SECURITIES AND EXCHANGE COMMISSION

Washington, D. C.

Form 10Q

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15 (d) OF

THE SECURITIES EXCHANGE ACT OF 1934

For the Quarter Ended March 31, 1995 Commission File
1-8919

CONAIR CORPORATION
(Exact name of registrant as specified on
its charter)

Delaware
11-1950030

(State of other jurisdiction of Incorporation
(I.R.S. Identification Number)

or organization)

150 Milford Road, East Windsor, NJ
08520 (Address of

principal executive offices)
(Zip Code)

Registrant's telephone number including area code:
(609) 426-1300

Not Applicable

Former name, former address and former fiscal year, if changed

since last year

Indicate by check mark whether this registrant (1) has filed all reports required to be filed by section 13 or 15(d) of

the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes X No

Common Stock $100.00 par value

Authorized Shares                                                 5,000



Issued and Outstanding Shares

as of April 28, 1995                                              2,814

CONAIR CORPORATION AND SUBSIDIARIES

INDEX

PART I FINANCIAL INFORMATION

Item 1: Financial Statements

        Condensed Consolidated Balance Sheets

     March 31, 1994 (Unaudited),

           December 31, 1994 and March 31,

     1995 (Unaudited)                                                                    -1-



Condensed Consolidated Statements of Operations

     Three months ended March 31, 1994

     and 1995 (Unaudited)                                                                -2-

Condensed Consolidated Statements of Cash Flows

Three months ended March 31, 1994

and 1995 (Unaudited) -3-

                               Notes to Condensed Consolidated
Financial                                                                                                                   Statements (Unaudited)                                                              -4-





                            Item 2:   Management's Discussion and
Analysis                                                                                                                           of Financial Condition and
Results

                                   of Operations                                                                                -6-

PART II OTHER INFORMATION

Item 6: Exhibits and Reports on Form 8-K -9-

CONAIR CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

(in thousands except share information)

ASSETS

                                                                                     3/31/94                   12/31/94                         3/31/95

CURRENT ASSETS                                                            (Unaudited)                   Note
           (Unaudited)

        Cash, including cash equivalents of $3,687,

        $17,176 and $4,575, respectively                                      $  4,546                $
23,702                 $    8,421

        Accounts receivable, net                                                        62,845                      80,616
81,548          Inventories (Note 2)                                                          105,788                     104,220
             141,206

        Prepaid expenses                                                                          1,298                       1,610
  2,571

        Deferred income taxes                                                             2,885                       2,040
            2,406

                                                                                      177,362                     212,188                       236,152

PROPERTY, PLANT AND EQUIPMENT, Net 64,669 66,992
76,223

INVESTMENT AND OTHER ASSETS

        Investments in affiliated companies                                      1,026
464                             304

        Excess of cost over net assets of

        acquired companies                                                             73,196
70,575                    96,573

        Deferred expenses and other assets                                     13,693
12,485                            13,242

                                                                                       87,915                       83,524
110,119                                                                                    $329,946                     $362,704
$422,494

LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES

        Accounts payable and other current liabilities            $ 48,107                      $
50,649                  $  71,502

        Income taxes                                                                           4,079                          8,611
5,568

        Current portion of long-term debt                                      3,625
   6,275                              7,406

        Notes payable - Banks                                                                 -                                      -

                      5,412

                                                                                     55,811                         65,535                          89,888

OTHER LIABILITIES

        Long-term debt                                                             101,115                        100,405                         133,052

        Deferred income taxes                                                        19,860                         21,310
21,858

                                                                                   120,975                        121,715                         154,910

STOCKHOLDERS' EQUITY

         Convertible preferred stock,

          $1.00 par value:

                                     Authorized 10,000 shares

                Issued and outstanding - 5,000 shares                         5
  5                                5

         Common stock, $100.00 par value;

          Authorized - 5,000 shares;
Issued and outstanding - 2,814                                    281
281                                     281

        Reduction for ESOP loan guarantee                                    (5,000)
        -                                      -

        Additional paid-in capital                                                    7,633
7,633                      7,633

        Cumulative translation adjustments                                        130
(18)                          653

        Retained earnings                                                          150,111                       167,553
         169,124

                                                                                   153,160                       175,454                       177,696

                                                                               $329,946                $362,704
$422,494

NOTE: The balance sheet at December 31, 1994, has been taken from the audited financial statements

at that date.

See notes to the condensed consolidated financial statements.

CONAIR CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

Three months ended March 31, 1994 and 1995

(in thousands)

(unaudited)

1994 1995

NET SALES $95,575 $113,826

COST AND EXPENSES:

                          Cost of goods sold                                             63,761               75,367
Selling, general and administrative                      27,401               32,735

                                                                                                                                91,162              108,102

INCOME FROM OPERATIONS 4,413 5,724

INTEREST:

                           Interest expense                                                       1,598                2,323
 Interest income                                                                             (51)                       (124)


                                                                                                          1,547                2,199



                        INCOME BEFORE INCOME TAXES                2,866               3,525

                                                   Income tax provision                                           1,263
1,579

                        NET INCOME                                                     $1,603                $1,946

See notes to the condensed consolidated financial statements.

CONAIR CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(in thousands)

(unaudited)

                                                                                                        Three months ended March 31,

                                                                                                                1994                 1995



        CASH FLOW FROM OPERATING ACTIVITIES:

          Net income                                                                                           $1,603              $    1,946
Adjustments to reconcile net income to net cash

          used in operating activities:

             Depreciation                                                                                                1,655                  1,916
Amortization of goodwill                                                                            633                    663
Amortization of deferred expenses and other assets                                  616
 655                                         Deferred income taxes                                                                                  349
379                                          Tax benefit on dividends paid to ESOP
  44                           -

             Other, net                                                                                             116                   147                                     Changes
in operating assets and liabilities, net of acquisition:

             Accounts receivable                                                                                          7,399              12,716

             Inventories                                                                                             (20,372)              (21,224)

             Prepaid expenses                                                                                       455                 (153)

             Accounts payable and other current liabilities
7,093                  3,413

             Income taxes                                                                                              (2,677)              (4,256)

                                                                                                               (3,086)              (3,798)

CASH FLOWS FROM INVESTING ACTIVITIES:

Additions to property, plant and equipment

(21,639) ( 4,155)

Cost of acquisition, net of cash acquired
- - (34,315) (21,639)
(38,470) CASH FLOW FROM FINANCING ACTIVITIES:

            Increase in short-term debt                                                                        -                        765

            Increase in long-term debt
20,000             27,000

            Reduction of long-term debt                                                               (6,460)
  (589)

            Dividends declared                                                                                   (125)                 (375)

                                                                                                             13,415                 26,801



        EFFECT OF EXCHANGE RATE CHANGES ON CASH                        -
   186



        DECREASE IN CASH AND CASH EQUIVALENTS                      (11,310)
(15,281)



        CASH AND CASH EQUIVALENTS,

           January 1,                                                                                       15,856                 23,702

CASH AND CASH EQUIVALENTS,

           March 31,                                                                                      $  4,546               $  8,421



        SUPPLEMENTAL DISCLOSURE OF CASH FLOW

         INFORMATION:

          Cash paid during the quarter for:

            Interest                                                                                      $  1,417              $  2,125



            Income taxes                                                                                          $  3,547               $ 4,985

         Acquisition of a business:

           Fair value of assets acquired                                                                 $           -                  $39,277


           Cash Paid                                                                                     $         -                    $34,315
 Liabilities assumed                                                                             $         -               $
4,962

See notes to the condensed consolidated financial statements.

CONAIR CORPORATION AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

1. FINANCIAL STATEMENTS

The accompanying financial information is submitted in response to the requirements of Form 10Q and does not purport to be financial statements prepared in accordance with generally accepted accounting principles, as they do not include all disclosures which might be associated with such financial statements. In the opinion of management, these financial statements include all adjustments, consisting only of normal recurring accruals, necessary for a fair statement of the results for the interim periods presented.

2. INVENTORIES

Inventories are summarized as follows:

                                                                        March 31,          December 31,         March 31,

                                                                            1994                    1994                     1995



        Components and raw materials         $   12,676             $  12,728
$  16,117

        Finished goods                                    93,112                        91,492                  125,089

$ 105,788 $104,220 $141,206

3. ACQUISITION

On February 18, 1995, the Company acquired 100% of the share capital of Babyliss S.A. ("Babyliss") for approximately $38,000,000 which purchase price is subject to a maximum downward adjustment of approximately $4,000,000 based on the terms of the agreement. Babyliss is a manufacturer and marketer of personal care appliance products principally in France, the United Kingdom, Germany, Belgium, the Netherlands and Spain. Through its distributors, Babyliss products are also marketed in Scandinavia and several non-European markets including North America, Africa and East Asia. In connection with this acquisition, the Company increased its bank revolving credit line by $37,500,000. This additional debt has mandatory principal repayments of $5,000,000 on December 15, 1996; $7,500,000 on December 15, 1997; $10,000,000 on each of December 15, 1998 and December 15, 1999 and $5,000,000 on March 15, 2000. The interest rate on this facility is variable and is subject to change based on the leverage and operating performance of the Company. Approximately, $5,200,000 of additional costs are expected to be incurred relating to the acquisition of Babyliss which includes the buyout of minority interest shareholders of several subsidiaries of Babyliss.

This acquisition will be accounted for by the purchase method of accounting. The excess of the purchase price over the estimated fair value of the net assets acquired of approximately $25,700,000 will be amortized on a straight line basis over 30 years. The purchase price allocation is based on preliminary estimates of the fair value of the net assets acquired and is subject to adjustment as additional information becomes available.

4. PROPERTY, PLANT AND EQUIPMENT

On February 28, 1995, the Company exercised its option to purchase the portion of its Stamford, Connecticut executive office facility leased to Leandro P. Rizzuto. The Company intends to pay the option price of $4,000,000 with $1,012,000 in cash and $2,988,000 through the sale to Mr. Rizzuto of its facility in Phoenix, Arizona. The selling price of the Phoenix, Arizona facility is based on an independent appraisal. The Company will lease the Phoenix, Arizona facility from Mr. Rizzuto until the construction of its new facility in Glendale, Arizona is completed. The monthly lease payments are based on an independent appraisal. This

transaction was completed on May 11, 1995.

CONAIR CORPORATION AND SUBSIDIARIES

MANAGEMENT'S DISCUSSION AND ANALYSIS OF

FINANCIAL CONDITION AND RESULTS OF OPERATIONS

RESULTS OF OPERATIONS

The following table summarizes net sales of each of the Company's product groups for the three months ended March 31, 1994 and 1995.

                                                                                                Three Months Ended March 31,

                                                                                                        1994                         1995

                        Product Group                                                            (in thousands)



                Personal Care Appliances                                                   $36,769                       $  51,877

                Consumer Electronics                                                         24,305                          25,194

                CUISINART Products                                                           11,782                          13,726

                Toiletries and Professional Salon Products                   22,719
23,029

$95,575 $113,826

The following table sets forth for the three months ended March 31, 1994 and 1995 certain consolidated statements of operations data expressed as a percentage of net sales:

Three Months Ended March 31,

1994 1995

Net sales 100.0% 100.0%

Cost of goods sold

SALES

Net sales for the quarter ended March 31, 1995 increased by 19.1% to $113,826,000 from $95,575,000 in the comparable period of 1994. The Company's personal care appliance products accounted for approximately 83% of this increase. Foreign sales increased approximately 157% principally due to the inclusion of sales of Babyliss and REVLON products which were not sold in the first quarter of 1994. Domestic personal care appliance sales increased approximately 25% primarily due to sales of CONAIR brand hot air curling irons which were not sold in the first quarter of 1994 and increased sales of private label hair dryers. Sales of consumer electronics increased approximately 4% in the first quarter of 1995. Sales of Southwestern Bell FREEDOM PHONE products increased approximately 10% primarily due to increased unit sales of existing products. Sales of other consumer electronics products decreased by approximately 3% primarily due to lower average selling prices on corded phones which was partially offset by higher unit sales of cordless phones. Sales of CUISINART products increased approximately 16% in the first quarter of 1995 primarily due to increased sales of cookware. Sales of toiletries and professional salon products were essentially unchanged in the first quarter of 1995 compared to the first quarter of 1994.

CONAIR CORPORATION AND SUBSIDIARIES

MANAGEMENT'S DISCUSSION AND ANALYSIS OF

FINANCIAL CONDITION AND RESULTS OF OPERATIONS

GROSS MARGINS

Gross margins increased as a percentage of net sales to 33.8% in the quarter ended March 31, 1995 from 33.3% for the comparable period in 1994. This increase was primarily due to changes in the mix of the products sold by the Company, specifically a 41% increase in the sales of personal care appliance products which have relatively higher gross profit margins, compared to a 5% increase in sales of all of the Company's other products. Higher gross margins on sales of CUISINART products also contributed to the improvement in gross margins.

SELLING, GENERAL AND ADMINISTRATIVE

Selling, general and administrative expenses remained essentially unchanged as a percentage of sales at 28.8% for the quarter ended March 31, 1995 compared to 28.7% for the comparable period in the prior year, but increased by 19.5% to $32,735,000 in the quarter ended March 31, 1995 from $27,401,000 in the first quarter of 1994. The increase of $5,334,000 was primarily due to selling, general and administrative expenses of Babyliss, which were not included in expenses for the first quarter of 1994, increases in variable expenses to support the increase in sales of other products and increases in advertising and promotional expenses.

INTEREST

The Company's interest expense of $2,323,000 in the quarter ended March 31, 1995 increased from $1,598,000 in the first quarter of 1994. The increase of $725,000 was primarily due to an increase in the Company's long-term debt primarily to finance the purchase of its executive office facility and the acquisition of Babyliss.

INCOME TAXES

The Company's effective income tax rate remained essentially unchanged at 44.8% in the quarter ended March 31, 1995 as compared to 44.1% in the corresponding 1994 quarter.

CONAIR CORPORATION AND SUBSIDIARIES

MANAGEMENT'S DISCUSSION AND ANALYSIS OF

FINANCIAL CONDITION AND RESULTS OF OPERATIONS

LIQUIDITY AND CAPITAL RESOURCES

At March 31, 1995, the Company's working capital was $146,264,000 and its current ratio was 2.6 to 1. The Company's cash balance was $8,421,000 and long-term debt was $133,052,000 at March 31, 1995.

Capital expenditures during 1994 and anticipated capital expenditures during 1995 are higher than in previous years because of certain real estate acquisitions and improvements. Capital expenditures were $29,546,000 in 1994, $20,000,000 of which represents the purchase price of the Company's executive office facility in Stamford, Connecticut. Net capital expenditures for 1995 are anticipated to be approximately $17,000,000, of which approximately $7,000,000 is for the completion of the Company's warehouse and distribution facility in Glendale, Arizona and $1,012,000 is for the exercise of the Company's option to purchase lease rights in its executive office facility in Stamford, Connecticut from Leandro P. Rizzuto, which took place on May 11, 1995 as noted in Note 4

to the condensed consolidated statements.

Historically, approximately 60% of the Company's sales and 70% of its operating profit are achieved in the second half of the year. The Company relies on short-term bank debt to finance its seasonal operating needs which result in a build-up of receivables and inventory during the first nine months of each year with a substantial reduction in receivables, inventories and bank credit during the fourth quarter. As of March 31, 1995, the Company had short-term lines of credit aggregating $81,500,000, which do not include an additional $25,000,000

        available for the period May 15 to November  30 to finance its
seasonal business needs.  In addition, the Company              had a
long-term revolving credit line of  $58,500,000, of which
$20,500,000 was unutilized at March 31, 1995.           This revolving

credit line includes an increase, in connection with the Babyliss acquisition, of $37,500,000. This additional debt has mandatory principal repayments of $5,000,000 on December 15, 1996, $7,500,000 on December 15, 1997, $10,000,000 on each of December 15, 1998 and December 15, 1999 and $5,000,000 on

March 15, 2000. The interest rate on this facility is variable and is subject to change based on the leverage and operating performance of the Company.

As a result of the Company's acquisition of Babyliss, the Company has developed a hedging program designed to hedge firm purchase commitments of goods and services denominated in foreign currencies.

Effects of Inflation

The Company believes that the relatively moderate rate of inflation over the past few years has not had a significant

impact on the Company's results of operation.

CONAIR CORPORATION AND SUBSIDIARIES

PART II - OTHER INFORMATION

Item 6: Exhibits and Reports on Form 8-K

(b) On March 6, 1995 the Company filed Form 8K in connection with its acquisition of Babyliss.

CONAIR CORPORATION AND SUBSIDIARIES

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 thereunto duly authorized.

CONAIR CORPORATION

(Registrant)

(Date)                                                                  By:  Leandro P. Rizzuto

                                                        Chairman of the Board

                                                         and President

(Date) By: Patrick P. Yannotta

Sr. Vice President Finance

(Date) By: James A. Porcelli

Vice President

Corporate Controller


ARTICLE 5


PERIOD TYPE 3 MOS 3 MOS
FISCAL YEAR END MAR 31 1995 MAR 31 1994
PERIOD END MAR 31 1995 MAR 31 1994
CASH 8,421,000 4,546,000
SECURITIES 845,000 340,000
RECEIVABLES 81,548,000 62,845,000
ALLOWANCES 1,708,000 1,416,000
INVENTORY 141,206,000 105,788,000
CURRENT ASSETS 236,152,000 177,362,000
PP&E 128,868,000 101,290,000
DEPRECIATION 52,645,000 36,621,000
TOTAL ASSETS 422,494,000 329,946,000
CURRENT LIABILITIES 89,888,000 55,811,000
BONDS 145,870,000 104,740,000
COMMON 281,000 281,000
PREFERRED MANDATORY 0 0
PREFERRED 5,000 5,000
OTHER SE 177,410,000 152,874,000
TOTAL LIABILITY AND EQUITY 422,494,000 329,946,000
SALES 113,826,000 95,575,000
TOTAL REVENUES 113,826,000 95,575,000
CGS 75,367,000 63,761,000
TOTAL COSTS 108,102,000 91,162,000
OTHER EXPENSES 0 0
LOSS PROVISION 112,000 112,000
INTEREST EXPENSE 2,323,000 1,598,000
INCOME PRETAX 3,525,000 2,866,000
INCOME TAX 1,579,000 1,263,000
INCOME CONTINUING 1,946,000 1,603,000
DISCONTINUED 0 0
EXTRAORDINARY 0 0
CHANGES 0 0
NET INCOME 1,946,000 1,603,000
EPS PRIMARY 0 0
EPS DILUTED 0 0