Article: Presto restates 2003, 2005 earnings; Manufacturer also files annual reports with SEC

National Presto Industries Inc., the Eau Claire-based manufacturer of small appliances, ammunition and disposable diapers, has restated its earnings for 2003 and 2005. The restatement is part of a re-audit of three years of financial statements by the company's new auditor, Virchow Krause.

For 2003, retained earnings were increased by $6 million, after tax, as a result of a reduction of the company's product liability insurance reserve. Presto's 2005 after-tax earnings were reduced by $2.5 million, or 37 cents per share, to reflect the impairment of goodwill of its absorbent products division.

The new audits determined Presto's internal controls over financial reporting and its disclosure ...

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