-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Ed+xh0gL+XqTuN9YyZE708jU1eFFvJoZAzeHkjCrhMtUA2EjfsTEteao6EzaviGi p6Y/yG49eu+r6UzntRpkgA== 0000950152-03-007579.txt : 20030812 0000950152-03-007579.hdr.sgml : 20030812 20030812160131 ACCESSION NUMBER: 0000950152-03-007579 CONFORMED SUBMISSION TYPE: NT 10-Q PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20030627 FILED AS OF DATE: 20030812 EFFECTIVENESS DATE: 20030812 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DAYTON SUPERIOR CORP CENTRAL INDEX KEY: 0000854709 STANDARD INDUSTRIAL CLASSIFICATION: STEEL PIPE & TUBES [3317] IRS NUMBER: 310676346 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: NT 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 001-11781 FILM NUMBER: 03837673 BUSINESS ADDRESS: STREET 1: 7777 WASHINGTON VILLAGE DRIVE STREET 2: SUITE 130 CITY: DAYTON STATE: OH ZIP: 45459 BUSINESS PHONE: 9374287172 MAIL ADDRESS: STREET 1: 7777 WASHINGTON VILLAGE DRIVE STREET 2: SUITE 130 CITY: DAYTON STATE: OH ZIP: 45459 NT 10-Q 1 l01979bnt10vq.txt DAYTON SUPERIOR CORPORATION UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 12b-25 NOTIFICATION OF LATE FILING [ ] Form 10-K [ ] Form 20-F [ ] Form 11-K [X] Form 10-Q [ ] Form N-SAR [ ] Form N-CSR FOR THE PERIOD ENDED JUNE 27, 2003 [ ] Transition Report on Form 10-K [ ] Transition Report on Form 20-F [ ] Transition Report on Form 11-K [ ] Transition Report on Form N-SAR [ ] Transition Report on Form 10-Q. [ ] For the Transition Period Ended:___________ NOTHING IN THIS FORM SHALL BE CONSTRUED TO IMPLY THAT THE COMMISSION HAS VERIFIED ANY INFORMATION CONTAINED HEREIN. If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates: _____________ PART I - REGISTRANT INFORMATION DAYTON SUPERIOR CORPORATION Full Name of Registrant 7777 WASHINGTON VILLAGE DRIVE, SUITE 130 Address of principal executive office DAYTON, OHIO 45459 City, State and Zip Code PART II - RULES 12b-25(b) AND (c) If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. [ X ] (a) The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense; (b) The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q, or portion thereof will be filed on or before the fifth calendar day following the prescribed due date; and (c) The accountant's statement or other exhibit required by Rule 12b-25(c) has been attached if applicable. PART III - NARRATIVE State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR or the transition report or portion thereof, could not be filed within the prescribed time period. During the second quarter 2003 closing process, the Company determined that its income statement classification did not appropriately reflect EITF 00-10 "Accounting for Shipping and Handling Fees and Costs". EITF 00-10 requires that all shipping and handling costs billed to customers be recorded as sales and the actual costs incurred be recorded as a component of cost of sales. Prior to the second quarter of 2003, the Company netted its freight costs against freight revenue. As a result of adopting EITF 00-10, the Company's net sales and cost of sales will both increase by an equal amount to reflect the inclusion of shipping revenues and costs, but there will be no effect on the Company's gross profit, operating income, net income (loss), or cash flows. Extra time is required to restate prior quarters for this classification change. PART IV - OTHER INFORMATION (1) Name and telephone number of person to contact in regard to this notification: THOMAS W. ROEHRIG VICE PRESIDENT, CORPORATE ACCOUNTING DAYTON SUPERIOR CORPORATION 7777 WASHINGTON VILLAGE DRIVE, SUITE 130 DAYTON, OHIO 45459 (937) 428-6360 EXTENSION 324 (2) Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months (or for such shorter) period that the registrant was required to file such reports) been filed? If answer is no, identify reports. [X] Yes [ ] No (3) Is its anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof? [ ] Yes [X] No If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made. DAYTON SUPERIOR CORPORATION has caused this notification to signed on its behalf by the undersigned hereunto duly authorized on this 12th day of August, 2003. DAYTON SUPERIOR CORPORATION By: \s\ Thomas W. Roehrig Name: Thomas W. Roehrig Title: Vice President, Corporate Accounting -----END PRIVACY-ENHANCED MESSAGE-----