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The following is an excerpt from a 10-K/A SEC Filing, filed by FLOW INTERNATIONAL CORP on 12/20/2004. Next Section Previous Section -- Use Sections To Navigate Through The Document -- FORM 10-K/A PART II Item 5 Market for the Registrant's Common Stock, Related ... Item 10 Directors and Executive Officers of the Registrant Item 11 Executive Compensation Item 12 Security Ownership of Certain Beneficial Owners ... Item 13 Certain Relationships and Related Transactions Item 14 Principal Accountant Fees and Services Part II: Item 6 Selected Financial Data Item 7 Management's Discussion and Analysis of ... Item 8 Financial Statements and Supplementary Data Item 9A Controls and Procedures Part IV: Item 15 Exhibits, Financial Statement Schedules, and ... PART I Item 1. Business Item 2. Properties Item 3. Legal Proceedings Item 4. Submission of Matters to a Vote of Security Holders Item 7a. Quantitative and Qualitative Disclosures About ... Item 9. Changes in and Disagreements with Accountants on ... Results of Operations Liquidity and Capital Resources (Restated-See Note 2 to the ... BALANCE SHEET REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM BALANCE SHEET INCOME STATEMENT CASH FLOW STOCKHOLDERS EQUITY NOTES TO CONSOLIDATED FINANCIAL STATEMENTS Note 19-Subsequent Events: VALUATION AND QUALIFYING ACCOUNTS PART III SIGNATURES EXHIBIT 23.1 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM EXHIBIT 31.1 CERTIFICATION PURSUANT TO EXHIBIT 31.2 CERTIFICATION PURSUANT TO EXHIBIT 32.1 CERTIFICATION PURSUANT TO EXHIBIT 32.2 CERTIFICATION PURSUANT TO Item 5    Market for the Registrant’s Common Stock, and Related Stockholder Matters and Issuer Purchases of Equity Securities—changed to reflect a discussion of the issuance of warrants in connection with amendments of our credit facilities. Item 6    Selected Financial Data Item 7    Management’s Discussion and Analysis of Financial Condition and Results of Operations      Pages 15-31 Item 8    Financial Statements and Supplementary Data      The consolidated financial statements appearing on pages 34-37 and Notes 1, 2, 9, 10, 17, 18 and 20 thereto Item 9A    Controls and Procedures Part IV:      Item 15    Exhibits, Financial Statement Schedules, and Reports on Form 8-K      Exhibit 23.1      Exhibit 31.1      Exhibit 31.2      Exhibit 32.1      Exhibit 32.2

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