<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 December 31, 2005

                                      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 an accelerated filer (as
defined in Rule 12b-2 of the Exchange Act).  Yes        No   x
     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 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 4,024,898 shares of the registrant's Common Stock, par value
$.01 per share, outstanding on January 24, 2006.
 ----------------------------------------------------------------------------
<PAGE> 2
                         PART I:  FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS
                             MITY ENTERPRISES, INC.
                    CONDENSED CONSOLIDATED BALANCE SHEETS
                                  (unaudited)
                                                 DECEMBER 31,     MARCH 31,
                                                     2005            2005
                                                 ------------     -----------
ASSETS
Current assets:
  Cash and cash equivalents . . . . . . . . . . . $ 4,792,000     $ 3,940,000
  Available-for-sale securities . . . . . . . . .   4,514,000       7,151,000
  Accounts receivable, less allowances of
    $130,000 at December 31, 2005 and
    $147,000 at March 31, 2005. . . . . . . . . .   6,712,000       6,463,000
  Inventories . . . . . . . . . . . . . . . . . .   2,892,000       2,518,000
  Prepaid expenses and other current assets . . .     457,000         311,000
  Deferred income tax assets. . . . . . . . . . .     666,000         701,000
                                                 ------------     -----------
Total current assets. . . . . . . . . . . . . . .  20,033,000      21,084,000
Property and equipment, net . . . . . . . . . . .  11,841,000      11,714,000
Deferred income tax assets. . . . . . . . . . . .     311,000         403,000
Goodwill, net . . . . . . . . . . . . . . . . . .   2,360,000       2,306,000
Notes receivable, net . . . . . . . . . . . . . .      31,000         109,000
                                                 ------------     -----------
Total assets. . . . . . . . . . . . . . . . . . . $34,576,000     $35,616,000
                                                 ============     ===========
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
 Accounts payable . . . . . . . . . . . . . . . . $ 1,588,000       1,736,000
 Accrued expenses and other current liabilities .   2,779,000       2,616,000
                                                 ------------     -----------
Total current liabilities . . . . . . . . . . . .   4,367,000       4,352,000

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 4,023,673 at December 31, 2005
      and 4,325,434 at March 31, 2005 . . . . . .      40,000          43,000
    Additional paid-in capital. . . . . . . . . .  12,085,000      12,208,000
    Retained earnings . . . . . . . . . . . . . .  17,204,000      18,337,000
    Accumulated other comprehensive income. . . .     880,000         676,000
                                                 ------------     -----------
  Total stockholders' equity. . . . . . . . . . .  30,209,000      31,264,000
                                                 ------------     -----------
Total liabilities and stockholders' equity. . . . $34,576,000     $35,616,000
                                                 ============     ===========

         See accompanying notes to unaudited condensed consolidated
                            financial statements.
<PAGE> 3

                              MITY ENTERPRISES, INC.
                   CONDENSED CONSOLIDATED STATEMENTS OF INCOME
                                  (unaudited)
                                                  THREE MONTHS ENDED DEC. 31,
                                                      2005           2004

                                                   -----------    -----------
Net sales . . . . . . . . . . . . . . . . . . . .  $13,408,000    $11,872,000
Cost of products sold . . . . . . . . . . . . . .    8,862,000      7,867,000
                                                   -----------    -----------
Gross profit. . . . . . . . . . . . . . . . . . .    4,546,000      4,005,000
Expenses:
  Selling . . . . . . . . . . . . . . . . . . . .    2,027,000      1,945,000
  General and administrative. . . . . . . . . . .      488,000        476,000
  Research and development. . . . . . . . . . . .      375,000        314,000
                                                   -----------    -----------
Total expenses. . . . . . . . . . . . . . . . . .    2,890,000      2,735,000
                                                   -----------    -----------
Income from operations. . . . . . . . . . . . . .    1,656,000      1,270,000
Other income (expense)
  Interest income . . . . . . . . . . . . . . . .       81,000         44,000
  Other . . . . . . . . . . . . . . . . . . . . .      (17,000)       (60,000)
                                                   -----------    -----------
Total other income (expense), net . . . . . . . .       64,000        (16,000)
                                                   -----------    -----------
Income before provision for income taxes. . . . .    1,720,000      1,254,000
Provision for income taxes. . . . . . . . . . . .      521,000        459,000
                                                   -----------    -----------
Net income. . . . . . . . . . . . . . . . . . . .  $ 1,199,000    $   795,000
                                                   ===========    ===========
Basic earnings per share. . . . . . . . . . . . .  $      0.29    $      0.18
                                                   ===========    ===========
Weighted average number of common shares - basic.    4,076,166      4,301,266
                                                   ===========    ===========

Diluted earnings per share. . . . . . . . . . . .  $      0.28    $      0.18
                                                   ===========    ===========
Weighted average number of common and common
 equivalent shares - diluted. . . . . . . . . . .    4,221,533      4,462,038
                                                   ===========    ===========

         See accompanying notes to unaudited condensed consolidated
                            financial statements.

<PAGE> 4

                              MITY ENTERPRISES, INC.
                   CONDENSED CONSOLIDATED STATEMENTS OF INCOME
                                  (unaudited)
                                                   NINE MONTHS ENDED DEC. 31,
                                                      2005           2004
                                                   -----------    -----------
Net sales . . . . . . . . . . . . . . . . . . . .  $41,845,000    $37,296,000
Cost of products sold . . . . . . . . . . . . . .   26,856,000     24,548,000
                                                   -----------    -----------
Gross profit. . . . . . . . . . . . . . . . . . .   14,989,000     12,748,000
Expenses:
  Selling . . . . . . . . . . . . . . . . . . . .    5,927,000      5,535,000
  General and administrative. . . . . . . . . . .    1,609,000      1,510,000
  Research and development. . . . . . . . . . . .    1,276,000        926,000
                                                   -----------    -----------
Total expenses. . . . . . . . . . . . . . . . . .    8,812,000      7,971,000
                                                   -----------    -----------
Income from operations. . . . . . . . . . . . . .    6,177,000      4,777,000
Other income (expense)
  Interest income . . . . . . . . . . . . . . . .      221,000        117,000
  Other . . . . . . . . . . . . . . . . . . . . .     (110,000)      (159,000)
                                                   -----------    -----------
Total other income (expense), net . . . . . . . .      111,000        (42,000)
Income before provision for income taxes and
  minority interest . . . . . . . . . . . . . . .    6,288,000      4,735,000
Provision for income taxes. . . . . . . . . . . .    2,126,000      1,751,000
                                                   -----------    -----------
Net income before minority interest . . . . . . .    4,162,000      2,984,000
Minority interest . . . . . . . . . . . . . . . .         -            22,000
                                                   -----------    -----------
Net income. . . . . . . . . . . . . . . . . . . .  $ 4,162,000    $ 3,006,000
                                                   ===========    ===========

Basic earnings per share. . . . . . . . . . . . .  $      1.01    $      0.70
                                                   ===========    ===========
Weighted average number of common shares - basic.    4,135,492      4,289,106
                                                   ===========    ===========

Diluted earnings per share. . . . . . . . . . . .  $      0.97    $      0.67
                                                   ===========    ===========
Weighted average number of common and common
 equivalent shares - diluted. . . . . . . . . . .    4,288,388      4,475,784
                                                   ===========    ===========

         See accompanying notes to unaudited condensed consolidated
                            financial statements.
<PAGE> 5

                             MITY ENTERPRISES, INC.
               CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                                  (unaudited)
                                                  NINE MONTHS ENDED DEC. 31,
                                                      2005           2004
                                                   -----------    -----------
CASH FLOWS FROM OPERATING ACTIVITIES
Net income . . . . . . . . . . . . . . . . . . .   $ 4,162,000    $ 3,006,000
Adjustments to reconcile net income to net cash
  provided by operating activities:
    Depreciation and amortization. . . . . . . .     1,092,000      1,423,000
    Deferred taxes . . . . . . . . . . . . . . .       128,000        248,000
    Net loss (gain) on disposal of equipment . .        37,000         (1,000)
    Tax benefit from exercise of stock options .       248,000        111,000
    Changes in assets and liabilities:
      Accounts receivable. . . . . . . . . . . .      (159,000)       (62,000)
      Inventories. . . . . . . . . . . . . . . .      (353,000)    (1,236,000)
      Prepaid expenses and other current assets.      (143,000)       180,000
      Tax receivable . . . . . . . . . . . . . .          --          780,000
      Accounts payable . . . . . . . . . . . . .      (158,000)      (416,000)
      Accrued expenses and other current
       liabilities . . . . . . . . . . . . . . .       151,000         18,000
                                                   -----------    -----------
Net cash provided by operating activities. . . .     5,005,000      4,051,000
                                                   -----------    -----------
CASH FLOWS FROM INVESTING ACTIVITIES
Purchases of available-for-sale securities . . .    (3,580,000)    (2,206,000)
Sales and maturities of available-for-sale
  securities . . . . . . . . . . . . . . . . . .     6,223,000        341,000
Proceeds from sales of property & equipment. . .        21,000         76,000
Decrease in notes receivable . . . . . . . . . .        78,000         55,000
Purchase of Versipanel . . . . . . . . . . . . .          --       (1,201,000)
Purchases of property and equipment. . . . . . .    (1,240,000)    (1,935,000)
                                                   -----------    -----------
Net cash provided by (used in) investing
  activities . . . . . . . . . . . . . . . . . .     1,502,000     (4,870,000)

                                                   -----------    -----------
CASH FLOWS FROM FINANCING ACTIVITIES
Net proceeds from exercise of stock options and
  issuance of shares to the 401(k) plan. . . . .       773,000        503,000
Minority interest. . . . . . . . . . . . . . . .          --          (34,000)
Purchase and retirement of common stock. . . . .    (6,443,000)          --
                                                   -----------    -----------
Net cash provided by (used in) financing
  activities . . . . . . . . . . . . . . . . . .    (5,670,000)       469,000
                                                   -----------    -----------
Effect of exchange rate changes on cash. . . . .        15,000         17,000
                                                   -----------    -----------
Net increase (decrease) in cash and cash
  equivalents. . . . . . . . . . . . . . . . . .       852,000       (333,000)
Cash and cash equivalents at beginning of period     3,940,000      6,382,000
                                                   -----------    -----------
CASH AND CASH EQUIVALENTS AT END OF PERIOD . . .   $ 4,792,000    $ 6,049,000
                                                   ===========    ===========

         See accompanying notes to unaudited condensed consolidated
                            financial statements.
<PAGE> 6

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:

                                                NINE MONTHS ENDED DECEMBER 31,
                                                      2005           2004
                                                   ----------     ----------
Cash paid during the period for income taxes . . . $2,224,000     $  678,000


SUPPLEMENTAL SCHEDULE OF NONCASH INVESTING AND FINANCING ACTIVITIES:

In April of 2004, the Company purchased the assets of Versipanel LLC for
$1,201,000.  In conjunction with the acquisition, liabilities were assumed as
follows:

      Fair value of assets acquired. . . . . . . . . . . . $   219,000
      Cost in excess of fair value of assets (goodwill). .   1,085,000
      Cash paid for assets . . . . . . . . . . . . . . . .  (1,201,000)
                                                           -----------
      Liabilities assumed. . . . . . . . . . . . . . . . . $   103,000
                                                           ===========


         See accompanying notes to unaudited condensed consolidated
                            financial statements.

<PAGE> 7

                              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 and nine months
ended December 31, 2005 are not necessarily indicative of results to be
expected for the full fiscal year ending March 31, 2006.

     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,
2005.

STOCK-BASED COMPENSATION

     In December 2002, the Financial Accounting Standards Board (FASB) issued
Statement of Financial Accounting Standards (SFAS) No. 148, "Accounting for
Stock-Based Compensation - Transition and Disclosure - an amendment of FASB
Statement No. 123," which provides alternative methods of transition for a
voluntary change to the fair value based method of accounting for stock-based
employee compensation.  In addition, this Statement amends the disclosure
requirements of SFAS No. 123 to require prominent disclosures in both annual
and interim financial statements about the method of accounting for
stock-based employee compensation and the effect of the method used on
reported results.  SFAS No. 148 is effective for fiscal years ending after
December 15, 2002 and for financial reports containing financial statements
for interim periods beginning after December 15, 2002.  The Company has
decided to continue applying Accounting Principles Board (APB) Statement No.
25 (as permitted by SFAS No. 123 and SFAS no. 148).  The required disclosure
of the effects of SFAS No. 123 and SFAS No. 148 are included in the notes to
the consolidated financial statements.  Accordingly, no compensation cost has
been recognized for its stock option plans.  Had compensation cost of the
Company's two stock-based compensation plans been determined based on the fair
value at the grant dates for awards under those plans consistent with SFAS No.
123, the Company's net income and earnings per share would have changed to the
pro forma amounts indicated below:

<PAGE> 8

                                                 THREE MONTHS ENDED DEC. 31,
                                                      2005           2004
                                                  ----------      ----------
Net income, as reported                           $1,199,000      $  795,000
Deduct: Total stock-based employee compensation
 expense determined under fair value based
 method for all awards, net of related tax            57,000          54,000
                                                  ----------      ----------
Pro forma net income                              $1,142,000      $  741,000
                                                  ==========      ==========
Earnings per share - basic:
  As reported                                          $0.29           $0.18
  Pro forma                                             0.28            0.17

Earnings per share - diluted:
  As reported                                          $0.28           $0.18
  Pro forma                                             0.27            0.17

                                                  NINE MONTHS ENDED DEC. 31,
                                                      2005           2004
                                                  ----------      ----------

Net income, as reported                           $4,162,000      $3,006,000
Deduct: Total stock-based employee compensation
 expense determined under fair value based
 method for all awards, net of related tax           171,000         161,000
                                                  ----------      ----------
Pro forma net income                              $3,991,000      $2,845,000
                                                  ==========      ==========
Earnings per share - basic:
  As reported                                          $1.01           $0.70
  Pro forma                                             0.97            0.66

Earnings per share - diluted:
  As reported                                          $0.97           $0.67
  Pro forma                                             0.93            0.64


     The fair value of each option grant is estimated on the date of grant
using the Black-Scholes option-pricing model with the following assumptions
used for grants in the nine months ended December 31, 2004: expected
volatility of 43 percent, risk free interest rate of 2.64 percent, and
expected lives of three years.  During the nine months ended December 31,
2004, 13,750 options were granted.  Under SFAS No. 123, the weighted average
fair value per share of options issued during the nine months ended December
31, 2004 was $5.42.  No options were granted during the three months ended
December 31, 2004 or for the three months and nine months ended December 31,
2005.

<PAGE> 9

     In December 2004, the FASB issued SFAS No. 123R, "Share-Based Payment,"
which replaces SFAS No. 123, "Accounting for Stock-Based Compensation," and
supersedes APB Opinion No. 25, "Accounting for Stock Issued to Employees."
SFAS No. 123R eliminates the alternative of applying the intrinsic value
measurement provisions of Opinion 25 to stock compensation awards issued to
employees.  Rather, the new standard requires enterprises to measure the cost
of employee services received in exchange for an award of equity instruments
based on the grant-date fair value of the award.  That cost will be recognized
over the period during which an employee is required to provide services in
exchange for the award, known as the requisite service period (usually the
vesting period).

     SFAS 123R, as amended by the SEC, will be effective for the Company's
fiscal year beginning April 1, 2006, and requires the use of the Modified
Prospective Application Method.  Under this method SFAS 123R is applied to new
awards and to awards modified, repurchased, or cancelled after the effective
date.  Additionally, compensation cost for the portion of awards for which the
requisite service has not been rendered (such as unvested options) that are
outstanding as of the date of adoption shall be recognized as the remaining
requisite services are rendered.  The compensation cost relating to unvested
awards at the date of adoption shall be based on the grant-date fair value of
those awards as calculated for pro forma disclosures under the original SFAS
123.  In addition, companies may use the Modified Retrospective Application
Method.  This method may be applied to all prior years for which the original
SFAS 123 was effective or only to prior interim periods in the year of initial
adoption.  If the Modified Retrospective Application Method is applied,
financial statements for prior periods shall be adjusted to give effect to the
fair-value-based method of accounting for awards on a consistent basis with
the pro forma disclosures required for those periods under the original SFAS
123.

     The Company has not yet quantified the effects of the adoption of SFAS
123R, but it is expected that the new standard will result in significant
stock-based compensation expense.  The pro forma effects on net income and
earnings per share if the Company had applied the fair value recognition
provisions of original SFAS 123 on stock compensation awards (rather than
applying the intrinsic value measurement provisions of Opinion 25) are
disclosed above.  Although such pro forma effects of applying original SFAS
123 may be indicative of the effects of adopting SFAS 123R, the provisions of
these two statements differ in some important respects.  The actual effects of
adopting SFAS 123R will be dependent on numerous factors including, but not
limited to, the valuation model chosen by the Company to value stock-based
awards; the assumed award forfeiture rate; the accounting policies adopted
concerning the method of recognizing the fair value of awards over the
requisite service period; and the transition method (as described below)
chosen for adopting SFAS 123R.

<PAGE> 10

2.  INVENTORIES

     Inventories consisted of the following:

                                                DECEMBER 31,       MARCH 31,
                                                    2005             2005
                                                ------------     ------------
               Materials and supplies . . . .    $ 1,903,000      $ 1,522,000
               Work-in-progress . . . . . . .        139,000          161,000
               Finished goods . . . . . . . .        850,000          835,000
                                                ------------     ------------
                                                 $ 2,892,000      $ 2,518,000
                                                ============     ============
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 December 31, 2005, comprehensive income exceeded net income by
$25,000, consisting of $23,000 in foreign currency translations gains and
$2,000 in unrealized gains on available-for-sale securities, net of tax
effects.  For the three months ended December 31, 2004, comprehensive income
exceeded net income by $201,000, consisting of $203,000 in foreign currency
translations gains partially offset by $2,000 in unrealized losses on
available-for-sale securities, net of tax effects.

     For the nine months ended December 31, 2005, comprehensive income
exceeded net income by $205,000, consisting of $199,000 in foreign currency
translation gains and $6,000 in unrealized gains on available-for-sale
securities, net of tax effects.  For the nine months ended December 31, 2004,
comprehensive income exceeded net income by $300,000, consisting of $309,000
in foreign currency translation gains partially offset by $9,000 in unrealized
losses 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.

     Reportable segment data of continuing operations reconciled to the
consolidated financial statements for the three months and nine months ended
December 31, 2005 and 2004 is as follows:

<PAGE> 11

                                             THREE MONTHS ENDED DECEMBER 31,
                                                  2005              2004
                                               -----------       -----------
Net sales:
  Multipurpose room furniture. . . . . . . .   $11,370,000       $ 9,834,000
  Healthcare seating . . . . . . . . . . . .     2,038,000         2,038,000
                                               -----------       -----------
                                               $13,408,000       $11,872,000
                                               ===========       ===========
Income from operations:
  Multipurpose room furniture. . . . . . . .   $ 1,249,000       $   794,000
  Healthcare seating . . . . . . . . . . . .       407,000           476,000
                                               -----------       -----------
                                               $ 1,656,000       $ 1,270,000
                                               ===========       ===========
Depreciation and amortization expense:
  Multipurpose room furniture. . . . . . . .   $   310,000       $   459,000
  Healthcare seating . . . . . . . . . . . .        52,000            36,000
                                               -----------       -----------
                                               $   362,000       $   495,000
                                               ===========       ===========
Capital expenditures, net:
  Multipurpose room furniture. . . . . . . .   $   602,000       $   362,000
  Healthcare seating . . . . . . . . . . . .       228,000           137,000
                                               -----------       -----------
                                               $   830,000       $   499,000
                                               ===========       ===========

                                              NINE MONTHS ENDED DECEMBER 31,
                                                  2005              2004
                                               -----------       -----------
Net sales:
  Multipurpose room furniture. . . . . . . .   $36,320,000       $32,065,000
  Healthcare seating . . . . . . . . . . . .     5,525,000         5,231,000
                                               -----------       -----------
                                               $41,845,000       $37,296,000
                                               ===========       ===========
Income from operations:
  Multipurpose room furniture. . . . . . . .   $ 5,129,000       $ 3,659,000
  Healthcare seating . . . . . . . . . . . .     1,048,000         1,118,000
                                               -----------       -----------
                                               $ 6,177,000       $ 4,777,000
                                               ===========       ===========
Depreciation and amortization expense:
  Multipurpose room furniture. . . . . . . .   $   961,000       $ 1,314,000
  Healthcare seating . . . . . . . . . . . .       131,000           109,000
                                               -----------       -----------
                                               $ 1,092,000       $ 1,423,000
                                               ===========       ===========
Capital expenditures, net:
  Multipurpose room furniture. . . . . . . .   $   959,000       $ 1,757,000
  Healthcare seating . . . . . . . . . . . .       281,000           178,000
                                               -----------       -----------
                                               $ 1,240,000       $ 1,935,000
                                               ===========       ===========

<PAGE> 12

                                                DECEMBER 31,      MARCH 31,
                                                    2005             2005
                                                 -----------      -----------
Total assets:
  Multipurpose room furniture. . . . . . . .     $28,733,000      $30,626,000
  Healthcare seating . . . . . . . . . . . .       5,843,000        4,990,000
                                                 -----------      -----------
                                                 $34,576,000      $35,616,000
                                                 ===========      ===========
Total goodwill:
  Multipurpose room furniture. . . . . . . .     $ 1,085,000      $ 1,085,000
  Healthcare seating . . . . . . . . . . . .       1,275,000      $ 1,221,000
                                                 -----------      -----------
                                                 $ 2,360,000      $ 2,306,000
                                                 ===========      ===========


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 and nine months ended December 31, 2005 and
2004, respectively.


                               THREE MONTHS ENDED        NINE MONTHS ENDED
                                  DECEMBER 31,             DECEMBER 31,
                                 2005        2004         2005        2004
                             ----------- -----------  ----------- -----------
Net income as reported. . . .$ 1,199,000 $   795,000  $ 4,162,000 $ 3,006,000
                             =========== ===========  =========== ===========
BASIC:
 Weighted average number of
  common shares outstanding .  4,076,166   4,301,266    4,135,492   4,289,106
                             =========== ===========  =========== ===========
 Basic net income per share .     $ 0.29      $ 0.18       $ 1.01      $ 0.70
                             =========== ===========  =========== ===========
DILUTED:
 Common and common equivalent
  shares outstanding:
 Weighted average number of
  common shares outstanding .  4,076,166   4,301,266    4,135,492   4,289,106
   Common stock equivalents
    from options computed on
    the treasury-stock method
    using the average fair
    market value of common
    stock outstanding during
    the period  . . . . . . .    145,367     160,772      152,896     186,678
                             ----------- -----------  ----------- -----------
   Shares used in the
    computation . . . . . . .  4,221,533   4,462,038    4,288,388   4,475,784
                             =========== ===========  =========== ===========
 Diluted net income per share     $ 0.28      $ 0.18       $ 0.97      $ 0.67
                             =========== ===========  =========== ===========
<PAGE> 13

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 created a reserve of $20,000 for this note receivable.  At December 31,
2005, the gross value of this note receivable was $96,000.  At December 31,
2005, $64,000 was the net current portion of this note receivable, which is
included in prepaid expenses and other current assets.  As of December 31,
2005, the dealer was current on payments on this note receivable.  The Company
has another note receivable for $19,000.


7.  COMMITMENTS AND CONTINGENCIES

     The Company has been named as defendant in certain lawsuits.  While the
Company cannot predict the results of these actions, management believes,
based in part on the advice of legal counsel, that the liability, if any,
resulting from such litigation and claims will not have a material effect on
the consolidated financial statements.

     The Company has certain alleged obligations of up to $0.4 million related
to a defined benefit pension plan resulting from exiting and selling its
specialty office seating and systems business.  The Company does not believe
that it is liable for this full amount and plans to vigorously defend its
positions.  At this time, the Company estimates its liability to be $0.3
million and has established a reserve for this amount.

8.  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
bringing the total authorized to 650,000.  During the three month period ended
December 31, 2005, the Company repurchased 103,800 shares of the Company's
stock for approximately $1.9 million.  During the nine month period ended
December 31, 2005, the Company repurchased 397,564 shares of the Company's
stock for approximately $6.4 million.  The Company currently has 252,436
shares that may yet be repurchased under the repurchase plan.

9.  ACQUISITION OF VERSIPANEL

     On April 1, 2004, the Company announced the acquisition of the assets of
Versipanel LLC, a privately-owned designer, manufacturer and marketer of a
variety of portable partitions based in Phoenix, Arizona.  The transaction was
treated for accounting purposes as a purchase and accordingly, the Company
included the operating results of Versipanel in the financial statements from
April 1, 2004.

<PAGE> 14

     In conjunction with this acquisition, the Company paid $1,201,000 in
cash.  The acquisition resulted in goodwill of $1,085,000, all of which is
deductible for tax purposes.  Up to an additional $200,000 of the purchase
price was contingently payable based on obtaining certain sales growth targets
on the Versipanel product line through April 26, 2005.  These growth targets
were not achieved, so no contingent payments were required.


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, 2005.

     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.  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.  After three years of declines in
the institutional furniture marketplace due to the downturn in the domestic
and international economy, the institutional furniture marketplace started to
grow again in calendar year 2004.  This has accelerated in calendar year 2005.
Fiscal year through November 2005, industry experts are reporting an increase
of 11 percent in shipments.  Industry experts predict a continued recovery in
calendar year 2006, with shipments projected to be up by 7 percent.  The
Company's multipurpose room operations for the nine months ended December 31,
2005 were on pace with the industry as sales volumes increased 12 percent as
compared to the prior year.  During calendar years 2004 and 2005, there were
also significant pressures on commodity prices for many of the raw materials
that the Company uses including steel, wood, and plastic.  This resulted in a
reduction of gross margins, which caused the Company to increase the price of
its products.  The Company has also seen significant competitive pressure in
its multipurpose room table markets from lower-priced thermo-formed and
blow-molded tables and expects this pressure to continue.

<PAGE> 15

     During the past few years, chair sales have begun to make up a larger
portion of the multipurpose room operation's sales.  Although table sales
still dominate the volume of this operation, much of the increases in sales in
recent years can be attributed to increases in chair sales.  At the start of
the current fiscal year, the Company launched a new line of stacking chairs
and folding chairs to complement its existing chair lines.  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 line of chairs.  However, there can be no
assurance that the Company 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.  During the recent economic
downturn, the Company's healthcare seating operations were not significantly
impacted by the downturn in the U.S. and world economies.  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.

     GENERAL OUTLOOK.  Based on the reasons stated above, the Company
anticipates that sales volumes during the quarter ending March 31, 2006 will
be up to 10 percent higher as compared to the prior year's fourth 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 fourth quarter.

<PAGE> 16

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.  Management bases its estimates on
historical experience and on various other assumptions that are believed to be
reasonable under the circumstances, the results of which form the basis for
making judgments about the carrying values of assets and liabilities that are
not readily apparent from other sources.  The Company's critical accounting
policies include the allowance for doubtful accounts receivable, 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 pension liability and wage dispute.

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> 17

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, 2005, 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.  At this time, the Company has created reserves on some of these
notes receivable.  Due to the high 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.

PENSION LIABILITY AND WAGE DISPUTE: The Company has certain alleged
obligations of up to $0.4 million related to a defined benefit pension plan
resulting from exiting and selling its specialty office seating and systems
business in 2001.  The Company is investigating this matter and does not
believe that it is liable for this full amount and plans to vigorously defend
its positions.  At this time, the Company estimates its liability to be $0.3
million and has established a reserve for this amount.

COMPARISON OF THE RESULTS OF OPERATIONS FOR THE THREE MONTHS AND NINE MONTHS
ENDED DECEMBER 31, 2005 AND 2004

     NET SALES.  The Company's third quarter fiscal 2006 net sales of
$13,408,000 were up 13 percent as compared with the third quarter net sales in
the prior fiscal year.  For the quarter ended December 31, 2005, the increase
reflects sales increases, as compared to the quarter ended December 31, 2004,
of 16 percent in the Company's multipurpose room operations.  Sales at the
healthcare chair operations were flat as compared to the prior year's quarter
due largely to changes in government reimbursements.  The Company's total
international sales represented 14 percent of net sales for the quarters ended
December 31, 2005 and 2004.  The Company attributes most of the increase in
sales in the multipurpose room operations to an 88 percent increase in chair
sales due to sales of the newly introduced chair lines as well as strong
volume growth and increased sales prices in the stacking and folding chair
lines.  The Company also had a 5 percent increase in other sales.  These
increases were partially offset by a 2 percent decrease in table sales.  The
Company expects that its overall net sales will be up to 10 percent higher in
the fourth quarter of fiscal 2006 as compared to the fourth quarter of fiscal
2005.

<PAGE> 18

     For the nine months ended December 31, 2005, the Company's net sales of
$41,845,000 represented an increase of 12 percent over the same period in the
prior fiscal year.  For the nine months ended December 31, 2005, the increase
reflects sales increases, as compared to the nine months ended December 31,
2004, of 13 percent in the Company's multipurpose room operations and 6
percent in the Company's healthcare chair operations.  The Company's total
international sales represented 15 percent of net sales for the nine months
ended December 31, 2005 as compared to 14 percent in the prior year's period.
The 13 percent increase in the Company's multipurpose room operations is
attributed to a 42 percent increase in chair sales, a 4 percent increase in
table sales, and a 12 percent increase in other sales.  Chair sales were
higher partially due to an increase in average selling price.  Although table
sales still make up the majority of net sales, during the past few years,
non-table products have grown at a faster rate and account for an increasingly
larger portion of the business.  For the nine months ended December 31, 2005,
table sales accounted for 56 percent of net sales, multipurpose room chair
sales accounted for 24 percent, and healthcare chairs were 13 percent.  Other
sales, consisting primarily of sales of carts, portable partitions, and
lecterns, totaled 7 percent of the Company's net sales.

     GROSS PROFIT.  Gross profit as a percentage of net sales in the quarter
ended December 31, 2005 was flat as compared to the same quarter in the prior
fiscal year at 34 percent.  Lower overhead costs associated primarily with the
unsuccessful startup of the manufacturing operation for the Company's next
generation table in the prior fiscal year were largely offset by higher
material costs at the Company's multipurpose room operations due primarily to
the higher volume of chair sales as well as increases in freight costs due to
higher fuel costs.  The Company also experienced higher material costs at the
health care seating operations as compared to the prior year's third quarter.

     Gross profit as a percentage of net sales in the nine months ended
December 31, 2005 increased by 2 percentage points over the same period in the
prior fiscal year to 36 percent.  This increase was due to lower overhead
costs associated primarily with the unsuccessful startup of the manufacturing
operation for the Company's next generation table in the prior fiscal year.
The gross margin increase was partially offset by higher material costs at the
Company's multipurpose room operations due to the higher volume of chair sales
in the period.  The Company also experienced higher material costs as a
percentage of sales at the health care seating operations as compared to the
prior year's comparative period.

     SELLING EXPENSES.  Selling expenses were 15 percent of net sales in the
third quarter of fiscal 2006 as compared to 16 percent in the prior fiscal
year.  Actual expenses increased by $82,000.  Multipurpose room furniture
selling costs increased by $135,000 over the prior fiscal year.  This increase
resulted primarily from higher commission costs due to the higher sales
volume.  These increases were partially offset by lower salary costs for new
sales representatives.  Selling expenses at the healthcare seating operations
decreased by $53,000 over the prior fiscal year primarily due to lower
personnel costs.

<PAGE> 19

     Selling expenses were 14 percent of net sales in the nine month period
ended December 31, 2005 as compared to 15 percent of net sales in the prior
year period.  Actual expenses increased by $392,000.  Multipurpose room
furniture selling costs increased by $366,000 over the prior fiscal year.
This increase resulted primarily from higher commission costs due to the
higher sales volume.  This increase was partially offset by lower salary costs
for new sales representatives.  Selling expenses at the healthcare seating
operations increased by $26,000 over the prior fiscal year.

     GENERAL AND ADMINISTRATIVE EXPENSES.  General and administrative expenses
were 4 percent of net sales for both the third quarter of fiscal 2006 and
2005.  Actual spending increased by $12,000.  The increase was primarily due
to higher personnel expenditures as well as higher costs for outside services.

     General and administrative expenses were 4 percent of net sales for both
of the nine month periods ended December 31, 2005 and 2004.  Actual spending
increased by $99,000.  The increase was primarily due to higher costs for
personnel costs, outside services, and professional fees.

     RESEARCH AND DEVELOPMENT EXPENSES.  Research and development expenses
were 3 percent of net sales for both the third quarter of fiscal 2006 and
fiscal 2005.  Actual spending increased by $61,000 primarily due to higher
personnel costs and prototyping costs related primarily to efforts to utilize
the existing rotomolding equipment.

     Research and development expenses were 3 percent of net sales for the
nine months ended December 31, 2005 as compared to 2 percent of net sales in
the prior year period.  Actual spending increased by $350,000 primarily due to
the previously listed higher personnel costs and prototyping at the Company's
multipurpose room operations.

     OTHER INCOME AND EXPENSE.  Other income and expense netted to net income
of $64,000 for the third quarter of fiscal 2006 as compared to a net expense
of $16,000 for the third quarter of fiscal 2005.  Third quarter interest
income was $81,000 as compared to $44,000 in the third quarter of the prior
fiscal year due to higher cash and available-for-sale securities balances and
higher rates of return.  Other expense totaled $17,000 for the current quarter
and consisted of $29,000 in losses on asset disposals, partially offset by
$10,000 in foreign currency exchange gains and $2,000 in other income.

     Other income and expense netted to net income of $111,000 for the nine
months ended December 31, 2005 as compared to a net expense of $42,000 for the
same period of the prior year.  Interest income was $221,000, an increase of
$104,000 from the same period of the prior fiscal year.  The increase was due
to higher cash and available-for-sale securities balances and higher rates of
return.  Other expense, which totaled $110,000 for the nine months ended
December 31, 2005, consisted of $80,000 in realized currency exchange losses
and $34,000 in losses on asset disposals, partially offset by $4,000 in other
income.

     NET INCOME.  For the reasons stated above, the Company's fiscal 2006
third quarter net income of $1,199,000 increased $404,000 or 51 percent as
compared to the third quarter net income in the prior fiscal year.

     For the reasons stated above, net income for the nine months ended
December 31, 2005 was $4,162,000, an increase of $1,156,000 or 38 percent over
the same period of the prior fiscal 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 $4.79 million at December 31, 2005 as compared to $3.94
million at March 31, 2005.

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



                                                    NINE MONTHS ENDED
                                                   DECEMBER 31, 2005
                                                    -------------
Net cash provided by operating activities. . . .     $ 5,005,000
Net sales of available-for-sale securities . . .       2,643,000
Purchase and retirement of common stock. . . . .      (6,443,000)
Purchases of property and equipment. . . . . . .      (1,240,000)
Net proceeds from exercise of stock options. . .         773,000

     The increase in cash and cash equivalents was due primarily to cash
provided by operating activities ($5.01 million), the net sale of
available-for-sale securities ($2.64 million) and net proceeds related to the
exercise of stock options ($0.77 million).  The increase was partially offset
by  stock repurchases ($6.44 million) and purchases of property and equipment
($1.24 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.  The limit on this facility is $0.86 million.  As of December
31, 2005, no amount was drawn under this facility.  This credit facility
requires the maintenance of certain financial ratios and levels of working
capital.  As of December 31, 2005, 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 December 31, 2005, the proceeds which would have been
received by the Company upon exercise of outstanding options which were
exercisable on that date were approximately $2.96 million.  There is no
assurance that such options will be exercised.

<PAGE> 21

     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,
bringing the total to 650,000 shares.  As of December 31, 2005, 397,564 shares
had been repurchased for $6.4 million.  Additional repurchases will reduce the
Company's liquidity.

     The Company's material cash commitments at December 31, 2005 include
current liabilities of $4.37 million to be repaid from funds generated from
operations.  Current liabilities consist of the following:

                                                 DECEMBER 31,      MARCH 31,
                                                    2005             2005
                                                 -----------      -----------
Accounts payable. . . . . . . . . . . . . . . .   $1,588,000       $1,736,000
Accrued payroll . . . . . . . . . . . . . . . .    1,754,000        1,155,000
Accrued warranty expense. . . . . . . . . . . .      490,000          439,000
Deferred revenue. . . . . . . . . . . . . . . .      254,000          374,000
Income taxes payable. . . . . . . . . . . . . .         -             152,000
Other accruals. . . . . . . . . . . . . . . . .      281,000          496,000
                                                 -----------      -----------
Total current liabilities . . . . . . . . . . .   $4,367,000       $4,352,000
                                                 ===========      ===========

     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;

     - references to predicted increases in the institutional furniture and
U.S. office furniture markets;

<PAGE> 22

     - 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 fourth quarter of fiscal 2006 will be up to 10 percent higher as compared
to the sales levels of the fourth quarter of fiscal 2005;

     - 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 related to the Company's belief that it is not liable for
certain alleged obligations of up to $0.4 million related to a defined benefit
pension plan resulting from exiting and selling its specialty office seating
and systems business and the Company's estimate that its liability will be up
to $0.3 million.

     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:

     - 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;

<PAGE> 23

     - 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;

     - 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;

     - the risk that the Company may become liable for certain alleged
obligations of up to $0.4 million related to a defined benefit pension plan
resulting from exiting and selling its specialty office seating and systems
business; and

<PAGE> 24

     - regulatory developments that adversely affect demand for the Company's
products, particularly the Company's healthcare seating products.

     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.


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 and
nine months ended December 31, 2005.  The Company has occasionally entered
into forward contracts for specific US$ denominated accounts receivable
related to its healthcare seating operations.  As of December 31, 2005, no
forward contracts were outstanding or entered into during the three and nine
months ended December 31, 2005.  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> 25

                        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
-----------------  -------------  ----------   -------------   -------------
November 1 -
November 30, 2005         2,500        17.74

December 1 -
December 31, 2005       101,300        18.07        397,564         252,436
-----------------  -------------   ----------  -------------   -------------
Total                   103,800       $18.06        397,564         252,436
=================  =============   ==========  =============   =============

* 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,
bringing the total to 650,000 shares.  This table details the activity in the
share repurchase program for the three month period ended December 31, 2005.


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.

<PAGE> 26

    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.




                                  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: January 25, 2006                  /s/ Bradley T Nielson
                                        -----------------------------------
                                        Bradley T Nielson
                                        President and Chief Executive Officer
                                        (Principal Executive Officer)


Date: January 25, 2006                  /s/ Paul R. Killpack
                                        ------------------------------------
                                        Paul R. Killpack
                                        Chief Financial Officer
                                        (Principal Financial and Accounting
                                        Officer)