UNITEDSTATES

SECURITIESAND EXCHANGE COMMISSION       

Washington, D.C.  20549

 

FORM 10-K/A

**AMENDMENT NO. 1**

 

(Mark one)

[X]          ANNUAL REPORT PURSUANT TO SECTION 13OR 15(d) OF 

                       THE SECURITIES EXCHANGE ACT OF 1934

 

For the fiscal yearended December 31, 2002

                                             OR

[  ]           TRANSITIONREPORT PURSUANT TO SECTION 13 OR 15(d) OF 

                        THE SECURITIES EXCHANGEACT OF 1934

 

For the transitionperiod from ___________ to _____________

Commission FileNo.:  1-8467       

 

**BMC INDUSTRIES, INC.**

(Exact name ofregistrant as specified in its charter)               
| Minnesota                                                               | 41-0169210                                 |
|-------------------------------------------------------------------------|--------------------------------------------|
| (State or other jurisdiction of incorporation  or organization)         | (I.R.S. Employer  Identification No.)      |
|                                                                    |                                       |
| One  Meridian Crossings, Suite 850, Minneapolis,  MN               | 55423                                      |
| (Address of principal executive offices)                                | (Zip Code)                                 |
| Registrant's telephone number, including area  code: **(952) 851-6000** |
|                                                                    |                                       |
| Securities registered  pursuant to Section 12(b) of the Act:            |
|                                                                    |                                       |
| Title of each class                                                     | Name of each exchange  on which registered |
| Common  Stock                                                           | Over-The-Counter Bulletin Board            |
|                                                                    |                                       |

Securities registeredpursuant to Section 12(g) of the Act:

**None**

(Title of class)

 

Indicate by check markwhether the registrant (1) has filed all reports required to be filed bySection 13 or 15(d) of the Securities Exchange Act of 1934 during thepreceding 12 months (or for such shorter period that the registrant wasrequired to file such reports) and (2) has been subject to such filingrequirements for the past 90 days.  Yes  X     No __

 

Indicate by check markif disclosure of delinquent filers pursuant to Item 405 of Regulation S-K isnot contained herein, and will not be contained, to the best of theregistrant's knowledge, in definitive proxy or information statementsincorporated by reference in Part III of this Form 10-K or any amendmentto this Form 10‐K.  [   ]

 

Indicate by check markwhether the registrant is an accelerated filer (as defined in Rule 12b-2 of theAct). Yes __ No  X

 

The aggregate marketvalue of the registrant's common stock (its only voting stock) held bynon-affiliates of the registrant, based on the closing sale price for theregistrant's common stock as reported on the New York Stock Exchange onJune 28, 2002, the registrant's most recently completed second quarter,was approximately $24.8 million.  As ofMarch 21, 2003, there were 27,079,385 shares of common stock of theregistrant outstanding.

 

DOCUMENTS INCORPORATEDBY REFERENCE

 

Part III of this report on Form 10-K incorporates byreference information, to the extent specific sections are referred to herein,from the registrant's proxy statement for its annual meeting of stockholders tobe held on May 13, 2003, which proxy statement will be filed no later than 120days after the close of the registrant's fiscal year ended December 31,2002.

 

----

 

**Item 7.  Management's Discussionand Analysis of Financial Condition and Results of Operations**

 

 

This discussion and analysisshould be read in conjunction with the Consolidated Financial Statements andrelated footnotes included elsewhere in this report.

 

**Summary**

** **

BMC Industries, Inc. has two business segments;Buckbee-Mears, comprised of Mask Operations and Non-Mask Operations, andOptical Products (operating under the Vision-Ease Lens trade name).  Buckbee-Mears is a leading manufacturer ofhigh-volume precision products for the entertainment, high-tech, medical andfiltration industries.  Optical Productsis a leading designer, manufacturer and distributor of polycarbonate, glass andplastic eyewear lenses.

 

Net revenues of $248.1 million for 2002 represent adecrease of 18% from the $302.3 million in 2001.  The decline in revenue during 2002 was attributable to decreasesin both divisions.  Buckbee-Mears groupsales decreased 19% in 2002 due principally to the Company's decision to exitthe monitor mask business and the sale of the Company's non-mask sheet etchingbusiness.  Optical Products revenuesdecreased 16% due principally to manufacturing difficulties experienced earlyin the year and greater than expected service disruption from the transfer ofproduction from Azusa to the manufacturing facilities in Ramsey andJakarta.  These manufacturing issueshampered the Company's ability to fully meet customer demand and consequently negatively impacted sales. TheCompany also exited some low margin business, which further reduced revenues.

 

Net loss and diluted loss per share for 2002 was$61.9 million and $2.30, respectively, compared to net loss and diluted lossper share of $22.6 million and $0.83, respectively, for 2001.

** **

**CriticalAccounting Policies and Estimates**

** **

The preparation of financial statements inaccordance with accounting principles generally accepted in the United Statesof America requires management to make estimates and assumptions that affectthe reported amounts of assets and liabilities at the date of the financialstatements and the reported amounts of revenues and expenses during thereporting period.  On an on-going basis,management evaluates its estimates and adjustments, including those related tomerchandise returns, bad debts, inventories, intangible assets, income taxes,restructuring costs, retirement benefits, and contingencies andlitigation.  Management bases itsestimates and judgments on historical experience and on various other factorsthat are believed to be reasonable under the circumstances, the results of whichform the basis for making judgments about the carrying values of assets andliabilities that are not readily apparent from other sources.  Actual results may differ from theseestimates.

 

Management believes the following criticalaccounting policies, among others, affect its more significant judgments andestimates used in the preparation of its consolidated financialstatements.  Management has discussedthe development and selection of these critical accounting policies with theaudit committee of the board of directors.

 

***Allowance for Doubtful Accounts***

* *

The Company maintains an allowance for doubtfulaccounts for estimated losses resulting from the inability of its customers tomake required payments.  If thefinancial condition of the Company's customers were to deteriorate, resultingin an impairment of their ability to make payments, additional allowances maybe required.  The allowance for doubtfulaccounts was $2.1 million and $2.4 million at December 31, 2002 and 2001,respectively.

 

***Inventory***

 

The Company reduces the stated value of itsinventory for estimated obsolescence or impairment in an amount equal to thedifference between the cost of inventory and the estimated market value basedupon assumptions about future demand, selling prices and marketconditions.  If actual future demand ormarket conditions are less favorable than those projected by management,additional reductions in stated value may be required.  Significant unanticipated changes in demandor technological development could have a significant impact on the futurevalue of inventory and reported operating results.

 

***Goodwill and Intangible Impairment***

 

In assessing the recoverability of the Company'sgoodwill and other intangible assets the Company must make assumptionsregarding estimated future cash flows and other factors to determine the fairvalue of the respective assets.  Ifthese estimates or their related assumptions change in the future, the Companymay be required to record impairment charges for these assets not previouslyrecorded.  Effective January 1,2002, the Company adopted Statement of Financial Accounting Standards (SFAS)No. 142, *Goodwill and Other Intangible Assets*.  During the first quarter 2002, the Company completed itstransitional impairment test using a discounted cash flow model required bySFAS No. 142 and determined that the goodwill in its Optical Products segmentwas impaired.  As such, the Companyrecorded as a cumulative effect of change in accounting principle a write-offof its goodwill balance in the amount of $52,704 on which the Companyrecognized no tax benefit.   Additionaldiscussion is included in note 3 of the consolidated financial statements.

*** ***

***Income Taxes***

 

In determining the carrying value of the Company'snet deferred tax assets, the Company must assess the likelihood of sufficientfuture taxable income in certain tax jurisdictions, based on estimates andassumptions to realize the benefit of these assets.  If these estimates and related assumptions change in the future,the Company may be required to record additional valuation allowances againstits deferred tax assets, resulting in additional income tax expense in theCompany's consolidated statement of operations.  Management evaluates the realizability of the deferred tax assetsannual and assesses the need for additional valuation allowances or reductionof existing allowances annual.

** **

***Retirement Benefits***

Employee pension costs and obligations are dependenton assumptions used by actuaries in calculating estimated future benefits to bepaid.  These assumptions may includediscount rates, long-term return on plan assets, mortality rates and otherfactors.  Actual results that may differfrom the assumptions used are accumulated and amortized over future periodsand, therefore can affect our recognized expense and recorded obligation inthose future periods.  While managementbelieves the assumptions used are appropriate, significant differences inactual experience or significant changes in assumptions would affect pensioncosts and obligations.  Additionaldiscussion on employee benefit plans is included in note 10 of the consolidatedfinancial statements.

 

***Contingent Liabilities***

Reserves are established for estimated losscontingencies when it is determined that a loss is probable and the amount ofthe loss can be reasonably estimated. Reserves for contingent liabilities are based upon management'sassumptions and estimates, as well as advice of legal counsel or other thirdparties regarding the probable outcome of the matter.  If circumstances change, different facts or information becomeknown or the actual outcome differs from the assumptions, revision to theestimated reserves would be recorded and reflected in the statement ofoperations in the period in which these changes occur.

** **

**RestructuringInitiatives**

 

Beginning in the fourthquarter 2001 and continuing into 2002, the Company executed significantrestructuring initiatives in both the Buckbee-Mears and Optical Productsbusiness groups.

 

The Buckbee-Mears group's Mask Operations exited thecomputer monitor segment of the aperture mask business and a portion ofNon-mask Operations was sold to a third party. The remaining non-mask operations in St. Paul, Minnesota wereconsolidated into its other facilities in Cortland, New York and Mullheim,Germany.  These actions have resulted instaffing reductions at all of the group's manufacturing sites with the ceasingof operations at the St. Paul facility in January 2003.  The Company is currently undergoingdecommissioning and site restoration at that facility, which should becompleted by the end of 2003.

 

During 2002, the Optical Products group discontinuedcertain Vision-Ease product development activities, discontinued or phased-outcertain product categories and closed its production facility in Azusa,California and consolidated the Optical Products group's operations into itstwo remaining facilities.  Additionalpolycarbonate lens manufacturing capacity was transferred to the Jakarta, Indonesiaplant and polarized lens manufacturing was consolidated in the Ramsey,Minnesota facility.

 

In the fourth quarter of 2001 and the first quarterof 2002, the Company recorded restructuring charges relating to the impact ofthese events. In connection with certain of these events, the Company alsorecognized restructuring-related charges that are reflected in cost of productssold. The impact of these charges is discussed under "Results ofOperations" below and in Note 2 to the Consolidated Financial Statements -Restructuring.

 

**Results ofOperations**

 

The following discussion and analysis examines theoperating results of the Company's two business segments.  As used herein, "operating income(loss)" of a segment refers to income (loss) of the segment beforeadministrative expense, interest and other income of the Company, as shown inNote 12 to the Consolidated Financial Statements - Segment Information. Theanalysis also discusses the operating results of the segments exclusive of theeffects of restructuring and restructuring-related charges during theseperiods. The Company believes this discussion is useful to the reader inanalyzing the profitability of each segment, adjusting for the impact of therestructuring activities of the Company announced during these periods.

 

**Revenues andOperating Income**

 

***Buckbee-Mears***

*** ***

*Comparison of 2002 and 2001.* Buckbee-Mears group revenues were $138.0 million for 2002, a decreaseof  $32.9 million or 19% from 2001.  Sales of monitor masks decreased $28.2million from 2001 due to the Company's exit of this segment of the businessduring 2002.  Sales of entertainmentmasks were $1.1 million lower than 2001 due to declining prices in this marketwhich were partially offset by increased volume.  The remainder of the sales decline was due to the sale of theCompany's non-mask sheet etching business in the first half of 2002.

 

Operating income for Buckbee-Mears was $9.1 millionin 2002, an increase of approximately $9.0 million from the prior year.  The 2001 operating income was reduced byrestructuring charges of $5.0 million, principally representing severance andrelated costs and contractual obligations associated with the Company's exit ofthe monitor mask segment and closing the St. Paul facility during 2002. The2001 operating income was also reduced by restructuring-related inventorywrite-offs of $2.6 million and other asset write-downs of $1.4 million relatingto the same events, which are reflected in cost of products sold. Theserestructuring efforts and costs are discussed more fully under "RestructuringInitiatives" above and in Note 2 to the Consolidated Financial Statements- Restructuring.  Excluding theserestructuring and restructuring-related charges, operating income for 2001 was$9.1 million, basically consistent with 2002. Buckbee-Mears group operating income in 2002 was 7% of revenues comparedto zero in 2001.  Excluding the impactof the restructuring and restructuring-related charges in 2001, operatingincome was 5% of revenues.

** **

*Comparison of 2001 and 2000.* Buckbee-Mears group revenues were $170.9 million for 2001, a decreaseof  $44.0 million or 20% from 2000.  Sales of entertainment masks decreased 15%from sales in 2000 and computer monitor mask sales decreased 30% compared to2000.  Sales of entertainment masks wereimpacted by a decline in demand beginning in the first half of the year,especially in the NAFTA market, as well as price reductions during the lastpart of 2001.  Sales of monitor maskswere negatively impacted by year-over-year price reductions and contraction indemand for computer products.  Non-MaskOperations revenue declined 34% from 2000 as the Company's customers reacted toslow demand in the semiconductor, automotive and telecommunications segments.

 

Operating income for Buckbee-Mears was $0.1 millionfor 2001, a decrease of $25.0 million from the level of $25.1 million in2000.  The 2001 operating income wasreduced by restructuring charges of $5.0 million described above associatedwith the Company's exit of the monitor mask segment and closing the St. Paulfacility during 2002. The 2001 operating income was also reduced by therestructuring-related inventory write-offs of $2.6 million and other assetwrite-downs of $1.4 million, which are reflected in cost of products sold.Excluding these restructuring and restructuring-related charges, operatingincome for 2001 was $9.1 million, a decrease of $16.0 million from the level in2000. This decrease was primarily due to reduced demand for televisionproducts, which accelerated in the second quarter of the year.  Pricing pressures in both the computer maskand television mask markets and low plant utilization also had negative impactson operating income and margins.  Theeffect of foreign currency translation had a nominal impact on the group'soperating income. The operating income was negligible as a percentage ofrevenues for 2001 compared to 12% of revenues for 2000.  Excluding the impact of the restructuringand restructuring-related charges in 2001, operating income was 5% of revenues.The Company began taking action in the second quarter of 2001 to reduce costs,first by bringing down one line in Cortland, N.Y. during second quarter andthen by extending the annual third quarter plant shutdown by a few weeks.

*** ***

***Optical Products***

*** ***

*Comparison of2002 and 2001. *Optical Products grouprevenues were $110.1 million in 2002, a decrease of $21.3 million or 16% from2001.  Sales in 2002 were affected byexiting some low margin business, manufacturing difficulties experienced in thefirst part of the year and greater than expected service disruption from thetransfer of production from Azusa to the manufacturing facilities in Ramsey andJakarta.  These manufacturing issueshampered the Company's ability to fully meet customer demand.  Sales in all product categories decreasedfrom 2001 levels.  Polycarbonate salesdecreased 7%, plastic sales decreased 35% and glass sales decreased 14% from2001 sales levels.

 

Operating loss for Optical Products was $3.1 millionfor 2002, compared to operating income of $2.2 million in 2001.  Operating income (loss) in both periods wasimpacted by restructuring or restructuring related charges. The Company stoppedproduction at the Azusa plant in second quarter 2002, closed its residualmarketing and distribution functions in fourth quarter and is currently in theprocess of marketing these facilities for sale. Operating loss in 2002 included$2.8 million in restructuring charges, principally representing severance andrelated costs and write-downs of property, plant and equipment and contractualobligations associated with the closure of the Asuza facility and consolidationof the related operations. Operating income in 2001 was also impacted by costsincurred as a result of restructuring initiatives commencing in the fourthquarter of 2001.  First, operatingincome in 2001 reflected $1.2 million in restructuring charges principallyrepresenting severance and related costs and contractual obligations inconnection with discontinuance of optical products development activities.Second, restructuring related charges included inventory write-offs of $1.0million and other asset write-downs of $1.0 million in 2001 for discounted orphased-out product categories and are reflected in cost of products sold.  These restructuring andrestructuring-related efforts and charges are discussed more fully under"Restructuring Initiatives" above and in Note 2 to the ConsolidatedFinancial Statements - Restructuring. Excluding the restructuring andrestructuring-related charges, operating loss was $0.3 million in 2002, comparedto operating income of $5.3 million in 2001. The decrease in operating incomein 2002 excluding the charges was due to the decrease in sales of the highermargin polycarbonate products and due to manufacturing difficulties experiencedin the early part of the year. These difficulties related to the closure of theAsuza facility, consolidation of the related operations in Jakarta and Ramseyand the initial ramp-up of production in these facilities.

 

*Comparison of 2001 and 2000. *Optical Products group revenueswere $131.4 million in 2001, a decrease of $8.2 million or 6% from 2000.  The decrease was due to soft retail demandand capacity constraints in premium product categories in the first part of theyear and declines in sales in the last part of the year following the events ofSeptember 11, 2001.  Sales of highend products decreased 5% from 2000. Much of the decrease was attributable to declines in sales of mainlinepolycarbonate lenses, SunSport® non-ophthalmic lenses and Tegra®-coated polycarbonate lenses.  Strong sales in the SunRx® premium polarizedlenses (increasing 15% over 2000) offset some of the sales reductions in otherproduct lines.  Sales of glass lenses continueto decline year over year.

 

Operating income of Optical Products was $2.1million for 2001, a decrease of $9.3 million or 82% from 2000.  Operating income in 2001 was reduced by $1.2million in restructuring charges in connection with discontinuance of opticalproducts development activities, as described above. Operating income in 2001was also impacted by costs incurred as a result of restructuring initiativescommencing in the fourth quarter. Inventory write-offs of $1.0 million and other asset write-downs of $1.0million were recorded in 2001 for discounted or phased-out product categoriesand are recorded in cost of products sold. Excluding the restructuring and restructuring-related charges, operatingincome was $5.3 million in 2001, compared to $11.4 million in 2000. Thisdecrease was due in part to reductions in sales of higher margin premiumproducts and higher production costs related to low plant utilization in 2001prior to the transfer of production from the Azusa facility.

** **

**SellingExpenses**

 

Selling expenses were $12.9 million, $16.9 millionand $17.2 million or 5.2%, 5.6% and 4.8% of revenues for 2002, 2001 and 2000,respectively. The decrease in 2002 is due to lower sales in the Optical Groupwhich reduced costs which are directly linked to sales volumes.  Selling expenses in Buckbee-Mears Group'snon-mask operations were also lower due to the restructuring initiatives andsale of the sheet etching business in 2002. The decrease in 2001 was due primarily to lower expenses in theBuckbee-Mears segment as a result of cost reduction efforts, includingpersonnel reductions, initiated mid-year when sales demand began todecline.  The Optical Products group'sselling expenses for 2001 were even with 2000 expenses.

** **

**Administrative Expenses**

** **

Administrative expenses were$6.1 million, $5.0 million and $5.4 million or 2.5%, 1.7% and 1.5% of revenuesfor 2002, 2001 and 2000, respectively. The increase in administrative expenses in 2002 is due to costsassociated with the recruiting and hiring of a new CEO, costs related to thesearch for new board members and increased legal and consulting expensesrelated primarily to amendment of the Company's credit agreement.  The increase in expenses as a percentage ofsales in 2002 is primarily due to the decrease in sales from the previous years.  The decrease in administrative expenses from2000 to 2001 was due to performance-based employee incentive benefits tied tothe Company's earnings, which were incurred in 2000 but not in 2001.

 

**InterestExpense (Income)**

** **

Interest expense was $10.6 million, $11.8 millionand $13.1 million for 2002, 2001 and 2000, respectively.  Interest income was $0.2 million, $0.5million and $0.3 million for 2002, 2001 and 2000, respectively.  Interest expense decreased in both 2002 andin 2001 due to lower overall debt levels and LIBOR rates in those years.  The impact from lower debt levels and lowerLIBOR rates was offset during 2002 by increased credit spreads and fees as aresult of amendments to the Company's senior credit agreement.

** **

**Income Taxes**

 

The Company's effective tax rate, exclusive ofdeferred tax asset valuation reserve adjustments, was 23%, 39% and 30% in 2002,2001 and 2000, respectively.  The changein the tax rates was primarily due to the Company's domestic and foreignearnings mix. Realization of the Company's net deferred tax asset is dependenton future taxable income.  During 2002,the Company increased its deferred tax asset valuation reserve from $14.5million to $28.9 million, the effect of which increased income tax expense by$14.4 million.  The need for thevaluation reserve was driven by projections for future U.S. taxable income,which impacts the potential for realizing the benefits of the Company'scarryovers.  The statutory time periodfor using the carryovers on its income tax returns extends beyond the periodthe Company used to assess impairment for accounting purposes.  If, at some time in the future, it isdetermined that all or a portion of the existing carryovers may be realized,the valuation reserve will be reduced accordingly.

** **

**Seasonality**

 

The Company's earnings have been generally lower inthe first and third quarters due to maintenance shutdowns at the Company's maskproduction facilities during those periods. Also, the seasonality of end products in several markets (televisions,computer monitors and ophthalmic lenses) affects the Company's annual earningspattern.

** **

**Dividends**

 

In August 2002, the Company suspended paymentof cash dividends on its common stock. Cash dividends of one-quarter cent per share were declared in the firstand second quarters of 2002.

 

**Environmental**

 

The Company's operations aresubject to federal, state, local and foreign environmental laws andregulations.  Under the ComprehensiveEnvironmental Response Compensation and Liability Act of 1980, as amended(CERCLA or Superfund), the Company has been designated as a potentiallyresponsible party (PRP) by the United States Environmental Protection Agencywith respect to certain waste sites at which the Company may have had direct orindirect involvement.  Similardesignations have been made by some state environmental agencies underapplicable state environmental laws. Such designations are made regardless of the extent of the Company'sinvolvement.  Such designations havebeen made by the filing of a complaint, the issuance of an administrativedirective or order, or the issuance of a notice or demand letter.  These actions are in various stages ofadministrative or judicial proceedings. They include demands for recovery of past governmental costs and/or forfuture investigative or remedial actions. In many cases, the dollar amount of site costs or the Company's portionof site costs is not specified.  In mostcases, however, the Company has been designated a de minimis party and claimshave been asserted against a number of other entities for the same recovery orother relief as was asserted against the Company.  The Company is currently participating in eight environmentaland/or remedial actions in which final settlement has not been reached.

 

To the extent possible, and with the amount of informationavailable at this time, the Company has evaluated its responsibility for costsand related liability with respect to the above investigations and/or remedialactions, and has recorded reserves for such liability in accordance withgenerally accepted accounting principles. The reserves represent management's best estimate of the expected costs,and management does not believe there are reasonably possible material lossesin excess of the reserves. Therefore, it is the Company's opinion that the Company'sliability with respect to these matters should not have a material adverseeffect on the financial position or the results of operations of theCompany.  In arriving at thisconclusion, the Company has considered, among other things, the payments thathave been made in the past; the factors, such as volume and relative toxicity,ordinarily applied to allocated defense and remedial costs; the probable coststo be paid by the other potentially responsible parties; total projectedremedial costs, to the extent known; existing technology; and currently enactedlaws and regulations.  A portion of thecosts and related liability for these matters has been or will be covered byinsurance or third parties.

 

In September 2002, the Company reached anagreement with the Environmental Protection Agency regarding the ResourceConservation Recovery Act.  Thesettlement relates primarily to past housekeeping practices at the Company'sSt. Paul facility.  Under the settlementagreement, the Company will make four equal payments totaling $0.3 million overthe next two years.  The settlement wasexpensed in third quarter 2002 and the first installment was made in fourthquarter.  An accrued liability of $0.2million is included in accrued expenses on the Company's consolidated balancesheet at December 31, 2002.

 

**FinancialPosition and Liquidity**

** **

Working capital was $44.1million and the current ratio was 1.7 at December 31, 2002, compared to$70.7 million and a current ratio of 2.4 at December 31, 2001.  Accounts receivable balances decreased $7.4million compared to 2001 due primarily to lower sales in both segments from theexit of the computer monitor mask business, the sale of the Company's non-masksheet etching business and the discontinuation of its purchased non-prescriptionsun lens sales.  Inventory levels werelower than 2001 due to initiatives to manage raw materials purchases reducingthe inventory balances on hand. Finished goods balances were also lower in the Buckbee-Mearssegment.  Accounts payable and otherliabilities increased primarily due to extended payment terms with certainvendors in 2002.

 

At December 31, 2002, the Company had $112.3million in debt and the ratio of total debt to total equity was 1.9.  The $29.9 million reduction in debt was dueprimarily to management of and reduction in the Company's working capital in2002.  At December 31, 2001, theCompany had $142.2 million in debt and the ratio of total debt to total equitywas 1.2.

 

In 2002, the Companygenerated $31.7 million of cash flow from operating activities and $6.3 millionfrom sales of assets, including certain property and equipment.  The cash generated from operating activitiesand asset sales was used primarily for debt reduction of $29.9 million andproperty, plant and equipment additions totaling $8.2 million.  In 2001, the Company generated $17.4 millionof cash flow from operating activities. The cash generated from operating activities was used primarily for debtreduction totaling $2.8 million and property, plant and equipment additionstotaling $14.1 million.  In 2000, theCompany generated $36.8 million of cash flow from operating activities.  The cash generated from operating activitieswas used primarily for debt reduction totaling $23.3 million and property,plant and equipment additions totaling $11.9 million.

 

Capital spending in 2003 is planned to beapproximately $11.4 million.  It iscurrently anticipated that 2003 capital expenditures will be financed primarilywith funds from operations.

 

InSeptember 2002, the Company amended and restated its domestic creditagreement (the Agreement) and extended the termination date of the creditAgreement from May 2003 to May 2004. The amendment and restatement of the Agreement reduced the aggregatecommitment from $185 million to $145 million ($110 million of term loans and$35 million of revolving commitment) and converted certain previouslyoutstanding revolving loans to term loans. This Agreement is secured by a pledge of certain shares of common stockof the Company's subsidiaries, an intercompany note from one of the Company'sEuropean holding companies; security interests in certain assets, including butnot limited to, all deposit accounts, receivables, inventories, machinery andequipment and intangible assets, as well as mortgages on its real propertylocated in Ramsey, Minnesota and Cortland, New York.  The agreement incorporates scheduled term loan amortizationpayments of $2.5 million per quarter, which were made in the third and fourthquarters of 2002; and $3.5 million per quarter payable beginning in 2003through the termination date.  TheAgreement also includes a monthly borrowing base calculation, which may impactthe ability of the Company to utilize its total revolving commitment.  The Company's borrowing base under therevolver commitment as of December 31, 2002 was $31.3 million.

 

As ofDecember 31, 2002, there was $111.5 million outstanding under theAgreement with available credit of $22.5 million.  The Company believes that internally generated funds and unusedfinancing sources will be adequate to meet the its financing requirements for2003.  The Company was in compliancewith all covenants under the Agreement at December 31, 2002.

 

The Company'sBuckbee-Mears Europe subsidiary maintains a short-term credit facility inGermany for German and Hungarian operations with total credit of approximately$8.1 million.  As of December 31,2002, $0.7 million was outstanding under this facility and approximately $7.3 millionof available credit reserved.

 

The Company iscurrently assessing alternative financing arrangements in anticipation of theMay 2004 expiration date of its current domestic credit agreement.  There is no assurance that new creditarrangements or alternative financing terms will be available, or if availablewith be on terms comparable to those in the current agreement.

 

 

**Market Risk**

 

***Foreign Currency***

*** ***

A portion of the Company'soperations consists of manufacturing and sales activities in foreignjurisdictions.  The Company manufacturesits products in the United States, Germany, Hungary and Indonesia and purchasesproducts from Asian, as well as other foreign suppliers.  The Company sells its products in the UnitedStates and into various foreign markets. The Company's sales are typically denominated in either the U.S. dollaror the European Euro.  Buckbee-Mearsalso has an indirect exposure to the Japanese yen and the Korean won becauseits most significant competitors are Japanese and Korean.  As a result, the Company's financial resultscould be significantly affected by factors such as changes in foreign currencyexchange rates or weak economic conditions in foreign markets.  In addition, sales of products overseas areaffected by the value of the U.S. dollar relative to other currencies.  Long-term strengthening of the U.S. dollarmay have an adverse effect on these sales and competitive conditions in theCompany's markets and may limit the Company's ability to increase productpricing in times of adverse currency movements.

 

To manage the volatility relating to its directexposures, the Company from time to time will utilize various derivativeinstruments, including foreign currency forward-exchange contracts andcross-currency swaps.  The cross-currencyswaps are accounted for under mark-to-market accounting.  At December 31, 2002 and 2001, theCompany had no outstanding foreign currency forward-exchange contracts.

 

The Company experiences foreign currency gains andlosses, which are reflected on the Company's Statements of Operations, due to thestrengthening and weakening of the U.S. dollar against the currencies of theCompany's foreign subsidiaries and the resulting effect on the valuation ofinter-company and other accounts.  Thenet exchange gain (loss) was $(0.9) million in 2002, $0.2 million in 2001 and$(0.3) million in 2000.  The Companyanticipates that it will continue to incur exchange gains and losses fromforeign operations in the future.

 

The Company's net investment in foreign subsidiarieswith non-U.S. dollar functional currency was $27.9 million and $26.1 million atDecember 31, 2002 and 2001, respectively, translated into U.S. dollars atyear-end exchange rates.  The potentialloss in value resulting from a hypothetical 10% reduction in foreign currencyexchange rates is $2.5 million and $2.4 million in 2002 and 2001,respectively.  The loss, if incurred,would be recorded as a charge to Accumulated Other Comprehensive Income (Loss).

 

During 2002, the U.S. dollar weakened against theEuro.  During 2001 and 2000, the U.S.dollar strengthened against the German mark (DM).  A stronger dollar generally has a negative impact on overseasresults because foreign currency-denominated earnings translate into less U.S.dollars; a weaker dollar generally has a positive translation effect.  However, a significant component of ouroverseas revenue is U.S. dollar based, somewhat mitigating this effect.  As a result, the effect of the change inexchange rates for 2002, 2001 and 2000 did not have a material impact on netearnings.

 

***Interest***

*** ***

Substantially all of the Company's debt andassociated interest expense is sensitive to changes in the level of interestrates.  To mitigate the impact offluctuations in interest rates, the Company from time to time enters intointerest rate swaps to hedge the exposure of a portion of its floating-ratedebt.  The Company's primary interestrate exposure is U.S., and to a lesser extent Euro and yen-based interestrates.  

 

At various dates during 1999 and 2000, the Companyentered into multiple interest rate swap agreements to provide for the Companyto swap a variable interest rate for fixed interest rates ranging from 6.7% to7.1%.  At December 31, 2002, $50million of these swaps remained outstanding with the swaps expiring in equalamounts in May 2003 and June 2003.

 

A hypothetical 100 basis point increase in interestrates would result in a $0.6 million and $0.9 million adverse impact oninterest expense in 2002 and 2001, respectively.

 

 

**Euro CurrencyConversion**

** **

On January 1, 1999, 11 ofthe 15 member countries of the European Union, including Germany, adopted theeuro as their common legal currency. The euro trades on currency exchanges and is available for non-cashtransactions.  From January 1, 1999through January 1, 2002, each of the participating countries was scheduled tomaintain its national (legacy) currency as legal tender for goods andservices.  Beginning January 1,2002, new euro-denominated bills and coins have been issued, and legacycurrencies were withdrawn from circulation by July 1, 2002.  The Company's foreign operating subsidiariesthat were affected by the euro conversion had established plans to address thebusiness issues raised, including the competitive impact of cross-border pricetransparency.  There were no near-termbusiness ramifications of the conversion to Euro; however, the long-termimplications, including any changes or modifications that will need to be madeto business and financial strategies, are still being reviewed.  From an accounting, treasury and computersystem standpoint, the impact from the euro currency conversion did not have amaterial impact on the financial position or results of operations of theCompany.

 

**Cautionary Statements**

 

Certain statements includedin this Management's Discussion and Analysis, as well as other communications,including its filings with the SEC, reports to shareholders, news releases andpresentations to securities analysts or investors, contain forward-lookingstatements made in good faith by the Company pursuant to the "Safe Harbor"provisions of the *Private SecuritiesLitigation Reform Act of 1995.* These statements relate to non-historical information and include,without limitation, any statement that may predict, forecast, indicate or implyfuture results, performance or achievements. We wish to caution the reader notto place undue reliance on any such forward-looking statements.  These statements are not guarantees offuture performance and are subject to a number of risks and uncertaintiesdetailed from time to time in reports filed by BMC with the SEC, including thedisclosure in the Form 10-K under "Risk Factors" and elsewhere inForms 10-K/A and 10-K, that could cause actual results or outcomes to differmaterially from those presently anticipated or projected and include, amongothers, ability to manage working capital and align costs with marketconditions; continued imbalance in supply and demand for computer monitormasks; further aperture mask price declines; slowdown in growth of high-endlens products; rising raw material costs; ability to improve manufacturingyields and operating efficiencies; ability to qualify new products withcustomers; consumer demand for direct-view high-definition television anddigital receivers; competition with alternative technologies and products,including laser surgery for the correction of visual impairment and LCD,plasma, projection and other types of visual displays; ability to sourceplastic lens product requirement from third parties; ability to gain marketshare of polycarbonate products both domestically and abroad, including growthin European sales through the operation of processing laboratories; higher thanexpected restructuring related costs; ability to restructure the Non-MaskOperations and diversify its customer and product base; the effect of regionalor global economic slowdowns; the impact of domestic or global terrorism onconsumer spending choices; adjustments to inventory valuations; liability andother claims asserted against BMC; negative foreign currency fluctuations; andability to recruit and retain key personnel. These factors should not, however, be considered an exhaustivelist.  We do not undertake theresponsibility to update any forward-looking statement that may be made fromtime to time by or on behalf of BMC.

** **

 

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**Item 15.  Exhibits, FinancialStatement Schedules, and Reports on Form 8-K**

 
| **(a)        1.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | **Financial Statements**                                                                         |   |
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | The following items were  included on the pages indicated in the Form 10-K filed March 31, 2003: |
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | Report of Independent  Auditors                                                                  | 45     |
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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | Selected Annual Financial  Data (unaudited)                                                      | 14     |
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**            2.**

**Financial Statement Schedule:**

 

 

 

 

 

The following  financial statement schedule was included on the page indicated in the Form  10-K filed March 31, 2003 and should be read in conjunction with the  consolidated financial statements referenced above:

 

 

 

 

 

Page:

 

 

 

 

II  - Valuation and Qualifying Accounts

50

 

 

 

 

Schedules  other than the one listed above are omitted because of the absence of the  conditions under which they are required or because the information required  is included in the consolidated financial statements or the notes thereto.

 

**            3.**

**Exhibits:**

 

 

 

 

 

Reference is made to  the Exhibit Index contained on pages 16 through 23 of this Form 10-K/A.

 

 

 

 

The following  exhibits filed as a part of this report are management contracts or  compensatory plans or arrangements:

 

 

 

 

10.1

Revised Executive Perquisite/Flex Policy (effective as of  January 1, 1998 and terminated as of December 31, 2002) (incorporated by  reference to Exhibit 10.4 to the Company's Annual Report on Form 10-K for the  year ended December 31, 1998 (File No. 1-8467)).

 

 

 

 

10.6

Restated and Amended  Directors' Deferred Compensation Plan (incorporated by reference to Exhibit  10.15 to the Company's Annual Report on Form 10-K for the year ended  December 31, 1996 (File No. 1-8467)).

 

 

 

 

10.27

Form of Change of  Control Agreement entered into between the Company and Mr. Burke  (incorporated by reference to Exhibit 10.31 to the Company's Annual Report on  Form 10-K for the year ended December 31, 1991 (File No 1-8467)).

 

 

 

 

10.28

Form of Change of  Control Agreement entered into between the Company and Messrs. Carlson,  Dobson, Faber, Petersen and Ms. Linzmeier (incorporated by reference to  Exhibit 10.29 to the Company's Annual Report on Form 10-K for the year ended  December 31, 1999 (File No. 1-8467)).

 

 

 

 

10.30

Employment Agreement by and between the  Company and Paul B. Burke, dated as of January 1, 1999 (incorporated by  reference to Exhibit 10.25 of the Company's Annual Report on Form 10-K for  the year ended December 31, 1998 (File No. 1-8467)).

 

 

 

 

10.29

Employment Agreement by and between the  Company and Curtis E. Petersen, dated December 3, 2001(incorporated by  reference to Exhibit 10.23 to the Company's Annual Report on Form 10-K for  the year ended December 31, 2001 (File No. 1-8467)).

 

 

 

 

10.31

BMC  Industries, Inc. Executive Benefit Plan, effective January 1, 1993  (incorporated by reference to Exhibit 10.22 of the Company's Annual Report on  Form 10-K for the year ended December 31, 1998 (File No. 1-8467)).

 

 

 

 

10.10

First  Declaration of Amendment, effective September 1, 1998, to the BMC  Industries, Inc. Executive Benefit Plan (incorporated by reference to Exhibit  10.12 to the Company's Annual Report on Form 10-K for the year ended  December 31, 1998 (File No. 1-8467)).

 

 

 

 

10.31

Amendment  to Executive Employment Agreement between the Company and Paul B. Burke,  dated April 10, 2002 (incorporated by reference to Exhibit 10.1 to the  Company's Annual Report on Form 10-K/A for the quarter ended March 31, 2002  (File NO. 1-8467)).

 

 

 

 

10.32

Employment  Agreement by and between the Company and Douglas Hepper, dated as of May 14,  2002 (incorporated by reference to Exhibit 10.44 of the Company's Current  Report on Form 8-K, dated June 12, 2002 and filed with the Commission on  June 12, 2002 (File No. 1-8467)).

 

**(b)        Reports on Form 8-K**

 

The Company filed aCurrent Report on Form 8-K, dated October 12, 2002, that reported thecompletion of a Second Amendment and Restatement Agreement amending theCompany's Amended and Restated Credit Agreement dated June 25, 1998.

 

**(c)        Exhibits**

 

The response to thisportion of Item 15 is submitted as a separate section of this Form 10-K/A.

 

**(d)        Financial Statement Schedules**

 

Theresponse to this portion of Item 15 is submitted as a separate section of theForm 10-K filed March 31, 2003.

 

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) ofthe Securities Exchange Act of 1934, the registrant has duly caused thisamendment to be signed on September 5, 2003, on its behalf by the undersigned,thereunto duly authorized.

 

                                                                                    

 

BMC INDUSTRIES, INC.

 

 

                        

By:  /s/Douglas C. Hepper          

                        

            Douglas C. Hepper

                        

            Chairman, President and 

                        

            Chief Executive Officer 

 

 

 

 

 

BMCIndustries, Inc.

ExhibitIndex to Amendment No. 1 to Annual Report on Form 10-K

Forthe Year Ended December 31, 2002

 

 

                                                                        

Exhibit

No.

 

 

Exhibit

 

Method   of Filing

 

3.1

Second Restated Articles

of Incorporation of the Company, as amended.

Incorporated by  reference to Exhibit 3.1 to the Company's Annual Report on Form 10-K for the  year ended December 31, 1994 (File No. 1-8467).

 

3.2

Amendment to the Second Restated Articles of  Incorporation, dated May 8, 1995.

Incorporated by  reference to Exhibit 3.2 to the Company's Annual Report on Form 10-K for the  year ended December 31, 1994 (File No. 1-8467).

 

3.3

Amendment to the Second Restated Articles of  Incorporation, dated October 30, 1995.

Incorporated by  reference to Exhibit 3.1 to the Company's annual report on Form 10-K/A for  the quarter ended September 30, 1995 (File No. 1-8467).

 

3.4

Amendment to the Second Restated Articles of  Incorporation, dated August 7, 1998.

 

Incorporated by  reference to Exhibit 3.4 to the Company's Annual Report on Form 10-K for the  year ended December 31, 1998 (File No. 1-8467).

 

3.5

Articles of Correction to the Second Restated  Articles of Incorporation, dated November 22, 1999.

 

Incorporated by  reference to Exhibit 3.5 to the Company's Annual Report on Form 10-K for the  year ended December 31, 1999 (File No. 1-8467).

3.6

Restated Bylaws of the Company, as amended.

Incorporated by  reference to Exhibit 3.4 to the Company's Annual Report on Form 10-K for the  year ended December 31, 1994 (File No. 1-8467).

 

3.7

Amendment to the Restated Bylaws of the  Company.

 

Incorporated by  reference to Exhibit 3.5 to the Company's Annual Report on Form 10-K for the  year ended December 31, 1997 (File No. 1-8467).

 

3.8

Amendment to the Restated Bylaws of the  Company, dated February 20, 1998.

 

Incorporated by reference  to Exhibit 3.7 to the Company's Annual Report on Form 10-K for the year ended  December 31, 1998 (File No. 1-8467).

4.1

Specimen Form of the Company's Common Stock  Certificate.

 

Incorporated by  reference to Exhibit 4.3 to the Company's Registration Statement on Form S-2  (File No. 2-83809).

 

4.2

Form of Share Rights Agreement, dated as of  June 30, 1998, between the Company and Norwest Bank, National  Association, as Rights Agent.

 

Incorporated by  reference to Exhibit 1 to the Company's Registration Statement on Form 8-A,  dated July 14, 1998.

10.1

Revised Executive Perquisite/Flex Policy  (effective as of January 1, 1998 and terminated on December 31, 2002).

 

Incorporated by  reference to Exhibit 10.4 to the Company's Annual Report on Form 10-K for the  year ended December 31, 1998 (File No. 1-8467). 

 

10.2

BMC Industries, Inc. Savings and Profit  Sharing Plan, 2001 Revision, effective January 1, 2001.

 

Filed with the Form  10-K for the year ended December 31, 2003, filed March 31, 2003.

10.3

First Declaration of Amendment, effective  December 31, 2001, to the BMC Industries, Inc. Savings and Profit  Sharing Plan, 2001 Revision.

 

Filed with the Form  10-K for the year ended December 31, 2003, filed March 31, 2003.

10.4

Second Declaration of Amendment, effective  January 1, 2002, to the BMC Industries, Inc. Savings and Profit Sharing Plan,  2001 Revision.

 

Filed with the Form  10-K for the year ended December 31, 2003, filed March 31, 2003.

10.5

Third Declaration of Amendment, dated  December 31, 2002, to the BMC Industries, Inc. Savings Profit Sharing  Plan, 2001 Revision.

 

Filed with the Form  10-K for the year ended December 31, 2003, filed March 31, 2003.

10.6

Restated and Amended Directors' Deferred  Compensation Plan.

 

Incorporated by  reference to Exhibit 10.15 to the Company's Annual Report on Form 10-K for  the year ended December 31, 1996 (File No. 1-8467).

 

10.7

Restated and Amended 1994 Stock Incentive  Plan, effective May 11, 2000.

Incorporated by  reference to exhibit 10.1 to the Company's Annual Report on Form 10-K/A for  the quarter ended March 31, 2000 (File No. 1-8467).

 

10.8

Amendment No. 1 to the Restated and Amended  1994 Stock Incentive Plan, dated August 3, 2000.

Incorporated by  reference to Exhibit 10.1 to the Company's Annual Report on Form 10-K/A for  the quarter ended June 30, 2000 (File No. 1-8467).

 

10.9

BMC Industries, Inc. Executive Benefit Plan,  effective January 1, 1993.

 

Incorporated by  reference to Exhibit 10.11 to the Company's Annual Report on Form 10-K for  the year ended December 31, 1998 (File No. 1-8467).

 

10.10

First Declaration of Amendment to the BMC  Industries Executive Benefit Plan, effective September 1, 1998.

 

Incorporated by  reference to Exhibit 10.12 to the Company's Annual Report on Form 10-K for  the year ended December 31, 1998 (File No. 1-8467).

 

10.11

Lease Agreement, dated November 20, 1978,  between Control Data Corporation and the Company.

 

Incorporated by  reference to Exhibit 10.9 to the Company's Registration Statement on Form S-2  (File No. 2-79667).

10.12

Amendment to Lease Agreement, dated  December 27, 1983, between Control Data Corporation and the Company.

 

Incorporated by  reference to Exhibit 10.24 to the Company's Annual Report on Form 10-K for  the year ended December 31, 1983 (File No. 1-8467).

 

10.13

Amendment to Lease Agreement, dated April 9,  1986, between Control Data Corporation and the Company.

 

Incorporated by  reference to Exhibit 10.15 to the Company's Annual Report on Form 10-K for  the year ended December 31, 1987 (File No. 1-8467).

 

10.14

Amendment to Lease Agreement, dated April 12,  1989, between GMT Corporation (as successor in interest to Control Data  Corporation) and the Company.

 

Incorporated by  reference to Exhibit 10.14 to the Company's Annual Report on Form 10-K for  the year ended December 31, 1989 (File No. 1-8467).

10.15

Amendment to Lease Agreement, dated March 19,  1990, between GMT Corporation and the Company.

 

Incorporated by  reference to Exhibit 10.15 to the Company's Annual Report on Form 10-K for  the year ended December 31, 1989 (File No. 1-8467).

10.16

Amendment to Lease Agreement, dated May 17,  1993, between GMT Corporation and the Company.

 

Incorporated by  reference to Exhibit 10.20 to the Company's Annual Report on Form 10-K for  the year ended December 31, 1993 (File No. 1-8467).

10.17

Amendment of Lease, dated April 6, 1994  by and between GMT Corporation and the Company.

 

Incorporated by  reference to Exhibit 10.23 to the Company's Annual Report on Form 10-K for  the year ended December 31, 1994 (File No. 1-8467).

 

10.18

Waiver of Condition Precedent, dated  July 29, 1994, by and between GMT Corporation and the Company.

 

Incorporated by  reference to Exhibit 10.24 to the Company's Annual Report on Form 10-K for  the year ended December 31, 1994 (File No. 1-8467).

 

10.19

Amendment of Lease, dated September 25,  1997 by and between GMT Corporation and the Company.

 

Incorporated by  reference to Exhibit 10.34 to the Company's Annual Report on Form 10-K for  the year ended December 31, 1997 (File No. 1-8467).

10.20

Amendment of Lease, dated August 1, 1998  by and between GMT Corporation and the Company.

 

Incorporated by  reference to Exhibit 10.26 to the Company's Annual Report on Form 10-K for  the year ended December 31, 1999 (File No. 1-8467).

 

10.21

Amendment of Lease, dated August 1, 1998  by and between GMT Corporation and the Company.

 

Incorporated by  reference to Exhibit 10.27 to the Company's Annual Report on Form 10-K for  the year ended December 31, 1999 (File No. 1-8467).

 

10.22

Notice of Reduction of Leased Space, dated  March 8, 1999, from the Company to GMT Corporation.

 

Incorporated by  reference to Exhibit 10.17 to the Company's Annual Report on Form 10-K for  the year ended December 31, 2001 (File No. 1-8467).

 

10.23

Notice  of Reduction of Leased Space, dated July 20, 1999, from the Company to  GMT Corporation.

 

Incorporated  by reference to Exhibit 10.18 to the Company's Annual Report on Form 10-K for  the year ended December 31, 2001 (file No. 1-8467).

 

10.24

Notice of Reduction of Leased Space, dated  June 14, 2000, from the Company to GMT Corporation.

 

Incorporated by  reference to Exhibit 10.19 to the Company's Annual Report on Form 10-K for  the year ended December 31, 2001 (File No. 1-8467).

10.25

Notice of Reduction of Leased Space, dated May  4, 2001, from the Company to GMT Corporation.

 

Incorporated by  reference to Exhibit 10.20 to the Company's Annual Report on Form 10-K for  the year ended December 31, 2001 (File No. 1-8467).

 

10.26

Notice of Termination of Leased PS-3 Space,  dated January 14, 2003, from the Company to GMT Corporation

 

Filed with the Form  10-K for the year ended December 31, 2003, filed March 31, 2003.

10.27

Form of Change of Control Agreement entered  into between the Company and Mr. Burke.

 

Incorporated by  reference to Exhibit 10.31 to the Company's Annual Report on Form 10-K for  the year ended December 31, 1991 (File No. 1-8467).

 

10.28

Form of Change of Control Agreement entered  into between the Company and Messrs. Carlson, Dobson, Faber and Petersen and  Ms. Linzmeier.

 

Incorporated by  reference to Exhibit 10.29 to the Company's Annual Report on Form 10-K for  the year ended December 31, 1999 (File No. 1-8467).

10.29

Employment Agreement by and between the  Company and Curtis E. Petersen, dated December 3, 2001 

 

Incorporated by  reference to Exhibit 10.23 to the Company's Annual Report on Form 10-K for  the year ended December 31, 2001 (File No. 1-8467).

 

10.30

Employment Agreement, by and between the  Company and Paul B. Burke, dated as of January 1, 1999.

 

Incorporated by  reference to Exhibit 10.25 to the Company's Annual Report on Form 10-K for  the year ended December 31, 1998 (File No. 1-8467).

 

10.31

Amendment to Executive Employment Agreement  between BMC Industries, Inc. and Paul B. Burke, dated April 10, 2002.

 

Incorporated by  reference to Exhibit 10.1 to the Company's Annual Report on Form 10-K/A for  the quarter ended March 31, 2002 (File No. 1-8467).

 

10.32

Employment Agreement, dated as of May 14,  2002, between the Company and Douglas Hepper.

 

Incorporated by  referenced to Exhibit 10.44 to the Company's Current Report on Form 8-K,  dated June 12, 2002 and filed with the Commission on June 12, 2002  (File No. 1-8467).

 

10.33

Second Amendment and Restatement Agreement,  dated as of October 12, 2001, by and among the Company, Bankers Trusty  Company as Administrative Agent, Bank One, NA, as Documentation Agent and  Various Lending Institutions.

 

Incorporated by  reference to Exhibit 10.46 to the Company's Current Report on Form 8-K dated  October 12, 2001 and filed with the Commission on October 24, 2001  (File No. 1-8467).

10.34

Security Agreement, dated as of  October 12, 2001, between the Company, Bankers Trust Company as  Administrative Agent, and U.S. Bank National Association

 

Incorporated by  reference to Exhibit 10.47 to the Company's Current Report on Form 8-K dated  October 12, 2001 and filed with the Commission on October 24, 2001  (File No. 1-8467).

10.35

Subsidiary Guarantor Security Agreement, dated  as of October 12, 2001, among Vision-Ease Lens, Inc., Vision-Ease Lens  Azusa, Inc., Bankers Trust Company, as Administrative Agent and U.S. Bank  National Association.

 

Incorporated by  reference to Exhibit 10.48 to the Company's Current Report on Form 8-K dated  October 12, 2001 and filed with the Commission on October 24, 2001  (File No. 1-8467).

10.36

Amended and Restated Subsidiary Guarantee  Agreement, dated as of October 12, 2001, made by Vision-Ease Lens, Inc.  and Vision-Ease Lens Azusa, Inc.

 

Incorporated by  reference to Exhibit 10.49 to the Company's Current Report on Form 8-K dated  October 12, 2001 and filed with the Commission on October 24, 2001  (File No. 1-8467).

10.37

Second Amended and Restated Agreement, dated  as of October 12, 2001, made by the Company to Bankers Trust Company, as  Collateral Agent.

 

Incorporated by  reference to Exhibit 10.50 to the Company's Current Report on Form 8-K dated  October 12, 2001 and filed with the Commission on October 24, 2001  (File No. 1-8467).

 

10.38

Third Amended and Restated Credit Agreement,  dated as of September 27, 2002, among the Company, Deutsche Bank Trust Company  Americas, as Administrative Agent and Bank One, NA, as Documentation Agent  and Various Lending Institutions.

 

Incorporated by  reference to Exhibit 10.45 to the Company's Current Report on Form 8-K dated  September 27, 2002 and filed with the Commission on       October 12, 2002 (File No.  1-8467).

10.39

Amended and Restated Security Agreement, dated  as of September 27, 2002, between the Company, Deutsche Bank trust  Company Americas, as Administrative Agent and U.S. Bank National Association.

 

Incorporated by  reference to Exhibit 10.46 to the Company's Current Report on Form 8-K dated  September 27, 2002 and filed with the Commission on October 12,  2002 (File No. 1-8467).

10.40

Amended and Restated Subsidiary Guarantor  Security Agreement, dated as of September 27, 2002 between Vision-Ease  Lens, Inc., Vision-Ease Lens, Azusa, Inc. Deutsche Bank Trust Company  Americas, as Administrative Agent and U.S. Bank National Association.

 

Incorporated by  reference to Exhibit 10.47 to the Company's Current Report on Form 8-K dated  September 27, 2002 and filed with the Commission on October 12,  2002 (File No. 1-8467).

10.41

First Amendment to Mortgage, effective as of  September 27, 2002, by and between Vision-Ease Lens, Inc. and Deutsche  Bank Trust Company Americas, as Administrative Agent.

 

Incorporated by  reference to Exhibit 10.50 to the Company's Current Report on Form 8-K dated  September 27, 2002 and filed with the Commission on October 12,  2002 (File No. 1-8467).

10.42

Mortgage, Assignment of Leases and Rents, and  Security Agreement, dated as of September 27, 2002, made by the Company  and Cortland County Industrial Development Agency to Deutsche Bank Trust  Company Americas, in its capacity as Administrative Agent under the Credit  Agreement.

 

Incorporated by reference  to Exhibit 10.51 to the Company's Current Report on Form 8-K dated  September 27, 2002 and filed with the Commission on October 12,  2002 (File No. 1-8467).

10.43

Mortgage Assignment of Leases and Rents and  Fixture Filing, dated as of October 12, 2001, made by Vision-Ease Lens,  Inc. to Bankers Trust Company, as Administrative Agent.

 

Incorporated by  reference to Exhibit 10.51 to the Company's Current Report on Form 8-K dated  October 12, 2001 and filed with the Commission on October 24, 2001  (File No. 1-8467).

10.44

Lease, dated October 29, 1997, by and  among the Company and Meridian Crossings LLC (d/b/a Told Development  Company).

 

Incorporated by  reference to Exhibit 10.3 to the Company's annual Report on Form 10-K/A for  the quarter ended September 30, 1997 (File No. 1-8467).

 

10.45

First Amendment to Lease, dated  March 5, 2002, between OTR, an Ohio general partnership, acting as the duly  authorized nominee of the Board of the State Teachers Retirement System of  Ohio and the Company.

 

Incorporated by reference  to Exhibit 10.42 to the Company's Annual Report on Form 10-K for the year  ended December 31, 2001 (File No. 1-8467).

10.46

Commercial  Lease, dated September 26, 2000, between Minnesota Logistics II, LLC and  Vision-Ease Lens, Inc.

Incorporated  by reference to Exhibit 10.43 to the Company's Annual Report on Form 10-K for  the year ended December 31, 2001 (File No. 1-8467).

 

10.47

The Seventh Restated  Graphic Communications  International Union, Twin Cities Local 6a -

Buckbee-Mears Pension Plan, Generally  Effective January 1, 2001.

 

Filed with the Form  10-K for the year ended December 31, 2003, filed March 31, 2003.

10.48
  Amendment  One, to the Seventh Restated Graphic Communications International Union, Twin  Cities Local 6a - Buckbee-Mears Pension Plan  
 

Filed with the Form  10-K for the year ended December 31, 2003, filed March 31, 2003.

21.1

Subsidiaries of the Registrant.

 

Filed with the Form  10-K for the year ended December 31, 2003, filed March 31, 2003.

 

23.1

Consent of Ernst & Young LLP, Independent  Auditors.

 

Filed with the Form  10-K for the year ended December 31, 2003, filed March 31, 2003.

 

31.1

Certification of CEO pursuant to Securities  Exchange Act Rules 13a-15(e) and 15d-15(e) as adopted pursuant to Section 302  of the Sarbanes-Oxley Act of 2002

 

Filed Electronically  herewith.

31.2

Certification  of CFO pursuant to Securities Exchange Act Rules 13a-15(e) and 15d-15(e) as  adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

 

Filed Electronically  herewith

32.1

Certification of CEO and CFO pursuant to 18  U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley  Act of 2002

 

Filed Electronically  herewith

 

                                                                        

Exhibit 31.1

 

**CERTIFICATION**

** **

I, Douglas C. Hepper, certifythat:

 

1.    I have reviewed this annual report on Form10-K/A of BMC Industries, Inc.;

 

2.   Based on my knowledge, thisannual report does not contain any untrue statement of a material fact or omitto state a material fact necessary to make the statement made, in light of thecircumstances under which such statements were made, not misleading withrespect to the period covered by this annual report;

 

3.  Based on my knowledge, thefinancial statements, and other financial information included in this annualreport, fairly present in all material respects the financial condition,results of operations and cash flows of the registrant as of, and for, theperiods presented in this annual report;

 

4.  BMC Industries, Inc.'s othercertifying officer(s) and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)and 15d-15(e)) for BMC Industries, Inc., and have:

 

a.   designed such disclosurecontrols and procedures, or caused such disclosure controls and procedures tobe designed under our supervision, to ensure that material information relatingto BMC Industries, Inc., including its consolidated subsidiaries, is made knownto us by others within those entities, particularly during the period in whichthis annual report is being prepared;

b.   evaluated the effectivenessof BMC Industries, Inc.'s disclosure controls and procedures and presented inthis report our conclusions about the effectiveness of the disclosure controlsand procedures, as of the end of the period covered by this report based onsuch evaluation; and 

c.   disclosed in this reportany change in BMC Industries, Inc.'s internal control over financial reportingthat occurred during BMC Industries, Inc.'s most recent fiscal quarter that hasmaterially affected, or is reasonably likely to materially affect, BMCIndustries, Inc.'s internal control over financial reporting;

5.  BMC Industries, Inc.'s othercertifying officer(s) and I have disclosed, based on our most recent evaluationof internal control over financial reporting, to BMC Industries, Inc.'sauditors and the audit committee of BMC Industries, Inc.'s board of directors(or persons performing the equivalent functions):

a.   all significantdeficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adverselyaffect BMC Industries, Inc.'s ability to record, process, summarize and reportfinancial information; and 

 

b.   any fraud, whether or notmaterial, that involves management or other employees who have a significantrole in BMC Industries, Inc.'s internal control over financial reporting.

 

Date:  September 5, 2003

 /s/Douglas C. Hepper                       

 

     Douglas C. Hepper

 

     Chief Executive Officer

 

                                                                                                                                                                     Exhibit31.2

**CERTIFICATION**

 

I, Curtis E. Petersen, certifythat:

 

1.    I have reviewed this annual report on Form10-K/A of BMC Industries, Inc.;

 

2.   Based on my knowledge, thisannual report does not contain any untrue statement of a material fact or omitto state a material fact necessary to make the statement made, in light of thecircumstances under which such statements were made, not misleading withrespect to the period covered by this annual report;

 

3.   Based on my knowledge, thefinancial statements, and other financial information included in this annual report,fairly present in all material respects the financial condition, results ofoperations and cash flows of the registrant as of, and for, the periodspresented in this annual report;

 

4.   BMC Industries, Inc.'s othercertifying officer(s) and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e)and 15d-15(e)) for BMC Industries, Inc., and have:

a.   designed such disclosurecontrols and procedures, or caused such disclosure controls and procedures tobe designed under our supervision, to ensure that material information relatingto BMC Industries, Inc., including its consolidated subsidiaries, is made knownto us by others within those entities, particularly during the period in whichthis annual report is being prepared;

 

b.   evaluated the effectivenessof BMC Industries, Inc.'s disclosure controls and procedures and presented inthis report our conclusions about the effectiveness of the disclosure controlsand procedures, as of the end of the period covered by this report based onsuch evaluation; and 

c.   disclosed in this reportany change in BMC Industries, Inc.'s internal control over financial reportingthat occurred during BMC Industries, Inc.'s most recent fiscal quarter that hasmaterially affected, or is reasonably likely to materially affect, BMCIndustries, Inc.'s internal control over financial reporting;

5.   BMC Industries, Inc.'s othercertifying officer(s) and I have disclosed, based on our most recent evaluationof internal control over financial reporting, to BMC Industries, Inc.'sauditors and the audit committee of BMC Industries, Inc.'s board of directors(or persons performing the equivalent functions):

a.   all significantdeficiencies and material weaknesses in the design or operation of internalcontrol over financial reporting which are reasonably likely to adverselyaffect BMC Industries, Inc.'s ability to record, process, summarize and reportfinancial  information; and

 

b.   any fraud, whether or notmaterial, that involves management or other employees who have a significantrole in BMC Industries, Inc.'s internal controls; and

 

Date:    September 5, 2003              

/s/ Curtis E. Petersen                        

 

     Curtis E. Petersen

 

     Chief Financial Officer

Exhibit 32.1

 

 

CERTIFICATION PURSUANT TO

18 U.S.C. §1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF2002

 

 

 

Inconnection with the Annual Report of BMC Industries, Inc. (the"Company") on Form 10-K/A for the period ended December 31, 2003 asfiled with the Securities and Exchange Commission on the date hereof (the"Report"), we, Douglas C. Hepper, Chief Executive Officer of theCompany, and Curtis E. Petersen, Chief Financial Officer of the Company,certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to Section 906 of theSarbanes-Oxley Act of 2002, that:

 

1.  The Report fully complies with therequirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934;and

 

2.  The information contained in the Reportfairly presents, in all material respects, the financial condition and resultsof operations of the Company.

 

 

 

 

 

/s/Douglas C. Hepper                 

 

Douglas C. Hepper

 

Chief Executive Officer

 

 

 

September 5, 2003

 

 

 

 

 

/s/Curtis E. Petersen                  

 

Curtis E. Petersen

 

Chief Financial Officer

 

 

 

September 5, 2003

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