Form 8-K

 

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

Form 8-K

 

CURRENT REPORT

 

PURSUANT TO SECTION 13 OR 15(d) OF

THE SECURITIES EXCHANGE ACT OF 1934

 

Date of Report (Date of earliest event reported): January 31, 2005

 

ACTUANT CORPORATION

(Exact name of Registrant as specified in its charter)

 

Wisconsin   1-11288   39-0168610

(State or other jurisdiction

of incorporation)

  

(Commission File

Number)

  

(I.R.S. Employer

Identification No.)

 

6100 North Baker Road

Milwaukee, WI 53209

 

Mailing address: P.O. Box 3241, Milwaukee, Wisconsin 53201

(Address of principal executive offices) (Zip code)

 

Registrant’s telephone number, including area code: (414) 352-4160

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

 

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

ITEM 2.02 RESULTS OF OPERATIONS AND FINANCIAL CONDITION

 

On January 31, 2005, Actuant Corporation (the “Company”) announced that it will adopt the provisions of Emerging Issues Task Force Issue 04-08, “The Effect of Contingently Convertible Debt on Diluted Earnings per Share,” (“EITF 04-08”) in its quarter ended February 28, 2005. This new accounting rule is required to be applied retroactively. The Company will be restating its diluted earnings per share for each quarter in fiscal 2004, as well as the first quarter of fiscal 2005 in prospective filings with the Commission. A copy of the press release announcing the adoption of EITF 04-08 is attached as Exhibit 99.1 to this Current Report on Form 8-K.

 

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

 

(c) Exhibits

 

99.1    Press Release of the Company dated January 31, 2005.

 

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, hereunto duly authorized.

 

       

ACTUANT CORPORATION

        (Registrant)
   

Date: February 3, 2005

       By:   /s/    ANDREW G. LAMPEREUR        
                Andrew G. Lampereur
                Executive Vice President and
                Chief Financial Officer