Bio-Rad Laboratories
BIO
#2435
Rank
$7.77 B
Marketcap
$288.12
Share price
-1.90%
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Bio-Rad Laboratories, Inc. is an American manufacturer of products for the life science research and clinical diagnostics markets.

Bio-Rad Laboratories - 10-Q quarterly report FY


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

Form 10-Q

X QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended March 31, 1998.

OR

__ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934

For the transition period from ____________ to ____________.

Commission file number 1-7928

BIO-RAD LABORATORIES, INC.
(Exact name of registrant as specified in its charter)

A Delaware Corporation 94-1381833
(State or other jurisdiction (I.R.S. Employer
of incorporation) Identification No.)

1000 Alfred Nobel Drive, Hercules, California 94547
(Address of principal executive offices) (Zip Code)

Registrant's telephone number, including area code (510) 724-7000


Indicate by check 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 month (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 ___

Indicate the number of shares outstanding of each of the issuer's
classes of common stock, as of the latest practicable date--

<TABLE>
<CAPTION>
Shares Outstanding
Title of each Class at May 6, 1998
<S> <C>
Class A Common Stock,
Par Value $1.00 per share 9,949,046

Class B Common Stock,
Par Value $1.00 per share 2,471,532

</TABLE>
PART I - FINANCIAL INFORMATION

Item 1. Financial Statements.




BIO-RAD LABORATORIES, INC.

Condensed Consolidated Statements of Income
(In thousands, except per share data)
(Unaudited)
<TABLE>
<CAPTION>
Three Months Ended
March 31,
1998 1997
<S> <C> <C>

NET SALES . . . . . . . . . . . . . . . . . . $116,174 $105,854

Cost of goods sold . . . . . . . . . . . . . 52,098 43,713

GROSS PROFIT . . . . . . . . . . . . . . . . 64,076 62,141

Selling, general and administrative expense . 41,057 40,718

Product research and development expense . . 9,912 10,808

INCOME FROM OPERATIONS . . . . . . . . . . . 13,107 10,615

Interest expense . . . . . . . . . . . . . . (785) (285)

Investment income, net . . . . . . . . . . . 774 448

Other, net . . . . . . . . . . . . . . . . . (736) (370)

INCOME BEFORE TAXES . . . . . . . . . . . . . 12,360 10,408

Provision for income taxes . . . . . . . . . 3,584 2,914

NET INCOME . . . . . . . . . . . . . . . . . $ 8,776 $ 7,494
======== ========

Basic earnings per share:
Net income . . . . . . . . . . . . . . . $0.72 $0.61
======== ========
Weighted average common shares . . . . . 12,211 12,276
======== ========
Diluted earnings per share:
Net income . . . . . . . . . . . . . . . $0.71 $0.60
======== ========
Weighted average common shares 12,325 12,450
======== ========
</TABLE>



The accompanying notes are an integral part of these statements.

1
BIO-RAD LABORATORIES, INC.
Condensed Consolidated Balance Sheets
(In thousands, except share data)
<TABLE>
<CAPTION>

March 31, December 31,
1998 1997
(Unaudited)
<S> <C> <C>
ASSETS:
Cash and cash equivalents . . . . . . . . . . . . . . $ 12,626 $ 10,843
Accounts receivable . . . . . . . . . . . . . . . . . 103,080 96,965
Inventories . . . . . . . . . . . . . . . . . . . . . 94,137 91,428
Prepaid expenses, taxes and other current assets . . . 28,553 28,182

Total current assets . . . . . . . . . . . . . . . 238,396 227,418

Net property, plant and equipment . . . . . . . . . . 78,261 78,678
Marketable securities . . . . . . . . . . . . . . . . 25,745 18,092
Other assets . . . . . . . . . . . . . . . . . . . . . 27,167 27,688

Total assets . . . . . . . . . . . . . . . . . . $369,569 $351,876
======== ========
LIABILITIES AND STOCKHOLDERS' EQUITY:
Notes payable and current maturities of long-term debt $ 11,712 $ 10,802
Accounts payable . . . . . . . . . . . . . . . . . . . 28,544 32,385
Accrued payroll and employee benefits . . . . . . . . 22,200 24,825
Sales, income and other taxes payable . . . . . . . . 7,887 5,055
Other current liabilities . . . . . . . . . . . . . . 28,140 27,715

Total current liabilities . . . . . . . . . . . . . 98,483 100,782

Long-term debt, net of current maturities . . . . . . 44,869 38,952
Deferred tax liabilities . . . . . . . . . . . . . . . 18,843 15,465

Total liabilities . . . . . . . . . . . . . . . . . 162,195 155,199

STOCKHOLDERS' EQUITY:
Preferred stock, $1.00 par value, 2,300,000 shares
authorized; none outstanding . . . . . . . . . . . . -- --
Class A common stock, $1.00 par value, 15,000,000 shares
authorized; outstanding - 9,829,234 at March 31, 1998
and 9,824,509 at December 31, 1997 . . . . . . . . . 9,830 9,825
Class B common stock, $1.00 par value, 6,000,000 shares
authorized; outstanding - 2,591,344 at March 31, 1998
and 2,596,069 at December 31, 1997 . . . . . . . . . 2,591 2,596
Additional paid-in capital . . . . . . . . . . . . . . 18,426 18,426
Class A treasury stock, 169,550 shares at March 31, 1998
and 193,539 shares at December 31, 1997 at cost . . (4,560) (5,206)
Class B treasury stock, 30,000 shares at March 31, 1998
and December 31, 1996 at cost . . . . . . . . . . . (800) (800)
Retained earnings . . . . . . . . . . . . . . . . . . 175,697 167,182
Accumulated other comprehensive income:
Currency translation . . . . . . . . . . . . . . . . (1,505) (1,149)
Net unrealized holding gain on marketable securities 7,695 5,803

Total stockholders' equity . . . . . . . . . . . . 207,374 196,677

Total liabilities and stockholders' equity . . . $369,569 $351,876
======== ========
</TABLE>


The accompanying notes are an integral part of these statements.

2
BIO-RAD LABORATORIES, INC.
Condensed Consolidated Statements of Cash Flows
(In thousands)
(Unaudited)
<TABLE>
<CAPTION>
Three Months Ended
March 31,
1998 1997
<S> <C> <C>
Cash flows from operating activities:
Cash received from customers . . . . . . . . . . . . . $108,476 $ 99,499
Cash paid to suppliers and employees . . . . . . . . . (106,699) (99,019)
Interest paid. . . . . . . . . . . . . . . . . . . . . (697) (282)
Income tax payments . . . . . . . . . . . . . . . . . (1,031) (982)
Miscellaneous receipts (payments). . . . . . . . . . . (137) 82
Net cash used in operating activities. . . . . . . . . (88) (702)

Cash flows from investing activities:
Capital expenditures, net. . . . . . . . . . . . . . . (4,228) (4,842)
Marketable securities investment activity, net . . . . (1,875) (1,132)
Foreign currency hedges, net . . . . . . . . . . . . . 486 1,894
Net cash used in investing activities. . . . . . . . . (5,617) (4,080)

Cash flows from financing activities:
Net borrowings under line-of-credit arrangements. . . 1,065 6,695
Long-term borrowings. . . . . . . . . . . . . . . . . 28,760 6,425
Payments on long-term debt. . . . . . . . . . . . . . (22,914) (8,589)
Proceeds from issuance of common stock. . . . . . . . - 1,123
Treasury stock activity, net. . . . . . . . . . . . . 385 (1,339)
Net cash provided by financing activities . . . . . . 7,296 4,315

Effect of exchange rate changes on cash . . . . . . . . . . 192 1,744

Net increase in cash and cash equivalents . . . . . . . . . 1,783 1,277

Cash and cash equivalents at beginning of period. . . . . . 10,843 9,390

Cash and cash equivalents at end of period. . . . . . . . . $ 12,626 $ 10,667
======== ========

Reconciliation of net income to net cash provided by operating activities:
Net income . . . . . . . . . . . . . . . . . . . . . . . $ 8,776 $ 7,494
Adjustments to reconcile net income to net cash
provided by operating activities:
Depreciation and amortization. . . . . . . . . . . . 5,131 4,217
Foreign currency hedge transactions, net . . . . . . (486) (2,261)
Gains on dispositions of marketable securities . . . (743) (313)
Increase in accounts receivable. . . . . . . . . . . (6,806) (3,808)
Increase in inventories. . . . . . . . . . . . . . . (2,867) (5,125)
Increase in other current assets . . . . . . . . . . (616) (1,941)
Decrease in accounts payable and
other current liabilities . . . . . . . . . . . . (5,382) (915)
Increase in income taxes payable . . . . . . . . . . 2,605 1,917
Other. . . . . . . . . . . . . . . . . . . . . . . . 300 33

Net cash used in operating activities . . . . . . . . . . . $ (88) $ (702)
======== ========
</TABLE>

The accompanying notes are an integral part of these statements.

3
BIO-RAD LABORATORIES, INC.
Condensed Consolidated Statements of Changes in Stockholders' Equity
(In thousands)
(Unaudited)
<TABLE>
<CAPTION>

Three Months Ended
March 31,
1998 1997
<S> <C> <C>
Common Stock:
Balance at beginning of period $ 12,421 $ 12,321
Issuance of common stock - 83
Balance at end of period 12,421 12,404

Additional Paid-In Capital:
Balance at beginning of period 18,426 17,067
Issuance of common stock - 1,040
Balance at end of period 18,426 18,107

Treasury Stock:
Balance at beginning of period (6,006) (1,639)
Purchase of treasury stock - (1,339)
Reissuance of treasury stock 646 -
Balance at end of period (5,360) (2,978)

Retained Earnings:
Balance at beginning of period 167,182 151,003
Net income 8,776 7,494
Reissuance of treasury stock
at less than cost (261) -
Balance at end of period 175,697 158,497

Accumulated Other Comprehensive Income:
Balance at beginning of period 4,654 4,756
Currency translation adjustments (356) (3,068)
Net unrealized holding gains 2,420 253
Reclassification adjustment for
gains included in net income (528) (313)
Balance at end of period 6,190 1,628
________ ________

Total Stockholders' Equity $207,374 $187,658
======== ========

Comprehensive Income:
Net income $ 8,776 $ 7,494
Currency translation adjustments (356) (3,068)
Net unrealized holding gains 2,420 253
Reclassification adjustment for
gains included in net income (528) (313)

Total Comprehensive Income $10,312 $ 4,366
======= =======
</TABLE>

The accompanying notes are an integral part of these statements.

4
BIO-RAD LABORATORIES, INC.

Notes to Condensed Consolidated Financial Statements
(Unaudited)

1. BASIS OF PRESENTATION

The accompanying unaudited condensed consolidated financial
statements of Bio-Rad Laboratories, Inc. ("Bio-Rad" or the
"Company"), reflect all adjustments which are, in the opinion of
management, necessary to a fair statement of the results of the
interim periods presented. All such adjustments are of a normal
recurring nature. The condensed consolidated financial
statements should be read in conjunction with the notes to
consolidated financial statements contained in the Company's
Annual Report for the year ended December 31, 1997 (the Company's
1997 Annual Report). Certain amounts in the financial statements
of the prior year have been reclassified to be consistent with
the 1998 presentation.

2. INVENTORIES
<TABLE>
The principal components of inventories are as follows:
<CAPTION>

March 31, December 31,
1998 1997
(in thousands)
<S> <C> <C>
Raw materials $ 28,293 $ 27,257
Work in process 20,720 21,242
Finished goods 45,124 42,929

$ 94,137 $ 91,428
======== ========
</TABLE>

3. PROPERTY, PLANT AND EQUIPMENT
<TABLE>
The principal components of property, plant and equipment are as
follows:
<CAPTION>
March 31, December 31,
1998 1997
(in thousands)
<S> <C> <C>
Land and improvements $ 8,057 $ 8,057
Buildings and leasehold
improvements 55,698 55,477
Equipment 118,085 115,097
181,840 178,631

Accumulated depreciation (103,579) (99,953)

Net property, plant and equipment $ 78,261 $ 78,678
======== ========
</TABLE>



5
4.   EARNINGS PER SHARE

Weighted average shares used for diluted earnings per share
include the dilutive effect of outstanding stock options of
114,000 and 174,000 shares, for the year-to-date periods ended
March 31, 1998 and 1997, respectively.

Options to purchase 265,000 and 93,000 shares of common stock
were outstanding during 1998 and 1997, respectively, but were
excluded from the computation of diluted earnings per share
because the exercise price of the options was greater than the
average market price of the common shares. The options were
still outstanding at March 31, 1998.































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ITEM 2.   Management's  Discussion and Analysis of Results of
Operations and Financial Condition.


This discussion should be read in conjunction with the
information contained both in this report and in the Company's
Consolidated Financial Statements for the year ended December 31,
1997.
<TABLE>
The following table shows operating income and expense items as a
percentage of net sales:
<CAPTION>
Three Months Ended Year Ended
March 31, December 31,
1998 1997 1997
<S> <C> <C> <C>
Net sales 100.0 100.0 100.0
Cost of goods sold 44.8 41.3 44.3
Gross profit 55.2 58.7 55.7

Selling, general and
administrative 35.4 38.5 38.7

Product research and
development 8.5 10.2 10.8

Income from operations 11.3 10.0 6.2
===== ===== =====
</TABLE>

Three Months Ended March 31, 1998 Compared to
Three Months Ended March 31, 1997

Corporate Results - Sales, Margins and Expenses

Net sales (sales) in the first quarter of 1998 were $116.2
million compared to $105.9 million in the first quarter of 1997.
For the first quarter of 1998, the effect of a strengthened U.S.
dollar reduced international sales by approximately $4.6 million
when compared to sales based upon 1997 exchange rates. Sales
increased in all segments of the Company's business: 25% in
Analytical Instruments, 16% in Clinical Diagnostics and 1% in
Life Science. Sales increases in Analytical Instruments are
attributed to continued growth in the products sold into the
semiconductor test and manufacturing equipment market as well as
increases in spectrometer sales. Approximately half of the
increase in Clinical Diagnostics sale growth can be directly
attributed to the acquisition of the Chiron Diagnostics controls
business in the fourth quarter of 1997.

Consolidated gross margins were 55.2% for the first quarter of
1998 compared to 58.7% for the first quarter of 1997 and 55.7%

7
for all of 1997.  Gross margins declined in all three of the
Company's segments. Life Science margins declined as a result of
the strengthening dollar in Asia and Europe and price discounting
in Europe. Diagnostic margins declined, in part, from the Chiron
acquisition, where several supply agreements existed to wholesale
diagnostic controls. Also, higher service costs and some price
erosion lowered diagnostic margins in the diabetes product line.
Analytical Instruments margins reflect a significant product mix
change for the quarter which should improve as sales mix returns
to historical averages.

Selling, general and administrative expense (SG&A) decreased to
35.4% of sales in the first quarter of 1998 from 38.5% of sales
in the comparable period of 1997. The strengthened U.S. dollar
reduced international SG&A by approximately $1.4 million or 1.2%
of sales. In order to improve overall operating results,
management has made a concentrated effort to control SG&A
spending during the first quarter of 1998. On a currency neutral
basis, SG&A for both Life Science and Analytical Instruments
remained at 1997 levels. Clinical Diagnostics increased SG&A
spending but at a rate far less than sales growth. The fourth
quarter acquisition did not add significantly to the fixed SG&A
burden of Clinical Diagnostics.

Product research and development expense (R&D) decreased from the
first quarter of 1997, both in absolute dollars and as a percent
of sales. Compared to the first quarter of 1997, only Analytical
Instruments increased R&D spending. As part of the Company's
continuing commitment to long-term growth, 1997 was a year of
expanding R&D. In 1998, management plans to continue R&D
spending, but monitor it to maintain an appropriate growth rate.

Corporate Results - Non-Operating Items

Interest expense was $500,000 more in the first quarter of 1998
than the comparable period of 1997 principally as a result of
higher average borrowings. Borrowings increased in connection
with acquisitions in the fourth quarter of 1997.

Investment income in both years includes gains on sales of
marketable securities and interest income from short-term
investments.

Net other income and expense in the first quarter of 1998
includes net goodwill amortization and non-operating legal costs.
Net other income and expense in the first quarter of 1997 was
primarily net exchange losses and goodwill amortization.

As expected, the Company's effective tax rate increased from 28%
to 29% for the first quarter of 1998. The tax rate for both
years reflects the utilization of loss carryforwards, foreign
sales corporation benefits and foreign tax credits. However, as

8
loss carryforwards are exhausted the benefits realized will
decline in comparison to prior periods and the effective tax rate
will rise.

Financial Condition

At March 31, 1997, the Company had available $12.6 million in
cash and cash equivalents, $16.0 million under its principal
revolving credit agreement and marketable securities with a
market value of $25.7 million, a majority of which could be
readily converted to cash. Financing activities, principally
borrowings under the Company's principal revolving credit
agreement, provided the Company with the cash flow necessary to
support investing activities.

At March 31, 1998, consolidated accounts receivable increased by
$6.1 million from December 31, 1997. Excluding the effects of
the strengthened U.S. dollar, accounts receivable increased by
$6.8 million. The increase is a result of larger Diagnostic
sales late in the quarter when compared to the prior period, the
Company deciding to factor less in Southern Europe and a slow
down in payments in Asia. Management will take selective steps
where advantageous to accelerate customer payments and will
continue to use credit terms to enhance its ability to sell.

At March 31, 1998, consolidated net inventories were $2.7 million
higher than at December 31, 1997. The increase in inventory
occurred primarily in the Life Science segment and was designed
to meet short term requirements as manufacturing process changes
are implemented which, by year-end, should result in overall
lower inventories. Management continues to monitor inventory
levels and regularly reviews the impact of obsolescence in
current inventory caused by the introduction of new products.

In February 1998, the Board of Directors authorized the Company
to repurchase up to an additional $10 million of common stock
over an indefinite period of time. This is the third such
authorization since July 1996 bringing the total authorized to
$18 million. To date, the Company has repurchased 236,700 shares
of Class A common stock and 30,000 shares of Class B common stock
for a total of $7.2 million. The repurchase is designed to
improve shareholder value and to satisfy the Company's
obligations under the employee stock purchase and stock option
plans.

The Company has begun preliminary discussions with its banks
regarding an increase to the principal revolving credit agreement
and potential financing sources should funds be needed for
further acquisitions or to fund a new facility on its Hercules
campus. The Company continues to regularly review acquisition
opportunities; currently no material acquisitions have reached a
stage beyond exploratory discussions.

9
Other than statements of historical fact, statements made in this
report include forward looking statements, such as statements
with respect to the Company's future financial performance,
operating results, plans and objectives. Actual results may
differ materially from those currently anticipated depending on a
variety of risk factors.

PART II. OTHER INFORMATION

Item 4. Submission of Matters to a Vote of Security Holders.

At the Company's annual meeting of stockholders on April 28,
1998, the following individuals were reelected to the Board of
Directors:
<TABLE>
<CAPTION>
Class of
Common Stock Votes Votes
Elected From For Withheld
<S> <C> <C> <C>
James J. Bennett Class B 2,491,512 663
Albert J. Hillman Class A 7,792,580 107,514
Philip L. Padou Class A 7,828,108 71,986
Alice N. Schwartz Class B 2,490,837 1,338
David Schwartz Class B 2,490,837 1,338
Norman Schwartz Class B 2,490,837 1,338
Burton A. Zabin Class B 2,491,512 663

The following proposals were approved at the Company's annual meeting:

</TABLE>
<TABLE>
<CAPTION>
Votes Votes Broker
For Against Abstentions Non-Votes
<S> <C> <C> <C> <C>
Ratification of
Arthur Andersen LLP
as the Company's
independent auditors 3,275,738 304 6,142 --

Amendment to the 1994
Stock Option Plan 2,928,271 48,237 9,440 296,236

</TABLE>

The foregoing matters are described in detail on pages 12 and 13
of the Company's definitive Proxy Statement dated April 1, 1998,
filed with the Securities and Exchange Commission and
incorporated herein by reference.




10
Item 6.  Exhibits and Reports on Form 8-K.

(a) Exhibits

The following documents are filed as part of this report:

Exhibit No.

22.1 Proxy Statement dated April 1, 1998, pages 12 and 13,
(definitive form filed April 2, 1998 and incorporated
by reference).

27.1 Financial Data Schedule.

27.2 Restated Financial Data Schedule for the year ended
December 31, 1995, and the quarters ended March 31,
June 30, and September 30, 1996.

27.3 Restated Financial Data Schedule for the year ended
December 31, 1996, and the quarters ended March 31,
June 30, and September 30, 1997.

(b) Reports on Form 8-K

During the quarter ended March 31, 1998, Bio-Rad filed an
amendment to the Form 8-K, dated December 5, 1997, related to the
acquisition of assets from Chiron Diagnostics Corporation and
Chiron Corporation.


















11
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 thereto duly authorized.

BIO-RAD LABORATORIES, INC.
(Registrant)



Date: May 14, 1998 /s/ Thomas C. Chesterman
Thomas C. Chesterman, Vice President,
Chief Financial Officer



Date: May 14, 1998 /s/ James R. Stark
James R. Stark,
Corporate Controller










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