Tractor Supply
TSCO
#896
Rank
$26.88 B
Marketcap
$50.88
Share price
-0.16%
Change (1 day)
-5.62%
Change (1 year)
Tractor Supply Company or TSCO for short is an American retail chain of stores that offers products for home improvement, agriculture, livestock, lawn and garden maintenance, equine and pet care.

Tractor Supply - 10-Q quarterly report FY


Text size:
1
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

---------

FORM 10-Q

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

For the quarterly period ended June 28, 1997
---------------------------------------------

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 000-23314

TRACTOR SUPPLY COMPANY
- --------------------------------------------------------------------------------
(Exact Name of Registrant as Specified in Its Charter)


Delaware 13-3139732
------------------------------ ----------------------------------
(State or Other Jurisdiction of (I.R.S. Employer Identification No.)
Incorporation or Organization)


320 Plus Park Boulevard, Nashville, Tennessee 37217
--------------------------------------------- --------------
(Address of Principal Executive Offices) (Zip Code)


Registrant's Telephone Number, Including Area Code: (615) 366-4600
-----------------------------


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
------ -------

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

Class Outstanding at July 26, 1997
- ----------------------------------- ------------------------------------
Common Stock, $.008 par value 8,726,659





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TRACTOR SUPPLY COMPANY

INDEX

<TABLE>
<CAPTION>

Page No.
--------
<S> <C>
Part I. Financial Information:

Item 1. Financial Statements:

Balance Sheets -
June 28, 1997 and December 28, 1996 3

Statements of Income -
For the Fiscal Three and Six Months Ended
June 28, 1997 and June 29, 1996 4

Statements of Cash Flows -
For the Fiscal Six Months Ended
June 28, 1997 and June 29, 1996 5

Notes to Unaudited Financial Statements 6

Item 2. Management's Discussion and Analysis of Financial
Condition and Results of Operations 7 - 9

Part II. Other Information:

Item 4. Submission of Matters to a Vote of Security-Holders 10

Item 5. Other Information 11

Item 6. Exhibits and Reports on Form 8-K 11
</TABLE>













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PART I. FINANCIAL INFORMATION
ITEM 1. FINANCIAL STATEMENTS
TRACTOR SUPPLY COMPANY
BALANCE SHEETS
(IN THOUSANDS, EXCEPT SHARE AMOUNTS)

<TABLE>
<CAPTION>
JUNE 28, DECEMBER 28,
1997 1996
----------- ------------
(UNAUDITED)
<S> <C> <C>
ASSETS
Current assets:
Cash and cash equivalents .................................................... $ 11,670 $ 12,948
Accounts receivable, net ..................................................... 6,319 4,930
Inventories .................................................................. 153,123 124,082
Prepaid expenses ............................................................. 3,066 1,657
--------- ---------
Total current assets .................................................. 174,178 143,617
--------- ---------
Land ........................................................................... 8,896 10,178
Buildings and improvements ..................................................... 43,728 40,114
Machinery and equipment ........................................................ 19,757 18,117
--------- ---------
72,381 68,409
Accumulated depreciation and amortization ...................................... (21,117) (18,883)
--------- ---------
Property and equipment, net .................................................. 51,264 49,526
--------- ---------
Deferred income taxes .......................................................... 1,064 1,064
Other assets ................................................................... 1,418 1,375
--------- ---------
Total assets .......................................................... $ 227,924 $ 195,582
========= =========

LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
Accounts payable ............................................................. $ 71,770 $ 47,591
Accrued expenses ............................................................. 19,410 15,973
Current maturities of long-term debt ......................................... 665 665
Current portion of capital lease obligations ................................. 998 1,020
Income taxes currently payable ............................................... 2,088 2,897
Deferred income taxes ........................................................ 9,517 9,517
--------- ---------
Total current liabilities ............................................. 104,448 77,663
--------- ---------
Revolving credit loan .......................................................... 14,051 12,000
Other long-term debt ........................................................... 5,590 5,914
Capital lease obligations ...................................................... 2,775 3,252
Other long-term liabilities .................................................... 1,037 949
Excess of fair value of assets acquired over cost less accumulated
amortization of $2,605 and $2,515, respectively .............................. 985 1,075
Redeemable preferred stock ..................................................... 0 1,763

Stockholders' equity:
Common stock, 100,000,000 shares authorized; $.008 par value; 8,722,664
and 8,718,000 shares issued and outstanding in 1997 and 1996, respectively.. 70 70
Additional paid in capital ................................................... 41,774 41,685
Retained earnings ............................................................ 57,194 51,211
--------- ---------
Total stockholders' equity ................................................. 99,038 92,966
--------- ---------
Total liabilities and stockholders' equity ............................ $ 227,924 $ 195,582
========= =========

</TABLE>


The accompanying notes are an integral part of this statement.



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TRACTOR SUPPLY COMPANY
STATEMENTS OF INCOME
(IN THOUSANDS, EXCEPT PER SHARE AMOUNTS)

<TABLE>
<CAPTION>
FOR THE FISCAL FOR THE FISCAL
THREE MONTHS ENDED SIX MONTHS ENDED
-------------------------- -------------------------
JUNE 28, JUNE 29, JUNE 28, JUNE 29,
1997 1996 1997 1996
-------------------------- -------------------------
(UNAUDITED) (UNAUDITED)
<S> <C> <C> <C> <C>
Net sales.......................................... $ 159,493 $ 146,717 $ 255,902 $ 227,874
Cost of merchandise sold........................... 118,234 108,920 190,490 169,515
---------- ---------- ---------- ---------
Gross margin.................................. 41,259 37,797 65,412 58,359
Selling, general and administrative expenses....... 28,005 23,247 52,094 44,010
Depreciation and amortization...................... 1,105 852 2,133 1,589
---------- ---------- ---------- ---------
Income from operations........................ 12,149 13,698 11,185 12,760
Interest expense, net.............................. 490 566 1,070 1,235
---------- ---------- ---------- ---------
Income before income taxes.................... 11,659 13,132 10,115 11,525
Income tax provision............................... 4,671 5,264 4,053 4,621
---------- ---------- ---------- ---------
Net income.................................... $ 6,988 $ 7,868 $ 6,062 $ 6,904
========== ---------- ========== =========
Net income per share.......................... $ .80 $ .90 $ .69 $ .78
========== ========= ========== =========
</TABLE>








The accompanying notes are an integral part of this statement.



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TRACTOR SUPPLY COMPANY
STATEMENTS OF CASH FLOWS
(IN THOUSANDS)

<TABLE>
<CAPTION>
FOR THE FISCAL SIX MONTHS ENDED
-------------------------------
JUNE 28, JUNE 29,
1997 1996
------------ -------------
(UNAUDITED)
<S> <C> <C>
Cash flows from operating activities:
Net income ................................................................. $ 6,062 $ 6,904
Adjustments to reconcile net income to net cash
provided by operating activities:
Depreciation and amortization expense .................................. 2,133 1,589
Loss (gain) on sale of property and equipment .......................... 78 (181)
Change in assets and liabilities:
Accounts receivable .................................................. (1,389) (584)
Inventories .......................................................... (29,041) (17,838)
Prepaid expenses ..................................................... (1,409) 1,147
Accounts payable ..................................................... 24,179 28,223
Accrued expenses ..................................................... 3,437 1,546
Income taxes currently payable ....................................... (809) (129)
Other ................................................................ 8 (304)
--------- ---------
Net cash provided by operating activities .................................... 3,249 20,373
--------- ---------
Cash flows from investing activities:
Capital expenditures ..................................................... (4,890) (3,533)
Proceeds from sale of property and equipment ............................. 888 1,314
--------- ---------
Net cash used in investing activities ........................................ (4,002) (2,219)
--------- ---------
Cash flows from financing activities:
Net borrowings (repayments) under revolving credit loan ................... 2,051 (5,093)
Principal payments under capital lease obligations ........................ (499) (423)
Repayment of long-term debt ............................................... (324) (292)
Proceeds from issuance of common stock .................................... 89 0
Payment of preferred stock dividends ...................................... (79) (150)
Repurchase of preferred stock ............................................. (1,763) (1,762)
--------- ---------
Net cash used in financing activities ........................................ (525) (7,720)
--------- ---------
Net increase (decrease) in cash and cash equivalents ......................... (1,278) 10,434
Cash and cash equivalents at beginning of period ............................. 12,948 5,087
--------- ---------
Cash and cash equivalents at end of period ................................... $ 11,670 $ 15,521
========= =========

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:

Cash paid during the period for:
Interest ................................................................... $ 1,215 $ 1,346
Income taxes ............................................................... 4,687 4,748

</TABLE>







The accompanying notes are an integral part of this statement.




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TRACTOR SUPPLY COMPANY

NOTES TO UNAUDITED FINANCIAL STATEMENTS


NOTE 1 - SIGNIFICANT ACCOUNTING POLICIES:

The accompanying interim financial statements have been prepared without audit,
and certain information and footnote disclosures normally included in financial
statements prepared in accordance with generally accepted accounting principles
have been condensed or omitted, although the Company believes that the
disclosures herein are adequate to make the information presented not
misleading. These statements should be read in conjunction with the Company's
annual report on Form 10-K for the fiscal year ended December 28, 1996. The
results of operations for the fiscal three and six month periods are not
necessarily indicative of results for the full fiscal year.

In the opinion of management, the accompanying interim financial statements
contain all adjustments (consisting only of normal recurring accruals) necessary
for a fair statement of the Company's financial position as of June 28, 1997 and
its results of operations for the fiscal three and six month periods ended June
28, 1997 and June 29, 1996 and its cash flows for the fiscal six month periods
ended June 28, 1997 and June 29, 1996.

Inventories

The accompanying unaudited financial statements have been prepared without full
physical inventories. The value of the Company's inventories was determined
using the lower of last-in, first-out (LIFO) cost or market. If the first-in,
first-out (FIFO) method of accounting for inventory had been used, inventories
would have been approximately $6,848,000 and $6,163,000 higher than reported at
June 28, 1997 and December 28, 1996, respectively. Since LIFO costs can only be
determined at the end of each fiscal year when inflation rates and inventory
levels are finalized, estimates of LIFO inventory costs are used for interim
financial reporting.

Net Income Per Share

Net income per share for the fiscal three and six month periods ended June 28,
1997 and June 29, 1996 is calculated based on the weighted average number of
shares of common stock outstanding of 8,722,664 for the fiscal three month
period ended June 28, 1997, 8,721,778 for the fiscal six month period ended June
28, 1997 and 8,718,000 for the fiscal three and six month periods ended June 29,
1996, after giving effect to preferred stock dividends of $20,473 and $55,732
for the fiscal three and six month periods ended June 28, 1997, respectively,
and $55,722 and $126,222 for the fiscal three and six month periods ended June
29, 1996, respectively. Stock options have been excluded as they are
anti-dilutive.

NOTE 2 - SEASONALITY:

The Company's business is highly seasonal, with a significant portion of its
sales and a majority of its income generated in the second fiscal quarter. The
Company typically operates at a loss in the first fiscal quarter.

NOTE 3 - PREFERRED STOCK REPURCHASE:

On May 23, 1997, the Company repurchased 1,763 shares of the Series B Preferred
Stock (constituting all of the then outstanding shares of Series B Preferred
Stock) at a total repurchase price of approximately $1,772,000 (including
accrued dividends totaling approximately $9,000).

NOTE 4 - COMMON STOCK:

At the Company's Annual Meeting of Stockholders held in April 1997, the
stockholders of the Company approved (i) the Company's 1996 Associate Stock
Purchase Plan; (ii) an amendment to the Company's Restated Certificate of
Incorporation, as amended, to increase the number of authorized shares of Common
Stock from 9,500,000 shares to 100,000,000 shares and (iii) an amendment to the
Company's 1994 Stock Option Plan to increase the number of shares of Common
Stock reserved for issuance thereunder from 250,000 shares to 1,000,000 shares.




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

The following discussion and analysis describes certain factors affecting
Tractor Supply Company's (the "Company") results of operations for the fiscal
three and six month periods ended June 28, 1997 and June 29, 1996, and
significant developments affecting financial condition since the end of the
fiscal year, December 28, 1996, and should be read in conjunction with the
Company's annual report on Form 10-K for the fiscal year ended December 28,
1996. The following discussion and analysis also contains certain historical and
forward-looking information. The forward-looking statements are made pursuant to
the safe harbor provisions of the Private Securities Litigation Reform Act of
1995 ("the Act"). All statements, other than statements of historical facts,
which address activities, events or developments that the Company expects or
anticipates will or may occur in the future, including such things as future
capital expenditures (including the amount and nature thereof), business
strategy, expansion and growth of the Company's business operations and other
such matters are forward-looking statements. To take advantage of the safe
harbor provided by the Act, the Company is identifying certain factors that
could cause actual results to differ materially from those expressed in any
forward-looking statements, whether oral or written, made by or on behalf of the
Company.

All phases of the Company's operations are subject to influences outside its
control. Any one, or a combination, of these factors could materially affect the
results of the Company's operations. These factors include general economic
cycles affecting consumer spending, weather factors, operating factors affecting
customer satisfaction, consumer debt levels, pricing and other competitive
factors, the ability to identify suitable locations and negotiate favorable
lease agreements on new and relocated stores, the timing and acceptance of new
products in the stores, the mix of goods sold, the continued availability of
favorable credit sources and other capital market conditions and the seasonality
of the Company's business. Forward-looking statements made by or on behalf of
the Company are based on a knowledge of its business and the environment in
which it operates, but because of the factors listed above, actual results could
differ materially from those reflected by any forward-looking statements.
Consequently, all of the forward-looking statements made are qualified by these
cautionary statements and there can be no assurance that the actual results or
developments anticipated by the Company will be realized or, even if
substantially realized, that they will have the expected consequences to or
effects on the Company or its business and operations.

RESULTS OF OPERATIONS

The Fiscal Three Months (Second Quarter) and Six Months Ended June 28, 1997
and June 29, 1996

Net sales increased 8.7% to $159.5 million for the second quarter of fiscal 1997
from $146.7 million for the second quarter of fiscal 1996. Net sales rose 12.3%
to $255.9 million for the first six months of fiscal 1997 from $227.9 million
for the first six months of fiscal 1996. The sales increases resulted primarily
from new stores as comparable store sales (excluding relocations, using all
stores open at least one year) decreased 0.7% for the second quarter of fiscal
1997 and increased 1.7% for the first six months of fiscal 1997 over the
corresponding periods in the prior fiscal year. The Company opened 16 new retail
farm stores (five in the second quarter of fiscal 1997) and relocated one store
during the first six months of fiscal 1997. The Company opened 19 new retail
farm stores (six in the second quarter of fiscal 1996) and relocated three
stores during the first six months of fiscal 1996. The comparable store sales
decrease for the second quarter of fiscal 1997 was attributable primarily to
unseasonably cool and excessively rainy spring weather conditions in several
regions of the country in which the Company operates, increasing competitive
pressures as well as from an inadequate rate of change in the organization. At
June 28, 1997, the Company operated 224 retail farm stores (in 26 states) versus
203 stores (in 24 states) at June 29, 1996. The Company's current plans call for
the opening of six additional new stores in fiscal 1997 (approximately two of
which are scheduled to open during the third quarter), rather than the nine
additional new stores originally contemplated (mainly due to construction delays
caused by unfavorable weather conditions in certain locations), the closing of
two stores in fiscal 1997 (both of which are scheduled to close during the third
quarter), and the opening of approximately 18 additional new stores in fiscal
1998, rather than the 28 additional new stores originally contemplated. The
Company plans to open fewer new stores in fiscal 1998 than originally
contemplated in order to focus its efforts on rejuvenating the merchandise mix
and improving comparable store sales. The Company currently anticipates resuming
its approximate 12% overall new store unit growth rate each year beginning in
fiscal 1999 (the Company presently has identified over 200 potential new
markets).

While certainly the weather and increasing competitive pressures affected the
second quarter's results, the Company





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is focusing its efforts on improving the rate of change within the organization.
To this end, the Company is (i) continuing to take steps to rejuvenate the
merchandise mix by accelerating the rate of change in the product offerings
(includes initiatives such as the new economy feed line which will be rolled out
to approximately 100 additional stores in the third quarter of fiscal 1997; a
significantly enhanced animal health product line which will be rolled out to
approximately 150 stores in the third quarter of fiscal 1997; the completely
revamped equine product line which will be rolled out to 100 additional stores
beginning in the third quarter of fiscal 1997 and a new ladies workwear line of
clothing which will be rolled out to 100 additional stores in the fall of 1997),
(ii) effecting certain management changes to bring fresh perspectives and new
ideas to the organization and to further improve overall performance
(specifically, the Company is currently conducting searches for two senior
executive positions - Operations and Merchandising, and adding a third regional
vice president position), and (iii) reinvigorating its associates (primarily by
reestablishing a sense of empowerment with its associates). The primary
objective of all of these efforts is to improve the comparable store sales
performance.

The gross margin rate increased .1 percentage point to 25.9% of sales for the
second quarter of fiscal 1997 and was flat at 25.6% of sales for the first six
months of fiscal 1997 compared with the corresponding periods in the prior
fiscal year. The gross margin rate for the second quarter of fiscal 1997
increased .1 percentage point compared to the same period in the prior year
primarily due to an improved gross margin rate in certain product categories
(mainly power equipment), and the positive mix effect of sales of higher margin
merchandise (mainly hardware) representing a larger portion of total sales than
in the second quarter last year, partially offset by higher shrinkage expense.

As a percentage of sales, selling, general and administrative ("SG&A") expenses
increased 1.8 percentage points to 17.6% of sales for the second quarter of
fiscal 1997 and increased 1.1 percentage points to 20.4% of sales for the first
six months of fiscal 1997 primarily due to a reserve for management
reorganization costs (primarily severance, related benefits and other costs
associated with changes in certain management personnel) totaling approximately
$1.2 million pretax (or approximately $.7 million net of tax), costs associated
with new and relocated stores as well as from the leverage loss attributable to
the soft comparable store sales performance. Excluding the reserve for
management reorganization costs, selling, general and administrative expenses
for the second quarter and first six months of fiscal 1997, as a percentage of
sales, would have been approximately 16.8% of sales and 19.9% of sales,
respectively. On an absolute basis, SG&A expenses increased 20.5% to $28.0
million for the second quarter of fiscal 1997 and increased 18.4% to $52.1
million for the first six months of fiscal 1997. The increased dollar amounts
were primarily attributable to costs associated with new store openings and
relocations (new and relocated stores typically have considerably higher
occupancy costs, primarily rent, than existing stores) and the reserve for
management reorganization costs,. Depreciation and amortization expense
increased 29.7% and 34.2% over the prior year for the second quarter and the
first six months of fiscal 1997, respectively, due mainly to costs associated
with new and relocated stores. Net interest expense decreased 13.4% to $.5
million in the second quarter of fiscal 1997 and decreased 13.4% to $1.1 million
in the first six months of fiscal 1997 primarily due to lower borrowings being
required to support the new store growth (one less store was opened in the
second quarter of fiscal 1997 compared to the same period in fiscal 1996 and
three fewer stores were opened in the six month period of fiscal 1997 compared
with the same period a year ago).

The Company's effective tax rate was 40.1% for the second quarter and first six
months of fiscal 1997, the same as the second quarter and first six months of
fiscal 1996.

As a result of the foregoing factors, net income for the second quarter of
fiscal 1997 decreased 11.2% to $7.0 million from $7.9 million for the second
quarter of fiscal 1996 and net income per share for the second quarter of fiscal
1997 decreased 11.1% to $.80 per share from $.90 per share for the second
quarter of last year. Excluding the effect of the reserve for management
reorganization costs, net income for the second quarter of fiscal 1997 would
have been approximately $7.7 million and net income per share for the second
quarter of fiscal 1997 would have been approximately $.88 per share. Net income
for the first six months of fiscal 1997 decreased 12.2% to $6.1 million from
$6.9 million for the first six months of fiscal 1996 and net income per share
for the first six months of fiscal 1997 decreased 11.5% to $.69 per share from
$.78 per share last year. Excluding the effect of the reserve for management
reorganization costs, net income for the first six months of fiscal 1997 would
have been approximately $6.8 million and net income per share for the first six
months of fiscal 1997 would have been approximately $.77 per share. As a
percentage of sales, net income decreased 1.0 percentage point to 4.4% of sales
for the second quarter of fiscal 1997 from 5.4% of sales for the second quarter
of fiscal 1996 and decreased .6 percentage points to 2.4% of sales for the first
six months of fiscal 1997 from 3.0% of sales for the first six months of fiscal
1996.




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LIQUIDITY AND CAPITAL RESOURCES

In addition to normal operating expenses, the Company's primary ongoing cash
requirements are those necessary for the Company's expansion, remodeling and
relocation programs, including inventory purchases and capital expenditures. The
Company's primary ongoing sources of liquidity are funds provided from
operations, commitments available under its revolving credit agreement and
short-term trade credit.

The Company's inventory and accounts payable levels typically build in the first
and again in the third fiscal quarters in anticipation of the spring and fall
selling seasons. At June 28, 1997, the Company's inventories had increased $29.0
million to $153.1 million from $124.1 million at December 28, 1996. This
increase resulted primarily from additional inventory for new stores, planned
inventory increases for certain new merchandising initiatives as well as
inventory increases in certain seasonal product lines. Short-term trade credit,
which represents a source of financing for inventory, increased $24.2 million to
$71.8 million at June 28, 1997 from $47.6 million at December 28, 1996. Trade
credit arises from the Company's vendors granting extended payment terms for
inventory purchases. Payment terms vary from 30 days to 180 days depending on
the inventory product.

At June 28, 1997, the Company had working capital of $69.7 million, which
represented a $3.8 million increase from December 28, 1996. This increase
resulted primarily from an increase in inventories without a corresponding
increase in accounts payable, as well as an increase in trade accounts
receivable (mainly due to sales increases), an increase in prepaid expenses
(mainly due to timing of rent payments) and a decrease in income taxes payable
(mainly due to timing of payments), partially offset by an increase in accrued
expenses (mainly due to timing of payments and, to a lesser extent, the reserve
for management reorganization costs) and a decrease in cash and cash
equivalents.

Operations provided net cash of $3.2 million and $20.4 million in the first six
months of fiscal 1997 and 1996, respectively. The decrease in net cash provided
in the first six months of fiscal 1997 resulted primarily from inventories
increasing at a faster rate than accounts payable in the first six months of
fiscal 1997 compared to accounts payable increasing at a faster rate than
inventories in the first six months of fiscal 1996, as well as from the timing
of certain prepaid expenses and accrued expenses and, to a lesser extent, an
increase in trade accounts receivable compared to the prior year.

Cash used in investing activities of $4.0 million for the first six months of
fiscal 1997 represented a $1.8 million increase from cash used in the first six
months of fiscal 1996 of $2.2 million. The increase in cash used for capital
expenditures during the first six months of fiscal 1997 compared to the prior
year (16 new stores were opened and one store was relocated during the first six
months of fiscal 1997 compared with 19 new store openings and three relocations
during the first six months of fiscal 1996) reflects the effect of decreased
proceeds from the sale of property and equipment during the first six months of
fiscal 1997 compared to the first six months of fiscal 1996.

Financing activities in the first six months of fiscal 1997 used $.5 million in
cash which represented a $7.2 million decrease in net cash used over the $7.7
million in net cash used in the first six months of fiscal 1996. This decrease
in net cash used resulted primarily from net borrowings under the Credit
Agreement of approximately $2.1 million during the first six months of fiscal
1997 compared to net repayments of approximately $5.1 million during the first
six months of fiscal 1996.

The Company believes that its cash flow from operations, borrowings available
under its Credit Agreement and short-term trade credit will be sufficient to
fund the Company's operations and its growth and expansion plans for the next
several years.

NEW ACCOUNTING STANDARDS

In June 1997, the Financial Accounting Standards Board (FASB) issued Statement
130, "Reporting Comprehensive Income" and Statement No. 131, "Disclosures about
Segments of an Enterprise and Related Information." For fiscal years beginning
after December 15, 1997, these statements respectively require (i) the reporting
and display of comprehensive income and its components and (ii) the reporting of
certain information about operating segments and related information about the
products and services of such segments. The Company does not anticipate the
adoption of these statements to have a significant impact on the reporting of
results of operations.




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PART II. OTHER INFORMATION


ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY-HOLDERS

(a) The Company's Annual Meeting of Stockholders was held on April 24, 1997 at
the Company's corporate headquarters in Nashville, Tennessee.

(b) The stockholders elected for three-year terms all Class III directors
nominated for election (Joseph H. Scarlett, Jr., Gerald E. Newkirk, and
S.P. Braud) as set forth in the proxy statement dated March 21, 1997. The
following table sets forth certain information concerning each other
director of the Company whose term of office as a director continued after
the meeting:

<TABLE>
<CAPTION>
Current Term as
Name Director Expires
---- ----------------
<S> <C>
Thomas O. Flood 1998
Thomas J. Hennesy, III 1999
Joseph D. Maxwell 1999
Joseph M. Rodgers 1999
</TABLE>

(c) (1) The stockholders elected three Class III directors for three-year
terms ending at the 2000 Annual Meeting of Stockholders.

<TABLE>
<CAPTION>
Name For Withheld
---- --- --------
<S> <C> <C>
Joseph H. Scarlett, Jr. 7,729,362 425,941
Gerald E. Newkirk 7,729,262 426,041
S.P. Braud 7,735,862 419,441
</TABLE>

(c) (2) The stockholders approved the Company's 1996 Associate Stock Purchase
Plan.

<TABLE>
<CAPTION>
For Against Abstain Non-Vote
--- ------- ------- --------
<S> <C> <C> <C>
7,755,841 356,385 16,275 26,802
</TABLE>

(c) (3) The stockholders approved an amendment to the Company's 1994 Stock
Option Plan to increase the number of shares of Common Stock reserved
for issuance thereunder from 250,000 shares to 1,000,000 shares.

<TABLE>
<CAPTION>
For Against Abstain Non-Vote
--- ------- ------- --------
<S> <C> <C> <C>
6,654,430 1,056,979 23,225 420,669
</TABLE>

(c) (4) The stockholders approved an amendment to the Company's Restated
Certificate of Incorporation, as amended, to increase the number of
authorized shares of Common Stock from 9,500,000 shares to 100,000,000
shares.

<TABLE>
<CAPTION>
For Against Abstain Non-Vote
--- ------- ------- --------
<S> <C> <C> <C>
6,974,387 1,158,173 20,825 1,918
</TABLE>

(c) (5) The stockholders ratified the reappointment of Price Waterhouse LLP
as independent certified public accountants of the Company for the
fiscal year ending December 27, 1997.

<TABLE>
<CAPTION>
For Against Abstain Non-Vote
--- ------- ------- --------
<S> <C> <C> <C>
8,145,678 500 9,125 0
</TABLE>




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ITEM 5. OTHER INFORMATION

Effective as of June 9, 1997, Gerald E. Newkirk retired from his position as
President and Chief Operating Officer of the Company and John R. Pearson
resigned from his position as Senior Vice President of Merchandising of the
Company. Effective as of August 4, 1997, Mr. Newkirk resigned as a director of
the Company for personal reasons.

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K

(a) Exhibits

3.1 Restated Certificate of Incorporation of the Company, filed with
the Delaware Secretary of State on February 14, 1994.

3.2 Certificate of Amendment of the Restated Certificate of
Incorporation, filed with the Delaware Secretary of State on April
28, 1995.

3.3 Certificate of Amendment of the Restated Certificate of
Incorporation of the Company, filed with the Delaware Secretary of
State on May 13, 1997.

10.25 Amendment to the Tractor Supply Company 1994 Stock Option Plan.

27.1 Financial Data Schedule (only submitted to SEC in electronic format).

(b) Reports on Form 8-K

There were no reports on Form 8-K filed by the Company during the fiscal
quarter ended June 28, 1997.




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SIGNATURE


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.

TRACTOR SUPPLY COMPANY



Date: August 8, 1997 By: /s/ Thomas O. Flood
-------------- ----------------------------------------------
Thomas O. Flood
Senior Vice President - Administration and
Finance, Treasurer and Chief Financial Officer
(Duly Authorized Officer & Principal
Financial Officer)








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