8-KOther EventsExhibits & Filings

CURTISS WRIGHT CORP 8-K Report, Corporate Update (Mar 2, 2009)

Filed March 2, 2009For Securities:CW

Summary

Curtiss-Wright Corporation (CW) announced on March 2, 2009, that previously issued financial information for its fourth quarter and full year 2008, released on February 17, 2009, needs to be revised and should no longer be relied upon. This revision stems from the anticipated liquidation of Eclipse Aviation Corp., a customer, which was confirmed when Eclipse decided not to contest a motion to convert its bankruptcy from Chapter 11 to Chapter 7. As a direct consequence of Eclipse Aviation's impending liquidation, Curtiss-Wright has increased its inventory reserves by $2.6 million. This adjustment will negatively impact the company's previously reported 2008 pre-tax earnings by the same amount, translating to a reduction of $0.04 per diluted share. The decision to revise these financial figures was made by the company's management and subsequently approved by the Board of Directors.

Key Highlights

  • 1Curtiss-Wright is revising previously issued 2008 financial results announced on February 17, 2009.
  • 2The revision is due to the anticipated Chapter 7 bankruptcy filing (liquidation) of Eclipse Aviation Corp.
  • 3The company is increasing its inventory reserves by $2.6 million.
  • 4This inventory reserve adjustment will reduce 2008 pre-tax earnings by $2.6 million.
  • 5The impact on earnings per diluted share is a reduction of $0.04.
  • 6The decision to revise was made by management and approved by the Board of Directors.

Frequently Asked Questions

Curtiss-Wright is revising its 2008 financial results because the impending liquidation of its customer, Eclipse Aviation Corp., necessitates an increase in the company's inventory reserves.

The company is increasing its inventory reserves by $2.6 million, which will reduce its 2008 pre-tax earnings by $2.6 million. This amounts to a $0.04 reduction per diluted share.

A Chapter 7 bankruptcy filing means Eclipse Aviation will be liquidated, rather than reorganized under Chapter 11. This signals that Curtiss-Wright will likely not recover value from its inventory held by or intended for Eclipse Aviation, leading to the increased reserve.

The decision to revise the financial statements was made by Curtiss-Wright's management and approved by its Board of Directors.