Hurco Companies
HURC
#9344
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$0.10 B
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$16.45
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Hurco Companies - 10-Q quarterly report FY


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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549


FORM 10-Q

(Mark One)

X Quarterly report pursuant to section 13 or 15(d) of the Securities
Exchange Act of 1934 for the quarterly period ended July 31, 1997
Transition report pursuant to section 13 or 15(d) of the Securities
Exchange Act of 1934 for the transition period from _________ to
---------.


Commission File No. 0-9143


HURCO COMPANIES, INC.
(Exact name of registrant as specified in its charter)

Indiana 35-1150732
(State or other jurisdiction of (I.R.S. Employer Identification Number)
incorporation or organization)

One Technology Way
Indianapolis, Indiana 46268
(Address of principal executive offices) (Zip code)

Registrant's telephone number, including area code (317) 293-5309
--------------


Indicate by check mark whether the Registrant (1) has filed all reports required
to be filed by Sections 13 or 15(d) of the Securities Exchange Act of 1934
during the preceding 12 months, and (2) has been subject to the filing
requirements for the past 90 days:
Yes X No


The number of shares of the Registrant's common stock outstanding as of
September 8, 1997 was 6,537,771.
HURCO COMPANIES, INC.
July 1997 Form 10-Q Quarterly Report


Table of Contents



Part I - Financial Information



Page
Item 1 Condensed Consolidated Financial Statements

Condensed Consolidated Statement of Operations -
Three months and nine months ended July 31, 1997 and 1996...3

Condensed Consolidated Balance Sheet -
As of July 31, 1997 and October 31, 1996 ...................4

Condensed Consolidated Statement of Cash Flows -
Three months and nine months ended July 31, 1997 and 1996...5

Notes to Condensed Consolidated Financial Statements ...........6


Item 2 Management's Discussion and Analysis of Financial
Condition and Results of Operations ............................9



Part II - Other Information



Item 1 Legal Proceedings .............................................13

Item 4 Submission of Matters to a Vote of Security Holders............14

Item 6 Exhibits and Reports on Form 8-K ..............................15


Signatures ..................................................................15
PART I - FINANCIAL INFORMATION

Item 1. Financial Statements


HURCO COMPANIES, INC.

CONDENSED CONSOLIDATED STATEMENT OF OPERATIONS
(In thousands, except per-share data)


Three Months Ended Nine Months Ended
July 31, July 31,
------- -------
1997 1996 1997 1996
------- -------
(unaudited) (unaudited)

Sales and service fees ........... $24,637 $23,039 $69,495 $72,358

Cost of sales and service ........ 17,462 16,051 48,992 51,664
------- ------- ------- -------

Gross profit ................ 7,175 6,988 20,503 20,694


Selling, general and
administrative expenses .......... 5,352 5,223 15,615 15,635
------- ------- ------- -------

Operating income ............ 1,823 1,765 4,888 5,059

Interest expense ................. 473 712 1,533 2,631

License fee income, net .......... 1,221 16 7,396 324

Other expense, net ............... 34 62 84 115
------- ------- ------- -------

Income before taxes ......... 2,537 1,007 10,667 2,637

Provision for foreign income taxes 3 50 917 83
------- ------- ------- -------

Net income ....................... $ 2,534 $ 957 $ 9,750 $ 2,554
======= ======= ======= =======

Earnings
per common share ............ $ .38 $ .16 $ 1.46 $ .45
======= ======= ======= =======

Weighted average common
shares outstanding .......... 6,690 5,920 6,675 5,679
======= ======= ======= =======


The accompanying notes are an integral part of the condensed consolidated
financial statements.
HURCO COMPANIES, INC.
CONDENSED CONSOLIDATED BALANCE SHEET
(Dollars in thousands, except per share data)
July 31, October 31,
1997 1996
ASSETS ............................................... (Unaudited) (Audited)
Current assets:
Cash and cash equivalents ....................... $ 2,117 $ 1,877
Accounts receivable ............................. 15,140 17,162
Inventories ..................................... 25,838 24,215
Other ........................................... 736 854
-------- --------
Total current assets ........................ 43,831 44,108
-------- --------
Long-term license fees receivable .................... 1,074 1,040
-------- --------
Property and equipment:
Land ............................................ 761 761
Building ........................................ 7,067 7,095
Machinery and equipment ......................... 11,483 12,662
Leasehold improvements .......................... 1,164 1,002
Less accumulated depreciation and amortization (11,122) (11,714)
-------- --------
9,353 9,806
-------- --------
Software development costs, less amortization ........ 4,183 3,792
Other assets ......................................... 1,553 1,004
-------- --------
$ 59,994 $ 59,750
======== ========
LIABILITIES AND SHAREHOLDERS' EQUITY
Current liabilities:
Accounts payable ................................ $ 9,483 $ 11,407
Accrued expenses ................................ 6,175 7,454
Accrued warranty expenses ....................... 1,534 1,425
Current portion of long-term debt ............... 3,036 3,050
-------- --------
Total current liabilities ................... 20,228 23,336
-------- --------
Non-current liabilities
Long-term debt .................................. 12,950 19,060
Deferred credits and other obligations .......... 1,400 1,213
-------- --------
Total non-current liabilities ............ 14,350 20,273
-------- --------

Shareholders' equity:
Preferred stock: no par value per share; 1,000,000
shares authorized; no shares issued ............. -- --
Common stock: no par value; $.10 stated value per
share; 12,500,000 shares authorized; and 6,537,571
and 6,531,871 shares issued , respectively .... 654 653
Additional paid-in capital ........................ 50,324 50,312
Accumulated deficit ............................... (20,458) (30,208)
Foreign currency translation adjustment ........... (5,104) (4,616)
-------- --------
Total shareholders' equity .................... 25,416 16,141
-------- --------
$ 59,994 $ 59,750
======== ========

The accompanying notes are an integral part of the condensed
consolidated financial statements.
HURCO COMPANIES, INC.
CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS
(Dollars in thousands)

Three Months Ended Nine Months Ended
July 31, July 31,
-------- --------
1997 1996 1997 1996
-------- --------
(unaudited) (unaudited)

Cash flows from operating activities:
Net income ................................. $2,534 $ 957 $9,750 $2,554
Adjustments to reconcile net income to net
cash provided by operating activities:
Depreciation and amortization ............ 502 517 1,433 2,075
Change in assets and liabilities:
(Increase) decrease in accounts receivable (231) 1,617 1,290 2,683
(Increase) decrease in inventories ....... 1,379 (1,174) (2,248) (745)
Increase (decrease) in accounts payable .. (800) 1,144 (1,844) 99
Increase (decrease) in accrued expenses .. 476 116 (807) (1,129)
Other .................................... (113) (231) 449 216
------- ------- -------- --------
Net cash provided by
operating activities ................... 3,747 2,946 8,023 5,753
-------- ------- -------- --------

Cash flows from investing activities:
Proceeds from sale of equipment ............ 23 1 106 33
Purchase of property and equipment ......... (244) (138) (493) (391)
Software development costs ................. (270) (397) (997) (1,065)
Other investments .......................... (11) (8) (429) 66
------- ------- -------- --------
Net cash provided by (used for)
investing activities ..................... (502) (542) (1,813) (1,357)
------- ------- -------- --------

Cash flows from financing activities:
Advances on bank credit facilities ......... 7,222 7,820 25,279 37,885
Repayment on bank credit facilities ........ (9,722)(11,482) (29,512)(42,632)
Repayment of term debt ..................... -- (3,140) (1,786) (5,090)
Proceeds from the issuance of common stock
and exercises of common stock options ..... 5 4,830 13 4,830
------- ------- -------- --------
Net cash provided by (used for)
financing activities ..................... (2,495) (1,972) (6,006) (5,007)
------- ------- -------- --------

Effect of exchange rate changes on cash ....... 229 26 36 (51)
------- ------- -------- --------
Net increase (decrease) in cash .......... 979 458 240 (662)

Cash and cash equivalents at beginning of period 1,138 952 1,877 2,072
-------- ------- ------- --------

Cash and cash equivalents at end of period .. $2,117 $1,410 $2,117 $1,410
======== ======= ======= ========

The accompanying notes are an integral part of the condensed consolidated
financial statements.
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
(Unaudited)

1. GENERAL

The condensed consolidated financial statements as of July 31, 1997 and 1996 are
unaudited but include all adjustments which the Company considers necessary for
a fair presentation of its financial position at those dates and its results of
operations and cash flows for the three months and nine months then ended. It is
suggested that these condensed consolidated financial statements be read in
conjunction with the financial statements and the notes thereto included in the
Company's Annual Report on Form 10-K for the year ended October 31, 1996.


2. LICENSE FEES


From time to time, the Company's wholly-owned subsidiary, IMS Technology, Inc.
("IMS") enters into agreements for the licensing of its interactive computer
numerical control (CNC) patents. License fees received in a lump sum under a
fully paid-up license are recognized in income, net of legal fees, expenses and
foreign taxes, if any, at the time the license agreement is executed. License
fees received in periodic installments that are contingent upon the continuing
validity of a licensed patent are recognized in income, net of legal fees,
expenses and foreign taxes, if any, over the life of the licensed patent.

During the third quarter ended July 31, 1997, the Company recorded license fee
income, net of expenses, aggregating approximately $1,221,000, nearly all of
which was attributable to two license agreements entered into during the
quarter. Pursuant to those agreements, IMS granted a fully paid-up license of
its interactive CNC patents to each of two manufacturers of machine tools and
CNC systems in exchange for a lump sum payment. One of those manufacturers had
been a defendant in the on-going litigation brought by IMS for infringement of
its interactive CNC patents and the license was entered into as part of a
settlement with that manufacturer.

3. PROVISION FOR FOREIGN INCOME TAXES

The provision for foreign income taxes includes $896,000 which represents
foreign withholding tax on a payment received in the second fiscal quarter of
1997 for a license fee settlement. The remainder of the expense is income tax
related to a foreign subsidiary.


4. HEDGING


The U.S. dollar equivalent notional amount of outstanding foreign currency
forward exchange contracts was approximately $8,501,450 as of July 31, 1997 and
$12,645,000 as of October 31, 1996. Deferred gains related to hedges of
intercompany sales commitments were approximately $200,000 as of July 31, 1997.
Contracts outstanding at July 31, 1997 mature at various times through February
28, 1998.
5.   EARNINGS PER SHARE

Earnings per share of common stock are based on the weighted average number of
common shares outstanding, which includes the effects of outstanding stock
options computed using the treasury stock method. Such common stock equivalents
totaled 154,000 and 141,000 shares for the three and nine month periods ended
July 31, 1997, respectively.

In February, 1997, the Financial Accounting Standards Board released Statement
of Accounting Standards No. 128, "Earnings Per Share" (SFAS 128), which changes
the method of computation of earnings per share (EPS). SFAS 128 replaces Primary
EPS with Basic EPS and replaces Fully Diluted EPS with Diluted EPS. Basic EPS,
unlike Primary EPS, does not consider dilution for potentially dilutive
securities. Diluted EPS uses an average share price for the period whereas Fully
Diluted EPS uses the greater of the average share price or end-of-period share
price. SFAS 128 is effective for fiscal 1998 and earlier adoption is not
permitted. Basic EPS computed under SFAS 128 for the three and nine months ended
July 31, 1997 was $.39 and $1.49, respectively. Diluted EPS computed under SFAS
128 for the three and nine months ended July 31, 1997 was $.38 and $1.46,
respectively.

6. ACCOUNTS RECEIVABLE

The allowance for doubtful accounts was $733,000 as of July 31, 1997 and
$785,000 as of October 31, 1996.


7. INVENTORIES


Inventories, priced at the lower of cost (first-in, first-out method) or market
are summarized below (in thousands):
July 31, 1997 October 31, 1996
Purchased parts and sub-assemblies $ 11,011 $ 12,354
Work-in-Process 1,189 1,942
Finished Goods 13,638 9,919
---------- --------
$ 25,838 $ 24,215
========== =========


8. SUBSEQUENT EVENTS


Subsequent to July 31, 1997, IMS granted a fully paid-up license of its
interactive CNC patent to each of three manufacturers of CNC systems in exchange
for lump sum payments, as a result of which the Company will recognize
additional license fee income, net of legal fees and foreign withholding taxes,
of approximately $1.7 million in the fourth quarter of fiscal 1997. One of the
parties was a defendant in the ongoing IMS patent infringement litigation.
Effective  September 8, 1997,  the  Company's  Bank Credit  Agreement and Senior
Notes Agreement were amended and restated. The principal terms of those
agreements, as amended and restated, are set forth below:

a) Bank Credit Agreement

The Company's bank credit agreement provides for a revolving, unsecured
credit facility expiring May 1, 2000, which permits borrowings, at any
one time outstanding, of up to $22.5 million (inclusive of outstanding
letters of credit of up to $12.0 million). Of such borrowings, up to
$5.0 million may be drawn in designated European currencies. The
agreement also provides for the continuation of the Company's term
loan, of which a balance of $1.25 million (the final installment) is
due and payable on September 30, 1997. Interest on all outstanding
borrowings will be payable at LIBOR plus an amount ranging from .75% to
2.0% based on a prescribed formula, or at the Company's option, prime.

The agreement requires the Company to maintain a specified minimum net
worth and establishes maximum leverage and fixed charge coverage
ratios. Cash dividends and redemptions of capital stock are permitted
subject to certain limitations. The Company is required to maintain
consolidated tangible net worth (as defined) of not less than $20.0
million plus (i) 50% of cumulative net income subsequent to April 30,
1997 and (ii) 75% of the net proceeds from sales of capital stock.
Total consolidated debt may not exceed 50% of consolidated
capitalization (defined as total debt plus consolidated tangible net
worth).



b) Senior Notes

At July 31, 1997, the Company had outstanding approximately $7.1
million of unsecured Senior Notes, bearing an interest rate of 10.87%,
of which approximately $1.8 million is due on December 1, 1997 and the
balance is due in equal annual installments through 2000.

Effective September 8, 1997, the interest rate on the Senior Notes was
reduced to 10.37% and the financial covenants were amended to conform
to those contained in the Company's amended and restated bank credit
agreement.



Item 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
OF OPERATIONS

The following discussion should be read in conjunction with the Condensed
Consolidated Financial Statements and Notes thereto appearing elsewhere herein.
Certain statements made in this report may constitute "forward-looking
statements". For a description of risks and uncertainties related to
forward-looking statements, see the Company's Annual Report on Form 10-K for the
year ended October 31, 1996.
RESULTS OF OPERATIONS

Three Months Ended July 31, 1997 Compared to Three Months Ended July 31, 1996

Sales and service fees for the third quarter of fiscal 1997 increased $1.6
million, or 7.0%, from the corresponding quarter of fiscal 1996, notwithstanding
the approximately $935,000 negative impact of a strengthening U.S. dollar when
translating foreign currency revenues into U.S. dollars for financial reporting
purposes.

Sales of CNC-operated machine tools in the third quarter of fiscal 1997 totaled
$16.4 million, an increase of $2.1 million, or 14.5%, from the corresponding
1996 period. Sales of CNC systems and software (which do not include systems and
software that are sold as an integral part of a machine tool) totaled $4.4
million in the third quarter of 1997, a decline of $174,000, or 3.7%, from the
corresponding 1996 period. Sales of service parts and service fees declined 7.3%
from the corresponding 1996 period, which is attributable to improvements in
recent years in the quality of the Company's products along with a transfer to
the Company's distributors in the United States of responsibility for certain
servicing activities.

The increase in sales of CNC-operated machine tools occurred both in the
domestic market where the increase totaled $896,000, or 17.0%, and in the
European market, where the increase totaled $2.1 million, or 26.9%, in spite of
the unfavorable effect of translating foreign currency sales. These increases
were offset, however, by a decrease of $932,000, or 78.7%, in South East Asia as
a result of adverse economic conditions in that region.


Gross profit as a percentage of sales for the third quarter of fiscal 1997 was
29.1% compared to 30.3% for the corresponding period in fiscal 1996. A reduction
in the effective margin on foreign sales due to the negative impact of
translating foreign currencies into U.S. dollars for financial reporting
purposes was substantially offset by the combined effects of an increased
percentage of higher-margin European sales in the total sales mix, increased
domestic and European sales of higher-margin products introduced in the latter
part of fiscal 1996, and increased sales of software options in connection with
sales of machine tools.

Interest expense for the third quarter of fiscal 1997 decreased approximately
$239,000, or 33.5%, from the amount reported for the corresponding 1996 period
primarily due to a substantial reduction in outstanding borrowings.
License  fee income  for the third  quarter of fiscal  1997,  which  represented
approximately 48.1% of income before taxes during that period compared to 1.5%
in the corresponding period in fiscal 1996, was attributable almost entirely to
two agreements entered into during the quarter by the Company's wholly-owned
subsidiary, IMS Technology, Inc. (IMS), pursuant to which it granted fully
paid-up licenses of its interactive CNC patent in exchange for lump sum payments
by the licensees. The Company also expects to recognize additional license fee
income of approximately $1.7 million, net of legal expenses and foreign
withholding taxes in the fourth quarter of fiscal 1997 as a result of three
additional patent license agreements entered into by IMS subsequent to July 31,
1997, all of which provide for lump sum payments to IMS. Also, as of July 31,
1997, additional license fees of approximately $1.2 million, net of legal fees,
related to previous license agreements, have been deferred and will be
recognized in income over the four-year remaining life of the licensed patent.
Further, under a license agreement with Siemens A.G., a principal supplier to
the Company, approximately $650,000 is expected to be received in future periods
in the form of discounts on purchases by the Company, which will be reflected as
a reduction of the cost of such purchases. Although settlements have been
reached with several of the defendants in the on-going IMS patent infringement
litigation, as a result of which those defendants have entered into license
agreements with IMS, the remaining defendants are continuing to contest the IMS
claims. IMS is continuing to pursue the litigation and is also engaged in
licensing discussions with other companies that are not in the litigation. There
can be no assurance that IMS will enter into license agreements with any of the
remaining defendants or any other companies, or that the terms of any future
license agreements will be similar to those previously entered into.

Net income increased by $1.6 million, and was approximately 2.6 times the
corresponding 1996 period, due primarily to increased revenues, the receipt of
license fees and a significant reduction in interest expense.

New order bookings during the third quarter of fiscal 1997 were $25.7 million,
an increase of approximately $1.8 million, or 7.6%, from the corresponding
period of fiscal 1996. The amount of new orders during the 1997 third quarter
was negatively impacted by approximately $713,000 due to the translation effects
of a stronger U.S. dollar on orders expressed in foreign currencies but compares
favorably to the $21.2 million and $22.9 million of new orders reported for the
first and second quarters of fiscal 1997, respectively. Although domestic
machine tool orders during the 1997 third quarter decreased slightly compared to
the corresponding 1996 period, the decrease was more than offset by an increase
in orders in the European market. International orders represented approximately
45% of new order bookings for the third quarter of fiscal 1997 compared to 50%
for the immediately preceding fiscal quarter and 42% for the third quarter of
fiscal 1996. Backlog at July 31, 1997 was $8.3 million compared to $7.5 million
at April 30, 1997.


Nine Months Ended July 31, 1997 Compared to Nine Months Ended July 31, 1996

Sales and service fees for the first nine months of fiscal 1997 decreased $2.9
million, or 4.0%, compared with the corresponding period in fiscal 1996. Of the
total decrease, $1.7 million reflected the net effects of translating foreign
currency revenues into U.S. dollars for financial reporting purposes.
Sales of  CNC-operated  machine tools,  which totaled $43.9 million in the first
nine months of fiscal 1997, were 6.5% below the $47.0 million recorded during
the corresponding fiscal 1996 period. The decrease occurred in the U.S. market,
with a decline of $2.3 million, or 11.8%, as well as in S. E. Asia, where the
decline of $1.5 million, or 68.8%, was most pronounced and reflected the
economic turmoil in that region. Sales of CNC-operated machine tools in Europe
increased $771,000, or 3.1%, in spite of the adverse impact of foreign currency
translation. In comparing the fiscal 1997 and 1996 results, it also should be
recognized that the first half of fiscal 1996 was marked by an unusually high
level of shipments, as the increasing availability of products from the
Company's contract manufacturers permitted an accelerated reduction of the high
backlog that had resulted from the combined effects of a strengthening machine
tool market, the introduction of the Company's Advantage(R) series product line
and capacity constraints on the part of the Company's contract manufacturers
during fiscal 1995. Sales of CNC systems and software (which do not include
systems and software that are sold as an integral part of a machine tool)
increased during the first half of fiscal 1997 by $603,000, or 4.4%, primarily
due to increased shipments of Autobend(R) control products in response to
improved worldwide market demand. Sales of service parts and service fees
decreased by $417,000, or 3.6%, compared to the first nine months of fiscal
1996.

As a percentage of sales, gross profit increased to 29.5% in the first nine
months of fiscal 1997, compared to 28.6% for the corresponding period in fiscal
1996. The improvement in margin is attributable to the combined effects of an
increased percentage of higher-margin European shipments in the total sales mix,
increased domestic and European shipments of higher-margin products introduced
in the latter part of fiscal 1996 and increased sales of software options in
connection with sales of machine tools.

Interest expense for the first half of fiscal 1997 decreased approximately $1.1
million, or 41.8%, from the amount reported for the corresponding period in
fiscal 1996, primarily due to a substantial reduction in outstanding borrowings
and the payment during the 1996 period of $240,000 of nonrecurring fees to the
Company's lenders.

License fee income for the first nine months of fiscal 1997 was almost entirely
attributable to new licensing agreements relating to the IMS interactive CNC
patent. The provision for income tax is primarily the result of foreign
withholding taxes related to one of these agreements.

Primarily as a result of the substantial licensing fee income received during
the period, net income for the first nine months of fiscal 1997 increased by
approximately $7.2 million compared to the corresponding period in fiscal 1996.
The increase also reflected the benefits of improved margins and the substantial
reduction in interest expense.

New order bookings during the first nine months of fiscal 1997 were $69.9
million, an increase of 3.1% from the $67.8 million reported for the first nine
months of fiscal 1996, primarily as a result of a 5.9% increase in orders for
machine tools. Backlog at April 30, 1997 was $8.3 million compared to $9.0
million at October 31, 1996.
The Company  manages its foreign  currency  exposure  through the use of foreign
currency forward exchange contracts. The Company does not speculate in the
financial markets and, therefore, does not enter into these contracts for
trading purposes. The Company also moderates its currency risk related to
significant purchase commitments with certain foreign vendors through price
adjustment agreements that provide for a sharing of, or otherwise limit, the
potential adverse effect of currency fluctuations on the costs of purchased
products. The results of these programs achieved management's objectives for the
first nine months of fiscal 1997 and fiscal 1996. See Note 4 to the Condensed
Consolidated Financial Statements.
LIQUIDITY AND CAPITAL RESOURCES

At July 31, 1997, the Company had cash and cash equivalents of $2.1 million
compared to $1.9 million at October 31, 1996. Cash provided by operations
totaled $3.7 million in the third quarter of fiscal 1997, compared to $2.9
million in the same period of fiscal 1996. Cash flow from operations was
enhanced by approximately $1.2 million of license fee income received in the
third quarter. In light of an increased level of finished product on hand
available for shipment, the company has reduced scheduled purchases of machine
tool products from its contract manufacturers to reduce finished goods
inventories in the fourth quarter of fiscal 1997 and the first half of fiscal
1998, which will favorably impact future cash flow from operations.

Working capital was $23.6 million at July 31, 1997, compared to $20.8 million at
October 31, 1996. Outstanding borrowings under the Company's revolving credit
facilities were reduced by $2.5 million during the third quarter of fiscal 1997
and $4.2 million for the nine months, primarily as a result of repayments made
with cash flow from operations, including license fees. At July 31, 1997, $13.4
million was available to the Company for either direct borrowings or commercial
letters of credit.

Capital investments for the quarter and nine months ended July 31, 1997
consisted principally of expenditures for property, equipment and software
development projects. Other investments for the nine-month period included
$190,000 in the second fiscal quarter with respect to Hurco Automation, Ltd.
(HAL). As of July 31, 1997, the Company has a commitment to invest an additional
$364,000 in HAL through fiscal 1999. The Company's investment activities for the
nine months ended July 31, 1997 were funded through cash flow from operations.

Effective September 8, 1997, the Company's Bank Credit Agreement and Senior
Notes Agreement were amended and restated. The principal terms of those
agreements as amended and restated are set forth below:

a) Bank Credit Agreement

The Company's bank credit agreement provides for a revolving, unsecured
credit facility expiring May 1, 2000, which permits borrowings, at any
one time outstanding, of up to $22.5 million (inclusive of outstanding
letters of credit of up to $12.0 million). Of such borrowings, up to
$5.0 million may be drawn in designated European currencies. The
agreement also provides for the continuation of the Company's term
loan, of which a balance of $1.25 million (the final installment) is
due and payable on September 30, 1997. Interest on all outstanding
borrowings will be payable at LIBOR plus an amount ranging from .75% to
2.0% based on a prescribed formula, or at the Company's option, prime.

The agreement requires the Company to maintain a specified minimum net
worth and establishes maximum leverage and fixed charge coverage
ratios. Cash dividends and redemptions of capital stock are permitted
subject to certain limitations. The Company is required to maintain
consolidated tangible net worth (as defined) of not less than $20.0
million plus (i) 50% of cumulative net income subsequent to April 30,
1997 and (ii) 75% of the net proceeds from sales of capital stock.
Total consolidated debt may not exceed 50% of consolidated
capitalization (defined as total debt plus consolidated tangible net
worth).
b)  Senior Notes

At July 31, 1997, the Company had outstanding approximately $7.1
million of unsecured Senior Notes, bearing an interest rate of 10.87%,
of which approximately $1.8 million is due on December 1, 1997 and the
balance is due in equal annual installments through 2000.

Effective September 8, 1997, the interest rate on the Senior Notes was
reduced to 10.37% and the financial covenants were amended to conform
to those contained in the Company's amended and restated bank credit
agreement.


Under the terms of the Company's credit facilities, as amended and restated,
$3.0 million of loan payments are due and payable over the twelve month period
ending July 31, 1998. Management believes that cash flow from operations and
borrowings under its credit facilities will be sufficient to meet the Company's
working capital needs for the foreseeable future.

The Company was in compliance with all loan covenants at July 31, 1997.




PART II - OTHER INFORMATION


Item 1. LEGAL PROCEEDINGS

As previously reported, IMS and the Company are parties to a number of pending
legal proceedings involving patent infringement and other claims in connection
with an IMS patent for certain interactive CNC technology originally developed
by the Company (the IMS actions). Since March 1997, the Company has
completed settlements with three parties to the IMS actions, Fanuc, Ltd.
Southwestern Industries, Inc. and Bridgeport Machines, Inc. IMS has
agreed to dismiss all infringement claims against Fanuc, Southwestern and
Bridgeport.

On July 3, 1997, IMS commenced an action in the U.S. District Court for the
Eastern District of Virginia alleging infringement of the IMS patent. IMS
amended its complaint on August 11, 1997, naming Haas Automation, Inc.,
Allen-Bradley, Inc. and Fidia S.p.A., controls and machine tool manufacturers,
as defendants in this action. IMS also named three machine tool end-users in
the action. The complaint seeks unspecified damages, attorneys' fees and costs
and injunctive relief.

The Company is involved in various other claims and lawsuits arising in the
ordinary course of business, none of which, in the opinion of management, is
expected to have a material adverse effect on its consolidated financial
position or results of operations.
Item 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

The Company's annual meeting of shareholders was held May 29, 1997. At the
meeting, the following seven persons were elected to the Board of Directors by
the votes indicated:

For Against or Withheld Abstentions Broker Non-Votes
Hendrik J. Hartong, Jr. 5,988,553 840 288,047 --
Andrew L. Lewis IV 5,989,393 288,047 --
Brian D. McLaughlin 5,987,953 1,440 288,047 --
E. Keith Moore 5,989,093 300 288,047 --
Richard T. Niner 5,989,393 288,047 --
O. Curtis Noel 5,988,393 1,000 288,047 --
Charles E. M. Rentschler5,989,093 300 288,047 --


Shareholders also approved an amendment of the Company's Amended and Restated
Articles of Incorporation which, among other things, increased the number of
authorized shares of common stock and preferred stock. The results of the voting
with respect to the amendment were as follows:

For Against or Withheld Abstentions Broker Non-Votes

4,800,111 1,173,552 19,739 284,038


Shareholders also approved the Company's 1997 Stock Option and Incentive Plan.
The results of the voting with respect to the plan were:

For Against or Withheld Abstentions Broker Non-Votes

4,717,894 407,416 36,179 1,115,951
Item 6.  EXHIBITS AND REPORTS ON FORM 8-K

(a) Exhibits:

3.1 Amended and Restated Articles of Incorporation.

10.52 1997 Stock Option and Incentive Plan.



11 Statement re: Computation of Per Share Earnings

27 Financial Data Schedule (electronic filing only).


(b) Reports on Form 8-K: None







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.



HURCO COMPANIES, INC.


By: /s/ Roger J. Wolf
Roger J. Wolf
Senior Vice President and
Chief Financial Officer



By: /s/ Stephen J. Alesia
Stephen J. Alesia
Corporate Controller and
Principal Accounting Officer







September 10, 1997
Item 6.  EXHIBITS AND REPORTS ON FORM 8-K

(a) Exhibits:

3.1 Amended and Restated Articles of Incorporation.

10.52 1997 Stock Option and Incentive Plan.



11 Statement re: Computation of Per Share Earnings

27 Financial Data Schedule (electronic filing only).


(b) Reports on Form 8-K: None







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.



HURCO COMPANIES, INC.


By:________________________
Roger J. Wolf
Senior Vice President and
Chief Financial Officer



By:________________________
Stephen J. Alesia
Corporate Controller and
Principal Accounting Officer









September 10, 1997