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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                                                                      |
| **or**
 

 

 

	o

**TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF  THE SECURITIES EXCHANGE ACT OF 1934**
         **For the transition period from              to                .**
**Commissionfile number 333-115164**

**U.S. PREMIUM BEEF, LLC***(Exact name ofregistrant as specified in its charter)*

**DELAWARE**

**20-1576986**

**(State  or other jurisdiction of	incorporation  or organization)**

**(I.R.S.  employer	Identification  No.)**

 **12200 North Ambassador Drive, Kansas City, MO 64163 (Addressof principal executive offices)**

 **Registrant’s telephone number,including area code: (866) 877-2525**

Securitiesregistered pursuant to Section 12(b) of the Act:  NoneSecuritiesregistered pursuant to Section 12(g) of the Act:  None

* *

Indicate by check mark ifthe registrant is a well-known seasoned issuer, as defined in Rule 405 of theSecurities Act.    Yes o Noþ
Indicate by check mark ifthe registrant is not required to file reports pursuant to Section 13 orSection 15(d) of the Act. Yes þ Noo
Indicate by check mark whetherthe registrant (1) has filed all reports required to be filed bySection 13 or 15(d) of the Securities Exchange Act of 1934 during thepreceding 12 months (or for such shorter period that the registrant wasrequired to file such reports), and (2) has been subject to such filingrequirements for the past 90 days. Yes þ Noo

Indicate by check mark ifdisclosure of delinquent filers pursuant to Item 405 of Regulation S-K is notcontained herein, and will not be contained, to the best of registrant’sknowledge, in definitive proxy or information statements incorporated byreference in Part III of this Form 10-K or any amendment to this Form 10-K. þ

Indicate by checkmark whether the registrant is a large accelerated filer, an accelerated filer,a non-accelerated filer or a small reporting company.  See definition of “acceleratedfiler”, “large accelerated filer” and “smaller reporting company” inRule 12b-2 of the Exchange Act. (Check one):

Large Accelerated Filero   

Accelerated Filero
Non-Accelerated Filerþ
Small Reporting Companyo
Indicate by check markwhether the registrant is a shell company (as defined in Rule 12b-2 of theAct). Yes o Noþ

The registrant’s equity is not traded on any exchangeor other public market; however, there have been private transactions.  As of October 25,  2008, there were 735,385 Class A units and 735,385 Class B unitsoutstanding.   

**DOCUMENTS INCORPORATED BY REFERENCE**

None

 

 

 

 

 

 

** **

** **

**TABLE OF  CONTENTS**

** **

** **

**PART I.**

** **
      
**Page No.**

Item 1.

Business.

4

Item 1A.

Risk Factors.

14

Item 1B.

Unresolved Staff Comments.

23

Item 2.

Properties.

23

Item 3.

Legal Proceedings.

24

Item 4.

Submission of Matters to a Vote of Security Holders.

24

** **

**  **

** **

** **

**PART II.**

** **

Item 5.

Market for Registrant’s Common  Equity, Related Stockholder Matters And Issuer Purchases of Equity  Securities.

24

Item 6.

Selected Financial Data.

25

Item 7.

Management’s Discussion and  Analysis of Financial Condition and Results of Operations.

27

Item 7A.

Quantitative and Qualitative Disclosures About Market  Risk.

41

Item 8.

Financial Statements and Supplementary Data.

42

Item 9.

Changes in and Disagreements  with Accountants on Accounting and Financial Disclosure.

42

Item 9A(T).

Controls and Procedures.

42

Item 9B.

Other Information.

43

 

 

 

** **

**PART III.**

** **

Item 10.

Directors, Executive Officers and Corporate Governance.

43

Item 11.

Executive Compensation.

47

Item 12.

Security Ownership of Certain  Beneficial Owners and Management and Related Unitholder Matters.

53

Item 13.

Certain Relationships and Related Transactions, and  Director Independence.

55

Item 14.

Principal Accounting Fees and Services.

57

 

 

 

** **

**PART IV.**

** **

Item 15.

Exhibits, Financial Statement Schedules.

59

 

Signatures.

70

 

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**MARKET AND INDUSTRY DATA AND FORECASTS**

Market data and certain industry forecasts usedthroughout this report were obtained from internal surveys, market research,consultant surveys, publicly available information and industry publicationsand surveys. Industry surveys, publications, consultant surveys and forecastsgenerally state that the information contained therein has been obtained fromsources believed to be reliable, but that the accuracy and completeness of suchinformation is not guaranteed. We have not independently verified any of thedata from third-party sources nor have we ascertained the underlying economicassumptions relied upon therein. Similarly, internal surveys, industryforecasts and market research, which we believe to be reliable, based upon ourmanagement’s knowledge of the industry, have not been independently verified.Forecasts are particularly likely to be inaccurate, especially over longperiods of time. In addition, we do not know what assumptions regarding generaleconomic growth were used in preparing the forecasts we cite.

**DISCLOSURE REGARDING FORWARD-LOOKING STATEMENTS**

This report contains“forward-looking statements,” which are subject to a number of risks anduncertainties, many of which are beyond our control. Forward-looking statementsare typically identified by the words “believe,” “expect,” “anticipate,”“intend,” “estimate” and similar expressions. Actual results could differmaterially from those contemplated by these forward-looking statements as aresult of many factors, including the status of our proposed sale to JBS S.A.(JBS) in light of the United States (U.S.) Department of Justice (DoJ), theRanchers Cattlemen Action Legal Fund, United Stockgrowers of America (R-CALF)and the Organization for Competitive Markets (OCM) civil antitrust suits toblock it, economic conditions generally and in our principal markets, theavailability and prices of live cattle and commodities, food safety, livestockdisease, including the identification of cattle with BSE, competitive practicesand consolidation in the cattle production and processing industries, actionsof domestic or foreign governments, hedging risk, changes in interest rates andforeign currency exchange rates, consumer demand and preferences, the cost ofcompliance with environmental and health laws, loss of key customers orsuppliers, loss of key employees, labor relations, and consolidation among ourcustomers.

In light of these risks anduncertainties, there can be no assurance that the results and eventscontemplated by the forward-looking information contained in this report willin fact transpire. Readers are cautioned not to place undue reliance on theseforward-looking statements. We do not undertake any obligation to update orrevise any forward-looking statements. All subsequent written or oralforward-looking statements attributable to us or persons acting on our behalfare expressly qualified in their entirety by these factors.  Please review Item1A. *Risk Factors* in this report, for other important factors that couldcause actual results to differ materially from those in any suchforward-looking statements.

Unless the context indicates orotherwise requires, the terms “the Company”, “we”, “our” and “us” refer to U.S.Premium Beef, LLC (formerly known as U.S. Premium Beef, Ltd.) and its consolidatedsubsidiaries. As used in this report, the term “NBP” refers to National BeefPacking Company, LLC (formerly known as Farmland National Beef Packing Company,LP (FNB)), a Delaware limited liability company and “USPB” refers to U.S.Premium Beef, LLC (formerly known U.S. Premium Beef, Ltd.) prior toconsolidation.  As used in this report, the terms “fiscal year” or “fiscal yearended” refers to our fiscal year, which ends on the last Saturday in August.

 

 

 

 

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**PART I**

**ITEM 1.                 BUSINESS  **

**BUSINESS OF U.S. PREMIUM BEEF, LLC**

**Overview**

U.S. Premium Beef (USPB) wasorganized in July 1996 as a Kansas cooperative by a steering committee ofcattle producers. USPB’s goal is to provide market access and improve themarketing and processing of beef products requiring higher quality cattle forwholesale and retail customers and consumers while providing higher returns tocattle producers. USPB operates an integrated cattle processing and beefmarketing enterprise where consumer and processor demands and requirements areimplemented through changes in genetics, feeding, and management. U.S. PremiumBeef’s unitholders benefit from its supplier alliance with National BeefPacking Co., LLC (NBP) through (i) premiums received in excess of cash marketprices for higher quality cattle, (ii) allocations of profits and potential distributions,(iii) potential unit price appreciation, and (iv) information that permitsunitholders to make informed production decisions.  

On June 12, 2003, U.S. Premium Beef entered into an agreement with Farmland Industries, Inc. (Farmland) toacquire all of the partnership interests in Farmland National Beef PackingCompany (FNB) held by Farmland.  USPB formed NB Acquisition, LLC (NBAcquisition) to consummate the acquisition. To finance the acquisition, USPB,NBPCo Holdings, LLC (NBPCo Holdings) and certain members of FNB’s managementteam purchased equity in NB Acquisition for $46.0 million in cash.  FNB issued$160.0 million of Senior Notes (Senior Notes), amended its credit facility andtransferred a portion of the proceeds of the offering of the Senior Notes andborrowings under its amended credit facility to NB Acquisition.  Subsequently,NB Acquisition merged into FNB, and FNB then converted into a limited liabilitycompany under Delaware law and became known as National Beef Packing Company,LLC.  These transactions closed on August 6, 2003.  

Effective August 29, 2004, the cooperative restructured into a limited liability company under Delaware law (Conversion). Thebusiness of USPB, the cooperative, is being continued in the limited liabilitycompany form of business organization.

On June 1, 2006, U.S. Premium Beef’s majority owned subsidiary, NBP, completed theacquisition of substantially all of the assets of Brawley Beef, LLC (BrawleyBeef).  Brawley Beef was an alliance of cattle producers in Arizona and California who supplied its beef processing facility in Brawley, California.

On February 29, 2008, JBS S.A. (JBS), JBS, NBP, USPB and the other holders of membership interests in NBP, including NBPCO Holdings, LLC and parties controlled by three executive officers, John R. Miller, Timothy M. Klein and Scott H. Smith, entered into a Membership Interest Purchase Agreement (MIPA),as amended from time to time. Under the MIPA, JBS will acquire all of the outstanding membership interests in NBP (including the membership interests issuable pursuant to deferred equity incentive compensation agreements with NBP’sChief Executive Officer and Chief Operating Officer) for a combination ofapproximately $488.4 million cash and $71.6 million in common stock of JBS.

On October 20, 2008, the UnitedStates (U.S.) Department of Justice (DoJ), joined by the state attorneys generalfrom seventeen states, filed a civil antitrust suit in U.S. District Court forthe Northern District of Illinois seeking a permanent injunction against theMIPA alleging that it would result in lower prices paid to cattle suppliers andhigher beef prices for consumers.  A similar suit was filed on November 13 , 2008 in the same court by the Ranchers Cattlemen Action Legal Fund, UnitedStockgrowers of America (R-CALF) and the Organization for Competitive Markets(OCM).  These actions are being vigorously contested by USPB, NBP, and JBS.

 

 

 

 

 

 

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U.S. PremiumBeef, NBPCo Holdings and NBP management each hold Class A and Class B interestsin NBP. USPB holds approximately 54.8% of the Class B interests, as well asClass A interests with an aggregate face amount of approximately $94.7 million,NBPCo Holdings owns approximately 19.5% of the Class B interests, as well asClass A interests with an aggregate face amount of approximately $31.5 million,and members of management of NBP own approximately 25.7% of the Class Binterests, as well as Class A interests with an aggregate face amount ofapproximately $10.6 million. On August 6, 2008, certain members of management of NBP were issued a fixed number of additional Class A interestswith an aggregate face amount of approximately $9.1 million andClass C interests with an aggregate face amount of approximately$0.9 million in lieu of cash payments owed under existing employmentarrangements pursuant to deferred compensation agreements. These amounts werepreviously expensed as compensation expense.

**Products and Production**

USPB provides an integrated cattle production,processing and marketing system for the benefit of its unitholders andassociates. As the basis of that system, USPB’s unitholders have a guaranteedright plus**an obligation (on a one head per Class A unit per year basis)to deliver cattle to USPB, pursuant to the Uniform Cattle Delivery and MarketingAgreement (see *Cattle Delivery Arrangements*). Cattle delivered to USPBare then delivered to NBP for processing and subsequent product distributionand marketing. Shortly after the cattle are processed, cattle suppliersreceive, at no extra charge, individual animal carcass data previouslyconsidered proprietary by many processors. This carcass data assists producersin refining production methodologies, thereby improving the product quality andsubsequently enhancing the return to the producer. 

We believe the primary advantage of USPB’sownership in NBP centers around USPB’s ability to provide NBP with a consistentsupply of quality beef from a verified source, allowing NBP to target highermargin value-added markets. Consumers have historically demonstrated theirwillingness and desire to buy branded products that offer better value in otherconsumer product markets, with the Certified Angus Beef® productline being an example in the beef industry. 

**Cattle Producers’ Uniform Cattle Delivery and Marketing Agreements**

USPB facilitates the delivery ofcattle from its unitholders and associates to NBP. Under the cooperativestructure, each share of common stock held by a shareholder entitled andobligated that shareholder to deliver one head of cattle per year to thecooperative. Each shareholder was required to enter into a Uniform Delivery andMarketing Agreement with the cooperative whereby the shareholder was committedto supply a designated number of cattle on an annual basis to be deliveredduring the delivery periods set forth in the delivery agreement. In the LLCstructure, each Class A unit held by a unitholder entitles and obligates thatunitholder to deliver one head of cattle per year to USPB.  The initialdelivery agreement was for a term of 10 years, with the term of thecooperative’s agreements continuing following the Conversion. Subsequent renewalsof the delivery agreement are for a term of 5 years with an evergreen renewalprovision. These arrangements are described in greater detail in *CattleDelivery Arrangements*. 

**Company Background**

USPB was originally organized asa tax exempt cooperative within the meaning of Section 521(b)(l) of theInternal Revenue Code. The cooperative began operations on December 1, 1997, when the cooperative acquired its initial interest in Farmland National Beef,now known as National Beef Packing Company, LLC. In connection with thecooperative’s purchase of its interest in Farmland National Beef, thecooperative owned the right and was subject to the obligation to deliver cattleannually to NBP relative to: (i) USPB’s ownership in NBP and (ii) the number ofcattle processed annually by NBP.  That arrangement continues following the Conversion. Under that arrangement, USPB has delivered more than 6.9 million head ofcattle to NBP for processing since it commenced deliveries.   

On August 6, 2003, USPB became the majority owner in NBP.

On August 18, 2004, the shareholders of U.S. Premium Beef, Ltd. approved the conversion of the cooperativeinto a Delaware LLC.  Under the new ownership structure, each share of commonstock of the cooperative was converted to one unit of Class A interest and oneunit of Class B interest.  Immediately following the Conversion, there were691,845 units of Class A interests and 691,845 units of Class B interests.  Fora period to be determined by the board of directors, each Class A unit will belinked to its corresponding Class B unit and each pair of linked units must, iftransferred, be transferred together.  Patronage Refunds for Reinvestment inthe cooperative were carried over at their face amount into the LLC asPatronage Notices.  

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On June 1, 2006, U.S. Premium Beef’s majority owned subsidiary, NBP, completed theacquisition of substantially all of the assets of Brawley Beef.  As a result ofthe acquisition, USPB issued 44,160 new Class A units and 44,160 new Class B unitsto Brawley Beef in exchange for 44,160 limited partnership units in NationalBeef California (NBC), a subsidiary of NBP.  USPB then exchanged the limitedpartnership units with NBP for a higher ownership percentage in NBP.  After theacquisition, Brawley Beef, LLC changed its name to Desert Beef, LLC.

Holders of USPB Class A units areentitled to a pro rata share of 33% of the profits and losses; to receivedistributions of USPB’s net cash flow when declared by the board of directors;to participate in the distribution of USPB’s assets if it dissolves orliquidates after payment of the Patronage Notices, and to vote on matterssubmitted to a vote of USPB’s unitholders.  Holders of USPB Class A units arecommitted under Uniform Cattle Delivery and Marketing Agreements to deliver onehead of cattle to USPB annually for each unit held.  

Holders of USPB Class B units areentitled to a pro rata share of 67% of the profits and losses; to receivedistributions of USPB’s net cash flow when declared by the board of directors;to participate in the distribution of USPB’s assets if it dissolves or liquidatesafter the payment of the Patronage Notices, and to vote on matters submitted toa vote of USPB’s unitholders.  Holders of USPB Class B units have no cattledelivery commitment.

Patronage Notices do notconstitute units or membership interests in USPB, and holders will not beunitholders or associates of USPB by virtue of holding Patronage Notices.  Aswas the case in the cooperative, Patronage Notices will be paid by USPB at suchtime and in such amounts as may be determined by the board of directors in itssole and absolute discretion.  Upon liquidation, holders of Patronage Noticeswill be paid before holders of Class A and Class B units.  Patronage Noticescarry no other or additional rights.

**Employees**

USPB has nine employees. USPB’s governance andstrategic oversight responsibilities with NBP and the complexity of USPB’sobligations under its various contracts with NBP require USPB to retain theservices of key senior management personnel with the experience, skill andexpertise necessary to manage an enterprise competitive with othersophisticated participants in the beef and meat industries. Each employee iscompensated through the payment of a base salary with management being eligiblefor incentive and discretionary bonuses. In addition, each employee is eligibleto participate in benefits programs maintained by USPB. These programs includegroup medical insurance, accidental death and dismemberment insurance andsimilar programs. 

USPB’s employees are notunionized and USPB believes that its relationship with its employees is good. 

**Governmental Regulation and Environmental Matters**

The Company is subject to federal and stateregulations relating to grading of animals, quality control, labeling, sanitarycontrol and waste disposal. However, as many of the Company’s operationalactivities are conducted through its majority-owned subsidiary, NBP, and asUSPB does not directly operate any processing facilities itself, thesignificant efforts with respect to governmental and environmental regulation areconducted by NBP. See *Business of National Beef Packing Company, LLC - GovernmentRegulation and Environmental Matters*. 

**Sales, Marketing, and Customers**

USPB’s sole customer is its majority-ownedsubsidiary, NBP. The ultimate customers of and the market for the productsresulting from the processing of cattle supplied by USPB’s unitholders and associatesare described in *Business of National Beef Packing Company, LLC – General*. 

 

 

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**Beef Industry, Markets, and Competition**

As indicated above, USPB’s business activitiesare focused on facilitating the delivery of cattle produced by its unitholders andassociates to USPB’s majority-owned subsidiary, NBP. Information regarding thebeef industry, the market for beef and beef products and competition within thebeef industry are described in *Business of National Beef Packing Company,LLC - Industry Overview*.

**Intellectual Property**

USPB owns little intellectual property becauseUSPB’s sales are transacted through NBP. However, USPB maintains a trademark ona U.S. Premium Beef logo that it uses periodically on certain, selectedproducts. 

**Research and Development**

USPB does not conduct any research anddevelopment activities independent of the activities of NBP. 

**CATTLEDELIVERY ARRANGEMENTS**

**Cattle Producers’ Uniform Cattle Delivery and Marketing Agreements andPayments to Unitholders and Associates for Cattle**

USPB facilitates the delivery of cattlefrom its unitholders and associates to NBP. Under the cooperative structure,each share of common stock held by a shareholder entitled and obligated thatshareholder to deliver one head of cattle per year to the cooperative. Eachshareholder was required to enter into a Uniform Delivery and Marketing Agreementwith the cooperative whereby the shareholder was committed to supply adesignated number of cattle on an annual basis to be delivered during thedelivery periods set forth in the delivery agreement.  In the LLC structure, followingthe conversion from a cooperative, each Class A unit held by a unitholderentitles and obligates that unitholder to deliver one head of cattle per yearto USPB.  The initial delivery agreement was for a term of 10 years, withthe term of the cooperative’s agreements continuing following the Conversion. Atthe termination of the initial delivery agreement, unitholders are required toenter into a Uniform Cattle Delivery and Marketing Agreement.  The newagreement is for a term of 5 years with an evergreen renewal provision.

Cattle delivered to USPB by its unitholdersand associates are delivered by USPB to NBP for processing (with the effectthat NBP is USPB’s sole customer). The resulting beef and beef products aremarketed by NBP. Each unitholder or associate is paid for the cattle deliveredto USPB based on a market-based purchase price that is subject to theagreements between USPB and NBP. 

Pursuant to the Uniform Cattle Deliveryand Marketing Agreement, payment for cattle is based on the individual carcassquality of cattle delivered to the Company. In addition to the paymentsdescribed in this section, the cooperative paid patronage dividends from itstaxable income, in accordance with its bylaws. Such patronage dividends werebased on the cooperative’s taxable income and were distributed to thecooperative’s shareholders and associate members in proportion to the number ofcattle delivered to the cooperative by its shareholders and associate members.As a result, the patronage dividends received by the cooperative’s shareholdersand associate members reflected the benefits and profits, if any, obtained fromvalue-added marketing of the beef and beef products created from the cattledelivered to the cooperative for processing. As a limited liability company,allocations of profits and losses and potential distributions are not tied tocattle delivery, but rather to the number of Class A and Class B units held andthe respective rights of those units.

**BUSINESS OF NATIONAL BEEF PACKING COMPANY, LLC**

**General**

NBP is the fourth largest beef processing companyin the United States, accounting for 13.7% of the United States fed cattleprocessed in its fiscal year 2008. NBP processes, packages and delivers freshbeef for sale to customers in the United States and international markets. NBP’sproducts include boxed beef and beef by-products, such as hides and offal. Inaddition, NBP sells value-added beef products including branded boxed beef,case-ready beef, chilled and frozen export beef and portion control beef. NBPmarkets products to retailers, distributors, food service providers and the United States military. NBP has the ability to process approximately 14,000 head per day inits beef processing facilities and generated approximately $5.8 billion intotal net sales during fiscal year 2008.  NBP’s relationship with U.S. PremiumBeef facilitates a vertically integrated business model and provides NBP with aportion of the high-quality cattle used in its boxed beef and value-addedproducts. 

 

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Steven D. Hunt, one of NBP’sthree managers and the Chief Executive Officer of U.S. Premium Beef, has over 27years of experience in the beef industry. Mr. Hunt has been an integral memberof NBP’s team and has helped to provide a supply of high-quality cattle. 

 On June 12, 2003, U.S. Premium Beef entered into an agreement with FarmlandIndustries, Inc. (Farmland) to acquire all of the partnership interests in FNB heldby Farmland.  U.S. Premium Beef formed NB Acquisition, LLC (NBAcquisition) to consummate the acquisition. To finance the acquisition, U.S.Premium Beef, NBPCo Holdings, LLC (NBPCo Holdings) and certain members of NBPmanagement team purchased equity in NB Acquisition for $46.0 million in cash.  FNBissued $160.0 million of Senior Notes (Senior Notes), amended its creditfacility and transferred a portion of the proceeds of the offering of the SeniorNotes and borrowings under its amended credit facility to NB Acquisition. 

Subsequently, NB Acquisition merged into FNB, andFNB then converted into a limited liability company under Delaware law andbecame known as National Beef Packing Company, LLC.  These transactionsclosed on August 6, 2003.  NBP continues to hold all of the same assets it heldbefore the consummation of the transactions, including equity in itssubsidiaries. 

**Industry Overview**

Beef products represent the largest segment ofthe U.S. meat industry based on retail sales and the U.S. is the largestproducer of beef in the world, producing approximately 26.0 billion pounds ofbeef in the calendar year 2007.  Beef production, from the birth of the animalto the delivery of meat products to the end distributor, is comprised of twoprimary segments: production and processing. The production segment raisescattle for slaughter and the processing segment slaughters cattle and packagesbeef for delivery to customers.  A typical 1,200 pound animal yields about 580pounds of saleable meat, in addition to by-products.  Cattle supply in the beefindustry typically follows a ten to twelve year cycle, consisting of about sixto seven years of expansion followed by one to two years of consolidation andthree to four years of contraction. This cycle is unique to cattle as otheranimals can either generate multiple offspring or have shorter incubationperiods.

Beef carcasses are fabricated into boxed beefcuts for sale to retailers and food service operators who further process thecuts for sale to consumers. NBP estimates that approximately 80% of beef soldin the U.S. is sold as boxed beef.  In more recent years, meat processors havebegun slicing and repackaging cuts, thereby reducing the amount of handling bythe end retailer. These case-ready products may be placed directly into theretail display case for selection by the consumer. Case-ready products allowretail stores to shift butcher shop square footage to revenue-generatingactivities, reduce labor costs and workplace injuries associated with slicingbeef, and potentially reduce food safety liability.

The domestic beef industry is characterized byprices that change daily based on seasonal consumption patterns and overallsupply and demand for beef and other proteins in the United States and abroad.In general, domestic and worldwide consumer demand for beef products determinesbeef processors’ long-term demand for cattle, which is filled by feedlotoperators. In order to operate profitably, beef processors seek to acquirecattle at the lowest possible costs and to minimize processing costs bymaximizing plant operating rates. Cattle prices vary seasonally and areaffected by inventory levels, the production cycle, weather, feed prices andother factors.

During fiscal year 2008, approximately 27.9million fed cattle were processed in the United States.  In recent periods,demand for beef products in the United States has been relatively stable, withpopulation growth the primary factor in determining increased aggregatedemand.  

 

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**Beef Export Markets**

Export markets for U.S. beef products remain significantly constrained since the discovery of a case of BovineSpongiform Encephalopathy (BSE) in the State of Washington in December 2003, aswell as other isolated cases.  In July 2006, Japan agreed to reopen its marketto U.S. beef from cattle aged 20 months and younger.  NBP’s Brawley facilitywas suspended from shipping beef to Japan in April 2008 following the discoveryof a short loin which included a portion of a spinal column, a specified riskmaterial, prohibited by Japan.  NBP’s Brawley Beef facility was subsequentlycleared to resume shipments to Japan on September 19, 2008.  South Korea announced a provisional opening of its border to U.S. beef from animals 30months and younger in September 2006; however, its border was subsequentlyclosed on October 5, 2007.  South Korea reopened its border and startedinspecting U.S. beef on June 27, 2008.  These constraints and uncertaintieshave had a negative impact on beef margins.

Thesechallenges resulted in tremendous volatility in U.S. livestock market pricessince fiscal year 2004.  Where pre-BSE export sales were approximately 17% oftotal net sales in fiscal year 2003, NBP’s total export sales were approximately12%, 10%, and 7% of total net sales in fiscal years 2008, 2007, and 2006, respectively. With the age restrictions placed on cattle that qualify for export to Japan, it is anticipated that between 5% and 20% of U.S. fed cattle will be able to meetthe criteria.

NBP cannotpresently assess the full economic impact of the consequences of BSE on the U.S. beef packing industry or on its operations.  Existing or new import restrictions oradditional regulatory restrictions or disruptions in domestic consumer demandfor beef may continue to have a material adverse affect on the Company’srevenues and net income.

**Business Strategy**

*Increase Supplier Alliances.*    NBP intends to continue to increase the number ofhigh-quality cattle that it purchases from supplier alliances to increaserevenue and improve profitability. The cattle NBP purchases through supplieralliances, such as its relationship with U.S. Premium Beef, are purchased oneither a value-based formula, which sets the price for carcasses according toboth quality and yield, or a secondary-market basis, whereby NBP purchasescattle from suppliers outside of its primary supply territory. The percent ofcattle NBP purchases pursuant to each of these methods fluctuates from periodto period; the number of cattle NBP purchased on either a value-based formulaor a secondary market basis was approximately 59.1% of its total cattlepurchased in fiscal year 2008.  

Based on NBP’s experience and on actual results,NBP believes that these purchasing methods allow it to increase the percentageof high-quality cattle that it processes relative to its total cattleprocessed.  NBP has focused on building relationships with and educating itssuppliers on the mutual benefits of these purchasing methods and believes thatit will be able to increase its high-quality cattle purchases utilizing thesemethods in the future. 

*Continue to Improve Operating Efficiencies.*    NBP plans to continue to focus on increasing its profitmargins by improving operating efficiencies and increasing processing yields.  Sincefiscal year 2001, NBP has invested approximately $311.9 million andsuccessfully expanded its processing facilities, creating an efficient and highvolume business. 

*Pursue Strategic Acquisitions.*    NBP’s management team has a history of successfullyexecuting and integrating acquisitions in core or complementary businesses. NBPintends to continue to evaluate and selectively pursue acquisitions,particularly of underperforming processing facilities, which it believes arestrategically important based on their potential to: (i) meet NBP’scustomers’ needs, (ii) diversify NBP’s product offerings and customer base,(iii) broaden NBP’s geographic production and distribution platform, and (iv)increase cash flow.  It may pursue any such acquisitions subject to thecovenants contained in its debt agreements.  As an example, USPB’s majorityowned subsidiary, NBP, acquired substantially all of the assets of Brawley Beefeffective May 30, 2006, which resulted in NBP’s ownership of its beefprocessing facility in Brawley, California, and entered into a long-term supplyagreement for approximately 275,000 head of cattle per year to this facility.  Additionally,NBP acquired Vintage Foods, L.P., including the VintageTM Natural Beef brand,during fiscal year 2006.  The Vintage brand is marketed as natural beef that isantibiotic- and hormone-free, from cattle that are 20 months of age andyounger.  

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**Competitive Strengths**

*Vertically Integrated BusinessModel.    *USPB owns the right and is subject to theobligation, if requested, to deliver cattle annually to NBP relative to: (i) USPB’sownership in NBP and (ii) the number of cattle processed annually by NBP.  USPB’sownership of and contractual supply relationship with NBP enhances NBP’sability to deliver a consistent, high-quality, value-added product to itscustomers.  During fiscal year 2008, USPB and its unitholders and associates providedNBP with approximately 19% of its total cattle requirements through the pricinggrid process as more fully described in Item 13. *Certain Relationships andRelated Transactions, and Director Independence*. NBP believes this supplyrelationship with USPB provides NBP with significant competitive advantages;including: (i) consistently supplying high-quality cattle, and (ii) an abilityto consistently provide NBP’s customers with higher margin, value-addedproducts.

*Modern and Efficient Facilities.*    NBPhas invested more than $311.9 million since fiscal year 2001 to modernize itsfacilities, expand capacity and increase the rate at which cattle areprocessed. These facility upgrades and expansions have enabled NBP to significantlyincrease the number of cattle it processes. NBP believes that its beefprocessing facilities in Liberal, Kansas and Dodge City, Kansas are among thelargest, most modern and efficient processing facilities in the United States. With the acquisition of the Brawley, California plant in June 2006, thesethree facilities combined are capable of processing about 14,000 cattle perday.  NBP believes that the efficiency improvements at these facilities haveallowed NBP to achieve higher capacity utilization rates, lower operating costsand higher operating margins than those of major competitors. Furthermore,these efficiencies have helped NBP increase its market share of the U.S. supply of fed cattle processed by more than 6% since fiscal year 1997.  NBP’s twocase-ready facilities in Hummels Wharf, Pennsylvania and Moultrie, Georgia, which began operating in 2001, are outfitted with state-of-the-art processing and packagingequipment that allows NBP to serve customers, such as Wal-Mart, in this growingniche market. In addition, its facilities are strategically located to enable NBPto source cattle and beef products efficiently and to effectively servecustomers.

*Significant Value-Added Product Portfolio.*    NBP’svalue-added product portfolio consists of branded boxed beef, case-ready beef,chilled and frozen export beef and portion control beef. NBP’s totalvalue-added sales were approximately $1,619.0 million in fiscal year 2008,comprising approximately 27.7% of its total net sales. NBP’s value-addedproducts contribute significantly more, in terms of gross margin, than its traditionalboxed beef products and are an important component of NBP’s profitability. Prior to the discovery of a single dairy cow in Washington state infected withBSE on December 23, 2003, NBP’s chilled and frozen export beef products,which primarily consist of premium cuts, had been its primary export to theinternational beef market, particularly to Japan. 

*Focus on Food Safety.*    NBPhas continually focused on food safety. Its processing facilities utilize NBP’sproprietary BioLogic® Food Safety System to facilitate the production of clean,fresh, safe and high-quality beef products. Each of its processing facilitiesis divided into five zones that separate different stages of the productionprocess and minimize the risk of contamination. NBP continually tests itsproducts and facilities to track and trend the process effectiveness.

*Supplier, Customer and ChannelDiversification.    *Two of NBP’s beef processingfacilities are located in southwest Kansas, and its primary market area for thepurchase of cattle for those facilities includes Kansas, Texas and Oklahoma.  According to information from the United States Department of Agriculture (USDA),cattle on feed in the Kansas, Texas and Oklahoma area represented approximately41.7% of the fed cattle marketed in the U.S. during fiscal year 2008.  NBP’sthird beef processing facility is located in Brawley, California.  NBP’s sourceof cattle for this facility is an alliance of cattle producers in Arizona and   California with whom we have long-term cattle supply agreements.

The close proximity of NBP’s facilities to largesupplies of cattle gives NBP’s buyers the ability to visit feedlots on aregular basis, which enables NBP to develop strong working relationships withits suppliers.  Additionally, the close proximity of NBP’s facilities to largesupplies of cattle encourages its suppliers to tailor their productiondecisions to efficiently meet the demands of NBP’s customers, reduces NBP’sreliance on any one cattle supplier and lowers transportation costs.  During fiscalyear 2008, excluding NBP’s supply arrangement with USPB, NBP’s largest supplieraccounted for 6.5% of total purchases and NBP’s top 25 suppliers accounted for 41.7%of its total purchases.

 

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NBP also has a diversified sales mix acrossdistribution channels and customers. This approach provides multiple avenues ofpotential growth and reduces its dependence on any one market or customer. NBPsells products to retailers, distributors, food service providers, further processors,the U. S. military and through other channels. During fiscal year 2008,approximately 55% of NBP’s total net sales were to retailers and 25.1% to foodservice providers. Across these channels, NBP serves over 900 customers, whichrepresent most major retailers and food service providers in the U.S.  In fiscal year 2008, no one customer represented more than 3.8% of total net sales,other than Wal-Mart and its affiliate Sam’s Club, which together represented 7.8%of NBP’s total net sales. NBP’s top 10 customers represented 31.6% of total netsales in fiscal year 2008.

 

*ExperiencedManagement.    *NBP is led by an experienced managementteam with, on average, over 23 years of experience in the beef processingindustry. John R. Miller, Chief Executive Officer, has over 27 years ofexperience in the beef processing industry. Mr. Miller has been recognized byForbes magazine for his achievements and leadership within the U.S. beef processing industry. He has assembled a team of professionals, including NBP President,Timothy M. Klein, who have worked together over the past 17 years in developingNBP into a profitable and premium supplier of beef products.

**Food Safety**

NBP’s food safety efforts incorporate acomprehensive network of leading technology that minimizes the risks involvedin beef processing. NBP’s proprietary BioLogic® Food Safety System promotes theproduction of clean, fresh, safe, high-quality beef products. The BioLogic®Food Safety System is an integrated company philosophy that helps to establishnew principles in food safety. The BioLogic® Food Safety System divides NBP’sproduction facilities into five zones based on the potential for microbialcontamination during the processing procedures that take place in each zone.Within each of the five zones, BioLogic® employs its “Test, Track and Treat”approach, which provides on-going testing in each of the zones, effectivetracking of the results of such tests and continuous treatments throughout thefacilities. The Test, Track and Treat approach includes preventative measuressuch as equipment sterilization, hygiene, temperature control and ongoingtesting to greatly reduce contamination risks.

**Intellectual Property**

NBP holds a number of trademarks and domain namesthat it believes are material to its business and which are registered with theUnited States Patent and Trademark Office, including National Beef®, BioLogic®Food Safety System, Black Canyon® Angus Beef, Black Canyon® Premium Reserve,Certified Premium Beef®, Naturewell® Natural Beef, NatureSource® Natural AngusBeef, Vintage Natural Beef®, Imperial ValleyTM Premium Beef, and Leading the Wayin Quality BeefTM.  NBP has also registered the National Beef® trade name and trademark in most of theforeign countries to which it sells products. Currently, NBP has a number of trademarkregistrations pending in the United States and in foreign countries. Inaddition to trademark protection, NBP attempts to protect its unregisteredmarks and other proprietary information under trade secret laws, employee andthird-party non-disclosure agreements and other laws and methods of protection.All other trademarks or trade names referred to in this report are the propertyof their respective owners.

**Competition**

The beef processing industry is highlycompetitive. Competition exists both in the purchase of live cattle, as well asin the sale of beef products. NBP’s products compete with a large number ofother protein sources, including pork and poultry, but NBP’s principalcompetition comes from other beef processors, including Tyson Foods, Inc.,Cargill Incorporated, and JBS - Swift & Company. NBP management believesthat the principal competitive factors in the beef processing industry areprice, quality, food safety, customer service, product distribution,technological innovations and brand loyalty. Some of NBP’s competitors havegreater financial and other resources and enjoy wider recognition for theirconsumer branded products.

**Employees**

As of August 30, 2008, NBP had approximately 8,900 employees, of which approximately 42.7% are represented by collectivebargaining agreements. Approximately 2,800 of NBP’s employees at the Liberal, Kansas facility are represented by the United Food and Commercial Workers InternationalUnion under a collective bargaining agreement scheduled to expire on December 16, 2012. Approximately 1,000 of NBP’s employees at its Brawley, California facility are jointly represented by the United Food and Commercial WorkersInternational Union and the Teamsters International Union under a collectivebargaining agreement scheduled to expire on December 8, 2013.  NBP considers its relations with its employees and the United Food and Commercial WorkersInternational Union and Teamsters International Union to be good. 

 

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**Government Regulation and Environmental Matters**

 

NBP’s operations are subject to extensiveregulation by the USDA, the Grain Inspection Packers and StockyardsAdministration (GIPSA), the FDA, the EPA and other state, local and foreignauthorities regarding the processing, packaging, storage, distribution, advertisingand labeling of its products, including food safety standards.  Recently, thefood safety practices and procedures in the beef processing industry have beensubject to more intense scrutiny and oversight by the USDA.  For example, on January 12, 2004, FSIS published an interim final rule on Specified Risk Materials (SRMs)and requirements for non-ambulatory disabled cattle due to the finding of BSEin routine testing.  NBP immediately implemented the appropriateprograms/policies to ensure compliance with FSIS rules. The rule dealt withthree Interim Regulations that prohibit the slaughter of non-ambulatorydisabled cattle, requires the description and removal of SRMs that areconsidered to be inedible, and restricts the use of captive bolt stunners thatdeliberately inject compressed air into the cranium of an animal.  NBP hashistorically and will continue to work closely with the USDA and any regulatoryagencies to ensure that its operations comply with all applicable food safetylaws and regulations.

Air emissions andwastewater and storm water discharges from NBP’s operations are subject toextensive regulation by the EPA and state and local authorities.  NBP’s Dodge City,   Kansas and Liberal, Kansas facilities are subject to Title V permitting pursuantto the federal Clean Air Act and the Kansas Air Quality Act and implementingregulations.  These permits were renewed on January 11, 2005, and will expire on January 25, 2010.  NBP’s Brawley, California facility is subject to airpermitting and holds a Conditions for Authority to Construct and Permit toOperate, issued August 22, 2008, which is automatically renewed annually withpayment of a permit fee unless revoked for cause.  NBP’s Dodge City, Kansas, Liberal, Kansas, Hummels Wharf, Pennsylvania, Moultrie, Georgia, and Brawley, California facilities are also subject to risk management planning pursuant to thefederal Clean Air Act.

NBP has anEnvironmental Compliance Management System in place for the Dodge City andLiberal plants that requires periodic and systematic self-auditing ofcompliance with all environmental requirements applicable to its operations.  NBPworks closely with the Kansas Department of Health and Environment (KDHE) toassure environmental compliance.  Within this process, KDHE has made inquiriesregarding the permitting of equipment that is the source of air emissions andwhich existed at the Liberal plant when NBP acquired the plant in 1993. Specifically at issue is whether the equipment installed prior to NBP’sacquisition of the plant required prevention of significant deteriorationpermits under the Clean Air Act new source review program.  NBP is unable topredict the outcome of these inquiries at this time.  NBP has a ComplianceCalendar System in place at its Hummels Wharf, Pennsylvania and Moultrie, Georgia facilities and is developing a Compliance Calendar System for its Brawley, California facility.  

All of NBP’sfacilities are indirect dischargers of wastewater to publicly-owned treatmentworks and are subject to requirements under the federal Clean Water Act andcorresponding state laws and agreements or permits with municipal or countyauthorities.  An agreement is in effect for NBP’s Dodge City, Kansas plant thatwill continue unless amended or revoked pursuant to its terms.  NBP has anagreement with the City of Liberal for wastewater and storm water treatment andis working with the City regarding expansion of the City’s treatment facilitiesand the terms of the renewal of the City’s discharge permit.  NBP expectssignificant expenditures associated with the expansion of the City’s treatmentfacilities.  NBP has an agreement with the City of Moultrie and The JointDevelopment Authority of Brooks, Colquitt, Grady, Mitchell and Thomas Counties for treatment of wastewater from the Moultrie plant and has a pretreatmentpermit from the City of Moultrie for treatment of wastewater from the Moultrie plant.  NBP is in the process of revising the terms under which wastewater fromits Moultrie plant is treated including discussions with the Joint DevelopmentAuthority regarding its potential lease and operation of an off-site wastewatertreatment facility that will allow NBP to respond to requests from the City of Moultrie that it treat phosphorus in its wastewater.  Estimated expenditures associatedwith the treatment of phosphorus in its wastewater whether through lease andoperation of the Joint Development Authority facilities or other means by whichit might address phosphorus have been included in its capital expenditurebudget.  NBP has upgraded its treatment facilities at the Brawley plant toprovide treatment that consistently meets the requirements of the Brawley CityOrdinance and NBP is cooperating with the City as it responds to EPA Region 9 requirementsfor upgrades to the City’s publicly-owned treatment works needed in order forthe City to comply with its direct discharge permit including requirements forammonia and nutrient controls.  NBP holds a permit for its Hummels Wharf, Pennsylvania facility from the Eastern Snyder County Regional Authority that automaticallyrenews each year unless suspended or revoked pursuant to its terms.  TheEastern Snyder County Regional Authority has requested pursuant to NBP’s Hummels Wharf permit that it reduce biological oxygen demand loadings in its wastewater andthat it reduce nutrients in its wastewater.  NBP may need to constructadditional wastewater treatment facilities to respond to these requirements andif that is the case, expenditures associated with these requirements will beincluded in NBP’s capital expenditure budget.  

 

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Storm waterdischarges from its plants are regulated pursuant to general permits issued bythe respective states.  In the states in which NBP has operations, it is invarious stages of renewing its coverage under the respective generalpermits.    

NBP’s Dodge City,   Kansas, Liberal, Kansas and Hummels Wharf, Pennsylvania facilities aresupplied by water from its wells.  NBP holds public water supply permitsallowing it to supply potable water to its employees at its Dodge City, Kansas and Liberal, Kansas facilities.  The public water supply permits do not haveexpiration dates.

NBP also is subjectto laws that provide for strict, and in certain circumstances joint andseveral, liability for remediation of hazardous substances at contaminatedsites that could include current or former facilities or other sites wherewastes NBP generated have been disposed.  NBP’s Dodge City, Kansas, Liberal,Kansas, Hummels Wharf, Pennsylvania, Moultrie, Georgia and Brawley, Californiafacilities are small quantity or conditionally exempt generators of hazardouswaste and are subject to recordkeeping, but not permit requirements.  Solidwaste generated at NBP’s Dodge City, Kansas and Liberal, Kansas facilities isdisposed of or composted.  A special waste permit is maintained by NBP’s Dodge City,   Kansas facility for the disposal of certain animal parts for which no marketcurrently exists.  The solid waste generated at NBP’s Hummels Wharf, Pennsylvania and Moultrie, Georgia facilities is disposed of in a municipal landfill if itis general plant trash and is taken to renderers if it is usable waste.  Solidwaste from the Brawley, California plant is composted except that general planttrash is landfilled and usable waste is taken to renderers.  NBP is not awarethat it has any liability under the Comprehensive Environmental Response,Compensation and Liability Act (Superfund).  NBP’s plants are subject tocommunity right to know reporting requirements under the Superfund Amendmentsand Reauthorization Act of 1986, which requires yearly filings as to thesubstances used on the plant premises.  NBP also reports accidental releases ofhazardous substances pursuant to the Superfund law and amendments and state lawcounterparts.

In fiscal year 2008, NBP incurred expenses ofapproximately $4.5 million primarily related to the maintenance and improvementof wastewater treatment facilities and air pollution control.  NBP alsoincurred approximately $3.4 million in capital expenditures related to itswastewater treatment facilities and air pollution control in fiscal year 2008 andanticipate capital expenditures of approximately $11.4 million in fiscal year 2009for environmental projects related to the wastewater treatment facilities andair pollution control.

NBP’s domestic operations are subject to thePackers and Stockyards Act of 1921 (PSA). This statute generally prohibits meatpackers in the livestock industry from engaging in certain anti-competitivepractices. In addition, this statute requires NBP to make payment for itslivestock purchases before the close of the next business day following thepurchase and transfer of possession of the livestock it purchases, unlessotherwise agreed to by its livestock suppliers. Any delay or attempt to delaypayment will be deemed an unfair practice in violation of the statute. Underthe PSA, NBP must hold its cash livestock purchases in trust for its livestocksuppliers until they have received full payment of the cash purchase price. Asof August 25, 2007, NBP has secured a bond of $35.4 million to satisfy theserequirements.  The bond is supported by a $10.6 million letter of credit.

From time to time NBP receives notices fromregulatory authorities and others asserting that it is not in compliance withsome laws and regulations. In some instances, litigation ensues.  NBP iscurrently in receipt of one such notice, from the Bureau of Immigration andCustoms Enforcement (BICE) that it does not believe will result in materialliability, if any.  In May 2003, NBP received a request for information fromBICE regarding the immigration status of its employees, and NBP has providedBICE with all requested information.  No fines or penalties have been suggestedor discussed.  

 

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NBP believes that it currently is in substantialcompliance with all governmental laws and regulations and maintains allmaterial permits and licenses relating to its operations.  Other than as discussedabove, NBP is not aware of any violations of environmental or other laws andregulations that are likely to result in material penalties or pending changesin such laws or regulations that are likely to result in material costincreases.

 

 

**ITEM 1A.              RISK FACTORS**

As described throughout this document, USPB’sbusiness involves the operation of an integrated cattle processing and beefmarketing enterprise in which USPB’s unitholders and associates supply cattlethat are processed at the facilities owned and operated by USPB’smajority-owned subsidiary, National Beef Packing Co, LLC.  NBP markets anddistributes the beef and beef products produced from both cattle supplied byUSPB’s unitholders and associates and other cattle purchased by NBP from othersources.  The financial results of NBP’s operations therefore are the singlelargest influence on USPB’s financial performance.  Consequently, those factorsand risks that impact the performance of NBP’s business have a direct andimmediate influence on USPB’s performance.  However, there are also some risksthat are unique to USPB.  This *Risk Factors* section is divided into twoparts, with one subsection focusing on the risk factors that influence theperformance of NBP and another subsection discussing certain risk factors thatare directly applicable to USPB. ** **

USPB’s business operations and the implementationof our business strategy are subject to significant risks inherent in ourbusiness, including, without limitation, the risks and uncertainties describedbelow.  The occurrence of any one or more of the risks or uncertainties describedbelow could have a material adverse effect on our financial condition, resultsof operations, and cash flows.  While we believe we have identified anddiscussed below the key risk factors affecting our business, there may beadditional risks and uncertainties that are not presently known or that are notcurrently believed to be significant that may adversely affect our business,operations, industry, financial position, and financial performance in thefuture.

**Risk Factors Associated With Operations of NBP**

**Risks Related to the Proposed Transaction**

**JBS and NBP may be unable to obtain the regulatory approvals required tocomplete the proposed transaction or, in order to do so, JBS and NBP may berequired to comply with material restrictions or conditions, which they may beunable or unwilling to do.**

The proposed transaction is subject to therequirements of the Hart-Scott-Rodino Antitrust Improvements Act of 1976 (HSRAct), and the rules and regulations promulgated thereunder, which providethat some acquisition transactions may not be completed until requiredinformation has been furnished to the Federal Trade Commission (FTC) and theAntitrust Division of the DoJ, and until the waiting period has been terminatedor has expired.  JBS and NBP filed the required HSR Act notifications withthe Antitrust Division, the FTC and applicable foreign jurisdictions as soon aspracticable following approval of the proposed transaction by the members ofU.S. Premium Beef and the shareholders of JBS.  The DoJ, joined by the state attorneysgeneral from seventeen states, filed a civil antitrust suit on October 20, 2008 in the U.S. District Court for the Northern District of Illinois seekinga permanent injunction against the proposed acquisition of NBP by JBS.  Asimilar suit was filed on November 13, 2008 in the same court by R-CALF andOCM.  While NBP intends to vigorously contest these attempts to block theacquisition, there can be no assurance that NBP will be successful.

**The purchase agreement limits NBP’s ability to pursue alternatives to theproposed transaction.**

The purchase agreement contains terms andconditions that make it more difficult for NBP to sell its business to a partyother than JBS.  These “no shop” provisions impose restrictions on NBP and theSellers that, subject to certain exceptions, limit the ability of NBP and theSellers to discuss, facilitate or commit to competing third party proposals toacquire all or a significant part of NBP.  

 

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**The businesses of NBP may be adversely affected if the proposedtransaction is not completed.**

Completion of the proposed transaction is subjectto several closing conditions.  NBP’s future operations may be harmed tothe extent that potential customers and suppliers are uncertain about itsfuture direction.  NBP and the Sellers will also be required to paysignificant costs incurred in connection with the proposed transaction,including legal and accounting fees, whether or not the proposed transaction iscompleted.  Moreover, under specified circumstances, NBP could be requiredto pay JBS a termination fee of up to $25 million plus reimbursement of certainJBS expenses in connection with the termination of the MIPA.  Under othercircumstances, JBS could be required to pay the Sellers in connectionwith the termination of the MIPA a termination fee of up to $25 million plusreimbursement of certain expenses incurred by NBP and the Sellers.

**Although it is expected that the proposed transaction will result inbenefits to JBS, which will include NBP, JBS may not realize those benefitsbecause of integration and other challenges.**

The failure of JBS to meet the challengesinvolved in integrating the operations of JBS and NBP successfully or otherwiseto realize any of the anticipated benefits of the proposed transaction couldseriously harm the results of operations of JBS and NBP.  Realizing the benefitsof the proposed transaction will depend in part on the integration ofoperations and personnel. The integration of companies is a complex andtime-consuming process that, without proper planning and implementation, couldsignificantly disrupt the businesses of JBS and NBP.  The challengesinvolved in integration include the following:
-  difficulties in integrating operations, existing contracts, accountingprocesses and employees and realizing the anticipated synergies of the combinedbusinesses;
-  diversion of financial and management resources from existingoperations;
-  the price JBS pays or other resources that it devotes may exceed thevalue it realizes, or the value it could have realized if it had allocated thepurchase price or other resources to another opportunity;
-  potential loss of key employees, customers and strategic alliances fromeither JBS’s current business or the business of NBP;
-  assumption of unanticipated problems or latent liabilities; and 
-  minimizing the diversion of management attention from ongoing businessconcerns.

JBS may not successfully integrate the operationsof JBS and NBP in a timely manner, or at all, and as a result JBS and NBP maynot realize the anticipated benefits or synergies of the proposed transactionto the extent, or in the timeframe, anticipated. The anticipated benefits andsynergies are based on projections and assumptions, not actual experience, andassume a successful integration. In addition to the integration risks discussedabove, the ability of JBS and NBP to realize these benefits and synergies couldbe adversely impacted by practical constraints on its ability to combineoperations.  

**JBS will continue to be controlled by its currentcontrolling shareholders, whose interests may differ from those of NBP.**

As of the date of this report,JBS’s controlling shareholders hold a majority of the voting sharecapital.  After the closing of the proposed transaction, JBS’s currentcontrolling shareholders are anticipated to hold or control shares representinga majority of JBS’s voting share capital.  As long as JBS’s currentcontrolling shareholders continue to hold or control a significant block ofvoting rights, they will control JBS and NBP, and this will enable them,without the consent of the other JBS shareholders, to:
-  elect and remove from office the majority of JBS’s board of directors; 
-  control JBS’s management and policies; and 
-  determine the outcome of most corporate transactions or other matterssubmitted to JBS’s shareholders for approval, including mergers, acquisitions,and the sale of all or substantially all of JBS’s assets or the delisting ofJBS common shares from the *Novo Mercado*.

JBS’s current controllingshareholders may also have their own interests, which may not be the same asthose of NBP.

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**Risks Related to NBP’s Operations**

**Outbreaks of disease affecting livestock canadversely affect NBP’s business.**

An outbreak of disease affecting livestock, suchas BSE or foot-and-mouth disease, could result in restrictions on sales ofproducts to NBP’s customers or purchases of livestock from its suppliers. Also,outbreaks of these diseases or concerns of such disease, whether or notresulting in regulatory action, can lead to cancellation of orders by NBP’scustomers and create adverse publicity that may have a material adverse effecton consumer demand and, as a result, on its results of operations. Furthermore,an outbreak of disease could lead to widespread destruction of cattle, whichcould have a negative impact on NBP.

**If NBP’s products become contaminated, it maybe subject to product liability claims and product recalls that would adverselyaffect its business.**

NBP may be subject to significant liability ifthe consumption of any of its products causes injury, illness or death and itmay in the future recall products in the event of contamination or damage. Contamination of NBP’s products also may create adverse publicity that couldnegatively affect its business.  NBP may encounter the same risks of contaminationor negative publicity if a third party tampers with its products.  Theoccurrence of any of these risks may increase NBP’s costs and decrease demandfor its products.  Organisms producing food borne illnesses are generally foundin the environment and there is a risk that as a result of food processing theycould be present in NBP’s products.  For example, *E. coli* 0157:H7 is oneof many food borne bacteria commonly associated with beef products. Oncecontaminated products have been shipped for distribution and consumption,illness or death may result if the pathogens are present, increase due tohandling or temperatures, and are not otherwise eliminated at the furtherprocessing, food service or consumer level.

**If the products of NBP’s competitors becomecontaminated, the beef industry may be subject to adverse publicity, whichcould negatively affect its business.**

If the products of NBP’s competitors, in the United States or elsewhere, become contaminated, the beef industry may face adversepublicity. Any such adverse publicity could result in consumers lowering theirdemand for NBP’s beef products, which may negatively affect its business,financial condition, results of operations and cash flows.

**NBP’s substantial debt could adversely affect itsbusiness.**

NBP has a significant amount of debt.  As of August 30, 2008, NBP had $377.8 million of long-term debt, $3.6 million ofwhich was classified as a current liability.  As of August 30, 2008, NBP’samended and restated credit facility consists of a $202.6 million term loan,all of which was outstanding, and a $200.0 million revolving line of creditloan, which had outstanding borrowings of $11.4 million, outstanding letters ofcredit of $45.2 million and available borrowings of $143.4 million, based onthe most restrictive financial covenant calculations.  In addition tooutstanding borrowings on its amended and restated credit facility, NBP hadoutstanding borrowings under industrial revenue bonds of $20.7 million, seniornotes of $129.4 million and capital leases and other obligations of $13.7million as of August 30, 2008.  See Item 7. *Management’s Discussion andAnalysis of Financial Condition and Results of Operations.*

NBP’ssubstantial debt could:
-  make it difficult for NBP to satisfy its obligations, includingmaking interest payments on its debt obligations;
-  limit NBP’s ability to obtain additional financing to operate itsbusiness;
-  require NBP to dedicate a substantial portion of its cash flow topayments on its debt, reducing its ability to use its cash flow to fund workingcapital, capital expenditures and other general operational requirements; 
-  limit NBP’s flexibility to plan for and react to changes in itsbusiness and the beef processing industry;
-  place NBP at a competitive disadvantage relative to some of itscompetitors that have less debt; and
-  increase NBP’s vulnerability to general adverse economic andindustry conditions, including changes in interest rates, changes in cattleprices or a downturn in NBP’s business or the economy.

The occurrence of any one of these events couldhave a material adverse effect on NBP’s business, financial condition andresults of operations.

 

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**Despite NBP’s current levels of debt, it maystill incur significantly more debt, which could intensify the risks describedabove.**

NBP may incur significant additional debt in thefuture. The terms of the indenture governing NBP’s Senior Notes permit it toincur additional debt in the future and its sixth amended and restated creditfacility permits additional borrowings under certain circumstances. As of August 30, 2008, NBP had approximately $143.4 million of availability under the mostrestrictive financial covenant calculations in its amended and restated creditfacility. NBP may borrow to fund its capital expenditures and working capitalneeds. NBP also may incur additional debt to finance future acquisitions. 

**Restrictive covenants under NBP’s amended andrestated credit facility and the indenture may limit NBP’s ability to operate itsbusiness.**

NBP’s amended and restated credit facility andthe indenture governing its Senior Notes, contain, among other things,restrictive covenants that will limit NBP’s and its subsidiaries’ ability tofinance future operations or capital needs or to engage in other businessactivities. The indenture and NBP’s amended and restated credit facilityrestrict, among other things, NBP’s ability and the ability of its subsidiariesto:
-  incur additional indebtedness or issue guarantees; 
-  create liens on NBP’s assets; 
-  make distributions on or redeem equity interests; 
-  make investments or acquisitions; 
-  make restricted payments; 
-  create or permit restrictions on the ability of NBP’s restrictedsubsidiaries to pay dividends or make other distributions to NBP;
-  issue or distribute capital stock of NBP’s subsidiaries; 
-  enter into transactions with affiliates; 
-  enter into sale and leaseback transactions; 
-  engage in unrelated business activities; 
-  transfer or sell assets; and 
-  engage in mergers, consolidations or sell substantially all of NBP’sassets.

In addition, NBP’s amended and restated creditfacility requires it to meet specified financial ratios and tests under certaincircumstances. These ratios and tests could have an adverse effect on NBP’sbusiness by limiting its ability to take advantage of financing, merger andacquisition or other corporate opportunities and to fund its operations. Eventsbeyond NBP’s control, including changes in general business and economicconditions, may affect its ability to meet those financial ratios and tests.Any future debt could also contain financial and other covenants morerestrictive than those imposed under the indenture governing NBP’s Senior Notesor NBP’s amended and restated credit facility. 

NBP may not meet those ratios and tests and itslenders may not waive any failure to meet those ratios and tests. A breach ofany of those covenants or failure to maintain such ratios would result in adefault under NBP’s amended and restated credit facility and any resultingacceleration under the amended and restated credit facility may result in adefault under the indenture governing NBP’s Senior Notes. If an event ofdefault under NBP’s amended and restated credit facility occurs, the lenderscould elect to declare all amounts outstanding thereunder, together withaccrued interest, to be immediately due and payable which would result in anevent of default under NBP’s Senior Notes. NBP’s assets or cash flow may not besufficient to repay in full its outstanding debt, including the Senior Notes.

 

 

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**NBP may be unable to generate sufficient cashflow to service its debt, which could adversely affect its financial conditionand results of operations.**

 

To service its debt, NBP will require asignificant amount of cash. If NBP’s cash flow and capital resources areinsufficient to fund its debt service obligations, it may be forced to reduceor delay capital expenditures, sell material assets or operations, obtainadditional capital or restructure debt.  NBP’s ability to generate cash, makescheduled payments or to refinance its obligations depends on its successfulfinancial and operating performance. NBP’s financial and operating performance,cash flow and capital resources depend upon prevailing economic conditions andcertain financial, business and other factors, many of which are beyond its control.These factors include among others:
-  economic, industry and competitive conditions; 
-  operating difficulties, increased operating costs or pricingpressures NBP may experience; and
-  delays in implementing any strategic projects. 

**NBP’s margins may be negatively impacted byfluctuating raw material costs and selling prices and other factors that areoutside of NBP’s control.**

NBP’s margins are dependent on the price at whichits beef products can be sold and the price it pays for raw materials, amongother factors. These prices can vary significantly over a relatively shortperiod of time as a result of a number of factors, including the relativesupply and demand for live cattle and beef products, as well as the market forcompeting or complimentary products, such as pork and poultry. In addition,closure of international markets to U.S. beef product exports as a result ofthe December 23, 2003 BSE discovery negatively affected U.S. beef productmargins, as certain by-products, classified as SRMs, have been banned from usein feedstocks and the human food chain.  Some of these products previouslyenjoyed a market in foreign countries.

The supply and market price of the livestock thatconstitute NBP’s principal raw material and represent the substantial majorityof its cost of goods sold are dependent upon a variety of factors over which NBPhas little or no control, including fluctuations in the size of herdsmaintained by producers, the relative cost of feed, weather and livestockdiseases.  Additionally, the closure of the U.S. border to Canadian livestockfrom May 2003 until July 2005 constrained the supply of cattle in the U.S. which resulted in higher overall fed cattle prices in the U.S. compared to Canada, and the closure prompted Canada to increase its processing capabilities, which mayalso have an adverse impact on NBP’s future margins.

Severe price swings in raw materials, and theresulting impact on the prices NBP charges for its products, have at times had,and may in the future have, a material adverse effect on its financialcondition, results of operations and cash flows. If NBP experiences increasedcosts, it may not be able to pass them along to its customers. 

**NBP generally does not have long-termcontracts with its customers, and, as a result, the prices at which it sellsbeef products are subject to market forces.**

Other than NBP’s existing arrangements with APC,Inc. and the United States military, NBP generally does not have long-termsales arrangements with its customers and, as a result, the prices at which itsells products to them are determined in large part by market forces. NBP’scustomers, including those with which it has long-term contracts, place ordersfor products on an as-needed basis and, as a result, their order levels havevaried from period to period in the past and may vary significantly in thefuture. The loss of one or more of NBP’s key customers, a significant declinein the number of orders from one or more of its key customers or a significantdecrease in beef product prices for a sustained period of time could have amaterial adverse effect on NBP’s business, financial condition or results ofoperations.

**Wal-Mart’s failure to continue purchasing fromNBP could have a material adverse effect on NBP’s sales.**

Sales to Wal-Mart Stores, Inc., or Wal-Mart, whichdoes not cover NBP’s sales to Wal-Mart’s affiliate, Sam’s Club, representedapproximately 4.9% of NBP’s total net sales in fiscal year 2008.  NBP’sagreement with Wal-Mart expired on January 31, 2004, and it has not entered into a new agreement.  If Wal-Mart does not continue to purchase from NBP, itcould have a material adverse effect on its sales, financial position, resultsof operations and cash flows.

 

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**NBP is subject to extensive governmental regulation and NBP’snoncompliance with or changes in applicable requirements could adversely affectits business, financial condition, results of operations and cash flows.**

NBP’s operations are subject to extensiveregulation and oversight by the USDA, the GIPSA, the FDA, and other state,local and foreign authorities regarding the processing, packaging, storage,distribution, advertising and labeling of NBP’s products, including food safetystandards. Recently, the food safety practices and procedures in the meat processingindustry have been subject to more intense scrutiny and oversight by the USDA. NBPis also subject to a variety of environmental laws and regulations, includingthose relating to wastewater and storm water discharges, air emissions, wastehandling and disposal, and remediation of soil and groundwater contaminationthat are administered by the EPA, state, local and other authorities. Inaddition, NBP is subject to a variety of immigration laws and regulations,including those relating to the hiring and retention of employees.  NBP’sfailure to comply with applicable laws and regulations could subject it toadministrative penalties and injunctive relief, civil remedies, includingfines, injunctions, interruption of NBP’s operations, recalls of NBP’s productsor seizures of NBP’s properties, as well as potential criminal sanctions orpersonal injury or other damage claims. These remedies, changes in theapplicable laws and regulations or discovery of currently unknown conditionscould increase NBP’s costs and limit its business operations. 

**Compliance with environmental regulations mayresult in significant costs and failure to comply with environmentalregulations may result in civil as well as criminal penalties, liability fordamages and negative publicity.**

NBP’s operations are subject to extensive andincreasingly stringent regulations pertaining to the discharge of materialsinto the environment and the handling and disposition of wastes. Failure tocomply with these regulations can have serious consequences for NBP, includingcriminal as well as civil and administrative penalties and negative publicity. NBPhas incurred and will continue to incur significant capital and operatingexpenditures to avoid violations of these laws and regulations. Additionalenvironmental requirements imposed in the future could require currentlyunanticipated investigations, assessments or expenditures, and may require NBPto incur significant additional costs. Because the nature of these potentialfuture charges is unknown, NBP management is not able to estimate the magnitudeof any future costs and NBP has not accrued any reserve for any potentialfuture costs.

Some of NBP’s facilities have been in operationfor many years. During that time, NBP and previous owners of these facilitieshave generated and disposed of wastes that are or may be considered hazardousor may have polluted the soil or groundwater at NBP’s facilities, includingadjacent properties. The discovery of previously unknown contamination ofproperty underlying or in the vicinity of NBP’s present or former properties ormanufacturing facilities and/or waste disposal sites could require NBP to incurmaterial unforeseen expenses. Occurrences of any of these events may have amaterial adverse effect on NBP’s business, financial condition, results ofoperations and cash flows. 

**NBP’s international operations expose NBP topolitical and economic risks in foreign countries, as well as to risks relatedto currency fluctuations.**

In fiscal year 2008, exports, primarily to Mexico, China, Japan, South Korea, Canada, Hong Kong, Egypt, and Taiwan, accounted forapproximately 12% of NBP’s total net sales. NBP’s international activitiesexpose it to risks not faced by companies that limit themselves to the domesticmarket. One significant risk is that the international operations may beaffected by tariffs, other trade protection or food safety measures and importor export licensing requirements.  

An example of a risk relatedto NBP’s international operations is BSE, as discussed above in Item 1.*Business*.  

Other risks associated with NBP’sinternational activities include:
-  changes in foreign currency exchange rates and hyperinflation ordeflation in the foreign countries in which NBP operates;
-  exchange controls; 

 

19

 

 

 

 

 
-  changes in a specific country’s or region’s political or economicconditions, particularly in emerging markets;
-  potentially negative consequences from changes in regulatoryrequirements; and
-  international conflict, including terrorist acts, which couldsignificantly impact NBP’s financial condition and results of operations. 

The occurrence of any of these events couldincrease NBP’s costs, lower demand for NBP’s products or limit NBP’soperations, which could have a material adverse effect on its business, financialcondition, results of operations or prospects.

**Failure to successfully implement NBP’sbusiness strategy may impede its plans to increase revenues, margins and cashflow.**

NBP’s revenues, margins and cash flows will notincrease as planned if it fails to implement the key elements of its strategy,and NBP’s ability to successfully implement this strategy is dependent at leastin part on factors beyond its control. For example, the willingness ofconsumers to purchase value-added products depends in part on economicconditions. In periods of economic uncertainty, consumers tend to purchase moreprivate label or less-expensive products. Thus, if NBP encounters periods ofeconomic uncertainty, the sales volume for its value-added products couldsuffer. Also, NBP may not be successful in identifying favorable internationalexpansion opportunities. 

**Changes in consumer preferences couldadversely affect NBP’s business.**

The food industry in general is subject tochanging consumer trends, demands and preferences. NBP’s products compete withother protein sources, such as pork and poultry, and other foods. Trends withinthe food industry change often and NBP’s failure to anticipate, identify orreact to changes in these trends could lead to, among other things, reduceddemand and price reductions for NBP’s products, and could have a materialadverse effect on NBP’s business, financial condition, results of operationsand cash flows. In addition, NBP does not have any other material lines ofbusiness or other sources of revenue to rely upon if it is unable toefficiently process and sell beef products or if the market for beef declines.This lack of diversification means that NBP may not be able to adapt tochanging market conditions or withstand any significant decline in the beefindustry.

**The beef processing industry is highlycompetitive and NBP’s customers may not continue to purchase NBP’s products.**

The beef processing industry is highlycompetitive. Competition exists both in the purchase of live cattle and in thesale of beef products. In addition, NBP’s products compete with a number ofother protein sources, including pork and poultry.

NBP’s principal competition arises from otherbeef processors, including Tyson Foods, Inc., Cargill Meat Solutions, and JBS -Swift & Company. The principal competitive factors in the beef processingindustry are price, quality, food safety, product distribution, technologicalinnovations and brand loyalty. NBP’s ability to be an effective competitor willdepend on its ability to compete on the basis of these characteristics. Some ofNBP’s competitors have greater financial and other resources and enjoy widerrecognition for their consumer branded products. NBP cannot provide certaintythat it will be able to compete effectively with these companies and its abilityto compete could be adversely affected by its significant debt levels.

20

 

 

**The sales of NBP’s beef products are subjectto seasonal variations and, as a result, NBP’s quarterly operating results mayfluctuate.**

The beef industry is characterized by prices thatchange based on seasonal consumption patterns. The highest period of demand forNBP’s products is usually the summer barbecue season. As a result of theseseasonal fluctuations, NBP’s operating results may vary substantially betweenfiscal quarters.

**NBP depends on the service of key individuals,the loss of which could materially harm NBP’s business.**

NBP’s success will depend, in part, on theefforts of NBP’s executive officers and other key employees. In addition, themarket for qualified personnel is competitive and NBP’s future success willdepend on its ability to attract and retain these personnel. NBP does not havelong-term employment agreements with some of its executive officers, and doesnot maintain key-person insurance for some of its other officers, employees ormembers of NBP’s board of managers. NBP may not be able to negotiate the termsof renewals of any existing long-term employment agreements on terms favorableto NBP or at all. The loss of the services of any of its key employees or thefailure to attract and retain employees could have a material adverse effect onNBP’s business, results of operations and financial condition.

**NBP’s performance depends on favorable laborrelations with its employees. Any deterioration of those relations or increasein labor costs could adversely affect NBP’s business.**

NBP has approximately 8,900 employees worldwide.Approximately 2,800 employees at NBP’s Liberal, Kansas facility are representedby the United Food and Commercial Workers International Union under acollective bargaining agreement that expires on December 16, 2012. Approximately 1,000 employees at NBP’s Brawley, California facility are jointly representedby the United Food and Commercial Workers International Union and TeamstersInternational Union under a collective bargaining agreement that expires on December 8, 2013.  A labor-related work stoppage by these unionized employees could limit NBP’sability to process and ship its products or increase its costs, which couldadversely affect NBP’s results of operations and financial condition. Inaddition, it is possible that any labor union efforts to organize employees at NBP’snon-unionized facilities might be successful and that any labor-related workstoppages at these non-unionized facilities in the future could adverselyaffect its results of operations and financial condition. In general, anysignificant increase in labor costs, deterioration of employee relations,slowdowns or work stoppages at any of NBP’s locations, whether due to unionactivities, employee turnover or otherwise, could have a material adverseeffect on its business, financial condition, results of operations and cashflows. 

**The consolidation of NBP’s retail andfoodservice customers may put pressure on its operating margins.**

In recent years, the trend among NBP’s retail andfoodservice customers, such as supermarkets, warehouse clubs and foodservicedistributors, has been towards consolidation. These consolidations, along withthe entry of mass merchants into the grocery industry, have resulted incustomers with increasing negotiating strength who tend to exert pressure on NBPwith respect to pricing terms, product quality and new products. As the customerbase continues to consolidate, competition for the business of fewer customersis expected to intensify. If NBP does not negotiate favorable terms of salewith its customers and implement appropriate pricing to respond to thesetrends, or if NBP loses its existing large customers, its profitability coulddecrease.

**NBP may not be able to successfully integrateexisting and future acquisitions, which could result in it not achieving theexpected benefits of the acquisition, the disruption of NBP’s business and anincrease in NBP’s costs.**

NBP continually exploresopportunities to acquire related businesses, some of which could be material toit. NBP’s ability to continue to grow may depend upon identifying andsuccessfully acquiring attractive companies, effectively integrating thesecompanies, achieving cost efficiencies and managing these businesses as part ofNBP.  For example, effective May 30, 2006, NBP, along with its majority owner,U.S. Premium Beef, acquired substantially all the assets of Brawley Beef, LLC(Brawley Beef).  Brawley Beef operated a beef processing facility in Brawley, California, producing upscale custom cuts for sale to retail customers. Additionally, NBP acquired Vintage Foods, L.P., including the VintageTM NaturalBeef brand, during fiscal year 2006.  The Vintage brand is marketed as naturalbeef that is antibiotic- and hormone-free, from cattle that are 20 months ofage and younger.  

21

 

 

 

 

 

NBP may not be able to effectively integrateacquired companies and successfully implement appropriate operational,financial and management systems and controls to achieve the benefits expectedto result from these acquisitions. NBP’s efforts to integrate these businessescould be affected by a number of factors beyond its control, such as regulatorydevelopments, general economic conditions and increased competition. Inaddition, the process of integrating these businesses could cause theinterruption of, or loss of momentum in, the activities of NBP’s existingbusiness. The diversion of management’s attention and any delays or difficultiesencountered in connection with the integration of these businesses couldnegatively impact NBP’s business and results of operations. Further, thebenefits that NBP anticipates from acquisitions may not develop.

**Risk Factors Associated with USPB**

**USPB facilitates thedelivery of the cattle provided by its unitholders and associates to NBP anddoes not have arrangements for alternative markets for its unitholders andassociates cattle.**

USPB’s sole customer for thecattle provided by its unitholders and associates is NBP.  Given USPB’sownership of a majority interest in NBP, USPB has not developed alternativecustomers for the cattle provided by USPB’s unitholders and associates.  Ifevents were to occur which would prevent NBP from purchasing and processing thecattle supplied by USPB’s unitholders and associates, USPB would need toexercise provisions in its agreements with both NBP and USPB’s unitholders thatwould permit USPB to reduce the number of cattle acquired from unitholders andsold to NBP.  While such provisions would mitigate harm to USPB, it is likelythat the value of the linked Class A and Class B units and the associateddelivery rights held by USPB’s unitholders would be impaired.

**The other members of NBP do not deliver cattle to NBPfor processing, creating the possibility that the interests of those othermembers of NBP could conflict with the interests of USPB and its unitholders. **

The other members of NBP do notdeliver cattle to NBP for processing and marketing.  As a result, conflicts ofinterest may arise between USPB and NBP relating to cattle purchases.  If adispute were to arise, the settlement of any such dispute may not be on termsas favorable to USPB as would be expected if all of the members of NBP wereinvolved in the delivery of cattle to NBP for processing.  

**The Internal Revenue Service could assert that USPBshould be treated as a corporation for federal income tax purposes.**

Under applicable regulations,an unincorporated entity such as a limited liability company is treated as apartnership for federal income tax purposes unless the entity is considered a“publicly traded partnership” or the entity affirmatively elects to be taxed asa corporation.  USPB has not elected to be taxed as a corporation, and USPBbelieves that it should be treated as a partnership not taxable as acorporation for federal income tax purposes.  USPB has not requested and willnot request any ruling from the IRS, however, with respect to itsclassification as a partnership for federal income tax purposes.  If the IRSwere to assert successfully that USPB were taxable as a corporation for federalincome tax purposes in any taxable year, holders of linked Class A units andClass B units would not be required to report on their federal income tax returnstheir allocable share of USPB’s items of income, gain, deduction, and loss forthat year and USPB would be subject to tax on its net income for that year atcorporate tax rates.  In addition, any distributions would be taxable toholders of linked Class A units and Class B units as dividend income.  Taxationof USPB as a corporation could materially reduce the after−tax return onan investment in units and could substantially reduce the value of your units.

**Failure to achieve and maintain effective internalcontrols could have a material adverse effect on USPB’s business, operatingresults and financial condition.**

USPB is in the process ofdocumenting and testing its internal control procedures in order to satisfy therequirements of Section 404 of the Sarbanes-Oxley Act, which requires annualmanagement assessments of the effectiveness of its internal controls overfinancial reporting and a report by its independent auditors addressing theseassessments. This process is both costly and challenging.  During the course oftesting, USPB may identify deficiencies which it may not be able to remediatein time to meet the deadline imposed by the Sarbanes-Oxley Act for compliancewith the requirements of Section 404. In addition, if USPB fails to achieve andmaintain the adequacy of its internal controls, as such standards are modified,supplemented or amended from time to time, it may not be able to ensure that itcan conclude on an ongoing basis that it has effective internal controls overfinancial reporting in accordance with Section 404 of the Sarbanes-Oxley Act.Moreover, effective internal controls are necessary for USPB to producereliable financial reports and are important to helping prevent financialfraud.  If USPB cannot provide reliable financial reports or prevent fraud, itsbusiness and operating results could be harmed, investors could lose confidencein its reported financial information, and its business, results of operationand financial condition could be adversely affected.  

22

 

 

 

 

 

**USPB depends on theservice of key senior management personnel, the loss of which could materiallyharm its business.**

** **

USPB’s success will depend, inpart, on the efforts of its key senior management personnel. The market forqualified personnel is competitive and USPB’s future success will depend on itsability to attract and retain these personnel. USPB does not have long-termemployment agreements with most of its senior management. USPB may not be ableto negotiate either new contracts or renewals of any existing long-termemployment agreements on terms favorable to USPB or at all. The loss of theservices of any of USPB’s key senior management personnel or the failure toattract and retain highly skilled personnel in the future could have a materialadverse effect on USPB’s business, results of operations and financialcondition.

**ITEM 1B.              UNRESOLVED STAFF COMMENTS**

Not applicable.

**ITEM 2.                 PROPERTIES**

USPB’s corporate office is located at 12200 Ambassador Drive, Suite 501, Kansas City, Missouri, in proximity to the corporateoffices of NBP.  The Company leases its office space from the Kansas CityAviation Department, with offices at 601 Brasilia Avenue, Kansas City, Missouri 64153.

NBP owns its Dodge City, Kansas, Liberal, Kansas, Brawley, California and Hummels Wharf, Pennsylvania facilities. NBP leases itsheadquarters facility in Kansas City, Missouri, its Kansas City Steak Companyprocessing facility in Kansas City, Kansas and its case-ready facility in Moultrie, Georgia. NBP also lease its offices in Chicago, Illinois, Salt Lake City, Utah, Denison, Iowa, Dallas, Texas, Springdale, Arkansas, Tokyo, Japan, Seoul, South Korea, and Beijing, China.  NBP’s amended and restated credit facility is secured by a firstpriority lien on substantially all of its assets.  The facility locations andapproximate daily processing levels are shown in the table below:

**Location**

 

**Daily Processing**

Processing Facilities:

 

 

 

Liberal, Kansas

 

6,000 head

 

Dodge City, Kansas

 

6,000 head

 

Brawley, California

 

2,000 head

Case Ready Facilities:

 

 

 

Hummels Wharf, Pennsylvania

 

97,400 pounds

 

Moultrie, Georgia

 

169,500 pounds

Portion Control Facility:

 

 

 

Kansas City, Kansas

 

54,000 pounds

 

23

 

 

 

**ITEM 3.                 LEGAL PROCEEDINGS**

For information regardinglegal proceedings, see Note 13. *Legal Proceedings* to our consolidatedfinancial statements included in Item 8 of this report.****

**ITEM 4.                 SUBMISSION OF MATTERS TO A VOTE OF SECURITYHOLDERS**

No matters were submitted to a vote of the unitholdersduring the last quarter of the fiscal year covered by this report. 

** **

**PART II**

**ITEM 5.                  MARKET FOR THE REGISTRANT’S COMMON EQUITY,RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES**

There is no established publictrading market for any class of common equity of U.S. Premium Beef, LLC.  As of October 25, 2008, there were 452 record holders of linked Class A and Class B units. The sales prices by quarter and since the end of the fiscal year were asfollows:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**Affiliated Sales**

 

**Third Party Sales**

 

 

**Low**

 

**High**

 

**Low**

 

**High**

**Fiscal Year 2008**

 

 

 

 

 

 

 

Quarter ending:

 

 

 

 

 

 

 

 

November 24, 2007

$

81.44 

 

$

100.00 

 

$

110.00 

 

$

130.00 

 

February 23, 2008

$

110.00 

 

$

110.00 

 

$

120.00 

 

$

120.00 

 

May 31, 2008

$

60.00 

 

$

122.90 

 

$

0.00 

 

$

0.00 

 

August 30, 2008

$

100.00 

 

$

130.00 

 

$

0.00 

 

$

0.00 

Subsequent to August 30, 2008

$

100.00 

 

$

200.00 

 

$

0.00 

 

$

0.00 

 

 

 

 

 

 

 

 

 

**Fiscal Year 2007**

 

 

 

 

 

 

 

Quarter ending:

 

 

 

 

 

 

 

 

November 25, 2006

$

88.00 

 

$

165.00 

 

$

120.00 

 

$

135.00 

 

February 24, 2007

$

60.00 

 

$

122.00 

 

$

120.00 

 

$

130.00 

 

May 26, 2007

$

130.85 

 

$

130.85 

 

$

130.00 

 

$

130.00 

 

August 25, 2007

$

120.00 

 

$

120.00 

 

$

0.00 

 

$

0.00 

Subsequent to August 25, 2007

$

100.00 

 

$

100.00 

 

$

110.00 

 

$

130.00 

 

 The affiliated sales representsales that were not at arms length and, therefore, the sales priceranges disclosed above are not necessarily indicative of the marketvalue of the linked Class A and Class B units during the periods inquestion. 

On February 20, 2007 and February 26, 2007, USPB made cash distributions to each of its unitholders in the amountof $1.17 and $1.20, respectively, for each linked Class A unit and Class B unitheld by its unitholders.  

The payment of cash distributions are made onlyfrom assets legally available for that purpose and depend on the Company’sfinancial condition, results of operations, and other factors then deemedrelevant by USPB’s board of directors.  Cash distributions are paid to theholders of linked Class A and Class B units at the discretion of the board ofdirectors and to the extent permitted by USPB’s senior lenders.  See Item 12*.Security Ownership of Certain Beneficial Owners and Management and RelatedUnitholder Matters*.

** **

24

 

 

**ITEM 6.                 SELECTED FINANCIAL DATA**

The following table sets forth selected consolidatedfinancial and other data for, and as of the end of, each of the years in thefive-year period ended August 30, 2008.  The selected data should be read inconjunction with the consolidated financial statements for the fiscal yearended August 30, 2008, the related notes and the independent auditors’ report. 

Historical per share data has been omittedbecause, under the cooperative structure, earnings of the cooperative aredistributed as patronage dividends to shareholders and associate members based onthe level of business conducted with the cooperative as opposed to common shareholder’sproportionate share of underlying equity in the cooperative. Pro forma per unitdata has been included below because as an LLC, the restructured entity will,beginning in September 2004, make distributions to its unitholders based ontheir proportionate share of the underlying equity in the linked Class Aand Class B units, 33% and 67%, respectively, as opposed to the level ofbusiness conducted with the LLC. The pro forma per unit data gives effect tothe exchange of one Class A unit and one Class B unit of the newlyformed LLC for each share of common stock of the cooperative, effective August 29, 2004. Class A units and Class B units shall be issued, redeemed, and transferredtogether on a one for one basis until the board of directors determines theextent and conditions under which linked Class A units and Class B units may beissued, redeemed, and transferred separately.

 

 

 

 

 

 

25

 

 

 

 

 

The following table should be read in conjunctionwith Item 7. *Management’s Discussion and Analysis of Financial Condition andResults of Operations* and Item 8. *Financial Statements and SupplementaryData* (including the accompanying notes) contained elsewhere in this report.

 

 

 

 

**Fiscal Years Ended (1)**

 

 

 

 

**August 30,**

**2008**

**August 25,**

**2007**

**August 26,**

**2006**

**August 27,**

**2005**

**August 28,**

**2004**

 

 

 

**(In millions, except unit, share, and per unit data)**

**Statement of Operations Data:**

 

 

 

 

 

 

Net sales

 

$

5,847.3 

$

5,578.5 

$

4,636.0 

$

4,338.9 

$

4,093.5 

Costs and expenses:

 

 

 

 

 

 

 

Cost of sales

 

5,612.4 

5,444.0 

4,503.8 

4,229.9 

3,973.7 

 

Selling, general, and administrative

51.7 

46.1 

37.6 

34.0 

34.8 

 

Depreciation and amortization

36.4 

32.4 

28.7 

24.4 

21.2 

Operating income

 

146.8 

56.0 

65.9 

50.6 

63.8 

Other income (expense):

 

 

 

 

 

 

 

Minority owners' interest in net income of

National Beef Packing Co., LLC

(55.1)

(7.8)

(16.6)

(8.5)

(19.4)

 

Interest income

 

1.4 

2.1 

1.3 

0.7 

0.7 

 

Interest expense

 

(34.2)

(39.8)

(32.4)

(29.0)

(26.6)

 

Interest rate exchange agreement

- 

- 

- 

0.1 

0.6 

 

Other, net

 

5.1 

1.0 

3.1 

(3.2)

1.1 

Total other expense

 

(82.8)

(44.5)

(44.6)

(39.9)

(43.6)

 

Income tax expense

 

(1.8)

(1.9)

(1.6)

(2.1)

(1.1)

Net income

 

$

62.2 

$

9.6 

$

19.7 

$

8.6 

$

19.1 

 

 

 

 

 

 

 

 

**Selected Balance Sheet Data:**

 

 

 

 

 

 

 

Cash and cash equivalents

 

$

77.4 

$

62.9 

$

54.4 

$

50.5 

$

35.2 

 

Total assets

 

$

927.1 

$

848.6 

$

784.8 

$

656.1 

$

663.8 

 

Long-term debt, less current maturities

$

376.3 

$

438.5 

$

380.5 

$

314.0 

$

331.8 

 

Minority interest

 

$

188.0 

$

77.9 

$

73.0 

$

65.0 

$

63.1 

 

Capital shares and equities

 

$

126.5 

$

153.2 

$

148.8 

$

124.0 

$

118.0 

 

 

 

 

 

 

 

 

 

Common shares outstanding

n/a 

n/a 

n/a 

n/a 

691,845 

 

Class A and Class B linked units outstanding

735,385 

735,385 

735,505 

691,845 

n/a 

 

 

 

 

 

 

 

 

**Per Linked Unit Data:**

 

 

 

 

 

 

Earnings Per Unit

 

 

 

 

 

 

 

Basic

 

84.60 

$

13.11 

$

28.06 

$

12.49 

 

 

Diluted

 

83.37 

$

12.91 

$

27.56 

$

12.25 

 

 

 

 

 

 

 

 

 

Outstanding weighted-average units

 

 

 

 

 

 

Basic

 

735,385 

735,455 

702,843 

691,845 

 

 

Diluted

 

746,176 

747,067 

715,385 

705,063 

 

 

 

 

 

 

 

 

 

Proforma amounts assuming the conversion to

 

 

 

 

 

 

an LLC is applied retroactively:

 

 

 

 

 

 

 

 

 

 

 

 

 

Earnings Per Unit

 

 

 

 

 

 

 

Basic

 

$

84.60 

$

13.11 

$

28.06 

$

12.49 

$

27.60 

 

Diluted

 

$

83.37 

$

12.91 

$

27.56 

$

12.25 

$

27.10 

 

 

 

 

 

 

 

 

Outstanding weighted-average units

 

 

 

 

 

 

Basic

 

735,385 

735,455 

702,843 

691,845 

691,845 

 

Diluted

 

746,176 

747,067 

715,385 

705,063 

704,748 

 

 

 

 

 

 

 

 

(1)

Our fiscal year ends on the last Saturday in August. Fiscal year 2008 consisted of	a 53 week year; fiscal years 2004 - 2007 each consisted of a 52 week year.

 

	26

 

 

 

 

 

**ITEM 7.                 MANAGEMENT’S DISCUSSION AND ANALYSIS OFFINANCIAL CONDITION AND RESULTS OF OPERATIONS**

The following discussion should be read inconjunction with our consolidated financial statements and related notes andother financial information appearing elsewhere in this report.  In addition to historical information, the followingdiscussion and other parts of this report contain forward-looking informationthat involves risks and uncertainties. Our actual results could differmaterially from those anticipated by such forward-looking information due tothe factors discussed under *Disclosure Regarding Forward-Looking Statements*,Item 1A. *Risk Factors*, and elsewhere in this report.

**Overview**

USPB was formed as a closed marketing cooperativeon July 1, 1996. Its mission is to increase the quality of beef andlong-term profitability of cattle producers by creating a fully integratedproducer-owned beef processing system that is a global supplier of highquality, value-added beef products responsive to consumer desires. 

On December 1, 1997, the cooperative became operational by acquiring 25.4966% of FNB, a partnership owned by thecooperative and Farmland Industries, Inc. (Farmland). The cooperative acquiredan additional 3.29% partnership interest in February 1998, bringing itsownership to 28.7866% of FNB. Farmland then owned the remaining 71.2134%. 

On May 31, 2002, Farmland and four of its subsidiaries filed voluntary petitions to reorganize under Chapter 11 ofthe United States Bankruptcy Code. FNB was not a party of these filings.Provisions of FNB’s operating agreement and its financing agreement restrictedpartners’ access to FNB’s assets. In the fourth quarter of fiscal year 2003, asa result of the acquisition of Farmland’s interest by the cooperative andothers, as more fully described below, the cooperative acquired a controllinginterest in the former FNB, now NBP, and the assets, liabilities and operatingresults of NBP are consolidated with those of USPB effective August 7,2003. Prior to the acquisition date, the cooperative accounted for its 28.7866%non-controlling interest in FNB under the equity method of accounting. 

In connection with the cooperative’s purchase ofits interest in FNB, the cooperative owned the right and was subject to theobligation to deliver cattle annually to NBP relative to: (i) USPB’s ownershipin NBP and (ii) the number of cattle processed annually by NBP.  Thatarrangement continues following the conversion of the cooperative into theLLC.   The price received for cattle is based upon a price grid determined by USPBand NBP, which reflects current market conditions. The cattle purchaseagreement is effective as long as USPB is an owner in NBP. Cattle delivered by USPBare processed in NBP’s three processing plants. 

USPB acquires all its cattle requirements fromits unitholders and associates. Under Uniform Cattle Delivery and MarketingAgreements, unitholders are obligated to deliver a designated number of cattleto USPB during specified delivery periods, as defined. The original agreementswere for a term of ten years; the renewal agreements carry a term of five yearsand have an evergreen renewal provision.  Both agreements provide for minimumquality standards, delivery variances, and termination provisions, as defined.Cattle acquired pursuant to the agreements are delivered to NBP pursuant to thecattle purchase agreement. Sales transactions are based upon prevailing cash marketprices, and purchases are on terms no less favorable to NBP than would beobtained from an unaffiliated party. 

On June 12, 2003, the cooperative entered into an agreement with Farmland to acquire all of the partnership interestsin FNB held by Farmland, which approximated 71.2%. As a result of thisacquisition, the cooperative gained voting control of FNB and converted it to alimited liability company, National Beef Packing Company, LLC, under Delaware law. These transactions (Acquisition) closed on August 6, 2003. NBP assumed both the Uniform Delivery and Marketing Agreements and the cattle purchaseagreement. NBP continues to hold all of the same assets its predecessor heldbefore the consummation of the transactions, including equity in subsidiaries,except that Farmland retained a 49% interest in a NBP subsidiary National Beef aLF,LLC, which holds a 47.5% interest in aLF Ventures, LLC. After the Acquisition,NBP holds a 24.2% interest in aLF Ventures, LLC through its 51% interestretained in National Beef aLF, LLC.  

 

	27

 

 

 

 

 

On August 18, 2004, the shareholders of U.S. Premium Beef, Ltd. approved the merger of the cooperative intoa wholly-owned subsidiary, U.S. Premium Beef, Inc., a Delaware corporation. The merger was effective on August 29, 2004. The Delaware corporation then, ina statutory conversion authorized under Delaware law, converted into a Delaware limited liability company.  Following the effective date of the merger andthe statutory conversion, the business of the cooperative was continued in thelimited liability company form of business organization.  The Company wassubsequently renamed U.S. Premium Beef, LLC.

Effective May 30, 2006, USPB’s majority owned subsidiary, NBP, completed the acquisition of substantially all of the assets of Brawley Beef, LLC (Brawley Beef), consisting of a state-of-the-art beef processing facility in Brawley, California pursuant to the Contribution Agreement with Brawley Beef and National Beef California, LP (NBC). NBC is a limited partnership formed with National Carriers, Inc., a wholly-owned subsidiary of NBP, acting as its general partner. Brawley Beef was an alliance of cattle producers in Arizona and California who supplied the beef processing facility. The facility commenced operations in December 2001.

On February 29, 2008, JBS, NBP, USPB and the other holders of membership interests in NBP, including NBPCO Holdings, LLC and parties controlled by three executive officers, John R. Miller, Timothy M. Klein and Scott H. Smith (Sellers), entered into a Membership Interest Purchase Agreement (MIPA). Under the MIPA, JBS will acquire all of the outstanding membership interests in NBPfor a combination of approximately $488.4 million cash and $71.6 million in common stock of JBS (Purchase Price).

Pursuant to the MIPA, at closing USPB and certain other members of NBP will receive their proportionate share of the Purchase Price with(i) 80.0% to be paid in cash and 20.0% to be paid in shares of common stock of JBS (JBS Stock)or (ii) 100% to be paid in shares of JBS Stock, which will be freely transferable on the Novo Mercado segment of the BOVESPA stock exchange in Brazil. The number of shares of JBS Stock will be determined based on the volume weighted average of the closing per share price of the JBS Stock on the BOVESPA stock exchange during the 20 trading days prior to closing, subject to certain adjustments. Certain of NBP’s members have elected to receive or, under certain circumstances, have the right to receive their portion of the Purchase Price entirely in cash. If JBS is unable to deliver JBS Stock on an unencumbered and freely transferable basis at closing, the Sellers may still demand to close, but be paid entirely in cash.

Consummation of the MIPA is subject to customary conditions, including approval of the MIPA by the members of USPB and the shareholders of JBS and the expiration or termination of the applicable waiting periods under the Hart-Scott-Rodino Antitrust Improvements Act of 1976 and possible approvals by certain foreign jurisdictions.  On March 14, 2008, at a Special Meeting of Members, USPB’s members approved the MIPA and the transactions contemplated under the MIPA.  The shareholders of JBS approved the MIPA on April 11, 2008. On October 20, 2008, the U.S. DoJ, joined by the state attorneys general from seventeen states, filed a civil antitrust suit in U.S. District Court for the Northern District of Illinois seeking a permanent injunction against the MIPA alleging that it would result in lower prices paid to cattle suppliers and higher beef prices for consumers.  A similar suit was filed on November 13, 2008 in the same court by R-CALF and OCM.  These actions are being vigorously contested by USPB, NBP, and JBS.

The MIPAcontains certain termination rights and provides that under certaincircumstances, JBS or NBP may be required to pay NBP or JBS, respectively, atermination fee of $25 million plus certain costs.  The parties have agreed onthe payment of certain fees and expenses, including those related to antitrustfilings and compliance.

In calendar year 2007, NBP was the fourth largestbeef processing company in the United States. In fiscal year 2008, NBPaccounted for approximately 13.7% of the fed cattle processed in the United States. NBP processes, packages and delivers fresh beef for sale to customers in the  United States and international markets. NBP’s products include boxed beefand beef by-products, such as hides and offal. In addition, they sellvalue-added beef products including branded boxed beef, case-ready beef,chilled and frozen export beef and portion control beef. NBP markets itsproducts to retailers, distributors, food service providers and the United States military. The relationship between USPB and NBP facilitates a verticallyintegrated business model and provides NBP with a significant portion of the high-qualitycattle used in its boxed beef and value-added products.  

	28

 

 

 

 

 

**NBP Results ofOperations**

The following table presents the historicalconsolidated statements of operations data for NBP for the periods indicated:   

 

 

 

**Fiscal Years Ended**

 

 

 

**53 weeks**

**ended**

**August 30,**

**2008**

 

**52 weeks**

**ended**

**August 25,**

**2007**

 

**52 weeks**

**ended**

**August 26,**

**2006**

 

 

 

 

 

**(in millions)**

 

 

Net sales

$

5,847.3 

 

$

5,578.5 

 

$

4,636.0 

 

 

 

 

 

 

 

 

Costs and expenses:

 

 

 

 

 

 

Cost of sales

5,612.4 

 

5,443.9 

 

4,503.8 

 

Selling, general, and administrative

43.7 

 

42.5 

 

34.0 

 

Depreciation and amortization

36.4 

 

32.4 

 

28.7 

 

 

 

 

 

 

 

 

 

Operating income

154.8 

 

59.7 

 

69.5 

 

 

 

 

 

 

 

 

Other income (expense):

 

 

 

 

 

 

Interest income

0.5 

 

0.6 

 

0.4 

 

Interest expense

(34.0)

 

(39.4)

 

(32.0)

 

Other, net

5.0 

 

1.0 

 

3.0 

Total other expense, net

(28.5)

 

(37.8)

 

(28.6)

 

Income tax expense

(1.8)

 

(1.9)

 

(1.5)

Net income

$

124.5 

 

$

20.0 

 

$

39.4 

 

 

 

 

 

 

 

 

 

NBP’s net income for the fiscal year 2008 was $124.5 millioncompared to $20.0 million for the fiscal year 2007, an increase of $104.5 million.This is attributed to increased operating income due primarily to increasedmargins and lower interest expense, partially offset by increased selling,general and administrative expenses.  Sales were higher, principally due to anaverage increase in beef sales prices per head of 8.5% in the current year ascompared to the prior year.  Also contributing to the increase in net sales wasan approximate 20.2% increase in export sales during fiscal year 2008 ascompared to fiscal year 2007.  In addition, the current reporting periodreflects an extra week of sales activity as compared to the same period of lastyear.  Partially offsetting these increases in net sales was an approximate2.6% decrease in the volume of cattle processed during fiscal year 2008 ascompared to fiscal year 2007.  Cost of sales were higher, principally due to anextra week of costs in the current reporting period as compared to the sameperiod of last year and an increase in live cattle prices that were approximately2.7% higher due to the continued tight supply of market-ready cattle and to thecattle being heavier. Partially offsetting these increases was a decrease inthe volume of cattle processed by approximately 2.6% during fiscal year 2008 ascompared to fiscal year 2007.  Operating income increased $95.1 millionover the prior year.  As a percent of sales, operating income was 2.6% and 1.1%for fiscal years 2008 and 2007, respectively.

NBP’s net income for the fiscal year 2007 was$20.0 million compared to $39.4 million for the fiscal year 2006, adecrease of $19.4 million or 49.2%.  This is attributed to decreasedoperating income due primarily to decreased margins, increased selling, generaland administrative and higher interest expense.  Sales were higher, principallydue to an increase in the number of cattle processed, the majority of which wasthe result of the acquisition of Brawley Beef, LLC.  Cost of sales were higher,principally due to an increase in the number of cattle processed, the majorityof which was the result of the acquisition of Brawley Beef, LLC, at higheraverage weights and live cattle prices.  Operating income decreased$9.8 million or 14.1% over the prior year.  As a percent of sales,operating income was 1.1% and 1.5% for fiscal years 2007 and 2006,respectively.  

**Financial Statement Accounts**

*Net Sales.* NBP’s net sales are generatedfrom sales of boxed beef, case-ready beef, chilled and frozen export beef,portion control beef and beef by-products. They are affected by the volume ofanimals processed and the value that is extracted from each animal. The valuethat is extracted from cattle processed, the cut-out value, is affected by beefprices and product mix, as premium products and further processed productsgenerate higher prices and operating margins. NBP’s value-added productscontribute significantly more, in terms of gross margin, than its traditionalboxed beef products and are an important component of profitability. Wholesalebeef prices fluctuate seasonally because of higher demand during the summermonths. Wholesale beef prices also fluctuate because of changes in supply anddemand for competing proteins and other foods, as well as changes in cattlesupply, which have typically followed a ten to twelve year cycle, consisting ofabout six to seven years of expansion followed by one to two years ofconsolidation and three to four years of contraction.  The expansion phase thatbegan two years ago stalled and contracted over the past eighteen months. While we expect a return to expansion over the next couple of years, allindicators are pointing at no growth at the present time. In addition, beef andby-product sales are affected by the general economic environment and otherfactors.

	29

 

 

 

 

 

 

*Cost of Sales.*    NBP’scost of sales is comprised of the cost of livestock and plant costs such aslabor, packaging, utilities, and other facility expenses.  Total livestockcosts are a function of the volume of animals processed and the price paid foreach animal. Cattle prices vary over time and are affected by productioncycles, weather, feed prices and other factors that affect the supply of anddemand for livestock. Historically, changes in cut-out values, a representationnormally expressed on a per hundred weight basis, of the sales value of a beefcarcass, for beef products and corresponding livestock costs have beenpositively correlated. As a result, profitability is primarily affected by thedifference between cut-out value and livestock cost, the volume of livestockprocessed and its processing yields, the amount of saleable product, typicallyexpressed as a percentage of a total carcass weight. 

*Selling, General and Administrative Expenses.*    Sellingexpenses consist primarily of salaries, trade promotions, advertising,commissions and other marketing costs. General and administrative costs consistprimarily of general management, insurance and professional expenses.

**Outlook**

The extreme price volatilityexperienced in both input costs and cattle prices continues to keep theliquidation of the U.S. herd ongoing and resulting in smaller fed-cattlesupplies over the next two to three years at a minimum.  Cattle continue to beplaced onto feed at near record heavy in-weights which will keep the carcassweights historically heavy and the feedlot turnover rates active.  The currentweak global economic status will restrict consumer buying power and challengethe beef industry’s ability to obtain higher beef prices and to sustain exportgrowth.  The key to supporting cattle and beef prices over the coming monthswill be improved consumer confidence and the stabilization of the financialmarkets.

**Beef Export Markets**

Export markets for U.S. beef products remain significantly constrained since the discovery of a case of BovineSpongiform Encephalopathy (BSE) in the State of Washington in December 2003, aswell as other isolated cases.  In July 2006, Japan agreed to reopen its marketto U.S. beef from cattle aged 20 months and younger.  NBP’s Brawley facilitywas suspended from shipping beef to Japan in April 2008 following the discoveryof a short loin which included a portion of a spinal column, a specified riskmaterial, prohibited by Japan.  NBP’s Brawley facility was subsequently clearedto resume shipments to Japan on September 19, 2008.  South Korea announced aprovisional opening of its border to U.S. beef from animals 30 months andyounger in September 2006; however, its border was subsequently closed on October 5, 2007.  South Korea reopened its border and started inspecting U.S. beef on June 27, 2008.  These constraints and uncertainties have had a negative impacton beef margins.

Thesechallenges resulted in tremendous volatility in U.S. livestock market pricessince fiscal year 2004.  Where pre-BSE export sales were approximately 17% of totalnet sales in fiscal year 2003, NBP’s total export sales were approximately 12%,10%, 7% of total net sales in fiscal years 2008, 2007, and 2006,  respectively. With the age restrictions placed on cattle that qualify for export to Japan, it is anticipated that between 5% and 20% of U.S. fed cattle will be able to meetthe criteria.

NBP cannotpresently assess the full economic impact of the consequences of BSE on the U.S. beef packing industry or on its operations.  Existing or new import restrictions oradditional regulatory restrictions or disruptions in domestic consumer demandfor beef may continue to have a material adverse affect on the Company’srevenues and net income.

	30

 

**Critical Accounting Policies and Estimates**

The following discussion and analysis offinancial condition and results of operations are based on our consolidatedfinancial statements, which have been prepared in accordance with U.S. generally accepted accounting principles generally accepted in the United States of America. The preparation of these financial statements requires managementto make estimates and judgments that affect the reported amounts of assets,liabilities, revenues and expenses, and related disclosures of contingentassets and liabilities. On an ongoing basis, management evaluates and revisesits estimates based on historical experience and other assumptions that webelieve are reasonable under the circumstances. Actual results may differ fromthose estimates. Changes in our estimates could materially affect our resultsof operations and financial condition for any particular period. Our fiscalyear ends on the last Saturday in August. We believe that our most criticalaccounting policies are as follows: 

*Accounting for Investment in NBP.*  Inaccordance with accounting principles generally accepted in the United States of America, NBP’s financial position and results of operations areconsolidated into our financial statements and all transactions between the twocompanies are eliminated in the consolidation. A minority owners’ interest ispresented which represents the earnings of NBP attributable to those holding aminority interest in NBP. 

*Allowance for Returns and Doubtful Accounts.*The allowance for returns and doubtful accounts reflects reserves for customerreceivables to reduce receivables to amounts expected to be collected. Managementuses significant judgment in estimating uncollectible amounts. In estimatinguncollectible amounts, management considers factors such as current overalleconomic conditions, industry-specific economic conditions, historical customerperformance, and anticipated customer performance. Specific accounts are alsoreviewed for collectability. While management believes these processeseffectively address our exposure to doubtful accounts, changes in the economy,industry or specific customer conditions may require adjustment to the recordedallowance for doubtful accounts. Management uses significant judgment inestimating amounts expected to be returned. Management considers factors suchas historical performance and customer conditions in estimating return amounts.

*Inventory Valuation.* Inventories consistprimarily of meat products and supplies.  Product inventories are consideredcommodities and are based on quoted commodity prices, which approximate netrealizable value.  Supply and other inventories are valued on the basis offirst-in, first-out, specific or average cost methods.  Product inventories arerelieved from inventory utilizing the first-in, first-out method.  Managementperiodically reviews inventory balances and purchase commitments to estimate ifinventories will be sold at amounts (net of estimated selling costs) less thantheir carrying amounts. If actual results differ from management estimates withrespect to the selling of inventories at amounts less than their carryingamounts, NBP would adjust its inventory balances accordingly. 

*Goodwill and Other Intangible Assets*.  Werecognize excess cost over the fair value of the net tangible and identifiableintangible assets acquired in a reporting unit, and record this excess asgoodwill.  We calculate the fair value of the applicable reporting unit usingestimates of future cash flows.  In accordance with Statement of FinancialAccounting Standards (SFAS) 142, *Goodwill and Other Intangible Assets,*weassess goodwill and other indefinite life intangible assets annually forimpairment.  If there is impairment, the carrying amount of goodwill and otherintangible assets is written down to the implied fair value.  For goodwill,this test involves comparing the fair value of each reporting unit to theunit’s book value to determine if any impairment exists.  In connection withthe acquisition of Vintage Foods, L.P. during the fourth quarter of fiscal year2006 and subsequent adjustments, we recognized excess cost over the fair valueof the net tangible and identifiable intangible assets acquired, and recorded approximately$1.8 million as goodwill.  Goodwill and other indefinite life intangible assetswere tested for impairment, and, as of August 30, 2008, management determined there was no impairment.

*Workers’ Compensation Accrual.* NBP incurscertain expenses associated with workers’ compensation. To measure the expenseassociated with these costs, management must make a variety of estimatesincluding employee accidents incurred but not yet reported. The estimates usedby management are based on our historical experience as well as current factsand circumstances. 

	31

 

 

 

 

 

*IncomeTaxes.* The Company adopted Financial Accounting Standards Board (FASB)issued FASB Interpretation No. 48 (FIN 48), *Accounting for Uncertainty inIncome Taxes* in the first quarter of fiscal year 2008.  As a result of theadoption, tax reserves in the amount of approximately $0.5 million werereversed (for further information, see Note 9*Income Taxes* to ourconsolidated financial statements included in Item 8 of this report).

*Automobile Liability Accrual.*  Weincur certain expenses associated with automobile liability.  In order tomeasure the expense associated with these costs, management must make a varietyof estimates to determine the ultimate cost to us related to incurredaccidents.  The estimates used by management are based on our historicalexperience as well as current facts and circumstances.

*Minority Owners’ Interest. *Minorityowners’ interest represents Class A, B and C interests held by NBP managementand NBPCo Holdings, which include repurchase rights of the holders.  At anytime after certain dates, the earliest being July 31, 2008, the latest being  July 31, 2011, NBP members with redemptive rights may request that NBPrepurchase their interests, the value of which to be determined by a mutuallyagreed appraisal process. If NBP is unable to effect the repurchase within aspecified time, the requesting member(s) have the right to cause a sale processto commence. NBP accounts for changes in the redemption value of theseinterests by accreting the change in value from the date of change through theearliest redemption date of the respective interests. 

The Company uses Stern BrothersValuation Advisors, to assist management in measuring fair value of theminority owners’ interest.  Key assumptions in determining the fair valueinclude the value offered by JBS under the MIPA, management’s estimate of theprobability of the MIPA reaching a successful conclusion, valuation multiplesof publicly traded companies in the same or similar industries, management’sprojections of future cash flows, and the discount rate applied to theprojected future cash flows. 

The value of the minority owners’interest at August 30, 2008, increased by approximately $148.2 million comparedto the value at August 25, 2007 primarily as a result of the indication of fairvalue from the MIPA that was entered into on February 29, 2008 with JBS.  Under the MIPA, JBS will acquire all of the outstanding membership interests in NBPfor an aggregate value of $560.0 million.  The value also significantlyincreased as a result of the increased operating results of NBP in fiscal year2008 as compared to fiscal year 2007 and an associated increase in management’sprojections of future cash flows.   

The U.S. DoJ, state attorneys general fromseventeen states, R-CALF, and OCM have filed civil antitrust suits seeking apermanent injunction of the MIPA.  Although these suits are being vigorouslycontested by USPB, NBP and JBS, the fair value of the minority owners’ interestcould be significantly impacted if the MIPA is unable to be successfullycompleted.  The valuation could also be significantly impacted if management’sprojections of future cash flows change or valuation multiples of publicly tradedcompanies in the same or similar industries change.  Offsetting the change inthe value of the minority owners’ interest is a corresponding change inmembers’ capital. 

 

 

 

32

 

 

 

 

**Results of Operations**

Thefollowing table shows consolidated statements of operations data for theperiods indicated:

 

 

 

**Fiscal Years Ended**

 

 

 

**53 weeks**

**ended**

**August 30,**

**2008**

 

**52 weeks**

**ended**

**August 25,**

**2007**

 

**52 weeks**

**ended**

**August 26,**

**2006**

 

 

 

 

**(in millions)**

 

Net sales

 

$

5,847.3 

 

$

5,578.5 

 

$

4,636.0 

 

 

 

 

 

 

 

 

Costs and expenses:

 

 

 

 

 

 

 

Cost of sales

 

5,612.4 

 

5,444.0 

 

4,503.8 

 

Selling, general, and administrative

 

51.7 

 

46.1 

 

37.6 

 

Depreciation and amortization

 

36.4 

 

32.4 

 

28.7 

 

 

 

 

 

 

 

 

 

Operating income

 

146.8 

 

56.0 

 

65.9 

 

 

 

 

 

 

 

 

Other income (expense):

 

 

 

 

 

 

 

Minority owners' interest in net income of

     National Beef Packing Co.

 

(55.1)

 

(7.8)

 

(16.6)

 

Interest income

 

1.4 

 

2.1 

 

1.3 

 

Interest expense

 

(34.2)

 

(39.8)

 

(32.4)

 

Other, net

 

5.1 

 

1.0 

 

3.1 

Total other expense, net

 

(82.8)

 

(44.5)

 

(44.6)

 

Income tax expense

 

(1.8)

 

(1.9)

 

(1.6)

Net income

 

$

62.2 

 

$

9.6 

 

$

19.7 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The results of operations of NBP for the fiscalyears ending August 30, 2008, August 25, 2007, and August 26, 2006 are consolidated in the respective periods and transactions between USPB and NBP have beeneliminated. 

***Fiscal Year Ending August 30, 2008 compared to August 25, 2007***

*Net Sales.*    Netsales were $5,847.3 million for fiscal year 2008, an increase of $268.8million, or 4.8%, compared to $5,578.5 million for fiscal year 2007.  Themoderate increase in net sales resulted primarily from an average increase inbeef sales prices per head of 8.5% in the fifty-three week period ended August 30, 2008 as compared to the fifty-two week period in the prior year.  Alsocontributing to the increase in net sales was an approximate 20.2% increase inexport sales during fiscal year 2008 as compared to fiscal year 2007.  Inaddition, the current reporting period reflects an extra week of sales activityas compared to the same period of last year.  Partially offsetting theseincreases in net sales was an approximate 2.6% decrease in the volume of cattleprocessed during fiscal year 2008 as compared to fiscal year 2007.

*Cost of Sales.*    Costof sales was $5,612.4 million for fiscal year 2008, an increase of $168.4million, or 3.1%, from $5,444.0 million for fiscal year 2007. The increase wasprimarily a result of an extra week of costs in the current reporting period ascompared to the same period of last year.  Also contributing to the increase incost of sales was increased live cattle prices that were approximately 2.7%higher due to the continued tight supply of market-ready cattle and to thecattle being heavier, at average weights 1.2% more, during the fifty-three weekperiod of fiscal year 2008 than the fifty-two week period of last year. Partially offsetting these increases was a decrease in the volume of cattleprocessed by approximately 2.6% during fiscal year 2008 as compared to fiscal year2007.  Cost of sales, as a percentage of net sales, was 96.0% and 97.6% forfiscal years 2008 and 2007, respectively.  

	33

 

 

 

 

 

*Selling, General and Administrative Expenses.*Selling, general and administrative expenses were $51.7 million for fiscalyear 2008 compared to $46.1 million for fiscal year 2007, an increase of $5.6 million,or 12.1%.  The increase for this period is primarily due to an increase inpayroll, bonus, and benefit expenses of approximately $3.5 million, an increasein legal expenses of $1.5 million, and an increase in marketing expense ofapproximately $0.8 million.  The current reporting period reflects an extraweek of expense as compared to the same period of last year, which contributedto the increase in the expenses discussed above as well as the selling, generaland administrative expenses in general.  Offsetting the increases in selling,general and administrative expenses were decreases of approximately $0.8million in the provision for bad debts and approximately $0.4 million inrepairs and maintenance costs during fiscal year 2008 as compared to fiscalyear 2007.  Selling, general and administrative expenses, as a percentage ofnet sales, were 0.9% and 0.8% for fiscal years 2008 and 2007, respectively.

*Depreciation and Amortization Expense.*Depreciation and amortization expenses were $36.4 million for fiscal year2008 compared to $32.4 million for fiscal year 2007, an increase of $4.0 million,or 12.3%.  Depreciation expense increased due to assets being placed intoservice, primarily at the Dodge City and Brawley beef plants, during the fiscalyear 2007 and to assets being placed into service at NBP’s three beef plantsand at the two Case Ready plants during fiscal year 2008.  In addition, thecurrent reporting period reflects an extra week of expense as compared to thesame period of last year.

*Operating Income.* Operating income was$146.8 million for fiscal year 2008, a significant increase of $90.8 million,or 162.1%, from $56.0 million for fiscal year 2007.  Operating income, as apercentage of net sales, was 2.5% and 1.0% for fiscal years 2008 and 2007,respectively.  The significant improvement in operating income during fiscalyear 2008 was related primarily to a more favorable market environment in thecurrent year as compared to last year as well as the past several years.  Improvedcustomer demand allowed for increased selling prices and improved conditionswith the Asian markets allowed for increased export sales during the fifty-threeweek period of fiscal year 2008 as compared to the fifty-two week period offiscal year 2007.

*Minority Owners’ Interest in NBP.* Minorityinterest in NBP in fiscal year 2008 was $55.1 million compared to $7.8 millionin fiscal year 2007, an increase of $47.3 million. The increase is due to highernet income earned by NBP. The minority interest in NBP represents the minorityowners’ equity in NBP’s earnings. 

*Interest Expense.* Interest expense was$34.2 million for fiscal year 2008 compared to $39.8 million for fiscal year2007, a decrease of $5.6 million, or 14.1%.  The decrease in interest expenseduring fiscal year 2008 as compared to fiscal year 2007 was due primarily tolower interest rates on NBP’s variable rate debt, a decrease of approximately242 basis points.  Offsetting this decrease in interest rates was an increasein the weighted average of variable rate debt of approximately $8.2 million at August 30, 2008 as compared to August 25, 2007.  Also contributing to the offset, was anextra week of interest expense in the current reporting period as compared tothe same period of last year.

*Other, Net*. Other non-operating income,net was $5.1 million in fiscal year 2008 compared to other non-operatingincome, net of $1.0 million in fiscal year 2007, an increase of $4.1 million. Fiscal year 2008 included approximately $3.4 million in income for a settlementof a lawsuit related to corrugated packaging materials and about $1.3 millionin income related to proceeds received in redemption of an investment interestin which NBP’s basis had previously been written down to zero.  Fiscal year2007 included an approximate $0.2 million gain on the sale of land.  Fiscalyears 2008 and 2007 also included $0.4 million and $0.7 million, respectively,in expense for the write-off of unamortized loan costs associated with therepurchase and cancellation of NBP’s Senior Notes during fiscal year 2008 and amendingand restating NBP’s credit facility during fiscal year 2007.  

 *IncomeTax Expense*.  Income tax expense was $1.8 million for fiscal year 2008 ascompared to $1.9 million for fiscal year 2007, a decrease of $0.1 million, or5.3%.  Beginning in calendar year 2008, some states in which we conductbusiness, modified their business taxes, using net income, or a modification ofnet income, as the basis.  The modification of these state taxes necessitatedthe inclusion of approximately $0.6 million of these business taxes in incometax expense during fiscal year 2008 as compared to fiscal year 2007.  Thedecrease in income taxes for the period of approximately $0.7 million isrelated to NBP’s subsidiary, National Carriers, Inc. (NCI).  Income tax expenseis recorded on income from NCI, which is organized as a C Corporation.  Theeffective tax rate for NCI was relatively consistent for fiscal years 2008 and2007.

*** ***

 

	34

 

 

***Fiscal Year Ending August 25, 2007 compared to August 26, 2006***

 

 

*Net Sales.*    Netsales were $5,578.5 million for fiscal year 2007, an increase of $942.5million, or 20.3%, compared to $4,636.0 million for fiscal year 2006. Theincrease resulted primarily from an increase of approximately 15.1% in thenumber of cattle processed, of which 11.3% came as a result of the acquisitionof Brawley Beef on May 30, 2006.  The increase also resulted from average cattleweights about 0.7% higher than the prior year, which translates to an increasein pounds of beef products sold in the period.  Also contributing to theincrease in sales was the resumption of shipments to Asian markets late in thefourth quarter of fiscal year 2006.

*Cost of Sales.*    Costof sales was $5,444.0 million for fiscal year 2007, an increase of $940.2million, or 20.9%, from $4,503.8 million for fiscal year 2006. The majority ofthe increase came as a result of an increase of approximately 15.1% in thenumber of cattle processed, of which 11.3% came as a result of the Brawley Beefacquisition, at average weights about 0.7% higher than the prior year and ataverage live cattle prices of approximately 5.1% higher than fiscal year 2006. The tightened supply of market-ready cattle and increased corn prices raisedlive cattle costs during fiscal year 2007.  Cost of sales, as a percentage ofnet sales, was 97.6% and 97.1% for fiscal years 2007 and 2006, respectively.  

*Selling, General and Administrative Expenses.*Selling, general and administrative expenses were $46.1 million for fiscalyear 2007 compared to $37.6 million for fiscal year 2006, an increase of$8.5 million or 22.6%. The increase resulted primarily from an approximate$2.9 million increase in bad debt expense resulting from significant net baddebt recoveries in fiscal year 2006 and an increase in payroll and benefitexpenses of approximately $2.5 million.  Also contributing to the increase inselling, general and administrative expenses was approximately $0.6 millionmore in repairs and maintenance and $0.4 million more in advertising expense ascompared to the same period of last year.  The acquisition of Brawley Beef on May 30, 2006 has contributed to the increased selling, general and administrative expensesincurred during the current fifty-two week period as compared to the sameperiod of last year.  Selling, general and administrative expenses, as apercentage of net sales, were 0.8% and 0.8% for fiscal years 2007 and 2006,respectively.

*Depreciation and Amortization Expense.*Depreciation and amortization expenses were $32.4 million for fiscal year2007 compared to $28.7 million for fiscal year 2006, an increase of$3.7 million, or 12.9%.  The increase was primarily due to a full year ofdepreciation expense at NBP’s Brawley plant in fiscal year 2007 compared tothirteen weeks in fiscal year 2006, as well as additional assets being placedinto service, mostly at NBP’s two Kansas beef processing plants during fiscalyears 2007 and 2006.

*Operating Income.* Operating income was$56.0 million for fiscal year 2007 compared to $65.9 million forfiscal year 2006, a decrease of $9.9 million, or 15.0%. Operating income,as a percentage of net sales, was 1.0% for fiscal year 2007 and 1.4% for fiscalyear 2006. The tightened supply of market-ready cattle and the related highlive cattle prices put significant pressure on and negatively impacted ourgross margin for fiscal year 2007 as compared to fiscal year 2006, despite theresumption of shipments to Asian markets late in the fourth quarter of fiscalyear 2006.

*Minority Owners’ Interest in NBP.* Minorityinterest in NBP in fiscal year 2007 was $7.8 million compared to $16.6 millionin fiscal year 2006, a decrease of $8.8 million, or 53.0%. The increase is dueto lower net income earned by NBP. The minority interest in NBP represents theminority owners’ equity in NBP’s earnings. 

*Interest Expense.* Interest expense was$39.8 million for fiscal year 2007 compared to $32.4 million for fiscal year2006, an increase of $7.4 million, or 22.8%. The increase was due primarily toan increase in the weighted average amounts outstanding of variable rate debtof approximately $81.3 million, mostly as a result of the Brawley Beefacquisition, for fiscal year 2007 as compared to fiscal year 2006.  Interestexpense also increased due to higher interest rates on NBP’s variable ratedebt, an increase of approximately 67 basis points, during the fifty-two weeksof fiscal year 2007 as compared to the same period of last year.

*Other, Net*. Other non-operating income,net was $1.0 million in fiscal year 2007 compared to other non-operatingincome, net of $3.1 million in fiscal year 2006, a variance of $2.1 million. Fiscal year 2006 included an approximate $1.4 million reduction inpostretirement benefit obligation necessitated by a significant reduction ofparticipants and premiums because of changes in Medicare, and an approximate$0.6 million in income for a settlement of a lawsuit related to corrugatedpackaging materials.  Fiscal year 2007 includes an approximate $0.2 milliongain on the sale of land.  Fiscal years 2007 and 2006 include $0.7 million and$0.6 million, respectively,  in expense for the write-off of unamortized loancosts associated with amending and restating NBP’s Credit Facility.  

	35

 

 

 

 

 

 *IncomeTax Expense*.  Income tax expense was $1.9 million for fiscal year 2007 ascompared to $1.6 million for fiscal year 2006, an increase of $0.3 million, or18.8%.  Income tax expense is recorded on income from NCI, which is organizedas a C Corporation.  The effective tax rate for NCI was relatively consistentfor fiscal years 2007 and 2006.

**Liquidity and Capital Resources**

As of August 30, 2008, we had net working capital of $277.9 million, which included $19.2 million in distributions payable, andcash and cash equivalents of $77.4 million.  As of August 25, 2007, we had net working capital of $280.5 million, which included $2.7 million in distributionspayable, and cash and cash equivalents of $62.9 million.  Our primary sourcesof liquidity are cash flow from operations and available borrowings under NBP’samended and restated credit facility (Credit Facility). 

As of August 30, 2008, we had $380.9 million of long-term debt, of which $4.6 was classified as a current liability.  As of August30, 2008, NBP’s Credit Facility consisted of a $202.6 million term loan, all ofwhich was outstanding, a term loan with CoBank of which $3.1 million wasoutstanding and a $200.0 million revolving line of credit loan, which hadoutstanding borrowings of $11.4 million, outstanding letters of credit of $45.2million and available borrowings of $143.4 million, based on the mostrestrictive financial covenant calculations.  Cash flows from operations andborrowings under NBP’s Credit Facility have funded acquisitions, workingcapital requirements, capital expenditures and other general corporatepurposes.  We were in compliance with all financial covenants as of August 30, 2008, except for the capital expenditure limitation for which NBP subsequentlyreceived a waiver as described below.

In addition to outstanding borrowings under its CreditFacility, NBP had outstanding borrowings under industrial revenue bonds of $20.7million, Senior Notes of $129.4 million and capital lease and other obligationsof $13.7 million as of August 30, 2008.

Capital spending through the end of fiscal year 2009is expected to approximate $50.0 million. These expenditures are primarily forplant expansion, equipment renewals and improvements including $11.4 millionfor environmental and air pollution control.

The Company believes that available borrowingsunder NBP’s Credit Facility and cash provided by operating activities will besufficient to support its working capital, capital expenditures and debtservice requirements for the foreseeable future.  NBP’s ability to generatesufficient cash, however, is subject to certain general economic, financial,industry, legislative, regulatory and other factors beyond their control.

*Operating Activities*

Net cash provided by operating activities was $155.1million in fiscal year 2008 compared to net cash used in operating activitiesof $8.0 million in fiscal year 2007. The $163.1 million increase was dueprimarily to a significant increase of approximately $52.6 million in netincome and a $47.6 million increase in minority interest in fiscal year 2008 ascompared to fiscal year 2007.  Also contributing to the improvement was netcash being provided primarily in operating activities through inventory,accounts payable and accrued compensation and benefits during the fifty-threeweek period of the current year while net cash was used primarily in operatingactivities through accounts receivable during the fifty-two week period of lastyear.

Net cash used in operating activities was $8.0million in fiscal year 2007 compared to net cash provided by operatingactivities of $44.5 million in fiscal year 2006. The $52.5 million decrease wasdue primarily to a net increase in working capital requirements in the currentperiod resulting from higher beef inventory volumes and higher accountsreceivable balances, which were driven by larger production volumes andgenerally higher prices.  Also contributing to the change in operatingactivities were lower accrued insurance and accrued compensation and benefitsbalances as well as a lower net income in fiscal year end 2007. 

 

	36

 

 

 

 

*Investing Activities*

Net cash used in investing activities was $58.9million in fiscal year 2008 as compared to $41.5 million for fiscal year 2007,an increase of $17.4 million. The increase was primarily attributable to morecapital spending during fiscal year 2008 and included the purchase ofapproximately $10.0 million of equipment that we had initially planned to lease.

Net cash used in investingactivities was $41.5 million in fiscal year 2007 compared to $32.9 million forfiscal year 2006, an increase of $8.6 million. The increase was primarilyattributable to more capital spending during fiscal year 2007.  

*Financing Activities*

Net cash used in financing activities was $81.7million in fiscal year 2008 compared to net cash provided by financingactivities of $58.0 million in fiscal year 2007.  The change was primarilyattributed to a $46.5 million difference in net revolving credit borrowings,the borrowing of $40.0 million on NBP’s term note in the 2007 period that didnot recur in the 2008 period, the $30.6 million purchase and cancellation ofSenior Notes, a $11.1 million change in the impact of overdraft balances, a$10.5 million in proceeds from a sale leaseback transaction in fiscal year 2007that did not recur in fiscal year 2008, and a $7.8 million increase indistributions.   

Net cash provided by financingactivities was $58.0 million in fiscal year 2007 compared to net cash used infinancing activities of $7.7 million for fiscal year 2006. The $65.7 millionchange was primarily attributable to an additional $40.0 million in borrowingsunder NBP’s term note, a $15.6 million increase revolving credit borrowings,and the acquisition of $10.5 million in indebtedness through a capital lease.

***CoBank Term Debt***

USPB’s CoBank term debt of approximately $3.1 millionis payable in quarterly installments with final payment due in July 2011,bearing interest at the 90 day LIBOR index plus 2.50%, adjusted quarterly (5.29%at August 30, 2008, 7.86% at August 25, 2007, and 8.01% at August 26, 2006). 

The debt agreement with CoBank contains certaincovenants which require, among other things:         
-  reporting requirements;                                                                 	
-  a minimum working capital reserve;                                             	
-  a minimum debt service coverage ratio (not required if workingcapital falls above the greater of one half the aggregate commitment or $4.0 millionand NBP is in compliance with their loan covenants).
-  a minimum net worth of $70.0 million                                           	
-  restrictions on transactions with related parties; and,                                              	
-  restrictions on dividend payments;	

The Company was in compliance with all CoBankdebt covenants as of August 30, 2008. The debt is secured by USPB’s interest inNBP. 

USPB’s rate margin, which is adjusted annually,is determined pursuant to a table based on the NBP leverage ratio, as of theend of each fiscal year of NBP. Based on the table, the rate margin was 2.50%at fiscal years ending August 30, 2008, August 25, 2007, and August 26, 2006.  

 

	37

 

***Credit Facility***

 

Effective July 25, 2007, NBP amended and restated its existing senior credit facility with aconsortium of banks.  The Credit Facility now consists of a $202.6 million termloan that matures in May 2016 and a $200.0 million revolving line of creditloan that matures in July 2012 that is subject to certain borrowing baselimitations.  This sixth amendment and restatement is within the scope of theEmerging Issues Task Force (EITF) 96-19, *Debtor’s Accounting for aModification or Exchange of Debt Instruments* as well as EITF 98-14, *Debtor’sAccounting for Changes in Line-of-Credit or Revolving-Debt Arrangements*. In accordance with that guidance, a portion of the unamortized loan costs ofapproximately $0.7 million from the fifth amended and restated credit facilityas well as additional finance and legal charges associated with the sixthamended and restated credit facility of less than $0.1 million were expensed inother, net in the Statement of Operations during the fiscal year ended August25, 2007.  On June 27, 2008, NBP amended its Credit Facility to increase the allowableamount of net capital expenditures during fiscal year 2008.  At the end offiscal year 2008, it was determined that NBP exceeded the capital expenditurelimitation within its Credit Facility by approximately $0.4 million and awaiver was subsequently obtained from its banks for this violation.

Borrowingsunder the Credit Facility bear interest at LIBOR or the Base Rate, plus theapplicable margin.  The applicable margin for the revolving line of credit willbe based on borrowing base availability with grids greater than $150.0 million,$50.0 to $150.0 million and less than $50.0 million.  As of August 30, 2008, the interest rate for the revolving loan was equal to 3.87%.   The applicablemargin for NBP’s term loan was also revised to a grid basis with differentmargins for Funded Debt to EBITDA Ratios greater than 3.50 to 1.00 and lessthan 3.50 to 1.00.  As of August 30, 2008, the interest rate for the term loanwas equal to 4.22%.

Therevolving line of credit and the term loan will have no financial covenantsunless the borrowing base availability is less than $50.0 million for fiveconsecutive business days or less than $35.0 million on any single business dayduring any fiscal quarter.  If the borrowing base availability falls belowthese amounts, a fixed charge ratio of 1:15 to 1:00 must be maintained at theend of each subsequent fiscal quarter until the borrowing base availability hasbeen greater than or equal to $50.0 million for 90 consecutive days.  Theadvance rates under the borrowing base have increased to 90% on eligibleaccounts and 70% on eligible inventory.  As of August 30, 2008, NBP had met the borrowing base availability requirements under its Credit Facility and wasnot subject to any financial covenants.

Theborrowings under the revolving loan are available for NBP’s working capitalrequirements, capital expenditures and other general corporate purposes,including the purchase of a portion of its outstanding Senior Notes from time totime in accordance with the limits imposed under the Credit Facility.  The CreditFacility is secured by a first priority lien on substantially all of NBP’sassets.  The principal amount outstanding under the term loan is due andpayable in equal installments of approximately $3.5 million on the lastbusiness day of each June and December commencing on June 30, 2011.  All outstanding amounts of the term loan are due and payable on May 30, 2016.  Prepayment is allowed at any time.

The CreditFacility contains customary affirmative covenants, including, withoutlimitation, conduct of business, the maintenance of insurance, compliance withlaws, maintenance of properties, keeping of books and records, and thefurnishing of financial statements.  The facility also contains customarynegative covenants, including without limitation, restrictions on thefollowing:  distributions, mergers, sale of assets, investments andacquisitions, encumbrances, indebtedness, affiliate transactions, and ERISAmatters.

The CreditFacility contains customary events of default, including without limitation,failure to make payment when due, materially incorrect representations andwarranties, breach of covenants, events of bankruptcy, default of otherindebtedness that would permit acceleration of such indebtedness, theoccurrence of one or more unstayed or undischarged judgments in excess of $3.0million, changes in custody or control of NBP’s property, changes in control ofNBP, the failure of any of the loan documents to remain in full force, and NBP’sfailure to properly fund its employee benefit plans.  The facility alsoincludes customary provisions protecting the lenders against increased cost orloss of yield resulting from changes in tax, reserve, capital adequacy andother requirements of law.

 

	38

 

 

 

***Industrial Revenue Bonds***

 

In conjunction with the fourth amendment andrestatement of NBP’s credit facility, effective December 30, 2004, NBP entered into a transaction with the City of Dodge City, Kansas, in order toprovide NBP property tax savings.  Under the transaction, the City purchased the  Dodge City facility by issuing $102.3 million in bonds due in December 2014,and leased the facility to NBP for an identical term under a capital lease. The City’s bonds were purchased by NBP using proceeds of its term loan underthe fourth amended and restated credit facility.  Because the City has assignedthe lease to the bond trustee for the benefit of NBP as the sole bondholder, NBP,in effect, controls enforcement of the lease against itself.  As a result ofthe capital lease treatment, the facility will remain a component of property,plant and equipment in NBP’s consolidated balance sheet.  As a result of thelegal right of offset, the capital lease obligation and the corresponding bondinvestments will be eliminated in consolidation.  The transaction provides NBPwith property tax exemptions for the leased facility, which, after nettingpayments to the City and local school district under payment in lieu of taxagreements, result in an annual property tax savings of approximately 25%.  Thefacility remains subject to a prior mortgage and security interest in favor ofthe lenders under the Credit Facility.  Additional revenue bonds may be issuedto cover the costs of certain improvements to this facility.  The total amountof revenue bonds authorized for issuance is $120.0 million.

The cities of Liberal and Dodge City, Kansas issued an aggregate of $13.8 million of industrial development revenue bonds on NBP’sbehalf to fund the purchase of equipment and construction of improvements at itsfacilities in those cities. These bonds were issued in 1999 and 2000 in fourseries of $1.0 million, $1.0 million, $6.0 million and $5.8 million and are dueon demand or on February 1, 2029, March 1, 2027, March 1, 2015 and October 1, 2009. However, because each series of bonds is backed by aletter of credit under NBP’s Credit Facility, these bonds have been presentedas non-current obligations.  Pursuant to a lease agreement, NBP leases thefacilities, equipment and improvements from the respective cities and makelease payments in the amount of principal and interest due on the bonds. 

The bonds issued in 1999 and 2000 are variablerate demand obligations that bear interest at a rate that is adjusted weekly,which rate will not exceed 10% per annum. The average per annum interest ratefor each series of bonds was 2.7% in fiscal year 2008. NBP has the option toredeem a series of bonds at any time for an amount equal to the principal plusaccrued interest to the date of such redemption. The holders of the bonds havethe option to tender the bonds upon seven days’ notice for an amount equal topar plus accrued interest. To the extent that the remarketing agent for thebonds is unable to resell any of the bonds that are tendered, the remarketingagent will use the letter of credit to fund such tender. 

In connection with the BrawleyBeef acquisition, NBP assumed the obligation under a Trust Indenture securing$6.8 million in California Pollution Control Financing Authority Tax-Exemptvariable rate demand solid waste disposal revenue bonds dated as of October 1, 2001.  The bonds bear a rate that is adjusted weekly, which rate will notexceed 12% per annum.  The average per annum interest rate for this series ofbonds for fiscal year 2008 was 2.7%.  These bonds have a maturity date of October 1, 2016.  NBP has the option to redeem all or a portion of the bonds at any timefor an amount equal to the principal plus accrued interest to the date of suchredemption.  The holders of the bonds have the option to tender the bonds uponseven days’ notice for an amount equal to par plus accrued interest.  To theextent that the remarketing agent for the bonds is unable to resell any of thebonds that are tendered, the remarketing agent will use the letter of credit tofund such tender.

***Utilities Commitment***

Effective December 30, 2004, NBPfinalized an agreement with the City of Dodge City, Kansas, whereby inconsideration of certain improvements made to the city water and wastewatersystems, NBP has committed to make a series of service charge payments totaling$19.3 million over a 20 year period, of which $1.4 million, $1.4 million and$1.2 million was paid in fiscal years 2008, 2007 and 2006, respectively. Payments under the commitment will be $1.4 million in fiscal year 2009, $1.7million in fiscal year 2010, and $0.8 million in each of the fiscal years 2011,2012 and 2013, with the remaining balance of $8.9 million to be paid insubsequent years.  

***101⁄2% Senior Notes***

The 10 1⁄2% Senior Notes will mature on August 1, 2011.  Interest on the Senior Notes is payable semi-annually in arrears onAugust 1 and February 1 of each year, which commenced on February 1, 2004.  The Senior Notes are senior unsecured obligations, ranking equal in right ofpayment with all of NBP’s other senior unsecured obligations.  During the 12month period commencing August 1, 2008, the Senior Notes are redeemable at102.625%.  Thereafter, the Senior Notes may be redeemed at 100% of face value. The Indenture governing the Senior Notes contains certain covenants thatrestrict NBP’s ability to:
-  incur additional indebtedness;
-  make restricted payments;
-  make distributions on or redeem its equity interests; 
-  sell its assets;
-  create liens;

	39

 

 

 

 

 

 
-  merge or consolidate with another entity; and 
-  enter into transactions with affiliates.

During fiscal year 2008, NBP purchased andcancelled approximately $30.6 million of its Senior Notes.

***Cash Payment Obligations***

The followingtable describes our cash payment obligations as of August 30, 2008 (in thousands):

 

**Total**

**Fiscal Year**

**2009 (Year 1)**

**Fiscal Year**

**2010 (Year 2)**

**Fiscal Year**

**2011 (Year 3)**

**Fiscal Year**

**2012 (Year 4)**

**Fiscal Year**

**2013 (Year 5)**

**After Year 5**

Term loan facility

$

205,705 

$

1,030 

$

1,030 

$

4,529 

$

7,000 

$

7,000 

$

185,116 

Interest on long-term debt  (1)

106,860 

$

22,988 

$

22,881 

$

21,540 

$

8,977 

$

8,278 

$

22,196 

Revolving credit facility

11,367 

- 

- 

- 

11,367 

- 

- 

Senior Notes

129,397 

- 

- 

129,397 

- 

- 

- 

Industrial Revenue Bonds

20,665 

- 

5,850 

- 

- 

- 

14,815 

Capital Leases

15,595 

4,117 

3,411 

1,672 

1,659 

1,659 

3,077 

City of Brawley loan

200 

40 

40 

40 

40 

40 

- 

Operating leases

40,237 

14,672 

11,835 

7,015 

4,744 

1,516 

455 

Purchase commitments

10,843 

10,843 

- 

- 

- 

- 

- 

Cattle commitments  (2)

91,794 

91,794 

- 

- 

- 

- 

- 

Utilities commitment

14,504 

1,379 

1,734 

818 

820 

818 

8,935 

Total

$

647,167 

$

146,863 

$

46,781 

$

165,011 

$

34,607 

$

19,311 

$

234,594 

 

 

 

 

 

 

 

 

(1)  Computed based on scheduled maturities and current effective interest rates.

(2)  NBP makes a verbal commitment to cattle producers to purchase cattle about one week in advance of delivery of the live animals to its plants, with the actual price paid for the cattle determined after the cattle are delivered and inspected at our facilities.  This amount approximates its outstanding cattle commitments at August 30, 2008

**Off-Balance Sheet Arrangements**

As of August 30, 2008 we did not have any significant off-balance sheet arrangements as defined in Item 303(a)(4)(ii) of SECRegulation S-K.

**Inflation**

We believe that our results of operations are notmaterially affected by moderate changes in the inflation rate. Inflation andchanging prices did not have a material affect on our operations in fiscal years2008, 2007, and 2006. Severe increases in inflation, however, could affect theglobal and U.S. economies and could have an adverse affect on our business,financial condition and results of operations.

**Seasonality and Fluctuations in Operating Results**

The Company’s operating results are influenced byseasonal factors in the beef industry. These factors affect the price that NBP paysfor livestock as well as the ultimate price at which NBP sells its products.The seasonal demand for beef products is highest in the summer and fall monthsas weather patterns permit more outdoor activities and there is an increaseddemand for higher value items that are grilled, such as steaks. Both livecattle prices and boxed beef prices tend to be at seasonal highs during thesummer and fall. Because of higher consumption, more favorable growingconditions and the housing of animals in feedlots for the winter months, thereare generally more cattle available in the summer and fall.

 

40

 

 

 

**ITEM 7A.              QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUTMARKET RISK**

 

The following discussion contains forward-lookinginformation that involves risks and uncertainties. Our actual results coulddiffer materially from those anticipated by such forward-looking informationdue to the factors discussed under *Disclosure Regarding Forward-LookingStatements*, Item 1A. *Risk Factors*, and elsewhere in this report.

**Market Risk Disclosures**

The principal market risks affecting our businessare exposure to changes in prices for commodities, such as livestock and boxedbeef, and interest rate risk.

*Commodities.*NBP uses various raw materials, many of which are commodities. Rawmaterials are generally available from several different sources, and NBP presentlybelieves that it can obtain them as needed.  Commodities are subject to pricefluctuations that may create price risk. When appropriate, NBP may hedgecommodities in order to mitigate this price risk. While this may tend to limit NBP’sability to participate in gains from commodity price fluctuations, it alsotends to reduce the risk of loss from changes in commodity prices. To theextent the contracts are not designated as normal purchases, NBP reflectscommodity contract gains and losses as adjustments to the basis of underlyingcommodities purchased; gains or losses are recognized in the statement ofoperations as a component of costs of goods sold.

NBP purchasescattle for use in its processing businesses. When appropriate, NBP enters intoforward purchase contracts at prices determined prior to the delivery of thecattle. The commodity price risk associated with these activities can be hedgedby selling (or buying) the underlying commodity, or by using an appropriatecommodity derivative instrument. The particular hedging instrument NBP usesdepends on a number of factors, including availability of appropriatederivative instruments.

NBP sellscommodity beef products in its business. Commodity beef products are subject toprice fluctuations that may create price risk. When appropriate, NBP entersinto forward sales contracts at prices determined prior to shipment. NBP mayhedge the commodity price risk associated with these activities in order tomitigate this price risk.  While this may tend to limit NBP’s ability to participatein gains from commodity price fluctuations, it also tends to reduce the risk ofloss from changes in commodity beef prices. To the extent the contracts are notdesignated as normal sales, NBP reflects commodity contract gains and losses asadjustments to the basis of underlying commodities sold; gains or losses arerecognized in the statement of operations as a component of net sales.

NBP may usefutures contracts in order to reduce exposure associated with entering intofirm commitments to purchase live cattle at prices determined prior to deliveryof the cattle as well as firm commitments to sell certain beef products atsales prices determined prior to shipment. In accordance with SFAS No. 133, *Accountingfor Derivative Instruments and Hedging Activities*(SFAS 133), as amended, NBPaccounts for futures contracts and their related firm purchase commitments atfair value. Certain firm commitments for live cattle purchases and all firmcommitments for boxed beef sales are treated as “normal purchases and sales”and not marked to market.  SFAS 133 imposes extensive recordkeepingrequirements in order to treat a derivative instrument as a hedge foraccounting purposes. Derivatives qualify for treatment as hedges when there isa high correlation between the change in fair value of the instrument and therelated change in fair value of the underlying commitment. For derivatives thatqualify as effective hedges, the change in fair value has no net effect onearnings until the hedged transaction affects earnings. For derivatives thatare not designated as hedging instruments, or for the ineffective portion of ahedging instrument, the change in fair value does affect current period netearnings.

While NBP believeseach of these instruments help mitigate various market risks, they are notdesignated and accounted for as hedges under SFAS 133 as a result of theextensive recordkeeping requirements of this statement. Accordingly, the gainsand losses associated with the change in fair value of the instrument and theoffsetting gains and losses associated with changes in the market value ofcertain of the firm purchase commitments related to the futures contracts arerecorded to income and expense in the period of change.

	41

 

 

 

 

 

NBP uses a sensitivity analysisto evaluate the effect that changes in the market value of commodities willhave on these commodity derivative instruments.  NBP feels that a sensitivityanalysis more appropriately reflects the potential market value exposureassociated with the use of derivative instruments.  As of August 30, 2008, and  August 25, 2007, the potential change in the fair value of applicablecommodity prices, assuming a hypothetical 10% decrease in the underlyingcommodity price in each year, was $1.2 million and $5.2 million, respectively.

*Foreign Operations.*    Transactionsdenominated in a currency other than an entity’s functional currency may exposethat entity to currency risk. Although NBP operates in international marketsincluding Japan, South Korea and China, product sales are predominately made in  United States dollars, and therefore, currency risks are limited.

*Interest Rates.*    Asa result of our normal borrowing and leasing activities, our operating resultsare exposed to fluctuations in interest rates, which we manage primarilythrough our regular financing activities. We generally maintain limitedinvestments in cash and cash equivalents.

We have long-term debt with variable interestrates. Our variable interest expense is sensitive to changes in the generallevel of interest rates.  As of August 30, 2008, most of NBP’s debt is borrowed at LIBOR plus a weighted average margin rate of 1.25%. As of August 30, 2008, the weighted average interest rate on our $237.7 million of variableinterest debt was approximately 4.0%.

We had total interest expense of approximately $34.2million in fiscal year 2008 and approximately $39.8 million in fiscal year 2007.The estimated increase in interest expense from a hypothetical 200 basis pointincrease in applicable variable interest rates would have been approximately $5.2million in fiscal year 2008 and approximately $5.0 million in fiscal year 2007.

** **

**ITEM 8.                 FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA**

**           **The consolidated financial statements and notes thereto,and other information required by this Item 8 are included in this reportbeginning on page F-1.

** **

** ITEM 9.                 CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ONACCOUNTING AND FINANCIAL DISCLOSURE**

**           **None.

** **

**ITEM 9A(T).        CONTROLS AND PROCEDURES**

We maintain a system of controls and proceduresdesigned to provide reasonable assurance as to the reliability of the consolidatedfinancial statements and other disclosures included in this report, as well asto safeguard assets from unauthorized use or disposition. We evaluated theeffectiveness of the design and operation of our disclosure controls andprocedures as defined in the Securities Exchange Act of 1934Rules 13a-15(e) and 15d-15(e) under supervision and with the participationof management, including our Chief Executive Officer and Chief Reporting andCompliance Officer. Based upon that evaluation, as of the end of the periodcovered by this Annual Report on Form 10-K, our Chief Executive Officer andChief Reporting and Compliance Officer concluded that our disclosure controlsand procedures were effective in alerting them, in a timely manner, to materialinformation required to be included in our periodic Securities and ExchangeCommission filings.  There have been no changes in our internal control overfinancial reporting during the thirteen weeks ended August 30, 2008 that havematerially affected, or are reasonably likely to materially affect, ourinternal control over financial reporting.  The design of any system ofcontrols and procedures is based in part upon certain assumptions about thelikelihood of future events. 

** **

	42

 

 

 

 

 

**Management’s Report onInternal Control over Financial Reporting**

Management isresponsible for establishing and maintaining adequate internal control overfinancial reporting as defined in Rule 13a-15(f) under the Securities ExchangeAct of 1934, as amended.  The Company’s internal control over financialreporting is designed to provide reasonable assurance as to the reliability ofthe Company’s financial reporting and the preparation of financial statementsin accordance with GAAP.  Our internal control over financial reportingincludes those policies and procedures that:
-  Pertain to the maintenance of records that in reasonable detailaccurately and fairly reflect the transactions and dispositions of the assetsof the Company;
-  Provide reasonable assurance that transactions are recorded asnecessary to permit preparation of financial statements in accordance with GAAP, and that receipts and expenditures of the Company are being made only inaccordance with authorizations of management and managers of the Company; and 
-  Provide reasonable assurance regarding prevention or timelydetection of unauthorized acquisition, use or disposition of the Company’sassets that could have a material effect on the Company’s consolidated financialstatements.

Internal control overfinancial reporting, no matter how well designed, has inherent limitations. Because of its inherent limitations, internal control over financial reportingmay not prevent or detect misstatements.  Therefore, internal control overfinancial reporting determined to be effective can provide only reasonableassurance with respect to financial statement preparation and may not preventor detect all misstatements.  Moreover, projections of any evaluation ofeffectiveness to future periods are subject to the risk that controls maybecome inadequate because of changes in conditions, or that the degree ofcompliance with the policies or procedures may deteriorate.

Management hasassessed the effectiveness of the Company’s internal control over financialreporting as of August 30, 2008.  In making this assessment, management usedthe criteria established by the Committee of Sponsoring Organizations of theTreadway Commission (COSO) in *Internal Control – Integrated Framework.*

Based on theCompany’s processes and assessment, as described above, management hasconcluded that, as of August 30, 2008, the Company’s internal control overfinancial reporting was operating effectively.

This annual report does notinclude an attestation report of our registered public accounting firmregarding internal control over financial reporting.  Management’s report wasnot subject to attestation by our registered public accounting firm pursuant totemporary rules of the Securities and Exchange Commission that permit us toprovide only management’s report in this annual report.

** **

**ITEM 9B.              OTHER INFORMATION**

The Company may purchase aportion of its outstanding linked Class A and Class B units from time to timein accordance with the limits imposed under the CoBank Credit Agreement.  

** **

**PART III**

**ITEM 10.              DIRECTORS, EXECUTIVE OFFICERS AND CORPORATEGOVERNANCE**

**Board of Directors**

U.S. Premium Beef’s business and affairs aregoverned by its board of directors. The board of directors currently consistsof seven directors. The board of directors has full authority to act on behalfof USPB. The board of directors acts collectively through meetings, committeesand executive officers it appoints. In addition, USPB employs a staff of professionalsto manage the day-to-day business of USPB. The members of the board ofdirectors, nominees to the board of directors and the executive officers areidentified below.   There are no arrangements or understandings pursuant towhich any director, nominee to become a director or executive officer waselected or appointed.

	43

 

 

 

 

 

 

 

 

 

 

 

 

**Directors, Director Nominee and Executive Officers**

 

 

Name

 

Age

 

Positions and Offices with Registrant

 

Term Expires

After FY

Mark R. Gardiner

 

47 

 

Chairman of the Board

 

2010

John D. Fairleigh

 

43 

 

Vice Chairman of the Board

 

2009

Duane K. Ramsey

 

71 

 

Secretary

 

2009

Carol A. Keiser

 

62 

 

Director

 

2008

Douglas A. Laue

 

57 

 

Director

 

2010

Rex W. McCloy

 

53 

 

Director

 

2008

Joe M. Morgan

 

57 

 

Director

 

2010

Jeff H. Sternberger

 

48 

 

Nominated to Board of Directors

 

—

Steven D. Hunt

 

49 

 

Chief Executive Officer

 

—

Scott J. Miller

 

44 

 

Chief Reporting and Compliance Officer

 

—

Stanley D. Linville

 

49 

 

Chief Operating Officer

 

—

Danielle D. Imel

 

33 

 

Treasurer

 

—

*Mark R. Gardiner.* Mr. Gardiner isPresident of Gardiner Angus Ranch, Inc. (GAR), a family owned purebred andcommercial Angus operation headquartered at Ashland, Kansas, with 10seedstock satellite cowherds across the United States and Australia. Gardiner Angus Ranch markets over 1,800 bulls and 700 females per year to bothcommercial and seedstock beef producers throughout the United States. Gardiner Angus Ranch also runs an embryo transfer program that makes morethan 2,500 transfers per year, including more than 60% of GAR’s 1,500-plus headof registered Angus calves born each year. A percentage of its calves arefinished at commercial feedlots to provide carcass data on all Gardiner sires.In addition to a native range program, Gardiner Angus Ranch operates asignificant dryland farming enterprise. Mr. Gardiner is a member of theNational Cattlemen’s Beef Association, Kansas Livestock Association, AmericanAngus Association, Kansas Angus Association and the Beef ImprovementFederation. He also serves on the Board of Irsik & Doll Company, aprivately held company primarily involved in cattle feeding, grain and feedmerchandising. Mr. Gardiner has served as a member of the Company’s Boardof Directors since 1996. He was elected Secretary/Treasurer of the Company’sBoard in 2003, Vice Chairman of the Board in 2004 and Chairman of the Board in2006. Mr. Gardiner holds a Bachelor’s degree from Kansas State University in Animal Sciences and Industry.

  *John D. Fairleigh.* Mr. Fairleigh isPresident and CEO of Fairleigh Companies, a family-owned business in ScottCity, Kansas, consisting of a 44,000 head commercial feedyard, FairleighRanch, a 10,000 acre backgrounding and grazing operation, Fairleigh Farmsand L&M Western Tire and Oil Company. He is a member of the NationalCattlemen’s Beef Association and Kansas Livestock Association.Mr. Fairleigh has served as a member of the Company’s board since 1999 andwas elected Secretary of the Board in 2004 and Vice Chairman in 2006.Mr. Fairleigh holds a Bachelor’s degree in Business from Kansas State University.

*Duane K. Ramsey.*Mr.Ramsey is Chairman of Security Bancshares Inc., a $300 million multi-bankholding company. In addition, he has held an ownership interest in a commercialfeedlot in southwest Kansas and a cow calf operation.  He has spent 46years in banking in Scott County, KS, and was involved in the organization anddevelopment of USPB as a founding stockholder through his feedlot and infinancing numerous USPB stockholders.  He holds a Bachelors degreein Agricultural Economics from Kansas State University. He alsograduated from the Graduate School of Banking, Boulder, CO.  Mr. Ramsey hasserved as a member of the Company’s board since 2006.

 

 

	44

 

 

 

 

 

*Carol A. Keiser.* Ms. Keiser is president of C-BAR Cattle Company,Inc. where she manages operations for the feeding of 4,000 to 5,000 head ofcattle in Kansas, Nebraska, and Illinois.  Prior to C-BAR CattleCompany she developed health and well-being procedures for Loveless Feedlot,taught vocational agriculture and served as an FFA advisor.  She is aCertified Livestock Manager, Certified Livestock Dealer and is a member of theNational Cattlemen's Beef Association and the American Society of AnimalScience and American Meat Science Association. Currently, Ms. Keiser serves onthe National Agricultural Research, Extension, Education, and EconomicsAdvisory Board, the Board of Trustees of the Farm Foundation, Board ofDirectors of Agriculture Future of America and the Board of Directors ofTruth About Trade & Technology.  She served on the Steering Committeeof the Future of Animal Agriculture in North America Project, the Board ofDirectors of the Council of Food and Agricultural Research, Illinois BeefAssociation Check-off Division, was past chair of UIAA University of IllinoisAlumni Association and Board of UIUC Agriculture, Consumer and EnvironmentalSciences Alumni Board.  Ms. Keiser is a graduate of the University of Illinois in Animal Science.  Ms. Keiser has served as a member of theCompany's board since 2005.

*Douglas A. Laue.* Mr. Laueis a partner in Tiffany Cattle Company Inc. near Herington, Kansas, and runs agrazing program in the Kansas Flint Hills. He is a member of the NationalCattlemen’s Beef Association and Kansas Livestock Association (KLA).Mr. Laue previously served as the chairman of the KLA Feeders Council.Mr. Laue has been a member of the Company’s Board of Directors since 1996and served as vice chairman of the Board of Directors from 1996 through 2002.Mr. Laue holds a Bachelor’s degree in Animal Sciences and Industry from Kansas State  University.

*Rex W. McCloy*. Mr. McCloyis manager and part-owner of McLeod Farms Inc., a family-owned businessheadquartered in Morse, TX. The operation includes a 6,500 head capacity feedyard, a 7,000 acre irrigated farm, a backgrounding operation and a 20,000 acreranch in Harding Co., NM. Mr. McCloy is a member of the National Cattlemen’sBeef Association, the Texas Cattle Feeder's Association (TCFA) and the TexasSouthwestern Cattle Raisers Association. He is a past Board member andmarketing committee chairman of TCFA. In addition he is a former member of U.S.Premium Beef’s nominating committee. Mr. McCloy holds a Bachelor’s degreein Agricultural Economics from Texas Tech University.  Mr. McCloy hasserved as a member of the Company’s board since 2005.

*Joe M. Morgan.*Mr. Morgan has beenmanaging commercial feedyards since 1981.  He has been Manager of Poky Feederssince 1985 and part owner since 1987.  He also has farming interests in Iowa and is a member of the National Cattlemen’s Beef Association and the Kansas LivestockAssociation.  Mr. Morgan holds a Bachelors degree in Animal Science from Iowa State University.  Mr. Morgan has served as a member of the Company’s board since 2007and as a Nominating Committee member prior to 2007.

*Jeff H. Sternberger (Nominee to the Board)*. Mr. Sternberger is the manager and part owner of Midwest Feeders, Inc.  He alsoowns and operates a farming and cattle operation in Oklahoma as well as apersonal cattle feeding operation.  He serves as a director of Midwest Feeders,Inc., CRI Feeders of Guymon LLC, and Conestoga Energy Partners and its twoethanol plants, Bonanza Bio Energy and Arkalon Energy.  Mr. Sternberger holds aBachelor of Science Degree in Agricultural Economics from Oklahoma State University.

*Steven D. Hunt.* Mr. Hunt was namedChief Executive Officer in July 1996 and was instrumental in the developmentand establishment of U.S. Premium Beef. Prior to his employment with U.S.Premium Beef, Mr. Hunt owned and operated SDH Cattle Company at Winfield, Kansas, until 1996. As Vice President of Corporate Lending with CoBank, ACB fromJanuary 1987 to October 1988, Mr. Hunt also has experience in many areasof commercial banking, including direct agricultural lending, commerciallending, finance, business analysis, training, marketing and personnel. Mr.Hunt has served on the Board of National Beef Packing Company, LLC, (NBP) since1997 and was elected chairman of NBP’s Board in 2003. Mr. Hunt holds aBachelor’s degree in Agricultural Economics from Kansas State University. 

*Scott J. Miller*. Mr. Miller is theCompany’s Chief Reporting and Compliance Officer and joined the Company in2005.  He oversees financial reporting and ensures compliance with internalpolicies and regulatory requirements.  Before joining U.S. Premium Beef, heworked as the Manager, Capital Markets for Sprint Corporation from 2001 to 2005and, prior to that, in various finance and accounting positions with FarmlandIndustries, Inc.  Mr. Miller earned a Bachelors degree in Accounting from Benedictine   College and an MBA with an emphasis in Finance from the University ofMissouri-Kansas City.  He has passed the Certified Public Accounting exam andthe Certified Cash Managers exam.

	45

 

 

 

 

 

*Stanley D. Linville.* Mr. Linville is theCompany’s Chief Operating Officer and joined the Company in 1997. He overseescattle scheduling and technical operations. Before joining U.S. Premium Beef,he operated a family farming operation near Holcomb, Kansas. He also worked inthe cattle division of Brookover Enterprises at Garden City, Kansas, and as agrain merchandiser for Bartlett Grain Co. in Kansas City. Mr. Linvilleholds a Bachelor’s degree in Agricultural Economics from Kansas State University. 

*Danielle D. Imel.* Ms. Imel is theCompany’s Treasurer and joined the Company in 1998. She oversees the Company’sfinance functions and is directly responsible for Company treasury activities.She was employed by the CPA firm of Kennedy, McKee and Co., LLC of Dodge City,Kansas, prior to joining USPB. Ms. Imel earned a Bachelor’s degree inAccounting and a second Bachelor’s degree in Agricultural Economics from Kansas State  University. 

**Board of Directors**

Under USPB’s limited liability company agreement,the number of directors is set by the board of directors but may not be lessthan seven directors.  Directors must be unitholders of USPB.  Seven directorswill always be elected by unitholders holding Class A units.  The limitedliability company agreement states that at least one director will representSeedstock breeders and the balance of the directors will be evenly dividedbetween directors who are unitholders who have Even Slot delivery agreementsand unitholders who have Odd Slot delivery agreements.  Current representationis as follows:
-  Seedstock – Mr. Gardiner
-  Even Slot – Messrs. Ramsey, Fairleigh, and Laue 
-  Odd Slot – Messrs. Morgan and McCloy, and Ms. Keiser 

The directors are elected at the annual meetingof the unitholders and hold office for a term of three years. The terms of thedirectors are staggered in such a manner that approximately one-third of thedirectors will be elected each year. All directors will hold office until theirsuccessors are elected and qualified. Any vacancy in the board, other than avacancy resulting from expiration of a term of office, will be filled by amajority vote of the remaining directors. In case a vacancy in the board ofdirectors extends beyond the next annual meeting, the vacancy will be filled bythe remaining directors until such meeting, at which meeting a director will bechosen by the unitholders for the unexpired term of such vacancy. 

In the discretion of the board of directors, thenumber of directors may be increased by up to an additional five directors.Those additional directors will represent the Class B unitholders and may beelected or appointed by either the board of directors or by the holders ofClass B units.  

**Compensation of Directors**

The board of directors meets from time to time atsuch time and place as may be fixed by resolution adopted by a majority of thewhole board of directors. Members of the board of directors receive a per diempayment of $250 for each activity on behalf of USPB, as well as directreimbursement of travel expenses related to service on the board of directors. 

**Audit Committee**

The board of directors has an AuditCommittee consisting of Messrs. Gardiner, Ramsey, McCloy and Laue.  Subjectto the qualifications in the section headed “Directors who are unitholders” inItem 13 below, all members of the Audit Committee are considered independentwithin the meaning of the listing standards of the NASDAQ.  Mr. Gardiner isChairman of the Audit Committee.  The Board has identified Mr. Ramsey as an “auditcommittee financial expert”.  The Audit Committee selects and retainsindependent auditors and assists the board of directors in its oversight of theintegrity of U.S. Premium Beef’s financial statements, including theperformance of our independent auditors in their audit of our annual financialstatements.  The Audit Committee meets with management and the independentauditors, as may be required.  The independent auditors have full and freeaccess to the Audit Committee without the presence of management. 

 

	46

 

**Code of Ethics**

 

 

 

USPB has adopted a corporate Codeof Conduct that is enforced throughout all levels of management and a Code of EthicsFor Financial Officers for its chief executive officer, principal financial andaccounting officer and treasurer within the meaning of the rules andregulations of the Securities and Exchange Commission.  The Code of Ethics areintended to deter wrongdoing and promote honest and ethical conduct; providefull, fair, accurate, timely and understandable disclosure in public reports;comply with applicable laws; ensure prompt internal reporting of codeviolations; and provide accountability for adherence to the code.  A copy ofthe Code of Conduct may be obtained, without charge, upon written request toScott J. Miller, Chief Reporting and Compliance Officer, U.S. Premium Beef,LLC, P. O. Box 20103, Kansas City, Missouri 64195.

** **

**ITEM 11.              EXECUTIVE COMPENSATION**

**COMPENSATION DISCUSSION AND ANALYSIS**

**Overview of Compensation Program**

This Compensation Discussion andAnalysis describes the material elements of compensation paid to our namedexecutive officers as well as the objectives and material factors underlyingour compensation program.  The compensation program places emphasis on USPB’sfinancial performance and the benefits received by USPB’s unitholders.  Exceptfor the Chief Executive Officer’s (CEO) phantom unit option plan, which isdiscussed below, all compensation is paid in the form of cash.  

The Compensation Committee(Committee) is responsible for developing and administering the compensationprogram for USPB’s named executive officers and professional staff.    

**Compensation Philosophy and Objectives**

USPB’s compensation program is akey element in attracting, retaining, and motivating named executive officerswith the skills necessary to create value for the unitholders.  To achieve thisgoal we have designed the compensation program with the following objectives:
-  *Attracting and retaining top talent*—The compensation of USPB’sexecutive officers must be commensurate with the competitive regionalmarketplace taking into consideration job responsibilities and supply ofcompetent employees with the education and background to perform at the highestlevels in their field.  
-  *Paying for financial and operational performance*—The compensationof USPB’s executive officers should motivate them to achieve strong financialand operational results.  USPB must achieve specific levels of financial andoperational performance to allow executives to earn this portion of theircompensation.    
-  *Alignment with the equity interests of our unitholders*—AlthoughUSPB does not maintain an ongoing equity compensation plan, part of ourexecutive officers’ compensation is based on the year-over-year change in theweighted average selling price of USPB’s linked Class A and Class B units. 	

Each element of our compensationprogram is designed to achieve one or more of these objectives.  The structureof a particular executive’s compensation may vary depending on the scope andlevel of that executive’s responsibilities. 

**Determining Executive Compensation**

The CEO makes recommendations tothe Committee regarding the salaries and bonus programs for the executiveofficers.  The Committee reviews the recommendations, taking into account eachelement of total compensation.  Based on the foregoing, the Committee uses itsjudgment in making compensation decisions that will best carry out USPB’s philosophyand objectives for executive compensation.

**Fiscal Year 2008 Executive Compensation Elements**

The elements of our namedexecutive officers total compensation package are as follows:
-  base salary, 

	47

 

 

 

 

 
-  annual cash bonuses, 
-  long-term cash bonus, 
-  full-term cash bonus, 
-  discretionary cash bonuses, 
-  retirement plans, and 
-  limited personal benefits. 

**Elements of our Compensation Program**

*Base Salary*.  Basesalaries are intended to provide a level of compensation sufficient to attractand retain an effective management team, when considered in combination withthe other components of our executive compensation program.  The relativelevels of base salary for named executive officers are designed to reflect eachexecutive officer’s scope of responsibility and accountability with USPB. Except for the CEO’s salary, base salaries are reviewed annually to determineif they are consistent with the performance of the individual executive andequitable relative to USPB’s other executive officers and professional staff.  

The CEO’s base salary is paid inaccordance with his employment agreement, which provides for the CEO to be paidan annual base salary of $700,000 for employment years ending August 31, 2007, August 31, 2008 and August 31, 2009.  Salary surveys summarizing thecompensation packages for positions of equivalent responsibility in relatedindustries were used to establish the CEO’s base salary.

*Annual Cash Bonuses*. Cash bonuses plans were designed to provide the financial incentive to the CEOand other named executive officers to influence USPB unitholder benefits andare only paid after certain levels of benefits have been achieved.  

If the CEO is employed on thelast day of each fiscal year during the term of his employment agreement, he isto be paid a bonus equal to two percent of the sum of the USPB Total Benefitsthat exceed $18,000,000. USPB Total Benefits are: (1) audited fiscalyear-end USPB earnings before tax; and (2) two times the fiscal year USPBgrid premiums, which is the net sum of all unitholder grid premiums anddiscounts calculated through the USPB grids.  

If the other named executiveofficers and the professional staff are employed on the last day of the fiscalyear, he or she is to be paid his or her proportionate share of the ManagementBonus Pool.  The Management Bonus Pool is: (1) the audited fiscal year-end USPBearnings before tax plus current fiscal year USPB grid premiums, less(2) prior year book equity threshold, multiplied by (3) management bonusfactor, multiplied by (4) the equity multiplier, which is the current fiscalyear weighted average transfer price divided by the  prior fiscal year weightedaverage transfer price.  The bonus plan payments are vested over a two-yearperiod to provide an added incentive to remain with USPB.

  *Long-term Cash Bonuses*. As a part of the CEO’s employment agreement, the CEO was given the opportunityto earn a long-term cash bonus.  If the CEO is employed on the last day offiscal year 2009, he is eligible to be paid a long-term cash bonus.  Paymentunder such plan is dependent upon USPB Total Benefits, for fiscal years 2007through 2009, exceeding certain benchmarks.  Mr. Hunt will receive 1.25% of thelong-term benefits that are greater than $54 million and less than $84 million,and 0.75% of the long-term benefits that are greater than $84 million.

*Full Term Cash Bonus*.  Asa part of the CEO’s employment agreement, the CEO was given the opportunity toearn a full term cash bonus.  If the CEO is employed through August 31, 2009, a $700,000 full-term cash bonus will be paid to him. 

*Discretionary Cash Bonuses*. Discretionary bonuses are sometimes paid to named executive officers, otherthan the CEO, and professional staff to compensate for extraordinary cases ofindividual or Company performance.

	48

 

 

 

 

 

*Retirement Plans*. Qualifying employees are encouraged to participate in a Company sponsored401(k) savings plan.  Under USPB’s plan, employees may contribute up to themaximum amount permissible by IRS limits.  USPB matches 100% of each dollarcontributed by a participant up to a maximum of 4% of his or her qualifyingcompensation.

 *Limited Personal Benefits*. We also provide certain benefits to all salaried employees that are notincluded as perquisites in the Summary Compensation Table for the namedexecutives because they are broadly available.  These include health andwelfare benefits, and disability and life insurance.

**Equity Compensation**

The Board implemented a phantomstock option plan for the CEO when USPB was formed in 1997 to provide the CEOthe incentive to create and grow share price in the new business venture.  The Board established 20,000 phantom shares, representing 2.7% of the total shares outstanding, anda strike price of $55 per share, the initial offering price for USPB.  Infiscal year 2004, when USPB converted to a Limited Liability Company, the20,000 phantom shares converted to 20,000 Class A units, with an exercise priceof $55 per unit, and 20,000 phantom Class B Units, with an exercise priceof $0 per unit.  The options vested over a 4 year period and are now fullyvested.

USPB has not implementedadditional stock ownership or option plans since formation. 

**Employment Agreements**

With the exception of the CEO,all of our executive officers are employed at-will, without employmentagreements, severance payment agreements or payment arrangements that would betriggered by a “change in control” of USPB.  

USPB has entered into anemployment agreement with its CEO that provides for his base salary, annualcash bonus, long-term cash bonus, full-term cash bonus, all of which arediscussed above.  The employment agreement also provides for post terminationcompensation.  If Mr. Hunt terminates the agreement for any or no reason, USPBneed only pay salary earned to the date of the termination. If USPB terminatesthe agreement for any reason other than cause, or if Mr. Hunt terminatesthe agreement for good reason, Mr. Hunt shall be entitled to salary andbenefits through fiscal year 2009; the annual incentive bonus for the year inwhich the termination occurs and each subsequent year through fiscal year 2009;the long-term incentive bonus that would have accrued had Mr. Hunt beenemployed through fiscal year 2009; and the payment on or before October 2,2009 of the full-term bonuses that would have accrued if Mr. Hunt hadremained employed through fiscal year 2009.

The compensation provided to Mr.Hunt in the form of salary, annual cash bonus, long-term cash bonus andfull-term cash bonus shall be subject to a cumulative annual cap pro-rated overthe term of his contract not to exceed $2 million per year averaged over theterm.

The employment agreement containsprovisions that require the agreement to be renegotiated in the event certaincircumstances occur.

**Impactof Tax and Accounting Treatments**

We believethat the compensation paid to our named executive officers is fully deductibleunder the Internal Revenue Code at the time it is paid.  We further believethat Statement of Financial Accounting Standards No. 123 (revised 2004)Share-Based Payment (SFAS 123(R)) does not have a material effect on our consolidatedfinancial statements.

**Unit Ownership Guidelines**

USPB does not allow its namedexecutive officers, other than the CEO, to own USPB’s linked Class A and ClassB units.  The CEO owns 20,000 linked Class A and Class B phantom unit optionsas discussed above.

	49

 

 

 

 

 

**Compensation CommitteeReport**

            TheCommittee has reviewed and discussed the foregoing Compensation Discussion andAnalysis with USPB’s management.  Based on the Committee’s review anddiscussions with management, the Committee has recommended to the Board thatthis Compensation Discussion and Analysis be included in this Annual Report onForm 10-K.

**CompensationCommittee**

Mark Gardiner – Chairman

John Fairleigh

DuaneRamsey 

** **

**Summary Compensation Table**

** **

The table below sets forthinformation regarding the fiscal year compensation for our named executiveofficers.

 

**Name and Principal Position**

**Fiscal**

**Year**

**Salary ($)**

**Bonus ($)**

**Non-Equity**

**Incentive**

**Plan**

**Compen-**

**sation ($)**

**All Other**

**Compen-**

**sation ($)**

**Total ($)**

	Steven D. Hunt

	2008

	725,614 

	- 

	2,517,995 

	(6)

	11,116 

	(3)

	3,254,725 

	Chief Executive Officer

	2007

	695,486 

	550,000 

	(1)

	550,206 

	(2)

	10,725 

	(3)

	1,806,417 

	Scott J. Miller

	2008

	109,805 

	20,354 

	(4)

	107,000 

	(5)

	- 

	237,159 

	Chief Reporting and Compliance

	2007

	104,173 

	5,000 

	(4)

	- 

	- 

	109,173 

	    Officer

	Stanley D. Linville

	2008

	114,989 

	21,333 

	(4)

	112,000 

	(5)

	- 

	248,322 

	Chief Operating Officer

	2007

	107,059 

	5,000 

	(4)

	- 

	- 

	112,059 

	Danielle D. Imel

	2008

	104,948 

	19,767 

	(4)

	104,000 

	(5)

	- 

	228,715 

	Treasurer

	2007

	99,820 

	5,000 

	(4)

	- 

	- 

	104,820 

	(1) This full-term cash bonus was earned pursuant to the terms of Mr. Hunt's employment agreement dated September 1, 2004.

	(2) This annual cash bonus was earned pursuant to the terms of Mr. Hunt's employment agreement dated September 1, 2004.  No amount is included for the long-term cash bonus plan as the fiscal year 2007 inputs did not exceed the minimum threshold.

	(3) Amount for Mr. Hunt includes Company match under our 401(k)plan and the cost of excess life insurance, $9,290 and $1,826, respectively, in fiscal year 2008 and $8,899 and $1,826 in fiscal year 2007, respectively.  None of the perquisites and other benefits paid to Mr. Miller, Mr. Linville or Ms. Imel exceeded $10,000.

	(4) This amount represents a discretionary bonus earned by the named executive officer.

	(5) This amount represents the executive's proportionate share of the Management Bonus Pool.  One half of this amount will not be paid unless the executive is employed at the end of fiscal year 2009.

	(6) This amount includes the annual cash bonus of $1,670,303 and amount earned through August 30, 2008 pursuant to the long-term cash bonus plan of $847,692.  The long-term cash bonus is calculated based on inputs actually known as of fiscal year end 2008 and will not be paid until the conclusion of fiscal year 2009.  The amount paid at that time will be based on actual inputs for fiscal years 2007, 2008, and 2009 and may

	higher or lower than the amount shown in the table.

 

**Grants ofPlan-Based Awards in Fiscal Year 2008**

The table below sets forthinformation regarding grants of non-equity plan-based awards made to our namedexecutive officers during fiscal year 2008.  The Summary Compensation Tableabove reflects the actual dollar amounts earned under our annual and long term cashbonus plans.    

 

	50

 

**Estimated Future Payouts under Non-Equity**

**Incentive Plan Awards**

**Name and Principal Position**

**Grant Date**

**Threshold ($)**

**Target ($)**

**Maximum ($)**

Steven D. Hunt

- 

- 

- 

Chief Executive Officer

Scott J. Miller

8/30/2008

- 

107,000 

(1)

107,000 

(2)

Chief Reporting and Compliance Officer

Stanley D. Linville

8/30/2008

- 

112,000 

(1)

112,000 

(2)

Chief Operating Officer

Danielle D. Imel

8/30/2008

- 

104,000 

(1)

104,000 

(2)

Treasurer

(1) We are using a representative amount based on the previous fiscal year's performance because a target amount is not determinable based on the terms of the management annual cash bonus plan.

(2) We are using a representative amount based on the calendar annual base salary in effect at the end of the previous year's management annual cash bonus plan year.  The actual maximum for this management annual cash bonus plan year will be the annual base salary in effect at the end of such plan year.

 

**Discussion of SummaryCompensation Table and Grants of Plan-Based Awards**

**Performance Based Annual Cash Bonuses**

Our executive officers earn bonusawards made pursuant to various annual cash bonus plans.  The awards utilizeformulas set by the Compensation Committee.  The bonuses earned pursuant to theplans appear in the Non-Equity Incentive Plan Compensation in the SummaryCompensation Table. Annual bonuses awarded to executives, excluding Mr. Hunt,also appear in the Grants of Plan Based Awards table. Mr. Hunt’s is notincluded in the Grants of Plan Based Awards table as the plan was not awardedto him in fiscal year 2008.  For fiscal year 2008, the formulas used tocalculate the annual performance-based bonus awards to the Named ExecutiveOfficers were as follows:

**Name**

**Bonus Formula**

Steven D. Hunt

2% of the sum of USPB Total Benefits that exceed $18 million.  USPB Total Benefits are audited fiscal year end USPB earnings before tax plus two times the fiscal year USPB grid premiums, as defined in the CEO Employment Agreement.

Scott J. Miller,

Stanley D. Linville,

Danielle D. Imel

The executive's proportionate share of the Management Bonus Pool, which is (1) audited fiscal year USPB earnings before tax plus the fiscal year USPB grid premiums less (2) a set percentage of the prior year's book equity multiplied by (3) a set management bonus factor multiplied by (4) the current fiscal year weighted average unit transfer price divided by the prior year weighted average unit transfer price.

 

**Other Bonuses**

We also pay discretionary cashbonuses to executive officers from time to time to reward elements ofperformance that are not reflected in the criteria for performance based cashbonuses.  Messrs. Miller and Linville and Ms. Imel were paid such bonuses infiscal years 2008 and 2007.  The bonuses are disclosed in the Bonus column inthe Summary Compensation Table.

 

 

	51

 

 

 

 

 

**Outstanding Equity Awardsat Fiscal Year End 2008**

** **

 

 

 

 

 

**Option Awards**

 

 

**Name and Principal Position**

 

**Number of Securities**

**Underlying**

**Unexercised Options**

**(#) Exercisable**

 

**Option Exercise**

**Price ($)**

 

**Option Expiration**

**Date**

Steven D. Hunt

 

20,000 Class A Units

 

$

55.00 

 

None

Chief Executive Officer

 

(1)

 

 

 

(2)

 

 

20,000 Class B Units

 

$

0.00 

 

None

 

 

(1)

 

 

 

(2)

Scott J. Miller

 

- 

 

- 

 

- 

Chief Reporting and Compliance Officer

 

 

 

 

 

 

 

 

 

 

 

 

 

Stanley D. Linville

 

- 

 

- 

 

- 

Chief Operating Officer

 

 

 

 

 

 

 

 

 

 

 

 

 

Danielle D. Imel

 

- 

 

- 

 

- 

Treasurer

 

 

 

 

 

 

 

 

 

 

 

 

 

(1) Mr. Hunt is fully vested in the 20,000 Class	A and 20,000 Class B phantom rights on phantom units.

(2) Mr. Hunt is entitled to exercise phantom unit rights upon termination of Mr. Hunt's employment agreement, or at his election, at the time and under the conditions, and with the same consequences as if Mr. Hunt held similar unqualified options to	purchase USPB Class A or Class B units acquired at the same time as the phantom unit rights.

 

**Retirement Plans**

We do notmaintain a qualified or non-qualified defined benefit pension plan covering anyof our employees.  Our named executive officers are eligible to participate inour tax-qualified Profit Sharing and Savings Plan on the same basis as otheremployees under the plan.  The Company makes a matching contribution to thisplan equal to 100% of each participant’s own elective contributions up to 4% ofhis or her qualifying compensation.  The Company also has the discretion tomake annual profit sharing contributions that are allocated among all eligibleparticipants in proportion to their respective compensation.  The Company didnot make a profit sharing contribution to the plan in fiscal year 2008.  TheSummary Compensation Table above reflects the contributions to our ProfitSharing and Savings Plan.

**Potential Payments UponTermination**

If USPB terminates the CEOEmployment Agreement (CEO Agreement) for cause or if Mr. Hunt terminates the CEOAgreement for any or no reason, USPB needs only pay salary earned to the dateof the termination. If USPB terminates the CEO Agreement for any reason otherthan cause, or if Mr. Hunt terminates the CEO Agreement for good reason, Mr.Hunt shall be entitled to salary and benefits through fiscal year 2009; theannual cash bonus for the year in which the termination occurs and eachsubsequent year through fiscal year 2009; the long-term cash bonus that wouldhave accrued had Mr. Hunt been employed through fiscal year 2009; and thepayment of the full-term bonus that would have accrued if Mr. Hunt had remainedemployed through fiscal year 2009.

 

 

 

 

 

 

 

 

 

**Name and Principal**

**Position**

 

**Payment Type**

 

**Termination by the**

**Company for cause or**

**by Executive for any**

**or no reason ($)**

 

**Termination by the**

**Company without**

**cause or by Executive**

**for good reason**

**($)**

 

**Termination upon**

**death or permanent**

**disability**

**($)**

Steven D. Hunt

 

Salary

 

- 

 

700,000 

 

700,000 

Chief Executive Officer

 

Bonus

 

- 

 

700,000 

 

700,000 

 

 

Incentive Pay

 

- 

 

2,640,433 

 

2,640,433 

 

 

 

 

 

 

 

 

 
(1) In determining the incentive pay above, plan inputs are based on fiscal year 2009 forecasts, taking into account maximum allowable amounts under the terms of the CEO Employment Agreement.  The amounts that would actually be paid to Mr. Hunt would be based on actual fiscal year 2009 inputs.
52

 

 

 

 

 

 

 

**Director Compensation Table**

Each director receives cash compensation formeetings he or she attends. Directors are compensated $250 per diem for regularmeetings, special meetings, compensation committee meetings and audit committeemeetings.  We do not award any other type of compensation to our directors.

 

 

 

**         Name**

 

**Fees Earned or**

**Paid in Cash ($)**

Mark R. Gardiner

 

6,500 

John D. Fairleigh

 

6,250 

Duane K. Ramsey

 

5,500 

Carol A. Keiser

 

6,250 

Rex W. McCloy

 

6,250 

Douglas A. Laue

 

6,000 

Joe M. Morgan

 

4,500 

 

**Compensation CommitteeInterlocks and Insider Participation**

None of themembers of our Compensation Committee is, or was, an officer or employee ofU.S. Premium Beef, LLC or its subsidiaries.  None of our executive officersserved as a director or was a member of the compensation committee of anyentity where a member of our Board or Compensation Committee was an executiveofficer.

** **

**ITEM 12.              SECURITYOWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED UNITHOLDER MATTERS**

**Equity Compensation Plan Information**

The table below sets forthinformation with respect to securities available for issuance under our equitycompensation plan.

 

 

 

 

**Equity Compensation Plan Information**

 

 

**Plan Category**

 

**Type of**

**Equity**

 

**Number of**

**securities to be**

**issued upon**

**exercise of**

**outstanding options,**

**warrants and rights**

 

**Weighted-average**

**exercise price of**

**outstanding options,**

**warrants and rights**

 

**Number of**

**securities**

**remaining available**

**for future issuance**

**under equity**

**compensation plans**

**(excluding**

**securities reflected**

**in column (2))**

Equity compensation plans approved

by security holders

 

 

 

- 

 

N/A 

 

- 

Equity compensation plans not

approved by security holders  (1)

 

Class A Units

 

20,000 

 

$

55.00 

 

- 

 

 

Class B Units

 

20,000 

 

$

0.00 

 

- 

Total

 

 

 

40,000 

 

 

 

- 

 

 

 

 

 

 

 

 

 

(1) See Note 7 to our consolidated financial statements for	a description of the equity compensation plan.

 

 

 

** **

** **

** **

	53

 

 

 

**Security Ownership of Certain Beneficial Owners**

The following table sets forthcertain information as of October 25, 2008 regarding the only persons known bythe Company to own directly or indirectly, more than 5% of its linked Class Aand Class B units.

**Name and Address of Beneficial Owner**

**Title of Class**

**Number of Units**

**Beneficially**

**Owned**

**Percent of Class**

Douglas A. Laue  (1)

   509 Country Lane

   Council Grove, Kansas 66846

Class A & Class B Units

95,000 

12.9% 

Fairleigh Corporation dba Fairleigh Feed Yard

Class A & Class B Units

54,288 

7.4% 

   Box 560

   Scott City, KS 67871

Desert Beef, LLC

   34673 E. County 9th Street

   Wellton, AZ 85356

Class A & Class B Units

44,160 

6.0% 

Crown H Cattle Co., Inc.

Class A & Class B Units

41,200 

5.6% 

   PO Box 186

   Scott City, KS 67871

(1)     Includes i) 90,000 Class A and Class B units held by Black Diamond Cattle Co., Inc., of which Mr. Laue is the owner and ii) 5,000 Class A and Class B units held by Black Diamond Custom Feeders, of which Mr. Laue is the owner.

 

 

 

 

 

 

 

 

54

 

 

 

 

 

**Security Ownership of Management**

The following table furnishesinformation, as of October 25, 2008, regarding ownership of USPB’s linked Class Aand Class B units is furnished with respect to (i) each director anddirector nominee, (ii) each executive officer named in the Summary CompensationTable on page 45, and (iii) all current directors and executive officers as agroup. 

**Beneficial Ownership of**

**Class A and Class B Units**

**Name**

**Number (1)**

**Percentage (2)**

Douglas A. Laue  (3)

95,000 

12.9% 

John D. Fairleigh  (4)

54,288 

7.4% 

Joe M. Morgan  (5)

15,849 

2.2% 

Duane K. Ramsey  (6)

8,800 

1.2% 

Rex W. McCloy  (7)

3,093 

0.4% 

Mark R. Gardiner  (8)

3,000 

0.4% 

Carol A. Keiser  (9)

1,000 

0.1% 

Jeff H. Sternberger  (10)

32,500 

4.4% 

Steven D. Hunt  (11)

20,000 

2.7% 

Scott J. Miller

- 

0.0% 

Stanley D. Linville

- 

0.0% 

Danielle D. Imel

- 

0.0% 

Directors, Nominees, and Executive Officers as a group (12 persons)  (12)

233,530 

31.8% 

(1)     Each cooperative shareholder received one Class A unit and one Class B unit in USPB for each share of cooperative common stock       held prior to the conversion.

(2)     Represents the percentage of Class A units and the percentage of Class B units held by the named party.

(3)     Includes i) 90,000 Class A and Class B units held by Black Diamond Cattle Co., Inc., of which Mr. Laue is the owner and ii) 5,000 Class       A and Class B units held by Black Diamond Custom Feeders, of which Mr. Laue is the owner.

(4)     Includes 54,288 Class A and Class B units held by Fairleigh Corporation, of which Mr. Fairleigh is an owner. 54,288 of the Class A and        Class B units are pledged as security.

(5)     Includes 15,849 Class A and Class B units held by Mr. Morgan.

(6)     Includes 8,800 Class A and Class B units held by the Duane K. Ramsey Trust, over which Mr. Ramsey has sole voting and        investment power.

(7)     Includes i) 2,992 Class A and Class B units held by Mr. McCloy and ii) 101 Class A and Class B units held by McLeod Farms, Inc., of      which Mr. McCloy is an owner. 3,093 of the Class A and Class B units are pledged as security.

(8)     Includes 3,000 Class A and Class B units held by the Mark Gardiner Revocable Trust, over which Mr. Gardiner has sole voting and        investment power.

(9)     Includes 1,000 Class A and Class B units held by C-Bar Cattle Co. Inc., of which Ms. Keiser is the president.

(10)    Mr. Sternberger is a nominee to the board. Includes 32,500 Class A and Class B units held by Midwest Feeders Inc., of which       Mr. Sternberger is an owner and the General Manager.  32,500 of the Class A and Class B units are pledged as security.

(11)    Includes the option held by Mr. Hunt, the CEO, to purchase 20,000 Class A and Class B units.

(12)    Reflects unit ownership by all seven directors, the nominee to the board and the named executive officers of USPB.

 

**ITEM 13.              CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS,AND DIRECTOR INDEPENDENCE**

**Related party transactions**

 

USPB’s board of directors has notadopted a formal policy or procedure that must be followed prior to anytransaction, arrangement or relationship with a related person, as defined bySEC regulations (e.g., directors, executive officers, any 5 percentshareholder, or immediate family member of any of the foregoing).

 

 

	55

 

 

 

 

 

USPB has adopted a corporate Codeof Conduct that is enforced throughout all levels of management.  It deals withconflicts of interest, among other things.  The Code prohibits any conduct oractivities that conflict with the interests of the Company, or that mightinfluence or appear to influence our judgment or actions in performing ourduties.  The Code also requires directors and all levels of management to makefull written disclosure of any activity that may present a conflict of interestand receive prior written approval from the Company.  No waivers have beengranted.

Our directors and all levels ofmanagement are required each year to respond to a Related Party Questionnaire. The questionnaire requires each director and all levels of management to identifyif they or an immediate family member had been indebted to, or had been aparticipant in any material transactions with, the Company or any of itsaffiliates.  The questionnaire requires disclosure of the name of relatedparties if such parties have an ownership or management control relationshipwith the Company sufficient to exert significant influence over the Company’smanagement or operating policies which could cause significantly differentoperating results or financial position of the Company.

The standards applied pursuant tothe above-described procedures are to provide comfort that any conflict ofinterest or related party transition is on an arms-length basis which is fairto the Company.

**Directors who are unitholders**

USPB is not a listed company andas a result has chosen the NASDAQ independence listing standards to determinewhether our directors are independent.  The NASDAQ independence definitionsprovide that directors cannot be independent if they do not meet certainobjective standards.  

All of USPB’s directors holdunits of the LLC and are also agricultural producers. By virtue of theirunitholder status and ownership of Class A units, each of these individuals isobligated to deliver cattle to USPB. The amount and terms of the paymentsreceived by these individuals (or the entities they represent) for the deliveryof cattle are made on exactly the same basis as those received by other unitholdersand associates of USPB for the delivery of their cattle.  Based on the NASDAQ’sstandards and as a result of their equal treatment with respect to the deliveryof cattle, the following current directors were determined to be independent:Ms. Keiser and Messrs. Fairleigh, Gardiner, Laue, McCloy, Morgan, and Ramsey.

**Certain Arrangements with Holders of NBP’s MembershipInterests**

 Simultaneouswith the ownership changes on August 6, 2003, all of the holders of NBP’smembership interests entered into a limited liability company agreement thatprovides for, among other things, election of its board of managers, the powersof its board of managers and its officers, approval rights for certain of itsequity holders, restrictions and rights related to the transfer, sale orpurchase of its membership interests, and preemptive and repurchase rights. 

 Thelimited liability company agreement provides that NBPCo Holdings and themembers of NBP management who hold membership interests in NBP have the rightto request that NBP purchase their membership interests under certaincircumstances.  

**Transactions with NBP** 

In December 1997, USPB entered into acontract with FNB to deliver cattle annually to NBP relative to: (i) USPB’sownership in NBP and (ii) the number of cattle processed annually by NBP. Duringfiscal year 2008, USPB and its owners and associates provided approximately 19%of NBP’s total cattle requirements.  The purchase price for the cattle isdetermined by pricing grids, which, under the terms of our agreement with NBP,must be competitive with the formula pricing of our competitors and may not beless favorable than formula pricing it offers to other suppliers. Any newpurchase agreements and payment formulas with NBP must be consistent with theagreement existing at the time U.S. Premium Beef acquired the majority interestin NBP on August 6, 2003.

	56

 

 

 

 

 

**Transactions with Beef Products, Inc.** 

Since 1994, NBP has had abusiness relationship with Beef Products, Inc. (BPI), which is an affiliate ofNBPCo Holdings, whereby NBP sold beef trimmings, referred to as trim, to BPI,and purchased processed lean beef from BPI for use in its ground beefoperations. NBP’s aggregate sales of trim to BPI totaled approximately $132.4million in fiscal year 2008.  NBP’s aggregate purchases of processed lean beeffrom BPI totaled approximately $15.7 million in fiscal year 2008. 

In January 2007, NBP entered intoan agreement with BPI for BPI to manufacture and install a grinding system inone of NBP’s plants.  In accordance with the agreement with BPI, NBP is to payBPI a technology and support fee based on the number of pounds of productproduced using the grinding system.  The installation of the grinding systemwas completed in fiscal year 2008.  During fiscal year 2008, NBP paid approximately$0.7 million to BPI in technology and support fees.

**Transactions with John R. Miller**

In October 2003, NBP entered intoan aircraft lease agreement under which it leases a business jet aircraft fromJohn R. Miller Enterprises III, L.L.C., a Utah limited liability company ofwhich John R. Miller, NBP’s Chief Executive Officer, is the beneficial owner.The term of the lease is 81 months. The monthly lease payments will range from$25,400 in the first year of the lease to $45,380 in the fourth year of thelease and thereafter, and are adjusted quarterly based on the change in thethree month LIBOR interest rate.  During fiscal year 2008, NBP paid $0.7 millionto lease the aircraft and $0.1 million into an engine replacement reserveaccount.  The funds in the reserve account are to be used to finance newengines installed on the aircraft. 

In December 2004, NBP enteredinto an aircraft lease agreement under which it leases a business jet aircraftfrom John R. Miller Enterprises, L.L.C., a Utah limited liability company ofwhich John R. Miller, NBP’s Chief Executive Officer, is the beneficial owner.The term of the lease is 72 months. This aircraft replaces an aircraft leasedfrom John R. Miller Enterprises, L.L.C. in March 2001.  The base monthly leasepayments will range from $35,400 in the first year of the lease to $45,380 inthe fourth year of the lease and thereafter, and are adjusted quarterly basedon the change in the three month LIBOR interest rate.  During the fiscal year2008, NBP paid $0.7 million to lease the aircraft and $0.1 million into anengine replacement reserve account.  The funds in the reserve account are to beused to finance new engines installed on the aircraft.    

NBP believes that the terms ofthese aircraft leases are at least as favorable to it as we could have obtainedfrom unaffiliated third parties. 

See Item 10*.Directors, Executive Officers and Corporate Governance* for additionalinformation regarding the independence of our Board.****

 

**ITEM 14.              PRINCIPAL ACCOUNTANT FEES ANDSERVICES**

** **

KPMG LLP, an independentregistered public accounting firm, served as our auditors for the fiscal yearsended August 30, 2008 and August 25, 2007.

 

 

 

 

 

 

 

 

**Type of Service**

 

**Fiscal Year Ended**

**August 30, 2008**

 

**Fiscal Year Ended**

**August 25, 2007**

 

 

(dollars in thousands)

Audit Fees

 

$

526 

 

$

	455 

Audit Related Fees

 

5 

 

9 

Tax Fees

 

- 

 

- 

All Other Fees

 

- 

 

- 

    Total

 

$

531 

 

$

	464 

 

 

 

 

 

	 

	 

	57

 

 

 

 

 

**Audit Fees**

Audit fees relate to theaudits of our consolidated financial statements including the audit of theconsolidated financial statements of NBP filed on Form 10-K and the reviews ofquarterly reports on Form 10-Q.  

**Audit-Related Fees**

Audit-related fees in fiscal years 2008 and 2007 primarilyrelate to consultations on accounting related matters.

**Tax Fees**

Tax fees related to tax compliance, tax adviceand tax planning services.

**All Other Fees**

We did not pay any other typeof fee and did not receive any other services from KPMG LLP during fiscal years2008 and 2007. 

Our Audit Committee appoints our independentauditors.  The Audit Committee is solely and directly responsible for theapproval of the appointment, re-appointment, compensation and oversight of ourindependent auditors.  The Audit Committee approves in advance all work to beperformed by the independent auditors.

** **

 

 

 

	58

 

 

 

 

 

**PART IV**

**ITEM 15.              EXHIBITS AND FINANCIALSTATEMENT SCHEDULES.**

**(a) Financial Statements and Financial StatementSchedules**

(1)**     **Theconsolidated financial statements filed as part of this report at Item 8 arelisted in the Index to the Consolidated Financial Statements on page F-1contained herein.

(2)       Thefinancial statement schedules required to be filed by Item 8 of this report is setforth in “Item 15(c) Financial Statement Schedules” contained herein.

**(b) The following documents are filed or incorporated byreference as exhibits to this report:**
2.1
Agreement and Plan ofMerger between U.S. Premium Beef, Ltd. and U.S. Premium Beef, Inc.(incorporated herein by reference to Appendix A to voting materials-prospectuscontained in U.S. Premium Beef, Inc. Registration Statement on Form S-4 (FileNo. 333-115164) filed with the SEC on August 5, 2004).
2.2
Plan of Conversionadopted by U.S. Premium Beef, Inc. (incorporated herein by reference to AppendixB to the voting materials – prospectus contained in U.S. Premium Beef, Inc.Registration Statement on Form S-4 (File No. 333-115164) filed with the SEC onAugust 5, 2004).
2.3+
ContributionAgreement dated as of May 19, 2006 between Brawley Beef, LLC, National BeefCalifornia, L.P. and National Beef Packing Company, LLC (incorporated byreference to Exhibit 2.1 to the Company’s Quarterly Report on Form 10-Q for thequarter ended May 27, 2006, filed with the SEC on July 10, 2006).
2.4+
ContributionAgreement dated as of May 30, 2006 between U.S. Premium Beef, LLC and BrawleyBeef, LLC (incorporated by reference to Exhibit 2.2 to the Company’s QuarterlyReport on Form 10-Q for the quarter ended May 27, 2006, filed with the SEC on July 10, 2006).
2.5+
ContributionAgreement dated as of May 30, 2006 between U.S. Premium Beef, LLC and NationalBeef Packing Company, LLC (incorporated by reference to Exhibit 2.3 to theCompany’s Quarterly Report on Form 10-Q for the quarter ended May 27, 2006, filed with the SEC on July 10, 2006).
2.6
MembershipInterest Purchase Agreement dated February 29, 2008 between JBS S.A.; National Beef Packing Company, LLC; U.S. Premium Beef, LLC; French Basin  Land and Cattle Co., LLC; TKK Investments, LLC; S‐B Enterprises V, LLC;TMKCo, LLC; John R. Miller; Timothy M. Klein; and NBPCO Holdings, LLC(incorporated by reference to Exhibit 20.1 to Form 8-K (File No. 333-115164)filed with the Commission on March 4, 2008).
2.7
FirstAmendment of Membership Interest Purchase Agreement dated as of March 24, 2008, among JBS, S.A.; National Beef Packing Company, LLC; U.S. Premium Beef,LLC; French Basin Land and Cattle Co., LLC; TKK Investments, LLC; S-BEnterprises V, LLC; TMKCO, LLC; John R. Miller; Timothy M. Klein and NBPCOHoldings, LLC (incorporated by reference to Exhibit 2.2 to Form 10-Q (File No.333-115164) filed with the Commission on April 4, 2008).

 

 

	59

 

 

 

 

 
2.8
SecondAmendment of Membership Interest Purchase Agreement dated as of April 3, 2008,among JBS, S.A.; National Beef Packing Company, LLC; U.S. Premium Beef, LLC;French Basin Land and Cattle Co., LLC; TKK Investments, LLC; S-B Enterprises V,LLC; TMKCO, LLC; John R. Miller; Timothy M. Klein and NBPCO Holdings, LLC(incorporated by reference to Exhibit 2.3 to Form 10-Q (File No. 333-115164)filed with the Commission on April 4, 2008).
2.9Third Amendment of Membership  Interest Purchase Agreementdated as of October 31, 2008, among JBS, S.A.; National Beef Packing Company,LLC; U.S. Premium Beef, LLC; French Basin Land and Cattle Co., LLC; TKKInvestments, LLC; S-B Enterprises V, LLC; TMKCO, LLC; John R. Miller; Timothy M.Klein and NBPCO Holdings, LLC (filed herewith).3.1
Certificateof Formation of U.S. Premium Beef, LLC (incorporated herein by reference toAppendix C to the voting materials – prospectus contained in U.S. Premium Beef,Inc. Registration Statement on Form S-4 (File No. 333-115164) filed with theSEC on August 5, 2004).
3.2(a)
LimitedLiability Agreement of U.S. Premium Beef, LLC (incorporated herein by referenceto Appendix D to the voting materials – prospectus contained in U.S. PremiumBeef, Inc. Registration Statement on Form S-4 (File No. 333-115164) filed withthe SEC on August 5, 2004).
3.2(b)
Amendmentto the Limited Liability Company Agreement of U.S. Premium Beef, LLC, dated asof March 27, 2008 (incorporated by reference to Exhibit 2.3 to Form 10-Q (FileNo. 333-115164) filed with the Commission on April 4, 2008).
3.3(a)
LimitedLiability Company Agreement of National Beef Packing Company, LLC, dated as of August 6, 2003 (incorporated herein by reference to Exhibit 3.1(a) to the Company’s QuarterlyReport on Form 10-Q for the quarter ended May 27, 2006, filed with the SEC on July 10, 2006).
3.3(b)
Amendment to the LimitedLiability Company Agreement of National Beef Packing Company, LLC, dated as of July 7, 2005 (incorporated by reference to Exhibit 3.1(b) to the Company’s QuarterlyReport on Form 10-Q for the quarter ended May 27, 2006, filed with the SEC on July 10, 2006).
3.3(c)
Revised Exhibit 3.1 to theLimited Liability Company Agreement of National Beef Packing Company, LLC,effective as of August 6, 2008 (filed herewith).
3.4(a)
Certificate ofIncorporation of NB Finance Corp. (incorporated herein by reference to Exhibit3.2 to Registration Statement on Form S-4 (File No. 333-111407) filed with theSEC on December 19, 2003).
3.4(b)
Bylaws of NB Finance Corp.(incorporated herein by reference to Exhibit 3.3 to Registration Statement onForm S-4 (File No. 333-111407) filed with the SEC on December 19, 2003).
4.1(a)
Indenture dated as of August 6,2003 by and among National Beef Packing Company, L.P., NB Finance Corp and U.S.Bank National Association  (incorporated herein by reference to Exhibit 4.1 toRegistration Statement on Form S-4 (File No. 333-111407) filed with the SEC onDecember 19, 2003).
4.1(b)
Form of Series B Senior Notedue 2011 (incorporated herein by reference to Exhibit 4.1 to RegistrationStatement on Form S-4 (File No. 333-111407) filed with the SEC on December 19,2003).
4.1(c)
Registration Rights Agreementdated as of August 6, 2003 by and among National Beef Packing Company, L.P., NBFinance Corp., Deutsche Bank Securities Inc., U.S. Bancorp Piper Jaffray Inc.and Rabo Securities USA, Inc. (incorporated herein by reference to Exhibit 4.3to Registration Statement on Form S-4 (File No. 333-111407) filed with the SECon December 19, 2003).
10.1
Cattle Purchase and SaleAgreement dated as of December 1, 1997 by and among Farmland National BeefPacking Company, L.P. and U.S. Premium Beef, Ltd. (incorporated herein byreference to Exhibit 10.7 to Registration Statement on Form S-4 (File No.333-111407) filed with the SEC on December 19, 2003).
10.2(a)
Form of Uniform Deliveryand Marketing Agreement – Even Slots (incorporated herein by reference toExhibit 10.2 to U.S. Premium Beef Registration Statement on Form S-4 (File No.333-115164) filed with the SEC on August 5, 2004)

 

 

	60

 

 

 

 

 
10.2(b)
Form of Uniform CattleDelivery and Marketing Agreement – Even Slots (incorporated by reference toExhibit 10.2(b) to Form 10-K (File No. 333-115164) filed with the Commission on November 14, 2007).
10.3(a)
Form of Uniform Deliveryand Marketing Agreement – Odd Slots (incorporated herein by reference toExhibit 10.3 to U.S. Premium Beef Registration Statement on Form S-4 (File No.333-115164) filed with the SEC on August 5, 2004).
10.3(b)
Form of Uniform CattleDelivery and Marketing Agreement – Odd Slots (incorporated by reference toExhibit 10.3(b) to Form 10-K (File No. 333-115164) filed with the Commission on November 14, 2007).
10.4
* U.S. Premium Beef, Ltd.Management Incentive Plan (incorporated herein by reference to Exhibit 10.8 toU.S. Premium Beef Registration Statement on Form S-4 (File No. 333-115164)filed with the SEC on August 5, 2004).
10.5(a)
Seventh Amendment to CreditAgreement, dated June 20, 2006, effective as of May 30, 2006, by and among U.S. Premium Beef, LLC and CoBank, ACB, as agent for the benefit of thesyndication parties. (incorporated herein by reference to Exhibit 10.6(a) tothe Annual Report on Form 10-K for the fiscal year ended August 25, 2007, filedby U.S. Premium Beef with the SEC on November 14, 2007)
10.5(b)
Sixth Amendment to CreditAgreement, dated June 20, 2006, effective as of May 30, 2006, by and among U.S. Premium Beef, LLC and CoBank, ACB, as agent for the benefit of thesyndication parties. (incorporated by reference to Exhibit 10.1(b) to theCompany’s Quarterly Report on Form 10-Q for the quarter ended May 27, 2006, filed with the SEC on July 10, 2006).
10.5(c)
Fifth Amendment to CreditAgreement, dated September 30, 2004, by and among U.S. Premium Beef, LLC. and CoBank, ACB, as agent for the benefit of the syndication parties.  (incorporatedherein by reference to Exhibit 10.6 to the Annual Report on Form 10-K for thefiscal year ended August 28, 2004, filed by U.S. Premium Beef with the SEC onNovember 26, 2004).
10.5(d)
Fourth Amendment to CreditAgreement, dated August 6, 2003, by and among U.S. Premium Beef, Ltd. and CoBank, ACB, as agent for the benefit of the syndication parties. (incorporatedherein by reference to Exhibit 10.9 to U.S. Premium Beef Registration Statementon Form S-4 (File No. 333-115164) filed with the SEC on August 5, 2004).
10.5(e)
Third Amendment to CreditAgreement, dated August 29, 2002, by and among U.S. Premium Beef, Ltd. and CoBank, ACB, as agent for the benefit of the syndication parties  (incorporatedherein by reference to Exhibit 10.10 to U.S. Premium Beef RegistrationStatement on Form S-4 (File No. 333-115164) filed with the SEC on August 5,2004).
10.5(f)
Second Amendment to CreditAgreement, dated August 24, 2001, by and among U.S. Premium Beef, Ltd. and CoBank, ACB, as agent for the benefit of the syndication parties (incorporatedherein by reference to Exhibit 10.11 to U.S. Premium Beef RegistrationStatement on Form S-4 (File No. 333-115164) filed with the SEC on August 5,2004).
10.5(g)
First Amendment to CreditAgreement, dated February 25, 2000, by and among U.S. Premium Beef, Ltd. and CoBank, ACB, for its own benefit as a lender and as agent for the benefit ofthe syndication parties (incorporated herein by reference to Exhibit 10.12 toU.S. Premium Beef Registration Statement on Form S-4 (File No. 333-115164)filed with the SEC on August 5, 2004).

 

 

 

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10.5(h)
Credit Agreement, datedNovember 25, 1997, by and among U.S. Premium Beef, Ltd. and CoBank, ACB, forits own benefit as a lender and as agent for the benefit of the syndicationparties (incorporated herein by reference to Exhibit 10.13 to U.S. Premium BeefRegistration Statement on Form S-4 (File No. 333-115164) filed with the SEC onAugust 5, 2004).
10.6(a)*
*CEO Employment Agreement byand between Steven D. Hunt and U.S. Premium Beef, LLC adopted September 1, 2004(incorporated herein by reference to Exhibit 10.14 to U.S. Premium BeefRegistration Statement on Form S-4 (File No. 333-115164) filed with the SEC onAugust 5, 2004).
10.6(b)*
Employment Agreement datedas of August 6, 2003 by and between National Beef Packing Company, LLC and JohnR. Miller (incorporated herein by reference to Exhibit 10.2 to RegistrationStatement on Form S-4 (File No. 333-111407) filed with the SEC on December 19,2003).
10.6(c)*
DeferredEquity Incentive Compensation Agreement dated August 6, 2003 by and betweenNational Beef Packing Company, LLC and John R. Miller (incorporated herein byreference to Exhibit 10.3 to Registration Statement on Form S-4 (File No.333-111407) filed with the SEC on December 19, 2003).
10.6(d)*
EmploymentAgreement Extension dated as of August 28, 2008 by and between National BeefPacking Company, LLC and John R. Miller.
10.6(e)*
EmploymentAgreement Extension dated as of October 28, 2008 by and between National BeefPacking Company, LLC and John R. Miller.
10.6(f)*
EmploymentAgreement dated as of August 6, 2003 by and between National Beef PackingCompany, LLC and Timothy M. Klein (incorporated herein by reference to Exhibit10.4 to Registration Statement on Form S-4 (File No. 333-111407) filed with theSEC on December 19, 2003).
10.6(g)*
DeferredEquity Incentive Compensation Agreement dated August 6, 2003 by and betweenNational Beef Packing Company, LLC and Timothy M. Klein (incorporated herein byreference to Exhibit 10.5 to Registration Statement on Form S-4 (File No.333-111407) filed with the SEC on December 19, 2003).
10.7
Purchase Agreement dated July 31, 2003 by and among NB Acquisition, LLC, National Beef Packing Company, L.P., NBFinance Corp., Deutsche Bank Securities Inc., U.S. Bancorp Piper Jaffray Inc.and Rabo Securities USA, Inc. (incorporated herein by reference to Exhibit 10.1to Registration Statement on Form S-4 (File No. 333-111407) filed with the SECon December 19, 2003).
10.8(a)
SixthAmended and Restated Credit Agreement dated as of July 25, 2007 (“CreditAgreement”) by and among National Beef Packing Company, LLC and certain agents,lenders and issuers (incorporated by reference to Exhibit 10.1 (File No.333-111407) to Form 8-K filed with the SEC on July 31, 2007).
10.8(b)
FirstAmendment to Sixth Amended and Restated Credit Agreement dated as of June 27, 2008 by and among National Beef Packing Company, LLC and certain agents, lendersand issuers (incorporated by reference to Exhibit 10.1 (File No. 333-111407) toForm 8-K filed with the SEC on June 30, 2008).
10.8(c)Waiver and Consent dated as of November 21, 2008 by and amongNational Beef Packing Company, LLC and certain agents, lenders and issuers(incorporated herein by reference to Exhibit 21.1 to Form 10-K (File No.333-111407) filed with the SEC on November 24, 2008.)10.9(a)
LeaseAgreement dated as of February 1, 1999 between City of Dodge City, Kansas andFarmland National Beef Packing Company, L.P. securing $1,000,000 City of DodgeCity, Kansas Industrial Development Revenue Bonds (Farmland National BeefPacking Company, L.P. Project), Series 1999 (incorporated herein by referenceto Exhibit 10.8 to Registration Statement on Form S-4 (File No. 333-111407)filed with the SEC on December 19, 2003).

 

 

	62

 

 

 

 

 
10.9(b)
Indentureof Trust dated as of February 1, 1999 between City of Dodge City, Kansas andCommerce Bank, N.A., as trustee, securing $1,000,000 City of Dodge City, KansasIndustrial Development Revenue Bonds (Farmland National Beef Packing Company,L.P. Project), Series 1999 (incorporated herein by reference to Exhibit 10.9 toRegistration Statement on Form S-4 (File No. 333-111407) filed with the SEC onDecember 19, 2003).
10.10(a)
Indentureof Trust dated as of January 1, 1999 between City of Liberal, Kansas andCommerce Bank, N.A., as trustee, securing $1,000,000 City of Liberal, KansasIndustrial Development Revenue Bonds (Farmland National Beef Packing Company,L.P. Project), Series 1999 (incorporated herein by reference to Exhibit 10.11to Registration Statement on Form S-4 (File No. 333-111407) filed with the SECon December 19, 2003).
10.10(b)
Amendedand Restated Lease Agreement dated as of January 1, 1999 between City ofLiberal, Kansas and Farmland National Beef Packing Company, L.P. securing$1,000,000 City of Liberal, Kansas Industrial Development Revenue Bonds(Farmland National Beef Packing Company, L.P. Project), Series 1999(incorporated herein by reference to Exhibit 10.10 to Registration Statement onForm S-4 (File No. 333-111407) filed with the SEC on December 19, 2003).
10.11(a)
LeaseAgreement dated as of March 1, 2000 between City of Dodge City, Kansas andFarmland National Beef Packing Company, L.P. securing $6,000,000 City of DodgeCity, Kansas Industrial Development Revenue Bonds (Farmland National BeefPacking Company, L.P. Project), Series 2000 (incorporated herein by referenceto Exhibit 10.12 to Registration Statement on Form S-4 (File No. 333-111407)filed with the SEC on December 19, 2003).
10.11(b)
Indentureof Trust dated as of March 1, 2000 between City of Dodge City, Kansas andCommerce Bank, N.A., as trustee, securing $6,000,000 City of Dodge City, KansasIndustrial Development Revenue Bonds (Farmland National Beef Packing Company,L.P. Project), Series 2000 (incorporated herein by reference to Exhibit 10.13to Registration Statement on Form S-4 (File No. 333-111407) filed with the SECon December 19, 2003).
10.12(a)
LeaseAgreement dated as of March 1, 2000 between City of Liberal, Kansas andFarmland National Beef Packing Company, L.P. securing $5,850,000 City ofLiberal, Kansas Industrial Development Revenue Bonds (Farmland National BeefPacking Company, L.P. Project), Series 2000 (incorporated herein by reference toExhibit 10.14 to Registration Statement on Form S-4 (File No. 333-111407) filedwith the SEC on December 19, 2003).
10.12(b)
Indentureof Trust dated as of March 1, 2000 between City of Liberal, Kansas and CommerceBank, N.A., as trustee, securing $5,850,000 City of Liberal, KansasIndustrial Development Revenue Bonds (Farmland National Beef Packing Company,L.P. Project), Series 2000 (incorporated herein by reference to Exhibit 10.15to Registration Statement on Form S-4 (File No. 333-111407) filed with the SECon December 19, 2003).
10.13(a)
Leasedated as of December 1, 2004 between City of Dodge City, Kansas and NationalBeef Packing Company, LLC securing $102,300,000 City of Dodge City, KansasIndustrial Development Revenue Bonds, Series 2004 (National Beef PackingCompany, LLC Project) (incorporated by reference to Exhibit 10.2 to Form 8-K(File No. 333-111407) filed with the Commission on January 6, 2005).
10.13(b)
TrustIndenture dated as of December 1, 2004 between City of Dodge City, Kansas andCommerce Bank, N.A., as trustee, securing $102,300,000 City of Dodge City,Kansas Industrial Development Revenue Bonds, Series 2004 (National Beef PackingCompany, LLC Project) (incorporated by reference to Exhibit 10.3 to Form 8-Kfiled (File No. 333-111407) with the Commission on January 6, 2005).
10.14
Amendedand restated lease agreement dated as of April 1, 2006 between JointDevelopment Authority of Brooks, Colquitt, Grady, Mitchell and Thomas countiesand National Beef Packing Company, LLC (incorporated herein by reference toExhibit 10.1 to Form 10-Q filed (File No. 333-111407) filed with the SEC on April4, 2008).

 

 

	63

 

 

 

 

 
10.15
AircraftLease dated October 15, 2003 by and among John R. Miller Enterprises III, LLCand National Beef Packing Company, LLC (incorporated herein by reference toExhibit 10.22 to Registration Statement on Form S-4 (File No. 333-111407) filedwith the SEC on December 19, 2003).
10.16
AircraftLease dated as of December 9, 2004 by and among John R. Miller Enterprises, L.L.C. and National Beef Packing Company, LLC (incorporated by reference toExhibit 10.1 to Form 8-K (File No. 333-111407) filed with the Commission on December 9, 2004).
10.17*
NationalBeef Packing Company, LLC Management Incentive Program (incorporated herein byreference to Exhibit 10.23 to Registration Statement on Form S-4 (File No.333-111407) filed with the SEC on December 19, 2003).
10.18*
NationalBeef Packing Company, LLC Management Long Term Incentive Plan (incorporatedherein by reference to Exhibit 10.24 to Registration Statement on Form S-4(File No. 333-111407) filed with the SEC on December 19, 2003).
10.19
FMIGrinding System Lease Agreement by and between Beef Products, Inc. and NationalBeef Packing Company, LLC (incorporated herein by reference to Exhibit 10.16 toForm 10-K (File No. 333-111407) filed with the SEC on November 24, 2008). (1)
21.1
Subsidiariesof National Beef Packing Company, LLC (incorporated herein by reference toExhibit 21.1 to Form 10-K (File No. 333-111407) filed with the SEC on November 24, 2008).
31.1
Certificationof the Chief Executive Officer pursuant to Section 302 of the Sarbanes-OxleyAct of 2002 (filed herewith).    
31.2
Certificationof the Chief Financial Officer pursuant to Section 302 of the Sarbanes-OxleyAct of 2002 (filed herewith).
32.1
Certificationof the Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adoptedpursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (filed herewith).
32.2
Certificationof the Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adoptedpursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (filed herewith).

_____________

*  Managementcontract or compensatory plan or arrangement.

+ The Contribution Agreements in Exhibits 2.3, 2.4and 2.5 contain Schedules and Exhibits that the Company hereby agrees tofurnish supplementally to the SEC upon its request.

(1) Portions of this exhibit are omitted and were filedseparately with the Secretary of the SEC pursuant to NBP’s applicationrequesting confidential treatment under Rule 24b-2 of the Securities ExchangeAct of 1934.

 

 

 

	64

 

 

 

 

 

**(c) Financial Statement Schedules:**

** **

**Schedule I – Parent Company Financial Statements**

** **

**U.S. PREMIUM BEEF, LLC**

**Balance Sheets of Parent Company**

(in thousands, except unit information)

**Assets**

**August 30, 2008**

 

**August 25, 2007**

Current assets:

 

 

 

 

Cash and cash equivalents

$

51,933 

 

$

32,425 

 

Accounts receivable

1 

 

3 

 

Other receivables

13 

 

215 

 

 

Total current assets

51,947 

 

32,643 

Property, plant, and equipment, at cost

224 

 

256 

 

Less accumulated depreciation

198 

 

217 

 

 

Net property, plant, and equipment

26 

 

39 

Investments in National Beef Packing Company, LLC

177,475 

 

132,859 

Other assets

458 

 

432 

 

 

Total assets

$

229,906 

 

$

165,973 

**Liabilities and Capital Shares and Equities**

 

 

 

Current liabilities:

 

 

 

 

Current installments of long-term debt

$

1,030 

 

$

1,030 

 

Accounts payable

41 

 

70 

 

Due to affiliates

130 

 

622 

 

Accrued compensation and benefits

4,865 

 

2,697 

 

Other accrued expenses and liabilities

1,369 

 

730 

 

 

Total current liabilities

7,435 

 

5,149 

Long-term liabilities:

 

 

 

 

Long-term debt, excluding current installments

2,059 

 

3,089 

 

 

Total long-term liabilities

2,059 

 

3,089 

 

 

Total liabilities

9,494 

 

8,238 

Capital shares and equities:

 

 

 

 

Members' capital, 735,385 and 735,505 Class A units and 735,385 and 735,505

Class B units authorized, issued and outstanding

169,770 

 

107,093 

 

Patronage notices

50,642 

 

50,642 

 

 

Total capital shares and equities

220,412 

 

157,735 

Commitments and contingencies

- 

 

- 

 

 

Total liabilities and capital shares and equities

$

229,906 

 

$

165,973 

 

 

 

 

 

 

See accompanying notes to consolidated financial statements.

 

 

 

** **

	65

 

 

 

 

 

 

**U.S. PREMIUM BEEF, LLC**

**Statements of Operations of Parent Company**

(in thousands, except per unit data)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**53 weeks ended**

**August 30, 2008**

 

**52 weeks ended**

**August 25, 2007**

 

**52 weeks ended**

**August 26, 2006**

Net sales

 

$

- 

 

$

- 

 

$

- 

Costs and expenses:

 

 

 

 

 

 

 

Cost of sales

 

- 

 

- 

 

- 

 

Selling, general, and administrative expenses

 

7,968 

 

3,630 

 

3,590 

 

Depreciation and amortization

 

13 

 

13 

 

17 

 

 

Total costs and expenses

 

7,981 

 

3,643 

 

3,607 

 

 

 

Operating loss

 

(7,981)

 

(3,643)

 

(3,607)

Other income (expense):

 

 

 

 

 

 

 

Interest income

 

978 

 

1,428 

 

864 

 

Interest expense

 

(247)

 

(367)

 

(404)

 

Equity in earnings of National Beef Packing

 

 

 

 

 

 

 

 

Company, LLC

 

69,441 

 

12,187 

 

22,779 

 

Other, net

 

40 

 

62 

 

123 

 

 

Total other income

 

70,212 

 

13,310 

 

23,362 

 

 

 

Income before taxes

 

62,231 

 

9,667 

 

19,755 

Income tax expense

 

(20)

 

(22)

 

(36)

 

 

 

Net income

 

$

62,211 

 

$

9,645 

 

$

19,719 

 

 

 

 

 

 

 

 

 

 

Earnings per linked unit:

 

 

 

 

 

 

 

Basic

 

$

84.60 

 

$

13.11 

 

$

28.06 

 

Diluted

 

$

83.37 

 

$

12.91 

 

$

27.56 

 

 

 

 

 

 

 

 

 

 

Outstanding weighted-average Class A and Class B units:

 

 

 

 

 

 

Basic

 

735,385 

 

735,455 

 

702,843 

 

Diluted

 

746,176 

 

747,067 

 

715,385 

 

 

 

 

 

 

 

 

 

 

See accompanying notes to consolidated financial statements.

 

 

 

 

 

	66

 

 

 

 

 

 

**U.S. PREMIUM BEEF, LLC**

**Statements of Cash Flows of Parent Company**

(in thousands)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**53 weeks ended**

**August 30, 2008**

 

**52 weeks ended**

**August 25, 2007**

 

**52 weeks ended**

**August 26, 2006**

Cash flows from operating activities:

 

 

 

 

 

 

 

Net income

 

$

62,211 

 

$

9,645 

 

$

19,719 

 

Adjustments to reconcile net income to net cash provided by

 

 

 

 

 

 

 

 

operating activities:

 

 

 

 

 

 

 

 

 

Depreciation and amortization

 

13 

 

13 

 

17 

 

 

 

Equity in earnings of National Beef Packing Company, LLC

 

(69,441)

 

(12,187)

 

(22,779)

 

 

 

Distribution from National Beef Packing Company, LLC

 

24,826 

 

13,358 

 

10,701 

 

 

 

Changes in assets and liabilities (net of acquisition):

 

 

 

 

 

 

 

 

 

 

Accounts receivable

 

2 

 

(3)

 

3 

 

 

 

 

Due from affiliates

 

202 

 

473 

 

(184)

 

 

 

 

Other assets

 

(27)

 

(30)

 

(19)

 

 

 

 

Accounts payable

 

(29)

 

14 

 

7 

 

 

 

 

Due to affiliates

 

(492)

 

115 

 

(627)

 

 

 

 

Accrued compensation and benefits

 

2,168 

 

(1,391)

 

558 

 

 

 

 

Other accrued expenses and liabilities

 

1,105 

 

(502)

 

77 

 

 

 

 

 

Net cash provided by operating activities

 

20,538 

 

9,505 

 

7,473 

Cash flows from investing activities:

 

 

 

 

 

 

 

Capital expenditures, including interest capitalized

 

- 

 

(43)

 

(2)

 

 

 

 

 

Net cash used in investing activities

 

- 

 

(43)

 

(2)

Cash flows from financing activities:

 

 

 

 

 

 

 

Payments of notes payable and fees

 

(1,030)

 

(1,030)

 

(1,029)

 

Partnership distributions

 

- 

 

(1,755)

 

(1,250)

 

 

 

 

 

Net cash used in financing activities

 

(1,030)

 

(2,785)

 

(2,279)

 

 

 

 

 

Net increase in cash

 

19,508 

 

6,677 

 

5,192 

Cash and cash equivalents at beginning of period

 

32,425 

 

25,748 

 

20,556 

Cash and cash equivalents at end of period

 

$

51,933 

 

$

32,425 

 

$

25,748 

 

 

 

 

 

 

 

 

 

 

 

 

Supplemental cash disclosures:

 

 

 

 

 

 

 

Cash paid during the period for interest

 

$

268 

 

$

381 

 

$

402 

 

Cash paid during the period for taxes, net of refunds

 

$

20 

 

$

22 

 

$

36 

Supplemental non-cash disclosures of investing activities:

 

 

 

 

 

 

 

Issuance of equity for acquisition of Brawley Beef

 

$

- 

 

$

- 

 

$

7,631 

 

 

 

 

 

 

 

 

 

 

 

 

See accompanying notes to consolidated financial statements.

 

 

 

 

 

 

 

** **

** **

** **

** **

** **

	67

 

 

 

 

 

**Schedule II – Allowance for Returns and Doubtful AccountsRollforward**

** **

The following table representsthe consolidated rollforward of the allowance for returns and doubtful accountsfor the fiscal years ended August 30, 2008, August 25, 2007, and August 26, 2006.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**Period Ending**

 

**Beginning**

**Balance**

 

**Provision**

 

**Charge Off**

 

**Other**

 

**Ending**

**Balance**

 

 

 

 

 

 

 

 

 

 

 

August 30, 2008

 

$

(4,641,658)

 

$

(5,399,252)

 

$

8,375,944 

 

$

- 

 

$

(1,664,966)

August 25, 2007

 

$

(2,411,676)

 

$

(8,688,782)

 

$

6,458,800 

 

$

- 

 

$

(4,641,658)

August 26, 2006

 

$

(3,902,549)

 

$

(1,615,548)

 

$

3,380,259 

 

$

(273,838)

(1)

$

(2,411,676)

 

 

 

 

 

 

 

 

 

 

 

(1) Represents the acquisition of Brawley Beef, LLC

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

	68

 

 

 

 

 

REPORT OF INDEPENDENTREGISTERED PUBLIC ACCOUNTING FIRM

 

The Board of Directors and Owners

U.S. Premium Beef, LLC: 

 

 

Under date of November 24, 2008, we reported on theconsolidated balance sheets of U.S. Premium Beef, LLC and subsidiaries (theCompany) as of August 30, 2008 and August 25, 2007, and the relatedconsolidated statements of operations, comprehensive income, capital shares andequities, and cash flows for each of the fiscal years in the three-year periodended August 30, 2008, as contained in the Annual Report on Form 10-K for thefiscal year 2008. In connection with our audits of the aforementionedconsolidated financial statements, we also audited the related financialstatement schedules in the Form 10-K. These financial statement schedules arethe responsibility of the Company’s management. Our responsibility is toexpress an opinion on these financial statement schedules based on our audits.

 

In our opinion, such financial statement schedules, whenconsidered in relation to the basic consolidated financial statements taken asa whole, present fairly, in all material respects, the information set forththerein.

 

 

 

 

 

 

/s/ KPMG

Kansas City, Missouri

November 24, 2008

	69

 

 

 

 

 

**SIGNATURES**

Pursuant to the requirements ofSection 13 or 15(d) of the Securities Exchange Act of 1934, the registrant hasduly caused this report to be signed on its behalf by the undersigned,thereunto duly authorized.

U.S. Premium Beef, LLC

By: /s/ Steven D. Hunt

                                                                     

Name: Steven D.Hunt

*ChiefExecutive Officer*

*(PrincipalExecutive Officer)*

 

Date: November24, 2008 

 

*** * * ***

Pursuant to the requirements of theSecurities Exchange Act of 1934, this report has been signed by the followingpersons on behalf of the registrant and in the capacity and on the datesindicated.

 

**Signature**
**Title**
**Date**
	/s/ Steven D. Hunt

Steven D. Hunt

 

 

Chief Executive Officer

(Principal Executive Officer)

November 	24, 2008

	/s/ Scott J. Miller

Scott J. Miller

 

 

Chief Financial Officer

(Principal Financial and Accounting Officer)

 

November  24, 2008
/s/ Mark R. Gardiner

Mark R. Gardiner

 

	Chairman of the Board
November  24, 2008
 

 /s/ John D. Fairleigh

John D. Fairleigh

 

 

 

Vice Chairman of the Board

November 	24, 2008
 
 

 /s/ Duane K. Ramsey

Duane K. Ramsey

 

 

 

Secretary of the Board

November 	24, 2008
 
 

 /s/ Joe M. Morgan

Joe M. Morgan

 

 

 

Director

November 	24, 2008
 
 

 /s/ Douglas A. Laue

Douglas A. Laue

 

 

 

Director

November 	24, 2008
 
 

 /s/ Carol A. Keiser

Carol A. Keiser

 

 

 

Director

November 	24, 2008
 
 

/s/ Rex W. McCloy

Rex W. McCloy

 

 

 

Director

November 	24, 2008
 
	70

 

 

 

**U.S. PREMIUM BEEF, LLC**

**INDEX TO CONSOLIDATED FINANCIALSTATEMENTS**

 

 

**Page**

 

 

**Audited Consolidated Financial  Statements:**

 

** **

 

Report of Independent Registered Public Accounting  Firm

F-2

 

 

Consolidated Balance Sheets at August 30, 2008 and August 25, 2007

F-3

 

 

Consolidated Statements of Operations for the years  ended August 30, 2008, August 25, 2007, and August 26, 2006

F-4

 

 

Consolidated Statements of Comprehensive Income for  the years ended August 30, 2008, August 25, 2007, and August 26, 2006

F-5

 

 

Consolidated Statements of Capital Shares and Equities  for the years ended August 30, 2008, August 25, 2007, and August 26, 2006

F-6

 

 

Consolidated Statements of Cash Flows for the years  ended August 30, 2008, August 25, 2007, and August 26, 2006

F-7

 

 

Notes to Consolidated Financial Statements

F-8
 
 

 

 

 

 

 

 

 

 

 

F-1

 

 

 

**REPORT OFINDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

 

The Board of Directors andOwners  U.S. Premium Beef, LLC:

We have audited the accompanying consolidated balance sheetsof U.S. Premium Beef, LLC and subsidiaries  (the Company) as of August 30, 2008 andAugust 25, 2007, and the related consolidated statements of operations,comprehensive income, capital shares and equities, and cash flows for each ofthe fiscal years in the three-year period ended August 30, 2008. Theseconsolidated financial statements are the responsibility of the Company’smanagement. Our responsibility is to express an opinion on these consolidatedfinancial statements based on our audits.

We conducted our audits in accordance with standards of thePublic Company Accounting Oversight Board (United States). Those standardsrequire that we plan and perform the audit to obtain reasonable assurance aboutwhether the consolidated financial statements are free of materialmisstatement. An audit includes examining, on a test basis, evidence supportingthe amounts and disclosures in the consolidated financial statements. An auditalso includes assessing the accounting principles used and significantestimates made by management, as well as evaluating the overall consolidatedfinancial statement presentation. We believe that our audits provide areasonable basis for our opinion.

In our opinion, the consolidated financial statementsreferred to above present fairly, in all material respects, the financialposition of U.S. Premium Beef, LLC and subsidiaries as of August 30, 2008 andAugust 25, 2007, and the results of their operations and their cash flows foreach of the fiscal years in the three-year period ended August 30, 2008, inconformity with U.S. generally accepted accounting principles.

 

 

 /s/ KPMG  Kansas City, Missouri November 24, 2008

 

 

 

F-2

 

**U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES**

**Consolidated Balance Sheets**

(in thousands, except unit information)

**Assets**

 

**August 30, 2008**

 

**August 25, 2007**

Current assets:

 

 

 

 

 

Cash and cash equivalents

 

$

77,399 

 

$

62,869 

 

Accounts receivable, less allowance for returns and doubtful accounts of $1,665 and $4,642, respectively

 

218,023 

 

189,728 

 

Due from affiliates

 

5,827 

 

4,609 

 

Other receivables

 

5,392 

 

8,389 

 

Inventories

 

192,480 

 

177,244 

 

Other current assets

 

12,765 

 

14,144 

 

 

Total current assets

 

511,886 

 

456,983 

Property, plant, and equipment, at cost

 

431,584 

 

372,404 

 

Less accumulated depreciation

 

133,436 

 

99,575 

 

 

Net property, plant, and equipment

 

298,148 

 

272,829 

Goodwill

 

 

80,642 

 

80,042 

Other intangible assets, net of accumulated amortization of $9,347 and $7,214, respectively

 

26,690 

 

28,659 

Other assets

 

9,710 

 

10,104 

 

 

Total assets

 

$

927,076 

 

$

848,617 

**Liabilities and Capital Shares and Equities**

 

 

 

 

Current liabilities:

 

 

 

 

 

Current installments of long-term debt

 

$

4,620 

 

$

4,421 

 

Cattle purchases payable

 

65,378 

 

62,995 

 

Accounts payable - trade

 

71,321 

 

60,257 

 

Due to affiliates

 

1,004 

 

977 

 

Accrued compensation and benefits

 

49,320 

 

18,785 

 

Accrued insurance

 

12,918 

 

14,550 

 

Other accrued expenses and liabilities

 

10,152 

 

11,757 

 

Distributions payable

 

19,245 

 

2,708 

 

 

Total current liabilities

 

233,958 

 

176,450 

Long-term liabilities:

 

 

 

 

 

Long-term debt, excluding current installments

 

376,298 

 

438,544 

 

Other liabilities

 

2,327 

 

2,559 

 

 

Total long-term liabilities

 

378,625 

 

441,103 

 

 

Total liabilities

 

612,583 

 

617,553 

Minority interest in National Beef Packing Company, LLC and Kansas City

 

 

 

 

 

Steak Company, LLC

 

187,997 

 

77,890 

Capital shares and equities:

 

 

 

 

 

Members' capital, 735,385 Class A units and 735,385 Class B units authorized,

 

 

 

 

 

 

issued and outstanding

 

75,831 

 

102,472 

 

Patronage notices

 

50,642 

 

50,642 

 

Accumulated other comprehensive income

 

23 

 

60 

 

 

Total capital shares and equities

 

126,496 

 

153,174 

Commitments and contingencies

 

- 

 

- 

 

 

Total liabilities and capital shares and equities

 

$

927,076 

 

$

848,617 

See accompanying notes to consolidated financial statements.

 

 

 

 

 

 

 

 

F-3

 
 
 

**U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES**

**Consolidated Statements of Operations**

(in thousands, except per unit data)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**53 weeks ended**

**August 30, 2008**

 

**52 weeks ended**

**August 25, 2007**

 

**52 weeks ended**

**August 26, 2006**

Net sales

 

$

5,847,292 

 

$

5,578,533 

 

$

4,636,030 

Costs and expenses:

 

 

 

 

 

 

 

Cost of sales

 

5,612,411 

 

5,443,964 

 

4,503,814 

 

Selling, general, and administrative expenses

 

51,660 

 

46,103 

 

37,624 

 

Depreciation and amortization

 

36,421 

 

32,451 

 

28,667 

 

 

Total costs and expenses

 

5,700,492 

 

5,522,518 

 

4,570,105 

 

 

 

Operating income

 

146,800 

 

56,015 

 

65,925 

Other income (expense):

 

 

 

 

 

 

 

Interest income

 

1,438 

 

2,097 

 

1,267 

 

Interest expense

 

(34,243)

 

(39,793)

 

(32,413)

 

Minority owners' interest in net income of

   National Beef Packing Company, LLC

   (net of tax expense of $786 in 2008, $789 in 2007,

   and $660 in 2006)

 

(55,072)

 

(7,817)

 

(16,632)

 

Minority owners' interest in net income of

 

 

 

 

 

 

 

 

Kansas City Steak Company, LLC

 

(704)

 

(313)

 

(160)

 

Equity in loss of aLF Ventures, LLC

 

(101)

 

(102)

 

(143)

 

Other, net

 

5,864 

 

1,498 

 

3,447 

 

 

Total other expense

 

(82,818)

 

(44,430)

 

(44,634)

 

 

 

Income before taxes

 

63,982 

 

11,585 

 

21,291 

Income tax expense

 

(1,771)

 

(1,940)

 

(1,572)

 

 

 

Net income

 

$

62,211 

 

$

9,645 

 

$

19,719 

 

 

 

 

 

 

 

 

 

 

Earnings per linked unit:

 

 

 

 

 

 

 

Basic

 

$

84.60 

 

$

13.11 

 

$

28.06 

 

Diluted

 

$

83.37 

 

$

12.91 

 

$

27.56 

 

 

 

 

 

 

 

 

 

 

Outstanding weighted-average Class A and Class B units:

 

 

 

 

 

 

Basic

 

735,385 

 

735,455 

 

702,843 

 

Diluted

 

746,176 

 

747,067 

 

715,385 

 

 

 

 

 

 

 

 

 

 

See accompanying notes to consolidated financial statements.

 

 

 

 

 

 

 

 

 

F-4

 
 
**U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES**

**Consolidated Statements of Comprehensive Income**

(in thousands)

 

 

 

 

 

 

 

 

 

 

 

 

 

**53 weeks ended**

**August 30, 2008**

 

**52 weeks ended**

**August 25, 2007**

 

**52 weeks ended**

**August 26, 2006**

Net income

 

$

62,211 

 

$

9,645 

 

$

19,719 

Other comprehensive (expense) income:

 

 

 

 

 

 

 

Foreign currency translation adjustments

 

(37)

 

7 

 

18 

 

 

Comprehensive income

 

$

62,174 

 

$

9,652 

 

$

19,737 

 

 

 

 

 

 

 

 

 

See accompanying notes to consolidated financial statements.

 

 

 

 

 

 

 

 

 

 

 

 

F-5

 
 
**U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES**

**Consolidated Statements of Capital Shares and Equities**

(in thousands)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**Accumulated**

**other**

**comprehensive**

**income**

 

 

 

 

 

 

 

 

 

**Total capital**

**shares and**

**equities**

 

 

**Members'**

**capital**

 

**Patronage**

**notices**

 

 

 

 

 

 

 

Balance at August 27, 2005

$

73,343 

 

$

50,642 

 

$

35 

 

$

124,020 

Foreign currency translation adjustment

- 

 

- 

 

18 

 

18 

Equity issued in Brawley acquisition

7,631 

 

- 

 

- 

 

7,631 

Allocation of net income for the year

 

 

 

 

 

 

 

 

ended August 26, 2006

19,719 

 

- 

 

- 

 

19,719 

Adjustment to fair value of minority interest

(1,351)

 

- 

 

- 

 

(1,351)

Partner distributions

(1,197)

 

- 

 

- 

 

(1,197)

Redemption of Members' capital

(53)

 

- 

 

- 

 

(53)

Balance at August 26, 2006

$

98,092 

 

$

50,642 

 

$

53 

 

$

148,787 

Foreign currency translation adjustment

- 

 

- 

 

7 

 

7 

Allocation of net income for the year

 

 

 

 

 

 

 

 

ended August 25, 2007

9,645 

 

- 

 

- 

 

9,645 

Adjustment to fair value of minority interest

(3,510)

 

- 

 

- 

 

(3,510)

Partner distributions

(1,743)

 

- 

 

- 

 

(1,743)

Redemption of Members' capital

(12)

 

- 

 

- 

 

(12)

Balance at August 25, 2007

$

102,472 

 

$

50,642 

 

$

60 

 

$

153,174 

Foreign currency translation adjustment

- 

 

- 

 

(37)

 

(37)

Allocation of net income for the year

 

 

 

 

 

 

 

 

ended August 30, 2008

62,211 

 

- 

 

- 

 

62,211 

Adjustment to fair value of minority interest

(89,318)

 

 

 

 

 

(89,318)

Reversal of tax reserve

466 

 

 

 

 

 

466 

Balance at August 25, 2008

$

75,831 

 

$

50,642 

 

$

23 

 

$

126,496 

See accompanying notes to consolidated financial statements.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F-6

 
 
**U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES**

**Consolidated Statements of Cash Flows**

(in thousands)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**53 weeks ended**

**August 30, 2008**

 

**52 weeks ended**

**August 25, 2007**

 

**52 weeks ended**

**August 26, 2006**

Cash flows from operating activities:

 

 

 

 

 

 

 

Net income

 

$

62,211 

 

$

9,645 

 

$

19,719 

 

Adjustments to reconcile net income to net cash provided by (used in)

operating activities:

 

 

 

 

 

 

 

 

 

Depreciation and amortization

 

36,421 

 

32,451 

 

28,667 

 

 

 

Loss (gain) on disposal of property, plant, and equipment

 

24 

 

(369)

 

(64)

 

 

 

Gain on disposal of investment

 

(1,342)

 

- 

 

- 

 

 

 

Minority interest

 

55,584 

 

7,992 

 

16,656 

 

 

 

Write-off of debt issuance costs

 

372 

 

702 

 

527 

 

 

 

Changes in assets and liabilities (net of acquisitions):

 

 

 

 

 

 

 

 

 

 

Accounts receivable

 

(28,295)

 

(16,495)

 

25,652 

 

 

 

 

Due from affiliates

 

(2,475)

 

(1,218)

 

(412)

 

 

 

 

Other receivables

 

2,997 

 

(2,446)

 

1,007 

 

 

 

 

Inventories

 

(15,236)

 

(32,235)

 

(53,271)

 

 

 

 

Other assets

 

1,237 

 

6,065 

 

(2,863)

 

 

 

 

Cattle purchases payable

 

(453)

 

41 

 

3,870 

 

 

 

 

Accounts payable

 

15,246 

 

661 

 

891 

 

 

 

 

Due to affiliates

 

31 

 

99 

 

(655)

 

 

 

 

Accrued compensation and benefits

 

30,535 

 

(9,109)

 

4,662 

 

 

 

 

Accrued insurance

 

(1,632)

 

(3,101)

 

(317)

 

 

 

 

Other accrued expenses and liabilities

 

(117)

 

(731)

 

387 

 

 

 

 

 

Net cash provided by (used in) operating activities

 

155,108 

 

(8,048)

 

44,456 

Cash flows from investing activities:

 

 

 

 

 

 

 

Capital expenditures, including interest capitalized

 

(59,877)

 

(41,765)

 

(34,494)

 

Acquisition in Vintage Foods, LP

 

(600)

 

(500)

 

648 

 

Proceeds from sale of property, plant, and equipment

 

245 

 

802 

 

939 

 

Proceeds from redemption of investment

 

1,342 

 

- 

 

- 

 

 

 

 

 

Net cash used in investing activities

 

(58,890)

 

(41,463)

 

(32,907)

Cash flows from financing activities:

 

 

 

 

 

 

 

Net (payments) receipts under revolving credit lines

 

(27,001)

 

19,505 

 

3,863 

 

Repayment of Brawley Beef, LLC debt

 

- 

 

- 

 

(52,850)

 

Borrowings under term note payable

 

- 

 

40,000 

 

50,000 

 

Repayments of other indebtedness/capital leases

 

(3,413)

 

(2,496)

 

(1,067)

 

Purchase and cancellation of Senior Notes

 

(30,603)

 

- 

 

- 

 

Proceeds from sale leaseback

 

- 

 

10,474 

 

- 

 

Payments of notes payable and fees

 

(1,030)

 

(8,414)

 

(1,029)

 

Cash paid for financing costs

 

- 

 

(395)

 

(126)

 

Change in overdraft balances

 

(1,346)

 

9,781 

 

1,763 

 

Distributions to minority interest owners in National Beef Packing Company, LLC

(18,258)

 

(8,739)

 

(7,007)

 

Partnership distributions and redemptions

 

- 

 

(1,755)

 

(1,250)

 

 

 

 

 

Net cash (used in) provided by financing activities

 

(81,651)

 

57,961 

 

(7,703)

Effect of exchange rate changes on cash

 

(37)

 

7 

 

18 

 

 

 

 

 

Net increase in cash

 

14,530 

 

8,457 

 

3,864 

Cash and cash equivalents at beginning of period

 

62,869 

 

54,412 

 

50,548 

Cash and cash equivalents at end of period

 

$

77,399 

 

$

62,869 

 

$

54,412 

Supplemental cash disclosures:

 

 

 

 

 

 

 

Cash paid during the period for interest

 

$

35,061 

 

$

40,293 

 

$

29,559 

 

Cash paid during the period for taxes, net of refunds

 

$

2,074 

 

$

758 

 

$

176 

Supplemental noncash disclosures of investing and financing activities:

 

 

 

 

 

 

 

Assets acquired through capital lease

 

$

98 

 

$

49 

 

$

8,697 

 

Issuance of equity for the acquisition of Brawley Beef, LLC

 

$

- 

 

$

- 

 

$

7,631 

 

 

 

 

 

 

 

 

 

 

 

 

See accompanying notes to consolidated financial statements.

 

 

 

 

 

 

 

 

F-7

 

 
 
U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

**(1)       Descriptionof Business**

** **

U.S. Premium Beef (USPB) was formed as a closedmarketing cooperative on July 1, 1996, and was then known as U.S. PremiumBeef, Ltd. Its mission is to increase the quality of beef and long‐termprofitability of cattle producers by creating a fully integrated producer‐ownedbeef processing system that is a global supplier of high quality, value-addedbeef products responsive to consumer desires.

On December 1, 1997, USPB became operational by acquiring25.4966% of Farmland National Beef Packing Co., L.P. (FNB), a partnership ownedby USPB and Farmland Industries, Inc. (Farmland). USPB acquired an additional3.29% partnership interest in February 1998, bringing its ownership to28.7866% of FNB. Farmland then owned the remaining 71.2134%.

On May 31, 2002, Farmland and four of itssubsidiaries filed voluntary petitions to reorganize under Chapter 11 of theUnited States Bankruptcy Code. FNB was not a party of these filings. Provisionsof FNB’s Operating Agreement and its financing agreement restricted partners’access to FNB’s assets. In the fourth quarter of fiscal year 2003, USPBacquired a controlling interest in the former FNB, now National Beef PackingCompany, LLC (NBP).

On August 18, 2004, the shareholders of U.S.Premium Beef, Ltd. approved the merger of the cooperative into a wholly-ownedsubsidiary, U.S. Premium Beef, Inc., a Delaware corporation.  The mergerwas effective on August 29, 2004. The Delaware corporation then, in a statutoryconversion authorized under Delaware law, converted into a Delaware limitedliability company (see Note 11).  Following the effective date of the mergerand the statutory conversion, the business of the cooperative continues in thelimited liability company form of business organization.

NBP and its subsidiaries sell meat products tocustomers in the foodservice, international, further processor, and retaildistribution channels. NBP also produces and sells by‐products that arederived from its meat processing operations and variety meats to customers invarious industries.

NBP operates beef slaughter and fabrication facilitiesin Liberal and Dodge City, Kansas and Brawley, California, case‐readybeef processing facilities in Hummels Wharf, Pennsylvania and Moultrie,Georgia, and holds a 75% interest in Kansas City Steak Company, LLC (KansasCity Steak), a portion control processing facility in Kansas City, Kansas.NBP’s wholly-owned subsidiary, National Carriers, Inc., located in Liberal,Kansas, provides trucking services to NBP and third parties, and National EliteTransportation, LLC (National Elite), NBP’s wholly-owned subsidiary located inSpringdale, Arkansas, provides third-party logistics services to thetransportation industry.

In connection with its initial acquisition of itsinterest in FNB, USPB owns the right and is subject to the obligation todeliver cattle annually to NBP relative to: (i) USPB’s ownership in NBPand (ii) the number of cattle processed annually by NBP. This agreement remainsin effect with NBP. The price received for cattle is based upon pricing gridsdetermined by USPB and NBP, which reflect current market conditions. The CattlePurchase Agreement is effective as long as USPB is a partner in NBP. Cattledelivered by USPB, which approximated 19% of NBP’s total cattle processed infiscal year 2008, are processed in NBP’s three processing facilities.

USPB acquires all its cattle requirements from itsunitholders and associates.  Unitholders enter into Uniform Cattle Delivery andMarketing Agreements and are obligated to deliver a designated number of cattleto USPB during specified delivery periods, as defined. The original agreementswere for a term of ten years; the renewal agreements carry a term of five yearsand have an evergreen renewal provision.  Both agreements provide for minimumquality standards, delivery variances, and termination provisions, as defined.

Cattle acquired from unitholders pursuant to theUniform Cattle Delivery and Marketing Agreements are delivered to NBP pursuantto the Cattle Purchase Agreement.  Both agreements remain in effect under thenew LLC structure.

 

 

F-8

 
 
U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

USPB, NBPCo Holdings, LLC(NBPCo Holdings), and management of NBP each hold Class A and Class Binterests in NBP. In addition, members of management of NBP were issued a fixednumber of additional Class A and Class C interests in NBP in lieu ofcash payments owed under existing employment arrangements on August 6, 2008.

Capital Structure of NBP

*Class A Interests*** –**Class A interests are non-voting and are entitled to a prioritydistribution of 5% per year on the face amount of the Class A interests,payable not later than 30 days after the close of NBP’s tax year quarters incash to the extent permitted by NBP’s senior lenders and the indenturegoverning the Senior Notes. The face amount of the Class A interests,together with all unpaid priority distributions, will be distributed on apriority basis upon liquidation.

*Class B Interests*** –**Class B interests, together with the Class C interests describedbelow, are entitled to receive all assets available for distribution uponliquidation after payment of the Class A face amount together with allunpaid Class A priority distributions. Class B interests will also beallocated all items of income and loss earned or incurred by NBP afterallocation of income attributable to the Class A priority distribution. Inaddition, the holders of Class B interests are entitled to receivequarterly distributions to make tax payments, which consist of 48% of NBP’sremaining taxable net income after the Class A priority distributions are made.Certain of the Class B interests (B‐2 interests) issued tomanagement of NBP are in the form of “profits interests” issued in exchange forservices previously rendered. The B‐2 interests have rights inliquidation only to the extent of their profits interest. The voting power ofthe members (voting either directly or by action of the board of managersdesignated by the members) is determined based upon the number of Class Binterests held.

*Class C Interests*** –**Class C interests are held only by owners of Class B‐2interests. Class B‐2 and Class C interests, collectively, haveequal value and rights as Class B‐1 interests. The face amount ofthe Class C interests will be distributed out of the assets available fordistribution upon liquidation on a parity basis with the Class B interestsafter payment of the Class A face amount together with all unpaidClass A priority distributions.

USPB holds approximately 54.8% of the Class Binterests, as well as Class A interests with an aggregate face amount ofapproximately $94.7 million; NBPCo Holdings owns approximately 19.5% of theClass B interests, as well as Class A interests with an aggregateface amount of approximately $31.5 million; and members of management ofNBP own approximately 25.7% of the Class B interests, as well asClass A interests with an aggregate face amount of approximately$10.6 million. On August 6, 2008, certain members of management of NBPwere issued a fixed number of additional Class A interests with anaggregate face amount of approximately $9.1 million and Class Cinterests with an aggregate face amount of approximately $0.9 million inlieu of cash payments owed under existing employment arrangements pursuant todeferred compensation agreements. These amounts were previously expensed ascompensation expense.

Minority Interest represents Class A, B, and Cinterests held by management of NBP and NBPCo Holdings, which includerepurchase rights of the holders (see Note 12).

 (2)      Basis ofPresentation and Accounting Policies

Basis of Presentation and Consolidation

The consolidated financialstatements include the accounts of USPB and its majority owned subsidiary, NBP,and its direct and indirect subsidiaries. All significant intercompany accountsand transactions have been eliminated in consolidation. 

 

 

F-9

 
 
 

U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

Fiscal Year

The Company’s fiscal yearends on the last Saturday in August.  Fiscal year 2008 consisted of afifty-three week year; fiscal years 2007 and 2006 consisted of fifty‐twoweek years. All references to years in these notes to consolidated financialstatements represent fiscal years unless otherwise noted.

Use of Estimates

Theconsolidated financial statements have been prepared in conformity withaccounting principles generally accepted in the United States of America, usingmanagement’s best estimates and judgments where appropriate. These estimatesand judgments affect the reported amounts of assets and liabilities anddisclosure of the contingent assets and liabilities at the date of thefinancial statements. The estimates and judgments will also affect the reportedamounts for certain revenues and expenses during the reporting period. Actualresults could differ materially from these estimates and judgments. 

Cash and Cash Equivalents

The Company considers allhighly liquid investments with an original maturity of three months or lesswhen purchased to be cash equivalents. As of August 30, 2008 and August 25, 2007, the Company had cash and cash equivalents of $77.4 million and $62.9million, respectively, as presented in the consolidated statements of cash flows. Included in non-current other assets at August 30, 2008 and August 25, 2007 were $4.3 million and $4.2 million, respectively, of cash restricted toIndustrial Revenue Bond approved expenditures.

Allowance for Returns and Doubtful Accounts

The allowance for returnsand doubtful accounts is NBP’s best estimate of the amount of probable returnsand credit losses in NBP’s existing accounts receivable. NBP determines theseallowances based on historical experience, customer conditions and management’sjudgments. NBP considers factors such as changes in the economy and industry. Specific accounts are reviewed individually for collectability. 

Inventories

Inventories consistprimarily of meat products and supplies.  Product inventories are consideredcommodities and are based on quoted commodity prices, which approximate netrealizable value.  Supply and other inventories are valued on the basis offirst-in, first-out, specific or average cost methods.  Product inventories arerelieved from inventory utilizing the first-in, first-out method. The componentsof inventories are as follows (amounts in thousands):

 

 

 

**August 30,**

 

**August 25,**

 

 

 

**2008**

 

**2007**

Product inventories:

 

 

 

 

 

Dressed and boxed meat products

 

$

144,885 

 

$

138,867 

 

Beef by-products

 

20,886 

 

19,540 

Supplies and other

 

26,709 

 

18,837 

 

 

 

$

192,480 

 

$

177,244 

 

 

F-10

 

 
 
 

U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

Property, Plant, and Equipment

Property, plant, andequipment are recorded at cost. Property, plant, and equipment are depreciatedprincipally on a straight‐line basis over the estimated useful life(based upon original acquisition date) of the individual asset by major assetclass as follows:
 Buildings and improvements15 to 25 years         Machinery and			equipment2 to 8 years Furniture and fixtures3 to 5 years Trailers and			automotive equipment2 to 4 years
 

Upon disposition of theseassets, any resulting gain or loss is included in other, net. Major repairs andmaintenance costs that extend the useful life of the related assets arecapitalized. Normal repairs and maintenance costs are charged to operations.

NBP capitalizes the cost ofinterest on borrowed funds, which are used to finance the construction ofcertain property, plant, and equipment. Such capitalized interest costs arecharged to the property, plant, and equipment accounts and are amortizedthrough depreciation charges over the estimated useful lives of the assets. Interest capitalized was $0.3 million, $0.1 million, and $0.1 million for thefiscal years ended August 30, 2008, August 25, 2007, and August 26, 2006, respectively.

NBP reviews its long‐livedassets for impairment whenever events or changes in circumstances indicate thatthe carrying amount of an asset may not be recoverable. Recoverability ofassets held and used is assessed based on estimated undiscounted future cashflows. Impairment, if any, is recognized based on fair value of the assets.Assets to be disposed of are reported at the lower of cost or fair value lesscosts to sell, and are no longer depreciated.

A summary of cost andaccumulated depreciation for property, plant, and equipment as of August 30, 2008 and August 25, 2007 follows (dollars in thousands):  

 

 

 

**August 30,**

 

**August 25,**

 

 

 

**2008**

 

**2007**

Land and improvements

 

$

17,678 

 

$

16,889 

Building and improvements

 

93,970 

 

90,648 

Machinery and equipment

 

248,038 

 

222,223 

Furniture and fixtures

 

5,695 

 

4,812 

Trailers and automotive equipment

 

1,602 

 

1,428 

Construction in process

 

64,601 

 

36,404 

 

Total property, plant, and equipment, at cost

 

431,584 

 

372,404 

Accumulated depreciation

 

(133,436)

 

(99,575)

 

Property, plant, and equipment, net

 

$

298,148 

 

$

272,829 

 

 

 

 

 

 

 

Debt Issuance Costs

Effective June 1, 2006, NBP amended and restated its fifth senior credit facility with a consortiumof banks, additionally capitalizing $1.6 million in debt issuance costs.  Thisamendment and restatement is also within the scope of the Emerging Issues TaskForce (EITF) 96-19, *Debtor’s Accounting for a Modification or Exchange ofDebt Instruments,* as well as EITF 98-14, *Debtor’s Accounting for Changesin Line-of-Credit or Revolving-Debt Arrangements*.  In accordance with thatguidance, a portion of the unamortized loan costs of approximately $0.5 millionfrom the fourth credit facility as well as additional finance and legal chargesassociated with the new fifth amended and restated credit facility ofapproximately $0.1 million were expensed in other, net in the statement ofoperations during the fiscal year ended August 26, 2006.  On March 21, 2007, NBP amended its credit facility to increase the available credit under the facilityby $50.0 million.  The term loan was increased by $40.0 million and the line ofcredit was increased by $10.0 million.  Additional finance and legal chargesassociated with the restated credit facility of less than $0.1 million wereexpensed in other, net in the statement of operations during the fiscal yearended August 25, 2007.

 

 

F-11

 

 
 
U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

Effective July 25, 2007, NBP amended and restated its sixth senior creditfacility with a consortium of banks, additionally capitalizing $0.4 million indebt issuance costs.  This sixth amendment and restatement is within the scopeof the EITF 96-19, *Debtor’s Accounting for a Modification or Exchange ofDebt Instruments,* as well as EITF 98-14, *Debtor’s Accounting for Changesin Line-of-Credit or Revolving-Debt Arrangements*.  In accordance with thatguidance, a portion of the unamortized loan costs of approximately $0.7 millionfrom the previous amended and restated credit facility as well as additionalfinance and legal charges associated with the new amended and restated creditfacility of less than $0.1 million were expensed in other, net in the statementof operations during the fiscal year ended August 25, 2007.    

On June 27, 2008, NBP amended its credit facility to increase the amountof allowable net capital expenditures during fiscal year 2008.  NBP capitalizedan additional $0.1 million in debt issuance costs associated with this amendment. The remaining costs are being amortized over the life of the related debtinstruments.

In July 2008, NBP repurchased and cancelled approximately $30.6 millionof its Senior Notes.  Associated with the repurchase and cancellation of theseSenior Notes, a portion of the unamortized loans costs of approximately $0.4million were expensed in other, net in the consolidated statement of operationsduring the fiscal year ended August 30, 2008.

Amortization of $1.0 million, $1.0 million and $1.1 million was chargedto interest expense during the fiscal years ended August 30, 2008, August 25,2007 and August 26, 2006, respectively, related to these costs.  NBP hadunamortized costs of $4.2 million and $5.6 million for the fiscal years ended August 30, 2008 and August 25, 2007, respectively.

Goodwill and Other Intangible Assets

Statement of FinancialAccounting Standard No. 142, *Goodwill and Other Intangible Assets*(SFAS142), provides that goodwill and other intangible assets with indefinite livesshall not be amortized but shall be tested for impairment on an annual basis.Identifiable intangible assets with definite lives are amortized over theirestimated useful lives.  NBP evaluates goodwill and other indefinite life intangibleassets annually for impairment and, if there is impairment, the carrying amountof goodwill and other intangible assets is written down to the implied fairvalue.  For goodwill, this test involves comparing the fair value of eachreporting unit to the unit’s book value to determine if any impairment exists. NBP calculates the fair value of each reporting unit using estimates of futurecash flows.  In connection with the acquisition of Vintage Foods, L.P. duringthe fourth quarter of fiscal year 2006 and subsequent adjustments, NBPrecognized excess cost over the fair value of the net tangible and identifiableintangible assets acquired, and recorded an excess of $1.8 million asgoodwill.  In accordance with SFAS 142, goodwill was tested for impairment and,as of August 30, 2008, management determined there was no impairment.

The amounts of goodwill are asfollows (amounts in thousands):

 

 

**August 30,**

 

**August 25,**

 

 

**2008**

 

**2007**

Beginning balance

     Adjustment of goodwill from prior year acquisition

$       80,042 

600 

 

$       79,411 

631 

Ending balance

$

80,642 

 

$

80,042 

 

 

 

 

 

 

 

F-12

 
 
U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

The amounts of otherintangibles assets are as follows (amounts in thousands):

 

 

 

 

**August 30, 2008**

 

**August 25, 2007**

 

 

**Weighted**

**Average**

**Amortization**

**Period**

 

**Gross**

**Carrying**

**Amount**

 

**Accumulated**

**Amortization**

 

**Gross**

**Carrying**

**Amount**

 

**Accumulated**

**Amortization**

Intangible assets subject to amortization:

 

 

 

 

 

 

 

 

 

 

Customer Relationships

8.3 years

 

$

15,599 

 

$

9,347 

 

$

15,435 

 

$

7,214 

 

 

 

 

 

 

 

 

 

 

 

Intangible assets not subject to amortization:

 

 

 

 

 

 

 

 

 

Trademarks

indefinite

 

20,438 

 

- 

 

20,438 

 

- 

 

 

 

 

 

 

 

 

 

 

 

Total intangible assets

 

 

$

36,037 

 

$

9,347 

 

$

35,873 

 

$

7,214 

 

Customer relationships,including contractual and noncontractual relationships, are being amortizedusing the straight-line method over their useful lives which range from four to15 years.  Trademarks are not scheduled for amortization due to their expectedindefinite useful life.  In accordance with SFAS 142, these trademarks weretested for impairment and, as of August 30, 2008, management determined there was no impairment.

For the fiscalyears ended August 30, 2008, August 25, 2007, and August 26, 2006, NBP recognized $2.1 million, $1.9 million, and $1.9 million, respectively, of amortizationexpense on intangible assets. The following table reflects the anticipatedamortization expense relative to intangible assets recognized in NBP’sconsolidated balance sheet as of August 30, 2008, for each of the next five years and thereafter (amounts in thousands): 

 

 

2009

 

 

 

 

$

2,095 

2010

 

 

 

 

1,987 

2011

 

 

 

 

356 

2012

 

 

 

 

241 

2013

 

 

 

 

239 

Thereafter

 

 

1,334 

 

 

 

 

 

 

 

(1) FYE 2013 consists of 53 weeks.

 

 

 

Overdraft Balances

The majorityof NBP’s bank accounts are zero balance accounts where cash needs are funded aschecks are presented for payment by the holder. Checks issued pending clearancethat result in overdraft balances for accounting purposes are included in thetrade accounts payable and cattle purchases payable balances, and the change inthe related balances is reflected in financing activities on the consolidatedstatement of cash flows.  Overdraft balances of $72.3 million and $73.7 millionwere included in trade accounts and cattle purchases payables at August 30, 2008 and August 25, 2007, respectively.  

Self‐Insurance

NBP is self‐insuredfor certain losses relating to worker’s compensation, automobile liability,general liability, and employee medical and dental benefits. NBP has purchasedstop‐loss coverage in order to limit its exposure to any significantlevels of claims. Self‐insured losses are accrued based upon NBP’sestimates of the aggregate uninsured claims incurred using actuarialassumptions accepted in the insurance industry and NBP’s historical experiencerates.

Environmental Expenditures and Remediation Liabilities

Environmental expendituresthat relate to current or future operations and which improve operationalcapabilities are capitalized at the time of expenditure. Expenditures thatrelate to an existing or prior condition caused by past operations, and whichdo not contribute to current or future revenue generation, are expensed.Liabilities are recorded when environmental assessments and/or remedial effortsare probable and the costs can be reasonably estimated.

 

F-13

 
 
U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

Foreign Currency Translation

NBP has representativeoffices located in Tokyo, Japan, Seoul, South Korea and Beijing, China. The primary activity of these offices is to assist customers with product and order relatedissues. For foreign operations, the local currency is the functional currency.Translation into U.S. dollars is performed for assets and liabilities atthe exchange rates as of the balance sheet date. Income and expense accountsare recorded at average exchange rates for the period. Adjustments resultingfrom the translation are reflected as a separate component of othercomprehensive income.

Income Taxes

Effective August 29, 2004, the Company converted to an LLC, and underthis structure, taxes are not provided at the Company level because the resultsof operations are included in the taxable income of the individual members.

The provision for income taxes for NBP is computed on a separate legalentity basis. Accordingly, NBP does not provide for income taxes as the resultsof operations are included in the taxable income of the individual members. However, to the extent that subsidiary entities provide for income taxes,deferred tax assets and liabilities are recognized based on the differencebetween the final statement and tax bases of assets and liabilities at eachbalance sheet date using enacted tax rates expected to be in effect in the yearthe differences are expected to reverse, and thus included in the consolidatedfinancial statements of NBP.  NBP’s subsidiary, National Carriers, hasconcluded an examination of its U.S. federal income taxes for the 2005 fiscalyear.  Based on federal income tax statute of limitations, National Carriersremains subject to examination of its income taxes for fiscal years 2008, 2007and 2006. 

Fair Value of Financial Instruments

The carryingamounts of the Company’s financial instruments, including cash and cashequivalents, short‐term trade receivables and payables, approximate theirfair values due to the short‐term nature of the instruments. At August 30, 2008, the Senior Notes had a carrying value of $129.4 million and anapproximate fair value of $129.7 million, based on NBP’s observations oftransaction prices surrounding the close of its 2008 fiscal year.  The carryingvalue of other debt also approximates its fair value at August 30, 2008, as substantially all such debt has a variable interest rate. 

Revenue Recognition

NBP recognizes revenue fromthe sale of products based on the terms of the sale, typically upon delivery tocustomers.  National Carriers, Inc. and National Elite recognize revenue whenshipments are complete.

Selling, General, and Administrative

Selling expenses consistprimarily of salaries, unit option expense, trade promotions, advertising,commissions and other marketing costs. General and administrative costs consistprimarily of general management, insurance and professional expenses.  Selling,general, and administrative costs consist of aggregated expenses for USPB andNBP.

Shipping Costs

Pass‐through finishedgoods delivery costs reimbursed by customers are reported in sales, while anoffsetting expense is included in cost of sales.

 

F-14

 
 
U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

Advertising and Promotion Expenses 

Advertising and promotionexpenses are charged to operations in the period incurred and were $2.1 millionin fiscal year 2008, $3.3 million in fiscal year 2007, and $3.0 million infiscal year 2006.

Comprehensive Income

Comprehensive incomeconsists of net income and foreign currency translation adjustments. NBP deemsits foreign investments to be permanent in nature and does not provide fortaxes on currency translation adjustments arising from converting theinvestment in a foreign currency to U.S. dollars.

Derivatives and Hedging Activities

NBP usesfutures contracts in order to reduce exposure associated with entering intofirm commitments to purchase live cattle at prices determined prior to thedelivery of the cattle as well as firm commitments to sell certain beefproducts at sales prices determined prior to shipment. In accordance with SFAS133, *Accounting for Derivative Instruments and Hedging Activities, asamended*(SFAS 133), NBP accounts for futures contracts and their relatedfirm purchase commitments at fair value. Certain firm commitments for livecattle purchases and all firm commitments for boxed beef sales are treated as“normal purchases and sales” and not marked to market.  SFAS 133 imposesextensive recordkeeping requirements in order to treat a derivative financialinstrument as a hedge for accounting purposes. Derivatives qualify fortreatment as hedges when there is a high correlation between the change in fairvalue of the instrument and the related change in fair value of the underlyingcommitment. For derivatives that qualify as effective hedges, the change infair value has no net effect on earnings until the hedged transaction affectsearnings. For derivatives that are not designated as hedging instruments, orfor the ineffective portion of a hedging instrument, the change in fair valuedoes affect current period net earnings. 

Whilemanagement believes each of these instruments help mitigate various marketrisks, they are not designated and accounted for as hedges under SFAS 133 as aresult of the extensive recordkeeping requirements of this statement.Accordingly, the gains and losses associated with the change in fair value ofthe instrument and the offsetting gains and losses associated with changes inthe market value of certain of the firm purchase commitments related to thefutures contracts are recorded to income and expense in the period of change. 

 The fair value of derivative assets isrecognized within other current assets, while the fair value of derivativeliabilities is recognized within accrued liabilities. The net fair value ofderivatives recognized within other current assets and other accruedliabilities at August 30, 2008 and August 25, 2007 is not significant.

Earnings Per Unit

Under the LLC structure, earnings of the Company are to be distributed tounitholders based on their proportionate share of underlying equity, and, as aresult, earnings per unit (EPU) has been presented in the accompanyingConsolidated Statement of Operations and in the table that follows.

Basic EPU excludes dilutionand is computed by dividing income available to unitholders by theweighted-average number of linked Class A and Class B units outstanding for theperiod.  Class A units and Class B units shall be issued, redeemed, andtransferred together on a one for one basis until the board of directorsdetermines the extent and conditions under which Class A units and Class Bunits may be issued, redeemed, and transferred separately.

Diluted EPU reflects the potential dilution that could occurif potential unit purchase rights were exercised or contractual appreciationrights were converted into units.   Upon termination of the CEO employmentagreement, at the election of the CEO, or upon mutual agreement of the Board of the Company and the CEO, the CEO may purchase up to 20,000Class A and Class B units, or upon agreement of the CEO and the Board of theCompany, the CEO may convert the contractual unit appreciation rights to up to20,000 Class A and Class B units.  The diluted EPU reflects the circumstancesof termination of the CEO employment agreement, and the election of CEO oragreement by the Board of the Company and the CEO for the CEO to purchase orconvert contractual rights to the maximum 20,000 units at $55 per unit for the periodsas provided in the CEO employment agreement.  

 

 

F-15

 

 
 
 

 

 

U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

**Earnings Per Linked Unit Calculation**

 

 

 

 

 

 

 

 

 

 

 

 

 

(In thousands, except unit and per unit data)

 

**53 weeks ended**

 

**52 weeks ended**

 

 

**August 30, 2008**

 

**August 25, 2007**

 

**August 26, 2006**

Basic earnings per unit:

 

 

 

 

 

 

   Income available to unitholders (numerator)

 

$

62,211 

 

$

9,645 

 

$

19,719 

 

 

 

 

 

 

 

   Weighted average outstanding units (denominator)

 

735,385 

 

735,455 

 

702,843 

 

 

 

 

 

 

 

      Per unit amount

 

$

84.60 

 

$

13.11 

 

$

28.06 

 

 

 

 

 

 

 

Diluted earnings per unit:

 

 

 

 

 

 

   Income available to unitholders (numerator)

 

$

62,211 

 

$

9,645 

 

$

19,719 

 

 

 

 

 

 

 

   Weighted average outstanding units

 

735,385 

 

735,455 

 

702,843 

   Effect of dilutive securities - unit options

 

10,791 

 

11,612 

 

12,542 

      Units (denominator)

 

746,176 

 

747,067 

 

715,385 

 

 

 

 

 

 

 

      Per unit amount

 

$

83.37 

 

$

12.91 

 

$

27.56 

 

(3)       New AccountingPronouncements

In September 2006, the Financial Accounting Standards Board (FASB) issuedSFAS No. 157, *Fair Value Measurements*(SFAS 157).  This statementestablishes a single authoritative definition of fair value, sets out aframework for measuring fair value, and requires additional disclosures aboutfair value measurements.  SFAS 157 will apply to fiscal years beginning after November 15, 2007, and interim periods within those fiscal years.  In February 2008,however, the FASB issued FASB Staff Position 157-2 (FSP 157-2) which defers theeffective date of SFAS 157 for nonfinancial assets and nonfinancialliabilities, except for items that are recognized or disclosed at fair value inan entity’s financial statements on a recurring basis (at least annually).  FSP157-2 will apply to fiscal years beginning after November 15, 2008, and interim periods within those fiscal years.  The Company is currently evaluating theimpact SFAS 157 may have, if any, on its Consolidated Financial Statements.

In February 2007, the FASB issued SFAS No. 159, *The Fair Value Optionfor Financial Assets and Financial Liabilities*(SFAS 159).  This statementprovides companies with an option to report selected financial assets andliabilities at fair value.  SFAS 159 will apply to fiscal years beginning after November 15, 2007.  The Company is currently evaluating the impact SFAS 159may have, if any, on its Consolidated Financial Statements.

In December 2007, the FASB issued SFAS No. 160,*NoncontrollingInterests in Consolidated Financial Statements—an amendment of ARB No. 51* (SFAS 160).  SFAS160 establishes accounting and reporting standards for the noncontrollinginterest (minority interest) in a subsidiary.  SFAS 160 requiresnoncontrolling interests held by parties other than the parent in subsidiariesbe clearly identified, labeled, and presented in the consolidated balance sheetwithin equity, but separate from the parent's equity.   SFAS 160 iseffective for fiscal years beginning after December 15, 2008.  The Company is currently assessing the impact of SFAS 160 on its ConsolidatedFinancial Statements.

 

 

F-16

 

 

 

U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

 

In December 2007, the FASB issued SFAS No. 141R, *Business Combinations*(SFAS 141R)*. *This statement requires an acquirer to recognize theassets acquired, the liabilities assumed, and any noncontrolling interest inthe acquiree at the acquisition date to be measured at their fair value as ofthat date.  An acquirer is required to recognize assets or liabilities arisingfrom all other contingencies (contractual contingencies) as of the acquisitiondate, measured at their acquisition-date fair values, only if it is more likelythan not that they meet the definition of an asset or a liability in FASBConcepts Statement No. 6, *Elements of Financial Statements.*  Anyacquisition-related costs are to be expensed instead of capitalized.  Thisstatement applies prospectively to business combinations for which theacquisition date is on or after the beginning of the first annual reportingperiod beginning on or after December 15, 2008.  The impact to the Company fromthe adoption of SFAS 141R in fiscal year 2010 will depend on acquisitions atthe time. 

In March 2008, the FASB issued SFAS No. 161, *Disclosures aboutDerivative Instruments and Hedging Activities - an amendment of FASB StatementNo. 133*(SFAS 161).  SFAS 161 establishes enhanced disclosure requirementsabout: 1) how and why an entity uses derivative instruments; 2) how derivativeinstruments and related hedged items are accounted for under Statement 133 andits related interpretations; and 3) how derivative instruments and relatedhedged items affect an entity’s financial position, financial performance andcash flows.  SFAS 161 is effective for financial statements issued for fiscalyears and interim periods beginning after November 15, 2008.  The Company is currently assessing the impact SFAS 161 will have on its ConsolidatedFinancial Statements.

(4)       MembershipInterest Purchase Agreement with JBS

On February 29, 2008, JBS, NBP, USPB and the other holders of membership interests in NBP, including NBPCO Holdings, LLC and parties controlled by three executive officers, John R. Miller, Timothy M. Klein and Scott H. Smith (Sellers), entered into a Membership Interest Purchase Agreement (MIPA),as amended from time to time. Under the MIPA, JBS will acquire all of the outstanding membership interests in NBPfor a combination of approximately $488.4 million cash and $71.6 million in common stock of JBS (Purchase Price).

Pursuant to the MIPA, at closing USPB and certain other members of NBP will receive their proportionate share of the Purchase Price with(i) 80.0% to be paid in cash and 20.0% to be paid in shares of common stock of JBS (JBS Stock)or (ii) 100% to be paid in shares of JBS Stock, which will be freely transferable on the Novo Mercado segment of the BOVESPA stock exchange in Brazil. The number of shares of JBS Stock will be determined based on the volume weighted average of the closing per share price of the JBS Stock on the BOVESPA stock exchange during the 20 trading days prior to closing, subject to certain adjustments. Certain of NBP’s members have elected to receive or, under certain circumstances, have the right to receive their portion of the Purchase Price entirely in cash. If JBS is unable to deliver JBS Stock on an unencumbered and freely transferable basis at closing, the Sellers may still demand to close, but be paid entirely in cash.

Consummation of the MIPA is subject to customary conditions, including approval of the MIPA by the members of USPB and the shareholders of JBS and the expiration or termination of the applicable waiting periods under the Hart-Scott-Rodino Antitrust Improvements Act of 1976 and possible approvals by certain foreign jurisdictions.  On March 14, 2008, at a Special Meeting of Members, USPB’s members approved the MIPA and the transactions contemplated under the MIPA.  The shareholders of JBS approved the MIPA on April 11, 2008. On October 20, 2008, the U.S. Department of Justice (DoJ), joined by the state attorneys general from seventeen states, filed a civil antitrust suit in U.S. District Court for the Northern District of Illinois seeking a permanent injunction of the MIPA alleging that it would result in lower prices paid to cattle suppliers and higher beef prices for consumers.  A similar suit was filed on November 13, 2008 in the same court by the Ranchers Cattlemen Action Legal Fund, United Stockgrowers of America (R-CALF) and the Organization for Competitive Markets (OCM).  These actions are being vigorously contested by USPB, NBP, and JBS.

The MIPA contains certain termination rights and provides that undercertain circumstances, JBS or NBP may be required to pay NBP or JBS,respectively, a termination fee of $25 million plus certain costs.  The partieshave agreed on the payment of certain fees and expenses, including thoserelated to antitrust filings and compliance.

 

 

F-17

 

 

 

U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

** (5)      Acquisitions**

On May 19, 2006, USPB’s majority owned subsidiary, NBP, entered into a Contribution Agreementwith Brawley Beef, LLC (Brawley Beef) and National Beef California, LP (NBC).NBC is a newly formed limited partnership, formed for the purpose of acquiringsubstantially all of the assets of Brawley Beef, with National Carriers, awholly-owned subsidiary of NBP, acting as its general partner. Brawley Beef wasan alliance of cattle producers in Arizona and California who supplied the beefprocessing facility in Brawley, California. The facility commenced operationsin December 2001.

Pursuant tothe terms of the Contribution Agreement, Brawley Beef contributed substantiallyall of its assets to NBC in exchange for limited partnership units of NBC, andNBC assumed approximately $74.7 million of Brawley Beef’s debt and currentliabilities. Brawley Beef then exchanged all of its NBC units with USPB for44,160 new Class A and 44,160 new Class B units at an aggregate fair value ofapproximately $7.6 million. Under a separate unit exchange agreement betweenUSPB and NBP, USPB then exchanged these units of NBC with NBP for 5,899,297Class A nonvoting units, at a price per unit of $1.00, and 664,475 Class B-1voting units, at an approximate price per unit of $2.61, or an aggregate valueof approximately $7.6 million. As a result, USPB’s ownership interest in theCompany’s Class B voting units increased to 54.76%.  The acquisition wasaccounted for using the purchase method.

Adjustmentsreducing the purchase price by $1.3 million were made during the first quarterof fiscal year 2007 based on changes in the working capital and debt of BrawleyBeef determined as of the closing date. The effective date for this acquisitionwas May 30, 2006.

Concurrentlywith the transfer of assets, Brawley Beef entered into long-term cattle supplyagreements with both NBC and USPB under which Brawley Beef committed to supplyapproximately 275,000 head of cattle to NBC’s Brawley facility, annually.

Under theterms of the Contribution Agreement, Brawley Beef makes customary covenants,representations and warranties and agreed to indemnify NBC, NBP and USPB forbreaches of these representations and warranties. Brawley Beef can satisfythese indemnification obligations over a three-year period with a combinationof cash, deductions from payments under certain cattle contracts or surrenderof its Class A and Class B USPB units at $165 per unit. In addition, BrawleyBeef pledged its USPB units to NBC to secure its obligations under the ContributionAgreement. Brawley Beef’s obligations under the Contribution Agreement andcattle supply agreements are also supported by limited guaranties from itsmembers.  In connection with acquisition of Brawley Beef, LLC, during fiscalyear 2006, intangible assets associated with customer relationships of approximately$2.4 million were recorded at acquisition and will be amortized on astraight-line basis over 15 years.

The followingtable summarizes the fair values of the assets acquired and liabilities assumedat the date of the Brawley acquisition after allocating negative goodwill ofapproximately $36.6 million to property, plant and equipment and intangibleassets.   The net assets acquired include an additional approximate $0.9million incurred by NBP associated with costs from third parties attributableto the acquisition.

 

 

**(in millions)**

Current assets

$

46.3 

Property, plant, and equipment

34.5 

Intangibles

2.4 

 

Total assets acquired

83.2 

 

 

 

Current liabilities, including current maturities

(13.4)

Long-term debt

(61.3)

 

Total liabilities assumed

(74.7)

 

 

 

 

Net assets acquired

$

8.5 

 

 

 

 

 

F-18

 

U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

 

Had the acquisition of Brawley Beefoccurred at the beginning of fiscal year 2006, unaudited pro forma revenue andearnings would have been $5.0 billion and $20.8 million, respectively, forfiscal year 2006.  

NBP acquired Vintage Foods,L.P., including the VintageTM Natural Beef brand, during fiscal year 2006 for$1.5 million.  The Vintage brand is marketed as natural beef that isantibiotic- and hormone-free from cattle that are 20 months of age andyounger.  In connection with this acquisition, NBP recognized excess cost overthe fair value of the net tangible and identifiable intangible assets acquired,and recorded this excess of $0.6 million as goodwill and $0.1 million ofintangible assets.  Also in connection with the Vintage acquisition, if certainfuture net sales margin target levels are achieved, potential additionalconsideration will be payable, up to the maximum amounts of $0.5 million, $0.6million and $0.6 million, respectively, for the fiscal years 2007, 2008 and2009.  During fiscal years 2008 and 2007, $0.6 million and $0.5 million,respectively, was paid based on the net sales margin target level beingachieved and the transaction was recorded as additional goodwill.

 Inconnection with acquisitions of Vintage Foods, L.P. and Rains Agency, atransportation company acquired for $0.6 million by National Carriers, Inc. duringfiscal year 2006, intangible assets were identified from each acquisition andseparately valued by an independent third party.  As a result of thesevaluations, intangible assets of approximately $1.7 million associated with customerrelationships were recorded and are being amortized on a straight-line basisover a range of four to 12 years.  Also in connection with the Rainsacquisition, if certain future contingent objectives were achieved, potentialadditional consideration would be payable.  During fiscal years 2008 and 2007,$0.1 million and $0.3 million, respectively, was paid based on the achievementof certain objectives and was recorded as an intangible asset.

(6)       Long‐TermDebt and Loan Agreements

The Company entered into various debtagreements in order to finance acquisitions and provide liquidity to operatethe business on a going forward basis.  As of August 30, 2008 and August 25, 2007, debt consisted of the following (dollars in thousands):

 

 

 

 

**August 30,**

 

**August 25,**

 

 

 

 

**2008**

 

**2007**

Short-term debt:

 

 

 

 

 

Current portion of long-term debt (term loan)  (a)

 

$

1,030 

 

$

1,030 

 

Current portion of long-term debt (term loan)  (b)

 

- 

 

- 

 

Current portion of capital lease obligations  (e)

 

3,590 

 

3,391 

 

 

 

 

$

4,620 

 

$

4,421 

Long-term debt:

 

 

 

 

 

Term loan facility, net of current portion  (a)

 

$

2,059 

 

$

3,089 

 

Term loan facility, net of current portion  (b)

 

202,616 

 

202,616 

 

Senior Notes  (c)

 

129,397 

 

160,000 

 

Industrial Development Revenue Bonds  (d)

 

20,665 

 

20,665 

 

Revolving credit facility  (b)

 

11,367 

 

38,368 

 

Long-term capital lease obligations and other  (e)

 

10,194 

 

13,806 

 

 

 

 

$

376,298 

 

$

438,544 

 

 

Total debt

 

$

380,918 

 

$

442,965 

 **           (a)   *CoBank Term Debt***

Effective June 1, 2006, and related to the purchase of the assets of Brawley Beef, USPB amended the CoBank termdebt agreement to facilitate USPB’s acquisition of additional membership unitsin NBP.  USPB contributed partnership units in NBC, which were acquired fromBrawley Beef, LLC, to NBP in exchange for an additional (i) 5,899,297 Class Aunits and (ii) 664,475 Class B-1 units in NBP.  The amendment also modifies theterm “Collateral” to not include the partnership units in NBP and exempts USPBfrom being required to grant CoBank a security interest in the NBC partnershipunits.  The amendment also permits USPB to have up to a one-hundred percent(100%) interest in NBP and to acquire the NBC partnership units and additionalunits in NBP.

 

F-19

 

U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

Effective July 19, 2006, USPBamended the CoBank term debt agreement to cause distributions that are made inexcess of the amount allowed (Excess Distribution) to be deducted from theamount which could otherwise be distributed to its members for the subsequentperiods until the Excess Distribution has been fully deducted.

The debt agreement with CoBank contains certaincovenants which require, among other things: reporting requirements, a minimumworking capital reserve, a minimum debt service coverage ratio, a minimum networth, restrictions on transactions with related parties and restrictions ondividend payments. The Company was in compliance with all CoBank debt covenantsas of August 30, 2008. The debt is secured by USPB’s interest in NBP.

The Company’s rate margin,which is adjusted annually, is determined pursuant to a table based on the NBPleverage ratio, as of the end of each fiscal year of NBP. Based on the table,the rate margin was 2.50% at August 30, 2008, August 25, 2007, and August 26, 2006. CoBank term debt is payable in equal quarterly installments with finalpayment due in July 2011, bearing interest at the LIBOR index plus a ratemargin based on an NBP leverage ratio, adjusted quarterly (5.29% at August 30,2008, 7.86% at August 25, 2007, and 8.01% at August 26, 2006).

**            (b)   *SeniorCredit Facilities***

 Effective July 25, 2007, NBP amended and restated its existing seniorcredit facility with a consortium of banks.  The Credit Facility now consistsof a $202.6 million term loan that matures in May 2016 and a $200.0 millionrevolving line of credit loan that matures in July 2012 that is subject tocertain borrowing base limitations.  A non-use fee is payable quarterly on thedaily average unused amount of the revolving credit facility.   

 

 

Borrowings under the Credit Facility bear interest atLIBOR or the Base Rate, plus the applicable margin.  The applicable margin forthe revolving line of credit will be based on borrowing base availability withgrids greater than $150.0 million, $50.0 to $150.0 million and less than $50.0million as depicted in the table below:

**Borrowing Base**

**Availability Level**

 

**Average Amount of**

**Borrowing Base**

**Availability**

 

**LIBOR Rate**

**Line of Credit**

**Loan**

 

**LC Fees**

 

**Non-Use Fee**

 

 

 

 

 

 

 

 

 

Level 1

 

Greater than or equal to

$150.0 million

 

1.25% 

 

1.25% 

 

0.375% 

 

 

 

 

 

 

 

 

 

Level 2

 

Less than $150.0 million,

but greater than or equal

to $50.0 million

 

1.50% 

 

1.50% 

 

0.250% 

 

 

 

 

 

 

 

 

 

Level 3

 

Less than $50.0 million

 

1.75% 

 

1.75% 

 

0.250% 

 

As of August 30, 2008 and August 25, 2007, the interest rate for the revolving loan was equal to 3.87% and 6.95%, respectively. 

 

F-20

 

U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

The applicable margin for NBP’s term loan was alsorevised to a grid basis with different margins for Funded Debt to EBITDA Ratiosgreater than 3.50 to 1.00 and less than 3.50 to 1.00 as depicted in the tablebelow:  

**Financial**

**Performance**

**Level**

 

**Funded Debt to EBITDA**

**Ratio**

 

**Base Rate**

**Advance on**

**Term Loan**

 

**LIBOR Rate**

**Term Loan**

 

 

 

 

 

 

 

Level 1

 

Greater than or equal to

3.50 to 1.00

 

0.25% 

 

2.00% 

 

 

 

 

 

 

 

Level 2

 

Less than 3.50 to 1.00

 

0.00% 

 

1.75% 

 

As of August 30, 2008 and August 25, 2007, the interest rate for the term loan was equal to 4.22% and 7.32%, respectively.

Availability under the revolving credit facility issubject to a borrowing base. The borrowing base is based on NBP’s and certainof its domestic wholly-owned subsidiaries’ assets. The borrowing base consistsof percentages of NBP’s eligible accounts receivable, inventory and suppliesless certain eligibility and availability reserves. NBP is required to reportthe borrowing base on a monthly basis and, as a result, the availability underthe senior credit facilities is subject to change. At August 30, 2008, NBP’s amended and restated credit facility consisted of a $202.6 million term loan,all of which was outstanding, and a $200.0 million revolving line of creditloan, which had outstanding borrowings of $11.4 million, outstanding letters ofcredit of $45.2 million and available borrowings of $143.4 million based on themost restrictive financial covenant calculations.

 

The revolving line of credit and the term loan willhave no financial covenants unless the borrowing base availability is less than$50.0 million for five consecutive business days or less than $35.0 million onany single business day during any fiscal quarter.  If the borrowing baseavailability falls below these amounts, a fixed charge ratio of 1:15 to 1:00 must be maintained at the end of each subsequent fiscal quarter until theborrowing base availability has been greater than or equal to $50.0 million for90 consecutive days.  The advance rates under the borrowing base at August 30, 2008 are 90% on eligible accounts and 70% on eligible inventory.  As of August 30, 2008, NBP had met the borrowing base availability requirements under its seniorcredit facilities and was not subject to any financial covenants.

The borrowings under the revolving loan are availablefor NBP’s working capital requirements, capital expenditures and other generalcorporate purposes.  The amended and restated credit facility is secured by afirst priority lien on substantially all of NBP’s assets.  The principal amountoutstanding under the term loan is partially due and payable in equalinstallments of approximately $3.5 million on the last business day of eachJune and December commencing on June 30, 2011.  All remaining outstanding amountsof the term loan are due and payable on May 30, 2016.  Prepayment is allowed at any time.

The amended and restated credit facility containscustomary affirmative covenants, including, without limitation, conduct ofbusiness, the maintenance of insurance, compliance with laws, maintenance ofproperties, keeping of books and records, and the furnishing of financialstatements.  The facility also contains customary negative covenants, includingwithout limitation, restrictions on the following:  distributions, mergers,sale of assets, investments and acquisitions, encumbrances, indebtedness,affiliate transactions, and ERISA matters.

 

F-21

 

 

 

U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

The amended andrestated credit facility contains customary events of default, includingwithout limitation, failure to make payment when due, materially incorrectrepresentations and warranties, breach of covenants, events of bankruptcy,default of other indebtedness that would permit acceleration of suchindebtedness, the occurrence of one or more unstayed or undischarged judgmentsin excess of $3.0 million, changes in custody or control of NBP’s property,changes in control of NBP, the failure of any of the loan documents to remainin full force, and NBP’s failure to properly fund its employee benefit plans. The facility also includes customary provisions protecting the lenders againstincreased cost or loss of yield resulting from changes in tax, reserve, capitaladequacy and other requirements of law.

NBP’s netcapital expenditures are limited in each fiscal year throughout the term of thecredit agreement.  On June 27, 2008, NBP amended its Credit Facility toincrease the amount of allowable net capital expenditures during fiscal year2008.  At the end of fiscal year 2008, it was determined that NBP exceeded thecapital expenditure limitation within NBP’s credit facility by approximately $0.4million and a waiver was subsequently obtained from NBP’s banks for thisviolation.

***(c)   SeniorNotes***

On August 6, 2003, NBP issued $160.0 million of its 10 1/2% SeniorNotes due 2011. The Senior Notes will mature on August 1, 2011. Interest on the Senior Notes is payable semi-annually in arrears on August 1 and February 1 ofeach year. The Senior Notes are senior unsecured obligations, ranking equal inright of payment with all other senior unsecured obligations of NBP.  TheSenior Notes may be redeemed at 102.625% of the principal amount during thetwelve-month period commencing August 1, 2008. Thereafter, the Senior Notes maybe redeemed at 100% of face value. The Indenture governing the Senior Notescontains certain covenants that restrict NBP’s ability to:
-  incur additional indebtedness; 
-  make restricted payments; 
-  sell assets; 
-  direct NBP’s restricted subsidiaries to pay dividends or makeother payments;
-  create liens; 
-  merge or consolidate with another entity; and 
-  enter into transactions with affiliates. 

During fiscalyear 2008, NBP purchased and cancelled approximately $30.6 million of its SeniorNotes.  No material gains or losses were incurred as a result of the purchaseand cancellation of these Senior Notes.

As of August 30, 2008, NBP was in compliance with all covenants associated with the SeniorNotes. 

 NB Finance Corp., a wholly-owned financesubsidiary of NBP, is a co-issuer on a joint and several basis with NBP of theSenior Notes. NB Finance Corp. has nominal assets and conducts no business oroperations. There are no significant restrictions on the ability ofsubsidiaries to transfer funds to NBP. 

***(d)   IndustrialDevelopment Revenue Bonds***

In conjunctionwith the fourth amended and restated credit facility, effective December 30, 2004, NBP entered into a transaction with the City of Dodge City,Kansas, in order to provide property tax savings to NBP.  Under thetransaction, the City purchased NBP’s Dodge City facility by issuing $102.3million in bonds due in December 2014, and leased the facility to NBP for anidentical term under a capital lease.  The City’s bonds were purchased by NBPusing proceeds of its term loan under the fourth amended and restated creditfacility.  Because the City has assigned the lease to the bond trustee for thebenefit of NBP as the sole bondholder, NBP, in effect, controls enforcement ofthe lease against itself.  As a result of the capital lease treatment, thefacility will remain a component of property, plant and equipment in NBP’sconsolidated balance sheet.  As a result of the legal right of offset, thecapital lease obligation and the corresponding bond investments have beeneliminated in consolidation.  The transaction provides NBP with property taxexemptions for the leased facility, which, after netting payments to the Cityand local school district under payment in lieu of tax agreements, result in anannual property tax savings of approximately 25%.  The facility remains subjectto a prior mortgage and security interest in favor of the lenders under theexisting senior credit facility.  Additional revenue bonds may be issued tocover the costs of certain improvements to this facility.  The total amount ofrevenue bonds authorized for issuance is $120.0 million.

 

 

F-22

 

 

 

U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

In 1999 and2000 the cities of Liberal and Dodge City, Kansas issued an aggregate of $13.8million of industrial development revenue bonds to fund the purchase ofequipment and construction improvements at NBP’s facilities in those cities.These bonds were issued in four series of $1.0 million, $1.0 million, $6.0million and $5.8 million and are due on demand or on February 1, 2029, March 1, 2027, March 1, 2015 and October 1, 2009, respectively. However, becauseeach series of bonds are backed by a letter of credit under NBP’s senior creditfacilities, the bonds have been presented as non-current obligations.  Pursuantto capital lease agreements, NBP leases the facilities, equipment andimprovements from the respective cities and makes lease payments in the amountof principal and interest due on the bonds. 

The 1999 and2000 issued bonds are variable rate demand obligations that bear interest at arate that is adjusted weekly, which rate will not exceed 10% per annum. The perannum interest rate for each series of bonds was 2.7% in 2008, 3.7% in 2007,and 3.4% in 2006. NBP has the option to redeem a series of bonds at any timefor an amount equal to the principal plus accrued interest to the date of suchredemption. The holders of the bonds have the option to tender the bonds uponseven days’ notice for an amount equal to par plus accrued interest. To theextent that the remarketing agent for the bonds is unable to resell any of thebonds that are tendered, the remarketing agent will use the letter of credit tofund such tender. 

 An event of default would occur under thelease agreements if NBP fails to make any lease payment or other requiredpayment, if a petition of bankruptcy is filed by or against NBP, if a receiveris appointed on NBP’s behalf, or if NBP fails to observe and perform anycovenant, condition, obligation or agreement under the lease agreements. 

In connectionwith the Brawley Beef acquisition, NBP assumed the obligation under a TrustIndenture securing $6.8 million in California Pollution Control FinancingAuthority Tax-Exempt variable rate demand solid waste disposal revenue bondsdated as of October 1, 2001.  The bonds bear a rate that is adjusted weekly. The average per annum interest rate for this series of bonds for fiscal years 2008and 2007 was 2.7% and 3.7%, respectively.  These bonds have a maturity date of October 1, 2016.  NBP has the option to redeem all or a portion of the bondsat any time for an amount equal to the principal plus accrued interest to thedate of such redemption.  The holders of the bonds have the option to tenderthe bonds upon seven days’ notice for an amount equal to par plus accruedinterest.  To the extent that the remarketing agent for the bonds is unable toresell any of the bonds that are tendered, the remarketing agent will use theletter of credit to fund such tender.  Because these bonds are backed by aletter of credit under NBP’s senior credit facilities, the bonds have beenpresented as non-current obligations.

**(e)   *    Capital and OperatingLeases ***

NBPleases a variety of buildings and equipment, some of which were acquiredthrough the Brawley Beef, LLC acquisition, as well as tractors and trailersthrough its subsidiary National Carriers, under capital and operating leaseagreements that expire in various years. Future minimum lease payments requiredat August 30, 2008, under capital leases and non-cancelable operating leaseswith terms exceeding one year, are as follows:  

 

 

 

F-23

 

 

 

U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

 

 

 

 

 

 

 

**Non-Cancelable**

 

 

 

 

 

**Capital**

 

**Operating**

 

 

 

 

 

**Lease**

 

**Lease**

 

 

 

 

 

**Obligations**

 

**Obligations**

 

 

 

 

 

(dollars in thousands)

For the fiscal years ended August:

 

 

 

 

 

2009

 

 

$

4,117 

 

$

	14,672 

 

2010

 

 

3,411 

 

	11,835 

 

2011

 

 

1,672 

 

	7,015 

 

2012

2013

 

 

1,659 

1,659 

 

	4,744 

1,516 

 

Thereafter

 

3,077 

 

455 

 

 

 

Net minimum lease payments

 

$

15,595 

 

$

	40,237 

Less amount representing interest

 

(2,011)

 

 

 

 

 

Present value of net minimum lease payments

$

13,584 

 

 

 

Rent expenseassociated with operating leases was $14.2 million, $14.1 million and $10.9million, for fiscal years 2008, 2007 and 2006, respectively. NBP expects thatit will renew lease agreements or enter into new leases as the existing leasesexpire.  

 

***(f)    UtilitiesCommitment***

Not includedin the table above are the obligations under an agreement for a utilitiescommitment at the Dodge City, Kansas, facility.  In order to meet thecontinuing growth needs for water and wastewater services of the Dodge Cityfacility, effective December 30, 2004, NBP entered into a services agreementfor the city to provide NBP water and wastewater services at a price and termsufficient to permit the city to recoup up to one-half of the capital cost ofproviding fresh water service from a parcel of land owned by NBP eleven milessouth of Dodge City, and of providing upgraded city wastewater facilities tohelp service the needs of the Dodge City facility.  The city sold twenty yearmunicipal bonds to pay for these improvements and NBP has committed to make aseries of service charge payments totaling $19.3 million over a 20 year period,of which $1.4 million, $1.4 million and $1.2 million was paid in fiscal years2008, 2007 and 2006, respectively.  Payments under the commitment will be $1.4million in fiscal year 2009, $1.7 million in fiscal year 2010, and $0.8 millionin each of the fiscal years 2011, 2012 and 2013, with the remaining balance of$8.9 million to be paid in subsequent years.  

Additionally,NBP makes a verbal commitment to cattle producers to purchase cattle about oneweek in advance of delivery of the live animals to its plants, with the actualprice paid for the cattle determined after the cattle are delivered andinspected at NBP’s facilities.   NBP’s estimated cattle commitments as of August 30, 2008 were $91.8 million.

 

 

 

 

F-24

 

 

 

U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

The aggregateminimum principal maturities of the long-term debt for each of the five fiscalyears and thereafter following August 30, 2008, are as follows: 

 

 

Minimum

 

Principal

 

Maturities

 

(in thousands)

Fiscal Year ending August:

 

 2009

$

4,620 

 2010

9,943 

 2011

131,733 

 2012

12,744 

 2013

1,465 

 Thereafter

220,413 

 

$

380,918 

Fiscal year 2013 consists of 53 weeks

 

 

 

(7)       EmployeeCompensation and Benefits 

The cooperative had established a phantom stock optionplan which provided for the issuance of 20,000 phantom stock options with anexercise price of $55 per share, all of which had been issued and wereexercisable upon election. In connection with the Conversion described in Note11, this phantom stock option plan was converted into a phantom unit plan in asimilar fashion as the conversion of cooperative shares to LLC units.  The20,000 phantom stock options converted into 20,000 phantom Class A units and20,000 phantom Class B units with an exercise price of $55 per unit and $0 perunit, respectively.  During the period when unitholders of USPB are required totransfer each Class A unit with a corresponding Class B unit, a phantom Class Aunit cannot be exercised without a corresponding Class B unit being exercised. The Company recognizes compensation expense for the difference between theweighted average transfer price of the last 20,000 non-conditional trades andthe $55 exercise price.  A reduction in compensation expense of $0.1 million, $0.6million and $0.2 million was recognized for the fiscal years ended August 30, 2008, August 25, 2007 and August 26, 2006, respectively.

The Company maintains atax-qualified employee savings and retirement plan (together, the 401(k) Plan)covering its non-union employees. Pursuant to the 401(k) Plan, eligibleemployees may elect to reduce their current compensation by up to the lesser of75% of their annual compensation or the statutorily prescribed annual limit andhave the amount of such reduction contributed to the 401(k) Plan. The 401(k)Plan provides for additional matching contributions by the Company, based onspecific terms contained in the 401(k) Plan. The trustee of the 401(k) Plan, atthe direction of each participant, invests the assets of the 401(k) Plan indesignated investment options. The 401(k) Plan is intended to qualify underSection 401 of the Internal Revenue Code. Expenses related to the 401(k) Plantotaled approximately $0.5 million, $0.7 million and $0.6 million for fiscalyears 2008, 2007, and 2006.  

NBP has agreedto make contributions to the United Food and Commercial Workers InternationalUnion-Industry Pension Fund (UFCW Plan) for employees covered by a collectivebargaining agreement as provided for in that agreement.  Expenses related tothe UFCW Plan totaled approximately $0.7 million, $0.6 million and $0.6 millionfor the fiscal years 2008, 2007, and 2006.

 *Postretirement Benefits*— Certainformer NBP employees are covered by an unfunded postretirement benefit planthat provides medical and dental benefits.  Costs associated with this plan,which relate primarily to insurance premiums, benefit payments and changes inthe accumulated benefit obligation were approximately $0.3 million, $0.2million and $0.2 million, for fiscal years 2008, 2007 and 2006, respectively,and are included in cost of sales.  

 

F-25

 

 

 

U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

The healthcare trend rate used to value the accumulated benefit obligation at August 30,2008 is a rate of 8% per year, declining by 1% per year to an ultimate rate of5% in 2011 and thereafter.  The discount rate used to value the accumulatedbenefit obligation is 6%.  The unfunded accumulated benefit obligation was $1.6million and $1.9 million at August 30, 2008 and August 25, 2007, respectively, and has been recorded as a liability in the consolidated financial statements asnon-current other liabilities.

 (8)      Other Income 

Othernon-operating income, net was $5.9 million, $1.5 million and $3.4 million inthe fiscal years 2008, 2007 and 2006, respectively.  Other non-operatingincome, net includes miscellaneous non-operating items of income and expensesuch as adjustments to unamortized loan costs as discussed in Note 2. *Basisof Presentation and Accounting Policies*, *Debt Issuance Costs,*adjustments to postretirement benefits costs as discussed in Note 7. *EmployeeCompensation and Benefits,* and gains or losses on the disposal of fixedassets as discussed in Note 2. *Basis of Presentation and AccountingPolicies, Property, Plant and Equipment,*and disclosed on the consolidatedstatements of cash flows.  Other non-operating income for fiscal year 2008includes approximately $3.4 million for the settlement of a lawsuit related tocorrugated packaging materials and about $1.3 million related to proceedsreceived in redemption of an investment interest in which NBP’s basis hadpreviously been written down to zero.          

 **(9)      Income Taxes **

Income tax expense includes thefollowing current and deferred provisions (dollars in thousands):

 

 

 

**53 weeks ended**

 

**52 weeks ended**

 

 

 

**August 30,**

**2008**

 

**August 25,**

**2007**

 

**August 26,**

**2006**

Current provision:

 

 

 

 

 

 

Federal

$

297 

 

$

1,098 

 

$

2,198 

 

State

638 

 

227 

 

437 

 

Foreign

18 

 

16 

 

12 

 

 

Total current tax expense

953 

 

1,341 

 

2,647 

 

 

 

 

 

 

 

 

Deferred provision:

 

 

 

 

 

 

Federal

625 

 

509 

 

(909)

 

State

193 

 

90 

 

(166)

 

Foreign

- 

 

- 

 

- 

 

 

Total deferred tax expense

818 

 

599 

 

(1,075)

 

 

 

 

 

 

 

 

 

 

Total income tax expense

$

1,771 

 

$

1,940 

 

$

1,572 

Income tax expense differed from the “expected” incometax (computed by applying the federal income tax rate of 35% to earnings beforeincome taxes) as follows (dollars in thousands):

 

 

**53 weeks ended**

 

**52 weeks ended**

 

 

**August 30,**

**2008**

 

**August 25,**

**2007**

 

**August 26,**

**2006**

Computed “expected” income tax expense

$

22,394 

 

$

4,055 

 

$

7,452 

Passthrough income

(21,321)

 

(2,068)

 

(6,118)

State taxes, net of federal

770 

 

210 

 

179 

Other

(72)

 

(257)

 

59 

 

Total income tax expense

$

1,771 

 

$

1,940 

 

$

1,572 

 

 

 F-26

 

 

 

U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

 

 

The tax effects oftemporary differences that give rise to significant portions of the deferredtax assets and deferred tax liabilities at August 30, 2008 and August 25, 2007 are presented below (dollars in thousands): 

 

Deferred tax assets:

**August 30,**

**2008**

 

**August 25,**

**2007**

 

Accounts receivable, due to allowance for doubtful accounts

$

119 

 

$

122 

 

Intangible assets

156 

 

102 

 

Self-insurance and workers compensation accruals

804 

 

1,611 

 

Accrued vacation pay and bonuses

10 

 

- 

 

Employee benefit accruals

10 

 

- 

 

 

Total gross deferred tax assets

1,099 

 

1,835 

Deferred tax liabilities:

 

 

 

 

Prepaid assets

4 

 

- 

 

Property, plant, and equipment, principally due to differences in depreciation

480 

 

402 

 

 

Total gross deferred tax liabilities

484 

 

402 

 

 

 

Net deferred tax assets

$

615 

 

$

1,433 

 

Net deferred tax assets and liabilitiesat August 30, 2008 and August 25, 2007 are included in the consolidated balancesheet as follows (dollars in thousands):

 

 

 

 

 

 

 

**August 30,**

 

**August 25,**

 

**2008**

 

**2007**

Other current assets

$

1,099 

 

$

1,835 

Other liabilities

484 

 

402 

 

$

615 

 

$

1,433 

 

 

 

 

 Deferred taxassets and liabilities relate primarily to the operations of National Carriers,Inc.

There was novaluation allowance provided for at August 30, 2008 and August 25, 2007.  NBP management believes that it is more likely than not that the resultsof future operations will generate sufficient taxable income to realize thedeferred tax assets. 

Beginning in calendar year 2008, some states in which NBPconducts business, modified their business taxes, using net income, or amodification of net income, as the basis.  The modification of these statetaxes necessitated the inclusion of approximately $0.7 million of thesebusiness taxes in income tax expense during fiscal year 2008 as compared to thesame period of last year.  

The Company adopted FIN 48 in the first quarter of fiscal year 2008.  Asa result of the adoption, tax reserves relating to the potentialrecharacterization of income from patronage sourced to non-patronage sourced inthe amount of approximately $0.5 million were reversed.

 (10)   Related PartyTransactions

All of the Company’s directors hold units of the Company. By virtue of their ownership of the units, each of these individuals is obligatedto deliver cattle to the Company. The amount and terms of the payments receivedby these individuals (or the entities they represent) for the delivery ofcattle are made on exactly the same basis as those received by other unitholdersof the Company for the delivery of their cattle.   

USPBfacilitates the delivery of cattle annually to NBP through its unitholders andassociates.  During the fiscal year ended August 30, 2008, USPB and its unitholders and associates provided approximately 19% of NBP’s cattlerequirements. During the fiscal years ended August 25, 2007, and August 26, 2006, USPB provided approximately 17% and 18%, respectively, of NBP’s cattlerequirements.  The purchase price for the cattle is determined by NBP’s pricinggrid, which, under the terms of the agreement with U.S. Premium Beef, must becompetitive with the pricing grids of NBP’s competitors and may not be lessfavorable than pricing grids offered to other suppliers.

 

F-27

 

 

 

U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

 

At August 30, 2008 and August 25, 2007, the Company had payables to unitholders in the amount of $0.2 million and $0.6 million,respectively.  The payable balance at August 25, 2007 is primarily related to the return of nondelivery penalties.  At August 30, 2008 and August 25, 2007 the Company had receivables from unitholders in the amount of $0.0 millionand $0.2 million, respectively.  The receivable balance at August 25, 2007 is primarily related to non-delivery penalties.  

NBP enteredinto various transactions with a company affiliated with NBPCo Holdings in theordinary course of business. Sales transactions were based upon prevailingmarket prices, and purchases were on terms no less favorable to NBP than wouldbe obtained from an unaffiliated party.  

At August 30, 2008 and August 25, 2007, the amounts due from Beef Products, Inc. (BPI) forsale of beef trimmings were approximately $4.9 million and $4.4 million,respectively.  At August 30, 2008 and August 25, 2007, the amounts due to Beef Products, Inc. for the purchase of processed lean beef were approximately $0.9million and $0.4 million, respectively.

In October2003, NBP entered into an aircraft lease agreement under which it leases abusiness jet aircraft from John R. Miller Enterprises III, L.L.C., a Utah limited liability company of which John R. Miller, NBP’s Chief Executive Officer, isthe beneficial owner. The term of the lease is 81 months. The monthly leasepayments will range from $25,400 in the first year of the lease to $45,380 inthe fourth year of the lease and thereafter, and are adjusted quarterly basedon the change in the three month LIBOR interest rate.  During the fiscal yearended August 30, 2008, NBP paid $0.7 million to lease the aircraft and paid$0.1 million into an engine replacement reserve account.  The funds in thereserve account are to be used to finance new engines installed on theaircraft. 

In December2004, NBP entered into an aircraft lease agreement under which it leases abusiness jet aircraft from John R. Miller Enterprises III, L.L.C., a Utah limited liability company of which John R. Miller, NBP’s Chief Executive Officer, isthe beneficial owner. The term of the lease is 72 months. This aircraftreplaces an aircraft leased from John R. Miller Enterprises, L.L.C. in March2001.  The base monthly lease payments will range from $35,400 in the firstyear of the lease to $45,380 in the fourth year of the lease and thereafter,and are adjusted quarterly based on the change in the three month LIBORinterest rate.  During the fiscal year ended August 30, 2008, NBP paid $0.7 million to lease the aircraft and paid $0.1 million into an engine replacementreserve account.  The funds in the reserve account are to be used to financenew engines installed on the aircraft.

In January2007, NBP entered into an agreement with BPI for BPI to manufacture and installa grinding system in one of NBP’s plants.  In accordance with the agreementwith BPI, NBP is to pay BPI a technology and support fee based on the number ofpounds of product produced using the grinding system.  The installation of thegrinding system was completed in fiscal year 2008.  During fiscal year 2008,NBP paid $0.7 million to BPI in technology and support fees.   

 (11)    Capital Sharesand Equities

LLC Structure

On August 18, 2004, the shareholders of U.S. Premium Beef, Ltd. approved the conversionof the cooperative into a Delaware LLC.  Under the new ownership structure,each share of common stock of the cooperative was converted to one unit ofClass A interest and one unit of Class B interest.  Immediately following theConversion, there were 691,845 units of Class A interests and 691,845 units ofClass B interests.  For a period to be determined by the board of directors,each Class A unit will be linked to its corresponding Class B unit and eachpair of linked units must, if transferred, be transferred together.  PatronageRefunds for Reinvestment in the cooperative were carried over at their faceamount into the LLC as Patronage Notices.  

 

F-28

 

 

 

U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

On June 1, 2006, U.S. Premium Beef’s majority owned subsidiary, NBP,completed the acquisition of the assets of Brawley Beef.  As a result of theacquisition, USPB issued 44,160 new Class A units and 44,160 new Class B unitsto Brawley Beef in exchange for 44,160 limited partnership units in NationalBeef California (NBC), a subsidiary of National Beef.  USPB then exchanged thelimited partnership units with National Beef for a higher ownership percentagein National Beef.  Immediately following the issuance, there were 736,005 unitsof Class A interests and 736,005 units of Class B interests.  

*Class AInterests*.  Holders of Class A interests are entitled to a pro rata shareof 33% of the profits and losses; to receive distributions of the Company’s netcash flow when declared by the board of directors; to participate in thedistribution of the Company’s assets in accordance with their positive capitalaccount balances if the Company dissolves or liquidates after payment of the PatronageNotices, and to vote on matters submitted to a vote of the Company’s Class A unitholders. Holders of Class A interests are committed under Uniform Cattle Delivery andMarketing Agreements to deliver one head of cattle to the Company annually foreach unit held. 

*Class BInterests*.  Holders of Class B interests are entitled to a pro rata shareof 67% of the profits and losses; to receive distributions of the Company’s netcash flow when declared by the board of directors; to participate in thedistribution of the Company’s assets in accordance with their positive capitalaccount balances if the Company dissolves or liquidates after the payment ofthe Patronage Notices, and to vote on matters submitted to a vote of theCompany’s Class B unitholders.  Holders of Class B interests have nocattle delivery commitment.

*Patronage Notices*.  Patronage Notices do not constitute units or membership interests inthe Company, and holders will not be unitholders or members of the Company byvirtue of holding Patronage Notices. As was the case in the cooperative, PatronageNotices will be paid by the Company at such time and in such amounts as may bedetermined by the board of directors in its sole and absolute discretion. Uponliquidation, holders of Patronage Notices will be paid before Holders of ClassA and Class B interests.  Patronage Notices carry no other or additionalrights.

(12)     MinorityInterest

At any time after certain dates, the earliest being July 31, 2008, thelatest being July 31, 2011, certain members of NBP management and/or NBPCoHoldings, LLC have the right to request that NBP repurchase their interests,the value of which is to be determined by a mutually agreed appraisal process.If NBP is unable to effect the repurchase within a specified time, therequesting member(s) have the right to cause a sale process to commence.  TheCompany accounts for changes in the redemption value of these interests byaccreting the change in value over the current period through the earliestredemption date of the respective interests.  At August 30, 2008, the value of the minority interest in National Beef was determined to be $220.3 million,which was in excess of its carrying value.  Accordingly, the carrying value ofthe minority interest in National Beef increased by approximately $34.5 millionthrough accretion during the fiscal year ended August 30, 2008, resulting in a carrying value of $186.5 million, which is included in the accompanyingConsolidated Balance Sheet as of August 30, 2008.

Generallyaccepted accounting principles require the Company to determine the fair valueof the minority owners’ interest at the end of each reporting period.  Thischange in fair value is accreted over the redemption period as discussedabove.   The Company uses  Stern Brothers ValuationAdvisors, to assist management in measuring fair value of the minority owners’interest.  Key assumptions in determining the fair value include the valueoffered by JBS under the MIPA, management’s estimate of the probability of theMIPA reaching a successful conclusion, valuation multiples of publicly tradedcompanies in the same or similar industries, management’s projections of futurecash flows, and the discount rate applied to the projected future cash flows.

 

 

F-29

 

 

 

U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

 

 

Theredemption value of the minority interest in NBP at August 30, 2008, increased by approximately $148.2 million compared to the value at August 25, 2007 primarily as a result of the MIPA that was entered into on February 29, 2008 with JBS.  Under the MIPA, JBS will acquire all of the outstanding membershipinterests in NBP for an aggregate value of $560.0 million.  The value alsosignificantly increased as a result of the increased operating results of theNBP in fiscal year 2008 as compared to fiscal year 2007 and an associatedincrease in management’s projections of future cash flows.  

The U.S. DoJ,state attorneys general from seventeen states, R-CALF, and OCM filed civilantitrust suits seeking a permanent injunction of the MIPA.  Although thesesuits are being vigorously contested by USPB, NBP, and JBS, the fair value ofthe capital subject to redemption could be significantly impacted if the MIPAis unable to be successfully completed.  Offsetting the change in theredemption value of the minority interest is a corresponding change in members’capital.   (See Note 4 for further discussion of the MIPA.)

 (13)    LegalProceedings

NBP’s wholly owned subsidiary, National Carriers, Inc., has variousindependent contractor drivers who are involved in accidents from time to time,which in the aggregate could result in a material liability for NBP.

NBP is a party to a number of other lawsuits and claims arising out ofthe operation of its business. Management believes the ultimate resolution ofsuch matters should not have a material adverse effect on NBP’s financialcondition, results of operations or liquidity.

The U.S. DoJ, joined by state attorneys general from seventeen states (Arizona,Colorado, Connecticut, Iowa, Kansas, Minnesota, Mississippi, Missouri, Montana,New Mexico, North Dakota, Ohio, Oklahoma, Oregon, South Dakota, Texas, and Wyoming), filed a civil antitrust suit against JBS and NBP on October 20, 2008 in theU.S. District Court for the Northern District of Illinois, Eastern Division,seeking a permanent injunction against the proposed acquisition of NPB by JBS,along with an award in the amount of their costs and attorneys’ fees.  The DoJis alleging that the proposed acquisition would substantially lessencompetition in the purchase of fed cattle in the High Plains and the Southwestand in the production and sales of USDA-graded box beef in the U.S. generally, in violation of Section 7 of the Clayton Act.  USPB, JBS and NBP intend tovigorously contest this attempt to block the acquisition.  No date has been set by the Court for trial.

On November 13, 2008, R-CALF and OCM filed a civil antitrust suit againstJBS and NBP in the U.S. District Court for the Northern District ofIllinois, Eastern Division, seeking a permanent injunction against the proposedacquisition of NBP by JBS, along with an award in the amount of their costs andattorneys’ fees.  R-CALF and OCM are alleging that the proposed acquisitionwould substantially lessen competition in the purchase of fed cattle in theHigh Plains and the Southwest and in the production and sales of USDA-gradedboxed beef in the U.S. generally, in violation of Section 7 of the ClaytonAct.  USPB, JBS and NBP intend to vigorously contest this attempt to block theacquisition.  No date has been set by the Courtfor trial.  

 

(14)     BusinessSegments

In June of 1997, the Financial AccountingStandards Board issued Statement of Financial Accounting Standards No. 131(SFAS 131), *Disclosures about Segments of an Enterprise and RelatedInformation*. SFAS 131 establishes annual and interim reporting standardsfor operating segments of a company. It also requires entity‐widedisclosures about the products and services an entity provides, the materialcountries in which it holds assets and reports revenues, and its majorcustomers. USPB is not organized by multiple operating segments for the purposeof making operating decisions or assessing performance. Accordingly, USPBoperates in one operating segment and reports only certain enterprise‐widedisclosures.

CustomerConcentration

In the fiscalyear ended August 30, 2008, one customer with its consolidated subsidiariesrepresented 7.8% of total sales, with no other customer representing more than3.8% of total sales.  In the fiscal year ended August 25, 2007, one customer with its consolidated subsidiaries represented 6.8% of total sales, with no othercustomer representing more than 3.6% of total sales.  In the fiscal year ended August 26, 2006, one customer with its consolidated subsidiaries represented 7.9% of totalsales, with no other customer representing more than 3.0% of total sales. 

 

 

F-30

 

 

 

U.S. PREMIUM BEEF, LLC AND SUBSIDIARIES

Notes to ConsolidatedFinancial Statements

 

 

Salesto Foreign Countries

NBP had sales outside the United States of America inthe fiscal years ended August 30, 2008, August 25, 2007, and August 26, 2006 ofapproximately $675.1 million, $561.9 million, and $309.7 million, respectively.No single country accounted for more than 3% of total sales. The amount ofassets maintained outside the United States of America is not material.

(15)     QuarterlyResults (Unaudited)

Selected quarterly financial data for fiscalyears 2008 and 2007 is set forth below (dollars in thousands, except per unitdata):

 

 

 

 

 

 

 

 

**Basic**

 

**Diluted**

 

 

 

 

**Operating**

 

**Net**

 

**Earnings /**

 

**Earnings /**

 

 

 

 

**Income**

 

**Income**

 

**(Loss) Per**

 

**(Loss) Per**

 

 

**Net Sales**

 

**(Loss)**

 

**(Loss)**

 

**Linked Unit**

 

**Linked Unit**

2008 quarterly results:

 

 

 

 

 

 

 

 

 

 

November 24, 2007

$

1,398,102 

 

$

(16,078)

 

$

(13,712)

 

$

(18.65)

 

$

(18.65)

 

February 23, 2008

1,305,950 

 

(4,211)

 

(7,550)

 

$

(10.27)

 

$

(10.27)

 

May 31, 2008

1,529,624 

 

77,902 

 

39,282 

 

$

53.42 

 

$

52.64 

 

August 30, 2008

1,613,616 

 

89,187 

 

44,191 

 

$

60.09 

 

$

59.22 

 

 

$

5,847,292 

 

$

146,800 

 

$

62,211 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2007 quarterly results:

 

 

 

 

 

 

 

 

 

 

November 25, 2006

$

1,273,025 

 

$

(15,360)

 

$

(13,075)

 

$

(17.78)

 

$

(17.78)

 

February 24, 2007

1,313,319 

 

7,026 

 

(1,616)

 

$

(2.20)

 

$

(2.20)

 

May 26, 2007

1,479,676 

 

22,575 

 

7,035 

 

$

9.57 

 

$

9.42 

 

August 25, 2007

1,512,513 

 

41,774 

 

17,301 

 

$

23.53 

 

$

23.16 

 

 

$

5,578,533 

 

$

56,015 

 

$

9,645 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F-31

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