8-K/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 8-K/A

Amendment No. 1

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

On May 1, 2007, Superior Uniform Group, Inc. (the “Company”) issued a press release announcing its financial results for the quarter ended March 31, 2007, and filed a Current Report on Form 8-K to report these results (the “Original Report”). A copy of the press release was attached as Exhibit 99.1 to the Original Report. Subsequently, the Company discovered an error that resulted in the Company’s tax provision being overstated and net earnings being understated by $100,000 for the period ended March 31, 2007, as reported in the foregoing press release. The revised consolidated statements of earnings and balance sheets reflecting these changes are furnished as Exhibit 99.1 to this report and are incorporated herein by reference. For the complete financial results of the Company for the quarter ended March 31, 2007, see the Company’s Form 10-Q for the quarterly period ended March 31, 2007, which was filed with the Securities and Exchange Commission today.

Item 9.01. Financial Statements and Exhibits

(c) Exhibits

Exhibit Number	Description
99.1	Revised Consolidated Statements of Earnings and Balance Sheets

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 10, 2007

EXHIBIT INDEX

Exhibit Number	Description
99.1	Revised Consolidated Statements of Earnings and Balance Sheets

EX-99.1

EXHIBIT 99.1

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

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		70,000		400,000
Net earnings	$	124,595	$	552,226
Basic net earnings per common share	$	0.02	$	0.08
Diluted net earnings per common share	$	0.02	$	0.08
Dividends per common share	$	0.135	$	0.135

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		2,538,045		3,375,485
Current portion of long-term debt		1,471,929		1,706,013
TOTAL CURRENT LIABILITIES		9,851,672		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		71,854,474		80,109,861
	$	85,597,805	$	96,081,533