<PAGE> 1
 ----------------------------------------------------------------------------
                United States 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 June 30, 2006

                                      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 including zip code)

                  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
    Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, or a non-accelerated filer.  See definition of
"accelerated filer and large accelerated filer " in Rule 12b-2 of the Exchange
Act. (Check one): Large accelerated filer        Accelerated filer
Non-accelerated filer   X
     Indicate by check mark whether the registrant is a shell company (as
defined in Rule 12b-2 of the Exchange Act).  Yes        No   x

     There were 3,713,702 shares of the registrant's Common Stock, par value
$.01 per share, outstanding on July 28, 2006.

<PAGE> 2

ITEM 1.  FINANCIAL STATEMENTS
                             MITY ENTERPRISES, INC.
                    CONDENSED CONSOLIDATED BALANCE SHEETS
                                  (unaudited)
                                                   JUNE 30,        MARCH 31,
                                                     2006            2006
ASSETS                                            -----------     -----------
Current assets:
  Cash and cash equivalents . . . . . . . . . . . $ 2,401,000     $ 4,787,000
  Available-for-sale securities . . . . . . . . .   2,504,000       4,547,000
  Accounts receivable, less allowances of
    $145,000 at June 30, 2006 and
    $140,000 at March 31, 2006. . . . . . . . . .   7,101,000       6,718,000
  Inventories . . . . . . . . . . . . . . . . . .   3,649,000       2,587,000
  Prepaid expenses and other current assets . . .     575,000         655,000
  Deferred income tax assets. . . . . . . . . . .     348,000         402,000
                                                  -----------     -----------
Total current assets. . . . . . . . . . . . . . .  16,578,000      19,696,000
Property and equipment, net . . . . . . . . . . .  12,930,000      12,485,000
Deferred income tax assets. . . . . . . . . . . .     276,000         248,000
Goodwill, net . . . . . . . . . . . . . . . . . .   2,412,000       2,358,000
Notes receivable, net . . . . . . . . . . . . . .      17,000          32,000
                                                  -----------     -----------
Total assets. . . . . . . . . . . . . . . . . . . $32,213,000     $34,819,000
                                                  ===========     ===========
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
 Accounts payable . . . . . . . . . . . . . . . . $ 2,490,000     $ 1,989,000
 Accrued expenses and other current liabilities .   2,982,000       2,427,000
                                                  -----------     -----------
Total current liabilities . . . . . . . . . . . .   5,472,000       4,416,000

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 3,712,666 at June 30, 2006
      and 3,990,303 at March 31, 2006 . . . . . .      37,000          40,000
    Additional paid-in capital. . . . . . . . . .  11,528,000      12,244,000
    Retained earnings . . . . . . . . . . . . . .  14,081,000      17,247,000
    Accumulated other comprehensive income. . . .   1,095,000         872,000
                                                  -----------     -----------
  Total stockholders' equity. . . . . . . . . . .  26,741,000      30,403,000
                                                  -----------     -----------
Total liabilities and stockholders' equity. . . . $32,213,000     $34,819,000
                                                  ===========     ===========



         See accompanying notes to unaudited condensed consolidated
                            financial statements.

<PAGE> 3

                              MITY ENTERPRISES, INC.
                   CONDENSED CONSOLIDATED STATEMENTS OF INCOME
                                  (unaudited)
                                                  THREE MONTHS ENDED JUNE 30,
                                                      2006           2005
                                                   -----------    -----------
Net sales . . . . . . . . . . . . . . . . . . . .  $14,702,000    $14,384,000
Cost of products sold . . . . . . . . . . . . . .    9,649,000      9,065,000
                                                   -----------    -----------
Gross profit. . . . . . . . . . . . . . . . . . .    5,053,000      5,319,000
Expenses:
  Selling . . . . . . . . . . . . . . . . . . . .    2,098,000      1,956,000
  General and administrative. . . . . . . . . . .      634,000        704,000
  Research and development. . . . . . . . . . . .      399,000        385,000
                                                   -----------    -----------
Total expenses. . . . . . . . . . . . . . . . . .    3,131,000      3,045,000
                                                   -----------    -----------
Income from operations. . . . . . . . . . . . . .    1,922,000      2,274,000
Other income
  Interest income . . . . . . . . . . . . . . . .       77,000         73,000
  Other . . . . . . . . . . . . . . . . . . . . .      (77,000)        33,000
Total other income, net . . . . . . . . . . . . .         -           106,000
                                                   -----------    -----------
Income before provision for income taxes. . . . .    1,922,000      2,380,000
Provision for income taxes. . . . . . . . . . . .      653,000        862,000
                                                   -----------    -----------
Net income. . . . . . . . . . . . . . . . . . . .  $ 1,269,000    $ 1,518,000
                                                   ===========    ===========
Basic earnings per share. . . . . . . . . . . . .  $      0.33    $      0.36
                                                   ===========    ===========
Weighted average number of common shares - basic.    3,870,136      4,273,517
                                                   ===========    ===========

Diluted earnings per share. . . . . . . . . . . .  $      0.32    $      0.34
                                                   ===========    ===========
Weighted average number of common and common
 equivalent shares - diluted. . . . . . . . . . .    3,994,336      4,438,701
                                                   ===========    ===========




         See accompanying notes to unaudited condensed consolidated
                            financial statements.

<PAGE> 4

                             MITY ENTERPRISES, INC.
               CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                                  (unaudited)
                                                  THREE MONTHS ENDED JUNE 30,
                                                      2006           2005
                                                   -----------    -----------
CASH FLOWS FROM OPERATING ACTIVITIES
Net income . . . . . . . . . . . . . . . . . . .   $ 1,269,000    $ 1,518,000
Adjustments to reconcile net income to net cash
  provided by operating activities:
    Depreciation and amortization. . . . . . . .       410,000        367,000
    Deferred taxes . . . . . . . . . . . . . . .        26,000         89,000
    Tax benefit from exercise of stock options .         7,000         22,000
    Stock-based compensation . . . . . . . . . .        56,000           -
    Changes in assets and liabilities:
      Accounts receivable. . . . . . . . . . . .      (288,000)      (661,000)
      Inventories. . . . . . . . . . . . . . . .    (1,040,000)      (300,000)
      Prepaid expenses and other current assets.       (63,000)      (248,000)
      Accounts payable . . . . . . . . . . . . .       486,000        405,000
      Accrued expenses and other current
       liabilities . . . . . . . . . . . . . . .       693,000        881,000
                                                   -----------    -----------
Net cash provided by operating activities. . . .     1,556,000      2,073,000
                                                   -----------    -----------

CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of available-for-sale securities . . .      (781,000)    (1,560,000)
Sales and maturities of available-for-sale
  securities . . . . . . . . . . . . . . . . . .     2,824,000      3,755,000
Decrease in notes receivable . . . . . . . . . .        15,000         17,000
Purchases of property and equipment. . . . . . .      (813,000)      (118,000)
                                                   -----------    -----------
Net cash provided by investing activities. . . .     1,245,000      2,094,000
                                                   -----------    -----------

CASH FLOWS FROM FINANCING ACTIVITIES
Net proceeds from exercise of stock options and
  issuance of shares to the 401(k) plan. . . . .        96,000        236,000
Purchases and retirement of common stock . . . .    (5,314,000)    (4,568,000)
                                                   -----------    -----------
Net cash used in financing activities. . . . . .    (5,218,000)    (4,332,000)
                                                   -----------    -----------

Effect of exchange rate changes on cash. . . . .        31,000         (2,000)
                                                   -----------    -----------
Net decrease in cash and cash equivalents. . . .    (2,386,000)      (167,000)

Cash and cash equivalents at beginning of period     4,787,000      3,940,000
                                                   -----------    -----------
CASH AND CASH EQUIVALENTS AT END OF PERIOD . . .   $ 2,401,000    $ 3,773,000
                                                   ===========    ===========


         See accompanying notes to unaudited condensed consolidated
                            financial statements.

<PAGE> 5

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:

                                                  THREE MONTHS ENDED JUNE 30,
                                                      2006           2005
                                                   ----------     ----------
Cash paid during the period for income taxes . . . $  147,000     $   68,000


SUPPLEMENTAL SCHEDULE OF NONCASH INVESTING AND FINANCING ACTIVITIES:

As of June 30, 2006, $1,000 of additions to property and equipment were
accrued as accounts payable.

During the quarter ended June 30, 2006, 56 matured shares (i.e. shares owned
for more than six months) of the Company's common stock with a value of
approximately $1,000 were surrendered in exchange for the exercise of stock
options.




         See accompanying notes to unaudited condensed consolidated
                            financial statements.

<PAGE> 6

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

1.  BASIS OF PRESENTATION

INTERIM PERIOD ACCOUNTING POLICIES

     In the opinion of the management of MITY Enterprises, Inc. (the
"Company"), 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 periods.  Results of operations for the three months ended June 30,
2006 are not necessarily indicative of results to be expected for the full
fiscal year ending March 31, 2007.

     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,
2006.

STOCK-BASED COMPENSATION

     Effective April 1, 2006, the Company adopted Statement of Financial
Accounting Standards (SFAS) No. 123R, "Share-Based Payment," using the
modified prospective transition method.  Under this transition method,
stock-based compensation cost recognized beginning April 1, 2006 includes
compensation cost for all share-based payments not yet vested as of April 1,
2006 based on the grant date fair value estimated had we adopted the
provisions of SFAS No. 123.  In addition, this transition method requires any
share-based payments granted after April 1, 2006 be accounted for in
accordance with the provisions of SFAS No. 123R.

<PAGE> 7

     For the three months ended June 30, 2006, the adoption of SFAS No. 123R
resulted in incremental stock-based compensation expense of $56,000.  Of this
amount, $22,000 was in cost of products sold, $15,000 was in selling expenses,
$12,000 was in general and administrative expenses, and $7,000 was in research
and development expenses.  Stock-based compensation expense (net of an
expected forfeiture rate) was recognized for only those awards expected to
vest on a straight-line basis over the requisite service period.  The
stock-based compensation expense associated with the adoption of SFAS No. 123R
reduced net operating income for the three months ended June 30, 2006 by
$56,000, net income by $37,000, and basic and diluted earnings per share by
$0.01 per share.  As of June 30, 2006, the total remaining unrecognized
compensation cost related to non-vested stock options, net of forfeitures, was
approximately $285,000 and is expected to be recognized through the year
ending March 31, 2008.  The total income tax benefit related to share-based
compensation for the quarter ended June 30, 2006 which is recorded in capital
in excess of par value was $7,000 and was shown as a cash flow from operating
activities in the condensed consolidated statements of cash flows.  The
$56,000 stock-based compensation expense is also included in cash flows from
operating activities as an adjustment to reconcile net income to net cash
provided by operating activities.

     Prior to April 1, 2006, the Company accounted for stock-based
compensation under the intrinsic value method outlined in Accounting
Principles Board (APB) Opinion No. 25, "Accounting for Stock Issued to
Employees."  Accordingly, no compensation cost has been recognized for
stock-based compensation for the prior year period ended June 30, 2005.  Had
compensation cost of the Company's two stock-based compensation plans been
determined consistent with SFAS No. 123R, the Company's net income and
earnings per share would have changed to the pro forma amounts indicated
below:

                                                 THREE MONTHS ENDED
                                                    JUNE 30, 2005
                                                    -------------
Net income, as reported                              $1,518,000
Deduct: Total stock-based employee compensation
 expense determined under fair value based
 method for all awards, net of related tax               57,000
                                                    -------------
Pro forma net income                                 $1,461,000
                                                    =============
Earnings per share - basic:
  As reported                                             $0.36
  Pro forma                                                0.34

Earnings per share - diluted:
  As reported                                             $0.34
  Pro forma                                                0.33

<PAGE> 8

     The Company's stock-based compensation consists of two stock incentive
plans, the 1990 Stock Option Plan (the "1990 Plan") and the 1997 Stock
Incentive Plan (the "1997 Plan").  The Company authorized and reserved 750,000
shares of common stock for issuance under the 1990 Plan and 900,000 shares of
common stock for issuance under the 1997 Plan.  The purchase price for the
shares under the Plans is equal to the fair value of the common stock at the
date the options are granted as determined by the closing price listed on the
Nasdaq Stock Exchange except for shareholders holding more than ten percent of
the outstanding stock, whose options are issued at a ten percent premium to
the then current market value.  A table of stock option activity is shown
below:

                                          WEIGHTED      REMAINING
                               NUMBER      AVERAGE     CONTRACTUAL INTRINSIC
                             OF OPTIONS EXERCISE PRICE TERM(YEARS)   VALUE
                             ---------- -------------- ----------- ----------
Outstanding at April 1, 2006   375,371      $12.28
Granted                              0         -
Exercised                       (4,532)      13.43
Forfeited                      (13,334)      16.65
                             ---------- --------------
Outstanding at June 30, 2006   357,505      $12.10         5.51    $1,469,000

 Exercisable at June 30, 2006  289,015      $11.17         4.89    $1,090,000

Options vest over a one- to four-year period and are generally exercisable
over ten years.

    The table below presents information related to stock option activity for
the quarter ended June 30, 2006 and 2005:
                                                  THREE MONTHS ENDED JUNE 30,
                                                      2006           2005
                                                   -------------  -----------
Total intrinsic value of stock options exercised . $   19,000     $   73,000
Cash received from stock option exercises. . . . .     60,000        210,000
Net income tax benefit from the exercises of
 stock options . . . . . . . . . . . . . . . . . .      7,000         22,000

     Historically, the fair value of each option grant was estimated on the
date of grant using the Black-Scholes option-pricing model using expected
volatilities, risk free interest rates and expected lives that applied at the
time of the grant.  During the quarters ending June 30, 2005 and 2006, no
options were granted.  The Company anticipates continuing to use the
Black-Scholes option-pricing model for future option grants.

<PAGE> 9

RECENTLY ISSUED FINANCIAL ACCOUNTING STANDARDS

     In November 2004, the Financial Accounting Standards Board (FASB) issued
SFAS No. 151, "Inventory Costs."  SFAS No. 151 amends the guidance in ARB No.
43, Chapter 4, "Inventory Pricing," to clarify the accounting for abnormal
amounts of idle facility expense, freight, handling costs, and wasted
material. SFAS No. 151 requires that those items be recognized as
current-period charges regardless of whether they meet the criterion of "so
abnormal."  In addition, this Statement requires that allocation of fixed
production overheads to the costs of conversion be based on the normal
capacity of the production facilities.  SFAS No. 151 is effective for fiscal
years beginning after June 15, 2005.  The Company adopted SFAS No. 151 on
April 1, 2006.  The adoption of SFAS No. 151 did not have an impact on the
Company's consolidated financial statements.

     In December 2004, the FASB issued SFAS No. 153, "Exchange of Nonmonetary
Assets."  SFAS No. 153 addresses the measurement of exchanges of nonmonetary
assets.  It eliminates the exception from the fair value measurement for
nonmonetary exchanges of similar productive assets and replaces it with a
general exception for exchanges that do not have a commercial substance.  This
Statement specifies that a nonmonetary exchange has commercial substance if
the future cash flows of the entity are expected to change significantly as a
result of the exchange.  SFAS No. 153 is effective for annual periods
beginning after June 15, 2005.  The Company adopted SFAS No. 153 on April 1,
2006.  The adoption of SFAS No. 153 did not have an impact on the Company's
consolidated financial statements.

     In May 2005, the FASB issued SFAS No. 154, "Accounting Changes and Error
Corrections," a replacement of APB Opinion No. 20 and FASB Statement No. 3.
SFAS No. 154 requires retrospective application to prior periods financial
statements for changes in accounting principle, unless it is impracticable to
determine either the period-specific effects or the cumulative effect of the
change.  SFAS No. 154 also requires that retrospective application of a change
in accounting principle be limited to the direct effects of the change.
Indirect effects of a change in accounting principle should be recognized in
the period of the accounting change.  SFAS No. 154 further requires a change
in depreciation, amortization or depletion method for long-lived,
non-financial assets to be accounted for as a change in accounting estimate
affected by a change in accounting principle.  SFAS No. 154 is effective for
accounting changes and corrections of errors made in fiscal years beginning
after December 31, 2005.  The Company adopted SFAS No. 154 on April 1, 2006.
The adoption of SFAS No. 154 did not have a material impact on the Company's
consolidated financial statements.

     In July 2006, the FASB issued FASB Interpretation No. (FIN) 48,
"Accounting for Uncertainty in Income Taxes."  FIN 48 requires applying a
"more likely than not" threshold to the recognition and derecognition of tax
positions.  The Company anticipates adopting FIN 48 for its fiscal year
beginning April 1, 2007.  The Company is currently assessing what impact, if
any, the adoption of this statement will have on its consolidated financial
statements.

<PAGE> 10

2.  INVENTORIES

     Inventories consisted of the following:
                                                  JUNE 30,         MARCH 31,
                                                    2006             2006
                                                 -----------      -----------
               Materials and supplies . . . .    $ 2,145,000      $ 1,730,000
               Work-in-progress . . . . . . .        203,000          174,000
               Finished goods . . . . . . . .      1,301,000          683,000
                                                 -----------      -----------
                                                 $ 3,649,000      $ 2,587,000
                                                 ===========      ===========
3.  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 three
months ended June 30, 2006, comprehensive income exceeded net income by
$224,000, consisting of $223,000 in foreign currency translations gains and
$1,000 in unrealized gains on available-for-sale securities, net of tax
effects.  For the three months ended June 30, 2005, net income exceeded
comprehensive income by $36,000, consisting of $41,000 in foreign currency
translations losses partially offset by $5,000 in unrealized gains on
available-for-sale securities, net of tax effects.

4.  BUSINESS SEGMENT INFORMATION

     In accordance with SFAS No. 131, "Disclosure about Segments of an
Enterprise and Related Information," management views the Company as being two
continuing business segments: multipurpose room furniture and healthcare
seating, with multipurpose room furniture being the principal business
segment.  The multipurpose room furniture business segment manufactures and
markets lightweight, durable, folding leg tables, folding chairs, stacking
chairs, lecterns, portable partitions, 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.  Corporate and fence
related assets and expenditures are included in the multipurpose room
furniture segment.  During the three months ended June 30, 2006 and 2005,
revenues, profitability, and assets of the corporate and fence related
entities were not significant enough for their classification as separate
segments.

     Reportable segment data of continuing operations reconciled to the
consolidated financial statements for the three months ended June 30, 2006 and
2005 is as follows:

<PAGE> 11
                                                THREE MONTHS ENDED JUNE 30,
                                                  2006              2005
                                               -----------       -----------
Net sales:
  Multipurpose room furniture. . . . . . . .   $12,635,000       $12,730,000
  Healthcare seating . . . . . . . . . . . .     2,067,000         1,654,000
                                               -----------       -----------
                                               $14,702,000       $14,384,000
                                               ===========       ===========
Income from operations:
  Multipurpose room furniture. . . . . . . .   $ 1,495,000       $ 2,046,000
  Healthcare seating . . . . . . . . . . . .       427,000           228,000
                                               -----------       -----------
                                               $ 1,922,000       $ 2,274,000
                                               ===========       ===========
Depreciation and amortization expense:
  Multipurpose room furniture. . . . . . . .   $   358,000       $   326,000
  Healthcare seating . . . . . . . . . . . .        52,000            41,000
                                               -----------       -----------
                                               $   410,000       $   367,000
                                               ===========       ===========
Capital expenditures, net:
  Multipurpose room furniture. . . . . . . .   $   269,000       $    91,000
  Healthcare seating . . . . . . . . . . . .       544,000            27,000
                                               -----------       -----------
                                               $   813,000       $   118,000
                                               ===========       ===========


                                                   JUNE 30,        MARCH 31,
                                                    2006             2006
                                                 -----------      -----------
Total assets:
  Multipurpose room furniture. . . . . . . .     $25,558,000      $28,735,000
  Healthcare seating . . . . . . . . . . . .       6,655,000        6,084,000
                                                 -----------      -----------
                                                 $32,213,000      $34,819,000
                                                 ===========      ===========
Total goodwill:
  Multipurpose room furniture. . . . . . . .     $ 1,085,000      $ 1,085,000
  Healthcare seating . . . . . . . . . . . .       1,327,000      $ 1,273,000
                                                 -----------      -----------
                                                 $ 2,412,000      $ 2,358,000
                                                 ===========      ===========

5.  COMPUTATION OF NET INCOME PER SHARE

The following is the Company's reconciliation of basic and diluted net income
per share for the three months ended June 30, 2006 and 2005, respectively.

<PAGE> 12


                                                  THREE MONTHS ENDED
                                                        JUNE 30,
                                                   2006          2005
                                               -----------   -----------
Net income as reported. . . . . . . . . . . .  $ 1,269,000   $ 1,518,000
                                               ===========   ===========
BASIC:
 Weighted average number of common shares
  outstanding . . . . . . . . . . . . . . . .    3,870,136     4,273,517
                                               ===========   ===========

 Basic net income per share . . . . . . . . .       $ 0.33        $ 0.36
                                               ===========   ===========

DILUTED:
 Common and common equivalent shares
  outstanding:
 Weighted average number of common shares
  outstanding . . . . . . . . . . . . . . . .    3,870,136     4,273,517
   Common stock equivalents from options
    computed on the treasury-stock method
    using the average fair market value of
    common stock outstanding during the
    period  . . . . . . . . . . . . . . . . .      124,200       165,184
                                               -----------   -----------
   Shares used in the computation . . . . . .    3,994,336     4,438,701
                                               ===========   ===========

 Diluted net income per share                       $ 0.32        $ 0.34
                                               ===========   ===========


6.  NOTES RECEIVABLE

     During the quarter ended March 31, 2002, the Company entered into an
agreement with a dealer for the Company's multipurpose room furniture in
Australia and created a note receivable for $365,000.  This note, which bears
interest at the prime rate, requires monthly payments of interest and
principal in the amount of $6,000 and is being amortized over a nine and one
half year period.  The note is secured by all of the assets of the dealership
and by personal guarantees from the principals of the dealership.  The Company
has a reserve of $0 and $20,000 for this note receivable as of June 30, 2006
and 2005, respectively.  At June 30, 2006 and 2005, the gross value of this
note receivable was $68,000 and $145,000, respectively.  At June 30, 2006,
$64,000 was the net current portion of this note receivable, which is included
in prepaid expenses and other current assets.  As of June 30, 2006, the dealer
was current on payments on this note receivable.  The Company has another note
receivable for $23,000, of which $10,000 is current.

<PAGE> 13

7.  STOCK REPURCHASE

     On June 7, 2005, the Company announced its intention to repurchase up to
500,000 shares of the Company's common stock.  On January 24, 2006, the board
of directors increased the share repurchase authorization by 150,000 shares.
On May 18, 2006, the board of directors increased the share repurchase
authorization an additional 200,000 shares, bringing the total authorized to
850,000.  As of June 30, 2006, 765,829 shares had been repurchased for $13.3
million.  Of this amount, 283,983 shares were repurchased during the three
month period ended June 30, 2006 for $5.3 million.  The Company currently has
84,171 shares that may yet be repurchased under the repurchase plan.



ITEM 2.

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

GENERAL

     The following discussion should be read in conjunction with the
accompanying unaudited condensed consolidated financial statements of MITY
Enterprises, Inc. (the "Company") and the notes thereto and with the Company's
Annual Report on Form 10-K for the fiscal year ended March 31, 2006.

     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.  Recently, the Company has
also started designing, manufacturing, and marketing a line of rotomolded
fence panel products to be used in commercial and residential fencing
applications.  In addition, the Company continues to pursue development of new
products and the acquisition of product lines or companies that will be
complementary to the Company's businesses.

     MULTIPURPOSE ROOM FURNITURE.  The Company's multipurpose room furniture
line consists of lightweight, durable, folding leg tables, stacking chairs,
folding chairs, lecterns, portable partitions, 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.  Historically, growth in this segment has come
from an expanding base of new customers, from increasing sales to existing
customers and from expansion of the Company's multipurpose room product line.
The current and future growth of the Company's multipurpose room furniture
operations depends largely upon conditions in the industry, the Company's
ability to successfully introduce and market new product lines of multipurpose
room furniture and its ability to profitably increase its market penetration
into existing and new markets.

     MULTIPURPOSE ROOM FURNITURE OUTLOOK.  Since 2004, the institutional
furniture marketplace has seen sustained growth.  For the Company's fiscal
year ending March 31, 2006, the industry grew 11 percent.  For the current
calendar year through May, industry analysts have reported continued growth at
9 percent, and are estimating growth for the full calendar year of 7 percent.
The Company is encouraged by these forecasts and is cautiously optimistic that
the industry will continue its growth and that the Company's multipurpose room
sales volume will likewise continue to grow.

<PAGE> 14

     In January 2005, the Company announced its intention to cut off funding
on its current next generation table.  The Company had been working on
developing a table with improved performance characteristics than its existing
table.  With the decision to discontinue funding the new table development,
the Company has refocused its efforts on the existing table to enhance its
performance as well as attempt to further drive down costs.  The Company is
also focused on increasing its chair offerings and has added four new chair
lines during the last fiscal year.  The Company is also pursuing uses for the
rotational molding facility built for production of the new table.  The
Company has started using the facility for the manufacture of fence panels and
posts, which are outside of its current institutional furniture market.  The
Company is encouraged by the response from customers who have purchased the
product, as well as the response from potential customers who have viewed and
handled the product.  The Company plans to continue building its capacity and
refining its manufacturing techniques as it breaks into this marketplace and
is hopeful that fencing will contribute to its sales growth in the upcoming
year.  However, the Company cannot guarantee that it will be successful in
marketing these fencing products or in utilizing its existing capacity.

     During the past few years, chair sales have begun to make up a larger
portion of the sales of the Company's multipurpose room operations.  Although
table sales still predominate the volume of this operation, much of the
increases in sales can be attributed to increases in chair sales.  During this
fiscal year, the Company anticipates launching at least one additional chair
line to complement its existing chair lines as well as enhancing its current
offerings.  Beyond this fiscal year, the Company anticipates developing
additional complementary chair lines to continue to grow this portion of its
business as well as further penetrating its existing marketplace with its
current lines of chairs.  However, the Company cannot guarantee that it will
be able to successfully develop and launch such chair lines or further
penetrate its existing marketplace.

     HEALTHCARE SEATING.  Through its wholly-owned subsidiary, Broda
Enterprises, Inc., the Company markets a line of healthcare seating products
to customers in Canada and the United States.  Broda's operations are based in
Waterloo, Ontario, Canada.  Broda focuses on providing products which assist
long-term care patients with advanced needs due to a debilitating condition or
disease, and has developed a line of premium-priced geriatric seating
products.  Broda chairs serve a very specific niche in the healthcare market
and thus do not compete in the commodity-oriented general healthcare seating
market.

     HEALTHCARE SEATING OUTLOOK.  The Company believes that the specialty
healthcare seating market is less subject to economic pressures than the
Company's multipurpose room furniture operations.  However, the medical and
healthcare industry is more subject to regulatory changes that could affect
the demand for Broda's products.  Recent changes in the durable medical
equipment marketplace relating to government reimbursements for these products
at the federal and state level has negatively impacted Broda's business.  The
Company is not currently aware of any other regulatory changes in the near
future that would have a substantial and negative impact on this business.
The Company's healthcare seating operation's future growth depends largely
upon increasing its market penetration into the U.S. and other foreign markets
as well as its ability to successfully introduce and market new product lines.
During the past few years, the Company has hired direct employees in the
United States to market its healthcare seating production, replacing some of
the dealers and distributors that it previously had in those areas. The
Company intends to expand this presence in the coming years.
<PAGE> 15

     GENERAL OUTLOOK.  Based on the reasons stated above, the Company
anticipates that sales volumes during the quarter ending September 30, 2006
will be up to 10 percent higher as compared to the prior year's second
quarter.  Despite these trends, the Company, for a variety of reasons,
including those described elsewhere herein, may not be successful in achieving
this sales level in the second quarter.


CRITICAL ACCOUNTING POLICIES AND ESTIMATES

     This discussion and analysis of financial condition and results of
operations is based upon the Company's consolidated financial statements which
have been prepared in accordance with accounting principles generally accepted
in the United States of America.  These principles require the use of
estimates and assumptions that affect amounts reported and disclosed in the
financial statements and footnotes.  The critical accounting policies for the
Company, which require management to make judgments and assumptions about
matters that are uncertain at the time of the estimate include the allowance
for doubtful accounts receivable, the reserve for obsolete inventory, accruals
for warranty expense, assets related to the discontinued next generation table
line, goodwill and other intangible assets, notes receivable, income taxes,
and revenue recognition.

Allowance for doubtful accounts receivable: The Company exercises considerable
judgment in determining the ultimate collectability of its accounts
receivable.  Several factors are used in making these judgments including the
customer credit quality, historical write-off experience and current economic
trends.  The Company reviews these factors quarterly, and the allowance is
adjusted accordingly.  If the financial condition of the Company's customers
were to deteriorate, an additional allowance may be required.

Reserve for obsolete inventory: Inventories are stated at the lower of cost,
on a first in, first out basis, or market.  Additionally, the Company
evaluates its inventory reserves in terms of excess and obsolete exposures.
This evaluation includes such factors as anticipated usage, inventory turnover
and ultimate product sales value.  Decreases in customer demand or changes in
buying patterns could cause this reserve to be increased.

Accruals for warranty expense: The Company provides for the estimated cost of
product warranties at the time revenue is recognized.  This warranty
obligation is affected by failure rates, the introduction of new products, and
the costs of material and labor to repair or replace the product.  The Company
regularly assesses the adequacy of its accrual for warranty expense based upon
historical warranty rates and anticipated future warranty rates.  If the
Company were to experience an increase in warranty claims compared with its
historical experience or if the cost of servicing warranty claims is greater
than expected, gross margins could be adversely affected.

Assets related to the discontinued next generation table line: Due to the
decision by the board of directors in January 2005 to discontinue the next
generation table project, the Company impaired certain long-term assets during
the quarter ended March 31, 2005.  This resulted in an impairment charge of
$2.0 million related to the fixed assets.  The Company utilized an outside
specialist to help establish the fair value of the assets which involved
considerable judgment.  The Company believes that it will be able to fully
realize the impaired value of these assets but cannot ensure that it will be
successful.

<PAGE> 16

Goodwill and other intangible assets: The Company reviews annually the
carrying value of its goodwill.  The goodwill arose from its acquisitions of
Broda Enterprises and Versipanel.  During the quarter ended June 30, 2006, the
Company reviewed the goodwill related to these acquisitions.  These reviews
are performed using estimates of future cash flows.  If the carrying value of
the goodwill is considered impaired, an impairment charge is recorded for the
amount by which the carrying value of the intangible asset exceeds its fair
value.  No impairment charges have been recorded related to the Broda or
Versipanel goodwill.  The Company's ongoing consideration of these factors
could result in future impairment charges, which could adversely affect net
income.

Notes receivable: The Company reviews its notes receivable to determine likely
collectability.  Since some of the notes are with entities without a history
of an ability to create future cash flows, the Company bases its belief in
their collectability upon its understanding of the financial strength of the
entities.  Due to the level of uncertainty in the success of these entities,
these notes receivable may not be ultimately realized.

Income taxes: The Company has not provided a valuation allowance against the
deferred tax assets recorded in the financial statements.  The Company
evaluates quarterly the realizability of its deferred tax assets based upon
expected future taxable income.  Management believes that it is more likely
than not that future earnings will be sufficient to recover deferred tax
assets.  If future earnings are not as high as expected, the Company's ability
to recover deferred tax assets may be hindered.

Revenue Recognition: The Company recognizes revenue in accordance with Staff
Accounting Bulletin (SAB) No. 101, "Revenue Recognition," as revised by SAB
No. 104.  Sales are recorded when title passes and collectability is
reasonably assured under its various shipping terms.  Revenue is normally
recognized upon shipment of goods to customers.  In certain circumstances
revenue is not recognized until the goods are received by the customer based
on terms of the sales agreement.  Discounts directly related to the sale are
recorded as a reduction to net sales.

Stock-Based Compensation: Effective April 1, 2006, the Company adopted
Statement of Financial Accounting Standards (SFAS) No. 123R, "Share-Based
Payment," (SFAS No. 123R) using the modified prospective transition method.
Under this transition method, stock-based compensation cost recognized
beginning April 1, 2006 includes compensation cost for all share-based
payments not yet vested as of April 1, 2006 based on the grant date fair value
estimated had we adopted the provisions of SFAS No. 123.  In addition, this
transition method requires any share-based payments granted after April 1,
2006 be accounted in accordance with the provisions of SFAS No. 123R.

<PAGE> 17

Compensation cost is recognized net of a forfeiture rate for only those awards
expected to vest on a straight-line basis over the requisite service period.
No new share-based payments were granted during the quarter ended June 30,
2006 and 2005.  Reasonable judgment will be required in the determination of
the fair value of share-based payment on the date of grant using an
option-pricing model with assumptions regarding a number of highly complex and
subjective variables.  These variables include, but are not limited to, the
expected term of the awards, the expected stock price volatility over the term
of the awards, the expected dividends of the awards, the risk-free interest
rate of the awards, and an estimate of the amount of awards that are expected
to be forfeited.  If factors change and different assumptions are employed to
the application of SFAS No. 123R in future periods, the stock-based
compensation expense recorded under SFAS No. 123R may differ significantly
from what was recorded in the current period.


COMPARISON OF THE RESULTS OF OPERATIONS FOR THE THREE MONTHS ENDED JUNE 30,
2006 AND 2005

     NET SALES.  The Company's first quarter fiscal 2007 net sales of
$14,702,000 were up 2 percent as compared with the first quarter net sales in
the prior fiscal year.  For the quarter ended June 30, 2006, the increase
reflects sales increases at the healthcare chair operations of 25 percent as
compared to the prior year's quarter due largely to higher U.S. sales.  These
increases were partially offset by decreases, as compared to the quarter ended
June 30, 2005, of 1 percent in the Company's multipurpose room operations.
The Company's total international sales represented 12 percent of net sales
for the quarter ended June 30, 2006 as compared to 17 percent of net sales for
the prior year's quarter.  The decrease in sales at the multipurpose room
operations was due to table sales being lower by 4 percent as compared to the
prior year's quarter, partially offset by a 4 percent increase in chair sales
and a 3 percent increase in other sales. During the quarter, the Company has
had a difficult time fully staffing its production operations at the
multipurpose room operations in response to increased sales volume.  As a
result, backlogs have grown and lead times have been extended.  In response,
the Company has increased its average production wages and has increased the
amount of overtime hours worked.  At this time, the Company believes that the
steps that it has taken will be adequate in being able to return its backlog
and lead times to more normal levels by the end of the second quarter.   If
the Company is able to work through its backlog and if sales increases
continue at the current rate, the Company expects that its overall net sales
will be up to 10 percent higher in the second quarter of fiscal 2007 as
compared to the second quarter of fiscal 2006.  However, the Company cannot
ensure that it will be successful or that it will reach this increased sales
level.

<PAGE> 18

     GROSS PROFIT.  Gross profit as a percentage of net sales in the quarter
ended June 30, 2006 decreased by 3 percentage points as compared to the same
quarter in the prior fiscal year to 34 percent.  The lower margin was due
primarily to higher labor costs, as a percent of sales, at the multipurpose
room operation resulting from increases in production wages as well as
increased overtime.  Overhead costs, as a percent of sales, were also higher
during the current quarter as compared to the prior year's quarter at both the
multipurpose room furniture and healthcare seating operations.  In addition,
the Company incurred material and labor costs related to the startup of the
fence operations in the current quarter.  The Company also recognized $22,000
in stock-based compensation expense in costs of products sold for the period
ended June 30, 2006.  These increases were partially offset by lower material
costs, as a percent of sales, at both operations for the current quarter.

     SELLING EXPENSES.  Selling expenses were 14 percent of net sales in both
the first quarter of fiscal 2007 and fiscal 2006.  Actual expenses increased
by $142,000.  Multipurpose room furniture selling costs increased by $109,000
over the prior fiscal year.  This increase resulted primarily from higher
commission costs as well as the recognition in the current quarter of $15,000
in stock-based compensation expense.  These increases were partially offset by
lower salary costs for sales management, as a percent of sales.  Selling
expenses at the healthcare seating operations increased by $33,000 over the
prior fiscal year primarily due to higher commission costs due to the higher
sales volume.

     GENERAL AND ADMINISTRATIVE EXPENSES.  General and administrative expenses
were 4 percent of net sales for the first quarter of fiscal 2007 as compared
to 5 percent in the first quarter of fiscal 2006.  Actual spending decreased
by $70,000.  The decrease was primarily due to lower personnel expenditures
resulting from the lower profitability level as well as lower costs for
outside services.  This decrease was partially offset by $12,000 in
stock-based compensation expense.

     RESEARCH AND DEVELOPMENT EXPENSES.  Research and development expenses
were 3 percent of net sales for both the first quarter of fiscal 2007 and
fiscal 2006.  Actual spending increased by $14,000 primarily due to higher
personnel costs and prototyping costs as well as $7,000 in stock-based
compensation expense.

     OTHER INCOME AND EXPENSE.  Other income and expense netted to $0 for the
first quarter of fiscal 2007 as compared to other income and expense of
$106,000 for the first quarter of fiscal 2006.  First quarter interest income
was up slightly at $77,000 as compared to $73,000 in the first quarter of the
prior fiscal year due to higher rates of return partially offset by lower
investment balances.  Other expense totaled $77,000 for the current quarter
and consisted of $78,000 in losses on currency exchange, partially offset by
$1,000 in other income.

     NET INCOME.  For the reasons stated above, the Company's fiscal 2007
first quarter net income of $1,269,000 decreased $249,000 or 16 percent as
compared to the first quarter net income in the prior fiscal year.

<PAGE> 19

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 $2.40 million at June 30, 2006 as compared to $4.79
million at March 31, 2006.

     The following table highlights certain key cash flow and capital
information pertinent to the discussion that follows:

                                                 THREE MONTHS ENDED
                                                   JUNE 30, 2006

                                                 -----------------
Net cash provided by operating activities. . . .     $ 1,556,000
Net sales of available-for-sale securities . . .       2,043,000
Purchase and retirement of common stock. . . . .      (5,314,000)
Purchases of property and equipment. . . . . . .        (813,000)
Net proceeds from exercise of stock options. . .          96,000

     The decrease in cash and cash equivalents was due primarily to stock
repurchases ($5.31 million) and purchases of property and equipment ($0.81
million).  The decrease was partially offset by cash provided by operating
activities ($1.56 million), the net sale of available-for-sale securities
($2.04 million) and net proceeds related to the exercise of stock options
($0.10 million).

     Historically, the Company has financed its growth primarily through cash
flow from its operations.  The Company's subsidiary, Broda Enterprises, has a
line of credit with a limit of $0.89 million.  As of June 30, 2006, no amount
was drawn under this facility.  This credit facility requires the maintenance
of certain financial ratios and levels of working capital.  As of June 30,
2006, the Company was in full compliance with the loan covenants related to
Broda's credit facility.  The Company's liquidity depends only partially upon
the availability of the Broda 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 can be 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 that 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 June 30, 2006, the proceeds which would have been
received by the Company upon exercise of outstanding options which were
exercisable on that date were approximately $3.23 million.  There is no
assurance that such options will be exercised.

<PAGE> 20

     On June 7, 2005, the Company announced its intention to repurchase up to
500,000 shares of the Company's common stock.  On January 24, 2006, the board
of directors increased the share repurchase authorization by 150,000 shares.
On May 18, 2006, the board of directors increased the share repurchase
authorization an additional 200,000 shares, bringing the total authorized to
850,000.  As of June 30, 2006, 765,829 shares had been repurchased for $13.3
million.  Of this amount, 283,983 shares were repurchased during the three
month period ended June 30, 2006 for $5.3 million.  The Company currently has
84,171 shares that may yet be repurchased under the repurchase plan.
Additional repurchases will reduce the Company's liquidity.

     The Company's material cash commitments at June 30, 2006 include current
liabilities of $5.47 million to be repaid from funds generated from
operations.  Current liabilities consist of the following:

                                                  JUNE 30,         MARCH 31,
                                                    2006             2006
                                                ------------     ------------
Accounts payable. . . . . . . . . . . . . . . .   $2,490,000       $1,989,000
Accrued payroll . . . . . . . . . . . . . . . .    1,415,000        1,080,000
Accrued warranty expense. . . . . . . . . . . .      471,000          470,000
Deferred revenue. . . . . . . . . . . . . . . .      386,000          492,000
Income taxes payable. . . . . . . . . . . . . .      421,000           88,000
Other accruals. . . . . . . . . . . . . . . . .      289,000          297,000
                                                ------------     ------------
Total current liabilities . . . . . . . . . . .   $5,472,000       $4,416,000
                                                ============     ============

     The Company has also entered into two operating lease agreements for
Broda's production and office facilities under which it is obligated to pay
$16,000 Canadian (approximately US $14,000) per month through August 2006.


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

     Certain statements made above in this filing that are not historical
facts are "forward-looking statements" within the meaning of the Private
Securities Litigation Reform Act of 1995 (the "Reform Act").  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 or cost
reductions to preserve margins.  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 include, but are not limited to:

   - statements that the Company continues to pursue new product development
and acquisitions of product lines or companies that would be complementary to
the Company's businesses;

<PAGE> 21

   - references to predicted increases in the institutional furniture and U.S.
office furniture markets;
   - statements that the Company plans to continue building its capacity and
refining its manufacturing techniques, and its hope that fencing will
contribute to its sales growth;
   - statements that the Company anticipates launching at least one additional
chair line, as well as enhance its current offering;
   - statements that the Company anticipates developing additional
complementary chair lines and further penetrating its existing marketplace
with its current line of chairs;
   - statements about the Company's belief that it will be able to fully
realize the impaired value of the assets associated with the next generation
table project;
   - statements that the Company anticipates that its sales volumes during the
second quarter of fiscal 2007 will be up to 10 percent higher as compared to
the sales levels of the second quarter of fiscal 2006;
   - the statement that the Company intends to expand the number of direct
employees hired to market its healthcare seating products in the coming years;
   - statements that management believes it is more likely than not that
future earnings will be sufficient to recover deferred tax assets;
   - statements relating to the Company's belief 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 12 months; and
   - statements that management believes it will be able to work through its
backlog and return its backlog and lead times to more normal levels during the
quarter.

     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, as
well as those described in our Annual Report on Form 10-K, 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:

   - downturns or improvements in domestic and international economies and
business conditions, specifically in the institutional furniture industry;
   - continued global tension and U.S. military actions related thereto and
continued acts of terror and threats of terrorism;
   - increased competition in the Company's core businesses;
   - loss of important customer contracts through increased price-based and
product quality competition, especially in the Company's multipurpose room
furniture segment;
   - limited management and key employee resources;
   - declines in sales volumes and profit margins in the Company's
businesses;
   - lower than expected revenue, revenue growth, cash flow and gross margins
from the multipurpose room and healthcare seating operations, higher materials
and labor costs, 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;

<PAGE> 22

   - management's inability for any reason to manage effectively the Company's
operations;
   - the Company's inability for any reason to develop new products and expand
successfully into new markets;
   - the Company's ability to effectively produce and sell its next generation
multipurpose room table products;
   - the Company's ability to effectively address any unanticipated  design
and manufacturing challenges with respect to its next generation table
products and generally launch such table products by the anticipated launch
dates;
   - the market's acceptance of products currently being developed by the
Company including its next generation multipurpose room tables;
   - the Company's ability to manufacture and market at current margins high
quality, high performance products at competitive prices;
   - import restrictions and economic conditions in the Company's foreign
markets and foreign currency risks associated therewith;
   - the Company's ability to maintain relatively low cost labor rates;
   - the Company's ability to source a sufficient volume of acceptable raw
materials at current prices;
   - 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;
   - the Company's ability to refine and enhance the quality and productivity
of its manufacturing process;
   - 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;
   - the Company's ability to retain and maintain relationships with key
customers;
   - the Company's ability to raise capital, if needed;
   - the availability of insurance funding for the Company's healthcare
seating products;
   - regulatory developments that adversely affect demand for the Company's
products, particularly the Company's healthcare seating products; and
   - the Company's ability to hire enough workers and stabilize its
manufacturing operations.

     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, except as required by law.

<PAGE> 23

ITEM 3.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

     The Company manufactures its products in the United States and Canada and
sells its products in those markets as well as in other countries.  The
majority of the Company's sales and expenses are transacted in U.S. dollars
with limited transactions occurring in Canadian dollars or other foreign
currencies.  Foreign currency exchange rate fluctuations did not have a
material impact on the financial results of the Company during the three
months ended June 30, 2006.  The Company has occasionally entered into forward
contracts for specific US$ denominated accounts receivable related to its
healthcare seating operations.  As of June 30, 2006, no forward contracts were
outstanding or entered into during the three  months ended June 30, 2006.  The
economic impact of foreign exchange rate movements on the Company is complex
because such changes are often linked to variability in real growth,
inflation, interest rates, governmental actions and other factors.

ITEM 4.  CONTROLS AND PROCEDURES

EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES

     Under the supervision and with the participation of the Company's
management, including the Company's Chief Executive Officer and Chief
Financial Officer, the Company evaluated the effectiveness of the design and
operation of the Company's disclosure controls and procedures (as defined in
Rule 13a-15(e) under the Securities Exchange Act of 1934 (the "Exchange
Act")).  Based upon that evaluation, the Chief Executive Officer and Chief
Financial Officer concluded that, as of the end of the period covered by this
report, the Company's disclosure controls and procedures were effective.

CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING

     During the most recent fiscal quarter covered by this report, there has
been no change in the Company's internal control over financial reporting (as
defined in Rule 13a-15(f) under the Exchange Act) that has materially
affected, or is reasonably likely to materially affect, the Company's internal
control over financial reporting.

<PAGE> 24
                        PART II:  OTHER INFORMATION

ITEM 2.  UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

(c) Issuer Purchases of Equity Securities

                    ISSUER PURCHASES OF EQUITY SECURITIES*

                                               Total Number
                                                 of Shares    Maximum Number
                                                 Purchased      of Shares
                                                  as Part      that May Yet
                    Total Number   Average      of Publicly    Be Purchased
                     Of Shares    Price Paid  Announced Plans Under the Plans
Period               Purchased    Per Share     or Programs     or Programs
-----------------  -------------  ----------   -------------   -------------
April 1 -
April 30, 2006                0

May 1 -
May 31, 2006            184,071        18.61

June 1 -
June 30, 2006            99,912        18.91
-----------------  -------------   ----------  -------------   -------------
Total                   283,983       $18.71        765,829          84,171
=================  =============   ==========  =============   =============

* On June 7, 2005, the Company announced its intention to repurchase up to
500,000 shares of the Company's common stock.  On January 24, 2006, the board
of directors increased the share repurchase authorization by 150,000 shares.
On May 18, 2006, the board of directors increased the share repurchase
authorization an additional 200,000 shares, bringing the total to 850,000
shares.  This table details the activity in the share repurchase program for
the three month period ended June 30, 2006.

<PAGE> 25

Item 6.  Exhibits

    3.1   Amended and Restated Articles of Incorporation of the Registrant
          incorporated by reference to the referenced exhibit number to the
          Company's Registration Statement on Form SB-2, Reg. No. 33-76758-D.

    3.2   Amended and Restated Bylaws of the Registrant incorporated by
          reference to the referenced exhibit number to the Company's
          Registration Statement on Form SB-2, Reg. No. 33-76758-D.

    3.3   First Amendment to the Amended and Restated Bylaws of Registrant
          incorporated by reference to the referenced exhibit number to the
          Company's Registration Statement on Form SB-2, Reg. No. 33-76758-D.

    31.1  Certification of Bradley T Nielson, President and Chief Executive
          Officer, pursuant to Rule 13a-14(a) of the Exchange Act, as
          adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

    31.2  Certification of Paul R. Killpack, Chief Financial Officer,
          pursuant to Rule 13a-14(a) of the Exchange Act, as adopted
          pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

    32.1  Certification of Bradley T Nielson, President and Chief Executive
          Officer, pursuant to Section 1350, Chapter 63 of Title 18, United
          States Code, as adopted pursuant to Section 906 of the Sarbanes-
          Oxley Act of 2002.

    32.2  Certification of Paul R. Killpack, Chief Financial Officer,
          pursuant to Section 1350, Chapter 63 of Title 18, United States
          Code, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act
          of 2002.

<PAGE> 26

                                  SIGNATURES

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

                                        MITY Enterprises, Inc.


Date: August 1, 2006                    /s/ Bradley T Nielson
                                        -------------------------------------
                                        Bradley T Nielson
                                        President and Chief Executive Officer
                                        (Principal Executive Officer)


Date: August 1, 2006                    /s/ Paul R. Killpack
                                        -------------------------------------
                                        Paul R. Killpack
                                        Chief Financial Officer
                                        (Principal Financial and Accounting
                                        Officer)