SPX Technologies
SPXC
#1933
Rank
$10.60 B
Marketcap
$212.76
Share price
-1.24%
Change (1 day)
42.88%
Change (1 year)

SPX Technologies - 10-Q quarterly report FY


Text size:
FORM 10-Q

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 the quarterly period ended March 31, 2000

( ) 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 1-6948

SPX CORPORATION
(Exact Name of Registrant as Specified in its Charter)

Delaware 38-1016240
(State of Incorporation) (I.R.S. Employer Identification No.)

700 Terrace Point Drive, Muskegon, Michigan 49443-3301
(Address of Principal Executive Office)

Registrant's Telephone Number including Area Code (231) 724-5000

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

Common shares outstanding April 24, 2000 - 31,474,308
PART I - FINANCIAL INFORMATION
ITEM 1. FINANCIAL STATEMENTS

SPX CORPORATION
CONSOLIDATED BALANCE SHEETS
(In millions)
<TABLE>
<CAPTION>

March 31, December 31,
2000 1999
-------- --------
(Unaudited)
<S> <C> <C>
ASSETS
Current assets:
Cash and equivalents $ 32.6 $ 78.8
Accounts receivable 488.2 473.7
Inventories 294.2 274.0
Prepaid and other current assets 54.6 39.2
Deferred income tax assets and refunds 116.1 110.8
-------- --------
Total current assets 985.7 976.5
Property, plant and equipment 827.8 799.8
Accumulated depreciation (374.0) (355.1)
-------- --------
Net property, plant and equipment 453.8 444.7
Goodwill and intangible assets, net 1,106.4 1,103.6
Investment in EGS 84.3 82.6
Net assets of business acquired 64.0 -
Other assets 248.3 238.6
-------- --------
Total assets $2,942.5 $2,846.0
======== ========
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
Short-term borrowings and current
maturities of long-term debt $ 105.4 $ 97.7
Accounts payable 283.5 238.3
Accrued expenses 287.3 343.5
Income taxes payable 37.6 75.4
-------- --------
Total current liabilities 713.8 754.9
Long-term debt, less current maturities 1,153.3 1,017.0
Deferred income taxes 330.3 322.4
Other long-term liabilities 195.4 199.4
-------- --------
Total long-term liabilities 1,679.0 1,538.8
Shareholders' equity:
Common stock 356.4 354.9
Paid-in capital 496.0 489.7
Retained earnings (deficit) 17.3 (11.7)
Unearned compensation (15.4) (19.1)
Accumulated other comprehensive income (16.6) (13.0)
Common stock in treasury (288.0) (248.5)
-------- --------
Total shareholders' equity 549.7 552.3
-------- --------
Total liabilities and shareholders' equity $2,942.5 $2,846.0
======== ========
</TABLE>

The accompanying notes are an integral part of these statements.
SPX CORPORATION
CONSOLIDATED STATEMENTS OF INCOME
(Unaudited)
(In millions, except per share amounts)
<TABLE>
<CAPTION>

Three months ended
March 31,
2000 1999
-------- --------
<S> <C> <C>
Revenues $ 627.8 $ 646.9

Costs and expenses:
Cost of products sold 421.6 432.9
Selling, general and administrative 119.4 132.8
Goodwill/intangible amortization 9.6 10.6
Special Charges - 14.6
-------- --------
Operating income 77.2 56.0
Other (expense) income, net (0.1) 30.3
Equity in earnings of EGS 9.3 9.3
Interest expense, net (22.3) (32.1)
-------- --------
Income before income taxes 64.1 63.5
Provision for income taxes (26.3) (32.6)
-------- --------
Income before loss on early extinguishment of debt 37.8 30.9
Loss on early extinguishment of debt, net of tax (8.8) -
-------- --------
Net income $ 29.0 $ 30.9
======== ========

Basic income per share of common stock
Income before loss on early extinguishment of debt $ 1.22 $ 1.01
Loss on early extinguishment of debt (0.28) -
-------- --------
Net income per share $ 0.94 $ 1.01
======== ========
Weighted average number of basic
common shares outstanding 30.920 30.475

Diluted income per share of common stock
Income before loss on early extinguishment of debt $ 1.20 $ 1.01
Loss on early extinguishment of debt (0.28) -
-------- --------
Net income per share $ 0.92 $ 1.01
======== ========
Weighted average number of diluted
common shares outstanding 31.588 30.707

</TABLE>

The accompanying notes are an integral part of these statements.
SPX CORPORATION
CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)
(In millions)
<TABLE>
<CAPTION>
Three months ended
March 31,
2000 1999
-------- --------
<S> <C> <C>
Cash flows from operating activities:
Net income $ 29.0 $ 30.9
Adjustments to reconcile net income to net
cash from operating activities -
Special charges - 14.6
Earnings of EGS, net of distributions (2.6) (1.3)
Loss on early extinguishment of debt, net of tax 8.8 -
Gain on business divestitures - (29.0)
Deferred income taxes 2.6 28.1
Depreciation 17.2 15.9
Amortization of goodwill and intangibles 9.6 10.6
Employee benefits (7.3) (4.3)
Other, net (3.6) 1.5
Change in operating assets and liabilities, net of
effect from acquisitions and divestitures:

Accounts receivable (13.2) (12.1)
Inventories (18.6) (11.8)
Accounts payable 43.9 11.9
Accrued expenses (57.8) (48.7)
Other, net 9.7 17.0
-------- --------
Net cash from operating activities before
taxes on sale of Best Power 17.7 23.3
Taxes paid on the sale of Best Power (69.0) -
-------- --------
(51.3) 23.3
Cash flows from (used in) investing activities:
Business divestitures - 64.2
Business acquisitions (81.3) -
Capital expenditures (29.6) (26.2)
Other, net - 5.2
-------- --------
Net cash from (used in) investing activities (110.9) 43.2

Cash flows from (used in) financing activities:

Net borrowings under revolving credit agreement 71.0 15.0
Borrowings under other debt agreements 505.5 -
Payments under other debt agreements (432.5) (106.9)
Treasury stock purchased (36.8) -
Common stock issued under stock incentive programs 8.8 5.4
Treasury stock issued to defined benefit plans - 28.5
-------- --------
Net cash from (used in)financing activities 116.0 (58.0)
-------- --------
Net increase (decrease) in cash and equivalents (46.2) 8.5
Cash and equivalents, beginning of period 78.8 70.3
-------- --------
Cash and equivalents, beginning of period $ 32.6 $ 78.8
======== ========

</TABLE>

The accompanying notes are an integral part of these statements.
SPX CORPORATION
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
March 31, 2000 (Unaudited)
(In millions,except per share data)

1. BASIS OF PRESENTATION

The preparation of SPX Corporation's ("SPX" or the "company") consolidated
financial statements in conformity with generally accepted accounting
principles requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of
contingent assets and liabilities at the date of the consolidated financial
statements and the reported amounts of revenues and expenses during the
reporting periods. Actual results could differ from those estimates.
Interim results are not necessarily indicative of results expected for the
full year.

The financial information as of March 31, 2000 should be read in
conjunction with the consolidated financial statements contained in the
company's 1999 Annual Report on Form 10-K.

The interim financial statements reflect adjustments which are, in the
opinion of management, necessary to a fair statement of the results of the
interim periods presented. Adjustments are of a normal recurring nature.

2. BUSINESS SEGMENT INFORMATION

The company is comprised of four business segments. Technical Products and
Systems primarily includes operations that design, manufacture and market
data networking equipment, building life-safety systems, digital TV and
radio transmission equipment and automated fare collection systems. Major
customers are computer manufacturers and users, construction contractors,
municipalities, and TV and radio broadcasters. Industrial Products and
Services includes operations that design, manufacture and market power
transformers, industrial valves, mixers, electric motors, laboratory
freezers and ovens, hydraulic systems, industrial furnaces and coal
feeders. Major customers include industrial chemical companies, pulp and
paper manufacturers, laboratories and utilities. Service Solutions includes
operations that design, manufacture and market a wide range of specialty
service tools, equipment and services primarily to the motor vehicle
industry in North America and Europe. Major customers are franchised
dealers of motor vehicle manufacturers, aftermarket vehicle service
facilities and independent distributors. Vehicle Components includes
operations that design, manufacture and market transmission and steering
components for light and heavy duty vehicle and small engine markets,
principally in North America and Europe. Major customers are vehicle
manufacturers and aftermarket private brand distributors.

Intercompany sales among segments are not significant. Operating income by
segment does not include general corporate expenses.

Financial data for the company's business segments are as follows:

Three months
ended March 31,
2000 1999
-------- --------
Revenues:
Technical Products and Systems $ 135.9 $ 189.2
Industrial Products and Services 224.9 205.8
Service Solutions 168.9 149.6
Vehicle Components 98.1 102.3
-------- --------
$ 627.8 $ 646.9
======== ========

Operating income:(1)
Technical Products and Systems $ 22.4 $ 15.6
Industrial Products and Systems 38.4 35.1
Service Solutions 13.5 13.2
Vehicle Components 11.3 14.3
General Corporate (8.4) (7.6)
-------- --------
$ 77.2 $ 70.6
======== ========

(1) Does not include special charges of $14.6 in the quarter ended March 31,
1999.
3.   ACQUISITIONS & DIVESTITURES

On March 31, 2000, the company completed the $64.0 acquisition of Fenner
Fluid Power, a division of Fenner plc of Yorkshire, England. SPX's Power
Team unit is a market leader in the manufacture and distribution of high
force industrial tools and hydraulic power systems and components. The
addition of Fenner Fluid Power's medium pressure hydraulic power system
components provides new technology and additional presence in the
international market. Fenner Fluid Power has facilities in Rockford,
Illinois and Romford, England. As the closing occurred on the last day of
the quarter, the allocation of the purchase price to the fair value of the
assets and liabilities acquired has not been completed. The valuation of
Fenner Fluid Power's assets and liabilities using APB 16 had not been
completed by the end of the first quarter and the net assets acquired are
presented as a single line item in the accompanying balance sheet. The
acquisition will be accounted for using purchase accounting.

In the first quarter of 2000, the company made six other acquisitions with
an aggregate purchase price of $17.3. Each of these acquisitions was
accounted for using purchase accounting.

On March 29, 1999, the company completed the sale of its Dual-Lite
business, which it received from EGS Electrical Group LLC ("EGS") on
October 6, 1998 in a partial rescission of the original EGS venture
formation in the third quarter of 1997. Additionally, the company completed
the sale of a 50% interest in a Japanese joint venture during that quarter.
The company received combined proceeds of $64.2 and recognized a pre-tax
gain of $29.0 ($10.4 after-tax). The relatively high effective tax rate on
this gain was due to the low tax basis of the operations divested.

4. 1999 SPECIAL CHARGES

During the first quarter of 1999, the company committed to and announced
that it would close a Vehicle Components manufacturing facility located in
Ohio primarily to consolidate operations, as well as other restructuring
actions. As a result of these actions, the company recorded charges of $6.3
for cash severance payments to approximately 120 hourly and 153 salaried
employees which were concluded in 1999. The company also recorded facility
holding costs of $0.7, non-cash asset writedowns of $7.3 and other cash
costs of $0.3 (primarily stay bonuses and the relocation of employees and
equipment.)

The following table summarizes restructuring activity through March 31,
2000 regarding the restructuring actions as described in the 1999 annual
report:

Employee Facility Other
Termination Holding Property Cash
Costs Costs Write-offs Costs Total
------ ------ ------ ------ ------
Balance at
December 31, 1999 $ 6.5 $ 6.3 $ - $ - $ 12.8
Special Charge - - - - -

Non-Cash asset
write-offs - - - - -

Payments (1.4) (1.4) - - (2.8)

Balance at
March 31, 2000 $ 5.1 $ 4.9 $ - $ - $ 10.0
====== ====== ====== ====== ======
5.   EARNINGS PER SHARE

The following table sets forth certain calculations used in the computation
of diluted earnings per share:

Three months ended March 31,
2000 1999
------ ------
Numerator:
Net Income $ 29.0 $ 30.9
------ ------
Denominator (shares in millions):
Weighted-average shares outstanding 30.920 30.475
Effect of dilutive securities:
Employee stock options 0.668 0.232
------ ------
Adjusted weighted-average shares and
assumed conversions 31.588 30.707
====== ======

6. INVENTORY

Inventory consists of the following:

March 31, December 31,
2000 1999
------- -------
Finished goods $ 137.3 $ 132.4
Work in process 60.3 58.4
Raw material and purchased parts 109.6 96.2
------- -------
Total FIFO cost 307.2 287.0
Excess of FIFO cost over LIFO inventory value (13.0) (13.0)
------- -------
$ 294.2 $ 274.0
======= =======

7. INVESTMENT IN EGS

The company owns a 44.5% interest in EGS and accounts for its investment in
EGS under the equity method of accounting, on a three-month lag basis. EGS
operates primarily in the United States, Canada and Mexico. EGS's results
of operations were as follows:

Three months ended December 31,
1999 1998
------- -------
Net sales $ 117.9 $ 116.6
Gross margin 48.1 48.3
Pre-tax income 19.0 18.0

The company's equity in earnings of EGS was $9.3 for the quarters ended
March 31, 2000 and 1999. The company's recorded investment in EGS at March
31, 2000 was approximately $96.3 less than its ownership of EGS's reported
net assets at March 31, 2000. This difference is being accreted on a
straight-line basis over an estimated economic life of 40 years.

Condensed balance sheet information of EGS as of December 31, 1999 and
September 30, 1999 was as follows:

December 31, September 30,
1999 1999
------- -------
Current assets $ 173.8 $ 170.7
Noncurrent assets 323.9 328.2
Current liabilities 65.8 67.7
Noncurrent liabilities 32.4 33.5
8.   DEBT

On February 10, 2000, the company paid down its existing Tranche B debt of
$412.5 and revolver of $50.0, recorded a loss on early extinguishment of
debt of $15.0 pre-tax ($8.8 after tax, or $.28 per share), and replaced the
existing credit facility with a new $1,487.5 credit facility. The new
credit facility consists of a $562.5 Tranche A Loan ("Tranche A Loan")
maturing on September 30, 2004, a $500.0 Tranche B Loan ("Tranche B Loan")
maturing on December 31, 2006, and a $425.0 Revolving Credit Facility
("Revolving Facility") with a maturity date of September 30, 2004,
collectively hereinafter referred to as the "Credit Facility."

The Credit Facility bears interest at variable rates using a calculated
base borrowing rate ("Base Rate") or a Eurodollar Rate, plus an applicable
margin. The Tranche A Loan and the Revolving Facility have variable margins
between .5% and 1.5% for Base Rate loans and 1.5% and 2.5% for Eurodollar
Rate borrowings. The Tranche B Loan has variable margins between 1.25% and
1.5% for Base Rate loans and 2.25% and 2.5% for Eurodollar Rate borrowings.
The Revolving Facility also is subject to annual commitment fees of 0.25%
to 0.5% on the unused portion of the facility. The variable margins and
commitment fees are based on certain financial measurements of the company
as defined in the Credit Facility.

Aggregate maturities of total debt are $78.8 in 2000, $111.3 in 2001,
$161.3 in 2002, $155.0 in 2003, $253.5 in 2004 and $498.8 thereafter.

The Credit Facility is secured by substantially all of the assets of the
company (excluding EGS) and requires the company to maintain certain
leverage and interest coverage ratios. Under the most restrictive of the
financial covenants, the company is required to maintain (as defined) a
maximum debt to earnings before interest, taxes, depreciation and
amortization ratio and a minimum interest coverage ratio. Under the new
Credit Facility, the operating covenants which limit, among other things,
the incurrance of additional indebtedness by the company and its
subsidiaries, the sale of assets, capital expenditures, mergers,
acquisitions and dissolutions, and share repurchases are less restrictive
than those of the old Credit Facility. At March 31, 2000 the company was in
compliance with its financial covenants.

The company has effectively fixed the underlying Eurodollar rate at
approximately 4.8% on $800.0 of indebtedness through interest rate
protection agreements expiring November 9, 2001.

The company may also request the issuance of letters of credit not
exceeding $150.0. Standby letters of credit issued under this facility,
$30.7 at March 31, 2000, reduce the aggregate amount available under the
Revolving Facility commitment.

9. SHAREHOLDERS' EQUITY

On February 10, 2000, the company announced that its Board of Directors
authorized an increase in its share repurchase program for up to $250
effective immediately. In the first quarter of 2000, the company
repurchased .465 shares at a cost of $36.8.

10. COMPREHENSIVE INCOME (LOSS)

The components of comprehensive income, net of related tax, were as
follows:

Three months ended
March 31,
2000 1999
------ ------
Net income $ 29.0 $ 30.9
Foreign currency translation adjustments (3.6) (5.3)
------ ------
Comprehensive income $ 25.4 $ 25.6
====== ======
The components of the balance sheet caption Accumulated Other Comprehensive
Income, net of related tax, were as follows:

March 31, December 31,
2000 1999
------ ------
Foreign currency translation adjustments $ 14.2 $ 10.6
Minimum pension liability adjustment,
net of tax of $1.5 in 2000 and 1999 2.4 2.4
------ ------
Accumulated other comprehensive income $ 16.6 $ 13.0
====== ======


11. RETIREMENT SAVINGS PLAN AND EMPLOYEE STOCK OWNERSHIP PLAN

In the first quarter of 1999, the company issued 0.439 shares of treasury
stock at market value to its Retirement Savings Plan and Employee Stock
Ownership Plan in exchange for $28.5 in cash. The proceeds were used to
reduce outstanding debt obligations.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF RESULTS OF OPERATIONS AND
FINANCIAL CONDITION (dollars in millions)

The following unaudited information should be read in conjunction with the
company's unaudited consolidated financial statements and related notes.

Results of Operations
Consolidated: Three months ended March 31,
2000 1999
------- -------
Revenues $ 627.8 $ 646.9
Gross margin 206.2 214.0
% of revenues 32.8% 33.1%
Selling, general and admin expense 119.4 132.8
% of revenues 19.0% 20.6%
Goodwill/intangible amortization 9.6 10.6
Special charges - 14.6
------- -------
Operating income 77.2 56.0
Other income, net (0.1) 30.3
Equity in earnings of EGS 9.3 9.3
Interest expense, net (22.3) (32.1)
------- -------
Income before income taxes 64.1 63.5
Provision for income taxes (26.3) (32.6)
------- -------
Income before loss on early extinguishment of debt 37.8 30.9
Loss on early extinguishment of debt, net of tax (8.8) -
------- -------
Net income $ 29.0 $ 30.9
======= =======

Capital expenditures $ 29.6 $ 26.2
Depreciation and amortization 26.8 26.5



First Quarter 2000 vs. First Quarter 1999

REVENUES - 2000 revenues decreased $19.1, or 3.0%, from 1999 primarily due to
the divestiture of Best Power, Dual-Lite and Acutex in 1999. Excluding these
divestitures revenues increased $55.1 or 9.6% from 1999. The first quarter of
2000 includes internal revenue growth of 7.1%.

GROSS MARGIN - In 2000, gross margin decreased slightly to 32.8% of revenues
compared to 33.1% in 1999. This decrease was primarily due to a change in
product mix in the Service Solutions and Vehicle Components segments.

SELLING, GENERAL AND ADMINISTRATIVE EXPENSE ("SG&A") - SG&A in 2000 decreased to
19.0% of revenues compared to 20.6% in 1999. This decrease is primarily a result
of restructuring actions initiated in 1998 and 1999.
GOODWILL/INTANGIBLE AMORTIZATION - In 2000, amortization decreased primarily due
to the disposition of Best Power in the fourth quarter of 1999.

SPECIAL CHARGES - During the first quarter of 1999, the company committed to and
announced that it would close a Vehicle Components manufacturing facility
located in Ohio primarily to consolidate operations, as well as other
restructuring actions. As a result of these actions, the company recorded
charges of $6.3 for cash severance payments to approximately 120 hourly and 153
salaried employees which were concluded in 1999. The company also recorded
facility holding costs of $0.7, non-cash asset writedowns of $7.3 and other cash
costs of $0.3 (primarily stay bonuses and the relocation of employees and
equipment.)

OTHER INCOME NET - In 1999, other income included the $29.0 pre-tax gain on the
sale of Dual-Lite and the company's 50% investment in a Japanese joint venture.

INTEREST EXPENSE, NET - Interest expense decreased significantly in 2000
primarily due to operating cash flow improvements resulting from restructuring
actions and the proceeds from 1999 business divestitures, which were used to pay
down debt.

INCOME TAXES - The first quarter effective income tax rate was 41.0% which
represents the company's anticipated effective tax rate for 2000. The 1999
effective tax rate of 51.3% was relatively high due to the low tax basis of
operations divested during the quarter.

CAPITAL EXPENDITURES - Capital expenditures in 2000 were higher than 1999
primarily due to expenditures for expansion of a manufacturing facility in the
Vehicle Components segment and expenditures for new business information
systems.


Segment Review

Three months ended March 31,
2000 1999
------- -------
Revenues:
Technical Products and Systems $ 135.9 $ 189.2
Industrial Products and Services 224.9 205.8
Service Solutions 168.9 149.6
Vehicle Components 98.1 102.3
------- -------
Total $ 627.8 $ 646.9
======= =======

Operating Income: (1)
Technical Products and Systems $ 22.4 $ 15.6
Industrial Products and Services 38.4 35.1
Service Solutions 13.5 13.2
Vehicle Components 11.3 14.3
General Corporate Expenses (8.4) (7.6)
------- -------
TOTAL $ 77.2 $ 70.6
======= =======

(1) Does not include special charges of $14.6 in 1999.

Technical Products and Systems

REVENUES - In 2000, revenues decreased $53.3 from 1999 primarily due to the
disposition of Best Power and Dual-Lite. Excluding the divestiture of Best Power
and Dual-Lite, revenues increased $8.8 or 6.9% due to increased demand for fire
detection and building life-safety products, TV and radio transmission equipment
and sales of new generation automated transit fare collection systems.

OPERATING INCOME - IN 2000, operating income increased to 16.5% of revenues from
8.2% in 1999 due to restructuring actions initiated in late 1998.
Industrial Products and Services

REVENUES - In 2000, revenues increased $19.1, or 9.3% from 1999 primarily due to
the acquisition of North American Transformer in September 1999, and to the
increase in sales of medium and large power transformers. The first quarter of
2000 includes internal revenue growth of 2.2%.

OPERATING MARGINS - Operating income increased $3.3 or 9.4% from 1999 due to
increased sales. Operating income was 17.1% of revenues in 2000 and 1999.

Service Solutions

REVENUES - IN 2000, revenues increased $19.3, or 12.9% from 1999 primarily due
to sales of new electronic diagnostic systems and warranty tools and continued
growth in the Dealer Equipment and Services programs.

OPERATING MARGINS - Operating margins in 2000 declined to 8.0% of revenues
compared to 8.8% in 1999. This decrease was primarily the result of a change in
product mix, product development costs and incremental costs associated with
system implementations.

Vehicle Components

REVENUES - In 2000, revenues were down 4.1% from 1999 primarily due to the
disposition of Acutex in the third quarter of 1999. Excluding the divestiture of
Acutex, revenues increased $7.9 or 8.8% compared to 1999.

OPERATING MARGINS - In 2000, operating margins decreased to 11.6% of revenues
from 14.0% of revenues in 1999 due to changes in product mix and costs
associated with expansion of a manufacturing facility.

Liquidity and Financial Condition

The company's liquidity needs arise primarily from capital investment in
equipment, funding working capital requirements to support business growth
initiatives, debt service costs, bonus payments in 2000 resulting from strong
results in 1999, and acquisitions. Management believes that cash flow from
operations and the company's credit arrangements will be sufficient to supply
funds needed in 2000.

Cash Flow
Three months ended March 31,
2000 1999
------- -------
Cash flow from:
Operating activities $ 17.7 $ 23.3
Tax on sale of Best Power (69.0) -
Investing activities (110.9) 43.2
Financing activities 116.0 (58.0)
------- -------
Net change in cash balances $ (46.2) $ 8.5
======= =======

OPERATING ACTIVITIES - In 2000, cash flow from operating activities declined
primarily as a result of a decrease in accrued expenses due to EVA bonuses paid
in the first quarter.

TAX ON SALE OF BEST POWER - In the fourth quarter of 1999 the company sold Best
Power to Invensys for $240.0 The $69.0 reduction in cash flow represents the
taxes associated with the sale. The large tax expense from this sale was
primarily caused by $132.2 of non-deductible goodwill from the General Signal
acquisition of Best Power in 1995.

INVESTING ACTIVITIES - In 2000, business acquisitions included the $64.0
acquisition of Fenner Fluid Power of Fenner plc. Capital expenditures in 2000
primarily represent expenditures for expansion of a manufacturing facility in
the Vehicle Components segment and for new business information systems.

FINANCING ACTIVITIES - In 2000, cash flow from financing activities consisted
primarily of net borrowings of $144.0 and share purchases of $36.8.
Total Debt

The following summarizes the total debt outstanding and unused credit
availability, as of March 31, 2000:

Total Amount Unused Credit
Commitment Outstanding Availability
--------- --------- ---------
Revolving loan $ 425.0 $ 136.0 $ 258.3 (1)
Tranche A loan 550.0 550.0 -
Tranche B loan 498.8 498.8 -
Medium term notes 50.0 50.0 -
Industrial revenue bonds 16.1 16.1 -
Other borrowings 7.8 7.8 -
--------- --------- ---------
Total $ 1,547.7 $ 1,258.7 $ 258.3
========= ========= =========

(1) Decreased by $30.7 of facility letters of credit outstanding at March 31,
2000, which reduce the unused credit availability.

The Credit Facility is secured by substantially all of the assets of the company
(excluding EGS) and requires the company to maintain certain leverage and
interest coverage ratios. Under the most restrictive of the financial covenants,
the company is required to maintain (as defined) a maximum debt to earnings
before interest, income taxes, depreciation and amortization ratio and a minimum
interest coverage ratio. Under the new Credit Facility, the operating covenants
which limit among other things the incurrance of additional indebtedness by the
company and its subsidiaries, the sale of assets, capital expenditures, mergers,
acquisitions and dissolutions, and share repurchases are less restrictive than
those of the old Credit Facility. At March 31, 2000, the company was in
compliance with its financial covenants. (Refer to Note 8)

Management believes that cash flow from operations and the Credit Facility will
be sufficient to meet operating cash needs, including working capital
requirements, capital expenditures and debt service costs in 2000.

The company believes it has sufficient access to capital markets for internal
growth and acquisition activity.

Inrange Technologies-Ancor Communications Technology License Agreement

In April 2000, Inrange Technologies Corporation ("Inrange"), a subsidiary of the
company, announced initial shipments of its 64-port Fibre Channel Director, the
IN-VSN FC/9000.

As background, on September 24, 1998, Inrange entered into a technology license
agreement with Ancor Communications, Inc. ("Ancor"). Under the agreement,
Inrange has licensed from Ancor the right to use certain ASICs and Software in
fibre channel connectivity products for the high end data center networking and
data center storage area network markets for IBM and IBM-compatible
environments. Also, as part of the agreement, Ancor has agreed not to sell or
license its ASICs or Software to any third party for use in the above-described
Inrange market nor to sell products in configurations that compete directly with
Inrange's products in that market. Additionally, Inrange has entered into a
reseller agreement with Ancor under which Ancor will purchase 64- and 128-port
systems from Inrange and resell them to Ancor's OEM customers. Inrange has also
signed an OEM agreement with Ancor under which Ancor will provide Inrange its
GigWorks MKII family of switches, in both 8- and 16-port configurations, to
integrate into Inrange's products.

Other Matters

ACQUISITIONS AND DIVESTITURES - The company continually reviews each of its
businesses pursuant to its "fix, sell or grow" strategy. These reviews could
result in selected acquisitions to expand an existing business or result in the
disposition of an existing business. Additionally, management has indicated that
it would consider a larger acquisition (more than $1 billion in revenues) if
certain criteria were met.

ENVIRONMENTAL AND LEGAL EXPOSURE - The company's operations and properties are
subject to various regulatory requirements relating to environmental protection.
It is the company's policy to comply fully with applicable environmental
requirements. Also from time to time, the company becomes involved in lawsuits
arising from various commercial matters, including but not limited to
competitive issues, contract issues, intellectual property matters, workers'
compensation and product liability.
The company maintains  property,  cargo,  auto,  product,  general liability and
directors' and officers' liability insurance to protect itself against potential
loss exposures. There can be no assurance that such costs for environmental and
legal exposures could not have a material adverse effect on the company's
results of operations or financial position in the future.

PENDING PATENT LITIGATION - The company believes that it should ultimately
prevail on the pending patent infringement claims that it is pursuing which
could result in significant judgements favorable to the company. However, since
the amount of the damages cannot be fully quantified until the legal discovery
process proceeds further and no assurances can be made as to the final timing
and outcome of any litigation, no gain has been recorded. See Note 16 to the
consolidated financial statements included in the company's 1999 Annual Report
on Form 10-K for further discussion.

PENSION INCOME - The company's pension plans have plan assets significantly in
excess of plan obligations. This overfunded position results in pension income
as the increase in market value of the plans' assets exceeds costs associated
with annual employee service. There can be no assurance that future periods will
include significant amounts of net pension income.

SIGNIFICANCE OF GOODWILL AND INTANGIBLES - The company had net goodwill and
intangibles of $1,106.4 and shareholders' equity of $549.7 at March 31, 2000.
The company amortizes its goodwill and intangible assets on a straight-line
basis over lives ranging from 10 to 40 years. There can be no assurance that
circumstances will not change in the future that will affect the useful lives or
carrying value of the company's goodwill and intangibles.

EVA INCENTIVE COMPENSATION - The company utilizes a measure known as Economic
Value Added ("EVA(R)") for its incentive compensation plans. EVA is internally
computed by the company based on Net Operating Profit After Tax less a charge on
the capital invested in the company. These computations use certain assumptions
that vary from generally accepted accounting principles ("GAAP"). EVA is not a
measure under GAAP and is not intended to be used as an alternative to net
income and measuring operating performance presented in accordance with GAAP.
The company believes that EVA, as internally computed, does represent a strong
correlation to the ultimate returns of the company's shareholders. Annual
incentive compensation expense is dependent upon the annual change in EVA,
relative to preestablished improvement targets, and the expense can vary
significantly.

ACCOUNTING PRONOUNCEMENTS - Statement of Financial Accounting Standards No. 133
"Accounting for Derivative Instruments and Hedging Activities," as amended, will
become effective January 2001, and establishes accounting and reporting
standards for derivative instruments and hedging contracts. It also requires all
derivatives to be recognized as either assets or liabilities in the balance
sheet at fair value and changes in fair value to be recognized in income.
Management is currently analyzing the impact of this statement, but does not
anticipate that the effect on the company's results of operations and financial
position will be material.

--------------------
The foregoing discussion in "Management's Discussion and Analysis of Financial
Condition and Results of Operations" contains forward looking statements, within
the meaning of Section 21E of the Securities Exchange Act of 1934, as amended,
and are subject to the safe harbor created thereby. These forward looking
statements, which reflect management's current views with respect to future
events and financial performance, are subject to certain risks and
uncertainties, including but not limited to those matters discussed above. Due
to such uncertainties and risks, readers are cautioned not to place undue
reliance on such forward looking statements, which speak only as of the date
hereof. Reference is made to the company's 1999 Annual Report on Form 10-K for
additional cautionary statements and discussion of certain important factors as
they relate to forward looking statements. In addition, management's estimates
of future operating results are based on the current complement of businesses,
which is constantly subject to change as management implements its fix, sell or
grow strategy.

ITEM 3. Quantitative and Qualitative Disclosers about Market Risk

Management does not believe the company's exposure to market risk has
significantly changed since year-end 1999 and does not believe that such risks
will result in significant adverse impacts to the company's results of
operations.
PART II - OTHER INFORMATION

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

None.

ITEM 6. Exhibits and Reports on Form 8-K

(a) Exhibits

(2) None.

(3) None.

(4) Credit Agreement between SPX Corporation and Chase Manhattan
Bank, as agent for the banks named therein, dated as of February
10, 2000.

(10) None.

(11) Statement regarding computation of earnings per share. See Note 5
to the Consolidated Financial Statements.

(15) None.

(18) None.

(19) None.

(22) None.

(23) None.

(24) None.

(27) Financial data schedule.

(99) None.

(b) Reports on Form 8-K

None.
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.

SPX CORPORATION
(Registrant)


Date: April 28, 2000 By /s/ John B. Blystone
-----------------------------
John B. Blystone
Chairman, President and
Chief Executive Officer

Date: April 28, 2000 By /s/ Patrick J. O'Leary
-----------------------------
Patrick J. O'Leary
Vice President, Finance,
Treasurer and Chief
Financial Officer

Date: April 28, 2000 By /s/ James C. Benjamin
-----------------------------
Corporate Controller and
Chief Accounting Officer