<PAGE>

                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 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                MARCH 31 , 2002
                              --------------------------------------------------

                                       OR

 [ ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934

For the transition period from                      to


                                    33-93970
                            (Commission File Number)

                         INTERNATIONAL WIRE GROUP, INC.
             (Exact name of Registrant as specified in its charter)

                                    DELAWARE
         (State or other jurisdiction of incorporation or organization)

                                   43-1705942
                      (I.R.S. Employer Identification No.)

                              101 SOUTH HANLEY ROAD
                               ST. LOUIS, MO 63105
                                 (314) 719-1000
          (Address, including zip code, and telephone number, including
            area code, of Registrant's principal executive offices)


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:

<Table>
<Caption>
                                                         OUTSTANDING AT
           CLASS                                         APRIL 30, 2002
           -----                                         --------------
<S>                                                      <C>
        Common Stock                                         1,000
</Table>


                                       1
<PAGE>


                         INTERNATIONAL WIRE GROUP, INC.




                                      INDEX

<Table>
<Caption>
PART I - FINANCIAL INFORMATION                                                                                  Page
                                                                                                                ----
<S>                                                                                                             <C>
  Item 1. Condensed Consolidated Financial Statements (Unaudited):
      Condensed Consolidated Balance Sheets as of March 31, 2002 and December 31, 2001......................       3
      Condensed Consolidated Statements of Operations for the three months ended March 31, 2002 and 2001 ...       4
      Condensed Consolidated Statements of Cash Flows for the three months ended March 31, 2002 and 2001....       5
      Notes to Condensed Consolidated Financial Statements..................................................       6
   Item 2.  Management's Discussion and Analysis of Financial Condition and Results of Operations...........      15
   Item 3.  Quantitative and Qualitative Disclosure About Market Risk.......................................      19

PART II - OTHER INFORMATION................................................................................       20

SIGNATURES.................................................................................................       21
</Table>


                                       2
<PAGE>


ITEM 1.       CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

                         INTERNATIONAL WIRE GROUP, INC.
                      CONDENSED CONSOLIDATED BALANCE SHEETS
                        (IN THOUSANDS, EXCEPT SHARE DATA)


<Table>
<Caption>
                                                            MARCH 31,       DECEMBER 31,
                                                               2002             2001
                                                            ----------      ------------
                                                            (Unaudited)
<S>                                                         <C>             <C>
ASSETS

Current assets:
  Cash and cash equivalents ...........................     $    9,654      $      8,017
  Accounts receivable, less allowance of $4,767
    and $4,065, respectively ..........................         72,334            62,500
  Inventories .........................................         56,922            58,201
  Other current assets ................................         28,663            28,107
                                                            ----------      ------------
    Total current assets ..............................        167,573           156,825
  Property, plant and equipment, net ..................        133,978           138,784
  Deferred income taxes ...............................         30,576            11,198
  Intangible assets, net ..............................        119,387           193,627
  Other assets ........................................         10,983            11,509
                                                            ----------      ------------
    Total assets ......................................     $  462,497      $    511,943
                                                            ==========      ============

LIABILITIES AND STOCKHOLDER'S EQUITY

Current liabilities:
  Current maturities of long-term obligations .........     $    3,152      $      3,049
  Accounts payable ....................................         25,939            23,382
  Accrued and other liabilities .......................         39,843            42,917
  Accrued interest ....................................         12,169             2,937
                                                            ----------      ------------
    Total current liabilities .........................         81,103            72,285
Long-term obligations, less current maturities ........        327,789           328,743
Other long-term liabilities ...........................         32,278            33,334
                                                            ----------      ------------
    Total liabilities .................................        441,170           434,362
Stockholder's equity:
  Common stock, $.01 par value, 1,000 shares
    authorized, issued and outstanding ................              0                 0
  Contributed capital .................................        236,331           236,331
  Carryover of predecessor basis ......................        (67,762)          (67,762)
  Accumulated deficit .................................       (143,324)          (87,493)
  Accumulated other comprehensive loss ................         (3,918)           (3,495)
                                                            ----------      ------------
    Total stockholder's equity ........................         21,327            77,581
                                                            ----------      ------------
    Total liabilities and stockholder's equity ........     $  462,497      $    511,943
                                                            ==========      ============
</Table>



   See accompanying notes to the condensed consolidated financial statements.


                                       3
<PAGE>


                         INTERNATIONAL WIRE GROUP, INC.
                 CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
                                 (IN THOUSANDS)
                                   (Unaudited)


<Table>
<Caption>
                                                                    THREE MONTHS
                                                                  ENDED MARCH 31,
                                                            --------------------------
                                                               2002            2001
                                                            ----------      ----------
<S>                                                         <C>             <C>
Net sales .............................................     $  100,443      $  124,749
Operating expenses:
  Cost of goods sold ..................................         80,015          96,483
  Selling, general and administrative expenses ........          8,234          11,022
  Depreciation ........................................          6,121           6,678
  Amortization ........................................            732           2,273
  Impairment, unusual and plant closing charges .......             --           3,100
                                                            ----------      ----------
Operating income ......................................          5,341           5,193
Other income (expense):
  Interest expense ....................................         (9,020)         (8,450)
  Amortization of deferred financing costs ............           (534)           (339)
                                                            ----------      ----------
Loss before income tax benefit and
  change in accounting principle ......................         (4,213)         (3,596)
Income tax provision (benefit) ........................         (2,886)         (1,546)
                                                            ----------      ----------
Loss before change in accounting principle ............         (1,327)         (2,050)
Change in accounting for goodwill, net of
  $19,408 tax benefit .................................        (54,504)             --
                                                            ----------      ----------
Net loss ..............................................     $  (55,831)     $   (2,050)
                                                            ==========      ==========
</Table>


   See accompanying notes to the condensed consolidated financial statements.


                                       4
<PAGE>


                         INTERNATIONAL WIRE GROUP, INC.
                 CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                                 (IN THOUSANDS)
                                   (Unaudited)

<Table>
<Caption>
                                                                       THREE MONTHS
                                                                      ENDED MARCH 31,
                                                                 ------------------------
                                                                    2002          2001
                                                                 ----------    ----------
<S>                                                              <C>           <C>
Cash flows provided by (used in) operating activities:
  Net loss ...................................................   $  (55,831)   $   (2,050)
  Adjustments to reconcile net loss to net cash provided
    by (used in) operating activities:
    Depreciation and amortization ............................        7,387         9,290
    Deferred income taxes ....................................           26        (1,399)
    Change in accounting for goodwill ........................       54,504            --
    Changes of assets and liabilities of continuing
       operations ............................................       (3,929)       (6,494)
                                                                 ----------    ----------
Net cash provided by (used in) continuing operations .........        2,157          (653)
   Net cash provided by (used in) discontinued operations ....        1,337          (332)
                                                                 ----------    ----------
Net cash provided by (used in) operating activities ..........        3,494          (985)
Net cash used in investing activities for capital
  expenditures ...............................................       (1,372)       (3,228)
Net cash used in financing activities for repayment
  of long-term obligations ...................................         (422)         (623)
Effects of exchange rate changes on cash
  and cash equivalents .......................................          (63)          (99)
                                                                 ----------    ----------
Net change in cash and cash equivalents ......................        1,637        (4,935)
Cash at beginning of the period ..............................        8,017        32,244
                                                                 ----------    ----------
Cash at end of the period ....................................   $    9,654    $   27,309
                                                                 ==========    ==========
</Table>


   See accompanying notes to the condensed consolidated financial statements.


                                       5
<PAGE>


                         INTERNATIONAL WIRE GROUP, INC.
              NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                                 (IN THOUSANDS)
                                   (Unaudited)


1.       BASIS OF PRESENTATION

         Unaudited Interim Condensed Consolidated Financial Statements

         The unaudited interim condensed consolidated financial statements
         reflect all adjustments, consisting only of normal recurring
         adjustments that are, in the opinion of management, necessary for a
         fair presentation of the financial position and results of operations
         of International Wire Group, Inc. (the "Company"). The results for the
         three months ended March 31, 2002 are not necessarily indicative of the
         results that may be expected for a full fiscal year. These financial
         statements should be read in conjunction with the audited consolidated
         financial statements and notes thereto included in the Company's Annual
         Report on Form 10-K filed with the Securities and Exchange Commission
         for the year ended December 31, 2001.

         Recently Issued Accounting Standards

         In August 2001, the Financial Accounting Standards Board (the "FASB")
         issued Statement of Financial Accounting Standards ("SFAS") No. 144,
         "Accounting for the Impairment or Disposal of Long-lived Assets." SFAS
         No. 144 supercedes SFAS No. 121, "Accounting for the Impairment of
         Long-lived Assets and Assets to be Disposed of" and the accounting and
         reporting provisions of APB No. 30, "Reporting the Results of
         Operations -- Reporting the Effects of Disposal of a Segment of a
         Business, and Extraordinary, Unusual and Infrequently Occurring Events
         and Transactions." SFAS No. 144 also amends Accounting Research
         Bulletin No. 51, "Consolidated Financial Statements," to eliminate the
         exception to consolidation for a subsidiary for which control is likely
         to be temporary. The provisions of SFAS No. 144 will be effective for
         fiscal years beginning after December 15, 2001. The most significant
         changes made by SFAS No. 144 are: (1) removes goodwill from its scope
         and, therefore, eliminates the requirements of SFAS No. 121 to allocate
         goodwill to long-lived assets to be tested for impairment, and (2)
         describes a probability-weighted cash flow estimation approach to deal
         with situations in which alternative courses of action to recover the
         carrying amount of long-lived assets are under consideration or a range
         is estimated for the amount of possible future cash flows. The Company
         adopted SFAS No. 144 as of January 1, 2002. The adoption of this
         statement did not have an impact on the Company's consolidated
         financial position.


2.       CHANGE IN ACCOUNTING FOR GOODWILL AND OTHER INTANGIBLE ASSETS

         In June 2001, the FASB issued SFAS No. 142, "Goodwill and Other
         Intangible Assets," which addresses financial accounting and reporting
         for acquired goodwill and other intangible assets. Under SFAS No. 142,
         goodwill is no longer amortized and the rules for measuring goodwill
         impairment use a fair-value-based test. Under the new rules, a fair
         value of each of the Company's reporting units with assigned goodwill
         must be calculated using either market comparables or a discounted cash
         flow approach, or a combination thereof. Once the fair value of the
         reporting unit has been determined, the fair value of net assets,
         including intangibles, of that reporting unit must be compared to the
         total market value derived in the first step to determine impairment.

         The Company adopted SFAS No. 142 as of January 1, 2002. Accordingly,
         the Company has stopped amortization of goodwill effective January 1,
         2002.


                                       6
<PAGE>


                         INTERNATIONAL WIRE GROUP, INC.
       NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS - (continued)


         In completing the impairment test required under SFAS No. 142, the
         Company determined the estimated fair value of its various reporting
         units and compared that amount to their respective carrying values.
         Based on this calculation, the Company determined that an impairment
         existed primarily related to insulated wire operations obtained through
         the acquisition of Wirekraft Industries, Inc. in 1992 and the
         acquisition of a group of affiliated companies collectively referred to
         as Dekko Wire Technology Group in 1996. To determine the amount of the
         impairment, the Company calculated the "implied fair value" of goodwill
         for each impaired reporting unit in the same manner as the amount of
         goodwill recognized in a business combination is determined. The
         Company then recognized an impairment charge to write-off goodwill in
         the amount of $54,504, net of tax benefit of $19,408, representing the
         excess of the "implied fair value" of goodwill over the carrying amount
         of goodwill for the impaired reporting units. The impairment loss is
         recognized in the statement of operations under the caption "change in
         accounting for goodwill."

         Had amortization of goodwill and other intangible assets been accounted
         for as prescribed under SFAS No. 142 for all periods reported, the
         Company's income (loss) before change in accounting principle would
         have been as follows:

<Table>
<Caption>
                                                 Three Months
                                                Ended March 31,
                                             --------------------
                                               2002        2001
                                             --------    --------
                                                (In thousands)
<S>                                          <C>         <C>
         As reported......................   $ (1,327)   $ (2,050)
         Pro forma........................   $ (1,327)   $   (544)
</Table>


3.       IMPAIRMENT, UNUSUAL AND PLANT CLOSING CHARGES

         During the first quarter of 2001, the Company recorded its first of a
         series of impairment, unusual and plant closing charges related to its
         plan which called for the realignment of capacity, a consolidation of
         production facilities and a reorganization of selling, general and
         administrative functions. The charge in the first quarter of 2001 was
         taken in conjunction with the announcement to close three plants
         located in Alabama and Indiana. In total, the Company announced the
         closure of seven facilities in 2001 as well as certain selling, general
         and administrative consolidations and a corporate reorganization. The
         Company completed the closure of six of the facilities by the end of
         2001, with one facility in Alabama expected to remain open through mid
         2002. The production capacity from the closed locations was primarily
         transferred and consolidated into the Company's existing manufacturing
         facilities in Indiana, Texas and New York locations, which were
         expanded, as necessary, to accommodate the production transfer. In
         addition to the plant consolidations announced during 2001, the Company
         purchased an existing plant site for a "greenfield" insulated wire
         operation in Mexico. This plant is located in Durango, Mexico, which is
         approximately 600 miles south of the U.S./Mexican border. The startup
         of this Mexican facility began in the third quarter of 2001, and the
         Company anticipates that the plant will begin production by mid 2002.

         As a result of these actions, 205 employees have been terminated and
         the Company anticipates an additional 37 will be terminated upon
         completion of the restructuring plan, all of whom have been notified by
         the Company. The one-time unusual charges from plant closures that were
         charged to impairment, unusual and plant closing costs for the three
         months ended March 31, 2001 were $3,100. There were no such charges
         during the three months ended March 31, 2002.


                                       7
<PAGE>


                         INTERNATIONAL WIRE GROUP, INC.
       NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS - (continued)


         A summary of activity related to plant closings is as follows:

<Table>
<Caption>
                                                                    INSULATED
                                                                      WIRE         BARE WIRE
                                                     CORPORATE      PRODUCTS       PRODUCTS       CONSOLIDATED
                                                     ---------      ---------      ---------      ------------
<S>                                                  <C>            <C>            <C>            <C>
         THREE MONTHS ENDED MARCH 31, 2002

         Balance, beginning of period ..........     $   1,920      $   1,240      $   1,368      $      4,528
         Charges to operations:
             Facility shut-down costs ..........            --             --             --                --
             Personnel and severance costs .....            --             --             --                --
                                                     ---------      ---------      ---------      ------------
         Cash payments:
             Facility shut-down costs ..........           (20)          (175)          (327)             (522)
             Personnel and severance costs .....          (333)          (129)            --              (462)
                                                     ---------      ---------      ---------      ------------
                                                          (353)          (304)          (327)             (984)
                                                     ---------      ---------      ---------      ------------
         Balance, end of period ................     $   1,567      $     936      $   1,041      $      3,544
                                                     =========      =========      =========      ============
</Table>


<Table>
<Caption>
                                                                    INSULATED
                                                                      WIRE         BARE WIRE
                                                     CORPORATE      PRODUCTS       PRODUCTS       CONSOLIDATED
                                                     ---------      ---------      ---------      ------------
<S>                                                  <C>            <C>            <C>            <C>
         THREE MONTHS ENDED MARCH 31, 2001

         Balance, beginning of period ..........     $     626      $      --      $      --      $        626
         Charges to operations:
             Facility shut-down costs ..........            --            859             --               859
             Personnel and severance costs .....            --          2,241             --             2,241
                                                     ---------      ---------      ---------      ------------
                                                            --          3,100             --             3,100
         Cash payments:
             Facility shut-down costs ..........            --           (720)            --              (720)
             Personnel and severance costs .....           (83)          (263)            --              (346)
                                                     ---------      ---------      ---------      ------------
                                                           (83)          (983)            --            (1,066)
                                                     ---------      ---------      ---------      ------------
         Balance, end of period ................     $     543      $   2,117      $      --      $      2,660
                                                     =========      =========      =========      ============
</Table>


4.       INVENTORIES

         The composition of inventories at March 31, 2002 and December 31, 2001
is as follows:

<Table>
<Caption>

                                  MARCH 31,      DECEMBER 31,
                                    2002             2001
                                 -----------     ------------
<S>                              <C>             <C>
        Raw materials ......     $     8,308     $     12,814
        Work-in-process ....          22,411           18,667
        Finished goods .....          26,203           26,720
                                 -----------     ------------
         Total .............     $    56,922     $     58,201
                                 ===========     ============
</Table>

         The carrying value of inventories on a last-in, first-out basis, at
         March 31, 2002 and December 31, 2001, approximates their current cost.


                                       8
<PAGE>


                         INTERNATIONAL WIRE GROUP, INC.
       NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS - (continued)


5.       LONG-TERM OBLIGATIONS

         The composition of long-term obligations at March 31, 2002 and December
31, 2001 is as follows:

<Table>
<Caption>
                                                              MARCH 31,      DECEMBER 31,
                                                                2002             2001
                                                            ------------     -----------
<S>                                                         <C>              <C>
        Second Amended and Restated Credit Agreement ..     $         --     $        --
        Senior Subordinated Notes .....................          150,000         150,000
        Series B Senior Subordinated Notes ............          150,000         150,000
        Series B Senior Subordinated Notes Premium ....            6,483           6,912
        Industrial revenue bonds ......................           15,500          15,500
        Other .........................................            8,958           9,380
                                                            ------------     -----------
                                                                 330,941         331,792
        Less, current maturities ......................            3,152           3,049
                                                            ------------     -----------
                                                            $    327,789     $   328,743
                                                            ============     ===========
</Table>

         The schedule of principal payments for long-term obligations, excluding
         premium, at March 31, 2002 is as follows:

<Table>
<S>                                                      <C>
        2002 .......................................     $      954
        2003........................................          1,274
        2004........................................            336
        2005........................................        314,137
        2006........................................            187
        Thereafter..................................          7,570
                                                         ----------
          Total.....................................     $  324,458
                                                         ==========
</Table>


         SECOND AMENDED AND RESTATED CREDIT AGREEMENT

         The Second Amended and Restated Credit Agreement (the "Credit
         Agreement") consists of a $70,000 revolving credit facility, subject to
         certain borrowing base requirements that will mature on January 15,
         2005. The Credit Agreement provides that a portion of the Credit
         Agreement, not in excess of $35,000, is available for the issuance of
         letters of credit. At March 31, 2002, the Company had no borrowings
         outstanding under the Credit Agreement and $26,941 in outstanding
         letters of credit.

         The Company's obligations under the Credit Agreement bear interest, at
         the option of the Company, at a rate per annum equal to (a) the
         Alternate Base Rate (as defined in the Credit Agreement) plus 2.25% or
         (b) the Eurodollar Rate (as defined in the Credit Agreement) plus
         3.25%. The Alternate Base Rate and Eurodollar Rate margins are
         established quarterly based on a formula as defined in the Credit
         Agreement. Interest payment dates vary depending on the interest rate
         option to which the Credit Agreement is tied, but generally interest is
         payable quarterly. The Credit Agreement contains several financial
         covenants, which, among other things, require the Company to maintain
         certain financial ratios and restrict the Company's ability to incur
         indebtedness, make capital expenditures and pay dividends.


                                       9
<PAGE>


                         INTERNATIONAL WIRE GROUP, INC.
       NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS - (continued)


         SENIOR SUBORDINATED NOTES AND SERIES B SENIOR SUBORDINATED NOTES

         The Senior Subordinated Notes issued in connection with the formation
         of the Company and the Series B Notes issued in connection with the
         refinancing of the Company's credit facility in 1997 (collectively, the
         "Senior Notes") were issued under similar indentures (the "Indentures")
         dated June 12, 1995 and June 17, 1997, respectively. The Senior Notes
         represent unsecured general obligations of the Company and are
         subordinated to all Senior Debt (as defined in the Indentures) of the
         Company.

         The Senior Notes are fully and unconditionally (as well as jointly and
         severally) guaranteed on an unsecured, senior subordinated basis by
         each subsidiary of the Company (the "Guarantor Subsidiaries") other
         than IWG-Philippines, Inc., IWG International, Inc., Italtrecce-Societa
         Italiana Trecce & Affini S.r.l., International Wire SAS, International
         Wire Group SAS, Tresse Metallique J. Forissier, S.A., Cablerie E.
         Charbonnet, S.A., IWG Services Co., S de RC de CV, IWG Durango, S de RL
         de CV (the "Non-Guarantor Subsidiaries"). Each of the Guarantor
         Subsidiaries and Non-Guarantor Subsidiaries is wholly owned by the
         Company.

         The Senior Notes mature on June 1, 2005. Interest on the Senior Notes
         is payable semi-annually on each June 1 and December 1. The Senior
         Notes bear interest at the rate of 11.75% per annum. The Senior Notes
         are redeemable, at the Company's option, at the redemption price of
         103.9% at March 31, 2002. The redemption price decreases gradually to
         100% at June 1, 2003, and thereafter, with accrued interest.

         The Senior Notes restrict, among other things, the incurrence of
         additional indebtedness by the Company, the payment of dividends and
         other distributions in respect of the Company's capital stock, the
         payment of dividends and other distributions by the Company's
         subsidiaries, the creation of liens on the properties and the assets of
         the Company to secure certain subordinated debt and certain mergers,
         sales of assets and transactions with affiliates.


6.       BUSINESS SEGMENT INFORMATION

         The Company operates its business as one business segment.


7.       RELATED PARTY TRANSACTIONS

         In connection with the sale of the Company's former Wire Harness
         business to Viasystems International, Inc., ("Viasystems"), a party
         with common ownership, the Company entered into an agreement to supply
         substantially all of their insulated wire requirements through March
         2003. For the three months ended March 31, 2002 and 2001, the Company
         had sales to Viasystems of $8,258 and $7,974, respectively. The
         outstanding trade receivables were $8,506 and $12,017 at March 31, 2002
         and December 31, 2001, respectively.


8.       GUARANTOR SUBSIDIARIES

         The Senior Notes are fully and unconditionally (as well as jointly and
         severally) guaranteed on an unsecured, senior subordinated basis by
         each subsidiary of the Company (the "Guarantor Subsidiaries") other
         than the Non-Guarantor Subsidiaries. Each of the Guarantor Subsidiaries
         and Non-Guarantor Subsidiaries is wholly owned by the Company.

         The following condensed, consolidating financial statements of the
         Company include the accounts of the Company, the combined accounts of
         the Guarantor Subsidiaries and the combined accounts of the
         Non-Guarantor Subsidiaries.


                                       10
<PAGE>


                         INTERNATIONAL WIRE GROUP, INC.
       NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS - (continued)

<Table>
<Caption>
                                                                                      TOTAL
                                                                        TOTAL          NON-
                                                        COMPANY       GUARANTOR      GUARANTOR      ELIMINATIONS        TOTAL
                                                       ---------      ---------      ---------      ------------      ---------
<S>                                                    <C>            <C>            <C>            <C>               <C>
BALANCE SHEET
  AS OF MARCH 31, 2002

ASSETS

    Cash .........................................     $      --      $   6,276      $   3,378      $         --      $   9,654
    Accounts receivable ..........................            --         58,911         13,423                --         72,334
    Inventories ..................................            --         48,182          8,740                --         56,922
    Other current assets .........................            --         27,684            979                --         28,663
                                                       ---------      ---------      ---------      ------------      ---------
    Total current assets .........................            --        141,053         26,520                --        167,573
    Property, plant and equipment, net ...........            --        108,753         25,225                --        133,978
    Investment in subsidiaries ...................       431,960             --             --          (431,960)            --
    Deferred income taxes ........................        10,826         19,794            (44)               --         30,576
    Intangible assets, net .......................         1,827        110,860          6,700                --        119,387
    Other assets .................................         7,629          2,655            699                --         10,983
                                                       ---------      ---------      ---------      ------------      ---------
         Total assets ............................     $ 452,242      $ 383,115      $  59,100      $   (431,960)     $ 462,497
                                                       =========      =========      =========      ============      =========

LIABILITIES AND STOCKHOLDER'S
EQUITY

    Current liabilities ..........................     $  13,796      $  60,879      $   6,428      $         --      $  81,103
    Long-term obligations, less current
        maturities ...............................       309,856         17,933             --                --        327,789
    Other long-term liabilities ..................            --         31,324            954                --         32,278
    Intercompany (receivable) payable ............        35,583        (71,893)        36,310                --             --
                                                       ---------      ---------      ---------      ------------      ---------
    Total liabilities ............................       359,235         38,243         43,692                --        441,170
    Stockholder's equity:
    Common stock .................................             0              0              0                 0              0
    Contributed capital ..........................       236,331        297,106         11,887          (308,993)       236,331
    Carryover of predecessor basis ...............            --        (67,762)            --                --        (67,762)
    Retained earnings (accumulated deficit) ......      (143,324)       115,528          7,439          (122,967)      (143,324)
    Other comprehensive loss .....................            --             --         (3,918)               --         (3,918)
                                                       ---------      ---------      ---------      ------------      ---------
    Total stockholder's equity ...................        93,007        344,872         15,408          (431,960)        21,327
                                                       ---------      ---------      ---------      ------------      ---------
          Total liabilities and stockholder's
             equity ..............................     $ 452,242      $ 383,115      $  59,100      $   (431,960)     $ 462,497
                                                       =========      =========      =========      ============      =========
</Table>


                                       11
<PAGE>


                         INTERNATIONAL WIRE GROUP, INC.
       NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS - (continued)

<Table>
<Caption>
                                                                                      TOTAL
                                                                        TOTAL          NON-
                                                        COMPANY       GUARANTOR      GUARANTOR      ELIMINATIONS        TOTAL
                                                       ---------      ---------      ---------      ------------      ---------
<S>                                                    <C>            <C>            <C>            <C>               <C>
BALANCE SHEET
    AS OF DECEMBER 31, 2001

ASSETS

    Cash .........................................     $      --      $   5,306      $   2,711      $         --      $   8,017
    Accounts receivable ..........................            --         49,843         12,657                --         62,500
    Inventories ..................................            --         48,722          9,479                --         58,201
    Other current assets .........................            --         27,468            639                --         28,107
                                                       ---------      ---------      ---------      ------------      ---------
    Total current assets .........................            --        131,339         25,486                --        156,825
    Property, plant and equipment, net ...........            --        113,706         25,078                --        138,784
    Investment in subsidiaries ...................       442,414             --             --          (442,414)            --
    Deferred income taxes ........................        10,855            343             --                --         11,198
    Intangible assets, net .......................         1,971        180,120         11,536                --        193,627
    Other assets .................................         8,163          2,882            464                --         11,509
                                                       ---------      ---------      ---------      ------------      ---------
         Total assets ............................     $ 463,403      $ 428,390      $  62,564      $   (442,414)     $ 511,943
                                                       =========      =========      =========      ============      =========


LIABILITIES AND STOCKHOLDER'S
EQUITY

    Current liabilities ..........................     $   4,539      $  62,292      $   5,454      $         --      $  72,285
    Long-term obligations, less current
        maturities ...............................       310,285         18,458             --                --        328,743
    Other long-term liabilities ..................            --         32,264          1,070                --         33,334
    Intercompany (receivable) payable ............          (259)       (36,407)        36,666                --             --
                                                       ---------      ---------      ---------      ------------      ---------
    Total liabilities ............................       314,565         76,607         43,190                --        434,362
    Stockholder's equity (deficit):
    Common stock .................................             0              0              0                 0              0
    Contributed capital ..........................       236,331        297,106         11,887          (308,993)       236,331
    Carryover of predecessor basis ...............            --        (67,762)            --                --        (67,762)
    Retained earnings (accumulated deficit) ......       (87,493)       122,439         10,982          (133,421)       (87,493)
    Other comprehensive loss .....................            --             --         (3,495)               --         (3,495)
                                                       ---------      ---------      ---------      ------------      ---------
    Total stockholder's equity (deficit) .........       148,838        351,783         19,374          (442,414)        77,581
                                                       ---------      ---------      ---------      ------------      ---------
          Total liabilities and stockholder's
             equity (deficit) ....................     $ 463,403      $ 428,390      $  62,564      $   (442,414)     $ 511,943
                                                       =========      =========      =========      ============      =========
</Table>


                                       12
<PAGE>


                         INTERNATIONAL WIRE GROUP, INC.
       NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS - (continued)


<Table>
<Caption>
                                                                                      TOTAL
                                                                        TOTAL          NON-
                                                        COMPANY       GUARANTOR      GUARANTOR      ELIMINATIONS        TOTAL
                                                       ---------      ---------      ---------      ------------      ---------
<S>                                                    <C>            <C>            <C>            <C>               <C>
STATEMENT OF OPERATIONS
  FOR THE THREE MONTHS ENDED
  MARCH 31, 2002

Net sales ........................................     $      --      $  85,562      $  14,881      $          --     $ 100,443
Operating expenses:
    Cost of goods sold ...........................            --         68,560         11,455                 --        80,015
    Selling, general and administrative
      expenses ...................................            --          7,216          1,018                 --         8,234
    Depreciation and amortization ................           180          5,805            868                 --         6,853
                                                       ---------      ---------      ---------      -------------     ---------
Operating income .................................          (180)         3,981          1,540                 --         5,341
Other income (expense):
    Interest expense .............................        (8,504)          (164)          (352)                --        (9,020)
    Amortization of deferred financing costs .....          (534)            --             --                 --          (534)
    Equity in net income of subsidiaries .........       (46,613)                           --             46,613
                                                       ---------      ---------      ---------      -------------     ---------

Income (loss) before tax provision (benefit)
  and change in accounting principle .............       (55,831)         3,817          1,188             46,613        (4,213)
Income tax provision (benefit) ...................            --         (2,907)            21                 --        (2,886)
                                                       ---------      ---------      ---------      -------------     ---------
Income (loss) before change in accounting
  principle for goodwill, net of tax benefit .....       (55,831)         6,724          1,167             46,613        (1,327)
Change in accounting principle ...................            --        (49,794)        (4,710)                --       (54,504)
                                                       ---------      ---------      ---------      -------------     ---------

Net income (loss) ................................     $ (55,831)     $ (43,070)     $  (3,543)     $      46,613     $ (55,831)
                                                       =========      =========      =========      =============     =========
</Table>

<Table>
<Caption>
                                                                                      TOTAL
                                                                        TOTAL          NON-
                                                        COMPANY       GUARANTOR      GUARANTOR      ELIMINATIONS        TOTAL
                                                       ---------      ---------      ---------      ------------      ---------
<S>                                                    <C>            <C>            <C>            <C>               <C>
STATEMENT OF OPERATIONS
  FOR THE THREE MONTHS ENDED
  MARCH 31, 2001

Net sales ........................................     $      --      $ 109,132      $  15,617      $          --      $ 124,749
Operating expenses:
    Cost of goods sold ...........................            --         84,476         12,007                 --         96,483
    Selling, general and administrative
       expenses ..................................            --          9,881          1,141                 --         11,022
    Depreciation and amortization ................           144          7,773          1,034                 --          8,951
       Impairment, unusual and plant
       closing charges ...........................            --          3,100             --                 --          3,100
                                                       ---------      ---------      ---------      -------------      ---------

Operating income .................................          (144)         3,902          1,435                 --          5,193
Other income (expense):
    Interest expense .............................        (7,834)          (244)          (372)                --         (8,450)
    Amortization of deferred financing costs .....          (339)            --             --                 --           (339)
    Equity in net income of subsidiaries .........         6,267             --             --             (6,267)
                                                       ---------      ---------      ---------      -------------      ---------
Income (loss) before tax provision (benefit) .....        (2,050)         3,658          1,063             (6,267)        (3,596)
Income tax provision (benefit) ...................            --         (1,692)           146                 --         (1,546)
                                                       ---------      ---------      ---------      -------------      ---------
Net income (loss) ................................     $  (2,050)     $   5,350      $     917      $      (6,267)     $  (2,050)
                                                       =========      =========      =========      =============      =========
</Table>


                                       13
<PAGE>


                         INTERNATIONAL WIRE GROUP, INC.
       NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS - (continued)


<Table>
<Caption>
                                                                                     TOTAL
                                                                       TOTAL          NON-
                                                        COMPANY      GUARANTOR      GUARANTOR      ELIMINATIONS        TOTAL
                                                       ---------     ---------      ---------      ------------      ---------
<S>                                                    <C>           <C>            <C>            <C>               <C>
STATEMENT OF CASH FLOWS
  FOR THE THREE MONTHS ENDED
  MARCH 31, 2002

Net cash provided by operating activities ........     $      --     $   1,738      $   1,756      $          --     $   3,494
                                                       ---------     ---------      ---------      -------------     ---------
Cash flows used in investing activities for
  capital expenditures ...........................            --          (346)        (1,026)                --        (1,372)
                                                       ---------     ---------      ---------      -------------     ---------
Cash flows used in financing activities for
  repayment of long-term  obligations ............            --          (422)            --                 --          (422)
                                                       ---------     ---------      ---------      -------------     ---------
Effect of exchange rate changes
   on cash and cash equivalents ..................            --            --            (63)                --           (63)
                                                       ---------     ---------      ---------      -------------     ---------
Net change in cash and cash equivalents ..........     $      --     $     970      $     667      $          --     $   1,637
                                                       =========     =========      =========      =============     =========
</Table>


<Table>
<Caption>
                                                                                      TOTAL
                                                                        TOTAL          NON-
                                                        COMPANY       GUARANTOR      GUARANTOR      ELIMINATIONS        TOTAL
                                                       ---------      ---------      ---------      ------------      ---------
<S>                                                    <C>            <C>            <C>            <C>               <C>
STATEMENT OF CASH FLOWS
  FOR THE THREE MONTHS ENDED
  MARCH 31, 2001

Net cash used in operating activities ............     $      --     $    (637)     $    (348)     $          --     $    (985)
                                                       ---------     ---------      ---------      -------------     ---------
Cash flows used in investing activities for
  capital expenditures ...........................            --        (2,914)          (314)                --        (3,228)
                                                       ---------     ---------      ---------      -------------     ---------
Cash flows used in financing activities for
  repayment of long-term obligations .............            --          (623)            --                 --          (623)
                                                       ---------     ---------      ---------      -------------     ---------
Effect of exchange rate changes on cash and
  cash equivalents ...............................            --            --            (99)                --           (99)
                                                       ---------     ---------      ---------      -------------     ---------
Net change in cash and cash equivalents ..........     $      --     $  (4,174)     $    (761)     $          --     $  (4,935)
                                                       =========     =========      =========      =============     =========
</Table>


                                       14
<PAGE>


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

GENERAL

The following discussion and analysis includes the results of operations for the
three months ended March 31, 2002, compared to the three months ended March 31,
2001.

A portion of the Company's revenues is derived from processing customer-owned
("tolled") copper. The value of tolled copper is excluded from both sales and
costs of sales of the Company, as title to these materials and the related risks
of ownership do not pass to the Company.

The cost of copper has historically been subject to fluctuations. While
fluctuations in the price of copper may directly affect the per unit prices of
the Company's products, these fluctuations have not had, nor are expected to
have, a material impact on the Company's profitability due to copper price
pass-through arrangements that the Company has with its customers. These sales
arrangements are based on similar variations of monthly copper price formulas.
Use of these copper price formulas minimizes the differences between raw
material copper costs charged to the cost of sales and the pass-through pricing
charged to customers.


RESULTS OF OPERATIONS


<Table>
<Caption>
                                                                THREE MONTHS
                                                                ENDED MARCH 31,
                                                          -------------------------
                                                             2002           2001
                                                          ----------     ----------
                                                               (In thousands)
<S>                                                       <C>            <C>
Net sales ...........................................     $  100,443     $  124,749
Operating expenses:
  Cost of goods sold ................................         80,015         96,483
  Selling, general and administrative expenses ......          8,234         11,022
  Depreciation and amortization .....................          6,853          8,951
  Impairment, unusual and plant closing charges .....             --          3,100
                                                          ----------     ----------
Operating income ....................................     $    5,341     $    5,193
                                                          ==========     ==========
</Table>


THREE MONTHS ENDED MARCH 31, 2002 COMPARED TO THREE MONTHS ENDED MARCH 31, 2001

Net sales for the quarter were $100.4 million, a decrease of $24.3 million, or
19.5%, compared to the three months ended March 31, 2001. This decrease in sales
was primarily the result of reduced demand from customers supplying the
electronics / data communications and industrial / energy markets and lower
copper prices. In general, the Company prices its wire products based on a
spread over the cost of copper, which results in a decreased dollar value of
sales when copper costs decrease. The average price of copper based on the New
York Mercantile Exchange, Inc. ("COMEX") decreased to $0.72 per pound during the
quarter ended March 31, 2002 from $0.82 per pound in the quarter ended March 31,
2001.

Cost of goods sold as a percentage of sales increased to 79.7% for the three
months ended March 31, 2002, from 77.3% for the three months ended March 31,
2001. This change was due primarily to product mix, competitive pricing
pressures and operating inefficiencies associated with lower production levels
partially offset by favorable effects of the 2001 plant consolidation and
realignment actions.

Selling, general and administrative expenses decreased $2.8 million, or 25.3%,
to $8.2 million for the three months ended March 31, 2002, compared to $11.0
million for the same period in 2001 due to the favorable impact of actions taken
in 2001 including headcount reductions, administrative and corporate
reorganizations and volume related items.


                                       15
<PAGE>


Depreciation and amortization was $6.9 million for the three months ended March
31, 2002, compared to $9.0 million for the same period in 2001. This decrease of
$2.1 million was due to the elimination of amortizing intangible assets in 2002
as required under SFAS No. 142 and to the closure and consolidation of certain
production facilities in 2001.

During the first quarter of 2001, the Company recorded its first of a series of
impairment, unusual and plant closing charges related to its plan which called
for the realignment of capacity, a consolidation of production facilities and a
reorganization of selling, general and administrative functions. The charge of
$3.1 million in the first quarter of 2001 was taken in conjunction with the
announcement to close three plants located in Alabama and Indiana. In total, the
Company announced the closure of seven facilities in 2001 as well as certain
selling, general and administrative consolidations and a corporate
reorganization. The Company completed the closure of six of the facilities by
the end of 2001, with one facility in Alabama expected to remain open through
mid 2002. The production capacity from the closed locations was primarily
transferred and consolidated into the Company's existing manufacturing
facilities in Indiana, Texas and New York locations, which were expanded, as
necessary, to accommodate the production transfer. In addition to the plant
consolidations announced during 2001, the Company purchased an existing plant
site for a "greenfield" insulated wire operation in Mexico. This plant is
located in Durango, Mexico, which is approximately 600 miles south of the
U.S./Mexican border. The startup of this Mexican facility began in the third
quarter of 2001, and the Company anticipates that the plant will begin
production by mid 2002. There were no such charges during the three months ended
March 31, 2002.

LIQUIDITY AND CAPITAL RESOURCES

Inflation has not been a material factor affecting the Company's business. As a
result of the copper price pass-through arrangements that the Company has with
its customers, fluctuations in the price of copper, the principle raw material
used by the Company, have not, nor are expected to have, a material impact on
the Company's profitability. The Company is subject to normal inflationary
pressures with its other raw materials purchased as well as its general
operating expenses, such as salaries, employee benefits and facilities costs.

Working Capital and Cash Flows

Net cash provided by operating activities was $3.5 million for the three months
ended March 31, 2002 compared to net cash used in operating activities of $1.0
million for the three months ended March 31, 2001. This change was primarily due
to improved working capital requirements and the favorable impact of tax refunds
received in March 2002.

Net cash used in investing activities, representing capital expenditures, was
$1.4 million for the three months ended March 31, 2002, compared to $3.2 million
for the three months ended March 31, 2001.

Net cash used in financing activities, representing repayment of long-term
obligations, was $0.4 million and $0.6 million for the three months ended March
31, 2002 and 2001, respectively.

Financing Arrangements

On December 20, 2001, the Company entered into a Second Amended and Restated
Credit Agreement (the "Credit Agreement") with certain financial institutions
that replaced the Company's previous credit agreement. All outstanding letters
of credit from the prior credit agreement were incorporated into the Credit
Agreement. Borrowings under the Credit Agreement are collateralized by first
priority mortgages and liens on all domestic assets of the Company.

The Credit Agreement consists of a $70.0 million revolving credit facility,
subject to certain borrowing base requirements, that will mature on January 15,
2005. The Credit Agreement provides that a portion of the Credit Agreement, not
in excess of $35.0 million, is available for the issuance of letters of credit.
Based on the March 31, 2002 borrowing base calculation, the Company had
available borrowing capacity under the Credit Agreement of $58.7 million, of
which $26.9 million was subject to outstanding letters of credit and of which
$31.8 million was available for borrowing. At March 31, 2002, the Company had no
borrowings outstanding under the Credit Agreement. The Company's obligations
under the Credit Agreement bear interest at floating rates and require interest
payments on varying dates depending on the interest rate option selected by the
Company.

The Company has outstanding $150.0 million principal amount of $11.75% Senior
Subordinated Notes due 2005 under an Indenture dated June 12, 1995, $150.0
million of 11.75% Series B Senior Subordinated Notes due June 2005 under an
Indenture dated June 17, 1997, priced at 108.75% for an effective interest rate
of 10.15% (collectively, the 11 3/4% Notes") and $5.0 million of 14% Senior
Subordinated Notes (the "14% Notes") due June 1, 2005 (collectively, the "Senior
Subordinated Notes"). The 11 3/4% Notes bear interest at the rate of 11.75% per
annum, requiring semi-annual


                                       16
<PAGE>


interest payments of $17.6 million on each June 1 and December 1. The 14% Notes
bear interest at the rate of 14% per annum, requiring a semi-annual interest
payment of $0.4 million on each June 1 and December 1. Neither the 11 3/4% nor
the 14% Notes are subject to any sinking fund requirements.

The schedule below reconciles "EBITDA, as adjusted," to operating income as
determined in accordance with generally accepted accounting principles ("GAAP")
for all periods presented in the financial statements. EBITDA, as adjusted, is
defined as operating income plus depreciation, amortization of intangible
assets, impairment, unusual and plant closing charges, one-time unusual items
and other non-cash expense (income) items. EBITDA, as adjusted, is presented
because (i) it is a widely accepted indicator of a company's ability to incur
and service debt and (ii) it is the basis on which the Company's compliance with
certain financial covenants contained in the Credit Agreement is principally
determined. However, EBITDA, as adjusted, does not purport to represent cash
provided by operating activities as reflected in the Company's consolidated
statements of cash flow, is not a measure of financial performance under GAAP
and should not be considered in isolation or as a substitute for measures of
performance prepared in accordance with GAAP. Also, the measure of EBITDA, as
adjusted, may not be comparable to similar measures reported by other companies.

<Table>
<Caption>
                                                             THREE MONTHS
                                                             ENDED MARCH 31,
                                                       -------------------------
                                                          2002           2001
                                                       ----------     ----------
                                                            (In thousands)
<S>                                                    <C>            <C>

EBITDA, as adjusted ..............................     $   12,194     $   17,244
Depreciation and amortization ....................         (6,853)        (8,951)
Impairment, unusual and plant closing charges ....             --         (3,100)
                                                       ----------     ----------
Operating income .................................     $    5,341     $    5,193
                                                       ==========     ==========
</Table>


Liquidity

The principal raw material used in the Company's products is copper. The market
price of copper is subject to significant fluctuations. Working capital needs
change whenever the Company experiences a significant change in copper prices. A
$0.10 per pound change in the price of copper changes the Company's working
capital by approximately $3.3 million. The Company enters into contractual
relationships with most of its customers to adjust its prices based upon the
prevailing market prices on the COMEX. This approach is patterned after the
Company's arrangement with its copper suppliers and is designed to remove the
risk associated with fluctuating copper prices.

The Company's primary sources of liquidity are cash flows from operations and
borrowings under the Credit Agreement, which are subject to a borrowing base
calculation. As of March 31, 2002, the excess availability of funds under the
borrowing base calculation is $31.8 million. The major uses of cash in 2002 are
expected to be for debt service requirements and capital expenditures.
Management believes that cash from operating activities, together with available
borrowings under the Credit Agreement, if necessary, should be sufficient to
permit the Company to meet these financial obligations.


RECENTLY ISSUED ACCOUNTING STANDARDS

In July 2001, the Financial Accounting Standards Board (the "FASB") issued
Statement of Financial Accounting Standards ("SFAS") No. 142, "Goodwill and
Other Intangible Assets," which supercedes APB No. 17, "Intangible Assets." SFAS
No. 142 primarily addresses the accounting for goodwill and intangible assets
subsequent to their acquisition (i.e., the post-acquisition accounting). The
provisions of SFAS No. 142 will be effective for fiscal years beginning after
December 15, 2001. The most significant changes made by SFAS No. 142 are: (1)
goodwill and indefinite lived intangible assets will no longer be amortized, (2)
goodwill will be tested for impairment at least annually at the reporting unit
level, (3) intangible assets deemed to have an indefinite life will be tested
for impairment at least annually, and (4) the amortization period of intangible
assets with finite lives will no longer be limited to forty years. The Company
adopted SFAS No. 142 as of January 1, 2002. Upon adoption of SFAS 142, the
Company recorded an impairment to goodwill of $54.5 million, net of tax benefit
of $19.4 million.


                                       17
<PAGE>


In August 2001, the FASB issued SFAS No. 144, "Accounting for the Impairment or
Disposal of Long-lived Assets." SFAS No. 144 supercedes SFAS No. 121,
"Accounting for the Impairment of Long-lived Assets and Assets to be Disposed
of" and the accounting and reporting provisions of APB No. 30, "Reporting the
Results of Operations -- Reporting the Effects of Disposal of a Segment of a
Business, and Extraordinary, Unusual and Infrequently Occurring Events and
Transactions." SFAS No. 144 also amends Accounting Research Bulletin No. 51,
"Consolidated Financial Statements," to eliminate the exception to consolidation
for a subsidiary for which control is likely to be temporary. The provisions of
SFAS No. 144 will be effective for fiscal years beginning after December 15,
2001. The most significant changes made by SFAS No. 144 are: (1) removes
goodwill from its scope and, therefore, eliminates the requirements of SFAS No.
121 to allocate goodwill to long-lived assets to be tested for impairment, and
(2) describes a probability-weighted cash flow estimation approach to deal with
situations in which alternative courses of action to recover the carrying amount
of long-lived assets are under consideration or a range is estimated for the
amount of possible future cash flows. The Company adopted SFAS No. 144 as of
January 1, 2002. The adoption of this statement did not have an impact on the
Company's consolidated financial position.


                                       18
<PAGE>


ITEM 3.   QUANTITATIVE AND QUALITATIVE DISCLOSURE ABOUT MARKET RISK


In accordance with Item 305 of Regulation S-K, the Company provided quantitative
and qualitative information about market risk in "Item 7a. Quantitative and
Qualitative Disclosures About Market Risk" of the Company's Annual Report on
Form 10-K filed with the Securities and Exchange Commission for the year ended
December 31, 2001. There have been no material changes to the information
disclosed in the Company's Annual Report on Form 10-K filed with the Securities
and Exchange Commission for the year ended December 31, 2001.


                                       19
<PAGE>


PART II.  OTHER INFORMATION


       None.


                                       20
<PAGE>


                                   SIGNATURES


Pursuant to the requirements of the Securities and Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.


                                     INTERNATIONAL WIRE GROUP, INC.


Dated:  May 14, 2002                 By:       /s/ GLENN HOLLER
                                              ----------------------------------
                                     Name:    Glenn J. Holler
                                     Title:   Senior Vice President and Chief
                                              Financial Officer
                                              (Principal Financial and
                                              Accounting Officer)



                                       21