LSB Industries
LXU
#5798
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$1.07 B
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$14.90
Share price
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Change (1 year)

LSB Industries - 10-Q quarterly report FY


Text size:
FORM 10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

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

For Quarterly period ended June 30, 1996
---------------------------------------------
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 1-7677


LSB INDUSTRIES, INC.
----------------------------------------------------
Exact name of Registrant as specified in its charter


DELAWARE 73-1015226
- ------------------------------ ---------------
State or other jurisdiction of I.R.S. Employer
incorporation or organization Identification No.

16 South Pennsylvania, Oklahoma City, Oklahoma 73107
-------------------------------------------------------
Address of principal executive offices (Zip Code)

(405) 235-4546
--------------------------------------------------
Registrant's telephone number, including area code

None
------------------------------------------------------
Former name, former address and former fiscal year, if
changed since last report.

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
------ ------
The number of shares outstanding of the Registrant's voting Common Stock, as
of August 9, 1996 is 12,908,487 shares excluding 1,849,469 shares held as
treasury stock.


PART I

FINANCIAL INFORMATION


Company or group of companies for which report is filed: LSB Industries, Inc.
and all of its wholly-owned subsidiaries.

The accompanying condensed consolidated balance sheet of LSB Industries, Inc.,
at June 30, 1996, the condensed consolidated income statements for the six
month and three month periods ended June 30, 1996 and 1995 and the
consolidated statements of cash flows for the six month periods ended June 30,
1996 and 1995 have been subjected to a review, in accordance with standards
established by the American Institute of Certified Public Accountants, by
Ernst & Young LLP, independent auditors, whose report with respect thereto
appears elsewhere in this Form 10-Q. The financial statements mentioned above
are unaudited and reflect all adjustments, consisting primarily of adjustments
of a normal recurring nature, which are, in the opinion of management,
necessary for a fair presentation of the interim periods. The results of
operations for the six months and three months ended June 30, 1996 are not
necessarily indicative of the results to be expected for the full year. The
condensed consolidated balance sheet at December 31, 1995, was derived from
audited financial statements as of that date.

<TABLE>
<CAPTION>
LSB INDUSTRIES, INC.
CONDENSED CONSOLIDATED BALANCE SHEETS
(Information at June 30, 1996 is unaudited)
(Dollars in thousands)

June 30, December 31,
ASSETS 1996 1995
_________________________________________ ___________ __________

<S> <C> <C>
Current assets:

Cash and cash equivalents $ 3,368 $ 1,420

Trade accounts receivable, net of allowance 61,953 43,975

Inventories:
Finished goods 37,990 38,796
Work in process 8,964 12,247
Raw materials 18,142 15,222
__________ __________
Total inventory 65,096 66,265

Supplies and prepaid items 7,563 5,684
__________ __________
Total current assets 137,980 117,344

Property, plant and equipment, net 89,269 86,270

Investments and other assets:

Loans receivable, secured by real estate 15,582 15,657

Other assets, net of allowance 17,766 18,905
__________ __________
$ 260,597 $ 238,176
========== ==========

</TABLE>

(Continued on following page)




<TABLE>
<CAPTION>
LSB INDUSTRIES, INC.
CONDENSED CONSOLIDATED BALANCE SHEETS
(Continued)
(Information at June 30, 1996 is unaudited)
(Dollars in thousands)

June 30, December 31,
LIABILITIES AND STOCKHOLDERS' EQUITY 1996 1995
________________________________________ ___________ __________
<S> <C> <C>
Current liabilities:
Drafts payable $ - $ 424
Accounts payable 51,880 28,508
Accrued liabilities 9,938 9,239
Current portion of long-term debt 23,126 14,925
___________ __________
Total current liabilities 84,944 53,096

Long-term debt 94,111 103,355

Contingencies (Note 4)

Redeemable, noncumulative convertible
preferred stock, $100 par value; 1,552 shares
issued and outstanding (1,566 in 1995) 147 149

Stockholders' equity (Note 3):
Series B 12% cumulative, convertible
preferred stock, $100 par value;
20,000 shares issued and outstanding 2,000 2,000
Series 2 $3.25 convertible, exchangeable
Class C preferred stock, $50 stated
value; 920,000 shares issued 46,000 46,000
Common stock, $.10 par value; 75,000,000
shares authorized, 14,757,956 shares
issued (14,757,416 in 1995) 1,476 1,476
Capital in excess of par value 37,569 37,567
Retained Earnings 4,977 5,148
__________ __________
92,022 92,191
Less treasury stock, at cost:
Series 2 Preferred, 5,000 shares 200 200
Common stock, 1,849,469 shares
(1,845,969 in 1995) 10,427 10,415
__________ __________
Total stockholders' equity 81,395 81,576
___________ __________
$ 260,597 $ 238,176
========== ==========
</TABLE>
(See accompanying notes)

<TABLE>
<CAPTION>

LSB INDUSTRIES, INC.
CONDENSED CONSOLIDATED INCOME STATEMENTS
(Unaudited)
Six Months Ended June 30, 1996 and 1995
(Dollars in thousands, except per share amounts)

1996 1995
__________ __________
<S> <C> <C>
Revenues:
Net sales $ 159,375 $ 144,160
Other income 2,991 1,703
__________ __________
162,366 145,863
Costs and expenses:
Cost of sales 127,335 111,130
Selling, general and administrative 27,087 26,551
Interest 5,964 5,020
__________ __________
160,386 142,701
__________ __________
Income before provision for
income taxes 1,980 3,162
Provision for income taxes 139 211
---------- ----------
Net income $ 1,841 $ 2,951
========== ==========
Net income applicable to
common stock (Note 2) $ 218 $ 1,328
Average common shares outstanding (Note 2): ========== ==========
Primary 13,129,970 13,518,077

Fully diluted 13,465,303 13,537,230

Earnings per common share (Note 2):
Primary $ .02 $ .10
========== ==========
Fully diluted $ .02 $ .10
========== ==========


(See accompanying notes)
</TABLE>

<TABLE>
<CAPTIONS>
LSB INDUSTRIES, INC.
CONDENSED CONSOLIDATED INCOME STATEMENTS
(Unaudited)
Three Months Ended June 30, 1996 and 1995
(Dollars in thousands, except per share amounts)

1996 1995
__________ __________
<S> <C> <C>
Revenues:
Net sales $ 89,880 $ 78,891
Other income 1,580 1,041
__________ __________
91,460 79,932
Costs and expenses:
Cost of sales 72,647 62,003
Selling, general and administrative 13,369 13,682
Interest 2,995 2,632
__________ __________
89,011 78,317
__________ __________
Income before provision for
income taxes 2,449 1,615
Provision for income taxes 77 112
Net income $ 2,372 $ 1,503
========== ==========
Net income applicable to
common stock (Note 2) $ 1,568 $ 699
Average common shares outstanding (Note 2): ========== ==========
Primary 13,348,553 13,483,898

Fully diluted 14,019,219 13,501,261

Earnings per common share (Note 2):
Primary $ .12 $ .05
========== ==========
Fully diluted $ .12 $ .05
========== ==========
</TABLE>
(See accompanying notes)


<TABLE>
<CAPTION>
LSB INDUSTRIES, INC.
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)
Six Months Ended June 30, 1996 and 1995
(Dollars in thousands)

1996 1995
___________ __________
<S> <C> <C>
Cash flows from operations:
Net income $ 1,841 $ 2,951
Adjustments to reconcile net income
to cash flows used by operations:
Depreciation, depletion and amortization:
Property, plant and equipment 4,522 3,497
Other 617 503
Provision for possible losses
on receivables and other assets 677 417
Gain on sale of assets (767) (111)
Cash provided (used) by changes in assets
and liabilities:
Trade accounts receivable (17,959) (13,496)
Inventories 1,169 (1,341)
Supplies and prepaid items (1,880) (653)
Accounts payable 23,372 (910)
Accrued liabilities 598 885
___________ __________

Net cash provided (used) by operations 12,190 (8,258)

Cash flows from investing activities:
Capital expenditures (7,381) (9,088)
Principal payments on notes receivable 75 342
Proceeds from sales of equipment and
real estate properties 236 536
Proceeds from sale of investment securities 1,444 -
Increase in other assets (985) (1,633)
---------- ----------

Net cash used in investing activities (6,611) (9,843)

Cash flows from financing activities:
Payments on long-term and other debt (3,365) (7,867)
Long-term and other borrowings 5,647 15,880
Net change in revolving debt (3,465) 12,930
Net change in drafts payable (424 ) (377)
Dividends paid (Note 3):
Preferred stocks (1,623) (1,619)
Common Stock (389) (389)
Purchases of treasury stock (Note 3) (12) (1,321)
Net proceeds from issuance of common stock - 194
__________ __________

Net cash provided (used) by financing activities (3,631) 17,431
__________ __________
Net increase (decrease) in cash 1,948 (670)

Cash and cash equivalents at beginning of period 1,420 2,610
---------- ----------
Cash and cash equivalents at end of period $ 3,368 $ 1,940
========== ==========
</TABLE>
(See accompanying notes)



Note 1: At June 30, 1996, the Company had net operating loss ("NOL")
carryforwards for tax purposes of approximately $43 million. Such amounts
expire beginning in 1999. The Company also has investment tax credit
carryforwards of approximately $568,000, which begin expiring in 1996.

The Company's provision for income taxes for the six months ended June 30,
1996 of $139,000 is for current state income taxes and federal alternative
minimum tax.

Note 2: Primary earnings per common share are based upon the weighted average
number of common shares and dilutive common equivalent shares outstanding
during each period, after giving appropriate effect to preferred stock
dividends.

Fully diluted earnings per share are based on the weighted average number of
common shares and dilutive common equivalent shares outstanding and the
assumed conversion of dilutive convertible securities outstanding after
appropriate adjustment for interest and related income tax effects on
convertible notes payable.

Net income applicable to common stock is computed by adjusting net income by
the amount of preferred stock dividends, including undeclared or unpaid
dividends, if cumulative.


Note 3: The table below provides detail of activity in the Stockholders'
equity accounts for the six months ended June 30, 1996:
<TABLE>
<CAPTION>

Common Stock Non- Capital Treasury
_______________ redeemable in excess Treasury Stock
Par Preferred of par Retained Stock- Prefer-
Shares Value Stock Value Earnings Common red Total
______ ______ _________ ________ ________ ________ _______ _______
(In thousands)
<S> <C> <C> <C> <C> <C> <C> <C> <C>
Balance at December 31, 1995 14,757 $ 1,476 $ 48,000 $ 37,567 $ 5,148 $(10,415) $ (200) $81,576
Net income 1,841 1,841
Conversion of 13.5 shares of
redeemable preferred stock
to common stock 1 2 2
Dividends declared:
Common Stock ($.03 per share) (389) (389)
Series B 12% preferred
stock ($6.00 per share) (120) (120)
Redeemable preferred
stock ($10.00 per share) (16) (16)
Series 2 preferred
stock ($1.62 per share) (1,487) (1,487)
Purchase of treasury stock (12) (12)
______ _______ ________ ________ _______ ________ ______ _______
(1)
Balance at June 30, 1996 14,758 $ 1,476 $ 48,000 $ 37,569 $ 4,977 $(10,427) $ (200) $81,395
====== ======= ======== ======== ======= ======== ====== =======
</TABLE>


(1)
Includes 1,849,469 shares of the Company's Common Stock held in
treasury. Excluding the 1,849,469 shares held in treasury, the outstanding
shares of the Company's Common Stock at June 30, 1996 were 12,908,487.

Note 4: Following is a summary of certain legal actions and/or claims
involving the Company:

A. In 1987, the U.S. Government notified one of the Company's subsidiaries,
along with numerous other companies, of potential responsibility for
clean-up of a waste disposal site in Oklahoma. No legal action has yet
been filed. The amount of the company's cost associated with the clean-
up of the site is unknown due to continuing changes in (i) the estimated
total cost of clean-up of the site and (ii) the percentage of the total
waste which was alleged to have been contributed to the site by the
Company, accordingly, no provision for any liability which may result
has been made in the accompanying financial statements.

B. During 1995 and the first half of 1996, the Company's Chemical Business
entered into two Consent Administrative Agreements ("Agreements") with
the State of Arkansas to resolve certain environmental compliance and
certain other issues associated with the Chemical Business' nitric acid
concentrators. The Company's Chemical Business has substantially
completed its obligations under these Agreements and has installed and
is continuing to install additional pollution control equipment to
reduce opacity and constituent emissions which impact opacity, which
installation is expected to be completed during the third quarter of
1996.

On June 10, 1996, the Company's Chemical Business and the State further
entered into an agreement to amend ("Amendment") one of the Agreements
to resolve certain compliance issues associated with the older
concentrated nitric acid units and various related compliance issues.
The Company's Chemical Business and the State are in discussions on the
final language of the Amendment. In summary, the Amendment will provide
for more detailed reporting to the State of environmental activities of
the Company's Chemical Business, specific engineering activities to be
undertaken at the plant, and continuation of operation of the older
concentrated nitric acid units. Stipulated penalties will also be set
forth in the Amendment.

Based on information presently available, the Company does not believe
that compliance with these agreements should have a material adverse
effect on the Company or the Company's financial condition.

C. The Company's Chemical Business has received a 60-day notice letter from
counsel for a group of citizens that are residents of El Dorado,
Arkansas, advising the Chemical Business that these citizens intend to
bring a citizens' suit against the Chemical Business as a result of
certain alleged violations of the Chemical Business' air and water
permits and certain environmental laws, rules and regulations. If such
a citizens' suit is filed, the Company believes that such citizens would
be requesting the court to order the Chemical Business to cure any such
alleged violation, if any, plus penalties as provided under the
applicable statutes. If such a suit is filed, the Company's Chemical
Business would assert all defenses available to it and would vigorously
defend itself in any such litigation.

In July, 1996, several of the same individuals who sent the 60-day
notice letter referenced above, filed a toxic tort lawsuit against the
Company's Chemical Business alleging that they suffered certain injuries
and damages as a result of alleged releases of toxic substances from the
Chemical Business' El Dorado, Arkansas, manufacturing facility. See
Part II, Item 1 "Legal Proceedings" for a discussion of this legal
action and possible insurance coverage in connection therewith.

D. The Company's Chemical Business has been sued, together with five (5)
other non-affiliated commercial explosive manufacturers, in a civil
lawsuit by various mining companies, for allegedly violating certain
federal and state antitrust laws in connection with alleged price fixing
of certain explosive products. The plaintiffs are suing for an
unspecified amount of damages, which the plaintiffs are requesting be
trebled pursuant to the statutes that plaintiffs are alleging were
violated, together with costs. See Part II, Item 1 "Legal Proceedings"
for further discussion of this lawsuit.

The Company, including its subsidiaries, is a party to various other claims,
legal actions and complaints arising in the ordinary course of business. In
the opinion of management after consultation with counsel, all claims, legal
actions (including those described above) and complaints are adequately
covered by insurance, or if not so covered, are without merit or are of such
kind, or involve such amounts, that unfavorable disposition would not have a
material adverse effect on the financial position of the Company, but could
have a material impact to the net income of a particular quarter or year, if
resolved unfavorably.

DEBT GUARANTEE

The Company has guaranteed approximately $2.6 million of indebtedness of a
start-up aviation company in exchange for a minority ownership interest, to
which no value has been assigned as of June 30, 1996. The Company is,
however, accruing losses of the aviation company based on its ownership
percentage and, as a result, the Company has recorded losses of $225,000 in
1996 ($590,000 in the year ended December 31, 1995 subsequent to June 30,
1995) related to the debt guarantee. See "Management's Discussion and
Analysis of Financial Condition and Results of Operations" of this report for
discussion concerning the guarantee.

OTHER

In 1995, in connection with the Company's purchase of fifty percent (50%)
equity interest in an energy conservation joint venture (the "Project"), the
Company guaranteed the bonding company's exposure under the payment and
performance bonds on the Project, which is approximately $17.9 million. The
Company is not guaranteeing any of the lending obligations of the Project, but
has pledged to the lender of the Project, on a non-recourse basis, its equity
interest in the Project. As of June 30, 1996, the Project was approximately
81% complete and the Company expects it to be completed on or before August
31, 1996. Inasmuch as the Project is presently performing (and is expected to
perform in future periods), no demand has been made on the Company's
guarantee.

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS

The following Management's Discussion and Analysis of Financial
Condition and Results of Operations should be read in conjunction with a
review of the Company's June 30, 1996 Condensed Consolidated Financial
Statements.

OVERVIEW

The Company is going through a transition from a highly diversified
company to a more focused company with the intent to focus on its two primary
business units, the Chemical Business and the Environmental Control Business.

In September 1995 the Company announced that it would reduce its
investment in, or take other actions regarding, the Automotive and Industrial
Products Businesses. The intent is to decrease the investment in these
Businesses and redeploy the cash into the Chemical and Environmental Control
Businesses which are perceived by management to have strategic advantages and
better historical returns on invested capital. The Company continues to
explore its alternatives to accomplish these goals, but as of now, no formal
plans have been adopted regarding the Automotive Products Business, except the
Company is reducing its investment in the inventories of the Automotive
Products Business and is reducing the Industrial Products Business by
liquidating its inventory in the ordinary course of business to a size where
the Company's investment in this business is not significant, and thereafter,
limiting this business to the purchase and sale of a limited number of lines
of machine tools which the Company believes are profitable.

Information about the Company's continuing operations in different
industry segments for the six months and three months ended June 30, 1996 and
1995 is detailed below.

<TABLE>
<CAPTION>
Six Months Three Months
1996 1995 1996 1995
---- ---- ---- ----
(In thousands)
(Unaudited)
<S> <C> <C> <C> <C>
Sales:
Chemical $ 90,118 $ 73,938 $ 53,598 $ 41,999
Environmental Control 41,512 45,197 22,517 23,575
Automotive Products 20,738 16,441 9,782 8,562
Industrial Products 7,007 8,584 3,983 4,755
_______ _______ _______ _______
$159,375 $144,160 $ 89,880 $ 78,891
======= ======= ======= =======
Gross profit:
Chemical $ 16,116 $ 14,179 $ 9,316 $ 7,933
Environmental Control 10,255 13,114 5,556 6,429
Automotive Products 4,005 3,666 1,555 1,579
Industrial Products 1,664 2,071 806 947
_______ _______ _______ _______
$ 32,040 $ 33,030 $ 17,233 $ 16,888
======= ======= ======= =======
Operating profit (loss):
Chemical $ 9,825 $ 7,618 $ 6,280 $ 4,691
Environmental Control 2,301 5,396 1,580 2,420
Automotive Products (690) (818) (829) (866)
Industrial Products (1,045) (1,062) (548) (712)
_______ _______ _______ _______
10,391 11,134 6,483 5,533
General corporate expenses (2,447) (2,952) (1,039) (1,286)
Interest expense (5,964) (5,020) (2,995) (2,632)
_______ _______ _______ _______
Income before provision
for income taxes $ 1,980 $ 3,162 $ 2,449 $ 1,615
======= ======= ======= =======
</TABLE>
Gross profit by industry segment represents net sales less cost of sales.
Operating profit by industry segment represents revenues less operating
expenses before deducting general corporate expenses, interest expense and
income taxes. As indicated in the above table the operating profit for the
first six months (as defined) declined from $11.1 million in 1995 to $10.4
million in 1996, while sales increased approximately 11%. The decline in
operating profit, coupled with an increase in interest expense, resulted in
decreased income before income taxes for 1996 of $1.2 million. This decline
in operating profit is primarily due to lower earnings in the Environmental
Control Business as a result of lower production volumes and cost absorption
in the Business' heat pump products operation in 1996 as compared to 1995
production volumes and cost absorption.


RESULTS OF OPERATIONS

Six months ended June 30, 1996 vs. Six months ended June 30, 1995.
- -----------------------------------------------------------------
Revenues
--------
Total revenues for the six months ended June 30, 1996 and 1995 were
$162.4 million and $145.9 million, respectively (an increase of $16.5
million). Sales increased $15.2 million. Other income increased $1.3 million
due primarily to increased income received on real estate held as an
investment and a gain on the sale of certain investments.

Net Sales
---------
Consolidated net sales included in total revenues for the six months
ended June 30, 1996 were $159.4 million, compared to $144.2 million for the
first six months of 1995, an increase of $15.2 million. This increase in
sales resulted principally from: (i) increased sales in the Chemical Business
of $16.2 million, primarily due to higher sales of agricultural products and
increased business volume of Total Energy Systems, ("TES"), the Company's
subsidiary located in Australia, (ii) increased sales in the Automotive
Products Business of $4.3 due primarily to new product sales associated with
the acquisition of New Alloy Company on June 1, 1995, a manufacturer and
distributor of automotive U-joint products, offset by (iii) decreased sales in
the Environmental Control Business of $3.7 million primarily due to decreased
heat pump sales, and (iv) decreased machine tool sales in the Industrial
Products Business of $1.6 million.

Gross Profit
------------
Gross profit was 20.1 % for the first six months of 1996, compared to
22.9% for the first six months of 1995. The decrease in the gross profit
percentage was due primarily to (i) decreased absorption of costs due to lower
production volumes in the Environmental Control Business, (ii) higher
production costs in the Chemical Business due to the effects of natural gas
curtailments by suppliers during unseasonably cold weather and start up of a
new acid plant, and (iii) less favorable product mix in the Automotive
Products Business.

Selling, General and Administrative Expense
-------------------------------------------
Selling, general and administrative ("SG&A") expenses as a percent of
net sales were 17.0% and 18.4% in the six month periods ended June 30, 1996
and 1995, respectively. As sales increased, SG&A expenses also increased, but
not proportionately.

Interest Expense
----------------
Interest expense was approximately $6.0 million during the six months
ended June 30, 1996 compared to approximately $5.6 million during the six
months ended June 30, 1995 before capitalization of approximately $.6 million
in 1995 in connection with the construction of a concentrated nitric acid
plant by the Chemical Business. The increase primarily resulted from higher
average balances of borrowed funds.

Income Before Taxes
-------------------
The Company had income before income taxes of $2.0 million in the first
six months of 1996 compared to $3.2 million in the six months ended June 30,
1995. The decreased profitability of $1.2 million was primarily due to the
decline in gross profit and increase in interest expense as previously
discussed.

Provision For Income Taxes
--------------------------
As a result of the Company's net operating loss carryforward for income
tax purposes as discussed elsewhere herein and in Note 1 of Notes to Condensed
Consolidated Financial Statements, the Company's provisions for income taxes
for the six months ended June 30, 1996 and the six months ended June 30, 1995
are for current state income taxes and federal alternative minimum taxes.

Three months ended June 30, 1996 vs. Three months ended June 30, 1995.
- ----------------------------------------------------------------------
Revenues
--------
Total revenues for the three months ended June 30, 1996 and 1995 were
$91.5 million and $79.9 million, respectively (an increase of $11.6 million).
Sales increased $11.0 million. Other income increased $.6 million due
primarily to increased income received on rental real estate held as an
investment.

Net Sales
---------
Consolidated net sales included in total revenues for the three months
ended June 30, 1996 were $89.9 million, compared to $78.9 million for the
second quarter of 1995, an increase of $11.0 million. This increase in sales
resulted principally from: (i) increased sales in the Chemical Business of
$11.6 million, primarily due to higher sales of agricultural products and
increased business volume of the Company's subsidiary located in Australia,
TES, (ii) increased sales in the Automotive Products Business of $1.2 million
due primarily to new products sales associated with the acquisition of New
Alloy Company on June 1, 1995, a manufacturer and distributor of automotive U-
joint products, offset by (iii) decreased sales in the Environmental Control
Business of $1.1 million primarily due to heat pump sales, and (iv) decreased
machine tool sales in the Industrial Products Business of $.7 million.

Gross Profit
------------
Gross profit was 19.2% for the second quarter of 1996, compared to 21.4%
for the second quarter of 1995. The decrease in the gross profit percentage
was due primarily to (i) decreased absorption of costs due to lower production
volumes in the Environmental Control Business, (ii) higher production costs in
the Chemical Business due to the effects of the start-up of a new acid plant,
and (iii) less favorable product mix in the Automotive Products Business.

Selling, General and Administrative Expense
-------------------------------------------
Selling, general and administrative ("SG&A") expenses as a percent of
net sales were 14.9% and 17.3% in the three month periods ended June 30, 1996
and 1995, respectively. As sales increased, SG&A expenses did not increase
proportionately. Also, expense in the second quarter of 1995 was higher due
to special projects being in operation at that time that have since been
completed.

Interest Expense
----------------
Interest expense was approximately $3.0 million during the three months
ended June 30, 1996 compared to approximately $2.9 million during the three
months ended June 30, 1995 before capitalization of approximately $.3 million
in 1995 in connection with the construction of a concentrated nitric acid
plant by the Chemical Business. The increase primarily resulted from higher
average balances of borrowed funds.

Income Before Taxes
-------------------
The Company had income before income taxes of $2.4 million in the
second quarter of 1996 compared to income before income taxes of $1.6 million
in the three months ended June 30, 1995. The increased profitability of $.8
million was primarily due to increased sales and lower SG&A expenses as
previously discussed.

Provision For Income Taxes
--------------------------
As a result of the Company's net operating loss carryforward for income
tax purposes as discussed elsewhere herein and in Note 1 of Notes to Condensed
Consolidated Financial Statements, the Company's provisions for income taxes
for the three months ended June 30, 1996 and the three months ended June 30,
1995 are for current state income taxes and federal alternative minimum taxes.


Liquidity and Capital Resources
- -------------------------------
CASH FLOW FROM OPERATIONS

Net cash provided by operating activities in the first six months of
1996, after adjustment for net non-cash expenses of $5.0 million, was $12.2
million. Accounts receivable increased $18.0 million from December 31, 1995
to June 30, 1996 primarily due to seasonal sales increases in the Chemical
Business and increased sales of the Chemical Business's Australian subsidiary
("TES"), in addition to sales increases in the Company's other businesses over
the fourth quarter of 1995. Accounts payable and accrued liabilities
increased $24.0 million due primarily to timing of payments for inventory
purchases in the Chemical Business and increased accounts payable of TES due
to increased business activity from higher sales and increased inventories, in
addition to increases in the Environmental Control Business due to increased
inventories.

CASH FLOW FROM INVESTING AND FINANCING ACTIVITIES

For the six months ended June 30, 1996, cash flow from investing and
financing activities usedapproximately $10.3 million. Those investment and
financing activities providing cash included approximately $1.4 million in
proceeds from the sale of certain investment securities, and proceeds from
other borrowings of $5.6 million.

Those investment and financing activities requiring cash included:
reductions in the Company's working capital revolver of $3.5 million; capital
expenditures, $7.4 million; payments on long-term debt, $3.4 million; and,
payment of preferred and common stock dividends, $2.0 million. Capital
expenditures included expenditures of the Chemical Business related to the
construction of a concentrated nitric acid plant in El Dorado, Arkansas which
began in 1994. The balance of capital expenditures were for normal additions
in the Chemical, Environmental Control, and Automotive Products Businesses.

During the first six months of 1996, the Company declared and paid the
following aggregate dividends: (1) $6.00 per share on each of the outstanding
shares of its Series B 12% Cumulative Convertible Preferred Stock; (2) $1.62
per share on each outstanding share of its $3.25 Convertible Exchangeable
Class C Preferred Stock, Series 2; (3) $10.00 per share on each outstanding
share of its Convertible Noncumulative Preferred Stock; and (4) $.03 per share
on its outstanding shares of Common Stock. The Company expects to continue
the payment of an annual cash dividend on its common stock equal to $.06 per
share, payable $.03 per share on January 1 and July 1, in the future in
accordance with the policy adopted by the Board of Directors. The Company
also expects to continue payment of cash dividends on the Company's
outstanding series of preferred stock pursuant to the terms inherent to such
preferred stocks.

SOURCE OF FUNDS

The Company is a diversified holding Company and its liquidity is
dependent, in large part, on the operations of its subsidiaries and credit
agreements with lenders.

The Company and certain of its subsidiaries are parties to a working
capital line of credit evidenced by six separate loan agreements
("Agreements") with an unrelated lender ("Lender") collateralized by
receivables, inventory and proprietary rights of the Company and the
subsidiaries that are parties to the Agreements and the stock of certain of
the subsidiaries that are borrowers under the Agreements. The Agreements
provide for revolving credit facilities ("Revolver") for total direct
borrowings up to $65 million, including the issuance of letters of credit (As
discussed below, in August 1996 the maximum permitted borrowing under the
Revolver was reduced to $63 million). The Revolver provides for advances at
varying percentages of eligible inventory and trade receivables. The
Agreements provide for interest at the reference rate as defined (which
approximates the national prime rate) plus 1%, or the Eurodollar rate plus
3.375%. At June 30, 1996 the effective interest rate was 8.8%. The initial
term of the Agreements is through December 31, 1997, and is renewable
thereafter for successive thirteen month terms. The Lender or the Company may
terminate the Agreements at the end of the initial term or at the end of any
renewal term without penalty, except that the Company may terminate the
Agreements after the second anniversary of the Agreements without penalty.
Borrowings under the Revolver outstanding at June 30, 1996, were $54.2
million. At June 30, 1996, additional borrowings available under the Revolver
based on eligible collateral were $8.5 million. The Agreements require the
Company to maintain certain financial ratios and contain other financial
covenants, including tangible net worth requirements and capital expenditure
limitations. In July 1996 the Company renegotiated reductions in the tangible
net worth and debt ratio covenants for the period June 30, 1996 through
December 31, 1997. The tangible net worth covenants were reset to $76.4
million at June 30, 1996 escalating to $80.4 million at December 31, 1997. At
June 30, 1996, the Company is in compliance with all financial covenants under
the Agreements. The annual interest on the outstanding debt under the
Revolver at June 30, 1996 at the rate then in effect would be approximately
$4.8 million. In July 1996, the Company also negotiated an additional term
borrowing of $10 million with the same lender ("Bridge Loan"), which will bear
interest at the reference rate as defined plus 3%. In August 1996 the Company
repaid the Bridge Loan with the proceeds from the "initial advance" of $12
million pursuant to a secured chemical plant asset financing (the "Financing
Agreement"). On August 9, 1996, the Company's wholly-owned subsidiaries, El
Dorado Chemical Company and Slurry Explosive Corporation (collectively
"Chemical Business"), which substantially comprise the Company's Chemical
Business, entered into the Financing Agreement with a leasing subsidiary of a
national bank (the "Bank"), whereby the Bank loaned $12 million to the
Chemical Business and agreed to use its best efforts to arrange other
participants to loan an additional $33 million to the Chemical Business on a
long-term basis. The Financing Agreement requires the Chemical Business to
maintain certain financial ratios and will contain other financial covenants
including tangible net worth requirements. Funds borrowed pursuant to the
Financing Agreement will bear interest at the three month LIBOR Rate plus 425
basis points adjusted quarterly (approximately 9.8% at August 9, 1996). The
funding under the Financing Agreement included an initial advance of $12
million, which the Chemical Business received on August 9, 1996, and a final
advance of the remaining $33 million as soon as the Bank has obtained certain
additional participants. Should the Bank be unable to obtain additional
participants, the Chemical Business will have until June 30, 1997 to repay the
initial advance without penalty or convert such advance to a 36 month term
loan with amortization based on a 57 month schedule. The Company expects the
remaining $33 million to be funded prior to the end of 1996, however, there
are no assurances that the Bank will be successful in finding the required
additional participants. Proceeds from the Financing Agreement are to be used
to repay the Bridge Loan as discussed above and reduce outstanding borrowings
under the Revolver also discussed above.

In addition to the Agreements discussed above, the Company has the
following term loans in place:

(1) The Chemical Business is a party to a loan agreement ("Credit Facility")
with two institutional lenders ("Lenders"). This Credit Facility, as
amended, provides for a seven year term loan of $28.5 million. The
balance of the Credit Facility at June 30, 1996 was $14.4 million.
Annual principal payments on the Credit Facility are $7.0 million in
July 1996 and a final payment of $7.4 million on March 31, 1997. The
$14.4 million from the Credit Facility has been included as long-term
debt due within one year in the accompanying Condensed Consolidated
Financial Statement at June 30, 1996. Annual interest at the agreed to
interest rates, if calculated on the $14.4 million outstanding balance
at June 30, 1996, would be approximately $1.7 million. The Credit
Facility is secured by substantially all of the assets of the Chemical
Business not otherwise pledged under the debt facility previously
discussed and capital stock of the Chemical Business. The Credit
Facility requires the Chemical Business to maintain certain financial
ratios and contains other financial covenants, including tangible net
worth requirements and capital expenditures limitations. As of the date
of this report, the Chemical Business is in compliance with all
financial covenants. Under the terms of the loan agreements between the
Chemical Business and its lenders, the Chemical Business cannot transfer
funds to the Company in the form of cash dividends or other advances,
except for (i) the amount of taxes that the Chemical Business would be
required to pay if it was not consolidated with the Company; and (ii) an
amount equal to fifty percent (50%) of the Chemical Business' cumulative
adjusted net income as long as the Chemical Business meets certain
financial ratios.

(2) The Company s wholly-owned subsidiary, DSN Corporation ( DSN ) is a
party to several loan agreements with a financing company (the
Financing Company ) for three (3) projects which DSN substantially
completed during 1995. These loan agreements are for a $16.5 million
term loan (the DSN Permanent Loan"), which was converted on June 1,
1995 from the original construction loan, and was used to construct,
equip, re-erect, and refurbish a concentrated nitric acid plant (the
DSN Plant ) placed into service by the Chemical Business at its El
Dorado, Arkansas facility; a loan for approximately $1.2 million to
purchase additional railcars to support the DSN Plant (the Railcar
Loan ); and a loan for approximately $1.1 million to finance the
construction of a mixed acid plant (the Mixed Acid Plant ) in North
Carolina (the Mixed Acid Loan ). At June 30, 1996, DSN had outstanding
borrowings of $14.8 million under the DSN Permanent Loan, $1.0 million
under the Mixed Acid Loan, and $1.1 million under the Railcar Loan. The
loans have repayment schedules of eighty-four (84) consecutive monthly
installments of principle and interest. The interest rates are fixed
and range from 8.24% to 8.86%. Annual interest, for the three notes as
a whole, at the agreed to interest rates would approximate $1.5 million.
The loans are secured by the various DSN and Mixed Acid Plants property
and equipment, and all railcars purchased under the railcar loan. The
loan agreement requires the Company to maintain certain financial
ratios, including tangible net worth requirements. As of the date of
this report, the Company is in compliance with all financial covenants
or if not in compliance, has obtained appropriate waivers from the
Financing Company.

(3) A subsidiary of the Company ("Prime") entered into a loan agreement
("Agreement"), effective as of May 4, 1995, with Bank IV Oklahoma, N.A.
("Bank"). Pursuant to the Agreement, the Bank loaned $9 million to
Prime, evidenced by a Promissory Note ("Note"). The Agreement and Note
were modified in June of 1996 in consideration for the Bank loaning an
additional $4.2 million to Prime. The Note bears interest per annum at
a rate equal to three quarters of one percent .75% above the prime rate
in effect from day to day as published in the Wall Street Journal. The
outstanding principal balance of the Note is payable in sixty (60)
monthly payments of principal and interest commencing on June 30, 1996.
Payment of the Note is secured by a first and priority lien and security
interest in and to Prime's right, title, and interest in the loan
receivable relating to the real property and office building known as
the Bank IV Tower located in Oklahoma City, Oklahoma (the "Tower"), the
Management Agreement relating to the Tower, and the Option to Purchase
Agreement covering the real property on which the Tower is located.

Future cash requirements include working capital requirements for
anticipated sales increases in all Businesses, and funding for future capital
expenditures, primarily in the Chemical Business and the Environmental Control
Business. Funding for the higher accounts receivable resulting from
anticipated sales increases are expected to be provided by the revolving
credit facilities discussed elsewhere in this report. Inventory requirements
for the higher anticipated sales activity should be met by scheduled
reductions in the inventories of the Automotive Products Business, which
increased its inventories in 1995 beyond required levels. In 1996, the
Company has planned capital expenditures of approximately $10.5 million,
primarily in the Chemical and Environmental Control Businesses.

Management believes that cash flows from operations, the Company's
revolving credit facilities, the Financing Agreement discussed above, and
other sources will be adequate to meet its presently anticipated capital
expenditure, working capital, debt service and dividend requirements. This is
a forward-looking statement that involves a number of risks and uncertainties
that could cause actual results to differ materially, such as, a material
reduction in revenues, the incurrance of losses, inability to collect a
material amount of receivables, required capital expenditures in excess of
those presently anticipated, or other future events, not presently
predictable, which individually or in the aggregate could impair the Company's
ability to obtain funds to meet its requirements. The Company anticipates
that it will spend approximately $3 million to $4 million in additional
capital expenditures for the purchase of certain pollution control equipment
for compliance with provisions of agreements with the State of Arkansas as
discussed in Note 4 of Notes to Condensed Consolidated Financial Statements
and expansion of certain manufacturing facilities. The Company anticipates
these additional capital expenditures will be financed through its working
capital lines or other financings. See discussion under "Recent Developments"
of this "Management's Discussion and Analysis of Financial Condition and
Results of Operations" regarding negotiations to build two new plants; one to
produce nitric acid and another to produce high density ammonium nitrate.

FOREIGN SUBSIDIARY FINANCING

On March 7, 1995 the Company guaranteed a revolving credit working
capital facility (the "Facility") between TES and Bank of New Zealand. The
Facility allowed for borrowings up to an aggregate of $5.0 million Australian
based on specific percentages of qualified eligible assets. The Facility was
amended on June 25, 1996 to allow for borrowings up to an aggregate of $7.0
million Australian. This amendment also requires a reduction of $1.0 million
to the amount of $6.0 million on or before December 31, 1996; then a further
reduction of $1.0 million to the amount of $5.0 million on or before June 30,
1997. Based on the effective exchange rate at June 30, 1996, the amount of
allowed borrowings under the Facility is approximately U.S. $5.5 million.
(U.S. $3.6 million actually borrowed at June 30, 1996). Such debt is secured
by substantially all the assets of TES, plus an unlimited guarantee and
indemnity from the Company. The interest rate on this debt is the Bank of New
Zealand Corporate Base Lending Rate plus 0.5% (approximately 11.5% at June 30,
1996). The Facility is subject to renewal at the discretion of Bank of New
Zealand based upon annual review. The next annual review is due on June 30,
1997. The Facility requires TES to maintain certain financial covenants. As
of the date of this report, TES was in compliance with all required covenants.
The outstanding borrowing under the facility at June 30, 1996 has been
classified as due within one year in the accompanying condensed consolidated
financial statements.

JOINT VENTURES AND OPTIONS TO PURCHASE

During 1994 the Company, through a subsidiary, loaned $2.1 million to a
French manufacturer of HVAC equipment whose product line is compatible with
that of the Company's Environmental Control Business in the U.S.A. Under the
loan agreement, the Company has the option to exchange its rights under the
loan for 100% of the borrower's outstanding common stock. The Company
obtained a security interest in the stock of the french manufacturer to secure
its $2.1 million loan. During fiscal year 1995 and January 1996, the Company
advanced an additional $800,000 to the French manufacturer bringing the total
of the loan to $2.9 million. At this time the decision has not been made to
exercise such option and the $2.9 million loan, less a $1.9 million valuation
reserve, is carried on the books as a note receivable in other assets.

During the second quarter of 1995, the Company executed a stock option
agreement to acquire eighty percent (80%) of the stock of a specialty sales
organization to enhance the marketing of the Company's air conditioning
products. The stock option has a four (4) year term, and a total option
granting price of $1.0 million payable in installments including an option fee
of $500,000 paid upon signing of the option agreement and annual $100,000
payments for yearly extensions of the stock option thereafter for up to three
(3) years. Upon exercise of the stock option by the Company, or upon the
occurrence of certain performance criteria which would give the grantors of
the stock option the right to accelerate the date on which the Company must
elect whether to exercise, the Company shall pay certain cash and issue
promissory notes for the balance of the exercise price of the subject shares.
The total exercise price of the subject shares is $4.0 million, less the
amounts paid for the granting and any extensions of the stock option. The
Company presently expects that it will eventually exercise the stock option.

A subsidiary of the Company invested approximately $2.8 million to
purchase a fifty percent (50%) limited partnership interest in an energy
conservation joint venture (the "Project"). As discussed above, the Company
has an option to acquire 80% of the general partner and the owner of the other
50% of the Project. The Project was awarded a contract to retrofit
residential housing units at a U.S. Army base. The contract required
installation of energy-efficient equipment (including air conditioning and
heating equipment), which will reduce utility consumption. For the
installation and management, the Project will receive an average of seventy-
seven percent (77%) of all energy and maintenance savings during the twenty
(20) year contract term. The Project estimates that the cost to retrofit the
residential housing units at the U.S. Army base will be approximately $18.8
million. The Project has received a loan from a lender to finance up to
approximately $14 million of the cost of the Project. The Company is not
guaranteeing any of the lending obligations of the Project, but has pledged to
the lender of the Project, on a non-recourse basis, its equity interest in the
Project. The Company has guaranteed the bonding company's exposure under the
payment and performance bonds on the Project, which is approximately $17.9
million. As of June 30, 1996, the Project was approximately 81% complete and
the Company expects it to be completed on or before August 31, 1996.

DEBT GUARANTEE

As disclosed in Note 4 of the Notes to Condensed Consolidated Financial
Statements a subsidiary of the Company has guaranteed approximately $2.6
million of indebtedness of a start
up aviation company in exchange for an ownership interest. The debt guarantee
relates to two instruments, both of which require interest only payments
through September 1996. One note for$600,000 matures September 28, 1996. The
other note requires monthly principal payments of $11,111 plus interest
beginning in October 1996 until August 8, 1999, at which time all outstanding
principal and unpaid interest are due. In the event of default of this note,
the Company is required to assume payments on the note with the term extended
until August 2004. Both notes are current as to principal and interest.

The Company has advanced approximately $150,000 to the aviation company
while they seek additional capital. The Company has also purchased additional
shares of stock in the aviation company during the first six months of 1996
for approximately $165,000. This purchase increased the Company's ownership
interest in the aviation company to approximately 42%.

The aviation company has advised the Company that it expects to complete the
Federal Aviation Authority certification process by the end of 1997, at which
time commercial production development may begin. In May 1996, the aviation
company signed a letter of intent with a third party to enter into an
agreement which provides for the third party to make certain loans to and
purchase stock in the aviation company. This agreement, if finalized, is
expected to provide the additional funding needed prior to completion of
commercial production development, including debt servicing on the two note
instruments previously discussed. The agreement, if finalized, is also
expected to reduce the Company's ownership interest in the aviation company to
approximately 25%. There are no assurances that the agreement between the
aviation company and the third party to provide loans and equity to the
aviation company will be finalized.

RECENT DEVELOPMENTS

As previously reported, the Chemical Business has entered into detailed
negotiations with Bayer Corporation ("Bayer") for the Chemical Business to
build, own and operate a nitric acid plant located on property owned by Bayer
to supply nitric acid on a long-term basis to a complex that Bayer is to
construct in Baytown, Texas. The transaction with Bayer is subject to
finalization of a definitive agreement. If the definitive agreement is
finalized, the Company expects that the plant can be constructed and become
operational within 24-30 months from the completion of such definitive
agreement.

The Chemical Business has also entered into a letter of intent with
Farmland Industries, Inc. ("Farmland") to negotiate a long-term purchase and
sales agreement to supply a major portion of Farmland's annual requirements
for high density ammonium nitrate. If the negotiations are successful, the
Chemical Business will construct a new dedicated nitric acid plant at its El
Dorado, Arkansas complex, of sufficient size, to provide the additional nitric
acid needed to produce Farmland's requirements for ammonium nitrate, if
necessary to meet the Business' commitment. It is presently anticipated that
the new nitric acid plant, if constructed, should be ready for production in
1998. The letter of intent with Farmland is subject to numerous conditions,
including the negotiation and execution of definitive agreements.

If the contracts with Bayer and/or Farmland are consummated, the Company
intends to obtain project financing to fund the construction of these projects
or enter into long-term loan arrangements for the facilities required.

AVAILABILITY OF THE COMPANY'S LOSS CARRYOVERS

The Company anticipates that its cash flow in future years will benefit
to some extent from its ability to use net operating loss ("NOL") carryovers
from prior periods to reduce the federal income tax payments which it would
otherwise be required to make with respect to income generated in such future
years. As of June 30, 1996, the Company had available NOL carryovers of
approximately $43 million, based on its federal income tax returns as filed
with the Internal Revenue Service for taxable years through 1994, and on the
Company's estimates for 1995 and 1996. These NOL carryovers will expire
beginning in the year 1999.

The first sentence in the preceding paragraph contains forward-looking
statements. The amount of these carryovers has not been audited or approved
by the Internal Revenue Service and, accordingly, no assurance can be given
that such carryovers will not be reduced as a result of audits in the future.
In addition, the ability of the Company to utilize these carryovers in the
future will be subject to a variety of limitations applicable to corporate
taxpayers generally under both the Internal Revenue Code of 1986, as amended,
and the Treasury Regulations. These include, in particular, limitations
imposed by Code Section 382 and the consolidated return regulations. Further,
the ability to utilize the NOL and affect the cash flow further depends on the
amount of taxes applicable to the income generated by the Company.

CONTINGENCIES

As discussed in Note 4 of Notes to Condensed Consolidated Financial
Statements and Part II, Item 1 "Legal Proceedings", of this report, the
Company has several contingencies that could impact its liquidity in the event
that the Company is unsuccessful in defending against the claimants.
Management does not anticipate that these claims will result in material
adverse impacts on its liquidity. This is a forward-looking statement that
involves a number of risks and uncertainties that could cause actual results
to differ materially, such as, costs of remediation and compliance exceeding
those presently anticipated, additional sources of contamination being
discovered, the federal or state governmental agencies having jurisdiction
over certain of these matters requiring substantially more equipment to reduce
air emissions than presently anticipated or ordering the Company's Chemical
Business to curtail or eliminate certain production activities at its El
Dorado, Arkansas site not anticipated, the Chemical Business' Environmental
Impairment Insurance Policy ("EIL Policy") not providing coverage to the
Company and the Chemical Business for any material toxic tort claims made by
claimants referred to in Note 4 of Notes to Condensed Consolidated Financial
Statements and/or Part II, Item 1 "Legal Proceedings" of this report, if a
court finds the Company and/or the Chemical Business liable for damages to
claimants in connection with certain toxic tort claims referenced in Note 4 of
Notes to Condensed Consolidated Financial Statements and/or Part II, Item 1
"Legal Proceedings" of this report, for damages for a material amount in
excess of limits of coverage of the EIL Policy, or a court finds the Company
and/or the Chemical Business liable for a material amount in connection with
those claims and/or pending litigation involving matters other than the toxic
tort lawsuit discussed in Note 4 of Notes to Condensed Consolidated Financial
Statements and/or Part II, Item 1 "Legal Proceedings" of this report.



ERNST & YOUNG LLP 2600 Liberty Tower
100 North Broadway
Oklahoma City, OK 73102
Phone: 405 278 6800
Fax: 405 278 6823



Independent Accountants' Review Report


Board of Directors
LSB Industries, Inc.

We have reviewed the accompanying condensed consolidated balance sheet of LSB
Industries, Inc. and subsidiaries as of June 30, 1996, and the related
condensed consolidated income statements for the six-month and three-month
periods ended June 30, 1996 and 1995 and the condensed consolidated statements
of cash flows for the six-month periods ended June 30, 1996 and 1995. These
financial statements are the responsibility of the Company's management.

We conducted our reviews in accordance with standards established by the
American Institute of Certified Public Accountants. A review of interim
financial information consists principally of applying analytical procedures
to financial data, and making inquiries of persons responsible for financial
and accounting matters. It is substantially less in scope than an audit
conducted in accordance with generally accepted auditing standards, which will
be performed for the full year with the objective of expressing an opinion
regarding the financial statements taken as a whole. Accordingly, we do not
express such an opinion.

Based on our reviews, we are not aware of any material modifications that
should be made to the accompanying condensed consolidated financial statements
referred to above for them to be in conformity with generally accepted
accounting principles.

We have previously audited, in accordance with generally accepted auditing
standards, the consolidated balance sheet of LSB Industries, Inc. as of
December 31, 1995, and the related consolidated statements of operations, and
stockholders' equity and cash flows for the year then ended (not presented
herein); and in our report dated February 26, 1996, we expressed an
unqualified opinion on those consolidated financial statements. In our
opinion, the information set forth in the accompanying condensed consolidated
balance sheet as of December 31, 1995, is fairly stated, in all material
respects, in relation to the consolidated balance sheet from which it has been
derived.



August 2, 1996 /s/ ERNST & YOUNG LLP


PART II
OTHER INFORMATION


Item 1. Legal Proceedings

There are no additional material legal proceedings pending against the
Company and/or its subsidiaries not previously reported by the Company in Item
3 of its Form 10-K for the fiscal period ended December 31, 1995, which Item 3
is incorporated by reference herein except as discussed below.

During April, 1996, the Company was advised that the Chemical Business'
El Dorado, Arkansas, facility was no longer listed in the Environmental
Protection Agency's ("EPA") databased tracking system as a CERCLIS site.

Roy Carr, et al. v. El Dorado Chemical Company. This lawsuit was filed
by the plaintiffs against El Dorado Chemical Company ("El Dorado"), a wholly
owned subsidiary of the Company, in the United States District Court, Western
Division of Arkansas, El Dorado Division, on June 26, 1996. The plaintiffs
are comprised of eight (8) persons who reside in the area surrounding El
Dorado's manufacturing facility in El Dorado, Arkansas. The plaintiffs are
alleging that they suffered an unspecified amount of damages under various
toxic tort theories, including negligence, nuisance, trespass and strict
liability, as a result of releases of toxic substances from El Dorado's
manufacturing facility. In addition, the plaintiffs are seeking punitive
damages. Discovery has only recently begun in this matter, and El Dorado
intends to vigorously defend itself against these claims. The Company and the
Chemical Business maintain an Environmental Impairment insurance policy ("EIL
Insurance") that provides coverage to the Company and the Chemical Business
for certain discharges, dispersal, releases, or escapes of certain
contaminants and pollutants into or upon land, the atmosphere or any water
course or body of water from El Dorado's manufacturing facility which has
caused bodily injury, property damage or contamination to others or to other
property not on El Dorado's manufacturing facility. The EIL Insurance
provides limits of liability for each loss up to $10 million and a similar $10
million limit for all losses due to bodily injury or property damage, except
$5 million limits for each remediation expense and $5 million for all
remediation expenses, with the maximum limit of liability for all claims under
the EIL Insurance not to exceed $10 million for each loss or remediation
expense and $10 million for all losses and remediation expenses. The EIL
Insurance also provides a retention of the first $500,000 per loss or
remediation expense that is to be paid by the Company. The Company has given
notice to its insurance carrier of the above claims. Although there are no
assurances, the Company believes that the EIL Insurance will provide coverage
for this matter up to the limits of the policy in excess of the
Company's$500,000 deductible. As of the date of this report, the Company
believes that if any award is ultimately received by the Plaintiffs, that such
award would not exceed the limits of the coverage of the EIL Insurance.
Although there can be no assurances, the Company does not believe the outcome
of this matter will have a material adverse effect on the Company's financial
position or results of operation. The statements contained in the two
penultimate sentences of this paragraph are forward-looking statements that
involve a number of risks and uncertainties that could cause actual results to
differ materially, such as, among other factors, the following: the EIL
Insurance does not provide coverage to the Company and the Chemical Business
for any material claims made by the plaintiffs, the plaintiffs alleged damages
not covered by the EIL Policy which a court may find the Company and/or the
Chemical Business liable for, such as punitive damages, or a court finds the
Company and/or the Chemical Business liable for damages to such claimants for
a material amount in excess of the limits of coverage of the EIL
Insurance.Arch Mineral Corporation, et al. v. ICI Explosives USA, Inc., et al.
On May 24, 1996, the plaintiffs filed this cause of action against El Dorado
and five (5) other unrelated commercial explosives manufacturers alleging that
the defendants allegedly violated certain federal and state antitrust laws in
connection with alleged price fixing of certain explosive products. This
cause of action is pending in the United States District Court, Southern
District of Indiana. The principal plaintiffs in this cause of action are
Arch Mineral Corporation, Ohio Power Company, Consol, Inc., Cyprus Amax
Minerals Company, Kennecott Corporation, Mapco Coal, Inc., Solar Sources,
Inc., Triton Coal Company and certain subsidiaries of the above. The other
defendants are ICI Explosives USA, Inc., Dyno Nobel, Inc., Mine Equipment &
Mill Supply Company, Austin Powder Co., and ETI Explosives Techologies
International, Inc., none of which are affiliates of the Company or El Dorado.
The plaintiffs are suing for an unspecified amount of damages, which, pursuant
to statute, plaintiffs are requesting be trebled, together with costs. Based
on the information presently available to the Company, the Company does not
believe that El Dorado conspired with any party, including, but not limited
to, the five (5) other defendants, to fix prices in connection with the sale
of commercial explosives. Discovery has just begun in this matter, and El
Dorado will vigorously defend itself in this litigation.

Item 2. Changes in Securities

Not applicable.

Item 3. Defaults upon Senior Securities

Not applicable.


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

At the Company's 1996 Annual Meeting of Shareholders held on June 27,
1996, the following three members of the Board of Directors were reelected for
a term of three (3) years, as follows:
Number of
Shares Number of
"Against" and Abstentions
Number of to "Withhold and Broker
Name Shares "For" Authority" Non-Votes
- ------------------- ------------- ------------- ------------
Raymond B. Ackerman 11,981,738 87,986 -
Bernard G. Ille 11,979,304 90,420 -
Tony M. Shelby 11,988,103 81,621 -

The following are the directors whose terms of office continued after
such Annual Meeting: Robert C. Brown, M.D., Barry H. Golsen, Jack E. Golsen,
David R. Goss, Horace G. Rhodes, and Jerome D. Shaffer, M.D.

At the annual Meeting, Ernst & Young, LLP, certified public accounts,
was appointed as independent auditors of the Company for 1996, as follows:

Number of
Shares
"Against" Number of
and to Abstentions
Number of "Withhold and Broker
Shares "FOR" Authority" Non-Votes
------------ ---------- -----------
12,022,540 40,397 6,787



Item 5. Other Information

Not applicable.

Item 6. Exhibits and Reports on Form 8-K

(A) Exhibits. The Company has included the following exhibits in this
report:

4.1 Credit Agreement, dated as of August 8, 1996, between El
Dorado Chemical Company and Security Pacific Leasing Corporation.
The agreement contains a list of schedules and exhibits omitted
from the filed copy and the Company agrees to furnish
supplementally a copy of any of the omitted schedules or exhibits
to the Commission upon request.

11.1 Statement Re: Computation of Per Share Earnings.

15.1 Letter Re: Unaudited Interim Financial Information.

27.1 Financial Data Schedule

(B) Reports of Form 8-K. The Company did not file any reports on Form
8-K during the quarter ended June 30, 1996.


SIGNATURES
----------
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Company has caused the undersigned, duly-authorized, to sign this
report on its behalf on this 19th day of August, 1996


LSB INDUSTRIES, INC.



By: /s/ Tony M. Shelby
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Tony M. Shelby,
Senior Vice President of Finance
(Principal Financial Officer)


By: /s/ Jim D. Jones
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Jim D. Jones
Vice President, Controller and
Treasurer(Principal Accounting
Officer)