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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549
 FORM 10-QSB (MARK ONE) [X]
    
    QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES AND EXCHANGE ACT OF 1934
 For Quarterly Period Ended June 30, 2004
 [  ]
    
    TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES AND EXCHANGE ACT OF 1934
 Commission File Number: 0-26804 PLANET POLYMER TECHNOLOGIES, INC. 
 (
 CALIFORNIA
    
    33-0502606(State or other jurisdiction of incorporation or organization)
    
    (I.R.S. Employer Identification No.)
 6835 Flanders Drive, Suite 100, San Diego, California
    
    92131(Address of principal executive offices)
    
    (Zip Code)
 (619) 291-5694 
  Check whether the issuer (1) has filed all reports required to be filed by
Section 13 or 15(d) of the Exchange Act 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. [X] YES                      [  ] 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 June 30, 2004Common Stock, no par value
    
    6,582,884




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INDEX Page No.PART I - Financial InformationItem 1
    
    Condensed Balance Sheet (Unaudited) June 30, 2004
    
    
    2Condensed Statements of Operations (Unaudited) Three and Six Months Ended June 30, 2004 and 2003
    
    
    3Condensed Statement of Shareholders Equity (Unaudited) Six Months Ended June 30, 2004
    
    
    4Condensed Statements of Cash Flows (Unaudited) Six Months Ended June 30, 2004 and 2003
    
    
    5Notes to Unaudited Condensed Financial Statements
    
    
    6Item 2
    
    Managements Discussion and Analysis of Financial Condition and Results of Operations
    
    
    10Item 3
    
    Controls and Procedures
    
    
    12PART II - Other InformationItem 1
    
    Legal Proceedings
    
    
    12Item 2
    
    Changes in Securities and Use of Proceeds
    
    
    12Item 3
    
    Defaults upon Senior Securities
    
    
    12Item 4
    
    Submission of Matters to a Vote of Security Holders
    
    
    12Item 5
    
    Other Information
    
    
    12Item 6
    
    Exhibits and Reports on Form 8-K
    
    
    13SIGNATURES
    
    
    
    
    13EXHIBIT 10.1EXHIBIT 31.1EXHIBIT 32.1




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PLANET POLYMER TECHNOLOGIES, INC. 
 CONDENSED BALANCE SHEET (UNAUDITED) June 30,2004ASSETSCurrent assets:Cash
    
    $
    179,663Prepaid expenses
    
    
    941Total current assets
    
    
    180,604Patents, trademarks and license agreements, net of accumulated amortization of $85,375
    
    
    145,961Total assets
    
    $
    326,565LIABILITIES AND SHAREHOLDERS EQUITYCurrent liabilities - accounts payable
    
    $
    232,531Commitments and contingenciesShareholders equity:Preferred Stock, no par value
4,250,000 shares authorized,
no shares issued or outstanding
    
    
    Series A Convertible Preferred Stock, no par value
750,000 shares authorized,
no shares issued or outstanding
    
    
    Common Stock, no par value,
20,000,000 shares authorized,
6,582,884 shares issued and outstanding
    
    
    11,678,241Additional paid-in capital
    
    
    3,000,000Accumulated deficit
    
    
    (14,584,207
    )Total shareholders equity
    
    
    94,034Total liabilities and shareholders equity
    
    $
    326,565
 SEE NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS 2




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PLANET POLYMER TECHNOLOGIES, INC. 
 CONDENSED STATEMENTS OF OPERATIONS (UNAUDITED) Three months ended June 30,
    
    Six months ended June 30,2004
    
    2003
    
    2004
    
    2003Revenues
    
    $
    
    
    
    $
    10,720
    
    
    $
    57,444
    
    
    $
    166,340Operating expenses:Cost of revenues
    
    
    2,781
    
    
    
    1,221
    
    
    
    3,703
    
    
    
    2,442General and administrative
    
    
    127,295
    
    
    
    107,347
    
    
    
    309,047
    
    
    
    270,184Total operating expenses
    
    
    130,076
    
    
    
    108,568
    
    
    
    312,750
    
    
    
    272,626Loss from operations
    
    
    (130,076
    )
    
    
    (97,848
    )
    
    
    (255,306
    )
    
    
    (106,286
    )Other income, net
    
    
    9,532
    
    
    
    278,548
    
    
    
    10,715
    
    
    
    287,488Net income (loss) applicable to common shareholders
    
    $
    (120,544
    )
    
    $
    180,700
    
    
    $
    (244,591
    )
    
    $
    181,202Net income (loss) per share applicable to common shareholders (basic and diluted)
    
    $
    (0.02
    )
    
    $
    0.03
    
    
    $
    (0.04
    )
    
    $
    0.03Weighted average shares outstanding used in per share computations
    
    
    6,495,796
    
    
    
    6,207,884
    
    
    
    6,355,137
    
    
    
    6,207,884
 SEE NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS 3




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PLANET POLYMER TECHNOLOGIES, INC. 
 CONDENSED STATEMENTS OF SHAREHOLDERS EQUITY (UNAUDITED)  Common StockAdditional
    
    AccumulatedShares
    
    Amount
    
    Paid-in Capital
    
    Deficit
    
    TOTALBalance at January 1, 2004
    
    
    6,207,884
    
    
    $
    11,648,991
    
    
    $
    3,000,000
    
    
    $
    (14,339,616
    )
    
    $
    309,375Exercise of stock options
    
    
    375,000
    
    
    
    29,250
    
    
    
    
    
    
    
    
    
    
    
    29,250Net loss
    
    
    
    
    
    
    
    
    
    
    
    
    
    
    (244,591
    )
    
    
    (244,591
    )Balance at June 30, 2004
    
    
    6,582,884
    
    
    $
    11,678,241
    
    
    $
    3,000,000
    
    
    $
    (14,584,207
    )
    
    $
    94,034
 4




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PLANET POLYMER TECHNOLOGIES, INC. 
 CONDENSED STATEMENTS OF CASH FLOWS (UNAUDITED) Six months ended June 30,2004
    
    2003Cash flows from operating activities:Net income (loss)
    
    $
    (244,591
    )
    
    $
    181,202Adjustments to reconcile net income (loss) to net cash provided
by (used in) operating activities:Depreciation and amortization
    
    
    7,379
    
    
    
    9,768Bad debts
    
    
    2,881
    
    
    
    Gain on sale of property and equipment
    
    
    
    
    
    
    (1,300
    )Gain on sale of long-lived assets
    
    
    
    
    
    
    (275,610
    )Changes in operating assets and liabilities:Accounts receivable
    
    
    13,626
    
    
    
    8,154Prepaid expenses and other assets
    
    
    2,939
    
    
    
    4,071Accounts payable
    
    
    164,031
    
    
    
    44,223Accrued expenses
    
    
    
    
    
    
    (21,942
    )Net cash used in operating activities
    
    
    (53,735
    )
    
    
    (51,434
    )Cash flows from investing activities:Proceeds from the sale of property and equipment
    
    
    
    
    
    
    1,300Proceeds from notes receivable
    
    
    185,604
    
    
    
    84,934Net cash provided by investing activities
    
    
    185,604
    
    
    
    86,234Cash flows from financing activities - proceeds from exercise of stock options
    
    
    29,250
    
    
    
    Net increase in cash
    
    
    161,119
    
    
    
    34,800Cash at beginning of period
    
    
    18,544
    
    
    
    14,781Cash at end of period
    
    $
    179,663
    
    
    $
    49,581
 SEE NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS 5




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Planet Polymer Technologies, Inc. 
 NOTES TO UNAUDITED CONDENSED
FINANCIAL STATEMENTS 1. Basis of Presentation In managements opinion, the accompanying unaudited financial statements
of Planet Polymer Technologies, Inc. (Planet or the Company) have been
prepared in accordance with the interim reporting requirements of Form 10-QSB,
pursuant to the rules and regulations of the Securities and Exchange
Commission. However, they do not include all of the information and footnotes
required by accounting principles generally accepted in the United States for
complete financial statements. In managements opinion, all adjustments (consisting of only normal
recurring adjustments) considered necessary for a fair presentation have been
included. Operating results for the three and six months ended June 30, 2004,
are not necessarily indicative of results that may be expected for the year
ending December 31, 2004. For additional information, refer to the Companys
financial statements and notes thereto for the year ended December 31, 2003,
contained in the Companys Form 10-KSB for the fiscal year ended December 31,
2003. Certain prior period amounts have been reclassified to conform to the
current period presentation. 2. Liquidity and Capital Resources The accompanying financial statements have been prepared on a going
concern basis, which contemplates the realization of assets and satisfaction of
liabilities in the ordinary course of business. For the six months ended June
30, 2004, the Company incurred a loss of $244,591. As of June 30, 2004, the
Company had an accumulated deficit of $14,584,207. These matters raise
substantial doubt about the Companys ability to continue as a going concern.
The Company does not believe that its existing sources of liquidity and
anticipated revenue will be adequate to satisfy the Companys projected working
capital and other cash requirements through December 31, 2004, to continue as a
public reporting company without raising additional capital or consummating a
business combination (see below). For the six months ended June 30, 2004, the
Company had no employees and did not conduct any research or development. The
Companys future capital requirements will be dependent upon many factors,
including, but not limited to, costs associated with the continued support of
licenses on the Companys proprietary polymer materials, costs associated with
the enforcement of the Companys patents, and costs associated with the
administration of the Company. Although possible, it is unlikely that the
Company will be able to generate positive cash flow and show a profit through
December 31, 2004. On March 22, 2004, the Company and Allergy Free, LLC (Allergy Free)
announced that on March 18, 2004, they had entered into an Asset Purchase
Agreement (Agreement). As subsequently amended, the Agreement provides for
the Company to acquire certain assets and assume certain liabilities of Allergy
Free for which the Company will provide the following consideration: a
subordinated convertible note in the approximate principal amount of $274,300
bearing interest at 5.5% per annum and due and payable within three (3) years
and approximately 82,732,970 shares of common stock of the Company.
Additionally, the Company will assume approximately $611,000 of Allergy Frees
liabilities as of March 31, 2004 (plus, all obligations arising under assumed
contracts which arise after the closing). As a result, after the closing of
the Agreement and the conversion of the notes and
related interest payable, the members of Allergy Free will own
approximately 92.7% of the voting shares of the Company. Since the members of
Allergy Free will receive the majority of the voting shares of the 6




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Planet Polymer Technologies, Inc. NOTES TO UNAUDITED CONDENSED
FINANCIAL STATEMENTS Company, the current president of Allergy Free will become president of the
Company and since representatives of Allergy Free will hold three of the five
seats on the Companys Board of Directors, the merger will be accounted for as
a reverse acquisition whereby Allergy Free will be the accounting acquirer
(legal acquiree) and the Company will be the accounting acquiree (legal
acquirer). Investors are encouraged to review, when available, the Companys
Proxy Statement, which will be available through EDGAR at www.sec.gov. 3. Earnings (Loss) Per Share Earnings (loss) per share is computed using the weighted average number of
shares of common stock outstanding and is presented for basic and diluted
earnings (loss) per share. Basic earnings (loss) per share is computed by
dividing net income (loss) by the weighted average number of common shares
outstanding for the period. Diluted earnings per share is computed by dividing
net income by the weighted average number of common shares outstanding during
the period increased to include, if dilutive, the number of additional common
shares that would have been outstanding if the potential common shares had been
issued. Dilutive potential common shares consist of the incremental common
shares issuable upon conversion of the convertible preferred stock (using the
if converted method) and exercise of stock options and warrants (using the
treasury stock method) for all periods. The Company has excluded all convertible preferred stock and outstanding
stock options and warrants from the calculation of diluted loss per share for
the three and six months ended June 30, 2004 and 2003, because all such
securities are either anti-dilutive for those periods or their impact was
insignificant. Accordingly, diluted loss per share equals basic loss per
share. The total number of potential common shares excluded from the
calculation of diluted loss per share for the six months ended June 30, 2004
and 2003 were as follows: 2004
    
    2003Warrants
    
    
    100,000
    
    
    
    255,000Options
    
    
    104,500
    
    
    
    1,159,941Total
    
    
    204,500
    
    
    
    1,414,941
 4. Income Taxes As the ultimate realization of the potential benefits of the Companys net
operating loss carryforwards is considered unlikely by management, the Company
has offset the deferred tax assets attributable to those potential benefits
through valuation allowances and, accordingly, the Company did not recognize
any benefit for income taxes in the accompanying condensed statements of
operations to offset its pre-tax losses. 5. Stock-Based Compensation 7




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Planet Polymer Technologies, Inc. NOTES TO UNAUDITED CONDENSED
FINANCIAL STATEMENTS As explained in Note 10 in the Form 10-KSB, the Company accounts for stock
options granted to employees based on their intrinsic values under the
recognition and measurement principles of APB Opinion No. 25, Accounting for
Stock Issued to Employees, and Related Interpretations, and has adopted the
disclosure-only provisions of Statement of Financial Accounting Standards
(SFAS) No. 123, Accounting for Stock-Based Compensation, and the provisions
of Statement of Financial Accounting Standards No. 148 Accounting for
Stock-Based Compensation  Transition and Disclosure-an Amendment of FASB
Statement No. 123. Since the exercise price of all of the options granted by
the Company to its employees has been equal to or greater than fair value, the
Company has not recognized any earned or unearned compensation costs in its
financial statements in connection with those options. The Companys
historical net income (loss) per share and pro forma net income (loss) per
share for the three and six months ended June 30, 2004 and 2003, assuming
compensation cost had been determined based on the fair value of all options at
the respective dates of grant determined using a pricing model consistent with
the provisions of SFAS 123 are set forth below: 8




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Planet Polymer Technologies, Inc. NOTES TO UNAUDITED CONDENSED
FINANCIAL STATEMENTS Three Months Ended June 30
    
    Six Months Ended June 302004
    
    2003
    
    2004
    
    2003Net income (loss), as reported
    
    $
    (120,544
    )
    
    $
    180,700
    
    
    $
    (244,591
    )
    
    $
    181,202Stock-based employee
compensation expense assuming
a fair value based method had
been used for all awards
    
    
    (11,447
    )
    
    
    (14,000
    )
    
    
    (22,894
    )
    
    
    (27,400
    )Net income (loss), pro forma
    
    $
    (131,991
    )
    
    $
    166,700
    
    
    $
    (267,485
    )
    
    $
    153,802Basic earnings (loss) per
share, as reported
    
    $
    (0.02
    )
    
    $
    0.03
    
    
    $
    (0.04
    )
    
    $
    0.03Basic earnings (loss) per
share, pro forma
    
    $
    (0.02
    )
    
    $
    0.03
    
    
    $
    (0.04
    )
    
    $
    0.02
 6. Ryer Enterprises, LLC Assignment to Ryer, Inc. During the first quarter of 2004, the Company agreed to forbear the
February and March installment payments due from Ryer Enterprises, LLC in
exchange for a two (2) month extension of the installment payments plus an
additional installment payment of $4,600. During the period ended June 30, 2004, the obligations of Ryer
Enterprises, LLC under the May 1, 2003 Agreement with the Company were
assigned, with the Companys approval, to Ryer, Inc., a California corporation
(Assignment). As part of the Assignment, Ryer, Inc. paid the April and May
2004 installments to the Company on behalf of Ryer Enterprises, LLC. In
addition, on June 23, 2004, the Company received a payment from Ryer, Inc. of
approximately $161,000 to satisfy the remaining balance of the note. 9




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PART 1  FINANCIAL INFORMATION 
 Item 2  Managements Discussion and Analysis of Financial
Condition and Results of Operations
 Planet Polymer Technologies, Inc. Except for the historical information contained herein, the discussion in this
report contains forward-looking statements that involve certain risks and
uncertainties. The Companys actual results could differ materially from those
discussed in this report. Factors that could cause or contribute to such
differences include, but are not limited to, those discussed below and in the
Companys Form 10-KSB for the fiscal year ended December 31, 2003. OVERVIEW Since Planet Polymer Technologies, Inc. (Planet or the Company) was
founded in 1991 substantially all of the Companys resources have been devoted
to the development and commercialization of its technologies and products.
This has included the expenditure of funds to develop the Companys corporate
infrastructure and support the Companys research and development of products,
marketing, licensing of products to third parties and corporate administration.
For the six month period ended June 30, 2004, the Company did not engage in
any research and development and did not incur any employee expense. Planet had an accumulated deficit as of June 30, 2004, of approximately
$14.6 million. The Companys only anticipated source of revenues is from
royalties from BASF, Alltech and Ryer, Inc., which are not expected to be
sufficient to result in a net profit through December 31, 2004. RESULT OF OPERATIONS The net loss for the six months ended June 30, 2004, was $244,591 compared
to a net income of $181,202 for the six month period ended June 30, 2003. This
decrease is a result of a decline in revenues and the Company incurring higher
legal expenses and costs for the six months ended June 30, 2004, due to the
pending acquisition agreement with Allergy Free, LLC. The Company had no
revenues for the six months ended June 30, 2004 compared to $10,720 for the
same period in 2003. Effective January 15, 2004, Agway entered into an agreement to sell all of
the assets of its FreshSeal® business, which include the fruit/produce patent
rights assigned by the Company, to BASF. Also, in January 2004, Agway sold all
of its right and interest to Optigen® to Alltech. Management cannot assure
that the Company will receive significant, if any, royalties and monies under
these Sale and Licensing Agreements. The Company is hopeful BASF and Alltech
will continue to commercialize the intellectual property and provide future
royalty revenue streams to the Company. In April 2003, the Company recovered the assets sold to Ryer Industries,
LLC, and by agreement dated as of May 1, 2003, resold the assets to Ryer
Enterprises, LLC (Ryer Enterprises). Pursuant to said agreement, the Company
licensed to Ryer Enterprises, the patent rights relating to the AQUAMIM®
products for royalties which are payable monthly forty-five days after the
close of each month for 8 years after which Planet has agreed to transfer the
patents to Ryer Enterprises, provided it is not in default. In June 2004,
with the approval of the Company, the obligations of Ryer Enterprises under the
May 1, 2003 agreement with the Company were assigned to and assumed by Ryer,
Inc., a California corporation (Assignment). On June 23, 2004, as a result
of the Assignment, the Company received a payment from Ryer, Inc. of
approximately $161,000 to satisfy the note relating to the AQUAMIM® products
and the Agreement. Concurrently, the Company entered into a Royalty Contract
with Ryer, Inc. redefining on 10




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PART 1  FINANCIAL INFORMATION
Item 2  Managements Discussion and Analysis of Financial
Condition and Results of Operations Planet Polymer Technologies, Inc. what sales and how royalty payments are to be made and pursuant to which the
Company assigned all patent rights related to AQUAMIM® technology to Ryer, Inc. Cost of revenues increased to $2,781 for the three months ended June 30,
2004, from $1,221 for the same period in 2003 due primarily to amortization of
intangible assets. Total operating expenses increased to $312,750 for the six months ended
June 30, 2004, from $272,626 for the same period in 2003. This increase was
primarily attributable to higher legal expenses and costs incurred in the six
months ended June 30, 2004, due to the pending acquisition agreement with
Allergy Free, LLC. Similar to the second quarter of 2003, the Company incurred no research
and development expenses. Unless and until the Proposed Acquisition is
completed, the Company anticipates limited or no further research and
development activities on new products. Other income, net decreased from approximately $287,488 for the six months
ended June 30, 2003, to $10,715 for the same period in 2004. This decrease
reflects a one time gain on sale of fixed assets and certain license revenue
from Agway in 2003. LIQUIDITY AND CAPITAL RESOURCES The Company had net cash used in operating activities of $53,735 for the
six months ended June 30, 2004. This negative cash flow was due primarily to
increased accounting and legal expenses resulting from the proposed asset
purchase agreement between Allergy Free, LLC and the Company. The Company does not believe that its existing sources of liquidity and
anticipated revenue will be adequate to satisfy the Companys projected working
capital and other cash requirements through September 2004 to continue
operations as a public reporting company without raising additional capital or
consummating a business merger (see below). On March 22, 2004, the Company and Allergy Free, LLC (Allergy Free)
announced that on March 18, 2004, they had entered into an Asset Purchase
Agreement (Agreement). As subsequently amended, the Agreement provides for
the Company to acquire certain assets and assume certain liabilities of Allergy
Free for which the Company will provide the following consideration: a
subordinated convertible note in the approximate principal amount of $274,300
bearing interest at 5.5% per annum and due and payable within three (3) years
and approximately 82,732,970 shares of common stock of the Company.
Additionally, the Company will assume approximately $611,000 of Allergy Frees
liabilities as of March 31, 2004 (plus, all obligations arising under assumed
contracts which arise after the closing). As a result, after the closing of
the Agreement and the conversion of the notes and related interest payable, the
members of Allergy Free will own approximately 92.7% of the voting shares of
the Company. Since the members of Allergy Free will receive the majority of
the voting shares of the Company, the current president of Allergy Free will
become president of the Company and since representatives of Allergy Free will
hold three of the five seats on the Companys Board of Directors, the merger
will be accounted for as a reverse acquisition whereby Allergy Free will be the
accounting acquirer (legal acquiree) and the Company will be the accounting
acquiree (legal acquirer). Investors are 11




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PART 1  FINANCIAL INFORMATION
Item 2  Managements Discussion and Analysis of Financial
Condition and Results of Operations Planet Polymer Technologies, Inc. encouraged to review, when available, the Companys Proxy Statement which will
be available through EDGAR at www.sec.gov. If the transaction is completed, immediately prior to or concurrently with
the closing, Planet will distribute to a trustee for the benefit of Planet
shareholders of record as of April 15, 2004 (Trust), the right to receive all
royalties payable to Planet pursuant to the Sale and Licensing Agreements
between Planet and Agway, Inc., relating to Planets FreshSeal® and Optigen®
technology and the certain Royalty Agreement between Planet and Ryer, Inc.,
relating to Planets AQUAMIM® technology. 
 ITEM 3. CONTROLS AND PROCEDURES The Companys management, with the participation of the Companys Chief
Executive Officer who is also the Chief Financial Officer, has evaluated the
effectiveness of the Companys disclosure controls and procedures as of June
30, 2004. Based on this evaluation, the Companys Chief Executive Officer and
Chief Financial Officer concluded that the Companys disclosure controls and
procedures are effective for gathering, analyzing and disclosing the
information the Company is required to disclose in the reports it files under
the Securities and Exchange Act of 1934, within the time periods specified in
the Securities and Exchange Commissions rules and forms. During the six months ended June 30, 2004, there were no significant
changes in the Companys internal control over financial reporting that
materially affected, or is reasonably likely to materially affect, the
Companys internal control over financial reporting. 
 PART II  OTHER INFORMATION 
 Item 1  Legal Proceedings: None 
 Item 2  Changes in Securities and Use of Proceeds: None 
 Item 3  Defaults upon Senior Securities: None 
 Item 4  Submission of Matters to a Vote of Security Holders: None 
 Item 5  Other Information: None 12




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Planet Polymer Technologies, Inc. 
 Item 6  Exhibits and Reports on Form 8-K (a) Exhibits Exhibit 10.1
    
    Royalty Contract between the Company and Ryer, Inc., a
California corporation.Exhibit 31.1
    
    Certification of Principal Executive Officer and
Financial Officer pursuant to Section 302 of the Sarbanes
Oxley Act of 2002.Exhibit 32.1
    
    Certification of Principal Executive Officer and
Financial Officer pursuant to Section 906 of the Sarbanes
Oxley Act of 2002.
 (b) Reports on Form 8-K None. 
 SIGNATURES In accordance with the requirements of Exchange Act, the Registrant has duly
caused this report on Form 10-QSB to be signed on its behalf by the
undersigned, thereunto duly authorized. Date: August 16, 2004
    
    Planet Polymer Technologies, Inc./s/ H. M. BusbyH. M. BusbyChief Executive Officer(On behalf of Registrant and as Registrants Principal Financial and
Accounting Officer)
 13