrial distribution and music businesses, operating cash flow, and other matters that involve a number of uncertainties that may cause actual results to differ materially from expectations. Those uncertainties include, but are not limited to: 1) the successful conclusion of competitions for government programs and thereafter contract negotiations with government authorities, both foreign and domestic; 2) political conditions in countries where the corporation does, or intends to do, business; 3) standard government contract provisions permitting renegotiation of terms and termination for the convenience of the government; 4) economic and competitive conditions in markets served by the corporation, particularly defense, commercial aviation, industrial production and consumer market for music products, as well as global economic conditions; 5) satisfactory completion of the Australian SH-2G(A)program, including successful completion and integration of the full ITAS software; 6) receipt and successful execution of production orders for the JPF U.S. government contract (including the exercise of all contract options as such exercise has been assumed in connection with goodwill impairment evaluations) and receipt of orders from allied militaries; 7) satisfactory resolution of the EODC/University of Arizona litigation; 8) achievement of enhanced business base in the Aerospace segment in order to better absorb overhead and general and administrative expenses; 9) satisfactory results of negotiations with NAVAIR concerning the corporation's leased facility in Bloomfield, Conn.; 10) profitable integration of acquired businesses into the corporation's operations; 11) changes in supplier sales or vendor incentive policies; 12) the effect of price increases or decreases; 13) pension plan assumptions and future contributions; 14) continued availability of raw materials in adequate supplies; 15) satisfactory resolution of the supplier switch and incorrect part issues attributable to Dayron suppliers and others;  16) cost growth in connection with potential environmental remediation activities related to the Bloomfield and Moosup facilities; and 17) successful replacement of the corporation's revolving credit facility upon its expiration; and 18) currency exchange rates, taxes, changes in laws and regulations, interest rates, inflation rates, general business conditions and other factors. Any forward-looking information provided in this report should be considered with these factors in mind. The corporation assumes no obligation to update any forward-looking statements contained in this report.


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EMPLOYEES

As of December 31, 2004, the Corporation employed 3,581 individuals throughout its business segments and corporate headquarters as follows:

Aerospace
 
1,597
Industrial Distribution
 
1,483
Music
 
411
Corporate Headquarters
 
90


PATENTS AND TRADEMARKS

The corporation holds patents and trademarks reflecting functional, design and technical accomplishments in a wide range of areas covering both basic production of certain products, including aerospace products and music instruments, as well as highly specialized devices and advanced technology products in defense related and commercial fields.

Although the corporation's patents and trademarks enhance its competitive position, management believes that none of such patents or trademarks is singularly or as a group essential to its business as a whole. The corporation holds or has applied for U.S. and foreign patents with expiration dates that range through the year 2023.

These patents are allocated among the corporation's business segments as follows:

 
U.S. PATENTS
 
FOREIGN PATENTS
Segment
Issued
 
Pending
 
Issued
 
Pending
               
Aerospace
41
 
3
 
7
 
7
Industrial Distribution