Pilgrim's Pride
PPC
#1958
Rank
$10.30 B
Marketcap
$43.37
Share price
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Pilgrim's Pride - 10-Q quarterly report FY


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SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549

FORM 10-Q

QUARTERLY REPORT UNDER SECTION 13 OR 15 (d) OF
THE SECURITIES EXCHANGE ACT OF 1934


For quarter ended JUNE 27, 1998

Commission file number 1-9273

PILGRIM'S PRIDE CORPORATION
(Exact name of registrant as specified in its charter)


DELAWARE 75-1285071
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)

110 SOUTH TEXAS, PITTSBURG, TX 75686-0093
(Address of principal executive offices) (Zip code)


(903) 855-1000
(Telephone number of principle executive offices)


Not Applicable
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 periods 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 practical date.

CLASS A COMMON STOCK $.01 PAR VALUE--- -0- SHARES AS OF JULY 31, 1998

CLASS B COMMON STOCK $.01 PAR VALUE--- 27,589,250 SHARES AS OF JULY 31, 1998
INDEX

PILGRIM'S PRIDE CORPORATION AND SUBSIDIARIES

PART I. FINANCIAL INFORMATION

Item 1: Consolidated Financial Statements (Unaudited):

Condensed consolidated balance sheets:

June 27, 1998 and September 27, 1997

Consolidated statements of income:

Three months and nine months ended June 27, 1998 and June 28,
1997

Consolidated statements of cash flows:

Nine months ended June 27, 1998 and June 28, 1997

Notes to condensed consolidated financial statements--June 27, 1998


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


PART II. OTHER INFORMATION

Item 6. Exhibits and Reports on Form 8-K

SIGNATURES
PART I.  FINANCIAL INFORMATION
PILGRIM'S PRIDE CORPORATION AND SUBSIDIARIES
CONDENSED CONSOLIDATED BALANCE SHEETS

ITEM 1: FINANCIAL STATEMENTS :

<TABLE>
<CAPTION>
JUNE 27, 1998 SEPTEMBER 27, 1997
(Unaudited)

<S> <C> <C>
ASSETS
Current Assets:
Cash and cash equivalents $ 5,866 $ 20,338
Trade accounts and other receivables,
less allowance for doubtful accounts 83,221 77,967
Inventories 139,478 146,180
Deferred income taxes 3,716 3,998
Prepaid expenses 5,069 2,353
Other current assets 311 311
Total Current Assets 237,661 251,147

Other Assets 15,884 18,094

Property, Plant and Equipment 548,302 510,661
Less accumulated depreciation 223,306 200,778
324,996 309,883
$ 578,541 $ 579,124

LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
Accounts payable $ 49,019 $ 71,225
Accrued expenses 37,291 34,784
Current maturities of long-term debt 11,638 11,596
Total Current Liabilities 97,948 117,605

Long-Term Debt, less current maturities 216,741 224,743
Deferred Income Taxes 52,594 53,418
Minority Interest in Subsidiary 889 842

Stockholders' Equity:
Common stock; $.01 par value 276 276
Additional paid-in capital 79,763 79,763
Retained earnings 130,330 102,477
Total Stockholders' Equity 210,369 182,516
$ 578,541 $ 579,124
</TABLE>

See notes to condensed consolidated financial statements.
PILGRIM'S PRIDE CORPORATION AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF INCOME
(UNAUDITED)


<TABLE>
<CAPTION>
THREE MONTHS ENDED NINE MONTHS ENDED
JUNE 27, 1998 JUNE 28, 1997 JUNE 27, 1998 JUNE 28, 1997
(in thousands, except share and per share data)
<S> <C> <C> <C> <C>
Net Sales $328,500 $335,168 $990,833 $936,375
Costs and Expenses:
Cost of sales 295,764 307,883 901,856 855,738
Selling, general
and administrative 13,693 14,658 43,166 42,035

309,457 322,541 945,022 897,773

Operating income 19,043 12,627 45,811 38,602

Other Expense (Income):
Interest expense, net 5,195 5,572 15,325 16,305
Foreign exchange loss 413 112 1,515 648
Miscellaneous, net (535) (128) (1,487) (3,034)

5,073 5,556 15,353 13,919

Income before taxes 13,970 7,071 30,458 24,683
Income tax
(benefit) expense 2,135 (215) 739 2,337
Net income $ 11,835 $ 7,286 $ 29,719 $ 22,346

Net income per common share $ .43 $ .26 $ 1.08 $ .81
Dividends per common share $.015 $.015 $ .045 $ .045

Weighted average
shares outstanding 27,589,250 27,589,250 27,589,250 27,589,250


</TABLE>
See Notes to condensed consolidated financial statements.
PILGRIM'S PRIDE CORPORATION AND SUBSIDIARIES
June 27, 1998


<TABLE>
<CAPTION>
PILGRIM'S PRIDE CORPORATION
CONSOLIDATED STATEMENTS OF CASH FLOWS
(UNAUDITED)
NINE MONTHS ENDED
JUNE 27, 1998 JUNE 28, 1997

<S> <C> <C>
Cash Flows From Operating Activities: (In thousands)
Net income $ 29,719 $ 22,346
Adjustments to reconcile net income to cash
provided by operating activities:
Depreciation and amortization 24,493 21,746
Gain on property disposals 16 (165)
Provision for losses on accounts receivable (335) (395)
Deferred income taxes (542) 1,429
Changes in operating assets and liabilities:
Accounts and other receivable (4,920) (11,918)
Inventories 6,702 (9,140)
Prepaid expenses (2,723) 27
Accounts payable and accrued expenses (19,699) 1,132
Other (479) (157)
Cash Flows Provided By Operating Activities 32,232 24,905

Investing Activities:
Acquisitions of property, plant and equipment (39,434) (40,775)
Proceeds from property disposals 840 374
Other, net 1,472 (157)
Net Cash Used In Investing Activities (37,122) (40,558)

Financing Activities:
Proceeds from notes payable to banks 35,500 49,500
Re-payments of notes payable to banks (35,500) (56,500)
Proceeds from long-term debt 21,125 20,661
Payments on long-term debt (29,196) (6,716)
Cash dividends paid (1,241) (1,241)
Cash (Used In) Provided By Financing Activities (9,312) 5,704
Effect of exchange rate changes on
cash and cash equivalents (271) (15)
Decrease in cash and cash equivalents ( 14,473) (9,964)
Cash and cash equivalents at beginning of year 20,339 18,040
Cash and cash equivalents at end of period $ 5,866 $ 8,076

Supplemental disclosure information:
Cash paid during the period for
Interest (net of amount capitalized) $ 13,043 $ 13,807
Income Taxes $ 1,006 $ 1,933

See notes to condensed consolidated financial statements.

</TABLE>
PILGRIM'S PRIDE CORPORATION AND SUBSIDIARIES
June 27, 1998



NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Unaudited)

NOTE A--BASIS OF PRESENTATION
The accompanying unaudited condensed consolidated financial statements
have been prepared in accordance with generally accepted accounting
principles for interim financial information and with the instructions to
Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not
include all of the information and footnotes required by generally
accepted accounting principles for complete financial statements. In the
opinion of management, all adjustments (consisting of normal recurring
accruals) considered necessary for a fair presentation have been
included. Operating results for the period ended June 27, 1998 are not
necessarily indicative of the results that may be expected for the year
ended September 26, 1998. For further information, refer to the
consolidated financial statements and footnotes thereto included in
Pilgrim's annual report on Form 10-K for the year ended September 27,
1997.

The consolidated financial statements include the accounts of Pilgrim's
Pride Corporation and its wholly and majority owned subsidiaries.
Significant intercompany accounts and transactions have been eliminated.

The assets and liabilities of the foreign subsidiaries are translated at
end-of-period exchange rates, except for non-monetary assets, which are
translated at equivalent dollar costs at dates of acquisition using
historical rates. Operations of foreign subsidiaries are translated at
average exchange rates in effect during the period.

NOTE B--NET INCOME PER COMMON SHARE

Earnings per share for the periods ended June 27, 1998 and June 28, 1997
are based on the weighted average shares outstanding for the periods.

NOTE C--INVENTORIES

Inventories consist of the following:
JUNE 27, 1998 SEPTEMBER 27, 1997
(in thousands)

Live chickens and hens $ 61,880 $ 68,034
Feed, eggs and other 40,816 43,878
Finished chicken products 36,782 34,268
$ 139,478 $ 146,180



NOTE D - NEW CLASS OF COMMON STOCK

On June 30, 1998, the Company's shareholders approved an amendment to its
certificate of incorporation that reclassified the Company's existing
Common Stock as Class B Common Stock and created a new class of common
stock designated as Class A Common Stock. Following the amendment, each
outstanding share of the Company's existing Common Stock was reclassified
into one share of Class B Common Stock. Each share of Class B Common
Stock has substantially the same rights, powers and limitations as the
Company's Common Stock outstanding immediately prior to such amendment,
except that each share of Class B Common Stock entitles the holder
thereof to 20 votes per share except as otherwise provided by law. Each
share of the new Class A Common Stock is substantially identical to the
shares of Class B Common Stock, except that each share of Class A Common
Stock entitles the holder thereof to one vote per share on any matter
submitted for a stockholder vote. In connection with the authorization
of the new class A Common Stock, the shareholders authorized an increase
of the Company's existing Class B Common Stock from 45 million shares to
60 million shares and authorized 100 million shares of the new Class A
Common Stock at a par value of $.01.


ITEM 2: MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS



GENERAL. Profitability in the chicken industry can be materially
affected by the commodity prices of feed grains and the commodity prices
of chicken and chicken parts, each of which are determined largely by
supply and demand. As a result, the chicken industry as a whole has been
characterized by cyclical earnings. Cyclical fluctuations in earnings of
individual chicken companies can be mitigated somewhat by: (i) business
strategy; (ii) product mix; (iii) sales and marketing plans; and (iv)
operating efficiencies. In an effort to reduce price volatility and to
generate higher, more consistent profit margins, the Company has
concentrated on the production and marketing of prepared food products,
which generally have higher margins than the Company's other products.
Additionally, the production and sale in the U.S. of prepared food
products reduces the impact of feed grain costs on the Company's
profitability. As further processing is performed, feed grain costs
become a decreasing percentage of a products total production cost.

The following table presents certain information regarding the Company's
U.S. and Mexican operations.
<TABLE>
<CAPTION>
Net Sales Net Sales
Three Months Ended Nine Months Ended
June 27, June 28, June 27, June 28,
1998 1997 1998 1997
<S> <C> <C> <C> <C>
Sales to unaffiliated
customers:
United States $261,375 $260,730 $775,294 $734,491
Mexico 67,125 74,438 215,539 201,884
Total $328,500 $335,168 $990,833 $936,375
Operating Income:
United States $ 8,435 $4,622 $14,011 $19,022
Mexico 10,608 8,005 31,800 19,580
Total $19,043 $12,627 $45,811 $38,602
</TABLE>

The following table presents certain items as a percentage of net sales
for the periods indicated.

<TABLE>
<CAPTION>
Percentage of Net Sales Percentage of Net Sales
Three Months Ended Nine Months Ended
June 27, June 28, June 27, June 28,
1998 1997 1998 1997
<S> <C> <C> <C> <C>
Net Sales 100.0% 100.0% 100.0% 100.0%
Cost of Sales 90.0 91.9 91.0 91.4
Gross Profit 10.0 8.1 9.0 8.6
Selling, General and
Administrative 4.2 4.4 4.4 4.5
Operating Income 5.8 3.8 4.6 4.1
Interest Expense 1.6 1.7 1.5 1.7
Income before Income Taxes 4.3 2.1 3.1 2.6
Net Income 3.6 2.2 3.0 2.4

</TABLE>


THIRD QUARTER 1998, COMPARED TO THIRD QUARTER 1997

NET SALES. Consolidated net sales were $328.5 million for
the third quarter of fiscal 1998, a decrease of $6.7 million,
or 2.0%, over the third quarter of fiscal 1997. The decrease
in consolidated net sales resulted from a $7.3 million
decrease in Mexican chicken sales to $67.1 million, a $1.3
million decrease of sales of other U.S. products to $32.7
million offset partially by a $1.9 million increase in U.S.
chicken sales to $228.7 million. The decrease in Mexican
chicken sales was primarily due to a 14.2% decrease in
dressed pounds produced offset partially by a 5.1% increase
in total revenue per dressed pound produced. The decrease in
sales of other U.S. products was primarily the result of
decreased sales of the Company's poultry by-products group.
The increase in U.S. chicken sales was primarily due to a
4.3% increase in total revenue per dressed pound offset
partially by a 3.3% decrease in dressed pounds produced. The
increase in U.S. total revenue per dressed pound was
primarily the result of higher selling prices for chicken
caused by an overall improvement in the chicken markets
compared to the same period last year. The decrease in U.S.
and Mexican dressed pounds produced was primarily the result
of lower egg production and the unusually hot weather
experienced in the southern United States during the quarter.

COST OF SALES. Consolidated cost of sales was $295.8 million
in the third quarter of fiscal 1998, a decrease of $12.1
million, or 3.9%, over the third quarter of fiscal 1997. The
decrease primarily resulted from a $9.3 million decrease in
cost of sales of Mexican operations, and a $2.9 million
decrease in the cost of sales of U.S. operations. The $9.3
million cost of sales decrease in Mexican operations was
primarily due to a 14.2% decrease in dressed pounds produced.
The cost of sales decrease in U.S. operations of $2.9 million
was due to a 3.3% decrease in dressed pounds produced and a
23.0% decrease in feed ingredient costs per pound, offset
partially by increased production of higher cost and margin
products in prepared foods. The decrease in dressed pounds
produced in our Mexico and U.S. operations was primarily the
result of lower egg production by breeder stock and the
unusually hot weather experienced in the southern United
States during the quarter.

GROSS PROFIT. Gross profit was $32.7 million in the third
quarter of fiscal 1998, an increase of $5.5 million, or
20.0%, over the third quarter of fiscal 1997. Gross profit
as a percentage of sales increased to 10.0% in the third
quarter of fiscal 1998 from 8.1% in the third quarter of
fiscal 1997. The increased gross profit resulted mainly from
higher margins in Mexico.

SELLING, GENERAL AND ADMINISTRATIVE EXPENSES. Consolidated
selling, general and administrative expenses were $13.7
million in the third quarter of fiscal 1998 and $14.7 million
in fiscal 1997. Consolidated selling, general and
administrative expenses as a percentage of sales decreased
slightly in the third quarter of fiscal 1998 to 4.2% compared
to 4.4% in the third quarter of fiscal 1997.

OPERATING INCOME. Consolidated operating income was $19.0
million for the third quarter of fiscal 1998, an increase of
$6.4 million, or 50.8%, when compared to the third quarter of
fiscal 1997, resulting primarily from higher margins
experienced in the Mexican operations.
INTEREST EXPENSE. Consolidated net interest expense
decreased to $5.2 million, or 6.8% in the third quarter of
fiscal 1998, when compared to $5.6 million in the third
quarter of fiscal 1997, due to lower outstanding debt levels.
As a percentage of sales, interest expense decreased to 1.6%
in the third quarter of fiscal 1998 compared to 1.7% in the
third quarter of fiscal 1997.

INCOME TAX EXPENSE. Consolidated income tax expense
increased in the third quarter of fiscal 1998 to $2.1
million compared to a benefit of $.2 million in the third
quarter of fiscal 1997. This increase resulted from higher
taxable U.S. earnings in the third quarter of fiscal 1998
than in the third quarter of fiscal 1997. While Mexican
earnings were also higher in the third quarter of fiscal 1998
than in the third quarter of fiscal 1997, Mexican earnings
are not currently subject to income taxes.

NINE MONTHS ENDED JUNE 27, 1998, COMPARED TO
NINE MONTHS ENDED JUNE 28, 1997

NET SALES. Consolidated net sales were $990.8 million for
the first nine months of fiscal 1998, an increase of $54.5
million, or 5.8%, over the first nine months of fiscal 1997.
The increase in consolidated net sales resulted from a $41.7
million increase in U.S. chicken sales to $665.6 million and
a $13.7 million increase in Mexican chicken sales to $215.5
million offset partially by a $.9 million decrease of sales
of other U.S. products to $109.7 million. The increase in
U.S. chicken sales was primarily due to a 7.7% increase in
dressed pounds produced resulting primarily from the
Company's expansion of existing facilities and the purchase
of poultry assets capable of producing 650,000 chickens per
week from Green Acre Foods, Inc., on April 15, 1997, offset
partially by a 1.0% decrease in total revenue per dressed
pound produced. The increase in Mexican chicken sales was
primarily due to a 7.8% increase in total revenue per dressed
pound offset partially by a .9% decrease in dressed pounds
produced. Increased revenues per dressed pound produced in
Mexico were primarily the result of higher sales prices as
well as generally improved economic conditions in Mexico
compared to the prior year.

COST OF SALES. Consolidated cost of sales was $901.9 million
in the first nine months of fiscal 1998, an increase of $46.1
million, or 5.4%, over the first nine months of fiscal 1997.
The increase resulted primarily from a $46.3 million increase
in cost of sales of U.S. operations, offset partially by a
$.2 million decrease in the cost of sales in Mexican
operations. The cost of sales increase in U.S. operations of
$46.3 million was due to a 7.7% increase in dressed pounds
produced and increased production of higher cost and margin
products in prepared foods offset partially by a 13.1%
decrease in feed ingredient costs per pound experienced
during the period. The $.2 million cost of sales decrease in
Mexican operations was primarily due to a .9% decrease in
dressed pounds produced and a 15.1% decrease in feed
ingredients cost per pound offset partially by a .8% increase
in average costs of sales per dressed pound produced.

GROSS PROFIT. Gross profit was $89.0 million for the first
nine months of fiscal 1998, an increase of $8.3 million, or
10.3%, over the same period last year. Gross profit as a
percentage of sales increased to 9.0% in the first nine
months of fiscal 1998 from 8.6% in the first nine months of
fiscal 1997. The increased gross profit resulted mainly from
significantly higher margins in Mexico.

SELLING, GENERAL AND ADMINISTRATIVE EXPENSES. Consolidated
selling, general and administrative expenses were $43.2
million in the first nine months of fiscal 1998 and $42.0
million in the first nine months of fiscal 1997. Consolidated
selling, general and administrative expenses as a percentage
of sales remained relatively stable decreasing slightly in
the first nine months of fiscal 1998 to 4.4% compared to 4.5%
in the first nine months of fiscal 1997.

OPERATING INCOME. Consolidated operating income was $45.8
million for the first nine months of fiscal 1998, an increase
of $7.2 million, or 18.7%, when compared to the first nine
months of fiscal 1997, resulting primarily from higher
margins experienced in the Mexican operations.

INTEREST EXPENSE. Consolidated net interest expense
decreased to $15.3 million, or 6.0%, in the first nine months
of fiscal 1998, when compared $16.3 million for the first
nine months of fiscal 1997, due to lower outstanding debt
levels. As a percentage of sales interest expense decreased
to 1.5% for the first nine months of fiscal 1998 compared to
1.7% in the first nine months of fiscal 1997.

MISCELLANEOUS, NET. Consolidated miscellaneous, net, a
component of Other Expense (Income), was ($1.5) million in
the first nine months of fiscal 1998, a $1.5 million
decrease, or 51.0%, when compared to ($3.0) million for the
first nine months of fiscal 1997, which included a $2.2
million final settlement of claims resulting from the January
8, 1992 fire at the Company's prepared foods plant in Mt.
Pleasant, Texas.

INCOME TAX EXPENSE. Consolidated income tax expense in the
first nine months of fiscal 1998 decreased to $.7 million
compared to an expense of $2.3 million in the first nine
months of fiscal 1997. This reduction resulted from an
increase in the Company's Mexican operations as a percentage
of consolidated earnings. Mexican earnings are not currently
subject to income taxes.

LIQUIDITY AND CAPITAL RESOURCES

At June 27, 1998, the Company's working capital increased to
$139.7 million and its current ratio increased to 2.43 to 1
compared with working capital of $133.5 million and a current
ratio of 2.14 to 1 at September 27, 1997. Strong profits
continue to improve financial ratios in the first nine months
of fiscal 1998.

Trade accounts and other receivables were $83.2 million at
June 27, 1998, a $ 5.3 million increase from September 27,
1997. The 6.7%, increase was due primarily to seasonal
fluctuations in trade receivables and increased sales of
prepared foods products, which normally have longer terms.

Inventories were $139.5 million at June 27, 1998, compared to
$146.2 million at September 27, 1997. The $6.7 million, or
4.6%, decrease was due primarily to lower costs in the live
chicken and hen inventories due primarily to the reduction of
feed costs in these inventories.

Accounts payable were $49.0 million at June 27, 1998, a
31.2%, decrease from September 27, 1997, due primarily to the
reduction in costs of feed ingredients and normal seasonal
fluctuations.

Accrued expenses were $37.3 million at June 27, 1998, a $2.5
million increase from September 27, 1997. The 7.2% increase
was primarily due to normal seasonal variations in expense
accruals.

Capital expenditures for the first nine months of fiscal 1998
were $39.4 million and were primarily incurred to improve
efficiencies, reduce costs and for the routine replacement of
equipment. The Company anticipates that it will spend
approximately $55 million for capital expenditures in fiscal
year 1998 and expects to finance such expenditures with
available operating cash flows and long-term financing.

At June 27, 1998, the company's stockholder's equity
increased to $210.4 million from $182.5 million at September
27, 1997. Total debt to capitalization decreased to 52.1% at
June 27, 1998 compared to 56.4% at September 27, 1997.

On June 26, 1998, the Company entered into an asset sale
agreement to sell up to $60 million of accounts receivable.
Under this agreement, as the sold accounts receivable are
collected, new qualifying accounts can be substituted thus
maintaining the maximum balance allowed to be outstanding at
a rate approximating .425% over commercial paper. As of June
27, 1998 no accounts receivable had been sold under this
agreement.

The Company also maintains $70 million in revolving credit
facilities and $45 million in secured term borrowing
facilities. The credit facilities provide for interest at
rates ranging from LIBOR plus one and five-eighths percent to
LIBOR plus two percent and are secured by inventory and fixed
assets or are unsecured. As of July 31, 1998, $62.4 million
was available under the revolving credit facilities and $15
million was available under the term borrowing facilities.

IMPACT OF YEAR 2000

The Year 2000 Issue is the result of computer programs being
written using two digits rather than four to define the
applicable year. Any of the Company's computer programs that
have date-sensitive software may recognize a date using "00"
as the year 1900 rather than the year 2000. This could
result in a system failure or miscalculations causing
disruptions of operations, including among other things, a
temporary inability to process transactions, send invoices,
or engage in similar normal business activities.

The Company has determined that it will be required to modify
or replace portions of its software so that its computer
systems will function properly with respect to dates in the
year 2000 and thereafter. The company presently believes
that with modifications to existing software and conversion
to new software, the Year 2000 Issue will not pose
significant operational problems for its computer systems.

The Company will utilize both internal and external resources
to reprogram, or replace, and test the software for Year 2000
modifications. The Company anticipates completing the Year
2000 project prior to any anticipated impact on its operating
systems. The total cost of the Year 2000 project is not
expected to have a material effect on the Company's results
of operations.

The Company will be initiating communications with all of its
significant suppliers and large customers to determine the
extent to which the Company's interface systems are
vulnerable to those third parties' failure to remediate their
own Year 2000 Issues. However, there can be no assurance
that the systems of other parties upon which the Company
relies will be converted on a timely basis. The Company's
business, financial condition, or results of operations could
be materially adversely impacted by the failure of its
systems and applications or those operated by others to
properly operate or manage dates beyond 1999.

IMPACT OF MEXICO PESO EXCHANGE RATE.

In December 1994, the Mexican government changed its policy
of defending the peso against the U.S. dollar and allowed it
to float freely on the currency markets. These events
resulted in the Mexican peso exchange rate declining from
3.39 to 1 U.S. dollar at October 3, 1994 to a low of 9.06 to
1 U.S. dollar at June 12, 1998. The decline in the Mexican
peso exchange rate affected the Company's operations directly
and indirectly as a result of the related economic recession
in Mexico in fiscal 1995. Similarly, the Company's results of
operations were adversely affected by: (i) the continuation
of the economic recession in Mexico in fiscal 1996, as well
as, (ii) significantly higher feed grain costs in fiscal
1996, (which included record high corn prices). In fiscal
1997 and the first nine months of fiscal 1998, however, the
Company benefited substantially from: (i) a rebounding
economy in Mexico when compared to fiscal 1996 and 1995, and
(ii) the adjustment in the supply of poultry products in
Mexico to the levels of demand existing after the economic
recession. On July 30, 1998 the Mexican peso closed at 8.92
to 1 U.S. dollar. No assurance can be given as to the future
valuation of the Mexican peso and how further movement in the
Mexican peso could affect future earnings positively or
negatively.


PART II
OTHER INFORMATION

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K



EXHIBIT NUMBER

10.33 Receivables Purchase Agreement between Pilgrim's Pride
Funding Corporation, as Seller, Pilgrim's Pride
Corporation, as Servicer, Pooled Accounts Receivable
Capital Corporation, as Purchaser, and Nesbitt Burns
Securities Inc., as Agent.

10.34 Purchase and Contribution Agreement Dated as of June
26, 1998 between Pilgrim's Pride Funding Corporation
and Pilgrim's Pride Corporation.

10.35 Second Amendment to Security Agreement Re: Accounts
Receivable, Farm Products and Inventory between
Pilgrim's Pride Corporation and Harris Trust and
Savings Bank.

10.36 First Amendment to Amended and Restated Secured Credit
Agreement between Pilgrim's Pride Corporation and
Harris Trust and Savings Bank, U.S. Bancorp Ag Credit,
Inc., CoBank, ACB, ING (U.S.) Capital Corporation
("ING"), Wells Fargo Bank, N.A. and Credit Agricole
Indosuez.

On June 30, 1998 the company filed a Current Report on Form
8-K related to the reclassification of its common stock.

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 thereunto duly
authorized.

PILGRIM'S PRIDE CORPORATION

/s/ Richard A. Cogdill


Date JULY 31, 1998 Richard A. Cogdill
Executive Vice President and
Chief Financial Officer and
Secretary and Treasurer
In his respective capacity a such




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