##### Table of Contents



UNITED STATES SECURITIES AND EXCHANGE COMMISSION
 Washington, D.C. 20549
 FORM 8-K
 CURRENT REPORT
 Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
 Date of Report (Date of earliest event reported) June 20, 2007
 STEWART ENTERPRISES, INC.
 (Exact name of registrant as specified in its charter)
 LOUISIANA
    
    I-15449
    
    72-0693290(State or other jurisdiction 
of incorporation)
    
    (Commission
File Number)
    
    (I.R.S. Employer
Identification No.)
 1333 South Clearview Parkway
Jefferson, Louisiana 70121  (Address of principal executive officers) (Zip Code)
 (504) 729-1400  (Registrants telephone number, including area code)
 Not Applicable  (Former name or former address, if changed since last report)
  o
 o
 o
 o




---



TABLE OF CONTENTS  Item 8.01 Other EventsItem 9.01 Financial Statements and ExhibitsSIGNATUREEXHIBIT INDEXConsent of Independent Registered Public Accounting FirmItem 6-Selected Financial DataItem 7-Management's discussion and Analysis of Financial Condition and Results of OperationsItem 8-Consolidated Financial StatementsRatio of Earnings to Fixed Charges    Table of Contents  
 Item 8.01 Other Events.
    Statement of Earnings Data-As Previously Reported
 Year Ended October 31,2006
    
    2005
    
    2004
    
    2003
    
    2002(dollars in thousands, except per share amounts)Total revenues
    
    $
    517,660
    
    
    $
    492,636
    
    
    $
    493,281
    
    
    $
    477,589
    
    
    $
    525,629Total gross profit
    
    $
    114,894
    
    
    $
    102,217
    
    
    $
    114,956
    
    
    $
    98,517
    
    
    $
    112,052Earnings from continuing operations
    
    $
    37,544
    
    
    $
    8,718
    
    
    $
    30,953
    
    
    $
    1,630
    
    
    $
    11,111Diluted earnings per common share from
continuing operations
    
    $
    .35
    
    
    $
    .08
    
    
    $
    .29
    
    
    $
    .01
    
    
    $
    .10Earnings (loss) from discontinued operations
    
    $
    49
    
    
    $
    1,136
    
    
    $
    5,739
    
    
    $
    (19,662
    )
    
    $
    1,182Diluted earnings (loss) per common share
from discontinued operations
    
    $
    
    
    
    $
    .01
    
    
    $
    .05
    
    
    $
    (.18
    )
    
    $
    .01
 Statement of Earnings Data-As Reclassified
 Year Ended October 31,2006
    
    2005
    
    2004
    
    2003
    
    2002(dollars in thousands, except per share amounts)Total revenues
    
    $
    517,092
    
    
    $
    491,955
    
    
    $
    492,711
    
    
    $
    476,790
    
    
    $
    524,996Total gross profit
    
    $
    114,894
    
    
    $
    102,070
    
    
    $
    114,828
    
    
    $
    98,246
    
    
    $
    111,862Earnings from continuing operations
    
    $
    37,539
    
    
    $
    8,623
    
    
    $
    30,874
    
    
    $
    1,459
    
    
    $
    10,990Diluted earnings per common share from
continuing operations
    
    $
    .35
    
    
    $
    .08
    
    
    $
    .29
    
    
    $
    .01
    
    
    $
    .10Earnings (loss) from discontinued operations
    
    $
    54
    
    
    $
    1,231
    
    
    $
    5,818
    
    
    $
    (19,491
    )
    
    $
    1,303Diluted earnings (loss) per common share
from discontinued operations
    
    $
    
    
    
    $
    .01
    
    
    $
    .05
    
    
    $
    (.18
    )
    
    $
    .01
  2




---



##### Table of Contents




    
    Selected financial data for the fiscal years ended October 31, 2002 through October 31, 2006;
    
    Managements discussion and analysis of financial condition and results of operations;
    
    Consolidated financial statements as of October 31, 2006 and 2005 and for the years
ended October 31, 2006, 2005 and 2004 and notes to the consolidated financial statements;
    
    Consolidated schedule of valuation and qualifying accounts;
    
    Ratio of earnings to fixed charges for the fiscal years ended October 31, 2002 through October 31, 2006
  
 Item 9.01 Financial Statements and Exhibits
  ExhibitNumber
    
    Description23.1
    
    Consent of Independent Registered Public Accounting Firm99.1
    
    Item 6-Selected Financial Data99.2
    
    Item 7-Managements Discussion and Analysis of Financial Condition
and Results of Operations99.3
    
    Item 8-Consolidated Financial Statements as of October 31, 2006 and
2005 and for the years ended October 31, 2006, 2005 and 2004 and
Notes to Consolidated Financial Statements
Schedule II-Consolidated Schedule of Valuation and Qualifying Accounts99.4
    
    Ratio of Earnings to Fixed Charges
 3




---



##### Table of Contents



SIGNATURE
  STEWART ENTERPRISES, INC.June 20, 2007
    /s/ Angela M. LacourAngela M. LacourVice President
Corporate Controller
Chief Accounting Officer 4




---



##### Table of Contents



EXHIBIT INDEX
 ExhibitNumber
    
    Description23.1
    
    Consent of Independent Registered Public Accounting Firm99.1
    
    Item 6-Selected Financial Data99.2
    
    Item 7-Managements Discussion and Analysis of Financial Condition
and Results of Operations99.3
    
    Item 8-Consolidated Financial Statements as of October 31, 2006 and
2005 and for the years ended October 31, 2006, 2005 and 2004 and
Notes to Consolidated Financial Statements
Schedule II-Consolidated Schedule of Valuation and Qualifying Accounts99.4
    
    Ratio of Earnings to Fixed Charges
 5