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Encore Wire

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FY2010 Annual Report · Encore Wire
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2010 Annual Report

March 23, 2011 

To Our Stockholders: 

You  are  cordially  invited  to  attend  the  annual  meeting  of  stockholders  to  be  held  on  Tuesday,  May  3, 
2011 at 9:00 a.m., central time, at the Encore Wire Corporation Office, 1329 Millwood Rd., McKinney, 
Texas.  The purposes of the meeting are to elect directors for the ensuing year, ratify the appointment of 
auditors  for  2011,  approve,  in  non-binding  advisory  votes,  two  new  compensation  related  items  and 
conduct other business that may properly come before the meeting. 

Net sales were $910.2 in 2010 versus $649.6 million in 2009.  Net income was $15.3 million or $0.66 per 
fully diluted share in 2010 versus $3.6 million or $0.16 per fully diluted share in 2009.  The results in the 
last three quarters are particularly encouraging, following the losses we sustained in the fourth quarter of 
2009 and the first quarter of 2010.  After earning $0.05 per share in the five quarters ended March 31, 
2010,  the  Company  earned  $0.77  in  the  last  three  quarters  of  2010.    We  believe  the  exit  of  a  former 
competitor in the first quarter of 2010 has contributed to the positive trend in industry pricing levels and 
margins over the last three quarters. 

We managed to earn $15.3 million this past year in the difficult environment due to our low cost business 
model and aggressive cost cutting in all facets of our operation.  We believe that our costs are as low, or 
lower, than our competitors.  We believe our superior order fill rates continue to enhance our competitive 
position, as our electrical distributor customers are holding lean inventories in the field. 

Our  balance  sheet  is  very  strong.    We  have  no  long  term  debt,  and  our  revolving  line  of  credit  is  paid 
down to zero.  In addition, we have $103.3 million in cash as of December 31, 2010.  We also declared 
another quarterly cash dividend during the fourth quarter of 2010. 

Long before the “green movement” became popular, we were focused on reducing scrap and increasing 
recycling to reduce waste materials going to landfills.  We will continue our efforts to grow the Company 
organically  by  providing  our  customers  industry-leading  order  fill  rates  and  innovative  products.    We 
continue  to  focus  on  efficient  low  cost  production  to  maintain  profitability  in  the  current  competitive 
environment.  Although we cannot predict the future with any degree of certainty, we believe Encore is 
well positioned to take advantage of opportunities to grow our business and prosper in the future. 

We  want  to  thank  our  stockholders  for  their  support  and  assure  them  that  the  management  team  is 
dedicated  to  increasing  stockholder  value.    We  also  wish  to  recognize  the  ongoing  devotion  and  hard 
work of all our employees and associates whose efforts result in our continued growth and success. 

Daniel L. Jones 
President and Chief Executive Officer 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
UNITED STATES 
SECURITIES AND EXCHANGE COMMISSION 
Washington, D.C. 20549 

FORM 10-K 

(Mark One) 

[X] 

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934  

For the fiscal year ended December 31, 2010 
or

   [  ] 

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934  

For the transition period from ____ to ____ 

Commission File Number: 000-20278 

ENCORE WIRE CORPORATION 
(Exact name of registrant as specified in its charter) 

Delaware 
(State or other jurisdiction of incorporation or 
organization) 

1329 Millwood Road 
McKinney, Texas 
(Address of principal executive offices) 

75-2274963 
(I.R.S. Employer 
Identification No.) 

75069 
(Zip Code) 

Registrant’s telephone number, including area code: (972) 562-9473 

Securities registered pursuant to Section 12(b) of the Act:  

Title of each class 
Common Stock, par value $.01 per share 

Name of each exchange on which registered 
The NASDAQ Global Select Market

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. 

Securities registered pursuant to Section 12(g) of the Act: None 

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. 

          [  ] Yes     [ X ] No 

          [  ] Yes     [ X ] No 

Note  –  Checking  the  box  above  will  not  relieve  any  registrant  required  to  file  reports  pursuant  to  Section  13  or  15(d)  of  the  Exchange  Act  from  their 
obligations under those Sections. 

Indicate by check mark whether the 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 than the registrant was required to file such reports), and (2) has been subject to such filing 
requirements for the past 90 days. 

          [ X ] Yes   [  ] No 

Indicate  by  check  mark  whether  the  registrant  has  submitted  electronically  and  posted  on  its  corporate  Website,  if  any,  every  Interactive  Data  File 
required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405) of this chapter) during the preceding 12  months (or for such 
shorter period that the registrant was required to submit and post such files). 

          [  ] Yes     [  ] No 

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this chapter) is not contained herein, and 
will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 
             [  ] 
10-K or any amendment to this Form 10-K. 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company.  
See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. 

Large accelerated filer  

[   ] 

Accelerated filer   

[ X ] 

Non-accelerated filer   

[   ] (Do not check if a smaller reporting company)   

Smaller Reporting Company 

[    ] 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). 

          [  ] Yes     [ X ] No 

The  aggregate  market  value  of  the  Common  Stock  held  by  non-affiliates  of  the  registrant  computed  by  reference  to  the  price  at  which  the  Common 
Stock  was  last  sold  as  of  the  last  business  day  of  the  registrant’s  most  recently  completed  second  fiscal  quarter  was  $197,376,307  (Note:    The 
aggregate  market  value  of  Common  Stock  held  by  the  Company’s  directors,  executive  officers,  immediate  family  members  of  such  directors  and 
executive officers and 10% or greater stockholders was excluded from the computation of the foregoing amount.  The characterization of such persons 
as “affiliates” should not be construed as an admission that any such person is an affiliate of the Registrant for any other purpose).  

Number of shares of Common Stock outstanding as of February 28, 2011:  23,216,475 

DOCUMENTS INCORPORATED BY REFERENCE 

Listed below are documents, parts of which are incorporated herein by reference, and the part of this report into which the document is incorporated: 

(1) 

Proxy statement for the 2011 annual meeting of stockholders – Part III

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
TABLE OF CONTENTS   

Page 
Number 

PART I ..................................................................................................................................................................... 1 
ITEM 1.  BUSINESS .................................................................................................................................... 1 
General .......................................................................................................................................... 1 
Strategy .......................................................................................................................................... 1 
Products ......................................................................................................................................... 1 
Manufacturing ............................................................................................................................... 2 
Customers ...................................................................................................................................... 3 
Marketing and Distribution ........................................................................................................... 3 
Employees ..................................................................................................................................... 3 
Raw Materials ................................................................................................................................ 4 
Competition ................................................................................................................................... 4 
Intellectual Property Matters ......................................................................................................... 4 
Internet Address/SEC Filings ........................................................................................................ 5 
       ITEM 1A.  RISK FACTORS ............................................................................................................................ 5 
ITEM 1B.  UNRESOLVED STAFF COMMENTS ......................................................................................... 7
ITEM 2.  PROPERTIES ............................................................................................................................... 7 
ITEM 3.  LEGAL PROCEEDINGS .............................................................................................................. 7 
(REMOVED AND RESERVED) .................................................................................................. 8 
ITEM 4. 
EXECUTIVE OFFICERS OF THE COMPANY .......................................................................... 8 
PART II ................................................................................................................................................................... 9 
ITEM 5.  MARKET FOR REGISTRANT'S COMMON EQUITY AND RELATED STOCKHOLDER  

MATTERS .................................................................................................................................... 9 
Equity Compensation Plan Information ........................................................................................ 9
Performance Graph ...................................................................................................................... 10 
ITEM 6.  SELECTED CONSOLIDATED FINANCIAL DATA ............................................................... 11 
ITEM 7.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION  

AND RESULTS OF OPERATIONS .......................................................................................... 12 
Executive Overview .................................................................................................................... 12 
General ........................................................................................................................................ 12 
Results of Operations .................................................................................................................. 13 
Off-Balance Sheet Arrangements ................................................................................................ 15 
Liquidity and Capital Resources .................................................................................................. 15 
Contractual Obligations ............................................................................................................... 17 
Critical Accounting Policies and Estimates ................................................................................. 17
Information Regarding Forward Looking Statements ................................................................. 18 
ITEM 7A.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK ............ 18 
ITEM 8.  FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA ............................................ 19 
ITEM 9.  CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON  

ACCOUNTING AND FINANCIAL DISCLOSURE ................................................................. 34 
ITEM 9A.  CONTROLS AND PROCEDURES ............................................................................................ 34
ITEM 9B.  OTHER INFORMATION ........................................................................................................... 36 
PART III ................................................................................................................................................................ 36 
ITEM 10.  DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE ..................... 36 
ITEM 11.  EXECUTIVE COMPENSATION ............................................................................................... 36 
ITEM 12.  SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT 

  AND RELATED STOCKHOLDER MATTERS ........................................................................ 36 

ITEM 13.  CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR 

INDEPENDENCE ....................................................................................................................... 36 
ITEM 14.   PRINCIPAL ACCOUNTANT FEES AND SERVICES ............................................................. 36 
PART IV ................................................................................................................................................................ 37 
        ITEM 15.  EXHIBITS AND FINANCIAL STATEMENT SCHEDULES ................................................... 37 
                          SIGNATURES ............................................................................................................................. 38 
CERTIFICATIONS ..................................................................................................................... 51 

ii

 
 
   
Item 1.    Business. 

General

PART I

Encore  Wire  Corporation  is  a  Delaware  corporation,  incorporated  in  1989,  with  its  principal  executive  office  and 
manufacturing plants located at 1329 Millwood Road, McKinney, Texas 75069. The Company’s telephone number is 
(972)  562-9473.    As  used  in  this  annual  report,  unless  otherwise  required  by  the  context,  the  terms  “Company,” 
“Encore” and “Encore Wire” refer to Encore Wire Corporation and its consolidated entities. 

Encore is a low-cost manufacturer of copper electrical building wire and cable.  The Company is a significant supplier 
of  building  wire  for  interior  electrical  wiring  in  commercial  and  industrial  buildings,  homes,  apartments,  and 
manufactured housing. 

The principal customers for Encore’s wire are wholesale electrical distributors, who sell building wire and a variety of 
other products to electrical contractors.  The Company sells its products primarily through independent manufacturers’ 
representatives  located  throughout  the  United  States  and,  to  a  lesser  extent,  through  its  own  direct  in-house 
marketing efforts. 

Encore’s strategy is to further expand its share of the markets for building wire primarily by emphasizing a high level of 
customer service and low-cost production and the addition of new products that complement its current product line.  
The  Company  maintains  product  inventory  levels  sufficient  to  meet  anticipated  customer  demand  and  believes  that 
the speed and completeness with which it fills customer orders are key competitive advantages critical to marketing its 
products.    Encore’s  low-cost  production  capability  features  an  efficient  plant  design  incorporating  highly  automated 
manufacturing equipment, an integrated production process and an incentivized work force. 

Strategy 

Encore’s  strategy  for  expanding  its  share  of  the  building  wire  markets  emphasizes  customer  service  and  product 
innovations coupled with low-cost production. 

Customer  Service.    Responsiveness  to  customers  is  a  primary  focus  of  Encore,  with  an  emphasis  on  building  and 
maintaining strong customer relationships.  Encore seeks to establish customer loyalty by achieving a high order fill 
rate  and  rapidly  handling  customer  orders,  shipments,  inquiries  and  returns.    The  Company  maintains  product 
inventories sufficient to meet anticipated customer demand and believes that the speed and completeness with which 
it fills orders are key competitive advantages critical to marketing its products. 

Product Innovation.  Encore has been a leader in bringing new ideas to a commodity product.  Encore pioneered the 
widespread use of color feeder sizes of commercial wire and colors in the residential non-metallic wires.  The colors 
have  improved  on  the  job  safety  and  reduced  installation  times  for  contractors.  Encore  Wire’s  new  patent  pending 
SmartColor ID system is a color-coded MC and AC cable identification system. 

Low-Cost  Production.    Encore’s  low-cost  production  capability  features  an  efficient  plant  design  and  an  incentivized 
work force. 

Efficient Plant Design.  Encore’s highly automated wire manufacturing equipment is integrated in an efficient design 
that reduces material handling, labor and in-process inventory. 

Incentivized  Work  Force.    Encore’s  hourly  manufacturing  employees  are  eligible  to  receive  incentive  pay  tied  to 
productivity  and  quality  standards.    The  Company  believes  that  this  compensation  program  enables  the  plant’s 
manufacturing  lines  to  attain  high  output  and  motivates  manufacturing  employees  to  continually  maintain  product 
quality.  The Company also believes that its stock option plan enhances the motivation of its salaried manufacturing 
supervisors.    The  Company  has  coupled  these  incentives  with  a  comprehensive  safety  program  that  emphasizes 
employee participation.  The Company provides a 401(k) retirement savings plan to all employees with at least one 
year of service. 

Products 

Encore  offers  an  electric  building  wire  product  line  that  consists  primarily  of  NM-B  cable,  UF-B  cable,  THWN-2  and 
other  types  of  wire  products,  including  metal  clad  and  armored  cable.    The  Company’s  NM-B,  UF-B,  THWN-2  and 
metal  clad  and  armored  cable  are  all  manufactured  with  copper  as  the  conductor.    The  Company  also  purchases 
small quantities of other types of wire to re-sell to customers that buy products that the Company manufactures.  The 

1

Company  maintains  approximately  10,500  stock-keeping  units  (“SKUs”)  of  building  wire.    The  principal  bases  for 
differentiation among SKUs are product type, diameter, insulation, color and packaging. 

NM-B Cable.  Non-metallic sheathed cable is used primarily as interior wiring in homes, apartments and manufactured 
housing.    NM-B  cable  is  composed  of  either  two  or  three  insulated  copper  wire  conductors,  with  an  un-insulated 
ground wire, all sheathed in a polyvinyl chloride (“PVC”) jacket. 

UF-B  Cable.    Underground  feeder  cable  is  used  to  conduct  power  underground  to  outside  lighting  and  other 
applications remote from buildings.  UF-B cable is composed of two or three PVC insulated copper wire conductors, 
with an un-insulated ground wire, all jacketed in PVC. 

THWN-2  Cable.  THWN-2  cable  is  used  primarily  as  feeder,  circuit  and  branch  wiring  in  commercial  and  industrial 
buildings.    It  is  composed  of  a  single  conductor,  either  stranded  or  solid,  and  insulated  with  PVC,  which  is  further 
coated with nylon.  Users typically pull THWN-2 cable through protective pipe or conduit. 

XHHW-2  Cable.  XHHW-2  wire  is  intended  for  general  purpose  applications  utilized  in  conduit  or  other  recognized 
raceways for service, feeders, and branch-circuit wiring. It’s composed of a single conductor, either stranded or solid, 
and with a single layer of cross-linked polyethylene (XLPE) insulation. 

USE-2  Cable.  USE-2  or  RHH  or  RHW-2  wire  is  intended  for  general  purpose  applications  utilized  in  conduit  or 
installed  in  underground  applications  or  in  recognized  raceways  for  service,  feeders,  and  branch-circuit  wiring.  It’s 
composed of a single conductor, either stranded or solid, and with a single layer of cross-linked polyethylene (XLPE) 
insulation suitable for wet locations.

Metal Clad and Armored Cable.  Metal clad and armored cable is used primarily as feeder, circuit and branch wiring, 
primarily in commercial and industrial buildings.  It is composed of multiple conductors, either stranded or solid, and 
insulated  with  PVC,  which  are  further  coated  with  nylon  and  then  fully  encased  in  a  flexible  aluminum  or  steel 
“armored” protective sheath that eliminates the need to pull the wire through pipe or conduit.  

Photovoltaic Cable. Photovoltaic style cables are designed to meet the different needs of the emerging Solar Industry 
by providing connections between PV panels, collector boxes and inverters; and where also allowed by the National 
Electric Code (NEC).      

Bare  Copper.    Bare  copper  conductors  are  used  in  overhead  electrical  transmission  and  distribution  systems  for 
grounding  electrical  systems,  and  where  high-conductivity  and  flexibility  are  required  for  equipment  and  circuit 
grounding.

Manufacturing

The  efficiency  of  Encore’s  highly  automated  manufacturing  facility  is  a  key  element  of  its  low-cost  production 
capability.    Encore’s  residential  wire  manufacturing  lines  have  been  integrated  so  that  the  handling  of  product  is 
substantially reduced throughout the production process.  

The  manufacturing  process  for  the  Company’s  various  products  involves  multiple  steps,  including:  casting,  drawing, 
stranding, compounding, insulating, jacketing and armoring. 

Casting.  Rod is produced by melting sheets of copper cathode and copper scrap, casting the molten copper into a 
bar and rolling the hot copper bar into a 5/16 inch copper rod to be drawn into copper wire. 

Drawing.    Drawing  is  the  process  of  reducing  5/16  inch  copper  rod  through  converging  dies  until  the  specified  wire 
diameter is attained.  The wire is then heated with electrical current to soften or “anneal” the wire to make it easier to 
handle.

Stranding.    Stranding  is  the  process  of  twisting  together  from  seven  to  sixty-one  individual  wire  strands  to  form  a 
single  cable.    The  purpose  of  stranding  is  to  improve  the  flexibility  of  wire  while  maintaining  its  electrical  current 
carrying capacity. 

PVC  Compounding.    PVC  compounding  is  the  process  of  mixing  the  various  raw  materials  that  are  required  to 
produce the PVC necessary to meet U/L specifications for the insulation and jacket requirements for the wire that is 
manufactured.

Insulating.  Insulating is the process of extruding PVC over the solid or stranded wire. 

2

Jacketing.  Jacketing is the process of extruding PVC over two or more insulated conductor wires, with or without an 
un-insulated  ground  wire,  to  form  a  finished  product.    The  Company’s  jacketing  lines  are  integrated  with  packaging 
lines that cut the wire and coil it onto reels or package it in boxes or shrink-wrap. Jacketing also comprises extruding a 
nylon covering over some PVC insulated products, such as THWN-2. 

Metal  Cladding  and  Armoring.    Metal  cladding  and  armoring  is  the  process  of  covering  two  or  more  insulated 
conductor wires, with or without an un-insulated ground wire, with a spiral interlocking cover of aluminum or steel to 
form a finished product. 

Encore manufactures and tests all of its products in accordance with the standards of Underwriters Laboratories, Inc. 
(“U/L”),  a  nationally  recognized  testing  and  standards  agency.    Encore’s  machine  operators  and  quality  control 
inspectors  conduct  routine  product  tests.    The  Company  tests  finished  products  for  electrical  continuity  to  ensure 
compliance  with  its  own  quality  standards  and  those  of  U/L.    Encore’s  manufacturing  lines  are  equipped  with  laser 
micrometers  to  measure  wire  diameter  and  insulation  thickness  while  the  lines  are  in  operation.    During  each  shift, 
operators  perform  and  record  routine  physical  measurements  of  products,  all  of  which  are  separately  verified  and 
approved  by  quality  control  inspectors.    Although  suppliers  pretest  PVC  and  nylon  compounds,  the  Company  tests 
products for aging, cracking and brittleness of insulation and jacketing.  Additionally, UL representatives routinely visit 
and test products from each area of manufacturing. 

Customers

Encore sells its wire principally to wholesale electrical distributors throughout the United States and, to a lesser extent, 
to  retail  home  improvement  centers.    Most  distributors  supply  products  to  electrical  contractors.   Encore’s  customer 
base is numerous and diversified.  Encore has no customer, the loss of which would have a material adverse effect on 
Encore. 

Encore believes that the speed and completeness with which it fills customers’ orders is crucial to its ability to expand 
the market share for its products.  The Company also believes that, in order to reduce costs, many customers do not 
maintain  substantial  inventories.    Because  of  this  trend,  the  Company  seeks  to  maintain  sufficient  inventories  to 
satisfy customers’ prompt delivery requirements. 

Marketing and Distribution 

Encore  markets 
throughout 
representatives and, to a lesser extent, through its own direct marketing efforts. 

the  United  States  primarily 

its  products 

through 

independent  manufacturers’ 

Encore  maintains  the  majority  of  its  finished  product  inventory  at  its  plant  in  McKinney,  Texas.    In  order  to  provide 
flexibility  in  handling  customer  requests  for  immediate  delivery  of  the  Company’s  products,  additional  product 
inventories  are  maintained  at  warehouses  owned  and  operated  by  independent  manufacturers’  representatives 
located throughout the United States.  As of December 31, 2010, additional product inventories are maintained at the 
warehouses  of  independent  manufacturers’  representatives  located  in  Chattanooga,  Tennessee;  Norcross,  Georgia; 
Cincinnati,  Ohio;  Canton,  Michigan;  Edison,  New  Jersey;  Louisville,  Kentucky;  Greensboro,  North  Carolina; 
Pittsburgh,  Pennsylvania;  Santa  Fe  Springs,  California;  and  Hayward,  California.    Some  of  these  manufacturers’ 
representatives, as well as the Company’s other manufacturers’ representatives, maintain offices without warehouses 
in numerous locations throughout the United States. 

Finished  goods  are  typically  delivered  to  warehouses  and  customers  by  trucks  operated  by  common  carriers.    The 
decision regarding the carrier to be used is based primarily on cost and availability. 

The  Company  invoices  its  customers  directly  for  products  purchased  and,  if  an  order  has  been  obtained  through  a 
manufacturer’s representative, pays the representative a commission based on pre-established rates.  The Company 
determines customer credit limits.  The Company’s bad debt experience in 2010, 2009, and 2008 was 0.00%, 0.00% 
and  0.13%  of  net  sales,  respectively.    The  manufacturers’  representatives  have  no  discretion  to  determine  prices 
charged  for  the  Company’s  products,  and  all  sales  are  subject  to  approval  by  the  Company.    Encore  sells  all  of  its 
products with a one-year replacement warranty.  Warranty expenses have historically been nominal. 

Employees 

Encore believes that its hourly employees are highly motivated and that their motivation contributes significantly to the 
plant’s  efficient  operation.    The  Company  attributes  the  motivation  of  these  employees  largely  to  the  fact  that  a 
significant  portion  of  their  compensation  comes  from  incentive  pay  that  is  tied  to  productivity  and  quality  standards.  
The Company believes that its incentive program focuses its employees on maintaining product quality. 

3

As  of  December  31,  2010,  Encore  had  737  employees,  606  of  whom  were  paid  hourly  wages  and  were  primarily 
engaged in the operation and maintenance of the Company’s manufacturing and warehouse facility. The rest of the 
Company’s  employees  were  executive,  supervisory,  administrative,  sales  and  clerical  personnel.    The  Company 
considers  its  relations  with  its  employees  to  be  good.    The  Company  has  no  collective  bargaining  agreements  with 
any of its employees. 

Raw Materials 

The  principal  raw  materials  used  by  Encore  in  manufacturing  its  products  are  copper  cathode,  copper  scrap,  PVC 
thermoplastic compounds, XLPE compounds, aluminum, steel, paper and nylon, all of which are readily available from 
a  number  of  suppliers.    Copper  is  the  principal  raw  material  used  by  the  Company  in  manufacturing  its  products, 
constituting  nearly  92%  of  the  dollar  value  of  all  raw  materials  used  by  the  Company  during  2010.    Copper 
requirements are purchased primarily from miners and commodity brokers at prices determined each month primarily 
based  on  the  average  daily  COMEX  closing  prices  for  copper  for  that  month,  plus  a  negotiated  premium.    The 
Company  also  purchases  raw  materials  necessary  to  manufacture  various  PVC  thermoplastic  compounds.    These 
raw materials include PVC resin, clay and plasticizer. 

The  Company  produces  copper  rod  from  purchased  copper  cathodes  and  copper  scrap  in  its  own  rod  fabrication 
facility.    The  Company  reprocesses  copper  scrap  generated  by  its  operations  and  copper  scrap  purchased  from 
others.  In 2010, the Company’s copper rod fabrication facility manufactured the majority of the Company’s copper rod 
requirements.

The Company also compounds its own  wire jacket and insulation compounds.  The process involves the mixture of 
PVC raw material components to produce the PVC used to insulate the Company’s wire and cable products.  The raw 
materials  include  PVC  resin,  clay  and  plasticizer.    During  the  last  year,  the  Company’s  plastic  compounding  facility 
produced virtually all of the Company’s PVC requirements. 

Competition 

The  electrical  wire  and  cable  industry  is  highly  competitive.    The  Company  competes  with  several  companies  who 
manufacturer  and  sell  wire  and  cable  products  beyond  the  building  wire  segment  in  which  the  Company  competes.  
The Company’s primary competitors include Southwire Company, Cerro Wire LLC, United Copper Industries and AFC 
Cable Systems, Inc. 

The  principal  elements  of  competition  in  the  electrical  wire  and  cable  industry  are,  in  the  opinion  of  the  Company, 
order  fill  rate,  quality,  pricing,  and,  in  some  instances,  breadth  of  product  line.    The  Company  believes  that  it  is 
competitive with respect to all of these factors. 

Competition in the electrical  wire and cable industry, although intense, has been primarily from U.S. manufacturers, 
including  foreign  owned  facilities  located  in  the  United  States.    The  Company  has  encountered  little  significant 
competition from imports of building wire.  The Company believes this is primarily because direct labor costs generally 
account for a relatively small percentage of the cost of goods sold for these products. 

Intellectual Property Matters 

The  Company  owns  the  following  federally  registered  trademarks  with  the  U.S.  Patent  and  Trademark  Office:    U.S. 
Registration  Number  2,687,746  for  the  “ENCORE  WIRE”  mark;  U.S.  Registration  Number  2,528,340  for  the 
“NONLEDEX”  mark;  U.S.  Registration  Number  1,900,498  for  the  Miscellaneous  Design  mark;  U.S.  Registration 
Number  2,263,692  for  the  “HANDY  MAN’S  CHOICE”  mark;  U.S.  Registration  Number  3,652,394  for  the  “MCMP 
MULTIPURPOSE”  (Stylized)  mark;  and  U.S.  Registration  Number  3,616,771  for  the  “SUPER  SLICK”  mark;  U.S. 
the 
Registration  Number  3,804,531 
“SMARTCOLOR  ID”  mark;  U.S.  Registration  Number  3,859,358  for  the  “SUPER  SLICK”  mark;  U.S.  Registration 
Number 3,884,124 for the “SUPERSLICK ELITE” mark. The current terms of trademark protection for these marks will 
expire on various dates between 2012 and 2019, but each term can be renewed indefinitely as long as the respective 
mark continues to be used in commerce.

the  “EMERGMC”  mark;  U.S.  Registration  Number  3,854,489 

for 

for 

The  Company  also  owns  the  following  pending  applications:    Application  Number  77/704,999  for  the  “HCF-MCMP 
MULTIPURPOSE”  mark,  which  was  filed  on  April  2,  2009  and  for  which  a  Notice  of  Allowance  was  issued  on 
December  22,  2009;  Application  Number  77/779,397  for  the  “HCF-MP  MULTIPURPOSE”  mark,  which  was  filed  on 
July 13, 2009 and for which a Notice of Allowance was issued on April 20, 2010; Application Number 77/790,370 for 
the  “ENCORE  PERFORMANCE”  mark,  which  was  filed  on  July  27,  2009  and  for  which  a  Notice  of  Allowance  was 
issued on February 15, 2011; Application Number 77/857,126 for the “SUPERBOND MCMP MULTIPURPOSE” mark, 
which was filed on October 26, 2009 and for which a Notice of Allowance was issued on July 29, 2010; Application 

4

Number 77/907,735 for the “SMARTSLICK TECHNOLOGY” mark, which was filed on January 8, 2010 and for which a 
Notice  of  Allowance  was  issued  on  August  3,  2010;  Application  Number  77/907,931  for  the  “SUPERSLICK 
TECHNOLOGY” mark, which was filed on January 8, 2010 and for which a Notice of Allowance was issued on August 
3, 2010; Application Number 77/942,361 for the “HCF-SG SMARTGROUND” mark, which was filed on February 23, 
2010 and for which a Notice of Allowance was issued on December 21, 2010; Application Number 77/942,353 for the 
“MC-SG  SMARTGROUND”  mark,  which  was  filed  on  February  23,  2010  and  for  which  a  Notice  of  Allowance  was 
issued on December 21, 2010, Application Number 85/170,418 for the “MC-SG” mark, which was filed on November 
5, 2010; and Application Number 85/195,515 for the “SMARTCOUNT” mark, which was filed on December 10, 2010. 
These trademarks provide source identification for the goods manufactured and sold by the Company and allow the 
Company to achieve brand recognition within the industry. 

Although the Company has filed patent applications with the United States Patent and Trademark Office, it does not 
currently hold any patented intellectual property. 

Internet Address/SEC Filings

The  Company’s  Internet  address  is  http://www.encorewire.com.    Under  the  “Investors”  section  of  our  website,  the 
Company provides a link to our electronic Securities and Exchange Commission (“SEC”) filings, including our annual 
report  on  Form  10-K,  our  quarterly  reports  on  Form  10-Q,  our  current  reports  on  Form  8-K,  director  and  officer 
beneficial ownership reports filed pursuant to Section 16 of the  Securities Exchange Act of 1934, as amended, and 
any  amendments  to  these  reports.    All  such  reports  are  available  free  of  charge  and  are  available  as  soon  as 
reasonably practicable after the Company files such material with, or furnishes it to, the SEC. 

The public may read and copy any materials the Company files with the SEC at the SEC’s Public Reference Room at 
100  F  Street,  NE,  Washington,  DC  20549.    The  public  may  obtain  information  on  the  operation  of  the  Public 
Reference Room by calling the SEC at 1-800-SEC-0330.  The SEC maintains an Internet site that contains reports, 
proxy  and  information  statements,  and  other  information  regarding  issuers  that  file  electronically  with  the  SEC  at 
http://www.sec.gov.  

Item 1A.  Risk Factors. 

The  following  are  risk  factors  that  could  affect  the  Company’s  business,  financial  results  and  results  of  operations. 
These risk factors should be considered in connection with evaluating the forward-looking statements contained in this 
Annual Report on Form 10-K because these factors could cause the actual results and conditions to differ materially 
from those projected in forward-looking statements.  Before purchasing the Company's stock, an investor should know 
that  making  such  an  investment  involves  some  risks,  including  the  risks  described  below.    If  any  of  the  risks 
mentioned  below  or  other  unknown  risks  actually  occur,  the  Company's  business,  financial  condition  or  results  of 
operations could be negatively affected.  In that case, the trading price of its stock could fluctuate significantly. 

Product Pricing and Volatility of Copper Market 

Price competition for copper electrical wire and cable is intense, and the Company sells its product in accordance with 
prevailing market prices.  Wire prices can, and frequently do change on a daily basis.  This competitive pricing market 
for  wire  does  not  always  mirror  changes  in  copper  prices,  making  margins  highly  volatile.    Copper,  a  commodity 
product,  is  the  principal  raw  material  used  in  the  Company’s  manufacturing  operations.    Copper  accounted  for 
approximately 81.1%, 73.5% and 90.3% of its costs of goods sold during 2010, 2009 and 2008, respectively, and the 
Company expects that copper will continue to account for a significant portion of these costs in the future.  The price 
of  copper  fluctuates,  depending  on  general  economic  conditions  and  in  relation  to  supply  and  demand  and  other 
factors,  and  causes  monthly  variations  in  the  cost  of  copper  purchased  by  the  Company.    The  Company  cannot 
predict copper prices in the future or the effect of fluctuations in the costs of copper on the Company’s future operating 
results.  Consequently, fluctuations in copper prices caused by market forces can significantly affect the Company’s 
financial results.  With the volatility of both raw material prices and wire prices in the Company’s end market, hedging 
raw  materials  can  be  risky.    Historically,  the  Company  has  not  engaged  in  hedging  strategies  for  raw  material 
purchases.

Operating Results May Fluctuate 

Encore's  quarterly  results  of  operations  may  fluctuate  as  a  result  of  a  number  of  factors,  including  fluctuation  in  the 
demand  for  and  shipments  of  the  Company's  products.    Therefore,  quarter-to-quarter  comparisons  of  results  of 
operations  have  been  and  will  be  impacted  by  the  volume  of  such  orders  and  shipments.    In  addition,  its  operating 
results  could  be  adversely  affected  by  the  following  factors,  among  others,  such  as  variations  in  the  mix  of  product 
sales,  price  changes  in  response  to  competitive  factors,  increases  in  raw  material  costs  and  other  significant  costs, 
the  loss  of  key  manufacturer’s  representatives  who  sell  the  Company’s  product  line,  increases  in  utility  costs 

5

(particularly electricity and natural gas) and various types of insurance coverage and interruptions in plant operations 
resulting from the interruption of raw material supplies and other factors. 

Reliance on Senior Management 

Encore’s future operating results depend, in part, upon the continued service of its senior management, Mr. Daniel L. 
Jones, the President and Chief Executive Officer, and Mr. Frank J. Bilban, the Company’s Vice President and Chief 
Financial  Officer  (neither  of  whom  are  bound  by  an  employment  agreement).    The  Company’s  future  success  will 
depend  upon  its  continuing  ability  to  attract  and  retain  highly  qualified  managerial  and  technical  personnel.  
Competition  for  such  personnel  is  intense,  and  there  can  be  no  assurance  that  the  Company  will  retain  its  key 
managerial  and  technical  employees  or  that  it  will  be  successful  in  attracting,  assimilating  or  retaining  other  highly 
qualified personnel in the future. 

Industry Conditions and Cyclicality 

The  residential,  commercial  and  industrial  construction  industries,  which  are  the  end  users  of  the  Company’s 
products, are cyclical and are affected by a number of factors including the general condition of the economy, market 
demand and changes in interest rates, among other factors. Industry sales of electrical wire and cable products tend 
to parallel general construction activity, which includes remodeling.  Housing construction activity in the United States 
declined  significantly  in  2006  and  continued  its  downward  trend  through  2010,  adversely  affecting  the  Company’s 
business by reducing our customers’ demand for our products.  Commercial and Industrial construction activity began 
declining at the beginning of 2008 and continued to decrease through 2010, further reducing demand for our products. 
The Company’s unit sales volume, as measured in pounds of copper wire sold, declined 12% in 2008 versus 2007, 
declined 15.6% in 2009 versus 2008 and declined another 3.8% in 2010 versus 2009.  The company believes that the 
volume  of  product  sold  declined  primarily  as  a  result  of  the  slowdown  in  construction  throughout  the  United  States.  
The  Company  also  believes  that  the  reduced  percentage  decline  in  the  Company's  unit  sales  volume  in  2010  was 
caused, in part, by the exit of a former competitor from the industry in the first quarter of 2010.  However, despite this 
reduction, the ongoing recession will likely continue to have a negative impact on the housing and commercial building 
markets for the foreseeable future. 

Deterioration in the financial condition of the Company’s customers due to current industry and economic conditions 
may  result  in  reduced  sales,  an  inability  to  collect  receivables  and  payment  delays  or  losses  due  to  a  customer’s 
bankruptcy or insolvency.  Although the Company’s bad debt experience has been relatively low even in recent years, 
the Company’s inability to collect receivables may increase the amounts the Company must expense against its bad 
debt  reserve,  decreasing  the  Company’s  profitability.    In  2008,  the  Company  wrote  off  $1.4  million  in  receivables 
which  were  uncollectible,  almost  entirely  due  to  one  customer.    The  downturn  in  the  residential,  commercial  or 
industrial  construction  industries  and  general  economic  conditions  as  a  whole  may  continue  to  have  a  material 
adverse effect on the Company.    

Environmental Liabilities 

The  Company  is  subject  to  federal,  state  and  local  environmental  protection  laws  and  regulations  governing  the 
Company’s operations and the use, handling, disposal and remediation of hazardous substances currently or formerly 
used by the Company.  A risk of environmental liability is inherent in the Company’s current manufacturing activities in 
the  event  of  a  release  or  discharge  of  a  hazardous  substance  generated  by  the  Company.    Under  certain 
environmental laws, the Company could be held jointly and severally responsible for the remediation of any hazardous 
substance  contamination  at  the  Company’s  facilities  and  at  third  party  waste  disposal  sites  and  could  also  be  held 
liable  for  any  consequences  arising  out  of  human  exposure  to  such  substances  or  other  environmental  damage.  
There can be no assurance that the costs of complying with environmental, health and safety laws and requirements 
in  the  Company’s  current  operations  or  the  liabilities  arising  from  past  releases  of,  or  exposure  to,  hazardous 
substances,  will  not  result  in  future  expenditures  by  the  Company  that  could  materially  and  adversely  affect  the 
Company’s financial results, cash flow or financial condition.   

Competition 

The electrical  wire and cable industry is highly competitive.  The Company competes  with  several manufacturers of 
wire and cable products that have substantially greater resources than the Company.  Some of these competitors are 
owned  and  operated  by  large,  diversified  companies.    The  principal  elements  of  competition  in  the  wire  and  cable 
industry are, in the opinion of the Company, pricing, product availability and quality and, in some instances, breadth of 
product  line.    The  Company  believes  that  it  is  competitive  with  respect  to  all  of  these  factors.    While  the  number  of 
firms  producing  wire  and  cable  has  declined  in  the  past,  there  can  be  no  assurance  that  new  competitors  will  not 
emerge  or  that  existing  producers  will  not  employ  or  improve  upon  the  Company’s  manufacturing  and  marketing 

6

strategy.    Our  largest  competitor  purchased  another  significant  competitor  in  the  first  quarter  of  2010,  which  we 
believe has had a positive impact on pricing levels and margins. 

Patent and Intellectual Property Disputes 

Disagreements  about  patents  and  intellectual  property  rights  occur  in  the  wire  and  cable  industry.    The  unfavorable 
resolution  of  a  patent  or  intellectual  property  dispute  could  preclude  the  Company  from  manufacturing  and  selling 
certain products or could require the Company to pay a royalty on the sale of certain products.  Patent and intellectual 
property disputes could also result in substantial legal fees and other costs. 

Common Stock Price May Fluctuate 

Future  announcements  concerning  Encore  or  its  competitors  or  customers,  quarterly  variations  in  operating  results, 
announcements of technological innovations, the introduction of new products or changes in product pricing policies 
by  the  Company  or  its  competitors,  developments  regarding  proprietary  rights,  changes  in  earnings  estimates  by 
analysts  or  reports  regarding  the  Company  or  its  industry  in  the  financial  press  or  investment  advisory  publications, 
among  other  factors,  could  cause  the  market  price  of  the  Common  Stock  to  fluctuate  substantially.    These 
fluctuations, as well as general economic, political and market conditions, such as recessions, world events, military 
conflicts  or  market  or  market-sector  declines,  may  materially  and  adversely  affect  the  market  price  of  the  Common 
Stock. 

Beneficial Ownership of the Company’s Common Stock by a Small Number of Stockholders 

A small number of significant stockholders beneficially own greater than 50% of the outstanding common stock of the 
Company.    These  stockholders,  acting  together,  could  be  able  to  control  the  election  of  directors  and  all  matters 
requiring  majority  approval  by  the  Company’s  stockholders.    The  interests  of  this  group  of  stockholders  may  not 
always coincide with the Company’s interests or the interests of other stockholders. 

In the future, these stockholders could sell large amounts of common stock over relatively short periods of time.  Sales 
of  substantial  amounts  of  the  Company’s  common  stock  in  the  public  market  by  existing  stockholders  or  the 
perception  that  these  sales  could  occur,  may  adversely  affect  the  market  price  of  our  common  stock  by  creating  a 
public perception of difficulties or problems with the Company’s business. 

Future Sales of Common Stock Could Affect the Price of the Common Stock 

No prediction can be made as to the effect, if any, that future sales of shares or the availability of shares for sale will 
have on the market price of the Common Stock prevailing from time to time.  Sales of substantial amounts of Common 
Stock, or the perception that such sales might occur, could adversely affect prevailing market prices of the Common 
Stock. 

Item 1B.  Unresolved Staff Comments. 

None 

Item 2.  Properties. 

Encore  maintains  its  corporate  office  and  manufacturing  plant  in  McKinney,  Texas,  approximately  35  miles  north  of 
Dallas.  The Company’s facilities are located on a combined site of approximately 187 acres and consist of buildings 
containing approximately 1,396,000 square feet of floor space, of which approximately 81,000 square feet is used for 
office  space  and  1,315,000  square  feet  is  used  for  manufacturing  and  warehouse  operations.    The  plant  and 
equipment are owned by the Company and are not mortgaged to secure any of the Company’s existing indebtedness.  
Encore believes that its plant and equipment are suited to its present needs, comply with applicable federal, state and 
local laws and regulations, are properly maintained and adequately insured. 

Item 3.  Legal Proceedings.

On July 7, 2009, Southwire Company, a Delaware corporation (“Southwire”), filed a complaint for patent infringement 
against the Company and Cerro Wire, Inc. in the United States District Court for the Eastern District of Texas. In the 
complaint,  Southwire  alleges  that  the  Company  has  infringed  one  or  more  claims  of  United  States  Patent  No. 
7,557,301,  entitled  “Method  of  Manufacturing  Electrical  Cable  Having  Reduced  Required  Force  for  Installation,”  by 
making  and  selling  electrical  cables,  including  the  Company’s  Super  Slick  cables.  On  February  5,  2010,  the  United 
States  Patent  and  Trademark  Office  (the  “USPTO”)  ordered  the  re-examination  of  the  U.S.  Patent  7,557,301.  In 
ordering  re-examination  of  Southwire’s  ‘301  patent,  the  USPTO  has  determined  that  the  Company’s  submission  of 
prior  art  not  previously  considered  during  the  original  examination  of  the  ‘301  patent  has  raised  a  substantial  new 

7

 
question of patentability of the claims of the ‘301 patent. In a re-examination office action dated September 24, 2010, 
the  Examiner  rejected  all  the  claims  of  Southwire’s  ‘301  patent  over  the  newly  cited  prior  art.  Southwire  filed  a 
response to the examiner’s September 24, 2010 office action on October 25, 2010. In October 2010, the Court stayed 
the  lawsuit  for  6  months  in  light  of  the  pending  reexamination  request.  On  November  23,  2010,  the  USPTO 
consolidated  Southwire’s  ‘301  patent  re-examination  with  Cerro’s  ’301  patent  re-examination.    On  December  16, 
2010, Southwire filed amendments and arguments to address the consolidated rejections.  The case is now pending 
with the examiner. 

On August 24, 2009, Southwire filed a second complaint for patent and trademark infringement against the Company. 
In the second complaint, Southwire has alleged that the Company infringed one or more of the claims of United States 
Patent  No.  6,486,395  entitled  “Interlocked  Metal  Clad  Cable”  by  making  and  selling  electrical  cables,  including  the 
Company’s  MCMP  Multipurpose  cables.  Southwire  has  also  alleged  that  the  Company  has  infringed  Southwire’s 
United States Trademark registration for the mark, “MCAP”, Registration No. 3,292,777. The second complaint also 
alleges violations of Federal, State and Common law unfair competition claims. The Company has filed counterclaims 
against Southwire alleging claims of statutory and common law unfair competition violations, tortious interference with 
existing and prospective business relations, misappropriation and claims for declaratory relief. 

On July 2, 2010, the Company filed a complaint against Southwire in the Northern District of Georgia. The complaint 
alleged  that  Southwire  was  using  a  misdescriptive  trademark,  and  that  Southwire  had  made  false  statements  about 
the  Company’s  slick  wire  products.  On  July  6,  2010,  the  Company  amended  its  complaint  to  seek  a  declaratory 
judgment  that  the  Company’s  slick  wire  products  do  not  infringe  Southwire’s  United  States  Patent  No.  7,749,024. 
Later  on  July  6,  2010,  Southwire  filed  a  complaint  against  the  Company  in  the  Eastern  District  of  Texas  for 
infringement of the ‘024 patent. The Company filed a request with the USPTO for reexamination of the ‘024 patent on 
October  8,  2010.  The  USPTO  ordered  the  re-examination  of  the  ‘024  patent  on  November  9,  2010.    The  re-
examination is now pending with the examiner.  

The  complaints  seek  unspecified  damages  and  injunctive  relief.  Regarding  these  claims  asserted  against  the 
Company referenced above, potentially applicable factual and legal issues have not been resolved, the company has 
yet  to  determine  if  a  liability  is  probable  and  the  Company  cannot  reasonably  estimate  the  amount  of  any  loss 
associated with these matters.  Accordingly, the Company has not recorded a liability for these pending lawsuits.  The 
Company disputes all of Southwire’s claims and alleged damages and intends to vigorously defend the lawsuits and 
vigorously pursue its own claims. 

The Company is also a party to litigation and claims arising out of the ordinary business of the Company. 

Item 4.  (Removed and Reserved). 

EXECUTIVE OFFICERS OF THE COMPANY 

Information  regarding  Encore’s  executive  officers  including  their  respective  ages  as  of  March  1,  2011,  is  set  forth 
below: 

Name 

Age 

Position with Company

Daniel L. Jones 

Frank J. Bilban 

47

54

President, Chief Executive Officer, and 
Member of the Board of Directors 

Vice President – Finance, Treasurer, 
Secretary, and Chief Financial Officer 

Mr.  Jones  has  held  the  title  of  President  and  Chief  Executive  Officer  of  the  Company  since  February  2006.    He 
performed the duties of the Chief Executive Officer in an interim capacity from May 2005 to February 2006.  From May 
1998 until February 2006, Mr. Jones was President and Chief Operating Officer of the Company.  He previously held 
the positions of Chief Operating Officer from October 1997 until May 1998, Executive Vice President from May 1997 
to October 1997, Vice President-Sales and Marketing from 1992 to May 1997, after serving as Director of Sales since 
joining the Company in November 1989.  He has also served as a member of the Board of Directors since May 1994. 

Mr.  Bilban  has  served  as  Vice  President-Finance,  Treasurer,  Secretary  and  Chief  Financial  Officer  of  Encore  since 
June 2000.  From 1998 until joining the Company in June 2000, Mr. Bilban was Executive Vice President and Chief 
Financial  Officer  of  Alpha  Holdings,  Inc.,  a  plastics  manufacturing  conglomerate.    From  1996  until  1998,  Mr.  Bilban 
was Vice President and Chief Financial Officer of Wedge Dia-Log Inc., an oil field services company. 

8

 
 
 
All  executive  officers  are  elected  annually  by  the  Board  of  Directors  to  serve  until  the  next  annual  meeting  of  the 
Board or until their respective successors are chosen and qualified. 

PART II 

Item 5.  Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of 

Equity Securities. 

The Company’s Common Stock is traded and quoted on the NASDAQ Stock Market’s Global Select Market under the 
symbol  “WIRE.”    The  following  table  sets  forth  the  high  and  low  sales  prices  per  share  for  the  Common  Stock  as 
reported by NASDAQ for the periods indicated.  

2010 
First Quarter .........................................................  
Second Quarter ....................................................  
Third Quarter ........................................................  
Fourth Quarter ......................................................  

2009
First Quarter .........................................................  
Second Quarter ....................................................  
Third Quarter ........................................................  
Fourth Quarter ......................................................  

          High 

$ 21.99 
23.44 
22.40 
26.07 

$ 23.16 
24.00 
24.49 
23.71 

      Low

$ 18.10 
18.14 
17.77 
20.04 

$ 15.22  
18.60 
19.52 
19.51 

As of March 1, 2011, there were 53 record holders of the Company’s Common Stock. 

The Company paid its first cash dividend in January 2007 and has continued paying quarterly dividends of two cents 
per share through 2010.  Aside from periodic dividends, management intends to retain the majority of future earnings 
for the operation and expansion of the Company’s business.   

Issuer Purchases of Equity Securities 

On  November  10,  2006,  the  Board  of  Directors  approved  a  stock  repurchase  program  authorizing  the  Company  to 
repurchase up to 1,000,000 shares of its common stock through December 31, 2007 on the open market or through 
privately  negotiated  transactions  at  prices  determined  by  the  President  of  the  Company.    The  Company’s  Board  of 
Directors has subsequently authorized annual extensions of this stock repurchase program through March 31, 2012 
and has authorized the repurchase of up to 2,610,000 shares of its common stock.  The Company repurchased 1,327 
shares  of  its  stock  in  2010  and  zero  shares  of  its  stock  in  2009.    All  shares  purchased  under  the  program  were 
purchased on the open market by the Company’s broker pursuant to a Rule 10b5-1 plan announced on November 28, 
2007.

Equity Compensation Plan Information 

The following table provides information about the Company’s equity compensation plans as of December 31, 2010. 

Number of securities to be 
issued upon exercise of 
outstanding options, 
warrants and rights 
(a) 

Weighted-average exercise 
price of outstanding 
options, warrants and rights 
(b) 

Number of securities 
remaining available for 
future issuance under 
equity compensation plans 
(excluding securities 
reflected in column (a)) 
(c) 

439,576 

$  15.11 

482,000 

0 

0 

0 

PLAN CATEGORY 

Equity compensation 
plans approved by 
security holders 

Equity compensation 
plans not approved by 
security holders 

TOTAL 

439,576 

            $   15.11 

482,000 

9

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Performance Graph 

The  following  graph  is  not  “soliciting  material,”  is  not  deemed  filed  with  the  SEC,  and  is  not  to  be  incorporated  by 
reference into any of the Company’s filings under the Securities Act of 1933 or the Securities Exchange Act of 1934, 
as amended, respectively. 

The  graph  below  sets  forth  the  cumulative  total  stockholder  return,  which  assumes  reinvestment  of  dividends,  of  a 
$100  investment  in  the  Company’s  Common  Stock,  the  Company’s  self-determined  peer  group  for  the  year  ended 
December 31, 2010, and the Russell 2000 Index. 

Encore Wire Corporation 

Russell 2000 Index  

Peer Group 

Notes

Initial

2006

2007

2008 

2009

2010

Return % 
Cum $ 

Return % 
Cum $ 

Return % 
Cum $ 

100.00

100.00

100.00

-3.30
96.70

-27.44
70.17

19.73 
84.01 

11.43
93.62

19.50
111.88

18.35
118.35

-1.55
116.52

-33.80 
77.14 

27.19
98.11

26.85
124.45

86.85
186.85

44.55
270.09

-67.50 
87.78 

33.41
117.10

40.27
164.26

(1)  Data presented in the performance graph is complete through December 31, 2010. 

(2)  The Peer Group is self-determined and consists of the following companies:  General Cable Corporation, 

Belden Inc. and Coleman Cable, Inc.  

(3)  The  peer  group  index  uses  only  such  peer  group’s  performance  and  excludes  the  performance  of  the 

Company.  The peer group index uses beginning of period market capitalization weighting. 

(4)  Each data line represents quarterly index levels derived from compounded daily  returns that include all 

dividends. 

(5)  The index level for all data lines was set to $100.00 on December 31, 2005. 

10

Item 6.  Selected Consolidated Financial Data.   

The following financial data should be read in conjunction with Item 7, “Management’s Discussion and Analysis of 
Financial Condition and Results of Operations” and Item 8, “Financial Statements and Supplementary Data.”  The 
table below presents, as of and for the dates indicated, selected historical financial information for the Company. 

Statement of Income Data: 

2010 

Year Ended December 31, 
2007 

2008 

2009 

2006

(In thousands, except per share amounts) 

Net sales ....................................................   $  910,222  $  649,613 

$1,081,132 

$1,184,786 

$1,249,330 

Cost of goods sold .....................................  

    827,813 

    599,498 

     957,767 

  1,073,451 

 1,005,037

Gross profit ................................................  

 82,409 

 50,115 

123,365 

111,335 

244,293 

Selling, general and administrative 
expenses ...................................................

      57,073

      43,767

       61,180

       60,400 

       59,793

Operating income ......................................  

 25,336 

 6,348 

62,185 

50,935 

184,500 

Interest and other income (expense) .........  

(2,395) 

1,633 

2,416 

1,709 

(74) 

Interest expense ........................................  

        (522) 

      (3,181) 

       (4,704) 

       (5,834) 

     (7,686)

Income before income taxes .....................  

22,419 

4,800 

59,897 

46,810 

176,740 

Income tax expense ..................................  

        7,129 

        1,164 

       20,126 

       16,014 

      61,607

Net income ................................................   $    15,290   $      3,636  

$    39,771   $     30,796  

$  115,133 

Net income per common and common 
equivalent shares – basic ..........................

Net income per common and common 
equivalent shares – diluted ........................

Weighted average common and 
common equivalent shares – basic ...........

Weighted average common and 
common equivalent shares – diluted .........

$        0.66

$        0.16

$        1.72

$         1.32

$        4.95

$        0.66

$        0.16

$        1.70

$         1.30

$        4.86

23,184

23,011

23,113

23,342

23,254

23,342

23,298

23,396

23,690

23,674

Balance Sheet Data:  

2010 

As of December 31, 
2008 
(In thousands, except per share amounts) 

2009 

2007 

2006

Working capital ..........................................  

$283,944 

$276,882 

$378,033 

$346,910 

$333,865 

Total assets ...............................................  

477,276 

534,558 

533,339 

513,912 

474,157 

Long-term debt, net of current portion .......  

–

–

100,675 

100,910 

98,974 

Stockholders’ equity...................................  

407,377 

392,984 

389,619 

354,969 

327,121 

Annual dividends paid ...............................  

1,854 

1,840 

1,853 

1,867 

–

Annual dividends paid per common share   

$0.08 

$0.08 

$0.08 

$0.08 

$0.00 

11

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 7.  Management’s Discussion and Analysis of Financial Condition and Results of Operations. 

Introduction

The  following  management’s  discussion  and  analysis  is  intended  to  provide  a  better  understanding  of  key  factors, 
drivers and risks regarding the Company and the building wire industry. 

Executive Overview 

Encore  Wire  sells  a  commodity  product  in  a  highly  competitive  market.    Management  strongly  believes  that  the 
historical strength of the Company’s growth and earnings is attributable to the following main factors: 

Industry leading order-fill rates and responsive customer service. 

Low cost manufacturing operations, resulting from a state of the art manufacturing complex. 

(cid:2) 
(cid:2)  Product innovations based on listening to and understanding customer needs. 
(cid:2) 
(cid:2)  A focused management team leading an incentivized work force. 
(cid:2) 
(cid:2)  A team of experienced independent manufacturers’ representatives with strong customer relationships across 

Low general and administrative overhead costs. 

the United States. 

These factors, and others, have allowed Encore Wire to grow from a startup in 1989 to what management believes is 
one of the largest copper electric building wire companies in the United States of America.  Encore has built a loyal 
following  of  customers  throughout  the  United  States.    These  customers  have  developed  a  brand  preference  for 
Encore Wire in a commodity product line, due to the reasons noted above, among others.  The Company prides itself 
on striving to grow sales by expanding its product offerings where profit margins are acceptable.  Senior management 
monitors gross margins daily, frequently extending down to the individual order level.  Management strongly believes 
that  this  focused  approach  to  the  building  wire  business  has  produced  success  thus  far  and  will  lead  to  continued 
success. 

The construction and remodeling industries drive demand for building wire.  Housing construction activity in the United 
States  softened  significantly  in  2006  and  continued  its  downward  trend  through  2010.    Nationally,  commercial 
construction  had  been  relatively  strong  through  2007,  but  slowed  significantly  in  2008,  and  continued  downward 
through  2010.    According  to  various  industry  and  national  economic  forecasts  the  future  is  unclear  for  the  next  few 
years.  The “credit crisis” and the resulting tightening of credit could  continue to negatively impact the availability of 
capital to fund construction projects for some time to come.  Data on remodeling is not as readily available; however, 
remodeling activity has historically trended up when new construction slows down. 

General

Price  competition  for  electrical  wire  and  cable  is  intense,  and  the  Company  sells  its  products  in  accordance  with 
prevailing  market  prices.    Copper,  a  commodity  product,  is  the  principal  raw  material  used  by  the  Company  in 
manufacturing its products.  Copper accounted for approximately 81.1%, 73.5% and 90.3% of the Company’s cost of 
goods  sold  during  fiscal  2010,  2009  and  2008,  respectively.    The  price  of  copper  fluctuates,  depending  on  general 
economic conditions and in relation to supply and demand and other factors, which causes monthly variations in the 
cost of copper purchased by the Company.  In 2008, copper prices rose during the first quarter and then held at high 
levels  through  early  July,  before  beginning  a  precipitous  decline  through  the  rest  of  the  year  falling  from  a  COMEX 
close of $3.92 per pound on July 1st to close at $1.39 per pound on December 31st.  This unprecedented swift decline 
in copper prices mirrored that of many other commodities in the second half of 2008.  In 2009, copper began at the 
2008  year  end  lows  and  rose  gradually  throughout  the  year,  mirroring  the  rebound  in  global  commodity  prices.    In 
2010, copper traded between $3.00 and $3.50 per pound for most of the first three quarters of the year before rising 
throughout the fourth quarter, finishing the year at $4.44.  The Company cannot predict copper prices in the future or 
the  effect  of  fluctuations  in  the  cost  of  copper  on  the  Company’s  future  operating  results.    Wire  prices  can,  and 
frequently  do  change  on  a  daily  basis.    This  competitive  pricing  market  for  wire  does  not  always  mirror  changes  in 
copper  prices,  making  margins  highly  volatile.    With  the  volatility  of  both  raw  material  prices  and  wire  prices  in  the 
Company’s end market, hedging raw materials can be risky.  Historically, the Company has not engaged in hedging 
strategies for raw material purchases. 

12

Results of Operations 

The  following  table  presents  certain  items  of  income  and  expense  as  a  percentage  of  net  sales  for  the  periods 
indicated. 

Net sales .........................................................................  
Cost of goods sold: 
   Copper .........................................................................  
   Other raw materials .....................................................  
   Depreciation ................................................................  
   Labor and overhead ....................................................  
   LIFO adjustment ..........................................................  
   Lower cost or market adjustment ................................  

Gross profit .....................................................................  
Selling, general and administrative expenses ................  
Operating income ...........................................................  
Interest and other (income) expense ..............................  

Income before income taxes ..........................................  
Income tax expense .......................................................  

2010 
  100.0% 

Year Ended December 31, 
2009 
  100.0% 

2008
100.0% 

73.8 
6.6 
1.3 
6.2 
3.0 
   0.0 
 90.9 

9.1 
   6.3 
2.8 
   0.3 

2.5 
   0.8 

67.8 
8.8 
1.9 
8.2 
5.6 
   0.0 
 92.3 

7.7 
   6.7 
1.0 
   0.2 

0.8 
   0.2 

80.0 
6.6 
1.2 
5.6 
(4.8) 
   0.0
 88.6

11.4 
   5.7
5.7 
   0.2

5.5 
   1.8

Net income .....................................................................  

    1.7% 

    0.6% 

    3.7%

The following  discussion and analysis relates to factors that have affected the operating results of the Company for 
the years ended December 31, 2010, 2009 and 2008.  Reference should also be made to the Consolidated Financial 
Statements  and  the  related  notes  included  under  “Item  8.  Financial  Statements  and  Supplementary  Data”  of  this 
Annual Report. 

Net  sales  were  $910.2  million  in  2010,  compared  to  $649.6  million  in  2009  and  $1.081  billion  in  2008.    The  40.1% 
increase in net sales in 2010 versus 2009 was primarily the result of a 45.8% increase in the average selling price of 
product sold  and a 3.8% decrease in the volume of copper pounds of product sold.     The average price of  copper 
purchased in 2010 increased 50.3% versus the 2009 average price.  Unit volume  declined in concert with declining 
industry sales due to the continued low level of construction activity in the United States as discussed throughout this 
report.    The  increased  average  selling  prices  for  wire  rose  more  in  dollars  per  pound  than  the  cost  of  copper 
purchased.    This  increased  the  spread  between  the  sales  price  of  wire  and  the  price  of  raw  copper,  and  increased 
margins.  Margins were at their lowest during the first quarter when, as noted in prior filings and above, a competitor 
was sold and liquidated their remaining inventory at levels that depressed industry margins.   Margins bounced back 
in  the  second  quarter  and  then  stabilized  in  the  second  half  of  the  year  at  levels  that  allowed  the  Company  to  be 
profitable due in part to its’ low cost structure. 

The 39.9% decrease in net sales in 2009  versus 2008 was primarily the result of a 28.8% decrease in the average 
selling  price  of  product  sold  and  a  15.6%  decrease  in  the  volume  of  copper  pounds  of  product  sold.    Unit  volume 
declined in concert with declining industry sales due to the continued low level of construction in the United States as 
discussed  throughout  this  report.    The  average  price  of  copper  purchased  in  2009  decreased  by  29.4%.    The 
decreased average selling prices for wire fell more in dollars per pound than the cost of copper purchased, decreasing 
the  spread  between  the  sales  price  of  wire  and  the  price  of  raw  copper,  and  decreasing  margins.    Margins  were  at 
their highest during the first quarter and decreased steadily through the rest of the year. 

Cost of goods sold was $827.8 million in 2010 compared to $599.5 million in 2009 and $957.8 million in 2008.  Copper 
costs were $671.6 million in 2010 compared to $440.5 million in 2009 and $865.2 million in 2008.  Copper costs as a 
percentage  of  net  sales  increased  to  73.8%  in  2010  from  67.8%  in  2009  and  80.0%  in  2008.    The  increase  as  a 
percentage  of  net  sales  was  due  to  copper  costs  increasing  more  than  other  costs.    Other  raw  material  costs  as  a 
percentage of net sales were 6.6%, 8.8%, and 6.6%, in 2010, 2009, and 2008, respectively.  As noted above, copper 
costs are the largest component of costs and therefore the most significant driver of sales prices of wire.  Accordingly, 
the  increase  in  copper  prices  in  2010  caused  other  costs  to  shrink  in  terms  of  their  percentage  of  sales  dollars.  
However, despite the cost of other raw materials dropping from 8.8% of net sales in 2009 to 6.6% in 2010, on a cents 
per pound basis, the cost of other raw materials actually increased by 10.4% in 2010 versus 2009, consistent with the 
cost  of  copper  and  other  commodities,  albeit  at  a  lower  rate  of  increase.    The  cost  of  other  raw  materials  declined 
5.6% on a cents per pound basis during 2009.  Material cost percentages in 2008 were offset by a 4.8% LIFO credit, 

13

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
while in 2009 they were increased by a 5.6% LIFO debit (expense).  In 2010, material costs were increased by a 3.0% 
LIFO  debit  (expense).    Taking  LIFO  into  account  along  with  copper  and  other  materials,  the  “total  LIFO  adjusted 
materials cost” in 2010 was 83.4% of sales versus 82.2% in 2009 and 81.8% in 2008. 

Depreciation, labor and overhead costs as a percentage of net sales were 7.5% in 2010 compared to 10.1% in 2009 
and  6.8%  in  2008.    The  percentage  decrease  of  depreciation,  labor  and  overhead  costs  in  2010  (as  with  other  raw 
materials)  was  due  primarily  to  the  precipitous  increase  in  copper  driven  sales  dollars  exceeding  the  percentage 
increase  in  depreciation,  labor  and  overhead  costs.    The  percentage  increase  in  2009  was  due  primarily  to  the 
precipitous  drop  in  copper-driven  sales  dollars  exceeding  the  percentage  drop  in  depreciation,  labor  and  overhead 
costs,  despite  lower  production  volumes  in  concert  with  lower  unit  sales.    This  disparity  is  due  to  the  fact  that 
depreciation,  labor  and  overhead  costs  have  fixed  or  semi-fixed  components  and  do  not  vary  directly  with  unit 
volumes. 

Inventories consist of the following at December 31 (in thousands): 

Raw materials 
Work-in-process 
Finished goods 

Adjust to LIFO cost 
Lower of cost or market adjustment 

    2010 

    2009 

         2008 

$  27,092  
19,889 
    81,940 
128,921 
(86,817) 
             – 
$  42,104  

$  14,497  
12,239 
    75,239 
101,975 
(59,412) 
             – 
$  42,563  

$  16,184  
8,746 
    63,718
88,648 
(23,115) 
             –
$  65,533 

In 2010, copper traded in a relatively consistent range for most of the first three quarters and then made a fairly steep 
rise  in  the  fourth  quarter,  approaching  historical  highs  by  year  end.    The  unit  volume  of  inventory  on-hand  also 
decreased slightly in 2010.  These factors resulted in the 2010 year-end inventory value of all inventories using the 
LIFO method being $86.8 million less than the FIFO value, and the 2010 year end LIFO reserve balance being $27.4 
million higher than at the end of 2009.  This resulted in a corresponding increase of $27.4 million in cost of goods sold 
for  the  year.    Due  to  the  management  of  inventory  levels  commensurate  with  declining  unit  sales  volumes  during 
2010,  the  Company  liquidated  a  portion  of  the  inventory  layer  established  in  2005.    As  a  result,  under  the  LIFO 
method,  these  inventory  layers  were  liquidated  at  historical  costs  that  were  less  than  current  costs,  which  favorably 
impacted cost of goods sold by $1.6 million for the full year and net income for the full year by $1.1 million. 

In  2009,  copper  began  at  the  2008  year  end  lows  and  rose  gradually  throughout  the  year,  mirroring  the  rebound  in 
global commodity prices.  The unit volume of inventory on-hand also decreased in 2009.  These factors resulted in the 
2009 year-end inventory value of all inventories using the LIFO method being $59.4 million less than the FIFO value, 
and the 2009 year end LIFO reserve balance being $36.3 million higher than at the end of 2008.  This resulted in a 
corresponding increase of $36.3 million in cost of goods sold for the year.  Due to the management of inventory levels 
commensurate with declining unit sales volumes during 2009, the Company liquidated a portion of the inventory layer 
established in 2005.  As a result, under the LIFO method, these inventory layers were liquidated at historical costs that 
were  less  than  current  costs,  which  favorably  impacted  cost  of  goods  sold  by  $13.1  million  for  the  full  year  and  net 
income for the full year by $9.9 million. 

Copper prices began 2008 at a relative low point in the first quarter and then trended upward in the second quarter, 
peaking  in  early  July  and  then  dropping  dramatically  through  the  second  half  of  the  year  in  concert  with  the  global 
collapse  of  commodity  prices.    The  2008  year-end  price  of  copper  was  significantly  below  the  2007  year-end  price.  
The unit volume of inventory on-hand also decreased in 2008.  These factors resulted in the 2008 year-end inventory 
value of all inventories using the LIFO method being $23.1 million less than the FIFO value, and the 2008 year end 
LIFO reserve balance being $51.7 million less than at the end of 2007.  This resulted in a corresponding decrease of 
$51.7  million  in  cost  of  goods  sold  for  the  year.    Due  to  the  management  of  inventory  levels  commensurate  with 
declining  unit  sales  volumes  during  2008,  the  Company  liquidated  the  remainder  of  the  LIFO  inventory  layer 
established in 2006 and a portion of the inventory layer established in 2005.  Part of the 2006 layer was depleted in 
2007.    As  a  result,  under  the  LIFO  method,  these  inventory  layers  were  liquidated  at  historical  costs  that  were  less 
than current costs, which favorably impacted cost of goods sold by $1.5 million for the full year and net income for the 
full year by $1.0 million. 

Gross profit was $82.4 million, or 9.1% of net sales in 2010 compared to $50.1 million, or 7.7% of net sales in 2009 
and  $123.4  million  or  11.4%  of  net  sales  in  2008.    The  changes  in  gross  profit  were  due  to  the  factors  discussed 
above.

14

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Selling expenses, which include freight and sales commissions, were $38.7 million in 2010, $31.7 million in 2009 and 
$48.0 million in 2008.  As a percentage of net sales, selling expenses decreased slightly to 4.2% in 2010, versus 4.9% 
in 2009 and 4.5% in 2008.  The 2010 decrease is due to freight costs dropping as a percentage of the increased sales 
dollars.  The 2009 percentage increase is due to freight costs.  Freight costs increased due to shifts in regional sales 
and  lower  average  order  sizes  resulting  in  higher  freight  costs.    General  and  administrative  expenses,  as  a 
percentage of net sales, were 2.0% in 2010, 1.8% in 2009 and 1.0% in 2008.  The slight percentage increase in 2010 
is due to higher administrative, legal and state tax expenses.  The 2009 percentage increase was primarily due to the 
semi-fixed  costs  being  divided  by  lower  dollar  sales.        In  2010  and  2009  accounts  receivable  write-offs  were 
negligible.    The  Company  did  increase  the  bad  debt  reserve  by  $300,000  per  year  in  2010  and  2009  to  provide  for 
potential  bad  debt  expenses.    During  2008,  the  Company  wrote  off  $1.4  million  in  receivables  which  were 
uncollectible,  almost  entirely  due  to  one  customer.    The  Company  wrote  these  amounts  off  against  the  bad  debt 
reserve.    The  Company  expensed  $2.4  million  or  0.2%  of  net  sales  during  2008  resulting  in  a  bad  debt  reserve 
balance of $2.0 million.  This balance was raised to this level at year-end after taking into account the state of the U.S. 
economy and the construction and building wire industries, among other factors. 

Interest expense decreased to $0.5 million in 2010 from $3.2 million in 2009 and $4.7 million in 2008.  As discussed in 
detail in previous filings, the Company paid off its’ long-term debt in January of 2010.  The decrease in 2009 was due 
to lower average interest rates on the same amount of debt.  The Company capitalized interest expense relating to the 
construction of assets in the amounts of approximately $29,000 in 2010, $354,000 in 2009 and $659,000 in 2008. 

The  Company’s  effective  tax  rate  was  31.8%  in  2010,  24.3%  in  2009  and  33.6%  in  2008,  commensurate  with  the 
Company’s  tax  liabilities.    The  American  Jobs  Creation  Act  of  2004  provides  a  deduction  from  income  for  qualified 
domestic production activities that generally will be phased in from 2005 through 2010.  Accordingly, the impact of any 
deduction is being reported in the period for which the deduction will be claimed on the Company’s tax return.  The 
domestic production activity deduction reduced the 2010 effective tax rate approximately 5.34%.  

As  a  result  of  the  foregoing  factors,  the  Company’s  net  income  was  $15.3  million  in  2010,  $3.6  million  in  2009  and 
$39.8 million in 2008. 

Off-Balance Sheet Arrangements 

The Company does not currently have any off-balance sheet arrangements that have or are reasonably likely to have 
a current or future effect on the Company’s financial condition, revenues or expenses, results of operations, liquidity, 
capital expenditures or capital resources that are material to investors. 

Liquidity and Capital Resources 

The following table summarizes the Company’s cash flow activities (in thousands): 

Year Ended December 31, 

      2010 

      2009 

   2008

Net cash provided by operating activities ............

$        2,444 

$   28,605 

$ 162,092 

Net cash used in investing activities ...................  

(21,629)

(18,783)

(17,635)

Net cash used in financing activities ...................  

    (104,332)

        (719)

     (5,686)

   Net increase (decrease) in cash and cash equivalents 

$  (123,517)  

  $     9,103     

$ 138,771  

The  Company  maintains  a  substantial  inventory  of  finished  products  to  satisfy  customers’  prompt  delivery 
requirements.    As  is  customary  in  the  industry,  the  Company  provides  payment  terms  to  most  of  its  customers  that 
exceed terms that it receives from its suppliers.  Therefore, the Company’s liquidity needs have generally consisted of 
working  capital  necessary  to  finance  receivables  and  inventory.    Capital  expenditures  have  historically  been 
necessary to expand and update the production capacity of the Company’s manufacturing operations.  The Company 
has  historically  satisfied  its  liquidity  and  capital  expenditure  needs  with  cash  generated  from  operations,  borrowings 
under its various debt arrangements and sales of its common stock. 

The Company is party to a Financing Agreement with two banks, Bank of America, N.A., as Agent, and Wells Fargo 
Bank,  National  Association  (as  amended,  the  “Financing  Agreement”).    The  Financing  Agreement  extends  through 
August  6,  2013,  and  provides  for  maximum  borrowings  of  the  lesser  of  $150,000,000  or  the  amount  of  eligible 
accounts  receivable  plus  the  amount  of  eligible  finished  goods  and  raw  materials,  less  any  reserves  established  by 

15

 
 
 
 
 
 
                                                                                                     
                                                                                                     
 
 
 
 
 
 
 
 
the  banks.    The  calculated  maximum  borrowing  amount  available  at  December  31,  2010,  as  computed  under  the 
Financing Agreement was $149,660,000. Borrowings under the line of credit bear interest, at the Company’s option, at 
either  (1)  LIBOR  plus  a  margin  that  varies  from  1.0%  to  1.75%  depending  upon  the  ratio  of  debt  outstanding  to 
adjusted earnings or (2) the base rate (which is the higher of the federal funds rate plus 0.5% or the prime rate) plus 
0%  to  0.25%  (depending  upon  the  ratio  of  debt  outstanding  to  adjusted  earnings).  A  commitment  fee  ranging  from 
0.20% to 0.375% (depending upon the ratio of debt outstanding to adjusted earnings) is payable on the unused line of 
credit.  On  December  31,  2010,  there  were  no  borrowings  outstanding  under  the  Financing  Agreement.  Obligations 
under the Financing Agreement are the only contractual borrowing obligations or commercial borrowing commitments 
of the Company. 

Obligations under the Financing Agreement are unsecured and contain customary covenants and events of default.  
The  Company  was  not  in  compliance  with  these  covenants  as  of  December  31,  2009.    The  Company  received  a 
waiver  for  those  covenant  violations  from  the  two  banks  for  the  December  31,  2009  reporting  period.    In  the  first 
quarter  of  2010,  the  Company  executed  an  amendment  to  the  Financing  Agreement  that  reduced  the  fixed  charge 
ratio that the Company must maintain and amended certain related definitions.  The Company was in compliance with 
the revised covenants as of December 31, 2010.   

The Company, through its agent bank, was also a party to a Note Purchase Agreement with Hartford Life Insurance 
Company,  Great-West  Life  &  Annuity  Insurance  Company,  London  Life  Insurance  Company  and  London  Life  and 
Casualty  Reinsurance  Corporation  (collectively,  the  “2004  Purchasers”),  whereby  the  Company  issued  and  sold 
$45,000,000 of 5.27% Senior Notes, Series 2004-A, due August 27, 2011 (the “Fixed Rate Senior Notes”) to the 2004 
Purchasers, the proceeds of which were used to repay a portion of the Company’s outstanding indebtedness under its 
previous financing agreement. 

On September 28, 2006, the Company, through its agent bank, entered into a second Note Purchase Agreement with 
Metropolitan  Life  Insurance  Company,  Metlife  Insurance  Company  of  Connecticut  and  Great-West  Life  &  Annuity 
Insurance Company, whereby the Company issued and sold $55,000,000 of Floating Rate Senior Notes, Series 2006-
A, due September 30, 2011 (the “Floating Rate Senior Notes”), the proceeds of which were used to repay a portion of 
the Company’s outstanding indebtedness under its Financing Agreement. 

On January 15, 2010, the Company used available cash to pay off all of its then outstanding debt, comprised of the 
Fixed  Rate  Senior  Notes  and  the  Floating  Rate  Senior  Notes.    The  Company  paid  off  the  $100  million  debt  with  a 
payment totaling $103.8 million, which included accrued and unpaid interest, along with a pre-payment fee applicable 
to the Fixed Rate Senior Notes.  The Company incurred a one-time charge of $2.6 million in the first quarter of 2010 in 
connection  with this transaction and expects to realize a net cash savings of $1.8 million based on interest rates in 
effect at the time of the payoff, over the original remaining life of the notes.   

On  November  10,  2006,  the  Board  of  Directors  approved  a  stock  repurchase  program  authorizing  the  Company  to 
repurchase up to 1,000,000 shares of its common stock through December 31, 2007 on the open market or through 
privately  negotiated  transactions  at  prices  determined  by  the  President  of  the  Company.    The  Company’s  Board  of 
Directors has subsequently authorized annual extensions of this stock repurchase program through March 31, 2012 
and has authorized the repurchase of up to 2,610,000 shares of its common stock.  The Company repurchased 1,327 
shares  of  its  stock  in  2010  and  zero  shares  of  its  stock  in  2009.    All  shares  purchased  under  the  program  were 
purchased on the open market by the Company’s broker pursuant to a Rule 10b5-1 plan announced on November 28, 
2007.

Cash  provided  by  operations  was  $2.4  million  in  2010  compared  to  cash  provided  by  operations  of  $28.6  million  in 
2009  and  cash  provided  by  operations  of  $162.0  million  in  2008.  The  decrease  in  cash  provided  by  operations  of 
$26.2 million in 2010 versus 2009 was due to several factors.  In 2010, cash used for increased accounts receivable 
increased by $50.2 million more than in 2009, while inventory decreases provided $22.5 million less cash in 2010 than 
in  2009.    This  net  $72.7  million  negative  swing  in  the  use  of  cash  was  largely  offset  by  several  positive  swings  in 
sources of cash, including: $22.7 million from increased accounts payable and accrued liabilities, $11.7 million from 
increased  net  income  and  $5.5  million  from  increased  taxes  payable.    Accounts  receivable  increased  due  to  the 
increased sales dollars in 2010.  Inventory dollars were virtually flat in 2010 versus a $23.0 million decrease in 2009. 

The  decrease  in  cash  provided  by  operations  of  $133.4  million  in  2009  versus  2008  was  due  primarily  to  the  $95.5 
million swing in the accounts receivable category from 2008 to 2009.  In 2008, accounts receivable fell $88.2 million, 
while in 2009 accounts receivable rose by $7.3 million resulting in a negative swing of $95.5 million in cash related to 
accounts receivable.  Also contributing to the decreased cash provided by operations in 2009 was the decrease in net 
income of $36.1 million, and an $11.8 million negative swing in deferred income taxes partially offset by an increase in 
accounts payable and other accrued liabilities of $24.9 million. 

16

Cash used in investing activities increased to $21.6 million in 2010 from $18.8 million in 2009, versus $17.6 million in 
2008.    In  2010,  the  funds  were  used  for  machinery  and  equipment,  constructing  a  new  research  &  development 
building  and  land  purchases.    In  both  2009  and  2008,  capital  expenditures  were  made  on  various  machinery  and 
equipment purchases. 

The  cash  used  in  financing  activities  of  $104.3  million  in  2010  was  primarily  the  result  of  the  Company’s  early 
retirement of long-term notes payable discussed above. The cash used in financing activities of $0.7 million in 2009 
consisted of $1.8 million in dividend payments offset by $0.7 million proceeds from issuance of Company stock related 
to employees exercising stock options and $0.4 million arising from excess tax benefits of the options exercised.  The 
cash  used  in  financing  activities  of  $5.6  million  in  2008  consisted  primarily  of  $4.0  million  for  the  stock  repurchase 
program discussed above and $1.9 million to pay dividends.   

During  2011,  the  Company  expects  its  capital  expenditures  will  consist  primarily  of  maintaining  and  adding 
manufacturing  equipment  for  its  building  wire  operations.    The  Company  also  expects  its  future  working  capital 
requirements  may  fluctuate  as  a  result  of  changes  in  unit  sales  volumes  and  the  price  of  copper  and  other  raw 
materials.  The Company believes that its cash balance, cash flow from operations and the financing available from its 
revolving credit facility will satisfy working capital and capital expenditure requirements for the next twelve months. 

Contractual Obligations 

As shown below, the Company had the following contractual obligations as of December 31, 2010.   

Contractual Obligations 

Total

Payments Due By Period ($ in Thousands)

Less Than
1 Year 

1-3 Years 

3-5 Years 

Long-Term Debt Obligations 
Capital Lease Obligations 
Operating Lease Obligations 
Purchase Obligations 

$            –    

 $              –      

–
–
32,723 

–
–
32,723 

$              –       $              – 
–
–
–

–
–
–

More Than
5 Years 

$           –
–
–
–

Total

$   32,723 

$     32,723 

$

–

$

–

$

–

Note:  Amounts listed as purchase obligations consist of open purchase orders for major raw material purchases 

and $2.4 million of capital equipment and construction purchase orders open as of December 31, 2010. 

Critical Accounting Policies and Estimates  

Management’s  discussion  and  analysis  of  its  financial  condition  and  results  of  operations  are  based  upon  the 
Company’s  consolidated  financial  statements,  which  have  been  prepared  in  accordance  with  accounting  principles 
generally  accepted  in  the  U.S.    The  preparation  of  these  financial  statements  requires  management  to  make 
estimates  and  assumptions  that  affect  the  amounts  reported  in  the  financial  statements  and  accompanying  notes.  
Actual results could differ from those estimates.  See Note 1 to the Consolidated Financial Statements.  Management 
believes  the  following  critical  accounting  policies  affect  its  more  significant  estimates  and  assumptions  used  in  the 
preparation of its consolidated financial statements. 

Inventories  are  stated  at  the  lower  of  cost,  using  the  last-in,  first  out  (LIFO)  method,  or  market.    The  Company 
maintains  only  one  inventory  pool  for  LIFO  purposes  as  all  inventories  held  by  the  Company  generally  relate  to  the 
Company’s  only  business  segment,  the  manufacture  and  sale  of  copper  electrical  building  wire  products.    As 
permitted  by  U.S.  generally  accepted  accounting  principles,  the  Company  maintains  its  inventory  costs  and  cost  of 
goods sold on a first-in, first-out (FIFO) basis and makes a quarterly adjustment to adjust total inventory and cost of 
goods sold from FIFO to LIFO.  The Company applies the lower of cost or market (LCM) test by comparing the LIFO 
cost of its raw materials, work-in-process and finished goods inventories to estimated market values, which are based 
primarily upon the most recent quoted market price of copper and finished wire prices as of the end of each reporting 
period.  The Company performs a lower of cost or market calculation quarterly.  As of December 31, 2010, no LCM 
adjustment  was  required.    However,  decreases  in  copper  prices  could  necessitate  establishing  an  LCM  reserve  in 
future periods.  Additionally, future reductions in the quantity of inventory on hand could cause copper that is carried in 
inventory at costs different from the cost of copper in the period in which the reduction occurs to be included in costs 
of goods sold for that period at the different price. 

Revenue from the sale of the Company’s products is recognized when goods are shipped to the customer, title and 
risk  of  loss  are  transferred,  pricing  is  fixed  or  determinable  and  collection  is  reasonably  assured.    A  provision  for 

17

 
 
 
 
 
 
 
payment  discounts  and  customer  rebates  is  estimated  based  upon  historical  experience  and  other  relevant  factors 
and is recorded within the same period that the revenue is recognized. 

The  Company  has  provided  an  allowance  for  losses  on  customer  receivables  based  upon  estimates  of  those 
customers’ inability to make required payments.  Such allowance is established and adjusted based upon the makeup 
of the current receivable portfolio, past bad debt experience and current market conditions.  If the financial condition of 
our customers was to deteriorate and impair their ability to make payments to the Company, additional allowances for 
losses might be required in future periods. 

Information Regarding Forward-Looking Statements 

This  report  contains  various  forward-looking  statements  and  information  that  are  based  on  management’s  belief  as 
well  as  assumptions  made  by  and  information  currently  available  to  management.    Although  the  Company  believes 
that the expectations reflected in such forward-looking statements are reasonable, it can give no assurance that such 
expectations  will  prove  to  have  been  correct.    Such  statements  are  subject  to  certain  risks,  uncertainties  and 
assumptions.  Should one or more of these risks or uncertainties materialize, or should underlying assumptions prove 
incorrect, actual results may vary materially from those expected.   

Among the key factors that may have a direct bearing on the Company’s operating results and stock price are:   

(cid:2)  Fluctuations in the global and national economy. 
(cid:2)  Fluctuations in the level of activity in the construction and remodeling industries. 
(cid:2)  Demand for the Company’s products. 
(cid:2)  The impact of price competition on the Company’s margins. 
(cid:2)  Fluctuations in the price of copper and other key raw materials. 
(cid:2)  The loss of key manufacturers’ representatives who sell the Company’s product line. 
(cid:2)  Fluctuations in utility costs, especially electricity and natural gas. 
(cid:2)  Fluctuations in insurance costs of various types. 
(cid:2)  Weather related disasters at the Company’s and/or key vendor’s operating facilities. 
(cid:2)  Stock price fluctuations due to “stock market expectations.” 
(cid:2)  Unforeseen future legal issues and/or government regulatory changes. 
(cid:2)  Patent and intellectual property disputes. 
(cid:2)  Fluctuations in the Company’s financial position or national banking issues that impede the Company’s ability 

to obtain reasonable financing. 

This  list  highlights  some  of  the  major  factors  that  could  affect  the  Company’s  operations  or  stock  price,  but  cannot 
enumerate  all  the  potential  issues  that  management  faces  on  a  daily  basis,  many  of  which  are  totally  out  of 
management’s  control.    For  further  discussion  of  the  factors  described  herein  and  their  potential  effects  on  the 
Company,  see  “Item  1.  Business,”  “Item  1A.  Risk  Factors,”  “Item  7.  Management’s  Discussion  and  Analysis  of 
Financial Condition and Results of Operations” and “Item 7A. Quantitative and Qualitative Disclosures About Market 
Risk.” 

Item 7A.  Quantitative and Qualitative Disclosures about Market Risk. 

The  Company  does  not  engage  in  metal  futures  trading  or  hedging  activities  and  does  not  enter  into  derivative 
financial  instrument  transactions  for  trading  or  other  speculative  purposes.    However,  the  Company  is  generally 
exposed to commodity price and interest rate risks. 

The  Company  purchases  copper  cathode  primarily  from  miners  and  commodity  brokers  at  prices  determined  each 
month based on the average daily COMEX closing prices for copper for that month, plus a negotiated premium.  As a 
result, fluctuations in copper prices caused by market forces can significantly affect the Company’s financial results. 

Interest rate risk is attributable to the Company’s long-term debt. As of December 31, 2010, the Company was a party 
to  the  Financing  Agreement.    Amounts  outstanding  under  the  Financing  Agreement,  as  amended,  are  payable  on 
August  6,  2013,  with  interest  payments  due  quarterly.    At  December  31,  2010,  the  balance  outstanding  under  the 
Financing Agreement was zero.   

There  is  inherent  rollover  risk  for  borrowings  under  the  Financing  Agreement  as  such  borrowings  mature  and  are 
renewed at current market rates.  The extent of this risk is not quantifiable or predictable because of the variability of 
future interest rates and the Company’s future financing requirements.  Assuming that the Company had $100 million 
of outstanding debt, an average 1% interest rate increase in 2011 would increase the Company’s interest expense by 
$1,000,000.

18

For  further  information,  see  “Item  7.  Management’s  Discussion  and  Analysis  of  Financial  Condition  and  Results  of 
Operations,” and “Item 1A. Risk Factors.” 

Item 8. 

Financial Statements and Supplementary Data. 

The consolidated financial statements of the Company and the notes thereto appear on the following pages. 

19

Report of Independent Registered Public Accounting Firm 

Board of Directors and Stockholders 
Encore Wire Corporation 

We  have  audited  the  accompanying  consolidated  balance  sheets  of  Encore  Wire  Corporation  (the  Company)  as  of 
December 31,  2010  and  2009,  and  the  related  consolidated  statements  of  income,  stockholders’  equity,  and  cash 
flows  for  each  of  the  three  years  in  the  period  ended  December 31,  2010.  These  financial  statements  are  the 
responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements 
based on our audits. 

We  conducted  our  audits  in  accordance  with  the  standards  of  the  Public  Company  Accounting  Oversight  Board 
(United  States).  Those  standards  require  that  we  plan  and  perform  the  audit  to  obtain  reasonable  assurance  about 
whether  the  financial  statements  are  free  of  material  misstatement.  An  audit  includes  examining,  on  a  test  basis, 
evidence  supporting  the  amounts  and  disclosures  in  the  financial  statements.  An  audit  also  includes  assessing  the 
accounting principles used and significant estimates made by management, as well as evaluating the overall financial 
statement presentation. We believe that our audits provide a reasonable basis for our opinion. 

In  our  opinion,  the  financial  statements  referred  to  above  present  fairly,  in  all  material  respects,  the  consolidated 
financial  position  of  Encore  Wire  Corporation  at  December 31,  2010  and  2009,  and  the  consolidated  results  of  its 
operations and its cash flows for each of the three years in the period ended December 31, 2010, in conformity with 
U.S. generally accepted accounting principles. 

We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United 
States), Encore Wire Corporation’s internal control over financial reporting as of December 31, 2010, based on criteria 
established  in  Internal  Control-Integrated  Framework  issued  by  the  Committee  of  Sponsoring  Organizations  of  the 
Treadway Commission and our report dated March 4, 2011 expressed an unqualified opinion thereon. 

/s/ Ernst & Young LLP 

Dallas, Texas 
March 4, 2011 

20

Encore Wire Corporation 

Consolidated Balance Sheets 

In Thousands of Dollars, Except Share Data 

Assets 
Current assets: 

Cash and cash equivalents 
Accounts receivable, net of allowance for losses of $2,582 in 
2010 and $2,278 in 2009 
Inventories
Income taxes receivable 
Current deferred income taxes  
Prepaid expenses and other  

Total current assets 

Property, plant and equipment – at cost: 

Land and land improvements 
Construction-in-progress 
Buildings and improvements 
Machinery and equipment 
Furniture and fixtures 

Accumulated depreciation  
Property, plant and equipment – net 

Other assets 
Total assets 

Liabilities and Stockholders’ Equity 
Current liabilities: 

Trade accounts payable 
Accrued liabilities  
Current income taxes payable 
Current deferred income taxes 
Current portion of notes payable 

Total current liabilities 

    December 31 

    2010 

    2009 

$     103,252 

$     226,769 

190,364 
42,104
–
4,485 
1,892 
342,097 

17,971 
15,564 
69,440 
174,916 
7,066 
284,957 

133,176 
42,563
2,660
– 
2,331 
407,499 

13,177 
6,481 
68,125 
168,984 
6,742 
263,509 

(149,972) 
134,985 

(136,653) 
126,856 

194 
$     477,276 

203 
$     534,558 

$       32,897 
23,191 
2,065 
– 
– 
58,153 

$       11,942 
17,140 
– 
1,105 
100,430 
130,617 

Noncurrent deferred income taxes  

11,746 

10,957 

Commitments and contingencies 

Stockholders’ equity: 

Preferred stock, $.01 par value: Authorized shares– 
2,000,000. Issued and outstanding shares – none. 

Common stock, $.01 par value: Authorized shares – 40,000,000 
Issued shares – 26,366,752 in 2010 and 26,308,002 in 2009 

Additional paid-in capital 
Treasury stock, at cost – 3,150,277 shares in 2010  and          

3,148,950 shares in 2009 

Retained earnings 

Total stockholders’ equity 
Total liabilities and stockholders’ equity 

See accompanying notes.

264 
45,040 
(21,294) 

263 
44,057 
(21,269) 

383,367 
407,377 
$     477,276 

369,933 
392,984 
$     534,558 

21

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Encore Wire Corporation 

Consolidated Statements of Income 

In Thousands, Except Per Share Data 

Net sales 
Cost of goods sold 
Gross profit 

Selling, general and administrative expenses 
Operating income 

Other income (expense): 
Interest and other income 
Loss on extinguishment of debt 
Interest expense 
Income before income taxes 

Income tax expense  
Net income 

              Year ended December 31 
          2009 

            2008 

          2010 

$   910,222 
827,813 
82,409 

$   649,613 
599,498 
50,115 

$ 1,081,132 
957,767 
123,365 

57,073 
25,336 

194 
(2,589) 
(522) 
22,419 

43,767 
6,348 

1,633 
– 
(3,181) 
4,800 

61,180 
62,185 

2,416 
– 
(4,704) 
59,897 

7,129 
$      15,290 

1,164 
$      3,636 

20,126 
$      39,771 

Weighted average common shares – basic  

23,184 

23,011 

23,113 

Basic earnings per common share 

   $          0.66 

   $          0.16 

   $          1.72 

Weighted average common shares – diluted  

23,342 

23,298 

23,396 

Diluted earnings per common share 

  $          0.66 

  $          0.16 

  $          1.70 

Cash dividends per share 

     $          0.08 

     $          0.08 

     $          0.08 

See accompanying notes. 

22

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Encore Wire Corporation 

Consolidated Statements of Stockholders’ Equity 

 In Thousands, Except Per Share Data 

Common Stock 

Shares 

Amount 

Additional
Paid-In 
Capital 

Treasury
Stock 

Retained 
Earnings 

Total 

Balance at December 31, 2007 

26,124

$     261

$   41,806

$  (17,315) 

$  330,217

$  354,969

Net income 

Proceeds from exercise of stock options 

Tax benefit on exercise of stock options 

Stock-based compensation 

Dividend declared - $0.08 per share 

Purchase of treasury stock 

–

21

–

–

–

–

–

1

–

–

–

–

–

155

98

427

–

–

– 

–

–

–

–

(3,954)

39,771

39,771

–

–

–

(1,848)

–

156

98

427

(1,848)

(3,954)

Balance at December 31, 2008 

26,145

   262

42,486

 (21,269) 

  368,140

 389,619

Net income 

Proceeds from exercise of stock options 

Tax benefit on exercise of stock options 

Stock-based compensation 

Dividend declared - $0.08 per share 

–

163 

–

–

–

–

1

–

–

–

–

757

363

451

–

– 

–

–

–

–

3,636

3,636

–

–

–

758

363

451

(1,843)

(1,843)

Balance at December 31, 2009 

26,308

   263

 44,057

 (21,269) 

  369,933

 392,984

Net income 

Proceeds from exercise of stock options 

Tax benefit on exercise of stock options 

Stock-based compensation 

Dividend declared - $0.08 per share 

Purchase of treasury stock 

–

59

–

–

–

–

–

1

–

–

–

–

–

461

55

467

–

–

– 

–

–

–

–

(25)

15,290

15,290

–

–

–

(1,856)

–

462

55

467

(1,856)

(25)

Balance at December 31, 2010 

26,367

$    264

$  45,040

$  (21,294) 

$  383,367

$  407,377

See accompanying notes 

23

Encore Wire Corporation 

Consolidated Statements of Cash Flows 

In Thousands of Dollars 

Operating Activities 

Year ended December 31 
2009 

2010 

2008 

Net income  
Adjustments to reconcile net income to net cash  

$    15,290 

$    3,636 

$    39,771 

provided by operating activities: 
Depreciation and amortization 
Loss on extinguishment of debt 
Deferred income taxes 
Excess tax benefits of options exercised 
Stock-based compensation 
Provision for bad debts 
Other 

Changes in operating assets and liabilities: 

Accounts receivable 
Inventories 
Prepaid expenses and other 
Trade accounts payable and accrued liabilities 
Current income taxes receivable / payable 

Net cash provided by operating activities 

Investing Activities 

Purchases of property, plant and equipment 
Proceeds from sale of assets 
Other 

Net cash used in investing activities 

Financing Activities 

Repayment of notes payable 
Deferred financing fees 
Purchase of treasury stock 
Proceeds from issuance of common stock, net 
Excess tax benefits of options exercised 
Dividends paid 

13,716 
2,581 
(4,801) 
(55) 
467 
304 
(132) 

(57,492) 
459 
322 
27,005 
4,780 
2,444 

(21,718) 
89 
– 
(21,629) 

(102,919) 
(50) 
(25) 
462 
55 
(1,855) 

13,691 
– 
(6,240) 
(363) 
451 
278 
(479) 

(7,270) 
22,970 
(1,695) 
4,336 
(710) 
28,605 

13,933 
– 
5,601 
(98) 
427 
2,413 
101 

88,183 
16,480 
7,570 
(20,584) 
8,295 
162,092 

(22,950) 
4,167 
– 
(18,783) 

(17,962) 
363 
(36) 
(17,635) 

– 
– 
– 
758 
363 
(1,840) 

– 
(133) 
(3,954) 
156 
98 
(1,853) 

Net cash used in financing activities 

(104,332) 

(719) 

(5,686) 

Net increase (decrease) in cash and cash equivalents 
Cash and cash equivalents at beginning of year 
Cash and cash equivalents at end of year 

(123,517) 
226,769 
$  103,252 

9,103 
217,666 
$  226,769 

138,771 
78,895 
$  217,666 

See accompanying notes. 

24

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Encore Wire Corporation 

Notes to Consolidated Financial Statements 

December 31, 2010

1. Significant Accounting Policies 

Business 

The  Company  conducts  its  business  in  one  segment  –  the  manufacture  of  copper  electric  building  wire,  principally 
NM-B cable, for use primarily as interior wiring in homes, apartments, and manufactured housing, and THWN-2 cable 
and  metal  clad  and  armored  cable  for  use  primarily  as  wiring  in  commercial  and  industrial  buildings.  The  Company 
sells its products primarily through 30 manufacturers’ representatives located throughout the United States and, to a 
lesser  extent,  through  its  own  direct  marketing  efforts.  The  principal  customers  for  Encore’s  building  wire  are 
wholesale electrical distributors. 

Copper, a commodity product, is the principal raw material used in the Company’s manufacturing operations. Copper 
accounted for 81.1%, 73.5% and 90.3% of its cost of goods sold during 2010, 2009, and 2008, respectively. The price 
of  copper  fluctuates,  depending  on  general  economic  conditions  and  in  relation  to  supply  and  demand  and  other 
factors, and has caused monthly variations in the cost of copper purchased by the Company. The Company cannot 
predict copper prices in the future or the effect of fluctuations in the cost of copper on the Company’s future operating 
results.

Principles of Consolidation 

The  consolidated  financial  statements  include  the  accounts  of  the  Company  and  its  wholly  owned  subsidiary. 
Significant intercompany accounts and transactions have been eliminated upon consolidation.   

Use of Estimates 

The  preparation  of  financial  statements  in  conformity  with  U.S.  generally  accepted  accounting  principles  requires 
management  to  make  estimates  and  assumptions  that  affect  the  amounts  reported  in  the  financial  statements  and 
accompanying notes. Actual results could differ from those estimates. 

Revenue Recognition 

Revenue from the sale of the Company’s products is recognized when goods are shipped to the customer, title and 
risk  of  loss  are  transferred,  pricing  is  fixed  or  determinable  and  collection  is  reasonably  assured.    A  provision  for 
payment  discounts  and  customer  rebates  is  estimated  based  upon  historical  experience  and  other  relevant  factors 
and is recorded within the same period that the revenue is recognized. 

Freight Expenses 

The Company classifies shipping and handling costs as a component of selling, general and administrative expenses. 
Shipping  and  handling  costs  were  approximately  $15.1  million,  $14.5  million  and  $19.9  million  for  the  years  ended 
December 31, 2010, 2009 and 2008, respectively. 

Fair Value of Financial Instruments 

The Company holds certain items that are required to be measured at fair value, primarily cash equivalents held in 
money market funds. Fair value is defined as the price that would be received to sell an asset or paid to transfer a 
liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction 
between market participants on the measurement date. A three-level hierarchy is followed for disclosure to show the 
extent and level of judgment used to estimate fair value measurements:  

Level 1 — Inputs used to measure fair value are unadjusted quoted prices that are available in active markets for the 
identical assets or liabilities as of the reporting date.  

Level 2 — Inputs used to measure fair value, other than quoted prices included in Level 1, are either directly or 
indirectly observable as of the reporting date through correlation with market data, including quoted prices for similar 

25

assets and liabilities in active markets and quoted prices in markets that are not active. Level 2 also includes assets 
and liabilities that are valued using models or other pricing methodologies that do not require significant judgment 
since the input assumptions used in the models, such as interest rates and volatility factors, are corroborated by 
readily observable data from actively quoted markets for substantially the full term of the financial instrument.  

Level 3 — Inputs used to measure fair value are unobservable inputs that are supported by little or no market activity 
and reflect the use of significant management judgment. These values are generally determined using pricing models 
for which the assumptions utilize management’s estimates of market participant assumptions.  

At December 31, 2010 and 2009, the Company's fair value of cash equivalents of $103.3 million and $226.8 million, 
respectively, approximated carrying value due to the short maturity of these financial instruments and was categorized 
as a Level 1 measurement.  

At December 31, 2009, the carrying value of the Company’s debt was $100.4 million with an estimated fair value of 
$101.9 million.  At December 31, 2010, the Company had no debt outstanding. 

The fair market value of the fixed rate debt was estimated using a discounted cash flow analysis based on market 
yields, taking into consideration the underlying terms of the debt, such as coupon rate and term to maturity.  The fair 
market value of the floating rate debt approximates its carrying value.  

Concentrations of Credit Risk and Accounts Receivable  

Accounts receivable represent amounts due from customers (primarily wholesale electrical distributors, manufactured 
housing suppliers and retail home improvement centers) related to the sale of the Company’s products. Such 
receivables are uncollateralized and are generally due from a diverse group of customers located throughout the 
United States. The Company establishes an allowance for losses based upon the makeup of the current portfolio, past 
bad debt experience and current market conditions.  

Allowance for Losses Progression (In Thousands of Dollars) 

2010 

2009 

2008 

Beginning balance January 1 
(Write offs) of bad debts, net of collections of previous write offs 
Bad debt provision 
Ending balance at December 31 

Cash and Cash Equivalents 

$         2,278  $         2,000  $         1,003 
(1,416) 
2,413 
$         2,582  $         2,278  $         2,000 

(22) 
300 

4 
300 

The Company considers all highly liquid debt instruments purchased with a maturity of three months or less to be 
cash equivalents.  At December 31, 2010 and 2009, the Company’s cash equivalents consisted of investments in 
money market funds with the Company’s banks. 

Inventories

Inventories  are  stated  at  the  lower  of  cost,  using  the  last-in,  first-out  (LIFO)  method,  or  market.  The  Company 
evaluates  the  market  value  of  its  raw  materials,  work-in-process  and  finished  goods  inventory  primarily  based  upon 
current raw material and finished goods prices at the end of each period. 

Property, Plant, and Equipment 

Depreciation of property, plant and equipment for financial reporting is provided on the straight-line method over the 
estimated useful lives of the respective assets as follows: buildings and improvements, 15 to 39 years; machinery and 
equipment, 3 to 15 years; and furniture and fixtures, 3 to 15 years. Accelerated cost recovery methods are used for 
tax purposes. Repairs and maintenance costs are expensed as incurred. 

Stock-Based Compensation 

The Company follows the fair value based method in accounting for equity-based compensation. Under the fair value 
based  method,  compensation  cost  is  measured  at  the  grant  date  based  on  the  fair  value  of  the  award  and  is 
recognized on a straight-line basis over the related service period. Excess tax benefits on stock-based compensation 
are  recognized  as  an  increase  to  additional  paid-in  capital  and  as  a  part  of  cash  flows  from  financing  activities.  

26

 
 
 
 
Earnings Per Share 

Earnings per common and common equivalent share are computed using the weighted average number of shares of 
common stock and common stock equivalents outstanding during each period. The dilutive effects of stock  options, 
which are common stock equivalents, are calculated using the treasury stock method. 

Income Taxes 

Income  taxes  are  provided  for  based  on  the  liability  method,  resulting  in  deferred  income  tax  assets  and  liabilities 
arising  due  to  temporary  differences.  Temporary  differences  are  differences  between  the  tax  basis  of  assets  and 
liabilities  and  their  reported  amounts  in  the  financial  statements  that  will  result  in  taxable  or  deductible  amounts  in 
future years. 

Comprehensive Income 

Comprehensive income is defined as the change in equity of a business enterprise during a period from transactions 
and  other  events  and  circumstances  from  non-owner  sources.    There  were  no  differences  between  comprehensive 
income and reported income in the periods presented. 

2. Inventories 

Inventories consist of the following as of December 31: 

In Thousands of Dollars 

2010 

2009 

Raw materials 
Work-in-process 
Finished goods 

Adjust to LIFO cost 
Lower of cost or market adjustment 

$          27,092 
19,889 
81,940 
128,921 
(86,817) 
– 
$          42,104 

$          14,497 
12,239 
75,239 
101,975 
(59,412) 
– 
$          42,563 

During 2010 and 2009, the Company liquidated portions of the inventory layer established in 2005.  As a result, under 
the  LIFO  method,  these  inventory  layers  were  liquidated  at  historical  costs  that  were  less  than  current  costs,  which 
favorably  impacted  net  income  for  the  years  ended  December  31,  2010  and  2009  by  $1.1  million  and  $9.9  million, 
respectively. 

3. Accrued Liabilities 

Accrued liabilities consist of the following as of December 31: 

In Thousands of Dollars 

2010 

2009 

Sales volume discounts payable 
Property taxes payable 
Commissions payable 
Accrued salaries 
Other accrued liabilities 

4. Notes Payable 

$            14,997 
2,648 
2,290 
2,591 
665 
$            23,191 

$            10,120 
2,555 
1,569 
418 
2,478 
$            17,140 

At December 31, 2010, no amounts were outstanding under the Company’s notes payable.  Notes payable as of 
December 31, 2009 consist of the following: 

In Thousands of Dollars 

5.27% Senior Notes due 2011    
Floating Rate Senior Notes due 2011 
Unrecognized gain on swap termination 

$            45,000 
55,000 
430 
$          100,430 

27

 
 
 
 
 
 
 
The Company is party to a Financing Agreement with two banks, Bank of America, N.A., as Agent, and Wells Fargo 
Bank,  National  Association  (as  amended,  the  “Financing  Agreement”).    The  Financing  Agreement  extends  through 
August  6,  2013,  and  provides  for  maximum  borrowings  of  the  lesser  of  $150,000,000  or  the  amount  of  eligible 
accounts  receivable  plus  the  amount  of  eligible  finished  goods  and  raw  materials,  less  any  reserves  established  by 
the  banks.    The  calculated  maximum  borrowing  amount  available  at  December  31,  2010,  as  computed  under  the 
Financing Agreement was $149,660,000. Borrowings under the line of credit bear interest, at the Company’s option, at 
either  (1)  LIBOR  plus  a  margin  that  varies  from  1.0%  to  1.75%  depending  upon  the  ratio  of  debt  outstanding  to 
adjusted earnings or (2) the base rate (which is the higher of the federal funds rate plus 0.5% or the prime rate) plus 
0%  to  0.25%  (depending  upon  the  ratio  of  debt  outstanding  to  adjusted  earnings).  A  commitment  fee  ranging  from 
0.20% to 0.375% (depending upon the ratio of debt outstanding to adjusted earnings) is payable on the unused line of 
credit.  At  December  31,  2010  and  2009,  there  were  no  borrowings  outstanding  under  the  Financing  Agreement. 
Obligations  under  the  Financing  Agreement  are  the  only  contractual  borrowing  obligations  or  commercial  borrowing 
commitments of the Company. 

Obligations under the Financing Agreement are unsecured and contain customary covenants and events of default.  
The  Company  was  not  in  compliance  with  these  covenants  as  of  December  31,  2009.    The  Company  received  a 
waiver  for  those  covenant  violations  from  the  two  banks  for  the  December  31,  2009  reporting  period.    In  the  first 
quarter, the Company executed an amendment to the Financing Agreement that reduced the fixed charge ratio that 
the  Company  must  maintain  and  amended  certain  related  definitions.    The  Company  was  in  compliance  with  the 
revised covenants as of December 31, 2010.   

The Company, through its agent bank, was also a party to a Note Purchase Agreement with Hartford Life Insurance 
Company,  Great-West  Life  &  Annuity  Insurance  Company,  London  Life  Insurance  Company  and  London  Life  and 
Casualty  Reinsurance  Corporation  (collectively,  the  “2004  Purchasers”),  whereby  the  Company  issued  and  sold 
$45,000,000 of 5.27% Senior Notes, Series 2004-A, due August 27, 2011 (the “Fixed Rate Senior Notes”) to the 2004 
Purchasers, the proceeds of which were used to repay a portion of the Company’s outstanding indebtedness under its 
previous financing agreement. 

On September 28, 2006, the Company, through its agent bank, entered into a second Note Purchase Agreement with 
Metropolitan  Life  Insurance  Company,  Metlife  Insurance  Company  of  Connecticut  and  Great-West  Life  &  Annuity 
Insurance Company, whereby the Company issued and sold $55,000,000 of Floating Rate Senior Notes, Series 2006-
A, due September 30, 2011 (the “Floating Rate Senior Notes”), the proceeds of which were used to repay a portion of 
the Company’s outstanding indebtedness under its Financing Agreement. 

On January 15, 2010, the Company used available cash to pay off all of its then outstanding debt, comprised of the 
Fixed  Rate  Senior  Notes  and  the  Floating  Rate  Senior  Notes.    The  Company  paid  off  the  $100  million  debt  with  a 
payment totaling $103.8 million, which included accrued and unpaid interest, along with a pre-payment fee applicable 
to the Fixed Rate Senior Notes.  The Company incurred a one-time charge of $2.6 million in the first quarter of 2010 in 
connection with this transaction.  

The Company paid interest totaling $522,000, $3.2 million and $4.7 million in 2010, 2009 and 2008, respectively. The 
Company capitalized $29,000, $354,000 and $659,000 of interest in 2010, 2009 and 2008, respectively. 

5. Income Taxes 

The provisions for income tax expense are summarized as follows for the years ended December 31: 

In Thousands of Dollars 

      2010 

      2009 

      2008 

Current: 
  Federal 
  State 
Deferred 

$          11,268
663
(4,802)
$            7,129

$          6,819  $          13,630
895
5,601
$          1,164  $          20,126

585 
(6,240) 

28

 
 
 
 
 
 
The differences between the provision for income taxes and income taxes computed using the federal income tax rate 
are as follows for the years ended December 31: 

In Thousands of Dollars 

      2010 

      2009 

      2008 

Amount computed using the statutory rate 
State income taxes, net of federal tax benefit 
Qualified domestic production activity deduction 
Other items 

$          7,847
263
(1,198)
217
$          7,129

$          1,680  $          20,964
613
(876)
(575)
$          1,164  $          20,126

162 
(439) 
(239) 

In  October  2004,  the  American  Jobs  Creation  Act  of  2004  (“the  Act”)  was  passed,  which  provides  a  deduction  for 
income from qualified domestic production activities which generally will be phased in from 2005 through 2010.  This 
deduction  lowered  the  Company’s  effective  tax  rate  by $1,198,000,  $439,000  and $876,000  or  approximately  5.3%, 
9.1% and 1.5% for 2010, 2009 and 2008, respectively.   

The tax effect of each type of temporary difference giving rise to the net deferred tax liability at December 31, 2010 
and 2009, is as follows: 

Deferred Tax Asset (Liability) 

2010 

2009 

In Thousands of Dollars 

Current 

Non-current 

Current 

Non-current 

Depreciation  
Inventory 
Allowance for doubtful accounts 
Uniform capitalization rules 
Other 

$                    –  

2,878
937
206
464
$             4,485

$         (11,746)
–
–
–
–
$         (11,746)

$                    –  
(1,684) 
826
56
(303)
$           (1,105) 

$         (10,957)
–
–
–
–
$         (10,957)

The Company made income tax payments of $7.8 million in 2010, $8.1 million in 2009 and $15.1 million in 2008. 

The  Company's  federal  income  tax  returns  for  the  years  subsequent  to  December  31,  2006  remain  subject  to 
examination. The Company's income tax returns in major state income tax jurisdictions remain subject to examination 
for various periods subsequent to December 31, 2005.  The Company has no reserves for uncertain tax positions as 
of December 31, 2010.  Interest and penalties resulting from audits by tax authorities have been immaterial and are 
included in the provision for income taxes in the consolidated statements of income. 

6. Stock Options 

The  Company  previously  granted  options  under  the  Encore  Wire  Corporation  1999  Stock  Option  Plan  (the  “1999 
Stock Option Plan”) which expired on June 28, 2009.  In 2010, the Board of Directors adopted a new stock option plan 
called the Encore Wire 2010 Stock Option Plan (the “2010 Stock Option Plan”) which was approved by the Company’s 
stockholders at the 2010 Annual Meeting of Stockholders.  Like the 1999 Stock Option Plan, the 2010 Stock Option 
Plan  permits  the  grant  of  stock  options  to  its  directors,  officers  and  employees.  The  Company  granted  stock  option 
awards in 2008, 2009 and 2010 with exercise prices equal to the fair market value of its stock on the date of grant of 
the  options.    These  options  vest  ratably  over  a  period  of  five  years  from  the  time  the  options  were  granted.    The 
maximum term of any option granted under the 1999 or 2010 Stock Option Plan  is  ten years. As of December 31, 
2010, 482,000 options were available to be granted in the future under the 2010 Stock Option Plan. 

During 2010, 2009 and 2008, the Company recorded $466,776, $451,303 and $426,388, respectively, of stock based 
compensation included in selling, general and administrative expenses.  The income tax benefit realized in excess of 
book  deductions  associated  with  stock  based  compensation  totaled  $55,162,  $363,455  and  $98,494  for  the  years 
ended December 31, 2010, 2009 and 2008, respectively.  

29

 
 
 
 
 
 
 
 
 
 
 
 
The following presents a summary of stock option activity for the year ended December 31, 2010 (aggregate intrinsic 
value in thousands): 

Weighted 
Average
Exercise 
Price 

Weighted
Average
Remaining
Contractual
Term 

Number
of
Shares 

Aggregate
Intrinsic Value 

Outstanding at January 1, 2010 
Granted 
Exercised 
Forfeited/Cancelled 
Outstanding at December 31, 2010 
Vested and exercisable at December 31, 2010 

$    14.09 
483,926
19.22 
18,000 
7.85 
(58,750) 
16.97 
(3,600) 
$  15.11 
439,576 
305,396  $    12.65 

4.00 
2.54 

$  4,382 
$  3,797 

The fair value of stock options granted during the years ended December 31, 2010, 2009, and 2008, was estimated 
on the date of grant using a Black-Scholes options pricing model and the following weighted average assumptions: 

Year Ended December 31, 
2009 

2010 

2008 

Risk-free interest rate 
Expected dividend yield 
Expected volatility 
Expected lives 

1.76% 
0.42% 
48.3% 
5.0 years 

2.70% 
0.38% 
52.9% 
5.0 years 

3.00% 
0.47% 
50.4% 
5.0 years 

We base expected volatilities on historical volatilities of our common stock. The expected life represents the weighted 
average period of time that options granted are expected to be outstanding giving consideration to vesting periods and 
management's  consideration  of  historical  exercise  patterns.  The  risk  free  rate  is  based  on  the  U.S.  Treasury  yield 
curve in effect at the time of grant for periods corresponding to the expected life of the option. 

ASC  718  requires  the  estimation  of  forfeitures  when  recognizing  compensation  expense  and  adjustment  of  the 
estimated forfeiture rate over the requisite service period should actual forfeitures differ from such estimates. Changes 
in estimated forfeitures are recognized through a cumulative catch-up adjustment, which is recognized in the period of 
change and impacts the amount of un-recognized compensation expense to be recorded in future periods.  

During the years ended December 31, 2010, 2009, and 2008, the weighted average grant date fair value of options 
granted  was  $8.10,  $9.83  and  $7.70,  respectively,  and  the  total  intrinsic  value  of  options  exercised  was  $701,000, 
$2.6 million and $283,000, respectively. As of December 31, 2010, total unrecognized compensation cost related to 
non-vested stock options of $838,000 was expected to be recognized over a weighted average period of 2.41 years. 

7. Earnings Per Share 

The following table sets forth the computation of basic and diluted earnings per share for the year ended 
December 31: 

In Thousands 

Numerator: 
Net income 

      2010 

      2009 

      2008 

$  15,290

$  3,636

$  39,771 

Denominator:
Denominator for basic earnings per share – 
weighted average shares 

Effect of dilutive securities: 
Employee stock options 

23,184

23,011

23,113 

158

287

283 

Denominator for diluted earnings per share –
weighted average shares 

23,342

23,298

23,396 

30

  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Stock options to purchase common stock at exercise prices in excess of the average actual stock price for the period 
that were anti-dilutive and that were excluded from the determination of diluted earnings per share are as follows: 

Weighted average anti-dilutive stock options 

182,593

168,954

208,750 

Weighted average exercise price 

$  24.51

$  25.37

$  22.17 

     2010 

     2009 

     2008 

8. Stockholders’ Equity 

On  November  10,  2006,  the  Board  of  Directors  approved  a  stock  repurchase  program  authorizing  the  Company  to 
repurchase up to 1,000,000 shares of its common stock through December 31, 2007 on the open market or through 
privately  negotiated  transactions  at  prices  determined  by  the  President  of  the  Company.    The  Company’s  Board  of 
Directors has subsequently authorized annual extensions of this stock repurchase program through March 31, 2012 
and has authorized the repurchase of up to 2,610,000 shares of its common stock.  The Company repurchased 1,327 
shares  of  its  stock  in  2010  and  zero  shares  of  its  stock  in  2009.    All  shares  purchased  under  the  program  were 
purchased on the open market by the Company’s broker pursuant to a Rule 10b5-1 plan announced on November 28, 
2007.

9. Contingencies 

On July 7, 2009, Southwire Company, a Delaware corporation (“Southwire”), filed a complaint for patent infringement 
against the Company and Cerro Wire, Inc. in the United States District Court for the Eastern District of Texas. In the 
complaint,  Southwire  alleges  that  the  Company  has  infringed  one  or  more  claims  of  United  States  Patent  No. 
7,557,301,  entitled  “Method  of  Manufacturing  Electrical  Cable  Having  Reduced  Required  Force  for  Installation,”  by 
making  and  selling  electrical  cables,  including  the  Company’s  Super  Slick  cables.  On  February  5,  2010,  the  United 
States  Patent  and  Trademark  Office  (the  “USPTO”)  ordered  the  re-examination  of  the  U.S.  Patent  7,557,301.  In 
ordering  re-examination  of  Southwire’s  ‘301  patent,  the  USPTO  has  determined  that  the  Company’s  submission  of 
prior  art  not  previously  considered  during  the  original  examination  of  the  ‘301  patent  has  raised  a  substantial  new 
question of patentability of the claims of the ‘301 patent. In a re-examination office action dated September 24, 2010, 
the  Examiner  rejected  all  the  claims  of  Southwire’s  ‘301  patent  over  the  newly  cited  prior  art.  Southwire  filed  a 
response to the examiner’s September 24, 2010 office action on October 25, 2010. In October 2010, the Court stayed 
the  lawsuit  for  6  months  in  light  of  the  pending  reexamination  request.  On  November  23,  2010,  the  USPTO 
consolidated  Southwire’s  ‘301  patent  re-examination  with  Cerro’s  ’301  patent  re-examination.    On  December  16, 
2010, Southwire filed amendments and arguments to address the consolidated rejections.  The case is now pending 
with the examiner. 

On August 24, 2009, Southwire filed a second complaint for patent and trademark infringement against the Company. 
In the second complaint, Southwire has alleged that the Company infringed one or more of the claims of United States 
Patent  No.  6,486,395  entitled  “Interlocked  Metal  Clad  Cable”  by  making  and  selling  electrical  cables,  including  the 
Company’s  MCMP  Multipurpose  cables.  Southwire  has  also  alleged  that  the  Company  has  infringed  Southwire’s 
United States Trademark registration for the mark, “MCAP”, Registration No. 3,292,777. The second complaint also 
alleges violations of Federal, State and Common law unfair competition claims. The Company has filed counterclaims 
against Southwire alleging claims of statutory and common law unfair competition violations, tortious interference with 
existing and prospective business relations, misappropriation and claims for declaratory relief. 

On July 2, 2010, the Company filed a complaint against Southwire in the Northern District of Georgia. The complaint 
alleged  that  Southwire  was  using  a  misdescriptive  trademark,  and  that  Southwire  had  made  false  statements  about 
the  Company’s  slick  wire  products.  On  July  6,  2010,  the  Company  amended  its  complaint  to  seek  a  declaratory 
judgment  that  the  Company’s  slick  wire  products  do  not  infringe  Southwire’s  United  States  Patent  No.  7,749,024. 
Later  on  July  6,  2010,  Southwire  filed  a  complaint  against  the  Company  in  the  Eastern  District  of  Texas  for 
infringement of the ‘024 patent. The Company filed a request with the USPTO for reexamination of the ‘024 patent on 
October  8,  2010.  The  USPTO  ordered  the  re-examination  of  the  ‘024  patent  on  November  9,  2010.    The  re-
examination is now pending with the examiner.  

The  complaints  seek  unspecified  damages  and  injunctive  relief.  Regarding  these  claims  asserted  against  the 
Company referenced above, potentially applicable factual and legal issues have not been resolved, the company has 
yet  to  determine  if  a  liability  is  probable  and  the  Company  cannot  reasonably  estimate  the  amount  of  any  loss 
associated with these matters.  Accordingly, the Company has not recorded a liability for these pending lawsuits.  The 
Company disputes all of Southwire’s claims and alleged damages and intends to vigorously defend the lawsuits and 
vigorously pursue its own claims. 

31

 
 
 
 
 
The Company is also a party to litigation and claims arising out of the ordinary business of the Company. 

10. Encore Wire Corporation 401(k) Profit Sharing Plan

The Company sponsors a tax qualified 401(k) profit sharing plan known as the Encore Wire Corporation 401(k) Profit 
Sharing Plan (the "401(k) Plan") that is intended to provide participating employees with additional income upon 
retirement.  Employees are eligible to participate in the 401(k) Plan and to receive matching contributions after 
completing one year of service (as defined in the 401(k) Plan).  

Eligible employees may elect to contribute between 1% and 50% (15% prior to November 15, 2010) of eligible 
compensation to the 401(k) Plan on a pre-tax basis, up to IRS limits.  These employee contributions are called 
elective deferral contributions.  The Company matches a portion of the elective deferral contributions made to the 
401(k) Plan by eligible employees.   Effective January 1, 2010, the 401(k) Plan was amended to provide for a safe-
harbor matching contribution equal to 100% of the first 3% of an employee’s eligible compensation contributed to the 
401(k) Plan and 50% of the next 2% of eligible compensation contributed by such employee to the 401(k) Plan for the 
year.  Employer safe harbor matching contributions are 100% vested.   

Prior to January 1, 2010, the 401(k) Plan provided for a discretionary matching contribution.  For 2008 and 2009, the 
Company matched 50% of the first 6% of eligible compensation that an employee contributed to the 401(k) Plan.
In
2008 and 2009, matching contributions were allocated to participants (i) who had completed 1,000 hours of service 
during the year and were employed on December 31 or (ii) whose death, retirement (e.g., termination of employment 
after age 65) or termination of employment on account of disability occurred during the year.  Employer matching 
contributions made to the 401(k) Plan prior to 2010 vest at a rate of 20% per year of service and become fully vested 
after an employee has completed five years of vesting service (as defined in the 401(k) Plan). 

The Company’s matching contributions were $349,026, $329,474 and $302,911 in years 2010, 2009 and 2008, 
respectively.   

At the discretion of its Board of Directors, the Company may, but is not required to, make profit-sharing contributions 
to the 401(k) Plan on behalf of its employees.  The Company made no profit-sharing contributions for 2008, 2009 or 
2010.

11.  Related Party Transactions 

The Company purchases certain finished  goods inventory components from a company that is partially owned by a 
family member of an individual serving on its Board of  Directors. The Company purchases these products from this 
company, which totaled approximately $5.3 million, $4.8 million and $5.6 million in 2010, 2009 and 2008, respectively, 
at prices that are no less favorable than prices available from non-affiliated parties.  Additionally, for a minor portion of 
its  freight  requirements,  the  Company  uses  a  freight  carrier  that  is  owned  by  a  family  member  of  one  of  the 
Company's executive officers. During fiscal years 2010, 2009 and 2008, amounts paid to the affiliated freight carrier 
were  not  significant.    The  Company  obtains  quotes  and  purchases  these  items  from  other  vendors  at  prices  that 
confirm  that  the  Company  is  obtaining  prices  that  are  no  less  favorable  than  prices  available  from  non-affiliated 
parties.      Each  of  these  transactions  was  approved  by  the  Audit  Committee  pursuant  to  Encore  Wire  Corporation’s 
Related Party Transactions Policy. 

32

12. Quarterly Financial Information (Unaudited) 

The following is a summary of the unaudited quarterly financial information for the two years ended December 31, 
2010 and 2009 (in thousands, except per share amounts): 

2010 

March 31 

June 30 

September 30  December 31 

Three Months Ended 

Net sales 
Gross profit 
Net income (loss) 
Net income (loss) per common share – basic 
Net income (loss) per common share – diluted 

$  175,229
10,601
(2,466)
(0.11)
(0.11)

$  236,094
26,915
8,135
0.35
0.35

$  242,751 
22,768 
5,092 
0.22 
0.22 

$  256,148
22,125
4,529
0.20
0.19

2009 

March 31 

June 30 

September 30  December 31 

Three Months Ended 

Net sales 
Gross profit 
Net income (loss) 
Net income (loss) per common share – basic 
Net income (loss) per common share – diluted 

$  144,485
17,835
4,616
0.20
0.20

$  159,351
11,860
600
0.03
0.03

$  168,695 
11,355 
325 
0.01 
0.01 

$  177,082
9,065
(1,905)
(0.08)
(0.08)

33

 
 
 
 
 
 
 
 
 
 
 
 
Item 9.   

Changes in and Disagreements With Accountants on Accounting and Financial Disclosure. 

Not applicable. 

Item 9A. 

Controls and Procedures.

Disclosure Controls and Procedures 

The Company maintains controls and procedures designed to ensure that information required to be disclosed by it in 
the  reports  it  files  with  or  submits  to  the  Securities  and  Exchange  Commission  (the  “SEC”)  is  recorded,  processed, 
summarized  and  reported,  within  the  time  periods  specified  in  the  SEC’s  rules  and  forms  and  to  ensure  that 
information  required  to  be  disclosed  by  the  Company  in  such  reports  is  accumulated  and  communicated  to  the 
Company’s  management,  including  the  Chief  Executive  and  Chief  Financial  Officers,  as  appropriate  to  allow  timely 
decisions regarding required disclosure. Based on an evaluation of the Company’s disclosure controls and procedures 
(as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended) 
as of the end of the period covered by this report conducted by the Company’s management, with the participation of 
the Chief Executive and Chief Financial Officers, the Chief Executive and Chief Financial Officers concluded that the 
Company’s disclosure controls and procedures were effective to ensure that information required to be disclosed by 
the  Company  in  the  reports  it  files  with  or  submits  to  the  SEC  is  recorded,  processed,  summarized  and  reported, 
within the time periods specified in the SEC’s rules and forms and to ensure that information required to be disclosed 
by  the  Company  in  such  reports  is  accumulated  and  communicated  to  the  Company’s  management,  including  the 
Chief Executive and Chief Financial Officers, as appropriate to allow timely decisions regarding required disclosure. 

Management’s Report on Internal Control over Financial Reporting 

Management of the Company is responsible for establishing and maintaining adequate internal control over financial 
reporting (as defined in Rule 13a-15(f) under the Securities Exchange Act of 1934, as amended) for the Company.   

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.  
Projections  of  any  evaluation  of  effectiveness  to  future  periods  are  subject  to  the  risk  that  controls  may  become 
inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may 
deteriorate.    All  internal  control  systems,  no  matter  how  well  designed,  have  inherent  limitations.    Therefore,  even 
those systems determined to be effective can provide only reasonable assurance with respect to financial statement 
preparation and presentation. 

Management  assessed  the  effectiveness  of  the  Company’s  internal  control  over  financial  reporting  as  of  December 
31,  2010.    In  making  this  assessment,  management  used  the  criteria  set  forth  by  the  Committee  of  Sponsoring 
Organizations  of  the  Treadway  Commission  (COSO)  in  Internal  Control  –  Integrated  Framework.    Based  on  our 
assessment, we concluded that, as of December 31, 2010, the Company’s internal control over financial reporting is 
effective based on those criteria. 

Ernst  &  Young  LLP,  the  independent  registered  public  accounting  firm  that  audited  the  Company’s  consolidated 
financial  statements,  has  also  audited  the  Company’s  internal  control  over  financial  reporting  as  of  December  31, 
2010.   Ernst  &  Young  LLP’s  attestation  report  on  the  Company’s  internal  control  over  financial  reporting  appears 
directly below. 

By: 

By: 

/s/ Daniel L. Jones 
Daniel L. Jones 
President , Chief Executive Officer and 
Director

/s/ Frank J. Bilban 
Frank J. Bilban  
Vice President – Finance, Treasurer, Secretary
and Chief Financial Officer

34

 
 
 
 
 
Report of Independent Registered Public Accounting Firm  

Board of Directors and Stockholders 
Encore Wire Corporation  

We  have  audited  Encore  Wire  Corporation’s  (the  Company)  internal  control  over  financial  reporting  as  of 
December 31,  2010,  based  on  criteria  established  in  Internal  Control—Integrated  Framework  issued  by  the 
Committee  of  Sponsoring  Organizations  of  the  Treadway  Commission  (the  COSO  criteria).  The  Company’s 
management is responsible for maintaining effective internal control over financial reporting, and for its assessment of 
the  effectiveness  of  internal  control  over  financial  reporting  included  in  the  accompanying  Management’s  Report  on 
Internal  Control  over  Financial  Reporting.  Our  responsibility  is  to  express  an  opinion  on  the  effectiveness  of  the 
Company’s internal control over financial reporting based on our audit.  

We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United 
States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether 
effective internal control over financial reporting was maintained in all material respects. Our audit included obtaining 
an understanding of internal control over financial reporting, assessing the risk that a material weakness exists, testing 
and evaluating the design and operating effectiveness of internal control based on the assessed risk, and performing 
such  other  procedures  as  we  considered  necessary  in  the  circumstances.  We  believe  that  our  audit  provides  a 
reasonable basis for our opinion.  

A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding 
the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with 
generally accepted accounting principles. A company’s internal control over financial reporting includes those policies 
and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect 
the  transactions  and  dispositions  of  the  assets  of  the  company;  (2)  provide  reasonable  assurance  that  transactions 
are  recorded  as  necessary  to  permit  preparation  of  financial  statements  in  accordance  with  generally  accepted 
accounting  principles,  and  that  receipts  and  expenditures  of  the  company  are  being  made  only  in  accordance  with 
authorizations  of  management  and  directors  of  the  company;  and  (3)  provide  reasonable  assurance  regarding 
prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have 
a material effect on the financial statements.  

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. 
Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become 
inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may 
deteriorate.

In  our  opinion,  Encore  Wire  Corporation  maintained,  in  all  material  respects,  effective  internal  control  over  financial 
reporting as of December 31, 2010, based on the COSO criteria.  

We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United 
States),  the  consolidated  balance  sheets  of  Encore  Wire  Corporation  as  of  December  31,  2010  and  2009  and  the 
related  consolidated  statements  of  income,  stockholders’  equity  and  cash  flows  for  each  of  the  three  years  in  the 
period ended December 31, 2010 and our report dated March 4, 2011 expressed an unqualified opinion thereon. 

/s/ Ernst & Young LLP 

Dallas, Texas 
March 4, 2011 

35

There have been no changes in the Company’s internal control over financial reporting or in other factors that have 
materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting 
during the Company’s last fiscal quarter. 

Item 9B. 

Other Information.

None.

Item 10.  

Directors, Executive Officers, and Corporate Governance. 

PART III 

The  sections  entitled  “Election  of  Directors”,  “Corporate  Governance  and  Other  Board  Matters”  and  “Section  16(a) 
Beneficial Ownership Reporting Compliance” appearing in the Company’s proxy statement for the annual meeting of 
stockholders to be held on May 3, 2011 setting forth certain information with respect to the directors of the Company, 
Section  16(a)  reporting  obligations  of  directors  and  officers,  the  Company’s  audit  committee,  the  Company’s  audit 
committee financial expert and the procedures by which security holders may recommend nominees to the Board of 
Directors  are  incorporated  herein  by  reference.    Certain  information  with  respect  to  persons  who  are  or  may  be 
deemed to be executive officers of the Company is set forth under the caption “Executive Officers of the Company” in 
Part I of this report. 

In connection with Company’s long-standing commitment to conduct its business in compliance with applicable laws 
and regulations and in accordance with its ethical principles, the Board of Directors has adopted a Code of Business 
Conduct  and  Ethics  applicable  to  all  employees,  officers,  directors,  and  advisors  of  the  Company.    The  Code  of 
Business Conduct and Ethics of the Company is available under the “Investors” section of the Company’s website at 
http://www.encorewire.com, and is incorporated herein by reference. 

Item 11.  

Executive Compensation. 

The section entitled “Executive Compensation” appearing in the Company’s proxy statement for the annual meeting of 
stockholders  to  be  held  on  May  3,  2011,  sets  forth  certain  information  with  respect  to  the  compensation  of 
management  of  the  Company  and  compensation  committee  interlocks  and  insider  participation  and  is  incorporated 
herein by reference. 

Item 12. 

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder 
Matters. 

The section entitled “Security Ownership of Certain Beneficial Owners, Directors and Executive Officers” appearing in 
the Company’s proxy statement for the annual meeting of stockholders to be held on May 3, 2011 sets forth certain 
information with respect to the ownership of the Company’s common stock, and is incorporated herein by reference.  
Certain  information  with  respect  to  the  Company’s  equity  compensation  plans  that  is  required  to  be  set  forth  in  this 
Item  12  is  set  forth  under  the  caption  “Equity  Compensation  Plan  Information”  contained  in  “Item  5.  Market  for 
Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities” of this Form 10-
K and is incorporated herein by reference. 

Item 13.  

Certain Relationships and Related Transactions, and Director Independence. 

The  sections  entitled  “Executive  Compensation  –  Certain  Relationships  and  Related  Transactions”  and  “Corporate 
Governance  and  Other  Board  Matters  –  Board  Independence”  appearing  in  the  Company’s  proxy  statement  for  the 
annual  meeting  of  stockholders  to  be  held  on  May  3,  2011  set  forth  certain  information  with  respect  to  certain 
relationships and related transactions, and director independence, and are incorporated herein by reference. 

Item 14.  

Principal Accounting Fees and Services. 

The Section entitled “Proposal Four – Ratification of Appointment of Independent Registered Public Accounting Firm” 
appearing in the Company’s proxy statement for the annual meeting of stockholders to be held on May 3, 2011, sets 
forth certain information with respect to certain fees paid to accountants, and is incorporated herein by reference. 

36

Item 15.  

Exhibits, Financial Statement Schedules. 

The following documents are filed as a part of this report: 

PART IV 

(1)

(2)

Consolidated Financial Statements included in Item 8; and 

The exhibits required by Item 601 of Regulation S-K, as set forth in the Index to Exhibits 
accompanying this Annual Report on Form 10-K. 

37

SIGNATURES 

Pursuant to the requirements of Section 13 or 15(d) 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. 

ENCORE WIRE CORPORATION 

Date:  March 4, 2011 

By:                /s/ DANIEL L. JONES 

Daniel L. Jones 
President and Chief Executive Officer 

Pursuant  to  the  requirements  of  the  Securities  Exchange  Act  of  1934,  this  report  has  been  signed  below  by  the 
following persons on behalf of the registrant and in the capacities and on the dates indicated. 

Signature 

Title 

Date

/s/ DANIEL L. JONES 
Daniel L. Jones 

President, Chief Executive 
Officer and Director (Principal 
Executive Officer) 

March 4, 2011 

/s/ FRANK J. BILBAN 
Frank J. Bilban 

Vice President-Finance, 
Treasurer, Secretary and
Chief Financial Officer (Principal 
Financial and Accounting 
Officer)

March 4, 2011 

/s/ DONALD E. COURTNEY 
Donald E. Courtney 

Director

March 4, 2011 

/s/ JOHN H. WILSON 
John H. Wilson  

Director

March 4, 2011 

/s/ WILLIAM R. THOMAS, III 
William R. Thomas, III 

Director

March 4, 2011 

/s/ SCOTT D. WEAVER 
Scott D. Weaver 

Director

March 4, 2011 

/s/ THOMAS L. CUNNINGHAM 
Thomas L. Cunningham 

Director

March 4, 2011 

38

 
Exhibit  
Number

Description

INDEX TO EXHIBITS** 

3.1

3.2

10.1

10.2

10.3

10.4

10.5

10.6

10.7

Certificate of Incorporation of Encore Wire Corporation and all amendments thereto (filed as 
Exhibit 3.1 to the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 
2009, and incorporated herein by reference). 

Second  Amended  and  Restated  Bylaws  of  Encore  Wire  Corporation,  as  amended  through 
December 13, 2007 (filed as Exhibit 3.2 to the Company’s Annual Report on Form 10-K for 
the year ended December 31, 2007, and incorporated herein by reference). 

Credit Agreement by and among Encore Wire Limited, as Borrower, Bank of America, N.A., 
as  Agent,  and  Bank  of  America,  N.A.  and  Wells  Fargo  Bank,  National  Association,  as 
Lenders, dated August 27, 2004 (filed as Exhibit 10.1 to the Company’s Quarterly Report on 
Form 10-Q for the quarter ended September 30, 2004 and incorporated herein by reference). 

First Amendment to Credit Agreement of August 27, 2004, dated May 16, 2006 by and 
among Encore Wire Limited, as Borrower, Bank of America, N.A., as Agent, and Bank of 
America, N.A. and Wells Fargo Bank, National Association, as Lenders (filed as Exhibit 10.3 
to the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2006, and 
incorporated herein by reference). 

Second Amendment to Credit Agreement of August 27, 2004, dated August 31, 2006 by and 
among Encore Wire Limited, as Borrower, Bank of America, N.A., as Agent, and Bank of 
America, N.A. and Wells Fargo Bank, National Association, as Lenders (filed as Exhibit 10.3 
to the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2006, 
and incorporated herein by reference). 

Third Amendment to Credit Agreement of August 27, 2004, dated June 29, 2007 by and 
among Encore Wire Corporation, as Borrower, Bank of America, N.A., as Agent, and Bank of 
America, N.A. and Wells Fargo Bank, National Association, as Lenders (filed as Exhibit 10.6 
to the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2007, and 
incorporated herein by reference). 

Fourth  Amendment  to  Credit  Agreement  of  August  27,  2004,  dated  August  6,  2008,  by  and 
among Encore Wire Corporation, as Borrower, Bank of America, N.A., as Agent, and Bank of 
America, N.A. and Wells Fargo Bank, National Association, as Lenders (filed as Exhibit 10.7 
to the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2008, and 
incorporated herein by reference). 

Fifth  Amendment  to  Credit  Agreement  of  August  27,  2004,  dated  March  26,  2010,  by  and 
among Encore Wire Corporation, as Borrower, Bank of America, N.A., as Agent, and Bank of 
America, N.A. and Wells Fargo Bank, National Association, as Lenders (filed as Exhibit 10.1 
to  the  Company’s  Current  Report  on  Form  8-K  filed  with  the  SEC  on  April  1,  2010,  and 
incorporated herein by reference). 

Note Purchase Agreement for $45,000,000 of 5.27% Senior Notes, Series 2004-A due 
August 27, 2011, by and among Encore Wire Limited and Encore Wire Corporation, as 
Debtors, and Hartford Life Insurance Company, Great-West Life and Annuity Insurance 
Company, London Life Insurance Company and London Life and Casualty Reinsurance 
Corporation, as Purchasers, dated August 1, 2004 (filed as Exhibit 10.2 to the 
Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2004 
and incorporated herein by reference).

39

10.8

10.9

10.10

10.11*

10.12*

10.13*

10.14*

Waiver to Note Purchase Agreement for $45,000,000 of 5.27% Senior Notes, Series 
2004-A, due August 27, 2011, by and among Encore Wire Limited and Encore Wire 
Corporation, as Debtors, and Hartford Life Insurance Company, Great-West Life and 
Annuity Insurance Company, London Life Insurance Company, London Life and General 
Reinsurance Company Limited, as Holders, dated June 29, 2007 (filed as Exhibit 10.8 to 
the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2007, and 
incorporated herein by reference).

Master Note Purchase Agreement for $300,000,000 Aggregate Principal Amount of Senior 
Notes Issuable in Series, by and among Encore Wire Limited and Encore Wire Corporation, 
as Debtors, and Metropolitan Life Insurance Company, Metlife Insurance Company of 
Connecticut and Great-West Life & Annuity Insurance Company, as Purchasers, dated 
September 28, 2006 (filed as Exhibit 10.5 to the Company’s Quarterly Report on Form 10-Q 
for the quarter ended September 30, 2006 and incorporated herein by reference). 

Waiver to Master Note Purchase Agreement for $55,000,000 of Floating Rate Senior Notes, 
Series 2006-A, due September 30, 2011, by and among Encore Wire Limited and Encore 
Wire Corporation, as Debtors, and Metropolitan Life Insurance Company, Metlife Insurance 
Company of Connecticut and Great-West Life & Annuity Insurance Company, as Holders, 
dated June 29, 2007 (filed as Exhibit 10.10 to the Company’s Quarterly Report on form 10-Q 
for the quarter ended June 30, 2007, and incorporated herein by reference). 

1999 Stock Option Plan, as amended and restated, effective as of February 20, 2006 (filed as 
Exhibit  4.1  to  the  Company’s  Registration  Statement  on  Form  S-8  (No.  333-138165),  and 
incorporated herein by reference). 

2010  Stock  Option  Plan  (filed  as  Annex  A  to  the  Company’s  Proxy  Statement  filed  with  the 
SEC on March 26, 2010 and incorporated herein by reference). 

Form of Indemnification Agreement (filed as Exhibit 10.11 to the Company’s Quarterly Report 
on Form 10-Q for the quarter ended March 31, 2009 and incorporated herein by reference). 

Form of Stock Option Agreement under the 1999 Stock Option Plan (filed as Exhibit 10.12 to 
the  Company’s  Quarterly  Report  on  Form  10-Q  for  the  quarter  ended  June  30,  2009  and 
incorporated herein by reference). 

10.15*

Form of Incentive Stock Option Agreement under the 2010 Stock Option Plan.  

10.16*

Form of Non-Qualified Stock Option Agreement under the 2010 Stock Option Plan.  

21.1

23.1

31.1

31.2

32.1

32.2

Subsidiaries 

Consent of Ernst & Young LLP 

Certification by Daniel L. Jones, President and Chief Executive Officer of the Company, dated 
March 4, 2011 and submitted pursuant to Rule 13a-14(a)/15d-14(a) and pursuant to Section 
302 of the Sarbanes-Oxley Act of 2002. 

Certification  by  Frank  J.  Bilban,  Vice  President  –  Finance,  Treasurer,  Secretary  and  Chief 
Financial Officer of the Company, dated March 4, 2011 and submitted pursuant to Rule 13a-
14(a)/15d-14(a) and pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. 

Certification by Daniel L. Jones, President and Chief Executive Officer of the Company, dated 
March 4, 2011 as required by 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of 
the Sarbanes-Oxley Act of 2002. 

Certification  by  Frank  J.  Bilban,  Vice  President  –  Finance,  Treasurer,  Secretary  and  Chief 
Financial  Officer,  dated  March  4,  2011  as  required  by  18  U.S.C.  Section  1350,  as  adopted 
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. 

*

Management contract or compensatory plan 

40

ENCORE WIRE CORPORATION 

INCENTIVE STOCK OPTION AGREEMENT 

EXHIBIT 10.15 

THIS  AGREEMENT,  made  as  of  this  _____  day  of  ______________,  by  and  between  Encore  Wire 

Corporation, a Delaware corporation (the “Company”), and ______________________ (“Employee”); 

W I T N E S S E T H: 

WHEREAS,  the  Board  of  Directors  of  the  Company  has  determined  that  it  is  desirable  to  grant  an  option 
under the Encore Wire Corporation 2010 Stock Option Plan (the “Plan”) to Employee, who is currently employed by 
the Company or an Affiliate of the Company; and 

WHEREAS, the Board of Directors of the Company has selected Employee to participate in the Plan by the 
grant of a stock option which is intended to qualify as an incentive stock option under the provisions of Section 422 of 
the Internal Revenue Code of 1986, as amended; 

NOW, THEREFORE, the Company and Employee hereby agree as follows: 

1. 

Definitions.    Capitalized  terms  used  in  this  Agreement  and  not  otherwise  defined  shall  have  the 
respective meanings assigned to such terms in the Plan, and the following terms shall have the following meanings, 
respectively: 

(a) 

(b) 

(c) 

(d) 

“Affiliate” shall have the meaning set forth in Section 2(a) of the Plan and shall include any party now 
or hereafter coming within that definition. 

“Change in Control” means a change in control of the Company after the date of this Agreement in 
any one of the following circumstances:  (i) any person shall have become the beneficial owner of or 
shall  have  acquired,  directly  or  indirectly,  securities  of  the  Company  representing  50%  or  more  (in 
addition  to  his  current  holdings)  of  the  combined  voting  power  of  the  Company’s  then  outstanding 
voting securities without prior approval of at least two-thirds of the members of the Board of Directors 
of  the  Company  in  office  immediately  prior  to  such  person’s  attaining  such  percentage  interest;  (ii) 
the Company is a party to a merger, consolidation, sale of assets, or other reorganization, or a proxy 
contest, as a consequence of which the members of the Board of Directors of the Company in office 
immediately prior to such transaction or event constitute less than a majority of the Board thereafter; 
or  (iii)  during  any  period  of  two  consecutive  years,  individuals  who  at  the  beginning  of  such  period 
constituted the Board of Directors of the Company (including for this purpose any new director whose 
election  or  nomination  for  election  by  the  Company’s  shareholders  was  approved  by  a  vote  of  at 
least two-thirds of the directors then still in office who were directors at the beginning of such period) 
cease for any reason to constitute at least a majority of the Board.  

“Common Stock” shall have the meaning set forth in Section 2(e) of the Plan. 

“Fair Market Value” shall have the meaning set forth in Section 2(i) of the Plan. 

2. 

Option.  The Company hereby grants to Employee the option to purchase,  as hereinafter set forth, 
________  shares  of  the  Common  Stock  of  the  Company  at  a  price  of  $_________ per  share,  for  a  period 
commencing on the date provided in Section 4 hereof and terminating on the first to occur of (i) the expiration of ten 
years  from  the  date  of  this  Agreement,  or  (ii)  when  the  employment  of  Employee  by  the  Company  or  any  of  its 
Affiliates terminates for any reason, subject, however, to the following: 

(a) 

(b) 

if said employment terminates less than ten years from the date hereof other than by reason of death 
or  Employee’s  becoming  permanently  and  totally  disabled  as  defined  in  Section  2(b)  below,  then 
Employee may exercise this option, to the extent he was entitled to do so at the date of termination 
of employment, at any time within three months after such termination, but not after the expiration of 
the ten-year period; 

if  said  employment  terminates  less  than  ten  years  from  the  date  hereof  by  reason  of  Employee’s 
becoming  permanently  and  totally  disabled  (within  the  meaning  of  Section  22(e)(3)  of  the  Internal 
Revenue  Code  of  1986,  as  amended),  then  Employee  (or  Employee’s  legal  representative  if 
Employee is legally incompetent) may exercise this option, to the extent he was entitled to do so at 

41

 
 
the  date  of  such  termination,  at  any  time  within  one  year  after  such  termination  but  not  after  the 
expiration of the ten-year period; and  

(c) 

if  said  employment  terminates  less  than  ten  years  from  the  date  hereof  by  reason  of  Employee’s 
death,  then  the  executor  or  administrator  of  Employee’s  estate  or  anyone  who  shall  have  acquired 
this option by will or pursuant to the laws of descent and distribution may exercise this option, to the 
extent Employee was entitled to do so on the date of his death, at any time within one year after such 
death but not after the expiration of the ten-year period.   

Notwithstanding  any  other  provision  of  this  Agreement,  the  option  granted  hereunder  shall  terminate  immediately 
upon  the  Employee’s  termination  of  employment  on  account  of  fraud,  dishonesty  or  the  performance  of  other  acts 
detrimental  to  the  Company.    A  transfer  of  employment  without  interruption  of  service  between  or  among  the 
Company and any of its Affiliates shall not be considered a termination of employment for purposes of this Agreement.  
This option is intended to qualify as an incentive stock option as defined in Internal Revenue Code Section 422. 

3. 

Exercise  During  Employment.    Except  as  provided  in  Section  2  hereof,  this  option  may  not  be 

exercised unless Employee is at the time of exercise an employee of the Company or an Affiliate. 

4. 

Vesting.  Subject to the provisions of Sections 2 and 3 hereof, this option may only be exercised in 

accordance with the following: 

(a) 

(b) 

(c) 

(d) 

(e) 

a number of whole shares of Common Stock which does not exceed twenty percent of the shares of 
Common Stock in respect of which this option is granted may be purchased in whole at any time, or 
in part from time to time, on or after the first anniversary of the date of this Agreement; 

an  additional  number  of  whole  shares  of  Common  Stock  which  does  not  exceed  twenty  percent  of 
the shares of Common Stock in respect of which this option is granted may be purchased in whole at 
any  time,  or  in  part  from  time  to  time,  on  or  after  the  second  anniversary  of  the  date  of  this 
Agreement;

an  additional  number  of  whole  shares  of  Common  Stock  which  does  not  exceed  twenty  percent  of 
the shares of Common Stock in respect of which this option is granted may be purchased in whole at 
any time, or in part from time to time, on or after the third anniversary of the date of this Agreement; 

an  additional  number  of  whole  shares  of  Common  Stock  which  does  not  exceed  twenty  percent  of 
the shares of Common Stock in respect of which this option is granted may be purchased in whole at 
any time, or in part from time to time, on or after the fourth anniversary of the date of this Agreement; 
and

the remaining shares of Common Stock in respect of which this option is granted may be purchased 
in whole at any time, or in part from time to time, on or after the fifth anniversary of the date of this 
Agreement;

provided,  however,  that  notwithstanding  the  foregoing  vesting  schedule,  all  remaining  shares  of  Common  Stock  in 
respect of which this option is granted that have not otherwise vested pursuant to this Section 4 shall immediately vest 
and  may  be  purchased  in  whole  at  any  time,  or  in  part  from  time  to  time,  within  the  time  periods  permitted  under 
Section 2, upon the earlier of the following:  (i) in the event of a Change in Control, or (ii) Employee’s termination of 
employment with the Company and its Affiliates on or after the date Employee has attained age 60 and reached the 
10th anniversary of his or her most recent date of hire with the Company and its Affiliates. 

5. 

Manner  of  Exercise  and  Payment.    This  option  may  be  exercised  by  written  notice  signed  by  the 
person  entitled  to  exercise  the  same  and  delivered  to  the  President  of  the  Company  or  sent  by  United  States 
registered  mail  addressed  to  the  Company  (for  the  attention  of  the  President)  at  its  corporate  office  in  McKinney, 
Texas.  Such notice shall state the number of shares of Common Stock as to which the option is exercised and shall 
be accompanied by the full amount of the purchase price of such shares.  The purchase price for the option shares 
may be paid in cash or, in whole or in part, by the surrender of issued and outstanding shares of Common Stock of 
the  Company  already  owned  by  the  Employee  held  for  at  least  six  months  free  of  any  restrictions  which  shall  be 
credited against the purchase price at the Fair Market Value of the shares surrendered on the date of exercise of the 
option.  In addition,  with the approval of the 2010 Stock Option Plan Committee, the exercise price may be paid by 
delivery  to  the  Company  or  its  designated  agent  of  an  irrevocable  option  exercise  form  together  with  irrevocable 
instructions  to  a  broker-dealer  to  sell  or  margin  a  sufficient  portion  of  the  shares  with  respect  to  which  the  option  is 
exercised and deliver the sale or margin loan proceeds directly to the Company to pay for the exercise price and any 
required withholding taxes. 

42

6. 

Delivery of Shares.  Delivery of the certificates representing the shares of Common Stock purchased 
upon exercise of this option shall be made promptly after receipt of notice of exercise and payment of the purchase 
price  and  the  amount  of  any  withholding  taxes  to  the  Company,  if  required,  provided  that  the  Company  shall  have 
such time as it reasonably deems necessary to qualify or register such shares under any law or governmental rule or 
regulation that it deems necessary or desirable. 

7. 

Adjustments.  In the event that, before delivery by the Company of all the shares of Common Stock 
in respect of which this option is granted, the Company shall have effected a Common Stock split or dividend payable 
in  Common  Stock,  or  the  outstanding  Common  Stock  of  the  Company  shall  have  been  combined  into  a  smaller 
number of shares, the shares of Common Stock still subject to this option shall be increased or decreased to reflect 
proportionately the increase or decrease in the number of shares outstanding, and the purchase price per share shall 
be  decreased  or  increased  to  make  the  aggregate  purchase  price  for  all  the  shares  then  subject  to  this  option  the 
same as immediately prior to such stock split, stock dividend or combination.  In the event of a reclassification of the 
shares of Common Stock not covered by the foregoing, or in the event of a liquidation or reorganization (including a 
merger, consolidation, spin-off or sale of assets) of the Company or an Affiliate, the Board of Directors of the company 
shall make such adjustments, if any, as it may deem appropriate in the number, purchase price and kind of shares still 
subject to this option. 

8. 

Transferability.    This  option  is  not  transferable  otherwise  than  by  will  and  the  laws  of  descent  and 
distribution  and  during  the  lifetime  of  Employee  is  exercisable  only  by  Employee  or,  if  Employee  is  legally 
incompetent, by Employee’s legal representative. 

9. 

Employment.  As consideration for the Company’s grant of this option, Employee agrees not to leave 
the  employ  of  the  Company  or  any  Affiliate  voluntarily  for  a  period  of  one  year  after  the  date  of  this  Agreement.  
Nothing in this Agreement, however, confers upon Employee any right to continue in the employ of the Company or 
any  Affiliate,  nor  shall  this  Agreement  interfere  in  any  manner  with  the  right  of  the  Company  or  any  Affiliate  to 
terminate the employment of Employee with or without cause at any time. 

10. 

Notice of Disposition.  As consideration for the Company’s grant of this option, Employee agrees that 
if  and  when  Employee  disposes  of  any  shares  of  Common  Stock  purchased  by  Employee  pursuant  to  this  option, 
Employee shall promptly notify the Company of such disposition, including the identity of the transferee of such shares 
of Common Stock and the consideration received for the transfer of such shares. 

11. 

Option Subject to Plan.  By execution of this Agreement, Employee agrees that this option and the 
shares  of  Common  Stock  to  be  received  upon  exercise  hereof  shall  be  governed  by  and  subject  to  all  applicable 
provisions of the Plan. 

12. 

Construction.  This Agreement is governed by, and shall be construed and enforced in accordance 
with, the laws of the State of Texas.  Words of any gender used in this Agreement shall be construed to include any 
other  gender,  unless  the  context  requires  otherwise.    The  headings  of  the  various  sections  of  this  Agreement  are 
intended for convenience of reference only and shall not be used in construing the terms hereof. 

13. 

Application  of  Section  409A  of  the  Internal  Revenue  Code.    Options  granted  pursuant  to  this 
Agreement are intended to be exempt from the requirements of Section 409A of the Internal Revenue Code of 1986, 
as amended, and this Agreement shall be interpreted in a manner consistent with that intent; however, the Company 
makes no representation or guarantee as to the tax consequences of this Agreement.  

43

 
IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the date first above written. 

The “Company”
ENCORE WIRE CORPORATION 

By: 
      Daniel L. Jones 
      Title: President 

“Employee”

[Signature] 

44

 
 
ENCORE WIRE CORPORATION 

NON-QUALIFIED STOCK OPTION AGREEMENT 

EXHIBIT 10.16 

THIS  AGREEMENT,  made  as  of  this  _____  day  of  ______________,  by  and  between  Encore  Wire 

Corporation, a Delaware corporation (the “Company”), and ______________________ (“Employee”); 

W I T N E S S E T H: 

WHEREAS,  the  Board  of  Directors  of  the  Company  has  determined  that  it  is  desirable  to  grant  an  option 
under the Encore Wire Corporation 2010 Stock Option Plan (the “Plan”) to Employee, who is currently employed by 
the Company or an Affiliate of the Company; and 

WHEREAS, the Board of Directors of the Company has selected Employee to participate in the Plan by the 
grant  of  a  stock  option  which  it  is  understood  and  agreed  will  not  qualify  as  an  incentive  stock  option  under  the 
provisions of Section 422 of the Internal Revenue Code of 1986, as amended; 

NOW, THEREFORE, the Company and Employee hereby agree as follows: 

1. 

Definitions.    Capitalized  terms  used  in  this  Agreement  and  not  otherwise  defined  shall  have  the 
respective meanings assigned to such terms in the Plan, and the following terms shall have the following meanings, 
respectively: 

(a) 

(b) 

(c) 

(d) 

“Affiliate” shall have the meaning set forth in Section 2(a) of the Plan and shall include any party now 
or hereafter coming within that definition. 

“Change in Control” means a change in control of the Company after the date of this Agreement in 
any one of the following circumstances:  (i) any person shall have become the beneficial owner of or 
shall  have  acquired,  directly  or  indirectly,  securities  of  the  Company  representing  50%  or  more  (in 
addition  to  his  current  holdings)  of  the  combined  voting  power  of  the  Company’s  then  outstanding 
voting securities without prior approval of at least two-thirds of the members of the Board of Directors 
of  the  Company  in  office  immediately  prior  to  such  person’s  attaining  such  percentage  interest;  (ii) 
the Company is a party to a merger, consolidation, sale of assets, or other reorganization, or a proxy 
contest, as a consequence of which the members of the Board of Directors of the Company in office 
immediately prior to such transaction or event constitute less than a majority of the Board thereafter; 
or  (iii)  during  any  period  of  two  consecutive  years,  individuals  who  at  the  beginning  of  such  period 
constituted the Board of Directors of the Company (including for this purpose any new director whose 
election  or  nomination  for  election  by  the  Company’s  shareholders  was  approved  by  a  vote  of  at 
least two-thirds of the directors then still in office who were directors at the beginning of such period) 
cease for any reason to constitute at least a majority of the Board. 

“Common Stock” shall have the meaning set forth in Section 2(e) of the Plan. 

“Fair Market Value” shall have the meaning set forth in Section 2(i) of the Plan. 

2. 

Option.  The Company hereby grants to Employee the option to purchase,  as hereinafter set forth, 
________  shares  of  the  Common  Stock  of  the  Company  at  a  price  of  $_________ per  share,  for  a  period 
commencing on the date provided in Section 4 hereof and terminating on the first to occur of (i) the expiration of ten 
years  from  the  date  of  this  Agreement,  or  (ii)  when  the  employment  of  Employee  by  the  Company  or  any  of  its 
Affiliates terminates for any reason, subject, however, to the following: 

(a) 

(b) 

if said employment terminates less than ten years from the date hereof other than by reason of death 
or  Employee’s  becoming  permanently  and  totally  disabled  as  defined  in  Section  2(b)  below,  then 
Employee may exercise this option, to the extent he was entitled to do so at the date of termination 
of employment, at any time within three months after such termination, but not after the expiration of 
the ten-year period; 

if  said  employment  terminates  less  than  ten  years  from  the  date  hereof  by  reason  of  Employee’s 
becoming  permanently  and  totally  disabled  (within  the  meaning  of  Section  22(e)(3)  of  the  Internal 
Revenue  Code  of  1986,  as  amended),  then  Employee  (or  Employee’s  legal  representative  if 

45

Employee is legally incompetent) may exercise this option, to the extent he was entitled to do so at 
the  date  of  such  termination,  at  any  time  within  one  year  after  such  termination  but  not  after  the 
expiration of the ten-year period; and  

(c) 

if  said  employment  terminates  less  than  ten  years  from  the  date  hereof  by  reason  of  Employee’s 
death,  then  the  executor  or  administrator  of  Employee’s  estate  or  anyone  who  shall  have  acquired 
this option by will or pursuant to the laws of descent and distribution may exercise this option, to the 
extent Employee was entitled to do so on the date of his death, at any time within one year after such 
death but not after the expiration of the ten-year period.   

Notwithstanding  any  other  provision  of  this  Agreement,  the  option  granted  hereunder  shall  terminate  immediately 
upon  the  Employee’s  termination  of  employment  on  account  of  fraud,  dishonesty  or  the  performance  of  other  acts 
detrimental  to  the  Company.    A  transfer  of  employment  without  interruption  of  service  between  or  among  the 
Company and any of its Affiliates shall not be considered a termination of employment for purposes of this Agreement. 

3. 

Exercise  During  Employment.    Except  as  provided  in  Section  2  hereof,  this  option  may  not  be 

exercised unless Employee is at the time of exercise an employee of the Company or an Affiliate. 

4. 

Vesting.  Subject to the provisions of Sections 2 and 3 hereof, this option may only be exercised in 

accordance with the following: 

(a) 

(b) 

(c) 

(d) 

(e) 

a number of whole shares of Common Stock which does not exceed twenty percent of the shares of 
Common Stock in respect of which this option is granted may be purchased in whole at any time, or 
in part from time to time, on or after the first anniversary of the date of this Agreement; 

an  additional  number  of  whole  shares  of  Common  Stock  which  does  not  exceed  twenty  percent  of 
the shares of Common Stock in respect of which this option is granted may be purchased in whole at 
any  time,  or  in  part  from  time  to  time,  on  or  after  the  second  anniversary  of  the  date  of  this 
Agreement;

an  additional  number  of  whole  shares  of  Common  Stock  which  does  not  exceed  twenty  percent  of 
the shares of Common Stock in respect of which this option is granted may be purchased in whole at 
any time, or in part from time to time, on or after the third anniversary of the date of this Agreement; 

an  additional  number  of  whole  shares  of  Common  Stock  which  does  not  exceed  twenty  percent  of 
the shares of Common Stock in respect of which this option is granted may be purchased in whole at 
any time, or in part from time to time, on or after the fourth anniversary of the date of this Agreement; 
and

the remaining shares of Common Stock in respect of which this option is granted may be purchased 
in whole at any time, or in part from time to time, on or after the fifth anniversary of the date of this 
Agreement;

provided,  however,  that  notwithstanding  the  foregoing  vesting  schedule,  all  remaining  shares  of  Common  Stock  in 
respect of which this option is granted that have not otherwise vested pursuant to this Section 4 shall immediately vest 
and  may  be  purchased  in  whole  at  any  time,  or  in  part  from  time  to  time,  within  the  time  periods  permitted  under 
Section 2, upon the earlier of the following:  (i) in the event of a Change in Control, or (ii) Employee’s termination of 
employment with the Company and its Affiliates on or after the date Employee has attained age 60 and reached the 
10th anniversary of his or her most recent date of hire with the Company and its Affiliates. 

5. 

Manner  of  Exercise  and  Payment.    This  option  may  be  exercised  by  written  notice  signed  by  the 
person  entitled  to  exercise  the  same  and  delivered  to  the  President  of  the  Company  or  sent  by  United  States 
registered  mail  addressed  to  the  Company  (for  the  attention  of  the  President)  at  its  corporate  office  in  McKinney, 
Texas.  Such notice shall state the number of shares of Common Stock as to which the option is exercised and shall 
be accompanied by the full amount of the purchase price of such shares.  The purchase price for the option shares 
may be paid in cash or, in whole or in part, by the surrender of issued and outstanding shares of Common Stock of 
the  Company  already  owned  by  the  Employee  held  for  at  least  six  months  free  of  any  restrictions  which  shall  be 
credited against the purchase price at the Fair Market Value of the shares surrendered on the date of exercise of the 
option.  In addition,  with the approval of the 2010 Stock Option Plan Committee, the exercise price may be paid by 
delivery  to  the  Company  or  its  designated  agent  of  an  irrevocable  option  exercise  form  together  with  irrevocable 
instructions  to  a  broker-dealer  to  sell  or  margin  a  sufficient  portion  of  the  shares  with  respect  to  which  the  option  is 

46

exercised and deliver the sale or margin loan proceeds directly to the Company to pay for the exercise price and any 
required withholding taxes. 

6. 

Delivery of Shares.  Delivery of the certificates representing the shares of Common Stock purchased 
upon exercise of this option shall be made promptly after receipt of notice of exercise and payment of the purchase 
price  and  the  amount  of  any  withholding  taxes  to  the  Company,  if  required,  provided  that  the  Company  shall  have 
such time as it reasonably deems necessary to qualify or register such shares under any law or governmental rule or 
regulation that it deems necessary or desirable. 

7. 

Adjustments.  In the event that, before delivery by the Company of all the shares of Common Stock 
in respect of which this option is granted, the Company shall have effected a Common Stock split or dividend payable 
in  Common  Stock,  or  the  outstanding  Common  Stock  of  the  Company  shall  have  been  combined  into  a  smaller 
number of shares, the shares of Common Stock still subject to this option shall be increased or decreased to reflect 
proportionately the increase or decrease in the number of shares outstanding, and the purchase price per share shall 
be  decreased  or  increased  to  make  the  aggregate  purchase  price  for  all  the  shares  then  subject  to  this  option  the 
same as immediately prior to such stock split, stock dividend or combination.  In the event of a reclassification of the 
shares of Common Stock not covered by the foregoing, or in the event of a liquidation or reorganization (including a 
merger, consolidation, spin-off or sale of assets) of the Company or an Affiliate, the Board of Directors of the company 
shall make such adjustments, if any, as it may deem appropriate in the number, purchase price and kind of shares still 
subject to this option. 

8. 

Transferability.    This  option  is  not  transferable  otherwise  than  by  will  and  the  laws  of  descent  and 
distribution  and  during  the  lifetime  of  Employee  is  exercisable  only  by  Employee  or,  if  Employee  is  legally 
incompetent, by Employee’s legal representative. 

9. 

Employment.  As consideration for the Company’s grant of this option, Employee agrees not to leave 
the  employ  of  the  Company  or  any  Affiliate  voluntarily  for  a  period  of  one  year  after  the  date  of  this  Agreement.  
Nothing in this Agreement, however, confers upon Employee any right to continue in the employ of the Company or 
any  Affiliate,  nor  shall  this  Agreement  interfere  in  any  manner  with  the  right  of  the  Company  or  any  Affiliate  to 
terminate the employment of Employee with or without cause at any time. 

10. 

Notice of Disposition.  As consideration for the Company’s grant of this option, Employee agrees that 
if  and  when  Employee  disposes  of  any  shares  of  Common  Stock  purchased  by  Employee  pursuant  to  this  option, 
Employee shall promptly notify the Company of such disposition, including the identity of the transferee of such shares 
of Common Stock and the consideration received for the transfer of such shares. 

11. 

Option Subject to Plan.  By execution of this Agreement, Employee agrees that this option and the 
shares  of  Common  Stock  to  be  received  upon  exercise  hereof  shall  be  governed  by  and  subject  to  all  applicable 
provisions of the Plan. 

12. 

Construction.  This Agreement is governed by, and shall be construed and enforced in accordance 
with, the laws of the State of Texas.  Words of any gender used in this Agreement shall be construed to include any 
other  gender,  unless  the  context  requires  otherwise.    The  headings  of  the  various  sections  of  this  Agreement  are 
intended for convenience of reference only and shall not be used in construing the terms hereof. 

13. 

Application  of  Section  409A  of  the  Internal  Revenue  Code.    Options  granted  pursuant  to  this 
Agreement are intended to be exempt from the requirements of Section 409A of the Internal Revenue Code of 1986, 
as amended, and this Agreement shall be interpreted in a manner consistent with that intent; however, the Company 
makes no representation or guarantee as to the tax consequences of this Agreement. 

47

IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the date first above written. 

The “Company”
ENCORE WIRE CORPORATION 

By: 
      Daniel L. Jones 
      Title: President 

“Employee”

[Signature] 

48

 
 
Subsidiaries 

EWC Aviation Corporation, a Texas corporation 

Exhibit 21.1 

49

Consent of Independent Registered Public Accounting Firm 

We  consent  to  the  incorporation  by  reference  in  the  Registration  Statements  (Forms  S-8  Nos.  333-86620  and  333-
138165)  pertaining  to  the  1999  Stock  Option  Plan  of  Encore  Wire  Corporation,  of our  reports  dated  March  4, 2011, 
with  respect  to  the  consolidated  financial  statements  of  Encore  Wire  Corporation  and  the  effectiveness  of  internal 
control  over  financial  reporting  of  Encore  Wire  Corporation  included  in  this  Annual  Report  (Form  10-K)  for  the  year 
ended December 31, 2010.  

Exhibit 23.1 

                                       /s/ Ernst & Young LLP 

Dallas, Texas 
March 4, 2011 

50

CERTIFICATION OF CHIEF EXECUTIVE OFFICER  

Exhibit 31.1 

I, Daniel L. Jones, certify that: 

1. 

I have reviewed this annual report on Form 10-K of Encore Wire Corporation; 

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit 
to state a material fact necessary to make the statements made, in light of the circumstances under 
which such statements were made, not misleading with respect to the period covered by this report; 

3. Based  on  my  knowledge,  the  financial  statements,  and  other  financial  information  included  in  this 
report,  fairly  present  in  all  material  respects  the  financial  condition,  results  of  operations  and  cash 
flows of the registrant as of, and for, the periods presented in this report; 

4. The  registrant’s  other  certifying  officer(s)  and  I  are  responsible  for  establishing  and  maintaining 
disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e) ) and 
internal  control  over  financial reporting  (as defined  in  Exchange Act  Rules  13a-15(f)  and  15d-15(f)) 
for the registrant and have: 

(a)  designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure  controls  and 
procedures to be designed under our supervision, to ensure that material information relating to the 
registrant, including its consolidated subsidiaries, is made known to us by others within those entities, 
particularly during the period in which this report is being prepared; 

(b)  designed such internal control over financial reporting, or caused such internal control over financial 
reporting  to  be  designed  under  our  supervision,  to  provide  reasonable  assurance  regarding  the 
reliability  of  financial  reporting  and  the  preparation  of  financial  statements  for  external  purposes  in 
accordance with generally accepted accounting principles; 

(c)  evaluated  the  effectiveness  of  the registrant’s  disclosure controls  and  procedures  and presented  in 
this report our conclusions about the effectiveness of the disclosure controls and procedures, as of 
the end of the period covered by this report based on such evaluation; and 

(d)  disclosed  in  this  report  any  change  in  the  registrant’s  internal  control  over  financial  reporting  that 
occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the 
case of an annual report) that has materially affected, or is reasonably likely to materially affect, the 
registrant’s internal control over financial reporting; and 

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation 
of internal control over financial reporting, to the registrant’s auditors and the audit committee of the 
registrant’s board of directors (or persons performing the equivalent functions): 

(a)  all significant deficiencies and material weaknesses in the design or operation of internal control over 
financial  reporting  which  are  reasonably  likely  to  adversely  affect  the  registrant’s  ability  to  record, 
process, summarize and report financial information; and 

(b)  any  fraud,  whether  or  not  material,  that  involves  management  or  other  employees  who  have  a 

significant role in the registrant’s internal control over financial reporting. 

Date:  March 4, 2011 

By: 

/s/ Daniel L. Jones 
Daniel L. Jones 
President
and Chief Executive Officer

51

 
 
 
 
 
 
CERTIFICATION OF CHIEF FINANCIAL OFFICER  

Exhibit 31.2 

I, Frank J. Bilban, certify that: 

1. 

I have reviewed this annual report on Form 10-K of Encore Wire Corporation; 

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit 
to state a material fact necessary to make the statements made, in light of the circumstances under 
which such statements were made, not misleading with respect to the period covered by this report; 

3. Based  on  my  knowledge,  the  financial  statements,  and  other  financial  information  included  in  this 
report,  fairly  present  in  all  material  respects  the  financial  condition,  results  of  operations  and  cash 
flows of the registrant as of, and for, the periods presented in this report; 

4. The  registrant’s  other  certifying  officer(s)  and  I  are  responsible  for  establishing  and  maintaining 
disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e) ) and 
internal  control  over  financial reporting  (as defined  in  Exchange Act  Rules  13a-15(f)  and  15d-15(f)) 
for the registrant and have: 

(a)  designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure  controls  and 
procedures to be designed under our supervision, to ensure that material information relating to the 
registrant, including its consolidated subsidiaries, is made known to us by others within those entities, 
particularly during the period in which this report is being prepared; 

(b)  designed such internal control over financial reporting, or caused such internal control over financial 
reporting  to  be  designed  under  our  supervision,  to  provide  reasonable  assurance  regarding  the 
reliability  of  financial  reporting  and  the  preparation  of  financial  statements  for  external  purposes  in 
accordance with generally accepted accounting principles; 

(c)  evaluated  the  effectiveness  of  the registrant’s  disclosure controls  and  procedures  and presented  in 
this report our conclusions about the effectiveness of the disclosure controls and procedures, as of 
the end of the period covered by this report based on such evaluation; and 

(d)  disclosed  in  this  report  any  change  in  the  registrant’s  internal  control  over  financial  reporting  that 
occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the 
case of an annual report) that has materially affected, or is reasonably likely to materially affect, the 
registrant’s internal control over financial reporting; and 

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation 
of internal control over financial reporting, to the registrant’s auditors and the audit committee of the 
registrant’s board of directors (or persons performing the equivalent functions): 

(a)  all significant deficiencies and material weaknesses in the design or operation of internal control over 
financial  reporting  which  are  reasonably  likely  to  adversely  affect  the  registrant’s  ability  to  record, 
process, summarize and report financial information; and 

(b)  any  fraud,  whether  or  not  material,  that  involves  management  or  other  employees  who  have  a 

significant role in the registrant’s internal control over financial reporting. 

Date:  March 4, 2011 

By: 

/s/ Frank J. Bilban 
Frank J. Bilban  
Vice President – Finance, Treasurer, Secretary
and Chief Financial Officer

52

 
 
 
 
 
 
Exhibit 32.1 

Certification Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of 
the Sarbanes-Oxley Act of 2002 

In connection with the Annual Report of Encore Wire Corporation (the “Company”) on Form 10-K for the annual period 
ended  December  31,  2010,  as  filed  with  the  Securities  Exchange  Commission  on  the  date  hereof  (the  “Report”),  I, 
Daniel L. Jones, President and Chief Executive Officer of the Company, hereby certify pursuant to 18 U.S.C. Section 
1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge: 

1) 

2) 

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange 
Act of 1934, as amended; and 

The  information  contained  in  the  Report  fairly  presents,  in  all  material  respects,  the  financial 
condition and results of operations of the Company. 

Date:  March 4, 2011 

/s/ DANIEL L. JONES 
Daniel L. Jones 
President and
Chief Executive Officer

53

Exhibit 32.2 

Certification Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of 
the Sarbanes-Oxley Act of 2002 

In connection with the Annual Report of Encore Wire Corporation (the “Company”) on Form 10-K for the annual period 
ended  December  31,  2010,  as  filed  with  the  Securities  Exchange  Commission  on  the  date  hereof  (the  “Report”),  I, 
Frank J. Bilban, Vice President – Finance, Treasurer, Secretary and Chief Financial Officer of the Company, hereby 
certify pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 
that to my knowledge: 

1)  The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act 

of 1934, as amended; and 

2)  The  information  contained  in  the  Report  fairly  presents,  in  all  material  respects,  the  financial  condition 

and results of operations of the Company. 

Date:  March 4, 2011 

/s/ FRANK J. BILBAN 
Frank J. Bilban   
Vice President – Finance, Treasurer, Secretary 
and Chief Financial Officer

54

______________________________________________________________________________________________  

CORPORATE INFORMATION 

BOARD OF DIRECTORS: 
Donald E. Courtney 
  Director 
Thomas L. Cunningham 
  Director
Daniel L. Jones 
  Director 
William R. Thomas III 
  Director 
Scott D. Weaver 
  Director 
John H. Wilson 
  Director 

COMPANY OFFICERS: 
Daniel L. Jones 
  President & Chief Executive Officer 
Frank J. Bilban 
  Vice President-Finance, Treasurer, Secretary & 
  Chief Financial Officer 
William T. Bigbee 
  Vice President-Product and Research Development 
  Services 
Gary W. Bliss 
  Vice President-New Product Development 
Joseph Todd Clayton 
  Vice President-Facilities Engineering 
Melvin G. DeBord 
  Vice President-Facilities 
Matthew D. Ford 
  Controller, Assistant Secretary 
Joseph E. Gibson 
  Assistant Vice President-Operations 
Kevin M. Kieffer 
  Vice President-Sales  
Kenneth G. Knuth 
  Vice President-Administration 
Janet K. Sander 
  Vice President-Purchasing 
David K. Smith 
  Vice President-Operations 
Donald M. Spurgin 
  Vice President-Sales Development 
Gary L. Spence 
  Vice President-Non-Ferrous Metals 

LOCATION OF PLANT: 
McKinney, Texas 

LEGAL COUNSEL: 
Thompson & Knight LLP 
Dallas, Texas 

INDEPENDENT REGISTERED PUBLIC 
ACCOUNTING FIRM: 
Ernst & Young LLP 
Dallas, Texas 

COMMON STOCK LISTED: 
NASDAQ GLOBAL SELECT MARKET  
Symbol “WIRE” 

TRANSFER AGENT AND REGISTRAR: 
American Stock Transfer & Trust Co. 
New York, New York 

FORM 10-K: 
The Company’s Annual Report on Form 10-K for 
the fiscal year ended December 31, 2010, as 
filed with the Securities Exchange Commission, 
is included herein.  Additional copies of the 
Annual Report may be obtained without charge 
upon written request to Encore Wire 
Corporation, 1329 Millwood Road, McKinney, 
Texas 75069, Attention: Vice President-Finance, 
Treasurer, Secretary & CFO, or via the internet 
at http://www.proxydocs.com/WIRE or the 
Securities and Exchange Commission’s website 
at http//www.sec.gov. 

CORPORATE HEADQUARTERS 
1329 Millwood Road 
McKinney, Texas 75069 
972-562-9473

1329 Millwood Road
McKinney, Texas 75069
972-562-9473
www.encorewire.com