Cal-Maine Foods
CALM
#3741
Rank
$3.61 B
Marketcap
$76.24
Share price
0.08%
Change (1 day)
-15.36%
Change (1 year)

Cal-Maine Foods - 10-Q quarterly report FY


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1
UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 10-Q

(mark one)

[X] Quarterly report pursuant to Section 13 or 15(d) of the Securities
Exchange Act of 1934

For the quarterly period ended November 27, 1999

OR

[ ] Transition report pursuant to Section 13 or 15(d) of the Securities
Exchange Act of 1934

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

Commission file number: 000-04892

CAL-MAINE FOODS, INC.
(Exact name of registrant as specified in its charter)

DELAWARE 64-0500378
(State or other Jurisdiction of (I.R.S. Employer Identification No.)
Incorporation or Organization)

3320 WOODROW WILSON AVENUE, JACKSON, MISSISSIPPI 39209
(Address of principal executive offices) (Zip Code)

(601) 948-6813
(Registrant's telephone number, including area code)

Indicate by check mark whether the registrant: (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to such
filing requirements for the past 90 days.

Yes X No
--- ---

Number of shares outstanding of each of the issuer's classes of common
stock (exclusive of treasury shares), as of December 25, 1999.

Common Stock, $0.01 par value 11,173,388 shares

Class A Common Stock, $0.01 par value 1,200,000 shares
2


CAL-MAINE FOODS, INC.

INDEX

<TABLE>
<CAPTION>
PAGE
PART I. FINANCIAL INFORMATION NUMBER
<S> <C> <C> <C>
Item 1. Condensed Consolidated Financial Statements

Condensed Consolidated Balance Sheets -
November 27, 1999 and May 29, 1999 3

Condensed Consolidated Statements of Operations -
Three Months and Six Months Ended
November 27, 1999 and November 28, 1998 4

Condensed Consolidated Statements of Cash Flow -
Six Months Ended November 27, 1999 and
November 28, 1998 5

Notes to Condensed Consolidated Financial Statements 6

Item 2. Management's Discussion and Analysis of
Financial Condition and Results of Operations 7

Item 3. Quantitative and Qualitative Disclosures of Market Risk 11

PART II. OTHER INFORMATION

Item 6. Exhibits and Reports on Form 8-K 12


Signatures 13
</TABLE>
3



PART I. FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

CAL-MAINE FOODS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED BALANCE SHEETS
(IN THOUSANDS, EXCEPT SHARE AMOUNTS)

<TABLE>
<CAPTION>
November 27, 1999 May 29, 1999
------------------------------------------
(unaudited) (Note 1)
<S> <C> <C>
ASSETS
Current assets:
Cash and cash equivalents $ 7,778 $ 36,198
Accounts receivable, net 22,245 14,617
Recoverable federal and state income taxes 3,858 -
Inventories 46,623 38,353
Prepaid expenses and other current assets 436 771
------------------------------------------
Total current assets 80,940 89,939

Notes receivable and investments 7,101 7,468
Goodwill 3,854 4,260
Other assets 3,175 2,104

Property, plant and equipment 226,837 184,354
Less accumulated depreciation (81,236) (74,443)
------------------------------------------
145,601 109,911
------------------------------------------
TOTAL ASSETS $ 240,671 $ 213,682
==========================================

LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
Notes payable to banks $ 7,500 $ -
Accounts payable and accrued expenses 30,817 27,026
Current maturities of long-term debt 4,891 4,118
Current deferred income taxes 10,294 10,294
------------------------------------------
Total current liabilities 53,502 41,438

Long-term debt, less current maturities 104,463 79,886
Deferred expenses 1,489 1,489
Deferred income taxes 9,599 10,285
------------------------------------------
Total liabilities 169,053 133,098

Stockholders' equity:
Common stock $0.01 par value per share:
Authorized shares - 30,000,000
Issued and outstanding shares - 17,565,200 at November 27, 176 176
1999 and May 29, 1999
Class A common stock $0.01 par value: authorized, issued 12 12
and outstanding 1,200,000 shares
Paid-in capital 18,784 18,784
Retained earnings 63,126 71,525
Common stock in treasury - 6,371,312 shares at November (10,480) (9,913)
27, 1999 and 6,257,712 shares at May 29, 1999
------------------------------------------
Total stockholders' equity 71,618 80,584
------------------------------------------
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 240,671 $ 213,682
==========================================
</TABLE>

See notes to condensed consolidated financial statements.


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CAL-MAINE FOODS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(IN THOUSANDS, EXCEPT PER SHARE AMOUNTS)
UNAUDITED

<TABLE>
<CAPTION>
13 Weeks Ended 26 Weeks Ended
November 27, 1999 November 28, 1998 November 27, 1999 November 28, 1998
--------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
Net sales $ 71,054 $ 77,948 $ 130,109 $ 146,733
Cost of sales 64,387 60,645 121,709 123,349
--------------------------------------------------------------------------------
Gross profit 6,667 17,303 8,400 23,384
Selling, general and
administrative 9,612 9,286 18,708 18,221
--------------------------------------------------------------------------------
Operating income (loss) (2,945) 8,017 (10,308) 5,163
Other income (expense):
Interest expense, net (1,577) (875) (2,608) (1,492)
Other 245 (346) 134 (155)
--------------------------------------------------------------------------------
(1,332) (1,221) (2,474) (1,647)
--------------------------------------------------------------------------------
Income (loss) before income
taxes (4,277) 6,796 (12,782) 3,516
Income tax expense (benefit) (1,545) 2,542 (4,686) 1,349
--------------------------------------------------------------------------------
NET INCOME (LOSS) $ (2,732) $ 4,254 $ (8,096) $ 2,167
================================================================================
Net income (loss) per common
share:
Basic $ (.22) $ .32 $ (.65) $ .17
================================================================================
Diluted $ (.22) $ .32 $ (.65) $ .16
================================================================================
Weighted average shares
outstanding:
Basic 12,403 13,115 12,427 13,131
================================================================================
Diluted 12,403 13,252 12,427 13,284
================================================================================
</TABLE>


See notes to condensed consolidated financial statements.


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CAL-MAINE FOODS, INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(IN THOUSANDS)
UNAUDITED



<TABLE>
<CAPTION>
26 Weeks Ended
November 27, 1999 November 28, 1998
-----------------------------------------
<S> <C> <C>
Cash flows provided by (used in) operating activities $ (9,095) $ 9,631

Cash flows from investing activities:
Purchases of property, plant and equipment (1,641) (2,251)
Construction of production facilities (9,462) (3,860)
Purchases of shell egg production and processing business (36,205) -
Payments received on notes receivable and from investments 1,186 339
Increase in note receivable, investments and other assets (787) (1,125)
Net proceeds from sale of property, plant and equipment 14 3,655
-----------------------------------------
Net cash used in investing activities (46,895) (3,242)

Cash flows from financing activities:
Notes payable to banks 7,500 -
Long-term borrowings 23,445 6,350
Principal payments on long-term debt and capital leases (2,505) (2,436)
Purchases of common stock for treasury (567) (302)
Payment of dividends (303) (273)
-----------------------------------------
Net cash provided by financing activities 27,570 3,339
-----------------------------------------
Increase (decrease) in cash and cash equivalents (28,420) 9,728

Cash and cash equivalents at beginning of period 36,198 41,126
-----------------------------------------
Cash and cash equivalents at end of period $ 7,778 $ 50,854
=========================================
</TABLE>

See notes to condensed consolidated financial statements.


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CAL-MAINE FOODS, INC. AND SUBSIDIARIES
Notes to Condensed Consolidated Financial Statements
(in thousands, except share amounts)
November 27, 1999
(unaudited)

1. Presentation of Interim Information

The accompanying unaudited condensed consolidated financial
statements have been prepared in accordance with generally accepted accounting
principles for interim financial information and with the instructions to Form
10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of
the information and footnotes required by generally accepted accounting
principles for complete financial statements. In the opinion of the management,
all adjustments (consisting of normal occurring accruals) considered necessary
for a fair presentation have been included. Operating results for the
three-month and six-month periods ended November 27, 1999 are not necessarily
indicative of the results that may be expected for the year ended June 3, 2000.

The balance sheet at May 28, 1999 has been derived from the audited
financial statements at that date but does not include all of the information
and footnotes required by generally accepted accounting principles for complete
financial statements.

For further information, refer to the consolidated financial
statements and footnotes thereto included in Cal-Maine Foods, Inc.'s annual
report on Form 10-K for the fiscal year ended May 28, 1999.

2. Inventories

Inventories consisted of the following:

<TABLE>
<CAPTION>
November 27, 1999 May 29, 1999
----------------------------------------
<S> <C> <C>
Flocks $29,263 $24,662
Eggs and egg products 3,418 2,471
Feed and supplies 10,558 7,847
Livestock 3,384 3,373
----------------------------------------
$46,623 $38,353
========================================
</TABLE>

3. Acquisition

In September 1999, Cal-Maine Foods, Inc. purchased substantially all
of the assets and assumed certain liabilities of Smith Farms, Inc.
and certain related companies ("Smith Farms") for cash of $36.2
million. The assets purchased were Smith Farms' egg production and
processing businesses in Texas and Arkansas, and included
approximately 3.9 million laying hens and growing pullets. The cash
purchase price of the acquisition was provided from current working
capital. The Company intends to obtain long-term financing on
certain of the Smith assets.

4. Long-Term Debt

In September 1999, the Company and one of its lenders agreed to
additional financing of $16.0 million, a commitment of an additional
$15.0 million over the next two years for construction purposes, and
revised terms for approximately $9.3 million in existing long-term
debt. The additional funding of $16.0 million will have an average
life of approximately 10.6 years and an interest rate of 8.26%. The
revised terms for the $9.3 million debt will go into effect in
December 2003 and include a 15-year amortization. The debt is
secured by certain assets located in Ohio, Kentucky, and Tennessee.



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ITEM 2. MANAGEMENTS'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS

OVERVIEW

The Company is primarily engaged in the production, cleaning,
grading, packing, and sale of fresh shell eggs. The Company's fiscal year end is
the Saturday closest to May 31.

The Company's operations are fully integrated. It owns facilities to
hatch chicks, grow pullets, manufacture feed, and produce, process, and
distribute shell eggs. The Company currently is the largest producer and
distributor of fresh shell eggs in the United States. The shell egg segment
sales, including feed sales to outside egg producers, accounted for 98% of the
Company's net sales. The Company primarily markets its shell eggs in the
southwestern, southeastern, mid-western and mid-Atlantic regions of the United
States. Shell eggs are sold directly by the Company primarily to national and
regional supermarket chains.

The Company currently uses contract producers for approximately 23%
of its total egg production. Contract producers operate under agreements with
the Company for the use of their facilities in the production of shell eggs by
layers owned by the Company, which owns the eggs produced. Also, shell eggs are
purchased, as needed, from outside producers for resale by the Company.

The Company's operating income or loss is significantly affected by
wholesale shell egg market prices, which can fluctuate widely and are outside of
the Company's control. Retail sales of shell eggs are greatest during the fall
and winter months and lowest during the summer months. Prices for shell eggs
fluctuate in response to seasonal factors and an increase in egg demand during
the winter months.

The Company's cost of production is materially affected by feed
costs, which average about 60% of Cal-Maine's' total farm egg production cost.
Changes in feed costs result in changes in the Company's cost of goods sold. The
cost of feed ingredients is affected by a number of supply and demand factors
such as crop production and weather, and other factors, such as the level of
grain exports, over which the Company has little or no control.


7
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RESULTS OF OPERATIONS

The following table sets forth, for the periods indicated, certain
items from the Company's Condensed Consolidated Statements of Operations
expressed as a percentage of net sales.

<TABLE>
<CAPTION>
Percentage of Net Sales
13 Weeks Ended 26 Weeks Ended
Nov. 27, 1999 Nov. 28, 1998 Nov. 27, 1999 Nov. 28, 1998
-----------------------------------------------------------------------------------------------
<S> <C> <C> <C> <C>
Net sales 100.0 % 100.0 % 100.0 % 100.0 %
Cost of sales 90.6 77.8 93.5 84.1
-----------------------------------------------------------------------------------------------
Gross profit 9.4 22.2 6.5 15.9
Selling, general &
administrative 13.5 11.9 14.4 12.4
-----------------------------------------------------------------------------------------------
Operating income (loss) (4.1) 10.3 (7.9) 3.5
Other expense (1.9) (1.6) (1.9) (1.1)
-----------------------------------------------------------------------------------------------
Income (loss) before taxes (6.0) 8.7 (9.8) 2.4
Income tax expense (benefit) (2.2) 3.3 (3.6) .9
-----------------------------------------------------------------------------------------------
Net income (loss) (3.8) % 5.4 % (6.2) % 1.5 %
===============================================================================================
</TABLE>


NET SALES

Net sales for the second quarter of fiscal 2000 were $71.1 million,
a decrease of $6.9 million, or 8.8% as compared to net sales for the second
quarter of fiscal 1999. Although the total dozens of eggs sold increased in the
current quarter, egg selling prices were down significantly as compared with
prices a year ago. Dozens sold for the current quarter were 131.8 million dozen,
an increase of 24.5 million dozen, or 22.8% as compared to the second quarter of
last year. The Smith Farms acquisition in September 1999 and the Hudson Brothers
acquisition in May 1999 accounted for 21% of total dozens produced in the
current quarter and, excluding outside egg purchases, most of the increase in
dozens sold. The Company's net average selling price per dozen for the fiscal
2000 second quarter was $.500, compared to $.660 for the second quarter of last
year, a decrease of 24.1%. The Company's net average selling price per dozen is
the average selling price for all sizes and grades of shell eggs, including
non-graded egg sales, breaking stock and undergrades. Although domestic demand
was good, increased egg supply and weak export demand caused egg prices to
decrease during the second quarter of this fiscal year. Feed sales to outside
producers also decreased for the current quarter as a result of lower cost of
feed ingredients which brought market prices for feed down.

Net sales for the twenty-six weeks ended November 27, 1999 were
$130.1 million, a decrease of $16.6 million, or 11.3 %, as compared to the same
period last fiscal year. As in the current quarter discussed above, an increase
in dozens sold was offset by a sharp decrease in egg selling prices. Dozens sold
for the current 26 week period were 241.1 million as compared to 213.6 million
for last fiscal year, an increase of 12.8%. The recent acquisitions accounted
for 15% of total dozens produced. For the current 26 week period, the Company's
net average selling price per dozen was $.498, compared to $.617 per dozen last
fiscal year, a decrease of $.119 per dozen, or 19.3%. As discussed above,
increased egg supply and weak export demand were the primary cause of reduced
egg market prices.

COST OF SALES

Total cost of sales for the second quarter ended November 27, 1999
was $64.4 million, an increase of $3.7 million, or 6.2%, as compared to the cost
of sales of $60.6 million for last year's second quarter. The increase is the
net result of an increase in total dozens sold and a decrease in feed cost per
dozen produced. As discussed above, dozens sold for the current quarter
increased 24.5 million dozens, or 22.8% above last year's second quarter. Of the
24.5 million dozens sold increase, 7.7 million dozens were purchased from
outside egg producers. However, during weak egg market conditions, such as in
the current fiscal year, the Company is able to purchase outside eggs at more
favorable net prices which mitigates the normally higher cost of purchasing eggs
from outside sources. Feed cost for the second quarter ended November 27, 1999
was $.179


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per dozen as compared to last fiscal years cost per dozen of $.189, a decrease
of 5.3%. Although total dozens sold increased and cost per dozen sold improved,
the sharp drop in egg selling prices resulted in a decrease in gross profit from
22.2% of net sales for the quarter ended November 28, 1998, to 9.4%.

For the twenty-six week period ended November 27, 1999, total cost
of sales was $121.7 million, a decrease of $1.6 million, or 1.3% as compared to
the cost of sales of $123.3 million for last year. The decrease is the result of
lower feed cost per dozen and an increase in dozens purchased from outside
producers. Feed cost for the current 26 weeks was $.179 per dozen, compared to
$.198 per dozen for last year, a decrease of $.019 per dozen, or 9.6%. Dozens
sold for the current 26 weeks are 27.5 million dozens higher than last year. Of
this increase, 11.7 million dozens were purchased from outside egg producers. As
discussed above, the Company was able to make these purchases at more favorable
net prices. These decreases in cost of sales were not enough to cover the drop
in egg selling prices, and the net result was a decrease in gross profit from
15.9% of net sales for last year to 6.5% for the current fiscal year.

SELLING, GENERAL AND ADMINISTRATIVE EXPENSES

Selling, general and administrative expense for the second quarter
ended November 27, 1999 was $9.6 million, an increase of $326,000 or 3.5%, as
compared to the $9.3 million for last fiscal year's second quarter. The increase
is the net result of an increase in selling, general and administrative expense
of $826,000 in the current quarter and a one-time charge of $500,000 incurred in
the second quarter of last fiscal year. The $500,000 charge last year was for
costs to phase out and prepare for disposition of a production and distribution
facility and a feed mill. The production facility has been phased out and
distribution was recently ceased. The feed mill was sold in the last fiscal
year. For the current fiscal second quarter, selling and administrative expenses
have increased $218,000 over last year and delivery expense has increased
$608,000 over last year. The acquisitions made during the current year and
increased dozens sold are the primary causes for the increased expense. On a
dozens sold basis, selling, general and administrative expense has decreased
almost $.01 per dozen for the current quarter. As a percent of net sales,
selling, general and administrative expense increased from 11.9% for fiscal 1999
to 13.5% for the current fiscal second quarter.

For the twenty-six weeks ended November 27, 1999, selling, general
and administrative expense was $18.7 million, an increase of $500,000, or 2.7%,
as compared to $18.2 million for the same period last fiscal year. The increase
is the net result of an increase of $1.0 million in selling, general and
administrative expense for the current fiscal year and the $500,000 one-time
charge discussed above. For the current fiscal year, selling and administrative
expenses have increased $200,000 over last year and delivery expense has
increased $800,000 over last year. On a dozens sold basis, selling, general and
administrative expense has decreased $.005 per dozen for the current fiscal
period. As a percent of net sales, selling, general and administrative expense
increased from 12.4% for last year to 14.4% for the current year.

OPERATING INCOME

As the result of the above, an operating loss of $2.9 million was
incurred for the second quarter ended November 27, 1999, as compared to an
operating income of $8.0 million for last fiscal year's comparable quarter. As a
percent of sales, the current fiscal 2000 quarter had a 4.1% operating loss,
compared to a 10.3% operating income for last year.

For the twenty-six weeks ended November 27, 1999, an operating loss
of $10.3 million was incurred, compared to a $5.2 million operating income for
last fiscal year. As a percent of net sales, the current fiscal period had a
7.9% operating loss, compared to a 3.5% operating income for last year.

OTHER EXPENSE

Other expense for the second quarter ended November 27, 1999 was $
1.3 million, an increase of $100,000, or 8%, as compared to the second quarter
last fiscal year. For the current quarter, net interest expense increased
$700,000 and other income increased $600,000 over last year. Net interest
expense increased as the result of increased long-term borrowing and a decrease
in interest income due to lower cash equivalent investments. Last year's second
quarter incurred $200,000 in uninsured losses and $400,000 losses on disposal of
fixed assets. As a percent of net sales, other expense was 1.9% for the current
fiscal second quarter, compared to 1.6% last year.


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For the twenty-six weeks ended November 27, 1999, other expense was
$2.5 million, an increase of $900,000, or 56.3%, as compared to an expense of
$1.6 million for last year. For the current period, net interest expense
increased $1.1 million and other income increased over $200,000. The increases
resulted from the same activities as mentioned above in the current quarter. As
a percent of net sales, other expense was 1.9% for the current fiscal period, as
compared to 1.1% for last year.

INCOME TAXES

As a result of the above, the Company's pre-tax loss was $4.3
million for the quarter ended November 27, 1999, compared to pre-tax income of
$6.8 million for last year's quarter. For the current quarter, an income tax
benefit of $1.5 million was recorded with an effective tax rate of 36.1%, as
compared to an income tax expense of $2.5 million with an effective rate of
37.4% for last year's comparable quarter.

For the twenty-six week period ended November 27, 1999, the
Company's pre-tax loss was $12.8 million, compared to pre-tax income of $3.5
million for last year. For the current twenty-six week period, an income tax
benefit of $4.7 million was recorded with an effective tax rate of 36.7%, as
compared to an income tax expense of $1.3 million with an effective rate of
38.4% for last years comparable period.

NET INCOME (LOSS)

Net loss for the second quarter ended November 27, 1999 was $2.7
million, or $.22 per basic share, compared to net income of $4.3 million, or
$.32 per basic share for last fiscal year's second quarter.

For the twenty-six week period ended November 27, 1999, net loss was
$8.1 million, or $.65 per basic share, compared to last fiscal year's net income
of $2.2 million, or $.17 per basic share for last years comparable

period.

CAPITAL RESOURCES AND LIQUIDITY

The Company's working capital at November 27, 1999 was $27.4
million, compared to $48.5 million at May 29, 1999. The Company's need for
working capital generally is highest in the first and last fiscal quarters
ending in August and May, respectively, when egg prices are normally at seasonal
lows. Seasonal borrowing needs frequently are higher during these periods than
during other fiscal periods. The Company had an unused $35 million line of
credit with three banks at November 27, 1999. The Company's long-term debt at
that date, including current maturities and capitalized lease obligations,
totaled $109.4 million.

Substantially all trade receivables collateralize the Company's line
of credit, and property, plant and equipment collateralize the Company's
long-term debt. The Company is required by certain provisions of these loan
agreements to (1) maintain minimum levels of working capital and net worth; (2)
limit dividends, capital expenditures, lease obligations and additional
long-term borrowings; and (3) maintain various current, cash-flow, and interest
coverage ratios, among other restrictions. The Company was in compliance with
these provisions at November 27, 1999. Under certain of the loan agreements, the
lenders have to option to require the prepayment of any outstanding borrowings
in the event of a change in the control of the Company.

For the twenty-six weeks ended November 27, 1999, $9.1 million in
net cash was used in operating activities. This compares to $9.6 million in net
cash that was provided by operating activities for the comparable period last
fiscal year. In the current twenty-six week period, $1.6 million was used for
purchases of property, plant and equipment, $9.5 million used for construction
projects, and $36.2 million used in acquisition of a shell egg operation.
Approximately $567,000 was used for purchase of common stock, and $303,000 was
used for payment of dividends on the common stock. A net of $787,000 was used in
investments and other assets. Of the investments, the Company, as a 50% member,
invested $1.0 million in the construction of a joint venture egg operation in
Utah, Delta Egg Farm, LLC. Payments of $1.2 million were received on


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notes receivable and investments. Additional cash of $7.5 million was received
from bank notes, additional long-term borrowings of $23.5 million were received,
and repayments of $23.5 million were made on long-term debt. The net result was
a decrease in cash of $28.4 million.

In September 1999, the Company and one of its lenders agreed to
additional financing of $16.0 million, a commitment of $15.0 million over the
next two years for construction purposes, and revised terms for approximately
$9.3 million in existing long-term debt. The additional $16.0 million will have
an average life of approximately 10.6 years and an interest rate of 8.26%. The
revised terms for the $9.3 million debt will go into effect in December 2003 and
include a 15-year amortization. The debt is secured by certain assets located in
Ohio, Kentucky, and Tennessee.

For the comparable period last fiscal year, $2.3 million was used
for purchases of property, plant, and equipment, and $3.9 million used in
construction projects. The Company invested $900,000 in the Delta Egg Farm joint
venture egg operations in Utah. Net cash of $3.9 million was received from sales
of property, plant, and equipment, and from notes receivable. Additional
long-term borrowings of $6.4 million were received and repayments of $2.4
million were made. Approximately $600,000 was used in payment of stock dividends
and purchases of treasury stock. The net result was an increase in cash of $9.7
million

At November 27, 1999, the Company had expended, since the start of
the project, approximately $11.5 million for construction of new shell egg
production, processing and feed mill facilities in Waelder, Texas. The estimated
cost of construction is approximately $18.7 million with anticipated borrowings
in fiscal 2000 of approximately $10.4 million from an insurance company.

The Company has $2.9 million of deferred tax liability due to a
subsidiary's change from a cash basis to an accrual basis taxpayer on May 29,
1988. The Taxpayer Relief Act of 1997 provides that the taxes on the cash basis
temporary differences as of that date are generally payable over 20 years
beginning in fiscal 1999, or in full in the first fiscal year in which there is
a change in ownership control. Payment of the $2.9 million deferred tax
liability will reduce the Company's cash, but would not impact the Company's
statement of operations or reduce stockholder's equity, as these taxes have been
accrued and are reflected on the Company's balance sheet.

Forward Looking Statements. The foregoing statements contain
forward-looking statements, which involve risks, and uncertainties and the
Company's actual experience may differ materially from that discussed above.
Factors that may cause such a difference include, but are not limited to, those
discussed in "Factors Affecting Future Performance" below, as well as future
events that have the effect of reducing the Company's available cash balances,
such as unanticipated operating losses or capital expenditures related to
possible future acquisitions. Readers are cautioned not to place undue reliance
on forward-looking statements, which reflect management's analysis only as the
date hereof. The Company assumes no obligation to update forward-looking
statements. See also the Company's reports to be filed from time to time with
the Securities and Exchange Commission pursuant to the Securities Exchange Act
of 1934.

Factors Affecting Future Performance. The Company's future operating
results may be affected by various trends and factors beyond the Company's
control. These include adverse changes in shell egg prices and in the grain
markets. Accordingly, past trends should not be used to anticipate future
results and trends. Further, the Company's prior performance should not be
presumed to be an accurate indication of future performance.

ITEM 3. QUANTATIVE AND QUALITATIVE DISCLOSURES OF MARKET RISK

There have been no material changes in the market risk reported in
the Company's fiscal 1999 annual report on Form 10-K.


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PART II. OTHER INFORMATION

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K

a. Exhibits

Exhibit
Number Exhibit

10.11 Secured note purchase agreement dated September 28, 1999
among Cal-Maine Foods Inc., Cal-Maine Partnership, LTD,
and John Hancock Mutual Life Insurance Company, and John
Hancock Variable Life Insurance Company (exhibits, annexes
and disclosure schedules omitted)

27 Financial data schedule

b. Reports on Form 8-K

On October 14, 1999, the Company filed a report on Form 8-K, dated September 30,
1999, concerning the purchase of the Smith Farms' egg production and processing
business located in Texas and Arkansas. Information was provided in response to
Item 2. Financial information called for by Item 7 was provided in an amended
Form 8-K/A filed on December 13, 1999.


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SIGNATURES

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

CAL-MAINE FOODS, INC.
(Registrant)

Date: January 6, 2000 /s/ Bobby J.Raines
--------------------------------
Bobby J. Raines
Vice President/Treasurer
(Principal Financial Officer)

Date: January 6, 2000 /s/ Charles F. Collins
--------------------------------
Charles F. Collins
Vice President/Controller
(Principal Accounting Officer)


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