<PAGE> 1
------------------------------------------------------------------------------
                    U.S. Securities and Exchange Commission
                            Washington, D.C. 20549
          ------------------------------------------------------------


                                  Form 10-Q

(Mark One)


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

           For the quarterly period ended September 30, 2001

                                      or

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

           For the transition period from            to
                                          ----------    ----------

                        Commission file number 0-23898
          ------------------------------------------------------------


                             MITY ENTERPRISES, INC.
            (Exact name of registrant as specified in its charter)

               Utah                                            87-0448892
(State or other jurisdiction of                             (I.R.S. Employer
 incorporation or organization)                            Identification No.)

                             1301 West 400 North
                               Orem, Utah 84057
                   (Address of principal executive offices)

                  Registrant's telephone number:  (801) 224-0589

                                     N/A
  (Former name, former address and former fiscal year, if changed since last
                                   report)

          ------------------------------------------------------------

     Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to
such filing requirements for the past 90 days.  Yes   x    No

     There were 5,104,282 shares of the registrant's Common Stock, par value
$.01 per share, outstanding on November 5, 2001.

<PAGE> 2
                         PART I:  FINANCIAL INFORMATION

Item 1.  Financial Statements
                             MITY ENTERPRISES, INC.
                    CONDENSED CONSOLIDATED BALANCE SHEETS
                                  (unaudited)
                                                SEPTEMBER 30,      MARCH 31,
ASSETS                                              2001             2001
                                                ------------     ------------
Current assets:
  Cash and cash equivalents. . . . . . . . .     $ 5,586,000      $ 4,857,000
  Available-for-sale securities. . . . . . .       4,943,000        1,180,000
  Accounts receivable, less allowances of
    $320,000 at September 30, 2001 and
    $302,000 at March 31, 2001 . . . . . . .       4,817,000        4,860,000
  Inventories. . . . . . . . . . . . . . . .       1,477,000        1,525,000
  Prepaid expenses and other current assets.         471,000        1,244,000
  Deferred income taxes, current . . . . . .       3,307,000        1,698,000
  Net current assets of discontinued
    operations . . . . . . . . . . . . . . .       2,291,000        5,754,000
                                                ------------     ------------
Total current assets . . . . . . . . . . . .      22,892,000       21,118,000
Property and equipment, net. . . . . . . . .       6,484,000        6,207,000
Deferred income taxes. . . . . . . . . . . .         435,000          590,000
Intangible assets, net . . . . . . . . . . .         971,000        1,010,000
Net noncurrent assets of discontinued
  operations . . . . . . . . . . . . . . . .       1,302,000        3,362,000
                                                ------------     ------------
Total assets . . . . . . . . . . . . . . . .     $32,084,000      $32,287,000
                                                ============     ============
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
  Accounts payable . . . . . . . . . . . . .     $ 2,086,000        2,420,000
  Accrued expenses and other current
    liabilities. . . . . . . . . . . . . . .       3,588,000        2,398,000
                                                ------------     ------------
Total current liabilities. . . . . . . . . .       5,674,000        4,818,000

COMMITMENTS AND CONTINGENCIES. . . . . . . .            --               --
Stockholders' equity:
    Preferred stock, par value $.10 per
      share; authorized 3,000,000 shares; no
      shares issued and outstanding. . . . .            --               --
    Common stock, par value $.01 per share;
      authorized 10,000,000 shares; issued
      and outstanding 5,104,282 at Sept. 30,
      2001 and 5,083,796 at March 31, 2001 .          51,000           51,000
    Additional paid-in capital . . . . . . .      11,829,000       11,686,000
    Retained earnings. . . . . . . . . . . .      14,579,000       15,796,000
    Accumulated other comprehensive loss . .         (49,000)         (64,000)
                                                ------------     ------------
  Total stockholders' equity . . . . . . . .      26,410,000       27,469,000
                                                ------------     ------------
Total liabilities and stockholders' equity .     $32,084,000      $32,287,000
                                                ============     ============

         See accompanying notes to unaudited condensed consolidated
                            financial statements.
<PAGE> 3
                              MITY ENTERPRISES, INC.
              CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
                                  (unaudited)
                                                  THREE MONTHS ENDED SEPT. 30,
                                                      2001           2000
                                                  ------------   ------------
Net sales . . . . . . . . . . . . . . . . . . . .  $10,132,000    $10,815,000
Cost of products sold . . . . . . . . . . . . . .    6,060,000      6,625,000
                                                  ------------   ------------
Gross profit. . . . . . . . . . . . . . . . . . .    4,072,000      4,190,000
Expenses:
  Selling . . . . . . . . . . . . . . . . . . . .    1,629,000      1,692,000
  General and administrative. . . . . . . . . . .      503,000        451,000
  Research and development. . . . . . . . . . . .      305,000        247,000
                                                  ------------   ------------
Total expenses. . . . . . . . . . . . . . . . . .    2,437,000      2,390,000
                                                  ------------   ------------
Income from continuing operations . . . . . . . .    1,635,000      1,800,000
Other income (expense):
  Interest expense. . . . . . . . . . . . . . . .         --          (17,000)
  Interest income . . . . . . . . . . . . . . . .       93,000          3,000
  Other . . . . . . . . . . . . . . . . . . . . .       34,000         (1,000)
                                                  ------------   ------------
Total other income, net . . . . . . . . . . . . .      127,000        (15,000)
                                                  ------------   ------------
Income from continuing operations before
  provision for income taxes. . . . . . . . . . .    1,762,000      1,785,000
Income tax expense. . . . . . . . . . . . . . . .      675,000        679,000
                                                  ------------   ------------
Net income from continuing operations . . . . . .    1,087,000      1,106,000
Discontinued operations (Note 7):
  Loss from discontinued operations (net of
    applicable income taxes of $750,000 for the
    period ended September 30, 2000). . . . . . .         --       (1,224,000)
                                                  ------------   ------------
Net income (loss) . . . . . . . . . . . . . . . .  $ 1,087,000    $  (118,000)
                                                  ============   ============
Basic earnings per share from continuing
    operations. . . . . . . . . . . . . . . . . .  $      0.21    $      0.22
Basic loss per share from discontinued operations         --            (0.24)
                                                  ------------   ------------
Basic earnings (loss) per share . . . . . . . . .  $      0.21    $     (0.02)
                                                  ============   ============
Weighted average number of common shares - basic.    5,104,282      5,074,039
                                                  ============   ============

Diluted earnings per share from continuing
    operations. . . . . . . . . . . . . . . . . .  $      0.21    $      0.21
Diluted loss per share from discontinued
    operations. . . . . . . . . . . . . . . . . .         --            (0.23)
                                                  ------------   ------------
Diluted earnings (loss) per share . . . . . . . .  $      0.21    $     (0.02)
                                                  ============   ============
Weighted average number of common and common
 equivalent shares - diluted. . . . . . . . . . .    5,221,120      5,213,106
                                                  ============   ============

         See accompanying notes to unaudited condensed consolidated
                            financial statements.
<PAGE> 4
                            MITY ENTERPRISES, INC.
              CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
                                  (unaudited)
                                                   SIX MONTHS ENDED SEPT. 30,
                                                      2001           2000
                                                  ------------   ------------
Net sales . . . . . . . . . . . . . . . . . . . .  $21,182,000    $21,746,000
Cost of products sold . . . . . . . . . . . . . .   12,487,000     13,312,000
                                                  ------------   ------------
Gross profit. . . . . . . . . . . . . . . . . . .    8,695,000      8,434,000
Expenses:
  Selling . . . . . . . . . . . . . . . . . . . .    3,375,000      3,265,000
  General and administrative. . . . . . . . . . .    1,072,000        934,000
  Research and development. . . . . . . . . . . .      597,000        439,000
                                                  ------------   ------------
Total expenses. . . . . . . . . . . . . . . . . .    5,044,000      4,638,000
                                                  ------------   ------------
Income from continuing operations . . . . . . . .    3,651,000      3,796,000
Other income (expense):
  Interest expense. . . . . . . . . . . . . . . .         --          (22,000)
  Interest income . . . . . . . . . . . . . . . .      163,000         24,000
  Other . . . . . . . . . . . . . . . . . . . . .       27,000          8,000
                                                  ------------   ------------
Total other income, net . . . . . . . . . . . . .      190,000         10,000
                                                  ------------   ------------
Income from continuing operations before
  provision for income taxes. . . . . . . . . . .    3,841,000      3,806,000
Income tax expense. . . . . . . . . . . . . . . .    1,479,000      1,451,000
                                                  ------------   ------------
Net income from continuing operations . . . . . .    2,362,000      2,355,000
Discontinued operations (Note 7):
  Loss from discontinued operations (net of
    applicable income taxes of $166,000 and
    $1,251,000 for the periods ended September
    30, 2001 and 2000). . . . . . . . . . . . . .     (271,000)    (2,042,000)
  Estimated loss on disposal (net of applicable
    income taxes of $1,545,000) . . . . . . . . .   (3,256,000)          --
                                                  ------------   ------------
Net income (loss) . . . . . . . . . . . . . . . .  $(1,165,000)   $   313,000
                                                  ============   ============
<PAGE> 5
Basic earnings per share from continuing
    operations. . . . . . . . . . . . . . . . . .  $      0.46    $      0.46
Basic loss per share from discontinued operations        (0.05)         (0.40)
Basic loss per share on disposal of
    discontinued operations . . . . . . . . . . .        (0.64)          --
                                                  ------------   ------------
Basic earnings (loss) per share . . . . . . . . .  $     (0.23)   $      0.06
                                                  ============   ============
Weighted average number of common shares - basic.    5,106,560      5,072,103
                                                  ============   ============
Diluted earnings per share from continuing
    operations. . . . . . . . . . . . . . . . . .  $      0.45    $      0.45
Diluted loss per share from discontinued
    operations. . . . . . . . . . . . . . . . . .        (0.05)         (0.39)
Diluted loss per share on disposal of
    discontinued operations . . . . . . . . . . .        (0.62)          --
                                                  ------------   ------------
Diluted earnings (loss) per share . . . . . . . .  $     (0.22)   $      0.06
                                                  ============   ============
Weighted average number of common and common
 equivalent shares - diluted. . . . . . . . . . .    5,224,747      5,252,452
                                                  ============   ============

         See accompanying notes to unaudited condensed consolidated
                            financial statements.
<PAGE> 6
                             MITY ENTERPRISES, INC.
               CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                                  (unaudited)
                                                   SIX MONTHS ENDED SEPT. 30,
                                                      2001           2000
                                                  ------------   ------------
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss). . . . . . . . . . . . . . . .   $(1,165,000)   $   313,000
Adjustments to reconcile net income to net cash
  provided by operating activities:
    Net loss from discontinued operations. . . .     3,527,000      2,042,000
    Depreciation and amortization. . . . . . . .       575,000        469,000
    Deferred tax benefit . . . . . . . . . . . .    (1,453,000)       (35,000)
    Gain on disposal of equipment. . . . . . . .          --           (1,000)
    Tax benefit from exercise of stock options .          --          633,000
    Changes in assets and liabilities (net of
     effects from purchase of DO Group):
      Accounts receivable. . . . . . . . . . . .        44,000     (1,180,000)
      Inventories. . . . . . . . . . . . . . . .        48,000       (108,000)
      Prepaid expenses and other current assets        773,000       (304,000)
      Accounts payable . . . . . . . . . . . . .      (333,000)    (1,384,000)
      Accrued expenses and other current
       liabilities . . . . . . . . . . . . . . .     1,191,000     (1,620,000)
                                                  ------------   ------------
Net cash provided by (used in) continuing
  operations . . . . . . . . . . . . . . . . . .     3,207,000     (1,175,000)
Net cash provided by (used in) discontinued
  operations . . . . . . . . . . . . . . . . . .     1,995,000       (607,000)
                                                  ------------   ------------
Net cash provided by (used in) operating
  activities . . . . . . . . . . . . . . . . . .     5,202,000     (1,782,000)
                                                  ------------   ------------
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of available-for-sale securities . . .    (6,204,000)          --
Sales of available-for-sale securities . . . . .     2,459,000           --
Proceeds from sales of property & equipment. . .          --            2,000
Decrease in note receivable from affiliate . . .          --            8,000
Purchases of property and equipment. . . . . . .      (814,000)    (1,470,000)
Purchase of DO Group, (net of cash acquired) . .          --       (2,127,000)
                                                  ------------   ------------
Net cash used in continuing operations . . . . .    (4,559,000)    (3,587,000)
Net cash used in discontinued operations . . . .           -          (66,000)
                                                  ------------   ------------
Net cash used in investing activities. . . . . .    (4,559,000)    (3,653,000)
                                                  ------------   ------------
CASH FLOWS FROM FINANCING ACTIVITIES
Net proceeds from exercise of stock options. . .       166,000      2,353,000
Purchase and retirement of common stock. . . . .       (74,000)      (449,000)
Increase in bank line of credit. . . . . . . . .          --          735,000
                                                  ------------   ------------
Net cash provided by continuing operations . . .        92,000      2,639,000
Net cash used in discontinued operations . . . .           -       (2,563,000)
                                                  ------------   ------------
Net cash provided by financing activities. . . .        92,000         76,000
                                                  ------------   ------------
<PAGE> 7
Effect of exchange rate changes on cash. . . . .        (6,000)        (1,000)
                                                  ------------   ------------
Net increase (decrease) in cash and cash
  equivalents. . . . . . . . . . . . . . . . . .       729,000     (5,360,000)
Cash and cash equivalents at beginning of period     4,857,000      6,141,000
                                                  ------------   ------------
CASH AND CASH EQUIVALENTS AT END OF PERIOD . . .   $ 5,586,000    $   781,000
                                                  ============   ============

         See accompanying notes to unaudited condensed consolidated
                            financial statements.
<PAGE> 8

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
                                                  SIX MONTHS ENDED SEPT. 30,
                                                    2001             2000
                                                ------------     ------------
Cash paid during the period for
  income taxes                                  $ 263,000        $  962,000

Cash paid during the period for interest              --             19,000



SUPPLEMENTAL SCHEDULE OF NONCASH INVESTING AND FINANCING ACTIVITIES:

In April of 2000, the Company acquired the remaining 50.1 percent interest in
the DO Group, Inc. for $2,127,000 in cash and 40,905 shares of the Company's
common stock valued at the date of purchase at $678,000.  These amounts, when
added to its previous net investment of $1,412,000, brought the Company's
total investment to $4,217,000.  In conjunction with the acquisition,
liabilities were assumed as follows:

     Fair value of assets acquired               $12,101,000
     Cost in excess of fair value of assets        1,376,000
     Cash and stock paid for the capital stock    (4,217,000)
                                                 -----------
       Liabilities assumed                       $ 9,260,000
                                                 ===========

         See accompanying notes to unaudited condensed consolidated
                            financial statements.
<PAGE> 9

                              MITY ENTERPRISES, INC.
        NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                                  (unaudited)

1.  BASIS OF PRESENTATION

Interim Period Accounting Policies

     In the opinion of the Company's management, the accompanying unaudited
condensed consolidated financial statements contain all normal recurring
adjustments necessary to present fairly the Company's financial position and
results of operations for the interim period.  Results of operations for the
three months and six months ended September 30, 2001 are not necessarily
indicative of results to be expected for the full fiscal year ending March 31,
2002.

     The accompanying unaudited condensed consolidated financial statements
have been prepared in accordance with accounting principles generally accepted
in the United States of America for interim financial statements.  Although
the Company believes that the disclosures in these unaudited condensed
consolidated financial statements are adequate to make the information
presented for the interim periods not misleading, certain information and
footnote information normally included in annual consolidated financial
statements prepared in accordance with accounting principles generally
accepted in the United States of America have been condensed or omitted
pursuant to the rules and regulations of the Securities and Exchange
Commission, and these financial statements should be read in conjunction with
the Company's audited consolidated financial statements included in the
Company's annual report to shareholders for the fiscal year ended March 31,
2001.  Certain amounts in prior period financial statements have been
reclassified to conform with current period presentations including the
reclassification of discontinued operations as discussed in footnote 7.


2.  INVENTORIES

     Inventories consisted of the following (excluding discontinued
operations):

                                                SEPTEMBER 30,      MARCH 31,
                                                    2001             2001
                                                ------------     ------------

               Materials and supplies . . . .    $   906,000      $   924,000
               Work-in-progress . . . . . . .        219,000          169,000
               Finished goods . . . . . . . .        352,000          432,000
                                                ------------     ------------
                                                 $ 1,477,000      $ 1,525,000
                                                ============     ============
<PAGE> 10

3.  RECENTLY ISSUED FINANCIAL ACCOUNTING STANDARDS

     On July 7, 1999, the Financial Accounting Standards Board (FASB) issued
Statement of Financial Accounting Standards (SFAS) No. 137, "Accounting for
Derivative Instruments and Hedging Activities-Deferral of the Effective Date
of FASB Statement No. 133," an amendment of FASB Statement No. 133, which
establishes accounting and reporting standards for derivative instruments and
hedging activities and requires that an entity recognize all derivatives as
either assets or liabilities in the statement of financial position and
measure those instruments at fair value.  SFAS No. 133, "Accounting for
Derivative Instruments and Hedging Activities," supersedes SFAS No. 80,
"Accounting for Future Contracts," SFAS No. 105, "Disclosure of Information
about Financial Instruments with Off-Balance-Sheet Risk and Financial
Instruments with Concentration of Credit Risk," and SFAS No. 119, "Disclosure
about Derivative Financial Instruments and Fair Value of Financial
Instruments," and also amends certain aspects of other SFASs previously
issued.  SFAS No. 133, as amended by SFAS No. 137, is effective for all
quarterly and annual financial statements of fiscal years beginning after June
15, 2000.  The adoption of SFAS 133 by the Company on April 1, 2001 did not
have a significant impact on the Company.

     On June 29, 2001, the Financial Accounting Standards Board issued SFAS
No. 141, "Business Combinations" and SFAS No. 142, "Goodwill and Other
Intangible Assets."  SFAS No. 141 establishes accounting and reporting
standards for business combinations.  SFAS No. 141 is not anticipated to have
a material effect on the Company's financial results.  SFAS No. 142
establishes accounting and reporting standards for goodwill and intangible
assets, requiring impairment testing for goodwill and intangible assets, and
the elimination of periodic amortization of goodwill and certain intangibles.
The Company intends to adopt the provisions of SFAS No. 142 during the
Company's fiscal year 2003.  The impact of this pronouncement on the Company's
financial results is currently being evaluated.


4.  COMPREHENSIVE INCOME

     In accordance with SFAS No. 130,  "Reporting Comprehensive Income," the
Company's comprehensive income consists of foreign currency adjustments and
unrealized gains and losses on available-for-sale securities.  For the six
months ended September 30, 2001, comprehensive income exceeded net income by
$15,000 related to a $17,000 unrealized gain on available-for-sale securities
and a $2,000 foreign currency translation loss.  For the six months ended
September 30, 2000, net income exceeded comprehensive income by $74,000
related to foreign currency translation losses.

<PAGE> 11

5.  BUSINESS SEGMENT INFORMATION

     In accordance with SFAS No. 131,  "Disclosure about Segments of an
Enterprise and Related  Information," management views the Company as being
three business segments: multipurpose room furniture, healthcare seating and
specialty office seating and systems, with multipurpose room furniture being
the principal business segment.  The Company has announced that it is planning
to exit its specialty office seating and systems segment and consequently is
treating that segment as a discontinued operation.  The multipurpose room
furniture business segment manufactures and markets lightweight, durable,
folding leg tables, folding chairs, stacking chairs, lecterns, and other
related products.  The Company's healthcare seating segment manufactures and
markets healthcare chairs and related products.  The Company's healthcare
seating segment represents all of the Company's foreign-based sales.

     Reportable segment data of continuing operations reconciled to the
consolidated financial statements for the six months ended September 30, 2001
and 2000 is as follows:

                                                  SIX MONTHS ENDED SEPT. 30,
                                                    2001             2000
                                                 -----------      -----------
Net sales:
  Multipurpose room furniture                    $18,848,000      $19,643,000
  Healthcare seating                               2,334,000        2,103,000
                                                 -----------      -----------
                                                 $21,182,000      $21,746,000
                                                 ===========      ===========
Income from continuing operations:
  Multipurpose room furniture                    $ 3,129,000      $ 3,380,000
  Healthcare seating                                 522,000          416,000
                                                 -----------      -----------
                                                 $ 3,651,000      $ 3,796,000
                                                 ===========      ===========
Depreciation and amortization expense:
  Multipurpose room furniture                    $   495,000      $   384,000
  Healthcare seating                                  80,000           85,000
                                                 -----------      -----------
                                                 $   575,000      $   469,000
                                                 ===========      ===========
Capital expenditures, net:
  Multipurpose room furniture                    $   792,000      $ 1,427,000
  Healthcare seating                                  22,000           43,000
                                                 -----------      -----------
                                                 $   814,000      $ 1,470,000
                                                 ===========      ===========

                                                SEPTEMBER 30,      MARCH 31,
                                                    2001             2001
                                                 -----------      -----------
Total assets:
  Multipurpose room furniture                    $25,700,000      $20,456,000
  Healthcare seating                               2,791,000        2,715,000
  Discontinued operations (Specialty office
    seating and systems segment)                   3,593,000        9,116,000
                                                 -----------      -----------
                                                 $32,084,000      $32,287,000
                                                 ===========      ===========
<PAGE> 12
6.  COMPUTATION OF NET INCOME (LOSS) PER SHARE

The following is the Company's reconciliation of basic and diluted net income
per share for the three months and six months ended September 30, 2001 and
2000 respectively.
                               THREE MONTHS ENDED         SIX MONTHS ENDED
                                 SEPTEMBER 30,              SEPTEMBER 30,
                                2001        2000          2001        2000
                             ----------  ----------   -----------  ----------
Net income from continuing
 operations . . . . . . . . $ 1,087,000  $1,106,000  $ 2,362,000  $ 2,355,000
Discontinued operations:
 Net loss from discontinued
  operations. . . . . . . .        --    (1,224,000)    (271,000)  (2,042,000)
 Estimated loss on disposal        --          --     (3,256,000)        --
                             ----------  ----------   ----------   ----------
Net income (loss) as
 reported . . . . . . . . . $ 1,087,000  $ (118,000) $(1,165,000) $   313,000
                            ===========  ==========   ===========  ==========
BASIC:
 Weighted average number of
  common shares outstanding . 5,104,282   5,074,039    5,106,560    5,072,103
                            ===========  ==========  ===========  ===========
 Basic net income per share
  from continuing operations    $ 0.21        $0.22       $ 0.46        $0.46
 Basic net loss per share
  from discontinued
  operations. . . . . . . . .      --         (0.24)       (0.05)       (0.40)
 Basic net loss per share on
  disposal of discontinued
  operations. . . . . . . . .      --           -          (0.64)        --
                             ----------  ----------  -----------   ----------
 Basic net income (loss) per
  share . . . . . . . . . . .    $ 0.21      $(0.02)      $(0.23)      $ 0.06
                            ===========  ==========  ===========  ===========
DILUTED:
 Common and common equivalent
  shares outstanding:
 Weighted average number of
  common shares outstanding   5,104,282   5,074,039    5,106,560    5,072,103
   Common stock equivalents
    from options computed on
    the treasury-stock method
    using the average fair
    market value of common
    stock outstanding during
    the period  . . . . . . .   116,838     139,067      118,187      180,349
                             ----------  ----------  -----------   ----------
   Shares used in the
    computation . . . . . . . 5,221,120   5,213,106    5,224,747    5,252,452
                             ==========  ==========  ===========  ===========
<PAGE> 13
 Diluted net income per share
  from continuing operations.    $ 0.21       $0.21       $ 0.45        $0.45
 Diluted net loss per share
  from discontinued operations      --        (0.23)       (0.05)       (0.39)
 Diluted net loss per share on
  disposal of discontinued
  operations. . . . . . . . .       --         --          (0.62)        --
                             ----------  ----------  -----------   ----------
 Diluted net income (loss) per
  share . . . . . . . . . . .    $ 0.21      $(0.02)      $(0.22)      $ 0.06
                             ==========  ==========  ===========  ===========


7.  DISCONTINUED OPERATIONS AND SUBSEQUENT EVENT

     The CenterCore and DO Group operations, particularly the office systems
operations located in Marked Tree, Arkansas, have experienced various
operational challenges.  Material and labor costs have each increased as a
percent of sales.  Overhead costs have also increased both as a percentage of
sales and in the aggregate.  The average sales prices of the Company's
products have declined during the prior fiscal year as a result of discounting
on a few large orders and offering some limited customer service discounts.
In addition, there were delays in implementing management information systems
to fully support the operations.  The operational inefficiencies, information
system problems, and their related costs significantly and adversely impacted
the Company's gross margin and customer service levels and eroded the DO Group
and CenterCore sales base.  Because of these problems, DO Group's and
CenterCore's sales declined and cumulative losses grew.

     Since acquiring and taking over the direct management of DO Group, the
Company has worked to identify and resolve operational and other problems.
The Company took action to reduce the amount of losses incurred at DO Group
and CenterCore by reducing personnel costs through layoffs and implementing
more sound business practices.  The Company devoted additional management as
well as outside consulting resources to the resolution of these problems.  In
spite of these cutbacks and other management initiatives, DO Group and
CenterCore continued to sustain losses.  In December 2000, the Company
announced it was seeking a buyer for the CenterCore product line.  In February
2001, the Company announced that it had retained McDonald Investments, Inc. to
investigate strategic alternatives for the Company, including the sale of all
or parts of the Company.  During the quarter ended June 30, 2001, the Company
developed a plan for exiting the CenterCore and DO Group businesses.  On June
29, 2001, the Company's Board of Directors approved the plan for exiting and
selling the assets of the CenterCore and DO Group businesses.  The Company
anticipates that this exit will be completed during the current fiscal year.

<PAGE> 14
     As a result of these actions and in accordance with Accounting Principles
Board Opinion No. 30, Reporting the Results of Operations   Reporting the
Effects of Disposal of a Segment of a Business, and Extraordinary Unusual and
Infrequently Occurring Events and Transactions ("APB 30"), the Company is
treating the DO Group and CenterCore segment of its operations as a
discontinued operation.  The net losses from operations for the discontinued
DO Group and CenterCore segment of the Company were $271,000 for the three
months ended June 30, 2001, net of applicable income taxes.  An additional
estimated $3,256,000 loss was accrued for the three months ended June 30, 2001
to account for the expected losses on disposal and estimated operating losses
through the disposal date.  For the quarter ended September 30, 2001, the
estimated operating income, net of applicable taxes, for the discontinued
segment was $127,000.  The actual operating income, net of applicable taxes,
for the same period was $240,000, or $113,000 higher than estimated.  These
results are not necessarily indicative of what can be expected for the periods
prior to full disposal of the segment.  Actual losses may be greater than
those estimated.

     On September 12, 2001, the Company completed the sale of its JG
auditorium seating line.  The Company sold its inventory, intellectual
property, tooling, and limited machinery and equipment related to this product
line for $88,000.  The book value of these assets at the time of sale was
approximately $20,000.

    On October 2, 2001, the Company completed the sale of its Domore seating
line.  The Company sold inventory, intellectual property, tooling, machinery
and equipment, and limited furniture and fixtures related to this product line
and its Elkhart headquarters for $150,000 in cash and $350,000 of notes from
the buyer.  The first note, totaling $100,000, which bears interest at the
prime rate (adjusted monthly) as published by the Wall Street Journal,
requires monthly payments of interest only.  The principal amount of this note
is due in April 2003.  The second note, totaling $250,000, which also bears
interest at the prime rate, requires monthly payments of interest only from
November 2001 through January 2002 and monthly principal and interest payments
beginning in February 2002.  This note is being amortized over a five year
period with a balloon payment for the remaining unpaid principal balance due
at the end of three years in January 2005.  The notes are secured by a
subordinated security interest in all of the assets of the buyer.  Both of
these notes will be discounted using a 20% interest rate and will be valued on
the balance sheet at $82,000 and $185,000 respectively.  Due to the
uncertainty of the collectability of the notes, the Company will establish a
reserve for the entire notes receivable balance.

<PAGE> 15
     Summarized financial information of the discontinued DO Group and
CenterCore segment consist of the following:

                                     SEPT. 30,         MARCH 31,
                                       2001              2001
                                    ----------        ----------
CURRENT ASSETS:
   Accounts receivable              $1,949,000        $3,211,000
   Inventories                         342,000         2,375,000
   Prepaid expenses and other
      current assets                      --             168,000
                                    ----------        ----------
Total current assets                $2,291,000        $5,754,000
                                    ==========        ==========
NON-CURRENT ASSETS:
   Property and equipment, net      $1,302,000        $2,145,000
   Intangible assets, net                 --           1,217,000
                                    ----------        ----------
Total non-current assets            $1,302,000        $3,362,000
                                    ==========        ==========
<PAGE> 16

Item 2.

         MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
                          AND RESULTS OF OPERATIONS

GENERAL

     The Company designs and manufactures institutional furniture and markets
its products in niche markets.  The Company's current product lines consist of
multipurpose room furniture and healthcare seating.

     The Company's multipurpose room furniture is marketed under the Mity-Lite
trade name.  It consists of lightweight, durable, folding leg tables, stacking
chairs, folding chairs, lecterns, and other related products.  These products
are used in multipurpose rooms of educational, recreational, hotel and
hospitality, government, office, healthcare, religious and other public
assembly facilities.  The stacking chairs are marketed under the MityTuff(R),
0ityStack(TM), and MityHost(TM) trade names.  Some of these chairs are
distributed by Mity-Lite under original equipment manufacturer (OEM)
arrangements with other chair manufacturers, while others are manufactured
and/or assembled in the Company's Orem, Utah facility.  In November 1999, the
Company introduced a new line of folding chairs.  This chair line is
manufactured in-house and is marketed under the SwiftSet(TM) trade name.  In
the fall of 2000, the Company introduced a new line of lightweight, durable
lecterns under the Summit Lectern(TM) trade name.  Historically, Mity-Lite's
growth has come from an expanding base of new customers, from increasing sales
to existing customers in this segment of the business and from broadening its
product line.  The multipurpose room operation's current and future growth is
largely dependent upon its ability to successfully introduce and market new
product lines of multipurpose room furniture such as tables, chairs, staging,
flooring, partitions, risers and bench seating and its ability to continue
increasing its market penetration into existing markets.

     The Company's healthcare seating operations were acquired in November
1998.  The Company acquired all of the outstanding stock of Broda Enterprises
Inc. for $2.0 million.  Broda's products are marketed under the Broda(TM)
trade name primarily in the Canadian and U.S. markets.  Its operations are
based in Waterloo, Ontario, Canada.  The Company's healthcare seating
operation's current and future growth is largely dependent upon increasing its
market penetration into existing markets and introducing new product lines of
healthcare seating.

     On April 9, 1999, the Company acquired certain assets and obligations of
The CenterCore Group, Inc. ("CenterCore"), a privately-owned designer,
manufacturer and marketer of pod style and panel systems furniture marketed to
call centers and other high density office use environments.  Product
manufacturing was consolidated with DO Group, Inc., a partially owned
subsidiary of the Company.  Effective April 1, 2000, the Company acquired the
remaining 50.1 percent equity interest in DO Group, making DO Group a
wholly-owned subsidiary of the Company.  DO Group, which was headquartered in
Elkhart, Indiana, manufactured specialty office seating and office panel
systems.  DO Group marketed its products under the Domore(TM), Corel(TM),
JG(TM) and DO3(TM) trade names and had manufacturing facilities in Elkhart,
Indiana and Marked Tree, Arkansas.

<PAGE> 17
     The CenterCore and DO Group operations, particularly the office systems
operations located in Marked Tree, Arkansas, have experienced various
operational challenges.  Material and labor costs have each increased as a
percent of sales.  Overhead costs have also increased both as a percentage of
sales and in the aggregate.  The average sales prices of the Company's
products have declined during the prior fiscal year as a result of discounting
on a few large orders and offering some limited customer service discounts.
In addition, there were delays in implementing management information systems
to fully support the operations.  The operational inefficiencies, information
system problems, and their related costs significantly and adversely impacted
the Company's gross margin and customer service levels and eroded the DO Group
and CenterCore sales base.  Because of these problems, DO Group's and
CenterCore's sales declined and cumulative losses grew.

     Since acquiring and taking over the direct management of DO Group, the
Company has worked to identify and resolve operational and other problems.
The Company took action to reduce the amount of losses incurred at DO Group
and CenterCore by reducing personnel costs through layoffs and implementing
more sound business practices.  The Company devoted additional management as
well as outside consulting resources to the resolution of these problems.  In
spite of these cutbacks and other management initiatives, DO Group and
CenterCore continued to sustain losses.  In December 2000, the Company
announced it was seeking a buyer for the CenterCore product line.  In February
2001, the Company announced that it had retained McDonald Investments, Inc. to
investigate strategic alternatives for the Company, including the sale of all
or parts of the Company.  During the quarter ended June 30, 2001, the Company
developed a plan for exiting the CenterCore and DO Group businesses.  On June
29, 2001, the Company's Board of Directors approved the plan for exiting and
selling the assets of the CenterCore and DO Group businesses.  The Company
anticipates that this exit will be completed during the current fiscal year.

     As a result of these actions and in accordance with APB 30, the Company
is treating the DO Group and CenterCore segment of its operations as a
discontinued operation.  The net losses from operations for the discontinued
DO Group and CenterCore segment of the Company were $271,000 for the three
months ended June 30, 2001 and $818,000 for the three months ended June 30,
2000, net of applicable income taxes.  An additional estimated $3,256,000 loss
was accrued for the three months ended June 30, 2001 to account for the
expected losses on disposal and estimated operating losses through the
disposal date.  Actual losses may be greater than those estimated.

     On September 12, 2001, the Company completed the sale of its JG
auditorium seating line.  The Company sold its inventory, intellectual
property, tooling, and limited machinery and equipment related to this product
line for $88,000.  The book value of these assets at the time of sale was
approximately $20,000.

<PAGE> 18
     On October 2, 2001, the Company completed the sale of its Domore seating
line.  The Company sold inventory, intellectual property, tooling, machinery
and equipment, and limited furniture and fixtures related to this product line
and its Elkhart headquarters for $150,000 in cash and $350,000 of notes from
the buyer.  The first note, totaling $100,000, which bears interest at the
prime rate (adjusted monthly) as published by the Wall Street Journal,
requires monthly payments of interest only.  The principal amount of this note
is due in April 2003.  The second note, totaling $250,000, which also bears
interest at the prime rate, requires monthly payments of interest only from
November 2001 through January 2002 and monthly principal and interest payments
beginning in February 2002.  This note is being amortized over a five year
period with a balloon payment for the remaining unpaid principal balance due
at the end of three years in January 2005.  The notes are secured by a
subordinated security interest in all of the assets of the buyer.  Both of
these notes will be discounted using a 20% interest rate and will be valued on
the balance sheet at $82,000 and $185,000 respectively.  Due to the
uncertainty of the collectability of the notes, the Company will establish a
reserve for the entire notes receivable balance.


COMPARISON OF CONTINUING OPERATIONS FOR THE THREE MONTHS AND SIX MONTHS ENDED
SEPTEMBER 30, 2001 AND 2000

     NET SALES.  The Company's second quarter fiscal 2002 net sales of
$10,132,000 were down 6 percent as compared with the second quarter net sales
in the prior fiscal year.  For the quarter ended September 30, 2001, the
decrease reflects sales declines, as compared to the quarter ended September
30, 2000, of 7 percent in the Company's healthcare chair operations and
declining sales of 6 percent in the Company's multipurpose room operations.
The Company's total international sales represented 11 percent of net sales
for the quarter ended September 30, 2001 as compared to 10 percent in the
second quarter of fiscal 2001.  The Company attributes most of the decline to
softening economic conditions and increasing competition in its multipurpose
room operations.

     For the six months ended September 30, 2001, the Company's net sales of
$21,182,000 represented a decrease of 3 percent over the same period in the
prior fiscal year.  For the six months ended September 30, 2001, the decrease
reflects sales declines, as compared to the first six months of fiscal 2001,
of 4 percent in the Company's multipurpose room operations partially offset by
increasing sales of 11 percent in the Company's healthcare chair operations.
The Company's total international sales represented 12 percent of net sales
for the six months ended September 30, 2001 as compared to 11 percent in the
same period of fiscal 2001.

     GROSS PROFIT.  Gross profit as a percentage of net sales in the quarter
ended September 30, 2001 increased by 1 percentage point over the same quarter
in the prior fiscal year to 40 percent.  This increase was due to lower
material costs at the Company's multipurpose room furniture operation
partially offset by higher labor and overhead costs as a percent of sales.
The increase was partially offset by a lower gross margin at the Company's
healthcare seating operations due to higher labor costs as a percentage of
sales.

     Gross profit as a percentage of net sales in the six month period ended
September 30, 2001 increased by 2 percentage points over the same period in
the prior fiscal year to 41 percent.  This increase was due to lower material
costs and a higher average selling price related to the Company's multipurpose
room table operations.  The Company also realized improved material
utilizations at the Company's healthcare seating operation.

     SELLING EXPENSES.  Selling expenses were 16 percent of net sales in the
second quarter of fiscal 2002 as compared to 16 percent for the second quarter
of the prior fiscal year.  Actual expenses decreased by $63,000 or 4 percent.
Multipurpose room furniture selling costs decreased by $61,000 over the prior
fiscal year.  This decrease resulted from lower costs for advertising and
trade shows.  These costs were partially offset by higher costs for fringe
benefits and sales literature.

<PAGE> 19
     Selling expenses were 16 percent of net sales in the six months ended
September 30, 2001 as compared to 15 percent for the same period of the prior
fiscal year.  Actual expenses increased by $110,000 or 3 percent.
Multipurpose room furniture selling costs increased by $52,000 over the prior
fiscal year.  This increase resulted from higher costs for new sales
representatives and support staff, and higher literature expenditures.  These
costs were partially offset by lower commission costs.  The Company's
healthcare seating selling costs increased by $58,000 over the prior fiscal
year.  This increase resulted from higher costs for salaries, commissions, and
training, partially offset by lower travel expenditures.

     GENERAL AND ADMINISTRATIVE EXPENSES.  General and administrative expenses
were 5 percent of net sales for the second quarter of fiscal 2002 as compared
to 4 percent for the second quarter of the prior fiscal year.  Actual spending
increased by 12 percent, or $52,000.  The increase was mainly due to higher
personnel costs.

     General and administrative expenses were 5 percent of net sales for the
six months ended September 30, 2001, as compared to 4 percent for the same
period of the prior fiscal year.  Actual spending increased by 15 percent, or
$138,000.  The increase was mainly due to higher personnel costs.

     RESEARCH AND DEVELOPMENT EXPENSES.  Research and development expenses
were 3 percent of net sales for the second quarter of fiscal 2002 as compared
to 2 percent for the second quarter of the prior fiscal year.  Actual spending
increased by 23 percent, or $58,000.  The increase was primarily due to
increased personnel costs at the Company's multipurpose room and healthcare
seating operations.

     Research and development expenses were 3 percent of net sales for the six
months ended September 30, 2001, as compared to 2 percent for the same period
of the prior fiscal year.  Actual spending increased by 36 percent, or
$158,000.  The increase was primarily due to increased personnel costs and
higher legal expenses at the Company's multipurpose room and healthcare
seating operations.

     OTHER INCOME AND EXPENSE.  Other income and expense netted to $127,000
for the second quarter of fiscal 2002.  Second quarter interest income was
$93,000, an increase of $90,000 from the second quarter of the prior fiscal
year.  The increase was due to interest earned on the higher cash balance held
in the current fiscal year.  The Company incurred no interest expense for the
second quarter of fiscal 2002 as compared to $17,000 in the prior year's
second quarter.  Other income, which totaled $34,000 for the current quarter,
resulted mainly from realized foreign currency gains.

     Other income and expense netted to $190,000 for the six months ended
September 30, 2001.  Six month interest income was $163,000, an increase of
$139,000 from the same period of the prior fiscal year.  The increase was due
to interest earned on the higher cash balance held in the current fiscal year.
The Company incurred no interest expense for the six months ended September
30, 2001 as compared to $22,000 in the same period in the prior fiscal year.

     NET INCOME FROM CONTINUING OPERATIONS.  For the reasons stated above, the
Company's fiscal 2002 second quarter net income from continuing operations of
$1,087,000 decreased $19,000 over the second quarter net income from
continuing operations in the prior fiscal year.  The Company's net income of
$2,362,000 for the six month period ended September 30, 2001 increased $7,000
over the same period of the prior year.

<PAGE> 20

LIQUIDITY AND CAPITAL RESOURCES

     Cash and cash equivalents, which consist primarily of high-quality
commercial paper and repurchase agreements collateralized with U.S. Treasury
securities, totaled $5.59 million at September 30, 2001 as compared to $4.86
million at March 31, 2001.  The increase in cash and cash equivalents was due
primarily to cash provided by operating activities ($5.20 million) and net
proceeds related to the exercise of stock options ($0.17 million).  This
increase was partially offset by the net purchase of available-for-sale
securities ($3.75 million), purchases of property and equipment ($0.81
million), and the purchase and retirement of common stock ($0.07 million).

     Historically, the Company has financed its growth primarily through cash
flow from operations.  The Company's subsidiary, Broda Enterprises, has a line
of credit.  The limit on this facility is $0.66 million.  As of September 30,
2001, no amount was drawn under this facility.  This credit facility requires
the maintenance of certain financial ratios and levels of working capital.  As
of September 30, 2001, the Company was in full compliance with the loan
covenants related to the Broda Enterprises credit facility.  The Company's
liquidity is partially dependent upon the availability of its credit facility.

     The Company currently believes that cash flow from its current operations
together with existing cash reserves and available line of credit will be
sufficient to support its working capital requirements for its existing
operations for at least the next 12 months.  No assurances are given as to the
sufficiency of the Company's working capital to support the Company's
operations.  If the existing cash reserves, cash flow from operations and debt
financing are insufficient or if working capital requirements are greater than
currently estimated, the Company could be required to raise additional
capital.  There can be no assurance the Company will be capable of raising
additional capital or that the terms upon which such capital will be available
to the Company will be acceptable.  Additional sources of equity capital are
available to the Company through the exercise by holders of outstanding
options.  At September 30, 2001, the proceeds which would have been received
by the Company upon exercise of outstanding options which were exercisable on
that date were approximately $0.63 million.  There is no assurance that such
options will be exercised.

     The Company's material cash commitments at September 30, 2001 include
current liabilities of $5.67 million to be repaid from funds generated from
operations.  Current liabilities consist of $2.09 million in accounts payable,
$1.37 million in accrued payroll, $1.96 million in accrued expenses, $0.25
million in other accruals.  The Company has also entered into a lease
agreement with a related party for its Orem production and office facility
under which it is obligated to pay $17,100 per month through March 2005.  The
Company has also entered into two lease agreements for Broda's production and
office facilities under which it is obligated to pay $14,000 Canadian
(approximately US $9,000) per month through August 2002.  The Company also
leases a facility in Elkhart, Indiana, for which the Company entered into a
five year lease agreement on April 1, 1997 with monthly payments of $11,800.
This lease expires in March 2002.

<PAGE> 21

FORWARD-LOOKING STATEMENTS AND FACTORS THAT MAY AFFECT FUTURE RESULTS OF
OPERATIONS

     Certain statements made above in this filing are "forward-looking
statements" within the meaning of the Private Securities Litigation Reform Act
of 1995 (the "Reform Act").  In addition, when used in this filing, the words
or phrases "may," "will," "Management believes," "Company believes," "Company
intends," "estimates," "projects," "anticipates," "expects" and similar
expressions are intended to identify "forward-looking statements" within the
meaning of the Reform Act.

     Forward-looking statements contained herein include plans and objectives
of management for future operations, including plans and objectives relating
to the products, marketing, customers, product line expansions, manufacturing
processes, the planned exit and sale of DO Group and CenterCore, and potential
acquisitions.  These forward-looking statements involve risks and
uncertainties and are based on certain assumptions that may not be realized.
Actual results and outcomes may differ materially from those discussed or
anticipated.  The forward-looking statements and associated risks set forth
herein and elsewhere in this filing relate to: (i) references to the
historical growth coming from an expanding base of new customers and
increasing sales to existing customers related to the Company's multipurpose
room furniture operations; (ii) references to current and future growth in the
Company's multipurpose room operations being largely dependent upon the
Company's ability to successfully introduce and market new product lines;
(iii) references to the current and future growth and development of Broda
being largely dependent on expanding market share and introducing new
products; (iv) statements relating to the Company's plan to exit and sell the
assets of the DO Group and CenterCore subsidiaries and the Company's
expectation that it will be able to effect such exit before the end of the
current fiscal year; (v) statements related to the estimated loss accrued for
the quarter ended June 30, 2001 for DO Group and CenterCore; (vi) statements
relating to the Company's beliefs that cash flow from its current operations,
existing cash reserves, and available line of credit will be sufficient to
support its working capital requirements to fund existing operations for at
least the next twelve months; (vii) statements relating to the Company's
possible need to raise additional capital if its cash flow from operations and
debt financing are insufficient to fund the Company's working capital
requirements; and (viii) statements related to anticipated capital
expenditures.

<PAGE> 22
     All forward-looking statements involve predictions and are subject to
known and unknown risks and uncertainties, including, without limitation,
those discussed below as well as general economic and business conditions,
that could cause actual results to differ materially from historical results
and those presently anticipated or projected.  Readers should not place undue
reliance on any such forward-looking statements, which speak only as of the
date made.  The considerations listed below and elsewhere in this filing could
affect the Company's financial performance and could cause the Company's
actual results for future periods to differ materially from any views or
statements expressed with respect to future periods.  Important factors and
risks that might cause such differences, include, but are not limited to (a)
the Company's inability for any reason to exit and sell the assets of
CenterCore and DO Group in a timely manner and limit losses in those quarters
to the amounts estimated and find buyers for the assets of such operations on
acceptable terms; (b) the Company's inability to fund continuing losses at DO
Group and CenterCore; (c) loss of important customer contracts; (d) limited
management and key employee resources; (e) declines in sales volumes and
profit margins in the Company's core businesses; (f) lower than expected
revenue, revenue growth, cash flow and gross margins from the multipurpose
room and Broda operations, adverse economic or business conditions,
particularly in the furniture industry, or the Company's inability, for any
reason, to profitably introduce new products or implement its marketing
strategies in the healthcare seating and multipurpose room markets; (g)
management's inability for any reason to manage effectively the Company's
growth; (h) the Company's inability for any reason to expand successfully into
new markets such as in the healthcare seating and seating accessories markets;
(i) import restrictions and economic conditions in the Company's foreign
markets and foreign currency risks associated therewith; (j) increased
competition in the Company's existing and future markets; (k) the market's
acceptance of products currently being developed by the Company; (l) the
Company's ability to maintain relatively low cost labor rates; (m) the
Company's ability to source a sufficient volume of acceptable raw materials at
current prices; (n) increased product warranty service costs if warranty
claims increase as a result of the Company's new product introductions or
acquisitions or for any other reason; (o) the Company's ability to refine and
enhance the quality and productivity of its manufacturing process; (p) the
Company's ability to manufacture and market at current margins high quality,
high performance products at competitive prices; (q) the Company's ability to
locate and successfully consummate and integrate acquisitions, if any, of
complementary product lines or companies on terms acceptable to the Company;
(r) the Company's ability to retain and maintain relationships with key
customers; and (s) the continued availability of the Company's line of credit
and the Company's ability to raise capital, if needed.

     In light of the significant uncertainties inherent in forward-looking
statements, the inclusion of any such statement should not be regarded as a
representation by the Company or any other person that the objectives or plans
of the Company will be achieved.  The Company disclaims any obligation or
intent to update any such factors or forward-looking statements to reflect
future events or developments.

<PAGE> 23
                        PART II:  OTHER INFORMATION

Item 4.  Submission of Matters to a Vote of Security Holders

     None

Item 6.  Exhibits and Reports on Form 8-K

         (a)  Exhibits:
                11.1  Computation of Net Income (Loss) per Share

         (b)  Reports on Form 8-K

                On August 9, 2001 the Company filed a current report on Form
                8-K announcing its financial results for the first fiscal
                quarter of fiscal year 2002.

                On September 17, 2001 the Company filed a current report on
                Form 8-K expressing sorrow at recent world events and stating
                that the Company was unable to project the effects on the
                business.

                On September 24, 2001 the Company filed a current report on
                Form 8-K announcing the board of directors' approval of a
                stock repurchase.

<PAGE> 24

                                  SIGNATURES

     In accordance with the requirements of the Securities Exchange Act of
1934, the registrant caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.

                                        MITY Enterprises, Inc.


Date: November 7, 2001                  /s/ Gregory L. Wilson
                                        -------------------------------------
                                        Gregory L. Wilson
                                        Chairman of the Board, President,
                                        and Director (Principal Executive
                                        Officer)

Date: November 7, 2001                  /s/ Bradley T Nielson
                                        -------------------------------------
                                        Bradley T Nielson
                                        Chief Financial Officer
                                        (Principal Financial and Accounting
                                        Officer)