Kennametal
KMT
#4089
Rank
$2.74 B
Marketcap
$36.08
Share price
1.32%
Change (1 day)
72.63%
Change (1 year)

Kennametal - 10-Q quarterly report FY


Text size:
FORM 10-Q


SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549


QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934

FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 1997



Commission file number 1-5318



KENNAMETAL INC.
(Exact name of registrant as specified in its charter)


PENNSYLVANIA 25-0900168
(State or other jurisdiction (I.R.S. Employer
of incorporation) Identification No.)



ROUTE 981 AT WESTMORELAND COUNTY AIRPORT
P.O. BOX 231
LATROBE, PENNSYLVANIA 15650
(Address of registrant's principal executive offices)


Registrant's telephone number, including area code: (412) 539-5000


Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), and (2) has been subject to
such filing requirements for the past 90 days. YES [X] NO [ ]


Indicate the number of shares outstanding of each of the issuer's classes of
common stock, as of the latest practicable date:


TITLE OF EACH CLASS OUTSTANDING AT OCTOBER 31, 1997
------------------- -------------------------------
Capital Stock, par value $1.25 per share 26,264,454
KENNAMETAL INC.
FORM 10-Q
FOR QUARTER ENDED SEPTEMBER 30, 1997


TABLE OF CONTENTS


Item No.
- --------
PART I. FINANCIAL INFORMATION

1. Financial Statements:

Condensed Consolidated Balance Sheets (Unaudited)
September 30, 1997 and June 30, 1997

Condensed Consolidated Statements of Income (Unaudited)
Three months ended September 30, 1997 and 1996

Condensed Consolidated Statements of Cash Flows (Unaudited)
Three months ended September 30, 1997 and 1996

Notes to Condensed Consolidated Financial Statements
(Unaudited)

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


PART II. OTHER INFORMATION


1. Legal Proceedings

4. Submission of Matters to a Vote of Security Holders

5. Other Information

6. Exhibits and Reports on Form 8-K
PART I.  FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS
KENNAMETAL INC.
CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED)
- -------------------------------------------------
(in thousands) September 30, June 30,
1997 1997
------------- --------
ASSETS
Current Assets:
Cash and equivalents $ 45,409 $ 21,869
Accounts receivable, less allowance for
doubtful accounts of $7,370 and $7,325 202,144 200,515
Inventories 214,068 210,111
Deferred income taxes 24,949 25,384
------- -------
Total current assets 486,570 457,879
-------- --------
Property, Plant and Equipment:
Land and buildings 160,474 156,292
Machinery and equipment 494,466 473,850
Less accumulated depreciation (344,377) (329,756)
-------- --------
Net property, plant and equipment 310,563 300,386
-------- --------
Other Assets:
Investments in affiliated companies 14,648 11,736
Intangible assets, less accumulated
amortization of $25,031 and $23,960 57,691 49,915
Deferred income taxes 31,644 34,307
Other 18,473 15,086
-------- --------
Total other assets 122,456 111,044
-------- --------
Total assets $919,589 $869,309
======== ========
LIABILITIES
Current Liabilities:
Current maturities of term debt and capital leases $ 14,010 $ 13,853
Notes payable to banks 46,784 120,166
Accounts payable 61,306 60,322
Accrued vacation pay 17,818 18,176
Other 88,217 69,485
-------- --------
Total current liabilities 228,135 282,002
-------- --------
Term Debt and Capital Leases, Less Current Maturities 40,464 40,445
Deferred Income Taxes 21,138 21,055
Other Liabilities 55,621 57,060
-------- --------
Total liabilities 345,358 400,562
-------- --------
Minority Interest in Consolidated Subsidiaries 44,162 9,139
-------- --------
SHAREHOLDERS' EQUITY
Shareholders' Equity:
Preferred stock, 5,000 shares authorized; none issued - -
Capital stock, $1.25 par value; 70,000 shares
authorized; 29,370 shares issued 36,712 36,712
Additional paid-in capital 148,438 91,049
Retained earnings 419,174 406,083
Treasury shares, at cost; 3,153 and 3,263 shares
held (61,101) (62,400)
Cumulative translation adjustments (13,154) (11,836)
-------- --------
Total shareholders' equity 530,069 459,608
-------- --------
Total liabilities and shareholders' equity $919,589 $869,309
======== ========

See accompanying notes to condensed consolidated financial statements.
KENNAMETAL INC.
CONDENSED CONSOLIDATED STATEMENTS OF INCOME (UNAUDITED)
- -------------------------------------------------------
(in thousands, except per share data)
Three Months Ended
September 30,
---------------------
1997 1996
-------- --------
OPERATIONS:
Net sales $310,792 $275,203
Cost of goods sold 178,569 160,493
-------- --------
Gross profit 132,223 114,710
Research and development expenses 5,227 5,739
Selling, marketing and distribution expenses 68,571 63,019
General and administrative expenses 24,720 18,206
Amortization of intangibles 1,052 546
-------- --------
Operating Income 32,653 27,200
Interest expense 1,180 2,642
Other income (expense) (440) 627
-------- --------
Income before income taxes and minority interest 31,033 25,185
Provision for income taxes 12,100 9,800
Minority interest 1,385 182
-------- --------
Net income $ 17,548 $ 15,203
======== ========
PER SHARE DATA:
Earnings per share $ 0.67 $ 0.57
======== ========
Dividends per share $ 0.17 $ 0.15
======== ========
Weighted average shares outstanding 26,171 26,729
======== ========

See accompanying notes to condensed consolidated financial statements.
<TABLE>
<CAPTION>

KENNAMETAL INC.
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)
- -----------------------------------------------------------
(in thousands)

Three Months Ended
September 30,
------------------------
1997 1996
-------- --------
<S> <C> <C>
OPERATING ACTIVITIES:
Net income $17,548 $15,203
Adjustments for noncash items:
Depreciation and amortization 10,326 9,948
Other 1,091 2,335
Changes in certain assets and liabilities, net of
effects of acquisitions:
Accounts receivable (4,077) 9,647
Inventories (2,319) (2,551)
Accounts payable and accrued liabilities 8,903 2,702
Other 9,150 (344)
------- -------
Net cash flow from operating activities 40,622 36,940
------- -------
INVESTING ACTIVITIES:
Purchases of property, plant and equipment (16,695) (14,615)
Disposals of property, plant and equipment 193 16
Acquisitions, net of cash (17,031) (14,102)
Other 1,116 1,938
------- -------
Net cash flow used for investing activities (32,417) (26,763)
------- -------
FINANCING ACTIVITIES:
Decrease in short-term debt (72,733) (1,406)
Increase in term debt - 403
Reduction in term debt (939) (312)
Net proceeds from issuance and sale of subsidiary stock 90,462 -
Dividend reinvestment and employee stock plans 4,062 1,230
Cash dividends paid to shareholders (4,457) (4,009)
------- -------
Net cash flow from (used for) financing activities 16,395 (4,094)
------- -------
Effect of exchange rate changes on cash (1,060) 254
------- -------
CASH AND EQUIVALENTS:
Net increase in cash and equivalents 23,540 6,337
Cash and equivalents, beginning 21,869 17,090
------- -------
Cash and equivalents, ending $45,409 $23,427
======= =======
SUPPLEMENTAL DISCLOSURES:
Interest paid $ 520 $ 1,288
Income taxes paid 2,257 3,994

See accompanying notes to condensed consolidated financial statements.

</TABLE>
KENNAMETAL INC.
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)
- ----------------------------------------------------------------
1. The condensed consolidated financial statements should be read in
conjunction with the Notes to Consolidated Financial Statements included
in the Company's 1997 Annual Report. The condensed consolidated balance
sheet as of June 30, 1997 has been derived from the audited balance
sheet included in the Company's 1997 Annual Report. These interim
statements are unaudited; however, management believes that all
adjustments necessary for a fair presentation have been made and all
adjustments are normal, recurring adjustments. The results for the
three months ended September 30, 1997 are not necessarily indicative of
the results to be expected for the full fiscal year.

2. Inventories are stated at lower of cost or market. Cost is determined
using the last-in, first-out (LIFO) method for a significant portion of
domestic inventories and the first-in, first-out (FIFO) method or
average cost for other inventories. The Company used the LIFO method of
valuing its inventories for approximately 45 percent of total
inventories at September 30, 1997. Because inventory valuations under
the LIFO method are based on an annual determination of quantities and
costs as of June 30 of each year, the interim LIFO valuations are based
on management's projections of expected year-end inventory levels and
costs. Therefore, the interim financial results are subject to any
final year-end LIFO inventory adjustments.

3. The major classes of inventory as of the balance sheet dates were as
follows (in thousands):
September 30, June 30,
1997 1997
------------- --------
Finished goods $184,628 $183,961
Work in process and powder blends 51,027 50,351
Raw materials and supplies 17,016 16,494
-------- --------
Inventory at current cost 252,671 250,806
Less LIFO valuation (38,603) (40,695)
-------- --------
Total inventories $214,068 $210,111
======== ========

4. The Company has been involved in various environmental cleanup and
remediation activities at several of its manufacturing facilities. In
addition, the Company has been named as a potentially responsible party
at four Superfund sites in the United States. However, it is
management's opinion, based on its evaluations and discussions with
outside counsel and independent consultants, that the ultimate
resolution of these environmental matters will not have a material
adverse effect on the results of operations, financial position or cash
flows of the Company.

The Company maintains a Corporate Environmental, Health and Safety
(EH&S) Department to facilitate compliance with environmental
regulations and to monitor and oversee remediation activities. In
addition, the Company has established an EH&S administrator at each of
its domestic manufacturing facilities. The Company's financial
management team periodically meets with members of the Corporate EH&S
Department and the Corporate Legal Department to review and evaluate the
status of environmental projects and contingencies. On a quarterly and
annual basis, management establishes or adjusts financial provisions and
reserves for environmental contingencies in accordance with Statement of
Financial Accounting Standards (SFAS) No. 5, "Accounting for
Contingencies."

5. The Financial Accounting Standards Board (FASB) recently issued SFAS No.
128, "Earnings Per Share" (SFAS No. 128) and SFAS No. 129, "Disclosure
of Information about Capital Structures" (SFAS No. 129). SFAS No. 128
was issued in February 1997 and is effective for periods ending after
December 15, 1997. This statement, upon adoption, will require all
prior ending earnings per share (EPS) data to be restated to conform to
the provisions of the statement. This statement's objective is to
simplify the computations of EPS and to make the U.S. standard for EPS
computations more compatible with that of the International Accounting
Standards Committee. The Company will adopt SFAS No. 128 in the second
quarter of fiscal 1998 and does not anticipate that the statement will
have a significant impact on its reported EPS.

SFAS No. 129 was issued in February 1997 and is effective for periods
ending after December 15, 1997. This statement, upon adoption, will
require all companies to provide specific disclosure regarding their
capital structure. SFAS No. 129 will specify the disclosure for all
companies, including descriptions of their capital structure and the
contractual rights of the holders of such securities. The Company will
adopt SFAS No. 129 in the second quarter of fiscal 1998 and does not
anticipate that the statement will have a significant impact on its
disclosure.

Additionally, in June 1997, the FASB issued SFAS No. 130, "Reporting
Comprehensive Income" (SFAS No. 130) and SFAS No. 131, "Disclosures
About Segments of an Enterprise and Related Information" (SFAS No. 131).
SFAS No. 130 is effective for years ending after December 15, 1997.
SFAS No. 130 establishes standards for reporting and display of
comprehensive income and its components in a full set of general-purpose
financial statements. The Company will adopt SFAS No. 130 in fiscal
1998 and does not anticipate that the statement will have a significant
impact on its disclosures.

SFAS No. 131 introduces a new model for segment reporting called the
"management approach." The management approach is based on the way the
chief operating decision-maker organizes segments within a company for
making operating decisions and assessing performance. SFAS No. 131 is
effective for fiscal years beginning after December 15, 1997. The
Company is in the process of evaluating the effect of applying this
statement.

6. On July 2, 1997, an initial public offering (IPO) of approximately
4.9 million shares of common stock at a price of $20.00 per share of JLK
Direct Distribution Inc. (JLK), a subsidiary of the Company, was
consummated. JLK operates the industrial supply operations consisting
of the Company's wholly owned J&L Industrial Supply (J&L) subsidiary and
its Full Service Supply programs. The net proceeds from the offering
were approximately $90 million and represented approximately 20 percent
of JLK's common stock. The transaction has been accounted for as a
capital transaction in the Company's consolidated financial statements.
The net proceeds were used by JLK to repay $20 million of indebtedness
related to a dividend to the Company and $20 million related to
intercompany obligations to the Company. The Company used these
proceeds to repay short-term debt. In connection with the IPO, the
remaining net proceeds were loaned to the Company, under an intercompany
debt/investment and cash management agreement at a fluctuating rate of
interest equal to the Company's short-term borrowing costs. The Company
will maintain unused lines of credit to enable it to repay any portion
of the borrowed funds as the amounts are due on demand by JLK.

The Company today owns approximately 80 percent of the outstanding
common stock of JLK and intends to retain a majority of both the
economic and voting interests of JLK.

7. On September 1, 1997, the Company acquired Ruebig G.m.b.H. of Munich,
Germany, a manufacturer and marketer of precision tools for carbide
drilling, milling and other metal removal applications for approximately
$16 million. Ruebig had annual sales totaling approximating $21
million.

Additionally, subsequent to September 30, 1997, the Company acquired
Presto Engineers Cutting Tools Limited of Sheffield, United Kingdom, a
manufacturer of industrial high-speed steel cutting tools and entered
into an agreement to acquire GRS Industrial Supply Company (GRS) and
Car-Max Tool & Cutter Sales, Inc. (Car-Max). GRS and Car-Max are
engaged in the distribution of metalcutting tools and industrial
supplies. The combined companies had annual sales approximating
$45 million.

The acquisitions were accounted for using the purchase method of
accounting. The consolidated financial statements include the operating
results from the date of acquisition. Pro forma results of operations
have not been presented because the effects of these acquisitions were
not significant.

8. On October 12, 1997, Kennametal and Greenfield Industries, Inc.
(Greenfield) signed a definitive merger agreement under which Kennametal
will acquire Greenfield in a total transaction valued at $1 billion.
Under the terms of the agreement, which has been approved by the Boards
of Directors of both companies, Kennametal commenced an all-cash tender
offer on October 17, 1997, to acquire all of Greenfield's outstanding
common stock for $38.00 per share, including the assumption of
outstanding debt and convertible securities, which have a current
combined value of approximately $320 million. The tender offer is
subject to the conditions set forth in the Offer to Purchase, Exhibit
(a)(1) to the Company's Schedule 14D-1 filed with the Securities and
Exchange Commission (SEC) on October 17, 1997. The Company will finance
the acquisition initially through a new bank credit facility.

The Company was informed that the waiting period under the Hart-Scott-
Rodino Antitrust Improvements Act of 1976 expired. Following its filing
with the German Federal Cartel Office (FCO) and discussions with the
FCO, the Company no longer needs to have the applicable one-month
waiting period under the German Act Against Restraints of Competition
expire in order to proceed with its tender offer and acquisition of
Greenfield. The FCO will have the right to continue to review the
transaction following Kennametal's acquisition of Greenfield.

In addition, on November 12, 1997, the Company learned that the United
Kingdom Office of Fair Trade (OFT) had issued an Invitation to Comment
Announcement in the United Kingdom in response to Kennametal's prior
informal submission to the OFT regarding the acquisition of Greenfield.
Kennametal understands that this announcement is part of the OFT's
normal procedures and that it will not delay its tender offer or
acquisition of Greenfield. The OFT will also have the right to continue
to review this matter following Kennametal's acquisition of Greenfield.

Kennametal does not expect the relevant German or U.K. agencies to raise
any significant objections to the combination in their respective
countries following consummation of its acquisition of Greenfield. The
tender offer remains subject to the other conditions listed in the Offer
to Purchase. The tender offer is scheduled to expire at 12:00 midnight
New York City Time on Friday, November 14, 1997.


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

RESULTS OF OPERATIONS

SALES AND EARNINGS
- ------------------
During the quarter ended September 30, 1997, consolidated sales were
$311 million, up 13 percent from $275 million in the same quarter last year.
Sales rose 16 percent excluding unfavorable foreign currency translation
effects. The increase in sales was primarily attributable to higher sales of
metalworking products in North America and from higher sales of industrial
supplies sold by J&L Industrial Supply (J&L) and by Full Service Supply
programs, both operating within Kennametal's JLK Direct Distribution Inc.
(JLK) subsidiary.

Net income for the first quarter ended September 30, 1997, was $17.5 million,
or $0.67 per share, as compared with net income of $15.2 million, or $0.57 per
share in the same quarter last year. The results included expenses of
$5.2 million, or $0.12 per share, for the completion of the relocation and
related expenses incurred in connection with the construction of the new world
headquarters. Earnings benefited from higher sales of metalcutting and
related products in North America and Europe as well as from higher production
levels and productivity improvements related to the Focused Factory
initiative. This was partially offset by unfavorable foreign currency
translation effects.

The following table presents the Company's sales by market and geographic area
(in thousands):

Three Months Ended
September 30,
--------------------------------
1997 1996 % Change
By Market: -------- -------- --------
Metalworking:
North America $ 97,267 $ 90,907 7%
Europe 60,456 60,694 -
Asia Pacific 10,121 10,400 (3)
Industrial Supply 99,051 73,278 35
Mining and Construction 43,897 39,924 10
-------- -------- ---
Net sales $310,792 $275,203 13%
======== ======== ===
By Geographic Area:
Within the United States $209,963 $177,500 18%
International 100,829 97,703 3
-------- -------- ---
Net sales $310,792 $275,203 13%
======== ======== ===

METALWORKING MARKETS
- --------------------
During the September 1997 quarter, sales in the North America Metalworking
market increased 7 percent from the previous year. Sales of metalcutting
inserts and toolholding devices in North America increased due to improved
economic conditions in the United States in most major end markets and from
continued emphasis on milling and drilling products. Additionally, sales of
metalcutting and toolholding devices sold through all sales channels in North
America, including sales through the Industrial Supply market, increased
11 percent.

Sales in the Europe Metalworking market on a local currency basis increased
13 percent over the same quarter a year ago. Including unfavorable foreign
currency translation effects, sales in the Europe Metalworking market were
flat. Demand for metalworking products continued to show improvement during
the quarter in most key end markets as a result of improved market conditions
in Europe, principally in Germany. Sales in the European market have posted
double-digit order gains for four consecutive months.

Effective September 1, 1997, the Company acquired Ruebig G.m.b.H. of Munich,
Germany, a manufacturer and marketer of precision tools for carbide drilling,
milling and other metal removal applications. Also, on October 1, 1997, the
Company acquired Presto Engineers Cutting Tools Limited of Sheffield, United
Kingdom, a manufacturer of industrial high-speed steel cutting tools. The
combined companies had annual sales approximating $42 million.

The acquisitions were accounted for using the purchase method of accounting.
The consolidated financial statements include the operating results from the
date of acquisition. Pro forma results of operations have not been presented
because the effects of these acquisitions were not significant.

In the Asia Pacific Metalworking market, sales decreased slightly as results
were affected by weak economic conditions in Korea, Singapore and Thailand.
Excluding unfavorable foreign currency translation effects, sales in the Asia
Pacific Metalworking market increased 3 percent. Additionally, effective
August 1, 1997, the Company acquired a 100 percent interest in Kennako Japan
from its joint venture partner Kobe Steel.

INDUSTRIAL SUPPLY MARKET
- ------------------------
Sales in the Industrial Supply market rose 35 percent as a result of increased
sales through mail order, Full Service Supply programs and from acquisitions.
Excluding the acquisitions, sales increased approximately 24 percent. Sales
increased because of four additional showrooms, from the integration of new
showroom locations from acquired companies, from further penetration of
existing customers and from an expanded product offering of more than 10,000
new stock keeping units (SKUs) in J&L Industrial Supply's 1998 master catalog
issued September 1, 1997.

Subsequent to September 30, 1997, the Company's JLK subsidiary opened a new
showroom and distribution center in Seattle, Washington, and announced that it
has entered into an agreement to acquire GRS Industrial Supply Company (GRS)
and Car-Max Tool & Cutter Sales, Inc. (Car-Max). GRS and Car-Max are engaged
in the distribution of metalcutting tools and industrial supplies and had
sales approximating $23.9 million in the year ended December 31, 1996. The
acquisitions were accounted for using the purchase method of accounting. The
consolidated financial statements include the operating results from the date
of acquisition. Pro forma results of operations have not been presented
because the effects of these acquisitions were not significant.

MINING AND CONSTRUCTION MARKET
- ------------------------------
During the September 1997 quarter, sales in the Mining and Construction market
increased 10 percent from the previous year as a result of increased domestic
demand for highway construction tools. International sales of mining and
highway construction tools also improved as a result of strong market demand
in South Africa and China.

GROSS PROFIT MARGIN
- -------------------
As a percentage of sales, gross profit margin for the September 1997 quarter
was 42.5 percent as compared with 41.7 percent in the prior year. The gross
profit margin increased primarily as a result of productivity improvements
related in part to the Focused Factory initiative and from higher production
levels. This increase was partially offset by unfavorable foreign currency
translation effects.

OPERATING EXPENSES
- ------------------
Operating expenses as a percentage of sales were 31.7 percent compared to
31.6 percent last year. Operating expenses increased 13 percent primarily
because of relocation and related costs incurred in connection with the
construction of the new world headquarters, which amounted to approximately
$5.2 million during the first quarter. The project is now successfully
completed. Operating expenses also increased because of higher costs related
to acquisitions and from the JLK showroom expansion program, including higher
direct mail costs and increased direct marketing costs in new territories in
the United States and in Europe.

INTEREST EXPENSE
- ----------------
Interest expense for the September 1997 quarter was $1.2 million compared to
$2.6 million in the same quarter of a year ago. Interest expense decreased as
a result of lower debt balances as the Company used the proceeds received from
the JLK IPO to reduce its overall debt.

INCOME TAXES
- ------------
The effective tax rate for the September 1997 quarter was 39.0 percent
compared to an effective tax rate of 38.9 percent in the prior year.

LIQUIDITY AND CAPITAL RESOURCES
- -------------------------------
The Company's cash flow from operations is the primary source of financing for
capital expenditures and internal growth. During the quarter ended
September 30, 1997, the Company generated $40.6 million in cash from
operations. The increase in cash provided by operations resulted primarily
from higher net income and slightly lower incremental working capital
requirements.

Net cash used in investing activities was $32.4 million. The increase in net
cash used in investing activities resulted from higher capital expenditures
and from the acquisition of Ruebig G.m.b.H. and the remaining interest in
Kennako Japan from its joint venture partner Kobe Steel. Capital expenditures
were made to complete the construction of a new corporate headquarters in
Latrobe, PA, and a manufacturing facility in China, to acquire additional
client-server information systems and to upgrade machinery and equipment.

Net cash flow from financing activities was $16.4 million. The increase in
net cash from financing activities was a result of proceeds received from the
issuance of common stock of the Company's JLK subsidiary, offset by repayments
of short-term debt and dividends.

Additionally, subsequent to September 30, 1997, the Company acquired Presto
Engineers Cutting Tools Limited of Sheffield, United Kingdom, a manufacturer
of industrial high-speed steel cutting tools, and entered into an agreement to
acquire GRS Industrial Supply (GRS) and Car-Max Tool & Cutter Sales, Inc.
(Car-Max). GRS and Car-Max are engaged in the distribution of metalcutting
tools and industrial supplies. The combined companies had annual sales
approximating $45 million.

On October 12, 1997, Kennametal and Greenfield Industries, Inc. (Greenfield)
signed a definitive merger agreement under which Kennametal will acquire
Greenfield in a total transaction valued at $1 billion. Under the terms of
the agreement, which has been approved by the Boards of Directors of both
companies, Kennametal commenced an all-cash tender offer on October 17, 1997,
to acquire all of Greenfield's outstanding common stock for $38.00 per share,
including the assumption of outstanding debt and convertible securities, which
have a current combined value of approximately $320 million. The tender offer
is subject to the conditions set forth in the Offer to Purchase, Exhibit
(a) (1) to the Company's Schedule 14D-1 filed with the Securities and Exchange
Commission (SEC) on October 17, 1997. The Company will finance the
acquisition initially through a new bank credit facility.

The Company was informed that the waiting period under the Hart-Scott-Rodino
Antitrust Improvements Act of 1976 expired. Following its filing with the
German Federal Cartel Office (FCO) and discussions with the FCO, the Company
no longer needs to have the applicable one-month waiting period under the
German Act Against Restraints of Competition expire in order to proceed with
its tender offer and acquisition of Greenfield. The FCO will have the right
to continue to review the transaction following Kennametal's acquisition of
Greenfield.

In addition, on November 12, 1997, the Company learned that the United Kingdom
Office of Fair Trade (OFT) had issued an Invitation to Comment Announcement in
the United Kingdom in response to Kennametal's prior informal submission to
the OFT regarding the acquisition of Greenfield. Kennametal understands that
this announcement is part of the OFT's normal procedures and that it will not
delay its tender offer or acquisition of Greenfield. The OFT will also have
the right to continue to review this matter following Kennametal's acquisition
of Greenfield.

Kennametal does not expect the relevant German or U.K. agencies to raise any
significant objections to the combination in their respective countries
following consummation of its acquisition of Greenfield. The tender offer
remains subject to the other conditions listed in the Offer to Purchase. The
tender offer is scheduled to expire at 12:00 midnight New York City Time on
Friday, November 14, 1997.

FINANCIAL CONDITION
- -------------------
Kennametal's financial condition continues to remain strong. Total assets
were $920 million at September 30, 1997, up 6 percent from $869 million at
June 30, 1997. Net working capital was $258 million, up 47 percent from
$176 million from the previous quarter, and the ratio of current assets to
current liabilities was 2.1 as of September 30, 1997, and 1.6 as of June 30,
1997. Also, the debt to capital ratio (i.e., total debt divided by the sum of
total debt and shareholders' equity) was 16.0 percent as of September 30,
1997, and 27.5 percent as of June 30, 1997.

The most significant event that affected the Company's financial condition
during the quarter was the IPO of approximately 4.9 million shares of JLK's
Class A Common Stock at $20.00 per share of JLK. The net proceeds received
from the offering were approximately $90 million and were used to repay short-
term debt.

OUTLOOK
- -------
In looking to the second quarter ending December 31, 1997, management expects
Kennametal's consolidated sales to increase over the second quarter of a year
ago. In addition, second quarter results could be affected to the extent that
the proposed acquisition of Greenfield Industries, Inc. would close during the
quarter.

Sales in the North America Metalworking market should benefit from strong
market conditions in the United States. Sales in the Europe Metalworking
market are also expected to benefit from improving market conditions
throughout Europe, especially in Germany. Sales in the Asia Pacific
Metalworking market are expected to remain weak.

Sales in the Industrial Supply market should benefit from expansion of
locations, increased mail order sales as a result of the expanded product
offering in the new J&L Industrial Supply master catalog, and from
acquisitions offset in part by the termination of the General Electric Full
Service Supply contract. Sales in the Mining and Construction market should
increase from additional domestic demand.

This Form 10-Q contains "forward-looking statements" as defined in Section 21E
of the Securities Exchange Act of 1934. Actual results can materially differ
from those in the forward-looking statements to the extent that the
anticipated economic conditions in the United States and Europe are not
sustained. The Company undertakes no obligation to publicly release any
revisions to forward-looking statements to reflect events or circumstances
occurring after the date hereof.


PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS
- --------------------------
The information set forth in Note 4 to the condensed consolidated financial
statements, contained in Part I, Item 1 of this Form 10-Q, is incorporated by
reference herein and supplements the information previously reported in Part
I, Item 3 of the Company's Form 10-K for the year ended June 30, 1997, which
is also incorporated by reference herein.

Agreement of settlement has been reached, and in management's opinion, based
on its evaluation and discussions with outside counsel, the Company has viable
defenses to this case and that, in any event, the ultimate resolution of this
matter will not have a materially adverse effect on the results of operations,
financial position or cash flows of the Company.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS
- ------------------------------------------------------------
At the Annual Meeting of Stockholders on October 27, 1997, the stockholders of
the Company voted on the election of directors and independent public
accountants. The following is the number of shares voted in favor of and
against each matter, and the number of shares having authority to vote on each
matter but withheld.

1. With respect to the votes cast for directors whose terms expire in 2000:

For Withheld Broker Non-Vote
---------- ---------- ---------------
Richard C. Alberding 22,415,230 257,687 0
William R. Newlin 22,163,349 509,568 0

The following other directors' terms of office continued after the
meeting:
Peter B. Bartlett, A. Peter Held, Warren H. Hollinshead, Robert L.
McGeehan, Aloysius T. McLaughlin, Jr. and Larry Yost.

2. With respect to the election of the firm of Arthur Andersen LLP,
independent public accountants, to audit the financial statements of the
Company and its subsidiary companies for the fiscal year ending June 30,
1998:

For Against Abstained Broker Non-Vote
---------- --------- --------- ---------------
Arthur Andersen LLP 22,614,072 15,445 43,400 0

ITEM 5. OTHER INFORMATION
- --------------------------
On October 12, 1997, Kennametal and Greenfield signed a definitive merger
agreement pursuant to which Kennametal will acquire Greenfield in a total
transaction valued at $1 billion. Under the terms of the agreement, which has
been approved by the Boards of Directors of both companies, Kennametal
commenced an all-cash tender offer on October 17, 1997, to acquire all of
Greenfield's outstanding common stock for $38.00 per share, including the
assumption of outstanding debt and convertible securities, which have a
current combined value of approximately $320 million. The tender offer is
subject to the conditions set forth in the Offer to Purchase, Exhibit (a)(1)
to the Company's Schedule 14D-1 filed with the SEC on October 17, 1997. The
Company will finance the acquisition initially through a new bank credit
facility.

The Company was informed that the waiting period under the Hart-Scott-Rodino
Antitrust Improvements Act of 1976 expired. Following its filing with the
German Federal Cartel Office (FCO) and discussions with the FCO, the Company
no longer needs to have the applicable one-month waiting period under the
German Act Against Restraints of Competition expire in order to proceed with
its tender offer and acquisition of Greenfield. The FCO will have the right
to continue to review the transaction following Kennametal's acquisition of
Greenfield.

In addition, on November 12, 1997, the Company learned that the United Kingdom
Office of Fair Trade (OFT) had issued an Invitation to Comment Announcement in
the United Kingdom in response to Kennametal's prior informal submission to
the OFT regarding the acquisition of Greenfield. Kennametal understands that
this announcement is part of the OFT's normal procedures and that it will not
delay its tender offer or acquisition of Greenfield. The OFT will also have
the right to continue to review this matter following Kennametal's acquisition
of Greenfield.

Kennametal does not expect the relevant German or U.K. agencies to raise any
significant objections to the combination in their respective countries
following consummation of its acquisition of Greenfield. The tender offer
remains subject to the other conditions listed in the Offer to Purchase. The
tender offer is scheduled to expire at 12:00 midnight New York City Time on
Friday, November 14, 1997.

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K
- -----------------------------------------
(a) Exhibits

( 2) Agreement and Plan of Merger by and among Kennametal Inc.,
Palmer Acquisition Corp. and Greenfield Industries, Inc.
dated as of October 10, 1997 (incorporated herein by reference
to Exhibit (c) (1) of the Company's Schedule 14D-1 filed with
the SEC on October 17, 1997).

(27) Financial Data Schedule for three months ended
September 30, 1997, submitted to the Securities and
Exchange Commission in electronic format, filed herewith

(99) Additional Exhibits
99.a Press Release Dated October 12, 1997, filed herewith
99.b Press Release Dated October 17, 1997, filed herewith
99.c Press Release Dated October 31, 1997
(incorporated herein by reference to Exhibit (A)(10)
of the Company's Amendment No. 1 to its schedule 14D-1
filed with the SEC on October 31, 1997)
99.d Press Release Dated November 13, 1997
(incorporated herein by reference to Exhibit (A)(11)
of the Company's Amendment No. 3 to its schedule 14D-1
filed with the SEC on November 13, 1997)

(b) Reports on Form 8-K

No reports on Form 8-K were filed during the quarter ended
September 30, 1997.


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.


KENNAMETAL INC.


Date: November 14, 1997 By: /s/ RICHARD J. ORWIG
--------------------
Richard J. Orwig
Vice President
Chief Financial and Administrative Officer