8-K

SECURITIES AND EXCHANGE COMMISSION

UNITED STATES

Washington, DC 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) May 1, 2007

Superior Uniform Group, Inc.

(Exact name of registrant as specified in its charter)

Florida	1-5869-1	11-1385670
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

10055 Seminole Blvd., Seminole, Florida 33772

Registrant’s telephone number including area code: (727) 397-9611

Not Applicable

(Former name or former address, if changed since last report)

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:

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230 .425)

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

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

¨ 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

The following information is being furnished under Item 2.02 of Form 8-K: Press release by Superior Uniform Group, Inc. announcing its results of operations for the quarter ended March 31, 2007. A copy of this press release is attached as Exhibit 99.1 to this Form 8-K.

Item 9.0l. Financial Statements and Exhibits

(c) Exhibits

Exhibit Number	Description
99.1	Press Release, dated May 1, 2007

Signature

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 thereunder duly authorized.

	SUPERIOR UNIFORM GROUP, INC.
	By:	/s/ Andrew D. Demott, Jr.
		Andrew D. Demott, Jr.
		Senior Vice President, Chief Financial Officer and Treasurer
Date: May 1, 2007

EXHIBIT INDEX

Exhibit Number	Description
99.1	Press Release, dated May 1, 2007

EX-99.1

Exhibit 99.1

NEWS RELEASE

Superior Uniform Group, Inc.

An American Stock Exchange Listed Company

10055 Seminole Boulevard

Seminole, Florida 33772-2539

Telephone (727) 397-9611

Fax (727) 803-9623

Contact: Andrew D. Demott, Jr., CFO (727) 803-7135 FOR IMMEDIATE RELEASE

SUPERIOR UNIFORM GROUP REPORTS FIRST QUARTER EARNINGS

SEMINOLE, Florida – May 1, 2007—Michael Benstock, Chief Executive Officer of Superior Uniform Group, Inc. (AMEX: SGC), manufacturer of uniforms, career apparel and accessories, today announced that for the first quarter ended March 31, 2007, net earnings were $24,595 or $.00 per share (diluted) compared to 2006 first quarter earnings of $552,226 or $.08 per share (diluted). Net sales for the 2007 first quarter were $29,693,066 compared with 2006 first quarter sales of $31,136,543.

In making the earnings announcement, Mr. Benstock stated: “While sales and operating results for the first quarter were down from the prior year period, it was still an encouraging quarter for the Company in terms of new business acquired. We were awarded contracts with several new large prestigious accounts that will add significant volume to our business beginning in the latter portion of the second quarter. We anticipate reporting stronger revenues and operating results through the balance of 2007, particularly in the second half of the year. The Company has continued its emphasis on cost reductions in addition to its sales initiatives, and we expect to see continuing improvement in our cost structure.”

Superior Uniform Group^®, through its Signature marketing brands – Fashion Seal^®, Fashion Seal Healthcare™, Martin’s^®, Worklon^®, UniVogue™ and Sope Creek^® – manufactures and sells a wide range of uniforms, image apparel and accessories. Superior specializes in managing comprehensive uniform programs, and is dedicated to servicing the Healthcare, Hospitality, Restaurant/Food Services, Retail Employee I.D., Governmental/Public Safety, Entertainment, Commercial, Cleanroom and Resortwear markets. For more information, please visit www.superioruniformgroup.com.

Statements contained in this press release that are not historical facts may constitute forward-looking statements as that term is defined in the Private Securities Litigation Reform Act of 1995. All forward-looking statements are subject to risks and uncertainties, including without limitation, those identified in the Company’s SEC filings, which could cause actual results to differ from those projected.

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SUPERIOR UNIFORM GROUP, INC.

CONSOLIDATED STATEMENTS OF EARNINGS

THREE MONTHS ENDED MARCH 31,

(Unaudited)

	2007		2006
Net sales	$	29,693,066	$	31,136,543
Costs and expenses:
Cost of goods sold		19,846,101		21,031,410
Selling and administrative expenses		9,560,278		9,032,825
Interest expense		92,092		120,082
		29,498,471		30,184,317
Earnings before taxes on income		194,595		952,226
Taxes on income		170,000		400,000
Net earnings	$	24,595	$	552,226
Basic net earnings per common share	$	—	$	0.08
Diluted net earnings per common share	$	—	$	0.08
Dividends per common share	$	0.135	$	0.135

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SUPERIOR UNIFORM GROUP, INC.

CONSOLIDATED BALANCE SHEETS

MARCH 31,

(Unaudited)

ASSETS
	2007		2006
CURRENT ASSETS:
Cash and cash equivalents	$	3,128,433	$	10,107,484
Accounts receivable and other current assets		28,578,800		27,676,739
Inventories		34,413,438		35,412,630
TOTAL CURRENT ASSETS		66,120,671		73,196,853
PROPERTY, PLANT AND EQUIPMENT, NET		15,394,660		17,266,675
GOODWILL		1,617,411		1,617,411
OTHER INTANGIBLE ASSETS		952,635		1,190,794
OTHER ASSETS		1,512,428		2,809,800
	$	85,597,805	$	96,081,533
LIABILITIES AND SHAREHOLDERS’ EQUITY
CURRENT LIABILITIES:
Accounts payable	$	5,841,698	$	6,794,405
Accrued expenses		2,638,045		3,375,485
Current portion of long-term debt		1,471,929		1,706,013
TOTAL CURRENT LIABILITIES		9,951,672		11,875,903
LONG-TERM DEBT		1,823,840		3,295,769
LONG-TERM PENSION LIABILITY		1,115,819		—
OTHER LONG-TERM LIABILITIES		642,000		—
DEFERRED INCOME TAXES		310,000		800,000
SHAREHOLDERS’ EQUITY		71,754,474		80,109,861
	$	85,597,805	$	96,081,533

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