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) July 26, 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 June 30, 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 July 26, 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: July 26, 2007

EXHIBIT INDEX

Exhibit Number	Description
99.1	Press Release, dated July 26, 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	FOR IMMEDIATE RELEASE
	(727) 803-7135

SUPERIOR UNIFORM GROUP REPORTS INCREASED SECOND QUARTER EARNINGS

SEMINOLE, Florida - July 26, 2007 - Superior Uniform Group, Inc., (AMEX: SGC), manufacturer of uniforms, career apparel and accessories, today announced that for the second quarter ended June 30, 2007, sales were $30,599,258, compared with 2006 second quarter sales of $31,504,585. Net income was $660,043 or $.10 per share (diluted), compared with net income of $629,668 or $.09 per share (diluted) in the 2006 second quarter.

For the six months ended June 30, 2007, sales were $60,292,324, compared with sales of $62,641,128 in the six months ended June 30, 2006. Net income for the six months ended June 30, 2007 was $784,638 or $.12 per share (diluted), versus net income of $1,181,894 or $.17 per share (diluted) in the first six months of 2006.

Michael Benstock, Chief Executive Officer, commented: “We are pleased to report an increase in our earnings this quarter. This improvement in earnings, despite a slight decrease in sales, is a result of our continued emphasis on reducing operating costs and improving our product sourcing. As we discussed in our earnings release for the first quarter, we were awarded contracts with several new large prestigious accounts that we began shipping at the end of the second quarter. These accounts will add significant volume to our business going forward. We anticipate reporting stronger revenues and continued improvement in our operating results through the balance of 2007.”

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.

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Statements contained in this press release which 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.

Comparative figures are as follows:

SUPERIOR UNIFORM GROUP, INC. AND SUBSIDIARY

CONDENSED CONSOLIDATED SUMMARY OF OPERATIONS

THREE MONTHS ENDED JUNE 30,

(Unaudited)

	2007		2006
Net sales	$	30,599,258	$	31,504,585
Costs and expenses:
Cost of goods sold		20,618,942		21,550,704
Selling and administrative expenses		8,855,892		8,858,648
Interest expense		84,381		115,565
		29,559,215		30,524,917
Earnings before taxes on income		1,040,043		979,668
Taxes on income		380,000		350,000
Net earnings	$	660,043	$	629,668
Basic net earnings per common share	$	0.10	$	0.09
Diluted net earnings per common share	$	0.10	$	0.09
Dividends per common share	$	0.135	$	0.135

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SUPERIOR UNIFORM GROUP, INC. AND SUBSIDIARY

CONDENSED CONSOLIDATED SUMMARY OF OPERATIONS

SIX MONTHS ENDED JUNE 30,

(Unaudited)

	2007		2006
Net sales	$	60,292,324	$	62,641,128
Costs and expenses:
Cost of goods sold		40,465,044		42,582,114
Selling and administrative expenses		18,416,169		17,891,473
Interest expense		176,473		235,647
		59,057,686		60,709,234
Earnings before taxes on income		1,234,638		1,931,894
Taxes on income		450,000		750,000
Net earnings	$	784,638	$	1,181,894
Basic net earnings per common share	$	0.12	$	0.17
Diluted net earnings per common share	$	0.12	$	0.17
Dividends per common share	$	0.27	$	0.27

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SUPERIOR UNIFORM GROUP, INC. AND SUBSIDIARY

CONSOLIDATED BALANCE SHEETS

JUNE 30,

(Unaudited)

	2007		2006
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	4,711,496	$	4,841,570
Accounts receivable and other current assets		26,782,944		28,885,598
Inventories		35,919,638		34,036,505
TOTAL CURRENT ASSETS		67,414,078		67,763,673
PROPERTY, PLANT AND EQUIPMENT, NET		14,715,044		16,620,321
GOODWILL		1,617,411		1,617,411
OTHER INTANGIBLE ASSETS		893,095		1,131,254
OTHER ASSETS		1,616,291		2,832,631
	$	86,255,919	$	89,965,290
LIABILITIES AND SHAREHOLDERS’ EQUITY
CURRENT LIABILITIES
Accounts payable	$	6,825,704	$	5,776,013
Accrued expenses		2,627,922		3,625,919
Current portion of long-term debt		1,497,889		1,729,909
TOTAL CURRENT LIABILITIES		10,951,515		11,131,841
LONG-TERM DEBT		1,439,337		2,937,226
LONG-TERM PENSION LIABILITY		1,123,415		—
OTHER LONG-TERM LIABILITIES		648,543		—
DEFERRED INCOME TAXES		365,000		809,000
SHAREHOLDERS’ EQUITY		71,728,109		75,087,223
	$	86,255,919	$	89,965,290

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