UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 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:
February 1, 2006
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(Date of earliest event reported)
SPECTRUM BRANDS, INC.
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(Exact Name of Registrant as Specified in Charter)
Wisconsin 001-13615 22-2423556
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(State or other Jurisdiction (Commission File No.) (IRS Employer
of Incorporation) Identification No.)
Six Concourse Parkway, Suite 3300, Atlanta, Georgia 30328
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(Address of principal executive offices, including zip code)
(770) 829-6200
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(Registrant's telephone number, including area code)
N/A
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(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))
EXPLANATORY NOTE
The Registrant's Current Report on Form 8-K is being amended by this Amendment
No. 1 solely to revise certain supplemental financial information appearing in
Exhibit 99.1 to the Registrant's Current Report on Form 8-K furnished on
February 1, 2006. Revisions have been made to Exhibit 99.1 to delete all
non-GAAP measures except "Diluted Earnings Per Share, as Adjusted." No other
information or amounts are amended hereby.
A revised version of the Registrant's supplemental financial information, as so
changed, is included as an exhibit hereto.
Item 2.02. RESULTS OF OPERATIONS AND FINANCIAL CONDITION.
As previously reported, in order to assist the Company's shareholders to better
understand the impact of the Company's recent acquisitions and dispositions on
its ongoing business, beginning on January 26, 2006 the Company made available
on the Investor Relations section of its website certain supplementary
information representing the Company's quarterly results for the fiscal year
ended September 30, 2005, as adjusted to include the results of acquired
businesses and to exclude the results of disposed businesses, along with a
reconciliation of these non-GAAP results to financial results presented in
accordance with U.S. generally accepted accounting principles. This
supplementary information is attached hereto in its entirety as Exhibit 99.1
and incorporated herein by reference.
Item 9.01. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
Exhibit
Number Description of Exhibit
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99.1 Supplemental financial information issued by Spectrum Brands,
Inc. on February 1, 2006.
SIGNATURES
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 hereunto duly authorized.
Date: August ___, 2006 SPECTRUM BRANDS, INC.
By:
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Name: Randall J. Steward
Title: Executive Vice President and
Chief Financial Officer
EXHIBIT INDEX
Exhibit
Number Description of Exhibit
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99.1 Supplemental financial information issued by Spectrum
Brands, Inc. on February 1, 2006.