8-K

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

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

Date of report (Date of earliest event reported): April 28, 2006

THE GORMAN-RUPP COMPANY

(Exact Name of Registrant as Specified in its Charter)

Ohio

(State or Other Jurisdiction of Incorporation)

1-6747	34-0253990
(Commission File Number)	(I.R.S. Employee Identification No.)

305 Bowman Street, Mansfield, Ohio	44903
(Address of Principal Executive Offices)	(Zip Code)

(419) 755-1011

(Registrant’s Telephone Number, Including Area Code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 2.02 RESULTS OF OPERATIONS AND FINANCIAL CONDITION

     On April 26, 2006, The Gorman-Rupp Company issued a news release announcing its unaudited financial results for the first quarter ended March 31, 2006. This news release is included as Exhibit 99(A) and is being furnished, not filed, with this Current Report on Form 8-K.

Item 8.01 OTHER EVENTS

     On April 28, 2006, The Gorman-Rupp Company issued a news release announcing the election by the Board of Directors of Lee A. Wilkins to the office of Vice President Human Resources on April 27, 2006. This news release is included as Exhibit 99(B) in this Current Report on Form 8-K

Item 9.01 FINANCIAL STATEMENTS AND EXHIBITS

(d) Exhibits

Exhibits
99(A)	News Release dated April 26, 2006
99(B)	News Release dated April 28, 2006

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 hereunto duly authorized.

THE GORMAN-RUPP COMPANY
By:	/s/ David P. Emmens
	David P. Emmens
	Corporate Counsel and Secretary

April 28, 2006

EXHIBIT INDEX

Exhibits	Page
99(A) News Release dated April 26, 2006		3
99(B) News Release dated April 28, 2006		5

- 2 -

EX-99.A

Exhibit 99(A) Page 1

GORMAN-RUPP REPORTS RECORD EARNINGS AND SALES FOR FIRST QUARTER 2006

Mansfield, Ohio – April 26, 2006 – The Gorman-Rupp Company (AMEX:GRC) reported record net income of $4,538,000 for the first quarter ended March 31, 2006 compared to $1,654,000 during the first quarter of 2005 resulting in earnings per share of $0.42 compared to $0.15 in 2005. The Company also achieved record sales of $67,087,000 during the first quarter compared to $52,037,000 during the same period in 2005, an increase of 28.9%.

Higher sales during the first quarter of 2006 primarily reflected increases at the Company’s Mansfield Division and its subsidiaries Patterson Pump Company and Gorman-Rupp of Canada Limited. Double-digit percentage increases in the fire protection, municipal and international markets, along with shipment of fabricated components to the original equipment manufacturer market contributed to the record sales.

A record $98.6 million in backlog of orders at March 31, 2006, reflects a 10.8% increase from the backlog of a year ago and is 4.8% higher than at December 31, 2005. Nearly all of the current backlog is expected to ship during 2006.

The Company continues to support its increased working capital requirements through internally generated funds and remains financially strong with no bank debt.

President and CEO Jeffrey Gorman stated, “We are extremely pleased with the record sales and earnings for the first quarter and the improvement in profitability at Patterson Pump Company. The first quarter continued to build on the momentum that began in the fourth quarter of last year. The record backlog at the end of the quarter should position the Company for continued strength in the coming months.”

David P. Emmens
Corporate Secretary
The Gorman-Rupp Company
Telephone (419) 755-1477

For additional information contact Robert E. Kirkendall, Sr.VP & CFO, Telephone (419) 755-1294.

The Gorman-Rupp Company designs, manufactures and sells pumps and related equipment (pumps and motor controls) for use in water, wastewater, construction, industrial, petroleum, original equipment, agriculture, fire protection, heating ventilating and air conditioning (HVAC), military and other liquid handling applications.

Exhibit 99(A) Page 2

The Gorman-Rupp Company and Subsidiaries
Condensed Consolidated Statements of Income (unaudited)
(in thousands of dollars, except per share data)

	Three Months Ended March 31,
	2006		2005
Net sales	$	67,087	$	52,037
Cost of products sold		52,137		42,252
Gross Profit		14,950		9,785
Selling, general and administrative expenses		8,106		7,431
Operating Income		6,844		2,354
Other income (expense) — net		204		270
Income Before Income Taxes		7,048		2,624
Income taxes		2,510		970
Net Income	$	4,538	$	1,654
Basic and Diluted Earnings Per Share	$	0.42	$	0.15

The Gorman-Rupp Company and Subsidiaries
Condensed Consolidated Balance Sheets (unaudited)
(in thousands of dollars)

	March 31,		December 31,
	2006		2005
Assets
Cash and short-term investments	$	11,715	$	11,540
Accounts receivable		47,967		41,473
Inventories		54,192		52,403
Deferred income taxes and other current assets		4,594		5,085
Total Current Assets		118,468		110,501
Property, Plant and Equipment — Net		50,690		51,505
Other		17,615		17,535
Total Assets	$	186,773	$	179,541
Liabilities and Shareholders’ Equity
Accounts payable	$	11,326	$	9,835
Accrued liabilities and expenses		21,113		18,384
Total Current Liabilities		32,439		28,219
Postretirement Benefits		23,549		23,255
Deferred Income Taxes		1,019		1,019
Shareholders’ Equity		129,766		127,048
Total Liabilities and Shareholders’ Equity	$	186,773	$	179,541
Shares outstanding		10,685,697		10,685,697

EX-99.B

Exhibit 99(B) Page 1

GORMAN-RUPP DECLARES CASH DIVIDEND AND PROMOTES WILKINS

Mansfield, Ohio – April 28, 2006 – On April 27, 2006 the Board of Directors of The Gorman-Rupp Company (AMEX: GRC) declared a quarterly cash dividend of 14 cents per share on the common stock of the Company, payable June 9, 2006, to shareholders of record May 15, 2006. This marks the 225^th consecutive dividend paid by The Gorman-Rupp Company.

In other action, the Board of Directors elected Lee A. Wilkins to the position of Vice President Human Resources. Mr. Wilkins joined the Company in 1990 as Personnel Manager of its Mansfield Division and has served in various positions, most recently as Corporate Director of Human Resources.

David P. Emmens
Corporate Secretary
The Gorman-Rupp Company
Telephone (419) 755-1477
American Stock Exchange Symbol (GRC)

For additional information contact Robert E. Kirkendall, Sr. VP and CFO, Telephone (419) 755-1294

The Gorman-Rupp Company designs, manufactures and sells pumps and related equipment (pumps and motor controls) for use in water, wastewater, construction, industrial, petroleum, original equipment, agriculture, fire protection, heating ventilating and air conditioning (HVAC), military and other liquid handling applications.