MFC 10-Q/A 1st Qtr 2012

0000716688-12-000010.txt : 20120215 0000716688-12-000010.hdr.sgml : 20120215 20120215145512 ACCESSION NUMBER: 0000716688-12-000010 CONFORMED SUBMISSION TYPE: 10-Q/A PUBLIC DOCUMENT COUNT: 8 CONFORMED PERIOD OF REPORT: 20111231 FILED AS OF DATE: 20120215 DATE AS OF CHANGE: 20120215 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MICROWAVE FILTER CO INC /NY/ CENTRAL INDEX KEY: 0000716688 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPONENTS, NEC [3679] IRS NUMBER: 160928443 STATE OF INCORPORATION: NY FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-10976 FILM NUMBER: 12615649 BUSINESS ADDRESS: STREET 1: 6743 KINNE ST CITY: E SYRACUSE STATE: NY ZIP: 13057 BUSINESS PHONE: 3154373953 MAIL ADDRESS: STREET 1: 6743 KINNE ST CITY: EAST SYRACUSE STATE: NY ZIP: 13057 10-Q/A 1 mfc10qa.htm 10-Q\A MFC 10-Q/A 1st Qtr 2012

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q/A
Amendment No. 1

Quarterly Report Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934.

For the quarterly period ended December 31, 2011

Commission file number 0-10976

MICROWAVE FILTER COMPANY, INC.

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

New York		16-0928443
(State of Incorporation)		(I.R.S. Employer Identification Number)

6743 Kinne Street, East Syracuse, N.Y.		13057
(Address of Principal Executive Offices)		(Zip Code)

(315) 438-4700
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____

    Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (Section 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).
YES __X__ NO____

    Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company (as defined in Rule 12b-2 of the Exchange Act).
Large accelerated filer ______
Accelerated filer ______
Non-accelerated filer ______ (Do not check if smaller reporting company)
Smaller reporting company ____X____.

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).
YES ____ NO__X__

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

Common Stock, $.10 Par Value - 2,586,227 shares as of February 1, 2012.

Explanatory Note

The sole purpose of this Amendment to the Registrant’s Quarterly Report on Form 10-Q for the period ended December 31, 2011, as filed with the Securities and Exchange Commission on February 13, 2012 (the “Original Filing”), is to furnish the XBRL Interactive Data Files on Exhibit 101. The XBRL Interactive Data Files were inadvertently filed on Exhibit 100 in the Original Filing.

No other changes have been made to the Form 10-Q. This Amendment No. 1 on Form 10-Q speaks as of the original filing date of the Form 10-Q and does not modify or update any related disclosures made in the Form 10-Q.

MICROWAVE FILTER COMPANY, INC.
Form 10-Q

Index

Item	Page

Part I Financial Information

Item 1. Financial Statements	3

Consolidated Balance Sheets (unaudited)	3

Consolidated Statements of Operations (unaudited)	4

Consolidated Statements of Cash Flows (unaudited)	5

Notes to Consolidated Financial Statements (unaudited)	6-8

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	9-13

Item 3. Quantitative and Qualitative Disclosures About Market Risk	14

Item 4. Controls and Procedures	15

Part II Other Information	16

Signatures	17

<PAGE> 2

PART I. - FINANCIAL INFORMATION

Microwave Filter Company and Subsidiaries

Consolidated Balance Sheets

December 31, 2011 (unaudited) and September 30, 2011

	December 31, 2011					September 30, 2011
Assets
Current Assets:
Cash and cash equivalents		$		1,298,693			$		1,258,885
Accounts receivable-trade, net of
allowance for doubtful accounts
of $26,000 and $26,000				221,686					352,054
Federal and state income tax recoverable				0					24,828
Inventories, net				517,391					567,261
Prepaid expenses and other current assets				81,867					94,114

Total current assets				2,119,637					2,297,142

Property, plant and equipment, net				769,313					617,818

Total assets		$		2,888,950			$		2,914,960


Liabilities and Stockholders' Equity

Current liabilities:
Accounts payable		$		151,701			$		195,535
Customer deposits				57,909					51,886
Accrued federal and state income taxes				574					0
Accrued payroll and related expenses				39,421					57,514
Accrued compensated absences				228,845					250,443
Other current liabilities				31,755					83,654

Total current liabilities				510,205					639,032

Total liabilities				510,205					639,032

Stockholders' Equity:
Common stock, $.10 par value
Authorized 5,000,000 shares, Issued
4,324,140 shares in 2012 and 2011,
Outstanding 2,586,227 shares in 2012
and 2011				432,414					432,414
Additional paid-in capital				3,248,706					3,248,706
Retained earnings				388,302					285,485

Common stock in treasury, at cost
1,737,913 shares in 2012 and 2011			(	1,690,677	)			(	1,690,677	)

Total stockholders' equity				2,378,745					2,275,928

Total liabilities and stockholders' equity		$		2,888,950			$		2,914,960

<FN>
See Accompanying Notes to Consolidated Financial Statements

<PAGE> 3

Microwave Filter Company and Subsidiaries
Consolidated Statements of Operations (unaudited)
For the Three Months Ended December 31, 2011 and 2010


		Three months ended
		December 31,
		2011		2010

Net sales	$	1,317,207	$	1,294,567

Cost of goods sold		813,995		827,308

Gross profit		503,212		467,259

Selling, general and administrative expenses		421,970		421,214

Income from operations		81,242		46,045

Other income (net)		21,575		1,548

Income before income taxes		102,817		47,593

Provision (benefit) for income taxes		0		0

NET INCOME	$	102,817	$	47,593

Per share data:

Basic and diluted earnings per share	$	0.04	$	0.02

Shares used in computing net
earnings per share:		2,586,227		2,589,885

<FN>
See Accompanying Notes to Consolidated Financial Statements

<PAGE> 4

Microwave Filter Company and Subsidiaries

Consolidated Statements of Cash Flows (unaudited)

For the Three Months Ended December 31, 2011 and 2010

			Three months ended
			December 31
			2011				2010

Cash flows from operating activities:

Net income	$		102,817		$		47,593

Adjustments to reconcile net income
to net cash provided by (used in)
operating activities:
Depreciation			37,583				22,759
Gain on sale of fixed assets		(	20,000	)			0

Change in assets and liabilities:
Accounts receivable			130,368				67,268
Federal and state income tax recoverable			25,402				0
Inventories			49,870			(	17,252	)
Prepaid expenses and other assets			12,247				20,292
Accounts payable and customer deposits		(	37,811	)			91,436
Accrued payroll, compensated absences
and related expenses		(	39,691	)		(	36,128	)
Other current liabilities		(	51,899	)			5,375

Net cash provided by (used in)
operating activities			208,886				201,343

Cash flows from investing activities:
Capital expenditures		(	189,078	)		(	4,470	)
Proceeds from sale of fixed assets			20,000				0

Net cash (used in) provided by
investing activities		(	169,078	)		(	4,470	)

Cash flows from financing activities:
Purchase of treasury stock			0			(	1,912	)

Net cash (used in) provided by
financing activities			0			(	1,912	)

Net increase (decrease) in cash
and cash equivalents			39,808				194,961

Cash and cash equivalents
at beginning of period			1,258,885				1,466,719

Cash and cash equivalents
at end of period	$		1,298,693		$		1,661,680

Supplemental Schedule of Cash Flow Information:
Income taxes paid	$		15,000		$		0

<FN>

See Accompanying Notes to Consolidated Financial Statements

<PAGE> 5

MICROWAVE FILTER COMPANY, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

December 31, 2011

Note 1. Summary of Significant Accounting Policies

   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 Regulation S-K. 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 management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The operating results for the three month period ended December 31, 2011 are not necessarily indicative of the results that may be expected for the year ended September 30, 2012. For further information, refer to the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10K for the year ended September 30, 2011.

Note 2. Industry Segment Data

  The Company's business involves the operations of Microwave Filter Company, Inc. (MFC) which designs, develops, manufactures and sells electronic filters, both for radio and microwave frequencies, to help process signal distribution and to prevent unwanted signals from disrupting transmit or receive operations. Markets served include cable television, television and radio broadcast, satellite broadcast, mobile radio, commercial communications and defense electronics.

Note 3. Inventories

Inventories are stated at the lower of cost determined on the first-in, first-out method or market.

Inventories net of reserve for obsolescence consisted of the following:

December 31, 2011

September 30, 2011


Raw materials and stock parts	$	455,304	$	499,622
Work-in-process		15,521		14,056
Finished goods		46,566		53,583

	$	517,391	$	567,261

The Company's reserve for obsolescence equaled $392,703 at December 31, 2011 and September 30, 2011.

<PAGE> 6

Note 4. Income Taxes

The Company accounts for income taxes under FASB ASC 740-10. Deferred tax assets and liabilities are based on the difference between the financial statement and tax basis of assets and liabilities as measured by the enacted tax rates which are anticipated to be in effect when these differences reverse. The deferred tax provision is the result of the net change in the deferred tax assets and liabilities. A valuation allowance is established when it is necessary to reduce deferred tax assets to amounts expected to be realized. The Company has provided a full valuation allowance against its deferred tax assets.

FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity’s financial statements and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax position taken or expected to be taken on a tax return. Additionally, it provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Company determined it has no uncertain tax positions and therefore no amounts are recorded.

Note 5. Legal Matters

The State of New York Workers’ Compensation Board has commenced an action against Microwave Filter Company, Inc. to recover for an underfunded self insured program that Microwave Filter Company, Inc. participated in. Due to the relatively short period of time Microwave Filter Company, Inc. participated in the program and the limited amount of potential exposure, we do not expect the resolution of this action will have a material adverse effect on our financial condition, results of operations or cash flows. The Company has accrued $12,000 for this action in other current liabilities.

Note 6. Fair Value of Financial Instruments

The carrying values of the Company cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturity of those instruments.

The Company currently does not trade in or utilize derivative financial instruments.

Note 7. Significant Customers

Sales to one customer represented approximately 16% of total sales for the three months ended December 31, 2011 compared to 14% of total sales for the three months ended December 31, 2010.

<PAGE> 7

Note 8. Recent Accounting Pronouncements

In May 2011, the FASB issued Accounting Standards Update No. 2011-04, topic 820, Fair Value Measurement, to improve the comparability of fair value measurements presented and disclosed in financial statements prepared in accordance with United States GAAP and International Financial Reporting Standards. Some of the amendments clarify the Board’s intent about the application of existing fair value measurement requirements. Other amendments change a particular principle or requirement for measuring fair value or for disclosing information about fair value measurements. Specifically, the guidance requires additional disclosures for fair value measurements that are based on significant unobservable inputs. The updated guidance is to be applied prospectively and is effective for the Company’s interim and annual periods beginning January 1, 2012. The adoption of this guidance is not expected to have a material impact on the Company’s consolidated financial statements.

FASB Accounting Standards Update 2011-05, "Presentation of Comprehensive Income," was issued in June 2011 to be effective for fiscal years beginning after December 15, 2011. Comprehensive income includes certain items that are recognized as "other comprehensive income" ("OCI") and are excluded from net income. Examples include unrealized gains/losses on certain investments and gains/losses on derivative instruments designated as hedges. Under provisions of the update, the components of OCI must be presented in one of two formats: either (i) together with net income in a continuous statement of comprehensive income or (ii) in a second statement of comprehensive income to immediately follow the income statement. An existing option to present the components of OCI as part of the statement of changes in shareholders' equity is being eliminated. The Company expects the update to have minimal effect on its financial statements.

In September 2011, the Financial Accounting Standards Board, or FASB, amended existing guidance related to intangibles - goodwill and other by giving an entity the option to first assess qualitative factors to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying amount. If this is the case, companies will need to perform a more detailed two-step goodwill impairment test which is used to identify potential goodwill impairments and to measure the amount of goodwill impairment losses to be recognized, if any. This pronouncement is effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011, with early adoption permitted. We intend to adopt this guidance for our fiscal year beginning October 1, 2012. We do not believe the adoption of this guidance will have a material impact on our financial statements.

<PAGE> 8

MICROWAVE FILTER COMPANY, INC.

MANAGEMENT'S DISCUSSION AND
ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS

Microwave Filter Company, Inc. operates primarily in the United States and principally in one industry. The Company extends credit to business customers based upon ongoing credit evaluations. Microwave Filter Company, Inc. (MFC) designs, develops, manufactures and sells electronic filters, both for radio and microwave frequencies, to help process signal distribution and to prevent unwanted signals from disrupting transmit or receive operations. Markets served include cable television, television and radio broadcast, satellite broadcast, mobile radio, commercial communications and defense electronics.

Critical Accounting Policies

The Company's consolidated financial statements are based on the application of United States generally accepted accounting principles (GAAP). GAAP requires the use of estimates, assumptions, judgments and subjective interpretations of accounting principles that have an impact on the assets, liabilities, revenue and expense amounts reported. The Company believes its use of estimates and underlying accounting assumptions adhere to GAAP and are consistently applied. Valuations based on estimates are reviewed for reasonableness and adequacy on a consistent basis throughout the Company. Primary areas where financial information of the Company is subject to the use of estimates, assumptions and the application of judgment include revenues, receivables, inventories, and taxes. Note 1 to the consolidated financial statements in our Annual Report on Form 10-K for the fiscal year ended September 30, 2011 describes the significant accounting policies used in preparation of the consolidated financial statements. The most significant areas involving management judgments and estimates are described below and are considered by management to be critical to understanding the financial condition and results of operations of the Company.

Revenues from product sales are recorded as the products are shipped and title and risk of loss have passed to the customer, provided that no significant vendor or post-contract support obligations remain and the collection of the related receivable is probable. Billings in advance of the Company's performance of such work are reflected as customer deposits in the accompanying consolidated balance sheet.

Allowances for doubtful accounts are based on estimates of losses related to customer receivable balances. The establishment of reserves requires the use of judgment and assumptions regarding the potential for losses on receivable balances.

The Company's inventories are stated at the lower of cost determined on the first-in, first-out method or market. The Company uses certain estimates and judgments and considers several factors including product demand and changes in technology to provide for excess and obsolescence reserves to properly value inventory.

<PAGE> 9

The Company established a warranty reserve which provides for the estimated cost of product returns based upon historical experience and any known conditions or circumstances. Our warranty obligation is affected by product that does not meet specifications and performance requirements and any related costs of addressing such matters.

The Company accounts for income taxes under FASB ASC 740-10. Deferred tax assets and liabilities are based on the difference between the financial statement and tax basis of assets and liabilities as measured by the enacted tax rates which are anticipated to be in effect when these differences reverse. The deferred tax provision is the result of the net change in the deferred tax assets and liabilities. A valuation allowance is established when it is necessary to reduce deferred tax assets to amounts expected to be realized. The Company has provided a full valuation allowance against its deferred tax assets.

<PAGE> 10

RESULTS OF OPERATIONS

THREE MONTHS ENDED DECEMBER 31, 2011 vs. THREE MONTHS ENDED DECEMBER 31, 2010.

The following table sets forth the Company's net sales by major product group for the three months ended December 31, 2011 and 2010.

		Quarter ended		Quarter ended
Product group	Dec. 31, 2011		Dec. 31, 2010
Microwave Filter (MFC):
RF/Microwave	$	525,932	$	419,330
Cable TV		433,447		396,575
Satellite		331,354		447,352
Broadcast TV		25,128		31,152
Niagara Scientific (NSI):		1,346		158

Total	$	1,317,207	$	1,294,567

Sales backlog at December 31	$	303,666	$	672,366

Net sales for the three months ended December 31, 2011 equaled $1,317,207, an increase of $22,640 or 1.7%, when compared to net sales of $1,294,567 for the three months ended December 31, 2010.

MFC’s RF/Microwave product sales increased $106,602 or 25.4% to $525,932 for the three months ended December 31, 2011 when compared to RF/Microwave product sales of $419,330 during the same period last year. Management attributes the increase in sales to the Company’s efforts to encourage Original Equipment Manufacturer (OEM) relationships. MFC’s RF/Microwave products are sold primarily to Original Equipment Manufacturers that serve the mobile radio, commercial communications and defense electronics markets. The Company continues to invest in production engineering and infrastructure development to penetrate OEM market segments as they become popular. MFC is concentrating its technical resources and product development efforts toward potential high volume customers as part of a concentrated effort to provide substantial long-term growth. Sales to one OEM customer represented approximately 16% of total sales for the quarter ended December 31, 2011 compared to approximately 14% of total sales for the quarter ended December 31, 2010.

MFC’s Cable TV product sales increased $36,872 or 9.3% to $433,447 for the three months ended December 31, 2011 when compared to Cable TV product sales of $396,575 during the same period last year. Despite the increase, management continues to project a decrease in demand for Cable TV products due to the shift from analog to digital television. Due to the inherent nature of digital modulation versus analog modulation, fewer filters will be required. The Company has developed filters for digital television and there will still be requirements for analog filters for limited applications in commercial and private cable systems.

<PAGE> 11

MFC’s Satellite product sales decreased $115,998 or 25.9% to $331,354 for the three months ended December 31, 2011 when compared to Satellite product sales of $447,352 during the same period last year. The decrease can be attributed to a decrease in demand for the Company’s filters which suppress strong out-of-band interference caused by military and civilian radar systems and other sources. Management attributes the decrease in sales to global economic conditions. For the quarter ended December 31, 2011, international sales were down $82,111 or 44.6% to $102,197 when compared to international sales of $184,308 for the quarter ended December 31, 2010. Although economic conditions do impact sales, management expects demand for these types of filters to continue with the proliferation of earth stations world wide and increased sources of interference.

MFC’s Broadcast TV/Wireless Cable product sales decreased $6,024 or 19.3% to $25,128 for the three months ended December 31, 2011 when compared to sales of $31,152 during the same period last year. The decrease can be attributed to a decrease in demand for UHF Broadcast products which are primarily sold to system integrators for rural communities.

MFC's sales order backlog equaled $303,666 at December 31, 2011 compared to sales order backlog of $672,366 at December 31, 2010. However, backlog is not necessarily indicative of future sales. Accordingly, the Company does not believe that its backlog as of any particular date is representative of actual sales for any succeeding period. The total sales order backlog at December 31, 2011 is scheduled to ship by September 30, 2012.

Gross profit for the three months ended December 31, 2011 equaled $503,212, an increase of $35,953 or 7.7%, when compared to gross profit of $467,259 for the three months ended December 31, 2010. As a percentage of sales, gross profit increased to 38.2% for the three months ended December 31, 2011 compared to 36.1% for the three months ended December 31, 2010.The increase in gross profit can be attributed to the higher sales volume, lower direct material costs as a percentage of sales primarily due to product sales mix and lower manufacturing overhead payroll and payroll related expenses this year when compared to the same period last year.

Selling, general and administrative (SGA) expenses for the three months ended December 31, 2011 equaled $421,970, an increase of $756 or 0.2%, when compared to SGA expenses of $421,214 for the three months ended December 31, 2010. As a percentage of sales, SGA expenses decreased to 32.0% for the three months ended December 31, 2011 when compared to 32.5% for the three months ended December 31, 2010 primarily due to the higher sales volume this year when compared to the same period last year.

The Company recorded income from operations of $81,242 for the three months ended December 31, 2011 compared to income from operations of $46,045 for the three months ended December 31, 2010. The improvement in operating income can primarily be attributed to the higher sales volume, lower direct material costs as a percentage of sales and lower manufacturing overhead payroll and payroll related expenses this year when compared to the same period last year.

Other income for the three months ended December 31, 2011 equaled $21,575, an increase of $20,027, when compared to other income of $1,548 for the three months ended December 31, 2010. The increase can be attributed to a $20,000 gain on the sale of a fixed asset.

The provision (benefit) for income taxes equaled $0 for the three months ended December 31, 2011 and December 31, 2010. We have not recognized any provision for income taxes because taxable income was reduced by bonus tax basis depreciation and offset by a reduction in our deferred tax asset valuation reserve. Any benefit for losses has been subject to a valuation allowance since the realization of the deferred tax benefit is not considered more likely than not. As required by FASB ASC 740, the Company has determined that, at this time, it is more likely than not that the Company will not realize all of the benefits of federal and state deferred tax assets, and as a result, a valuation allowance was established.

<PAGE> 12

Off-Balance Sheet Arrangements

At December 31, 2011 and 2010, the Company did not have any unconsolidated entities or financial partnerships, such as entities often referred to as structured finance or special purpose entities, which might have been established for the purpose of facilitating off-balance sheet arrangements.

LIQUIDITY and CAPITAL RESOURCES


	December 31, 2011	September 30, 2011

Cash & cash equivalents	$1,298,693	$1,285,885
Working capital	$1,609,432	$1,658,110
Current ratio	4.15 to 1	3.59 to 1
Long-term debt	$0	$0

Cash and cash equivalents increased $39,808 to $1,298,693 at December 31, 2011 when compared to cash and cash equivalents of $1,258,885 at September 30, 2011. The increase was a result of $228,886 in net cash provided by operating activities and $189,078 in net cash used for capital expenditures.

The decrease in accounts receivable of $130,368 at December 31, 2011 when compared to September 30, 2011 can be attributed to improved collections and lower shipments during the month ended December 31, 2011 when compared to the month ended September 30, 2011.

The decrease in inventories of $49,870 at December 31, 2011 when compared to September 30, 2011 can primarily be attributed to the lower sales order backlog at December 31, 2011 when compared to September 30, 2011.

The decrease in accounts payable of $43,834 at December 31, 2011 when compared to September 30, 2011 can primarily be attributed to the lower inventories at December 31, 2011 when compared to September 30, 2011.

The decrease in other current liabilities of $51,889 at December 31, 2011 when compared to September 30, 2011 can primarily be attributed to the payment of a $50,000 profit sharing contribution which was accrued at September 30, 2011.

Capital expenditures totaling $189,078 for the three months ended December 31, 2011 consisted primarily of machinery.

At December 31, 2011, the Company had unused aggregate lines of credit totaling $750,000 collateralized by all inventory, equipment and accounts receivable.

Management believes that its working capital requirements for the forseeable future will be met by its existing cash balances, future cash flows from operations and its current credit arrangements.

<PAGE> 13

SAFE HARBOR STATEMENT UNDER THE PRIVATE SECURITIES LITIGATION REFORM ACT OF 1995

In an effort to provide investors a balanced view of the Company's current condition and future growth opportunities, this Quarterly Report on Form 10-Q includes comments by the Company's management about future performance. These statements which are not historical information are "forward-looking statements" pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. These, and other forward-looking statements, are subject to business and economic risks and uncertainties that could cause actual results to differ materially from those discussed. These risks and uncertainties include, but are not limited to: risks associated with demand for and market acceptance of existing and newly developed products as to which the Company has made significant investments; general economic and industry conditions; slower than anticipated penetration into the satellite communications, mobile radio and commercial and defense electronics markets; competitive products and pricing pressures; increased pricing pressure from our customers; risks relating to governmental regulatory actions in broadcast, communications and defense programs; as well as other risks and uncertainties, including but not limited to those detailed from time to time in the Company's Securities and Exchange Commission filings. These forward-looking statements are made only as of the date hereof, and the Company undertakes no obligation to update or revise the forward-looking statements, whether as a result of new information, future events or otherwise. You are encouraged to review Microwave Filter Company’s 2011 Annual Report and Form 10-K for the fiscal year ended September 30, 2011 and other Securities and Exchange Commission filings. Forward looking statements may be made directly in this document or “incorporated by reference” from other documents. You can find many of these statements by looking for words like “believes,” “expects,” “anticipates,” “estimates,” or similar expressions.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

There has been no significant change in our exposures to market risk during the three months ended December 31, 2011. For a detailed discussion of market risk, see our Annual Report on Form 10-K for the fiscal year ended September 30, 2011, Part II, Item 7A, Quantitative and Qualitative Disclosures About Market Risk.

<PAGE> 14

ITEM 4. CONTROLS AND PROCEDURES

EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES

The Company’s management, with the participation of the Company’s Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of the Company’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) as of the end of the period covered by this report. Based on such evaluation, the Company’s Chief Executive Officer and Chief Financial Officer have concluded that, as of the end of such period, the Company’s disclosure controls and procedures were effective as of the end of the period covered by this report.

CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING

There have been no changes in the Company’s internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) during the most recent fiscal quarter that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.

MANAGEMENT’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING

The Company’s management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rules 13a-15(f) and 15d-15(f) under the exchange act.

Under the supervision and with the participation of the Company’s management, including our principal executive officer and principal financial officer, the Company conducted an evaluation of its internal control over financial reporting based on criteria established in the framework in “Internal Control-Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation, the Company’s management concluded and certifies that its internal control over financial reporting was effective as of December 31, 2011.

This Quarterly Report does not include an attestation report of the Company’s registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the Company’s registered public accounting firm.

<PAGE> 15

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

 The State of New York Workers’ Compensation Board has commenced an action
 against Microwave Filter Company, Inc. to recover for an underfunded self
 insured program that Microwave Filter Company, Inc. participated in.
 Due to the relatively short period of time Microwave Filter Company, Inc.
 participated in the program and the limited amount of potential exposure,
 we do not expect the resolution of this action will have a material
 adverse effect on our financial condition, results of operations or
 cash flows.

Item 1A. Risk Factors

 Not applicable.

Item 2. Changes in Securities

 None during this reporting period.

Item 3. Defaults Upon Senior Securities

 The Company has no senior securities.

Item 4. (Removed and Reserved)

Item 5. Other Information

 None.

Item 6. Exhibits

 a. Exhibits

 31.1 Section 13a-14(a)/15d-14(a) Certification of Carl F. Fahrenkrug

 31.2 Section 13a-14(a)/15d-14(a) Certification of Richard L. Jones

 32.1 Section 1350 Certification of Carl F. Fahrenkrug

 32.2 Section 1350 Certification of Richard L. Jones

<PAGE> 16

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

                               MICROWAVE FILTER COMPANY, INC.

February 13, 2012             Carl F. Fahrenkrug
(Date)                          --------------------------
                                  Carl F. Fahrenkrug
                                Chief Executive Officer

February 13, 2012               Richard L. Jones
(Date)                               --------------------------
                                            Richard L. Jones
                                           Chief Financial Officer

<PAGE> 17

EX-31 3 exhibit31.htm EXHIBIT 31 Exhibit 31 Exhibit 31.1

RULE 13a-14(a) CERTIFICATION

I, Carl F. Fahrenkrug, certify that:

1. I have reviewed this report on Form 10-Q of Microwave Filter Company, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))for the registrant and we have:

a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

<PAGE>

5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: February 13, 2012 /s/ Carl F. Fahrenkrug

 Carl F. Fahrenkrug
 Chief Executive Officer

<PAGE>

Exhibit 31.2

RULE 13a-14(a) CERTIFICATION

I, Richard L. Jones, certify that:

1. I have reviewed this report on Form 10-Q of Microwave Filter Company, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))for the registrant and we have:

<PAGE>

b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: February 13, 2012 /s/ Richard L. Jones

 Richard L. Jones
 Chief Financial Officer

EX-32 4 exhibit32.htm EXHIBIT 32 Exhibit 32 Exhibit 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

I, Carl F. Fahrenkrug, Chief Executive Officer of Microwave Filter Company, Inc. (the Company), certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350, that:

(1) the quarterly Report on Form 10-Q of the Company for the period ended December 31, 2011 (the Report) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d); and

(2) the information contained in the report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Dated: February 13, 2012 /s/ Carl F. Fahrenkrug
 Carl F. Fahrenkrug
 Chief Executive Officer

<page>

Exhibit 32.2

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

I, Richard L. Jones, Chief Financial Officer of Microwave Filter Company, Inc. (the Company), certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350, that:

(1) the quarterly Report on Form 10-Q of the Company for the period ended December 31, 2011 (the Report) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d); and

(2) the information contained in the report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Dated: February 13, 2012 /s/ Richard L. Jones
 Richard L. Jones
 Chief Financial Officer

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<div> Note 8. Recent Accounting Pronouncements <big>   </big><big>In May 2011, the FASB issued Accounting Standards Update No. 2011-04, topic 820, Fair Value Measurement, to improve the comparability of fair value measurements presented and disclosed in financial statements prepared in accordance with United States GAAP and International Financial Reporting Standards. Some of the amendments clarify the Board's intent about the application of existing fair value measurement requirements. Other amendments change a particular principle or requirement for measuring fair value or for disclosing information about fair value measurements. Specifically, the guidance requires additional disclosures for fair value measurements that are based on significant unobservable inputs. The updated guidance is to be applied prospectively and is effective for the Company's interim and annual periods beginning January 1, 2012. The adoption of this guidance is not expected to have a material impact on the Company's consolidated financial statements.  </big> <big>   FASB Accounting Standards Update 2011-05, "Presentation of Comprehensive Income," was issued in June 2011 to be effective for fiscal years beginning after December 15, 2011. Comprehensive income includes certain items that are recognized as "other comprehensive income" ("OCI") and are excluded from net income. Examples include unrealized gains/losses on certain investments and gains/losses on derivative instruments designated as hedges. Under provisions of the update, the components of OCI must be presented in one of two formats: either (i) together with net income in a continuous statement of comprehensive income or (ii) in a second statement of comprehensive income to immediately follow the income statement. An existing option to present the components of OCI as part of the statement of changes in shareholders' equity is being eliminated. The Company expects the update to have minimal effect on its financial statements. </big> <big> </big>    In September 2011, the Financial Accounting Standards Board, or FASB, amended existing guidance related to intangibles - goodwill and other by giving an entity the option to first assess qualitative factors to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying amount. If this is the case, companies will need to perform a more detailed two-step goodwill impairment test which is used to identify potential goodwill impairments and to measure the amount of goodwill impairment losses to be recognized, if any. This pronouncement is effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011, with early adoption permitted. We intend to adopt this guidance for our fiscal year beginning October 1, 2012. We do not believe the adoption of this guidance will have a material impact on our financial statements. </div>

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<div> Note 6. Fair Value of Financial Instruments  The carrying values of the Company cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturity of those instruments.    The Company currently does not trade in or utilize derivative financial instruments. </div>

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<div> Note 4. Income Taxes   The Company accounts for income taxes under FASB ASC 740-10. Deferred tax assets and liabilities are based on the difference between the financial statement and tax basis of assets and liabilities as measured by the enacted tax rates which are anticipated to be in effect when these differences reverse. The deferred tax provision is the result of the net change in the deferred tax assets and liabilities.  A valuation allowance is established when it is necessary to reduce deferred tax assets to amounts expected to be realized. The Company has provided a full valuation allowance against its deferred tax assets.   FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements  and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax position taken or expected to be taken on a tax return. Additionally, it provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Company determined it has no uncertain tax positions and therefore no amounts are recorded. </div>

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<div> Note 3. Inventories                     Inventories are stated at the lower of cost determined on the first-in, first-out method or market. Inventories net of reserve for obsolescence consisted of the following: <table style="width: 100%;" border="0" cellspacing="0"> <tr><td style="text-align: right; width: 375px; vertical-align: middle;">December 31, 2011 </td> <td style="text-align: right; width: 175px; vertical-align: middle;"> <div style="text-align: right;">September 30, 2011 </div></td> <td style="vertical-align: top;"> </td></tr></table> <table style="width: 100%;" border="0" cellspacing="0"> <tr><td style="text-align: right; width: 225px; vertical-align: top;"> </td> <td style="width: 25px; vertical-align: top;"> </td> <td style="width: 10px; vertical-align: top;"> </td> <td style="width: 10px; vertical-align: top;"> </td> <td style="width: 55px; vertical-align: top;"> </td> <td style="width: 40px; vertical-align: top;"> </td> <td style="width: 75px; vertical-align: top;"> </td> <td style="vertical-align: top;"> </td> <td style="vertical-align: top;"> </td></tr> <tr><td style="text-align: left; background-color: rgb(204,255,255); vertical-align: middle;">Raw materials and stock parts</td> <td style="background-color: rgb(204,255,255); width: 50px; vertical-align: top;"> </td> <td style="text-align: left; background-color: rgb(204,255,255); vertical-align: middle;"> </td> <td style="text-align: right; background-color: rgb(204,255,255); vertical-align: middle;">$</td> <td style="text-align: right; background-color: rgb(204,255,255); width: 55px; vertical-align: middle;">455,304</td> <td style="text-align: right; background-color: rgb(204,255,255); vertical-align: middle;"> </td> <td style="text-align: left; background-color: rgb(204,255,255); vertical-align: middle;"> <div align="right">$ </div></td> <td style="text-align: right; background-color: rgb(204,255,255); width: 55px; vertical-align: middle;">499,622</td> <td style="text-align: left;"> </td></tr> <tr><td style="text-align: left; vertical-align: middle;">Work-in-process</td> <td style="vertical-align: top;"> </td> <td style="text-align: left; vertical-align: middle;"> </td> <td style="text-align: right; vertical-align: middle;"> </td> <td style="text-align: right; vertical-align: middle;">15,521</td> <td style="text-align: left; vertical-align: middle;"> </td> <td style="text-align: left; vertical-align: middle;"> </td> <td style="text-align: right; vertical-align: middle;">14,056</td> <td style="text-align: left;"> </td></tr> <tr><td style="text-align: left; background-color: rgb(204,255,255); vertical-align: middle;">Finished goods</td> <td style="background-color: rgb(204,255,255); vertical-align: top;"> </td> <td style="text-align: left; background-color: rgb(204,255,255); vertical-align: middle;"> </td> <td style="text-align: right; background-color: rgb(204,255,255); vertical-align: middle;"> </td> <td style="border-bottom: rgb(0,0,0) 1px solid; text-align: right; background-color: rgb(204,255,255); vertical-align: middle;">46,566</td> <td style="text-align: right; background-color: rgb(204,255,255); vertical-align: middle;"> </td> <td style="text-align: left; background-color: rgb(204,255,255); vertical-align: middle;"> </td> <td style="border-bottom: rgb(0,0,0) 1px solid; text-align: right; background-color: rgb(204,255,255); vertical-align: middle;">53,583</td> <td style="text-align: left;"> </td></tr> <tr><td style="text-align: left;"> </td> <td style="vertical-align: top;"> </td> <td style="text-align: left;"> </td> <td style="text-align: right;"> </td> <td style="text-align: right; vertical-align: middle;">  </td> <td style="text-align: right; vertical-align: middle;"> </td> <td style="text-align: left; vertical-align: middle;"> </td> <td style="text-align: right; vertical-align: middle;">  </td> <td style="text-align: left;"> </td></tr> <tr><td style="text-align: left; background-color: rgb(204,255,255);"> </td> <td style="background-color: rgb(204,255,255); vertical-align: top;"> </td> <td style="text-align: left; background-color: rgb(204,255,255);"> </td> <td style="text-align: right; background-color: rgb(204,255,255); vertical-align: middle;">$</td> <td style="border-bottom: rgb(0,0,0) 3px double; text-align: right; background-color: rgb(204,255,255); vertical-align: middle;">517,391</td> <td style="text-align: right; background-color: rgb(204,255,255); vertical-align: middle;"> </td> <td style="text-align: left; background-color: rgb(204,255,255); vertical-align: middle;"> <div align="right">$ </div></td> <td style="border-bottom: rgb(0,0,0) 3px double; text-align: right; background-color: rgb(204,255,255); vertical-align: middle;">567,261</td> <td style="text-align: left;"> </td></tr></table>   The Company's reserve for obsolescence equaled $392,703 at December 31, 2011 and September 30, 2011. </div>

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<div> Note 5. Legal Matters The State of New York Workers' Compensation Board has commenced an action against Microwave Filter Company, Inc. to recover for an underfunded self insured program that Microwave Filter Company, Inc. participated in. Due to the relatively short period of time Microwave Filter Company, Inc. participated in the program and the limited amount of potential exposure, we do not expect the resolution of this action will have a material adverse effect on our financial condition, results of operations or cash flows. The Company has accrued $12,000 for this action in other current liabilities. </div>

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<div> Note 2. Industry Segment Data   The Company's business involves the operations of Microwave Filter Company, Inc. (MFC) which designs, develops, manufactures and sells electronic filters, both for radio and microwave frequencies, to help process signal distribution and to prevent unwanted signals from disrupting transmit or receive operations. Markets served include cable television, television and radio broadcast, satellite broadcast, mobile radio, commercial communications and defense electronics. </div>

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<div> Note 1. Summary of Significant Accounting Policies       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 Regulation S-K. 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 management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The operating results for the three month period ended December 31, 2011 are not necessarily indicative of the results that may be expected for the year ended September 30, 2012. For further information, refer to the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10K for the year ended September 30, 2011. </div>

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Income Taxes	3 Months Ended
Income Taxes	Dec. 31, 2011
Income Taxes [Abstract]
Income Taxes	Note 4. Income Taxes The Company accounts for income taxes under FASB ASC 740-10. Deferred tax assets and liabilities are based on the difference between the financial statement and tax basis of assets and liabilities as measured by the enacted tax rates which are anticipated to be in effect when these differences reverse. The deferred tax provision is the result of the net change in the deferred tax assets and liabilities. A valuation allowance is established when it is necessary to reduce deferred tax assets to amounts expected to be realized. The Company has provided a full valuation allowance against its deferred tax assets. FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax position taken or expected to be taken on a tax return. Additionally, it provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The Company determined it has no uncertain tax positions and therefore no amounts are recorded.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 136, 172

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

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-Publisher FASB

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Inventories

3 Months Ended

Dec. 31, 2011

Inventories [Abstract]

Inventories

Note 3. Inventories

Inventories are stated at the lower of cost determined on the first-in, first-out method or market.

Inventories net of reserve for obsolescence consisted of the following:

December 31, 2011

September 30, 2011


Raw materials and stock parts	$	455,304	$	499,622
Work-in-process		15,521		14,056
Finished goods		46,566		53,583

	$	517,391	$	567,261

The Company's reserve for obsolescence equaled $392,703 at December 31, 2011 and September 30, 2011.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

+ References+ Details

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Consolidated Balance Sheets (USD $)

Dec. 31, 2011

Sep. 30, 2011

Assets

Cash and cash equivalents $ 1,298,693 $ 1,258,885

Accounts receivable-trade, net of allowance for doubtful accounts of $26,000 and $26,000 221,686 352,054

Federal and state income tax recoverable 0 24,828

Inventories, net 517,391 567,261

Prepaid expenses and other current assets 81,867 94,114

Total current assets 2,119,637 2,297,142

Property, plant and equipment, net 769,313 617,818

Total assets 2,888,950 2,914,960

Liabilities and Stockholders' Equity

Accounts payable 151,701 195,535

Customer deposits 57,909 51,886

Accrued federal and state income taxes 574 0

Accrued payroll and related expenses 39,421 57,514

Accrued compensated absences 228,845 250,443

Other current liabilities 31,755 83,654

Total current liabilities 510,205 639,032

Total liabilities 510,205 639,032

Stockholders' Equity

Common stock, $.10 par value Authorized 5,000,000 shares, Issued 4,324,140 shares in 2012 and 2011, Outstanding 2,586,227 shares in 2012 and 2011 432,414 432,414

Additional paid-in capital 3,248,706 3,248,706

Retained earnings 388,302 285,485

Common stock in treasury, at cost 1,737,913 shares in 2012 and 2011 (1,690,677) (1,690,677)

Total stockholders' equity 2,378,745 2,275,928

Total liabilities and stockholders' equity $ 2,888,950 $ 2,914,960

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Summary Of Significant Accounting Policies
3 Months Ended

Dec. 31, 2011

Summary Of Significant Accounting Policies [Abstract]

Summary Of Significant Accounting Policies

Note 1. Summary of Significant Accounting Policies

 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 Regulation S-K. 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 management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The operating results for the three month period ended December 31, 2011 are not necessarily indicative of the results that may be expected for the year ended September 30, 2012. For further information, refer to the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10K for the year ended September 30, 2011.

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Significant Customers
3 Months Ended

Dec. 31, 2011

Significant Customers [Abstract]

Significant Customers

Note 7. Significant Customers

Sales to one customer represented approximately 16% of total sales for the three months ended December 31, 2011 compared to 14% of total sales for the three months ended December 31, 2010.

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Fair Value Of Financial Instruments
3 Months Ended

Dec. 31, 2011

Fair Value Of Financial Instruments [Abstract]

Fair Value Of Financial Instruments

Note 6. Fair Value of Financial Instruments
The carrying values of the Company cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturity of those instruments.

 The Company currently does not trade in or utilize derivative financial instruments.

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The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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Recent Accounting Pronouncements
3 Months Ended

Dec. 31, 2011

Recent Accounting Pronouncements [Abstract]

Recent Accounting Pronouncements

Note 8. Recent Accounting Pronouncements

 In May 2011, the FASB issued Accounting Standards Update No. 2011-04, topic 820, Fair Value Measurement, to improve the comparability of fair value measurements presented and disclosed in financial statements prepared in accordance with United States GAAP and International Financial Reporting Standards. Some of the amendments clarify the Board's intent about the application of existing fair value measurement requirements. Other amendments change a particular principle or requirement for measuring fair value or for disclosing information about fair value measurements. Specifically, the guidance requires additional disclosures for fair value measurements that are based on significant unobservable inputs. The updated guidance is to be applied prospectively and is effective for the Company's interim and annual periods beginning January 1, 2012. The adoption of this guidance is not expected to have a material impact on the Company's consolidated financial statements.

 FASB Accounting Standards Update 2011-05, "Presentation of Comprehensive Income," was issued in June 2011 to be effective for fiscal years beginning after December 15, 2011. Comprehensive income includes certain items that are recognized as "other comprehensive income" ("OCI") and are excluded from net income. Examples include unrealized gains/losses on certain investments and gains/losses on derivative instruments designated as hedges. Under provisions of the update, the components of OCI must be presented in one of two formats: either (i) together with net income in a continuous statement of comprehensive income or (ii) in a second statement of comprehensive income to immediately follow the income statement. An existing option to present the components of OCI as part of the statement of changes in shareholders' equity is being eliminated. The Company expects the update to have minimal effect on its financial statements.

 In September 2011, the Financial Accounting Standards Board, or FASB, amended existing guidance related to intangibles - goodwill and other by giving an entity the option to first assess qualitative factors to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying amount. If this is the case, companies will need to perform a more detailed two-step goodwill impairment test which is used to identify potential goodwill impairments and to measure the amount of goodwill impairment losses to be recognized, if any. This pronouncement is effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011, with early adoption permitted. We intend to adopt this guidance for our fiscal year beginning October 1, 2012. We do not believe the adoption of this guidance will have a material impact on our financial statements.

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Consolidated Statements Of Cash Flows (USD $)
3 Months Ended

Dec. 31, 2011

Dec. 31, 2010

Cash flows from operating activities:

Net income $ 102,817 $ 47,593

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

Depreciation 37,583 22,759

Gain on sale of fixed assets (20,000) 0

Change in assets and liabilities:

Accounts receivable 130,368 67,268

Federal and state income tax recoverable 25,402 0

Inventories 49,870 (17,252)

Prepaid expenses and other assets 12,247 20,292

Accounts payable and customer deposits (37,811) 91,436

Accrued payroll, compensated absences and related expenses (39,691) (36,128)

Other current liabilities (51,899) 5,375

Net cash provided by (used in) operating activities 208,886 201,343

Cash flows from investing activities:

Capital expenditures (189,078) (4,470)

Proceeds from sale of fixed assets 20,000 0

Net cash (used in) provided by investing activities (169,078) (4,470)

Cash flows from financing activities:

Purchase of treasury stock 0 (1,912)

Net cash (used in) provided by financing activities 0 (1,912)

Net increase (decrease) in cash and cash equivalents 39,808 194,961

Cash and cash equivalents at beginning of period 1,258,885 1,466,719

Cash and cash equivalents at end of period 1,298,693 1,661,680

Supplemental Schedule of Cash Flow Information:

Income taxes paid $ 15,000 $ 0

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Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).

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The net cash inflow or outflow from financing activity for the period.

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Legal Matters
3 Months Ended

Dec. 31, 2011

Legal Matters [Abstract]

Legal Matters

Note 5. Legal Matters

The State of New York Workers' Compensation Board has commenced an action against Microwave Filter Company, Inc. to recover for an underfunded self insured program that Microwave Filter Company, Inc. participated in. Due to the relatively short period of time Microwave Filter Company, Inc. participated in the program and the limited amount of potential exposure, we do not expect the resolution of this action will have a material adverse effect on our financial condition, results of operations or cash flows. The Company has accrued $12,000 for this action in other current liabilities.

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Consolidated Balance Sheets (USD $)	Dec. 31, 2011	Sep. 30, 2011
Assets
Cash and cash equivalents	$ 1,298,693	$ 1,258,885
Accounts receivable-trade, net of allowance for doubtful accounts of $26,000 and $26,000	221,686	352,054
Federal and state income tax recoverable	0	24,828
Inventories, net	517,391	567,261
Prepaid expenses and other current assets	81,867	94,114
Total current assets	2,119,637	2,297,142
Property, plant and equipment, net	769,313	617,818
Total assets	2,888,950	2,914,960
Liabilities and Stockholders' Equity
Accounts payable	151,701	195,535
Customer deposits	57,909	51,886
Accrued federal and state income taxes	574	0
Accrued payroll and related expenses	39,421	57,514
Accrued compensated absences	228,845	250,443
Other current liabilities	31,755	83,654
Total current liabilities	510,205	639,032
Total liabilities	510,205	639,032
Stockholders' Equity
Common stock, $.10 par value Authorized 5,000,000 shares, Issued 4,324,140 shares in 2012 and 2011, Outstanding 2,586,227 shares in 2012 and 2011	432,414	432,414
Additional paid-in capital	3,248,706	3,248,706
Retained earnings	388,302	285,485
Common stock in treasury, at cost 1,737,913 shares in 2012 and 2011	(1,690,677)	(1,690,677)
Total stockholders' equity	2,378,745	2,275,928
Total liabilities and stockholders' equity	$ 2,888,950	$ 2,914,960

Summary Of Significant Accounting Policies	3 Months Ended
Summary Of Significant Accounting Policies	Dec. 31, 2011
Summary Of Significant Accounting Policies [Abstract]
Summary Of Significant Accounting Policies	Note 1. Summary of Significant Accounting Policies 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 Regulation S-K. 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 management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. The operating results for the three month period ended December 31, 2011 are not necessarily indicative of the results that may be expected for the year ended September 30, 2012. For further information, refer to the consolidated financial statements and notes thereto included in the Company's Annual Report on Form 10K for the year ended September 30, 2011.

Industry Segment Data	3 Months Ended
Industry Segment Data	Dec. 31, 2011
Industry Segment Data [Abstract]
Industry Segment Data	Note 2. Industry Segment Data The Company's business involves the operations of Microwave Filter Company, Inc. (MFC) which designs, develops, manufactures and sells electronic filters, both for radio and microwave frequencies, to help process signal distribution and to prevent unwanted signals from disrupting transmit or receive operations. Markets served include cable television, television and radio broadcast, satellite broadcast, mobile radio, commercial communications and defense electronics.

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2011	Sep. 30, 2011
Consolidated Balance Sheets [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 26,000	$ 26,000
Common stock, par value	$ 0.10	$ 0.10
Common stock, shares authorized	5,000,000	5,000,000
Common stock, shares, issued	4,324,140	4,324,140
Common stock, shares, outstanding	2,586,227	2,586,227
Treasury stock, shares	1,737,913	1,737,913

Document And Entity Information	3 Months Ended
Document And Entity Information	Dec. 31, 2011	Feb. 01, 2012
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 31, 2011
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q1
Entity Filer Category	Smaller Reporting Company
Entity Registrant Name	MICROWAVE FILTER CO INC /NY/
Entity Central Index Key	0000716688
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding		2,586,227

Consolidated Statements Of Operations (USD $)	3 Months Ended
Consolidated Statements Of Operations (USD $)	Dec. 31, 2011	Dec. 31, 2010
Consolidated Statements Of Operations [Abstract]
Net sales	$ 1,317,207	$ 1,294,567
Cost of goods sold	813,995	827,308
Gross profit	503,212	467,259
Selling, general and administrative expenses	421,970	421,214
Income from operations	81,242	46,045
Other income (net)	21,575	1,548
Income before income taxes	102,817	47,593
Provision (benefit) for income taxes	0	0
NET INCOME	$ 102,817	$ 47,593
Per share data:
Basic and diluted earnings per share	$ 0.04	$ 0.02
Shares used in computing net earnings per share	2,586,227	2,589,885

Significant Customers	3 Months Ended
Significant Customers	Dec. 31, 2011
Significant Customers [Abstract]
Significant Customers	Note 7. Significant Customers Sales to one customer represented approximately 16% of total sales for the three months ended December 31, 2011 compared to 14% of total sales for the three months ended December 31, 2010.

Fair Value Of Financial Instruments	3 Months Ended
Fair Value Of Financial Instruments	Dec. 31, 2011
Fair Value Of Financial Instruments [Abstract]
Fair Value Of Financial Instruments	Note 6. Fair Value of Financial Instruments The carrying values of the Company cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturity of those instruments. The Company currently does not trade in or utilize derivative financial instruments.

Recent Accounting Pronouncements	3 Months Ended
Recent Accounting Pronouncements	Dec. 31, 2011
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	Note 8. Recent Accounting Pronouncements In May 2011, the FASB issued Accounting Standards Update No. 2011-04, topic 820, Fair Value Measurement, to improve the comparability of fair value measurements presented and disclosed in financial statements prepared in accordance with United States GAAP and International Financial Reporting Standards. Some of the amendments clarify the Board's intent about the application of existing fair value measurement requirements. Other amendments change a particular principle or requirement for measuring fair value or for disclosing information about fair value measurements. Specifically, the guidance requires additional disclosures for fair value measurements that are based on significant unobservable inputs. The updated guidance is to be applied prospectively and is effective for the Company's interim and annual periods beginning January 1, 2012. The adoption of this guidance is not expected to have a material impact on the Company's consolidated financial statements. FASB Accounting Standards Update 2011-05, "Presentation of Comprehensive Income," was issued in June 2011 to be effective for fiscal years beginning after December 15, 2011. Comprehensive income includes certain items that are recognized as "other comprehensive income" ("OCI") and are excluded from net income. Examples include unrealized gains/losses on certain investments and gains/losses on derivative instruments designated as hedges. Under provisions of the update, the components of OCI must be presented in one of two formats: either (i) together with net income in a continuous statement of comprehensive income or (ii) in a second statement of comprehensive income to immediately follow the income statement. An existing option to present the components of OCI as part of the statement of changes in shareholders' equity is being eliminated. The Company expects the update to have minimal effect on its financial statements. In September 2011, the Financial Accounting Standards Board, or FASB, amended existing guidance related to intangibles - goodwill and other by giving an entity the option to first assess qualitative factors to determine whether it is more likely than not (that is, a likelihood of more than 50 percent) that the fair value of a reporting unit is less than its carrying amount. If this is the case, companies will need to perform a more detailed two-step goodwill impairment test which is used to identify potential goodwill impairments and to measure the amount of goodwill impairment losses to be recognized, if any. This pronouncement is effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011, with early adoption permitted. We intend to adopt this guidance for our fiscal year beginning October 1, 2012. We do not believe the adoption of this guidance will have a material impact on our financial statements.

Consolidated Statements Of Cash Flows (USD $)	3 Months Ended
Consolidated Statements Of Cash Flows (USD $)	Dec. 31, 2011	Dec. 31, 2010
Cash flows from operating activities:
Net income	$ 102,817	$ 47,593
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation	37,583	22,759
Gain on sale of fixed assets	(20,000)	0
Change in assets and liabilities:
Accounts receivable	130,368	67,268
Federal and state income tax recoverable	25,402	0
Inventories	49,870	(17,252)
Prepaid expenses and other assets	12,247	20,292
Accounts payable and customer deposits	(37,811)	91,436
Accrued payroll, compensated absences and related expenses	(39,691)	(36,128)
Other current liabilities	(51,899)	5,375
Net cash provided by (used in) operating activities	208,886	201,343
Cash flows from investing activities:
Capital expenditures	(189,078)	(4,470)
Proceeds from sale of fixed assets	20,000	0
Net cash (used in) provided by investing activities	(169,078)	(4,470)
Cash flows from financing activities:
Purchase of treasury stock	0	(1,912)
Net cash (used in) provided by financing activities	0	(1,912)
Net increase (decrease) in cash and cash equivalents	39,808	194,961
Cash and cash equivalents at beginning of period	1,258,885	1,466,719
Cash and cash equivalents at end of period	1,298,693	1,661,680
Supplemental Schedule of Cash Flow Information:
Income taxes paid	$ 15,000	$ 0

Legal Matters	3 Months Ended
Legal Matters	Dec. 31, 2011
Legal Matters [Abstract]
Legal Matters	Note 5. Legal Matters The State of New York Workers' Compensation Board has commenced an action against Microwave Filter Company, Inc. to recover for an underfunded self insured program that Microwave Filter Company, Inc. participated in. Due to the relatively short period of time Microwave Filter Company, Inc. participated in the program and the limited amount of potential exposure, we do not expect the resolution of this action will have a material adverse effect on our financial condition, results of operations or cash flows. The Company has accrued $12,000 for this action in other current liabilities.