Quarterlytics / Consumer Cyclical / Furnishings, Fixtures & Appliances / Flexsteel Industries, Inc. / FY2010 Annual Report

Flexsteel Industries, Inc.
Annual Report 2010

FLXS · NASDAQ Consumer Cyclical
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Ticker FLXS
Exchange NASDAQ
Sector Consumer Cyclical
Industry Furnishings, Fixtures & Appliances
Employees 1500
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FY2010 Annual Report · Flexsteel Industries, Inc.
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photography courtesy Ken Smith / Design Photography

photography courtesy Jayco

standing

the TEST of

time

Commitment,

craftsmanship,

and comfort.

Since 1893.

P. O. Box 877 • Dubuque IA 52004-0877

Industries, Inc.

Flexsteel
ANNUAL REPORT
Fiscal Year ending June 30, 2010

During this past fiscal year, the government’s stimulus packages
and first-time homebuyer tax incentives encouraged consumer
spending but as those programs came to a close, the consumer
spending numbers dipped correspondingly. For example,
during fiscal 2010, existing home sales were up nationwide,
exceeding expectations, but industry experts indicated that
buyers were rushing to close deals in order to meet the
deadline for tax credits. Indeed, since the tax credits have
expired, home sales have again slowed.

These factors continue to impact Flexsteel’s sales, across all
categories. However, we remain cautiously optimistic. In fact,
sales in some categories, such as residential home furnishings,
increased more than anticipated with double-digit gains in
Wynwood case goods and high single digit sales growth for
Flexsteel upholstered products and Home Styles ready-to-
assemble items.

Flexsteel Board of Directors: (front row) L. Bruce Boylen; Chair of the Board of Directors, Thomas
Holloran, James Richardson, Mary Bottie, Lynn Davis, (back row) Patrick Crahan, Robert
Deignan, Ronald Klosterman; President and CEO, Eric Rangen, Jeffery Bertsch

Time Well Spent: Flexsteel’s 117th Year.
To our shareholders:

We remain in a position of strength at Flexsteel, with many successes to
report and positive trends to review. We are focused, confident, and well
organized, fully ready to move forward with determination and discipline.
In our long history, we’ve faced many difficult economic times. In fact, just
after the 1929 stock market crash, the leaders of Grau-Curtis, the company
that would become Flexsteel, were confident enough to expand the operation.
Currently, as a diversified, stalwart company, led by experienced capable
management, Flexsteel is in an excellent position to succeed while the U.S.
economy recovers. Our reputation is strong in all the markets we serve, our
products are high quality, and our dealers and customers are brand loyal.
We have stood the test of time. And passed with flying colors.

Time for a Change: Economic Conditions.
Industry leaders, government officials, and consumers realize that the difficult
U.S. economic situation persists. Many consumers and businesses are still
carrying debt and many do not have access to additional credit. While real
disposable income has risen for some, unemployment remains high.
Furthermore, consumer confidence, although up from very low levels in
2008 and 2009, continues to lag in 2010. Nonetheless, our outlook, shared
by industry experts, is that the worst might be over and we will see gradual
improvement in fiscal year 2011.

During fiscal year 2009, the company responded to the drastic changes in the
economy by instituting organizational changes and controlling expenditures.
After careful consideration, we consolidated manufacturing operations, expanded
warehouse and distribution systems, and reduced companywide employment
by nearly 30 percent. We minimized capital expenditures, maintained tight
controls over operating expenses, and reduced bank borrowings. In fiscal
2010, we realized the benefits from our capacity adjustment and cost
containment measures, resulting in substantial improvements in operating
gross margin and reduced selling, general, and administrative expenses.
Additionally, “green” initiatives led the company to reduce energy costs.

Furthermore, our balance sheet continues to be strong. Our working capital
at June 30, 2010, exceeded $90 million and we have no bank debt. Our
loyal customers continue to consistently pay our invoices. Bad debt write-
offs were considerably less than in fiscal years 2008 and 2009.

Although the current economic environment provides many challenges and
headwinds, we are confident we have the capacity to grow all divisions in
the future. As in the past, our solid organizational foundation, financial
strength, committed associates and loyal customers make us optimistic that
we can be successful well into the future.

The Time is Right: 2010 Financial Review
In light of the national economic environment that we faced during the fiscal
year, we are pleased with our financial performance.

1893 Rolph and Ball Furniture Company is founded in Minneapolis,
Minnesota. Furniture is hand-assembled and sold to Americans who
joined the push to the western territories. Eight years later, the
company is sold and renamed Grau-Curtis Company.

Commitment,

craftsmanship,

and comfort.

Since 1893.

1903 This popular Grau-Curtis
Victorian parlor chair sells at retail
stores for under $60.

Directors

L. Bruce Boylen

Chair of the Board of Directors
Retired Vice President

Fleetwood Enterprises, Inc.

Ronald J. Klosterman

President and
Chief Executive Officer
Director

Jeffrey T. Bertsch

Senior Vice President
Corporate Services

Director

Mary C. Bottie

Director
Retired Vice President Marketing
and Operations
Motorola, Inc.

Patrick M. Crahan

Senior Vice President
Commercial Seating

Director

Lynn J. Davis

Director
Retired President and
Chief Operating Officer
August Technology

Robert E. Deignan

Director
Attorney at Law

Baker & McKenzie LLP

Officers

Carrie Bertsch Bleile

Vice President

Merchandising

Thomas D. Burkart

Senior Vice President
Vehicle Seating

Kevin F. Crahan
Vice President

Commercial Seating Sales

Donald D. Dreher

Senior Vice President
President and
Chief Executive Officer

DMI Furniture

Lee D. Fautsch
Vice President

Residential Sales

James E. Gilbertson

Vice President

Vehicle Seating

Timothy E. Hall
Vice President
Finance

Chief Financial Officer
Secretary

Thomas E. Holloran

Director
Professor Emeritus, College of Business

Michael A. Santillo
Vice President

Vehicle Seating Marketing

Senior Distinguished Fellow
School of Law,
University of St. Thomas
St. Paul, Minnesota

Eric S. Rangen

Director
Senior Vice President and
Chief Accounting Officer
United Health Group

James R. Richardson
Senior Vice President

Sales and Marketing

Director

Audit and Ethics Committee

Eric S. Rangen, Chair
Mary C. Bottie
Lynn J. Davis
Robert E. Deignan
Thomas E. Holloran

Nominating and Compensation
Committee

Mary C. Bottie, Chair
Lynn J. Davis
Robert E. Deignan
Thomas E. Holloran
Eric S. Rangen

Transfer Agent and Registrar

Wells Fargo Shareowner Services
P. O. Box 64854
South St. Paul, Minnesota 55164-0854

General Counsels

Gray, Plant, Mooty, Mooty & Bennett, P. A.
Minneapolis, Minnesota

O’Connor and Thomas, P.C.
Dubuque, Iowa

NASDAQ Global Market
NASDAQ Symbol

FLXS

Annual Meeting

December 6, 2010, 2:00 p.m.
Hilton Minneapolis
1001 Marquette Avenue
Minneapolis, Minnesota 55403

Locations

Flexsteel Industries, Inc.

Dubuque, Iowa 52001 (executive offices)
J. E. Gilbertson, General Manager

Dublin, Georgia 31040
M.C. Dixon, General Manager

Lancaster, Pennsylvania 17604
D. Kobie, Manager

Riverside, California 92504
D. J. Bashor, General Manager

Harrison, Arkansas 72601
M. J. Feldman, General Manager

Starkville, Mississippi 39760
R. C. Adams, General Manager

Vancouver, Washington 98668
R. Heying, Manager

DMI Furniture, Inc.
Louisville, Kentucky 40223
D. D. Dreher, President & CEO

Permanent Showrooms

High Point, North Carolina
Las Vegas, Nevada

Internet

www.flexsteel.com
www.flexsteelhospitality.com
www.dmifurniture.com

AFFIRMATIVE ACTION POLICY
It is the policy of Flexsteel Industries, Inc. that all employees and
potential employees shall be judged on the basis of qualifications
and ability, without regard to age, sex, race, creed, color or national
origin in all personnel actions. No employee or applicant for
employment shall receive discriminatory treatment because of
physical or mental disability in regard to any position for which
the employee or applicant for employment is qualified.
Employment opportunities, and job advancement opportunities
will be provided for qualified disabled veterans and veterans of
the Vietnam era. This policy is consistent with the Company’s plan for
“Affirmative Action” in implementing the intent and provisions of
the various laws relating to employment and non-discrimination.

ANNUAL REPORT ON FORM 10-K AVAILABLE
A copy of the Company’s annual report on Form 10-K, as filed with
the Securities and Exchange Commission, can be obtained without
charge by writing to:

Office of the Secretary
Flexsteel Industries, Inc.
P. O. Box 877
Dubuque, Iowa 52004-0877

10

contains 10% post-consumer recycled fiber content

© 2010 Flexsteel Industries, Inc.

Net income for the fiscal year ending June 30, 2010 was a record $10.8
million or $1.61 per share, compared to a net loss of $1.5 million or $0.23
per share in the prior year. The Company’s operating income improved by
$19.8 million in fiscal year 2010 in comparison to the prior year. The Company
benefited from strategies implemented and actions taken during fiscal year
2009 including consolidation of manufacturing operations and workforce
reductions that brought production capacity and fixed overhead more in line
with the current product demand. These factors contributed significantly to gross
margin improvement and selling, general and administrative expense reductions.

Net sales for the fiscal year were $326.5 million compared to $324.2 million
in the prior fiscal year, an increase of 1 percent. For the fiscal year, residential

Time Marches on.
Historically, Flexsteel is a company that often succeeds in the face of adversity,
even as its competitors lose ground. One example was cited above — the
company was able to expand just after the stock market crash of 1929.
Similarly, in 1936, during the Great Depression, Flexsteel expanded again,
moved to its current Dubuque, Iowa, location, and revolutionized its operation
by instituting assembly line production. During a time of high unemployment,
recession, and inflation during the 1970s, Flexsteel invested in a ground-
breaking innovation, the computerized fabric-cutting machine. Additionally,
in 2003, Flexsteel acquired DMI to expand product offerings and establish
an important Asian sourcing operation to support future growth.

American consumers are also confident about Flexsteel. Our brand is recognized
and associated with high quality furniture. One reason for our strong reputation
is our distinctive blue steel seat spring, a tangible symbol of long-lasting
quality and a feature with a great sales story behind it. Developed more than
100 years ago, the sturdy yet comfortable seat spring is clearly visible from
the underside of a Flexsteel upholstered product. Guaranteed for life the
Flexsteel spring is the foundation for a fashionable, durable product.

Wynwood and Home Styles both maintain strong positions in the marketplace
and have attained sales increases that exceeded industry averages.

In the commercial category, Flexsteel Hospitality and DMI office products
continue to build name recognition and are powerfully associated with fashion,

furniture, dining room, and bedroom furniture than last year. Sales were up
in these areas and exceeded expectations. Our market share continues to
expand, as does our dedicated, independent retailer square footage.
Importantly, we are a diverse manufacturer and marketer, with products at
many different price points. Flexsteel provides home furnishings for consumers
in every demographic group and almost all income levels.

For our residential group, major accounts and our dedicated Gallery dealers,
retail stores with merchandised areas designed and dedicated to the display
of Flexsteel products, were credited with the strongest sales numbers. As
mentioned above, sourced leather groups such as Latitudes, recliners and
motion groups, and South Haven, our price-point fabric group, all sold well,

Sonoma, a popular collection of upholstered furniture,
tables and accessories invokes the casual, rustic feel
of the California wine country.

Albany is just one of the many attractive recliners
that have contributed to the sales growth in the motion
furniture segment. Sitting in a Flexsteel recliner is a
great way to relax and unwind.

The Cordoba Collection is a strong component of
Wynwood’s diverse home furnishings offerings. It
features a rich finish, ornate metalwork and hardware,
burl veneers and more, bringing luxury within reach.

Leather furniture continues to be a fashionable and
popular choice with consumers. Our Latitudes line
offers affordability as well as style; the Belvedere
group is a perennial best-seller.

Home Styles recently expanded its broad selection
of products to successfully include outdoor furniture.
Well-designed and high quality, this line was eagerly
embraced by retailers and consumers alike.

The Oxmoor Collection, by DMI Office, showcases
traditional design elements while featuring many
functional and technology-ready elements such
as discreet cable access points.

net sales were $246.0 million compared to $230.7 million for the prior fiscal
year, an increase of 7 percent. Commercial net sales were $80.5 million for
the year ended June 30, 2010, a decrease of 14 percent from net sales of
$93.5 million for the year ended June 30, 2009.

Although our overall sales increase was very modest, we believe that our
residential sales increase reflects gains in market share. Our commercial sales
decreases are in line with industry-wide declines and would indicate that we
have maintained our market share during this difficult period.

We asked our management team and all of our associates to respond to the
challenges that we faced in fiscal 2009. Their efforts significantly and favorably
impacted our operations. Their role was critical to achieving record levels of
operating income for fiscal year 2010.

Visionary leadership, coupled with the right amount of calculated risk, has
resulted in Flexsteel’s success, decade after decade. Throughout it all, Flexsteel
has maintained fiscal responsibility, resulting in solid financial strength.

Regardless of current economic conditions, Flexsteel remains in solid standing
with its customers. Both dealers and consumers respect our company not only
for its longevity but also for its quality products and quality people. Throughout
the years, our strong, long-term customer relationships have provided a solid
foundation and will be an important cornerstone in years to come. Our dealers
trust Flexsteel to consistently deliver quality products every time. We are
committed to do so. Because of the company’s demonstrated financial stability,
dealers small and large are confident in Flexsteel’s ability to meet their needs.

quality, and dependability. The Flexsteel brand is also respected in the
recreational vehicle industry, where consumers link the name to quality and
comfort and where dealers proudly highlight the brand on their captain
chairs and in their advertising.

Quality Time: Residential Group
Perhaps consumers decided to hunker down and wait out these recessionary
times, comfortably seated, watching their flat screen TVs. Maybe consumers
who were worried about their jobs wanted a cozy, comfortable place to relax
and reduce stress when they got home. Others wanted to sit outside and enjoy
their backyard.

Whatever the reason, we are delighted to report that consumers were buying
more of our recliners, motion, fabric and leather stationary furniture, RTA

in many cases better than forecasted. Also gaining strength was custom-order
fabric furniture — the type of furniture that made Flexsteel famous and a
tried-and-true business model for us.

One of our merchandising strategies that has yielded positive results is to
expand successful groups. For example, if a recliner style sells well, we will
consider building a motion group around it. Similarly, a popular stationary
group (sofa, loveseat, chair, ottoman, etc.) might signal the development of
a recliner, conversation sofa, or sectional.

We experienced strong sales growth in fiscal 2010 from our Wynwood division,
which offers a complete array of case good categories for every room in
the house, including beautiful bedroom suites, gorgeous dining rooms,
home entertainment solutions, and functional home office furniture.

1917 Frank Bertsch buys out his Grau-Curtis partners to own the company outright. The
check for $41,000 remains in Flexsteel’s vault. His grandchildren and great grandchildren
are in key positions in today’s Flexsteel Industries, Inc., and on its Board of Directors.

1936 The company moves to its current headquarters location in
Dubuque, Iowa. One of the furniture industry’s first conveyor belt
assembly lines is installed. Production quadruples in the next decade.

1955 This illustration of a Flexsteel
spring demonstration becomes familiar
to millions of Americans.

1910 More than 20 workers
are employed by the
company to make furniture
completely by hand. Sofa
sleepers are introduced in
the early 1900s.

1918 Swiss inventor E. Werner Schlaprittzi comes to the U.S. with the steel spring he created,
originally used in European railway cars. Grau-Curtis buys a 50 percent interest in the
Minneapolis-based Sanitas Spring Company, which later became the Flexsteel Spring Corp.

Flexsteel | 1

1946 Developed to allow better control
delivery time and quality, Flexsteel’s first
truck of its new fleet hits the highways.
Flexsteel’s current fleet numbers more
than 350 and logs more than
10 million miles annually.

2 | Flexsteel

1960 Flexsteel gives consumers the
modern styles they desire and breaks
new ground in home furnishings design,
including the Palo Verde sectional and
the Thunderbird sofa, circa 1965.

1958 Taking the name of
their famous seat spring,
the company becomes
Flexsteel Industries, Inc.

1965 The company creates the
Vehicle Seating division and
begins manufacturing seats for
Winnebago Industries

Net income for the fiscal year ending June 30, 2010 was a record $10.8
million or $1.61 per share, compared to a net loss of $1.5 million or $0.23
per share in the prior year. The Company’s operating income improved by
$19.8 million in fiscal year 2010 in comparison to the prior year. The Company
benefited from strategies implemented and actions taken during fiscal year
2009 including consolidation of manufacturing operations and workforce
reductions that brought production capacity and fixed overhead more in line
with the current product demand. These factors contributed significantly to gross
margin improvement and selling, general and administrative expense reductions.

Net sales for the fiscal year were $326.5 million compared to $324.2 million
in the prior fiscal year, an increase of 1 percent. For the fiscal year, residential

Time Marches on.
Historically, Flexsteel is a company that often succeeds in the face of adversity,
even as its competitors lose ground. One example was cited above — the
company was able to expand just after the stock market crash of 1929.
Similarly, in 1936, during the Great Depression, Flexsteel expanded again,
moved to its current Dubuque, Iowa, location, and revolutionized its operation
by instituting assembly line production. During a time of high unemployment,
recession, and inflation during the 1970s, Flexsteel invested in a ground-
breaking innovation, the computerized fabric-cutting machine. Additionally,
in 2003, Flexsteel acquired DMI to expand product offerings and establish
an important Asian sourcing operation to support future growth.

American consumers are also confident about Flexsteel. Our brand is recognized
and associated with high quality furniture. One reason for our strong reputation
is our distinctive blue steel seat spring, a tangible symbol of long-lasting
quality and a feature with a great sales story behind it. Developed more than
100 years ago, the sturdy yet comfortable seat spring is clearly visible from
the underside of a Flexsteel upholstered product. Guaranteed for life the
Flexsteel spring is the foundation for a fashionable, durable product.

Wynwood and Home Styles both maintain strong positions in the marketplace
and have attained sales increases that exceeded industry averages.

In the commercial category, Flexsteel Hospitality and DMI office products
continue to build name recognition and are powerfully associated with fashion,

furniture, dining room, and bedroom furniture than last year. Sales were up
in these areas and exceeded expectations. Our market share continues to
expand, as does our dedicated, independent retailer square footage.
Importantly, we are a diverse manufacturer and marketer, with products at
many different price points. Flexsteel provides home furnishings for consumers
in every demographic group and almost all income levels.

For our residential group, major accounts and our dedicated Gallery dealers,
retail stores with merchandised areas designed and dedicated to the display
of Flexsteel products, were credited with the strongest sales numbers. As
mentioned above, sourced leather groups such as Latitudes, recliners and
motion groups, and South Haven, our price-point fabric group, all sold well,

Sonoma, a popular collection of upholstered furniture,
tables and accessories invokes the casual, rustic feel
of the California wine country.

Albany is just one of the many attractive recliners
that have contributed to the sales growth in the motion
furniture segment. Sitting in a Flexsteel recliner is a
great way to relax and unwind.

The Cordoba Collection is a strong component of
Wynwood’s diverse home furnishings offerings. It
features a rich finish, ornate metalwork and hardware,
burl veneers and more, bringing luxury within reach.

Leather furniture continues to be a fashionable and
popular choice with consumers. Our Latitudes line
offers affordability as well as style; the Belvedere
group is a perennial best-seller.

Home Styles recently expanded its broad selection
of products to successfully include outdoor furniture.
Well-designed and high quality, this line was eagerly
embraced by retailers and consumers alike.

The Oxmoor Collection, by DMI Office, showcases
traditional design elements while featuring many
functional and technology-ready elements such
as discreet cable access points.

net sales were $246.0 million compared to $230.7 million for the prior fiscal
year, an increase of 7 percent. Commercial net sales were $80.5 million for
the year ended June 30, 2010, a decrease of 14 percent from net sales of
$93.5 million for the year ended June 30, 2009.

Although our overall sales increase was very modest, we believe that our
residential sales increase reflects gains in market share. Our commercial sales
decreases are in line with industry-wide declines and would indicate that we
have maintained our market share during this difficult period.

We asked our management team and all of our associates to respond to the
challenges that we faced in fiscal 2009. Their efforts significantly and favorably
impacted our operations. Their role was critical to achieving record levels of
operating income for fiscal year 2010.

Visionary leadership, coupled with the right amount of calculated risk, has
resulted in Flexsteel’s success, decade after decade. Throughout it all, Flexsteel
has maintained fiscal responsibility, resulting in solid financial strength.

Regardless of current economic conditions, Flexsteel remains in solid standing
with its customers. Both dealers and consumers respect our company not only
for its longevity but also for its quality products and quality people. Throughout
the years, our strong, long-term customer relationships have provided a solid
foundation and will be an important cornerstone in years to come. Our dealers
trust Flexsteel to consistently deliver quality products every time. We are
committed to do so. Because of the company’s demonstrated financial stability,
dealers small and large are confident in Flexsteel’s ability to meet their needs.

quality, and dependability. The Flexsteel brand is also respected in the
recreational vehicle industry, where consumers link the name to quality and
comfort and where dealers proudly highlight the brand on their captain
chairs and in their advertising.

Quality Time: Residential Group
Perhaps consumers decided to hunker down and wait out these recessionary
times, comfortably seated, watching their flat screen TVs. Maybe consumers
who were worried about their jobs wanted a cozy, comfortable place to relax
and reduce stress when they got home. Others wanted to sit outside and enjoy
their backyard.

Whatever the reason, we are delighted to report that consumers were buying
more of our recliners, motion, fabric and leather stationary furniture, RTA

in many cases better than forecasted. Also gaining strength was custom-order
fabric furniture — the type of furniture that made Flexsteel famous and a
tried-and-true business model for us.

One of our merchandising strategies that has yielded positive results is to
expand successful groups. For example, if a recliner style sells well, we will
consider building a motion group around it. Similarly, a popular stationary
group (sofa, loveseat, chair, ottoman, etc.) might signal the development of
a recliner, conversation sofa, or sectional.

We experienced strong sales growth in fiscal 2010 from our Wynwood division,
which offers a complete array of case good categories for every room in
the house, including beautiful bedroom suites, gorgeous dining rooms,
home entertainment solutions, and functional home office furniture.

1917 Frank Bertsch buys out his Grau-Curtis partners to own the company outright. The
check for $41,000 remains in Flexsteel’s vault. His grandchildren and great grandchildren
are in key positions in today’s Flexsteel Industries, Inc., and on its Board of Directors.

1936 The company moves to its current headquarters location in
Dubuque, Iowa. One of the furniture industry’s first conveyor belt
assembly lines is installed. Production quadruples in the next decade.

1955 This illustration of a Flexsteel
spring demonstration becomes familiar
to millions of Americans.

1910 More than 20 workers
are employed by the
company to make furniture
completely by hand. Sofa
sleepers are introduced in
the early 1900s.

1918 Swiss inventor E. Werner Schlaprittzi comes to the U.S. with the steel spring he created,
originally used in European railway cars. Grau-Curtis buys a 50 percent interest in the
Minneapolis-based Sanitas Spring Company, which later became the Flexsteel Spring Corp.

Flexsteel | 1

1946 Developed to allow better control
delivery time and quality, Flexsteel’s first
truck of its new fleet hits the highways.
Flexsteel’s current fleet numbers more
than 350 and logs more than
10 million miles annually.

2 | Flexsteel

1960 Flexsteel gives consumers the
modern styles they desire and breaks
new ground in home furnishings design,
including the Palo Verde sectional and
the Thunderbird sofa, circa 1965.

1958 Taking the name of
their famous seat spring,
the company becomes
Flexsteel Industries, Inc.

1965 The company creates the
Vehicle Seating division and
begins manufacturing seats for
Winnebago Industries

Technology helps guide sales in residential home furnishings. Advanced dealer
communication is possible, through our confidential and well-utilized “back
room” website. There, our retailers can review price lists, access advertising
information and online forms, check product availability and much more.

Our involvement with RTA furniture via Home Styles is paying off handsomely.
Home Styles offers stylish, desirable, priced-right products. Marketed to online
retailers like Target.com, CSNStores.com, CyMax.com and JCPenney.com,
Home Styles pieces are shipped directly to consumers who easily assemble the
furniture at home. Top sellers include newly introduced outdoor dining sets,
functional kitchen islands, entertainment credenzas, and much more. Home
Styles’ sales were brisk in fiscal 2010 and trends indicate future success as well.

federal government. Strong sales were also realized at local and state government
levels. We anticipate these trends will continue into fiscal year 2011.

In hospitality, the restriction of available commercial credit has significantly
hampered hotel development around the country. New construction slowed
dramatically in fiscal 2010. In addition, hotels experienced lower occupancy
rates and decreased revenue as Americans traveled less often. However, once
credit becomes more readily accessed, pent-up demand should push sales in
the future as existing hotels are renovated and planned hotels are built. In the
meantime, to facilitate stronger revenues, Flexsteel developed the Suite Dreams
promotion, offering value-engineered living room groups and sofa sleepers.

When the economy recovers, we anticipate motorhomes will make a come-
back led by smaller, more fuel-efficient units. In the meantime, we continue
to research and develop new products, seating packages, and more convenience
options, such as cup-holders, heated and cooled seats, and power recliners.

Time Travel to Tomorrow.
As a visionary company, there are two areas in which Flexsteel has always
excelled: early adoption of new technologies to streamline operations and
company-wide implementation of environmentally sound policies and
procedures. This past behavior bodes well for the future of Flexsteel, its
facilities, and related communities.

Flexsteel and DMI were the first AHFA member companies to implement the
EFEC program at a commercial plant, the Starkville, Mississippi. seating factory.
EFEC programs were also put in place at Flexsteel’s plant and corporate
office in Dubuque, Iowa; plants in Riverside, California; Dublin, Georgia;
and Harrison, Arkansas; and at the DMI corporate office in Louisville, Kentucky,
and at a DMI plant and warehouse in Huntingburg, Indiana. This represents
the largest number of separate facilities of a single company to complete
the EFEC program simultaneously.

We are dedicated to preserving our resources and enhancing our environment.
Both Flexsteel and DMI pledge to reduce, reuse, and recycle whenever possible.

Attractive and comfortable task chairs such as this
one, used in offices, conference rooms, and hotel
suites, are part of Flexsteel Hospitality’s wide array
of seating choices.

Commercial furniture must be both beautiful and
durable. These hard-working, stylish chairs combine
sophistication and whimsy to provide comfort and
visual interest in the workplace.

Flexsteel Hospitality’s tables and chairs make the
space—whether it’s a restaurant, ballroom, or
meeting facility. Graceful design and high quality
construction allow Flexsteel to be an industry leader.

Time Management: Commercial Group
While this was not a banner year for sales of our commercial products, there
were bright spots.

One such area, although a small part, is senior living, which has been less
impacted by the credit crisis. As “baby boomers” age and retire, there will be
continued demand for these types of facilities and products. Fashionable, high
quality furnishings are usually part of the package designed to attract affluent
baby boomers to a particular senior living development. And our commercial
styles fit the bill.

Flexsteel and DMI’s U.S. General Services Administration (GSA) contacts, which
provide products for federal buildings across the country, are also healthy and
benefited from the stimulus package spending offered this fiscal year by the

Another product segment negatively impacted by the lack of available credit
for both dealers and consumers is the recreational vehicle group. Unfortunately,
consumers were reluctant to take on additional debt, even if they could get
credit, and dealers were unable to secure credit to fully stock their showrooms.
The good news was that existing inventory has now been sold. Prices are stable.
We look forward to sales growth opportunities in this product category during
fiscal 2011.

Also on the bright side, motorhome and towable business came back soon-
er than projected although those sales have now leveled off a bit. Best-sell-
ers were driver and passenger seats. Also popular are residential looks for
motorhomes, softer and more comfortable with multiple seating surfaces.
Booth-type dining areas, with built-in storage and sleep areas are also in vogue.

Global Electric Motorcars (GEM) lead the way in parks,
resort communities, and planned neighborhoods as
an excellent, “green” way to move people from one
place to another. Comfortable seating by Flexsteel
helps riders relax and enjoy the ride.

Enterprise Rental Car's "Ride Share" Group has chosen
Flexsteel for their conversion vehicle rental program in
Southern California. These Ford vans feature individual
Flexsteel reclining passenger seats that provide comfort
during long commutes.

Jayco's high end Class A Diesel "Aspire" Motorhome
features Flexsteel's finest seating interiors. Shown
in the living area, is our contemporary sofa sleeper
featuring curved back and seat fronts, and a full-
size bed unit with an eight-inch thick air mattress.

As we enter the second decade of the 21st century, we are poised to weather
any adverse economic conditions, while safeguarding the environment and
saving energy at the same time.
In November 2009, we began the American Home Furnishings Association’s
(AHFA) Sustainable by Design program, the second section of its two-tier
environmental program. The first tier, Enhancing Furniture Environment
Culture (EFEC) was successfully completed in August 2009.

Flexsteel and DMI are fully committed to achieving comprehensive energy
efficiency. (In fact, by December 31, 2009, we had saved 2.5 million pounds
of waste from going to landfills and cut 4.2 million kilowatt hours from our
energy usage.) To achieve Sustainable by Design status, we must continue
recycling, waste minimization, and energy conservation efforts and enhance
our social performance, global climate change and supply chain management
and minimize our environmental footprint.

As we enter our 118th year of business, Flexsteel Industries, Inc. continues
to grow, expand, and prosper. Through the outstanding leadership of our
management team and Board of Directors, the dedication of our hardworking
associates, the confidence of our many long-term shareholders, and the
support of our loyal customers and valued vendors, we will resolutely maintain
our position in the marketplace. We are standing the test of time.

Ronald J. Klosterman
President and Chief Executive Officer

L. Bruce Boylen
Chairman of the Board

By the end of the 1970s, Flexsteel is
completely outfitting many thousands of
RVs with seating and sleeping packages.

1984 Professionally decorated, lighted and accessorized by Flexsteel’s
design staff, the first Flexsteel Total Concept Gallery opens.

1996 Introduced the first occasional
table groups from the Philippines.

2003 To develop new markets and establish an
international production presence, Flexsteel
acquires successful DMI and adds Wynwood,
Home Styles, and DMI Office

1969 Flexsteel stock is
publicly traded for the
first time on the OTC
Exchange as FLX.

1974 A computer-driven Gerber
cutting system is installed at
Flexsteel’s Dubuque plant, revo-
lutionizing upholstery production.

1984 The company launches the Commercial
Seating division with a national sales force
and exciting new product lines.

Flexsteel | 3

4 | Flexsteel

2010 Diversified, strong, and vital, Flexsteel Industries forges into the future with a respected
brand name, innovative leaders, dedicated associates, and many loyal customers.

Technology helps guide sales in residential home furnishings. Advanced dealer
communication is possible, through our confidential and well-utilized “back
room” website. There, our retailers can review price lists, access advertising
information and online forms, check product availability and much more.

Our involvement with RTA furniture via Home Styles is paying off handsomely.
Home Styles offers stylish, desirable, priced-right products. Marketed to online
retailers like Target.com, CSNStores.com, CyMax.com and JCPenney.com,
Home Styles pieces are shipped directly to consumers who easily assemble the
furniture at home. Top sellers include newly introduced outdoor dining sets,
functional kitchen islands, entertainment credenzas, and much more. Home
Styles’ sales were brisk in fiscal 2010 and trends indicate future success as well.

federal government. Strong sales were also realized at local and state government
levels. We anticipate these trends will continue into fiscal year 2011.

In hospitality, the restriction of available commercial credit has significantly
hampered hotel development around the country. New construction slowed
dramatically in fiscal 2010. In addition, hotels experienced lower occupancy
rates and decreased revenue as Americans traveled less often. However, once
credit becomes more readily accessed, pent-up demand should push sales in
the future as existing hotels are renovated and planned hotels are built. In the
meantime, to facilitate stronger revenues, Flexsteel developed the Suite Dreams
promotion, offering value-engineered living room groups and sofa sleepers.

When the economy recovers, we anticipate motorhomes will make a come-
back led by smaller, more fuel-efficient units. In the meantime, we continue
to research and develop new products, seating packages, and more convenience
options, such as cup-holders, heated and cooled seats, and power recliners.

Time Travel to Tomorrow.
As a visionary company, there are two areas in which Flexsteel has always
excelled: early adoption of new technologies to streamline operations and
company-wide implementation of environmentally sound policies and
procedures. This past behavior bodes well for the future of Flexsteel, its
facilities, and related communities.

Flexsteel and DMI were the first AHFA member companies to implement the
EFEC program at a commercial plant, the Starkville, Mississippi. seating factory.
EFEC programs were also put in place at Flexsteel’s plant and corporate
office in Dubuque, Iowa; plants in Riverside, California; Dublin, Georgia;
and Harrison, Arkansas; and at the DMI corporate office in Louisville, Kentucky,
and at a DMI plant and warehouse in Huntingburg, Indiana. This represents
the largest number of separate facilities of a single company to complete
the EFEC program simultaneously.

We are dedicated to preserving our resources and enhancing our environment.
Both Flexsteel and DMI pledge to reduce, reuse, and recycle whenever possible.

Attractive and comfortable task chairs such as this
one, used in offices, conference rooms, and hotel
suites, are part of Flexsteel Hospitality’s wide array
of seating choices.

Commercial furniture must be both beautiful and
durable. These hard-working, stylish chairs combine
sophistication and whimsy to provide comfort and
visual interest in the workplace.

Flexsteel Hospitality’s tables and chairs make the
space—whether it’s a restaurant, ballroom, or
meeting facility. Graceful design and high quality
construction allow Flexsteel to be an industry leader.

Time Management: Commercial Group
While this was not a banner year for sales of our commercial products, there
were bright spots.

One such area, although a small part, is senior living, which has been less
impacted by the credit crisis. As “baby boomers” age and retire, there will be
continued demand for these types of facilities and products. Fashionable, high
quality furnishings are usually part of the package designed to attract affluent
baby boomers to a particular senior living development. And our commercial
styles fit the bill.

Flexsteel and DMI’s U.S. General Services Administration (GSA) contacts, which
provide products for federal buildings across the country, are also healthy and
benefited from the stimulus package spending offered this fiscal year by the

Another product segment negatively impacted by the lack of available credit
for both dealers and consumers is the recreational vehicle group. Unfortunately,
consumers were reluctant to take on additional debt, even if they could get
credit, and dealers were unable to secure credit to fully stock their showrooms.
The good news was that existing inventory has now been sold. Prices are stable.
We look forward to sales growth opportunities in this product category during
fiscal 2011.

Also on the bright side, motorhome and towable business came back soon-
er than projected although those sales have now leveled off a bit. Best-sell-
ers were driver and passenger seats. Also popular are residential looks for
motorhomes, softer and more comfortable with multiple seating surfaces.
Booth-type dining areas, with built-in storage and sleep areas are also in vogue.

Global Electric Motorcars (GEM) lead the way in parks,
resort communities, and planned neighborhoods as
an excellent, “green” way to move people from one
place to another. Comfortable seating by Flexsteel
helps riders relax and enjoy the ride.

Enterprise Rental Car's "Ride Share" Group has chosen
Flexsteel for their conversion vehicle rental program in
Southern California. These Ford vans feature individual
Flexsteel reclining passenger seats that provide comfort
during long commutes.

Jayco's high end Class A Diesel "Aspire" Motorhome
features Flexsteel's finest seating interiors. Shown
in the living area, is our contemporary sofa sleeper
featuring curved back and seat fronts, and a full-
size bed unit with an eight-inch thick air mattress.

As we enter the second decade of the 21st century, we are poised to weather
any adverse economic conditions, while safeguarding the environment and
saving energy at the same time.
In November 2009, we began the American Home Furnishings Association’s
(AHFA) Sustainable by Design program, the second section of its two-tier
environmental program. The first tier, Enhancing Furniture Environment
Culture (EFEC) was successfully completed in August 2009.

Flexsteel and DMI are fully committed to achieving comprehensive energy
efficiency. (In fact, by December 31, 2009, we had saved 2.5 million pounds
of waste from going to landfills and cut 4.2 million kilowatt hours from our
energy usage.) To achieve Sustainable by Design status, we must continue
recycling, waste minimization, and energy conservation efforts and enhance
our social performance, global climate change and supply chain management
and minimize our environmental footprint.

As we enter our 118th year of business, Flexsteel Industries, Inc. continues
to grow, expand, and prosper. Through the outstanding leadership of our
management team and Board of Directors, the dedication of our hardworking
associates, the confidence of our many long-term shareholders, and the
support of our loyal customers and valued vendors, we will resolutely maintain
our position in the marketplace. We are standing the test of time.

Ronald J. Klosterman
President and Chief Executive Officer

L. Bruce Boylen
Chairman of the Board

By the end of the 1970s, Flexsteel is
completely outfitting many thousands of
RVs with seating and sleeping packages.

1984 Professionally decorated, lighted and accessorized by Flexsteel’s
design staff, the first Flexsteel Total Concept Gallery opens.

1996 Introduced the first occasional
table groups from the Philippines.

2003 To develop new markets and establish an
international production presence, Flexsteel
acquires successful DMI and adds Wynwood,
Home Styles, and DMI Office

1969 Flexsteel stock is
publicly traded for the
first time on the OTC
Exchange as FLX.

1974 A computer-driven Gerber
cutting system is installed at
Flexsteel’s Dubuque plant, revo-
lutionizing upholstery production.

1984 The company launches the Commercial
Seating division with a national sales force
and exciting new product lines.

Flexsteel | 3

4 | Flexsteel

2010 Diversified, strong, and vital, Flexsteel Industries forges into the future with a respected
brand name, innovative leaders, dedicated associates, and many loyal customers.

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

Form 10-K 

[  ] Annual Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 
For the fiscal year ended June 30, 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 0-5151 
_______________________________________________ 
FLEXSTEEL INDUSTRIES, INC. 
(Exact name of registrant as specified in its charter) 

Minnesota                                                             42-0442319 

(State or other jurisdiction of incorporation or organization) 

      3400 Jackson Street, Dubuque, Iowa        
(Address of principal executive offices) 

(I.R.S. Employer Identification No.) 
          52004-0877 
               (Zip Code) 
(563) 556-7730 
_______________________________________________ 
Securities registered pursuant to Section 12(b) of the Act:  

 Registrant’s telephone number, including area code:  

Title of each class 
Common Stock, $1.00 Par Value 

Name of each exchange on which registered 
The NASDAQ Stock Market LLC 

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

Indicate by check mark whether the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.  
Yes [  ]    No []  

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 [   ]    No []  

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 that the registrant was required to file such reports), and (2) has been subject to such filing requirements for 
the past 90 days.     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 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 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 
definitions of “large accelerated filer”, “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act (check one). 
X 
Large accelerated filer  

 Smaller reporting company  

  Non-accelerated filer  

Accelerated filer  

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).     Yes [  ]    No [ ] 

The aggregate market value of the voting stock held by non-affiliates, computed by reference to the last sales price on December 31, 2009 (which was the last 
business day of the registrant’s most recently completed second quarter) was $42,346,870. 

Indicate the number of shares outstanding of each of the registrant’s classes of Common Stock, as of the latest practicable date.  6,645,532 Common Shares ($1 
par value) as of August 18, 2010. 

DOCUMENTS INCORPORATED BY REFERENCE 
In Part III, portions of the registrant’s 2010 Proxy Statement to be filed with the Securities and Exchange Commission within 120 days of the Registrant’s fiscal 
year end. 

1 

 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
  
 
 
 
PART I 

Cautionary Statement Relevant to Forward-Looking Information for the Purpose of “Safe Harbor” 
Provisions of the Private Securities Litigation Reform Act of 1995 

The Company and its representatives may from time to time make written or oral forward-looking statements with 

respect to long-term goals or anticipated results of the Company, including statements contained in the Company’s filings with 
the Securities and Exchange Commission and in its reports to stockholders. 

Statements, including those in this Annual Report on Form 10-K, which are not historical or current facts, are “forward-
looking statements” made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995.  There 
are certain  important factors  that could  cause our results  to differ materially from those anticipated by some of the  statements 
made herein.  Investors are cautioned that all forward-looking statements involve risk and uncertainty.  Some of the factors that 
could  affect  results  are  the  cyclical  nature  of  the  furniture  industry,  the  effectiveness  of  new  product  introductions  and 
distribution channels, the product mix of sales, pricing pressures, the cost of raw materials and fuel, foreign currency valuations, 
actions  by  governments  including  laws,  regulations,  taxes  and  tariffs,  inflation,  the  amount  of  sales  generated  and  the  profit 
margins thereon, competition (both foreign and domestic), changes in interest rates, credit exposure with customers and general 
economic conditions.  For further information regarding these risks and uncertainties, see the “Risk Factors” section in Item 1A 
of this Annual Report on Form 10-K. 

The Company specifically declines to undertake any obligation to publicly revise any forward-looking statements that 
have been made to reflect events or circumstances after the date of such statements or to reflect the occurrence of anticipated or 
unanticipated events. 

Item 1.  

Business 

General 

Flexsteel  Industries,  Inc.  and  Subsidiaries  (the  “Company”)  was  incorporated  in  1929  and  is  one  of  the  oldest  and 
largest manufacturers, importers and marketers of residential and commercial upholstered and wooden furniture products in the 
country.  Product offerings include a wide variety of upholstered and wood furniture such as sofas, loveseats, chairs, reclining 
and  rocker-reclining  chairs,  swivel  rockers,  sofa  beds,  convertible  bedding  units,  occasional  tables,  desks,  dining  tables  and 
chairs  and  bedroom  furniture.    The  Company’s  products  are  intended  for  use  in  home,  office,  hotel  and  other  commercial 
applications.  Featured as a basic component in most of the upholstered furniture is a unique steel drop-in seat spring from which 
our  name  “Flexsteel”  is  derived.    The  Company  distributes  its  products  throughout  the  United  States  through  the  Company’s 
sales  force  and  various  independent  representatives.    The  Company’s  products  are  also  sold  to  several  national  and  regional 
chains, some of which sell on a private label basis. No single customer accounted for more than 10% of net sales. 

The Company has one active wholly-owned subsidiary: DMI Furniture, Inc. (“DMI”), which is a Louisville, Kentucky-
based, manufacturer, importer and marketer of residential and commercial office furniture with manufacturing and warehouses 
in  Indiana  and  manufacturing  sources  in  Asia;  DMI’s  divisions  are  WYNWOOD,  Homestyles  and  DMI  Commercial  Office 
Furniture.   

The  Company  operates  in  one  reportable  operating  segment,  furniture  products.    Our  furniture  products  business 
involves the distribution of manufactured and imported products consisting of a broad line of upholstered and wooden furniture 
for residential and commercial markets.  Set forth below is information for the past three fiscal years showing the Company’s net 
sales attributable to each of the areas of application (in thousands): 

Residential ........................................  $ 
Commercial  ...................................... 

$ 

Manufacturing and Offshore Sourcing 

FOR THE YEARS ENDED JUNE 30, 
2009 
230,727 
93,431 
324,158 

2008 
258,084 
147,571 
405,655 

2010 
246,041 
80,425 
326,466 

$ 

$ 

$ 

$ 

We  integrate  our  manufactured  products  with  finished  products  acquired  from  offshore  suppliers  who  can  meet  our 
quality  specification  and  scheduling  requirements.    We  will  continue  to  pursue  and  refine  this  blended  strategy,  offering 
customers  manufactured  goods,  products  manufactured  utilizing  imported  component  parts,  and  ready-to-deliver  imported 
products.    The  Company  believes  that  it  best  serves  customers  by  offering  products  from  each  of  these  categories  to  assist 
customers  in  reaching  specific  consumers  with  varied  price  points,  styles  and  product  categories.    This  blended  focus  on 
products allows the Company to provide a wide range of options to satisfy customer requirements.  

2 

 
 
 
 
 
 
 
 
         
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
We  operate  manufacturing  facilities  that  are  located  in  Arkansas,  California,  Georgia,  Indiana,  Iowa,  Mississippi  and 
Juarez,  Mexico.    These  manufacturing  operations  are  integral  to  our  product  offerings  and  distribution  strategy  by  offering 
smaller  and more frequent product runs of  a wider product selection.   We  identify  and eliminate  manufacturing inefficiencies 
and adjust manufacturing schedules on a daily basis to meet customer requirements.  We have established relationships with key 
suppliers to ensure prompt delivery of quality component parts.  Our production includes the use of selected offshore component 
parts to enhance our product quality and value in the marketplace. 

Competition 

The  furniture  industry  is  highly  competitive  and  includes  a  large  number  of  domestic  and  foreign  manufacturers  and 
distributors, none of which dominates the market.  Our competition includes foreign manufacturers, in countries such as China, 
which have lower production costs, and through direct importing by certain large retailers.  The markets in which we compete 
include a large number of relatively small manufacturers; however, certain competitors have substantially greater sales volumes 
and financial resources than we have.  Our products compete based on style, quality, price, delivery, service and durability.  We 
believe  that  our  manufacturing  capabilities,  facility  locations,  commitment  to  customers,  product  quality  and  value  and 
experienced production, marketing and management teams, aided by offshore sourced components and finished product, are our 
competitive advantages.      

Seasonality 

The Company’s business is not considered seasonal.   

Foreign Operations 

The Company makes minimal export sales.  At June 30, 2010, the Company had approximately 80 employees located 

in Asia to inspect and coordinate the delivery of purchased products.   

Customer Backlog 

The approximate backlog of customer orders believed to be firm as of the end of the current fiscal year  and the prior 

two fiscal years were as follows (in thousands): 

June 30, 2010 
$ 49,000 

June 30, 2009 
$ 35,200 

June 30, 2008 
$ 45,700 

Raw Materials 

The Company utilizes various types of wood, fabrics, leathers, upholstered filling material, high carbon spring steel, bar 
and wire stock, polyurethane and other raw materials in manufacturing furniture.  While the Company purchases these materials 
from numerous outside suppliers, both domestic and offshore, it is not dependent upon any single source of supply.  The costs of 
certain raw materials fluctuate, but all continue to be readily available. 

Working Capital Practices 

For a discussion of the Company’s working capital practices, see “Liquidity and  Capital  Resources” in Item 7 of this 

Annual Report on Form 10-K.   

Industry Factors 

The Company has exposure to actions by governments, including tariffs, see “Risk Factors” in Item 1A of this Annual 

Report on Form 10-K.   

Government Regulations 

The  Company  is  subject  to  various  local,  state,  and  federal  laws,  regulations  and  agencies  that  affect  businesses 

generally, see “Risk Factors” in Item 1A of this Annual Report on Form 10-K.   

Environmental Matters 

The Company is subject to environmental laws and regulations with respect to product content and industrial waste, see 

“Risk Factors” in Item 1A of this Annual Report on Form 10-K.   

Trademarks and Patents 

The Company owns the American and Canadian improvement patents to its Flexsteel seat spring, as well as patents on 
convertible beds.   The  Company has patents  and owns certain  trademarks  in connection with its furniture products, which are 
due to expire on dates ranging from 2011 to 2028.  The Company does not consider its  trademarks and patents material to its 
business. 

It is not common in the furniture industry to obtain a patent for a furniture design.  If a particular design of a furniture 
manufacturer  is  well  accepted  in  the  marketplace,  it  is  common  for  other  manufacturers  to  imitate  the  same  design  without 

3 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
recourse by the furniture manufacturer who initially introduced the design.  Furniture products are designed by the Company’s 
own  design  staff  and  through  the  services  of  independent  designers.    New  models  and  designs  of  furniture,  as  well  as  new 
fabrics, are introduced continuously.  In the last three fiscal years, these design activities involved the following expenditures (in 
thousands): 

Fiscal Year Ended June 30, 
 2010 
 2009 
 2008 

Expenditures 

                $2,040 
                $2,680 
                $3,130 

Employees 

The  Company  had  1,400  employees  as  of  June  30,  2010  including  300  employees  that  are  covered  by  collective 

bargaining agreements.  Management believes it has good relations with employees. 

Website and Available Information 

Our website is located at www.flexsteel.com.  Information on the website does not constitute part of this Annual Report 

on Form 10-K. 

A  copy  of  the  Company’s  Annual  Report  on  Form  10-K,  as  filed  with  the  Securities  and  Exchange  Commission 
(“SEC”),  other  SEC  reports  filed  or  furnished  and  our  Guidelines  for  Business  Conduct  are  available,  without  charge,  on  the 
Company’s website at www.flexsteel.com or by writing to the Office of the Secretary, Flexsteel Industries, Inc., P. O. Box 877, 
Dubuque, IA  52004-0877.  

Item 1A.  Risk Factors 

Our  business  is  subject  to  a  variety  of  risks.    You  should  carefully  consider  the  risk  factors  detailed  below  in 
conjunction  with  the  other  information  contained  in  this  Annual  Report  on  Form  10-K.    Should  any  of  these  risks  actually 
materialize, our business, financial condition, and future prospects could be negatively  impacted.  These risks  are not the only 
ones we face.  There may be additional factors that are presently unknown to us or that we currently believe to be immaterial that 
could affect our business.  

We may lose market share due to competition, which would decrease our future sales and earnings. 

The  furniture  industry  is  very  competitive  and  fragmented.    We  compete  with  many  domestic  and  foreign 
manufacturers  and  distributors.    Some  competitors  have  greater  financial  resources  than  we  have  and  some  often  offer 
extensively  advertised,  well-recognized,  branded  products.    Foreign  producers  typically  have  lower  selling  prices  due  to  their 
lower  operating  costs.    As  a  result,  we  may  not  be  able  to  maintain  or  raise  the  prices  of  our  products  in  response  to  such 
competitive  pressures  or  increasing  costs.    Also,  due  to  the  large  number  of  competitors  and  their  wide  range  of  product 
offerings, we may not be able to differentiate our products (through styling, finish and other construction techniques) from those 
of our competitors.  Large retail furniture dealers have the ability to obtain offshore sourcing on their own.  As a result, we are 
continually subject to the risk of losing market share, which may lower our sales and earnings. 

Our offshore capabilities provide flexibility in product offerings and pricing to meet competitive pressures, but 

this approach may adversely affect our ability to service customers, which could lower future sales and earnings. 

We  acquire  a  portion  of  our  finished  goods  and  components  used  in  our  manufacturing  operations  from  foreign 
vendors. These vendors are located primarily in Southeast Asia. The delivery of goods from these vendors may be delayed for 
reasons  not  typically  encountered  with  U.S.  suppliers  including  shipment  delays  caused  by  customs,  labor  issues,  changes  in 
political,  economic  and  social  conditions,  laws  and  regulations.  This  could  make  it  more  difficult  to  service  our  customers 
resulting in lower sales and earnings.  

If  we  experience  the  loss  of  large  customers  through  business  failures  (or  for  other  reasons)  or  any  extended 

business interruptions at our manufacturing facilities, this could decrease our future sales and earnings.  

Although  we  have  no  customers  that  individually  represent  10%  or  more  of  our  net  sales,  the  possibility  of  business 
failures by, or the loss of, large customers could decrease our future sales and earnings.  Lost sales may be difficult to replace 
and  any  amounts  owed  to  us  may  become  uncollectible.    Our  inability  to  fill  customer  orders  during  an  extended  business 
interruption could negatively impact existing customer relationships resulting in market share decreases.  

At  times  it  is  necessary  we  discontinue  certain  relationships  with  customers  who  do  not  meet  our  growth,  credit  or 
profitability standards.  Until realignment is established, there can be a decrease in near-term sales and earnings.  We continually 
review relationships with our customers and future realignments are possible based upon such ongoing reviews.  

4 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Our  failure  to  anticipate  or  respond  to  changes  in  consumer  tastes  and  fashions  in  a  timely  manner  could 

adversely affect our business and decrease our sales and earnings. 

Furniture  is  a  styled  product  and  is  subject  to  rapidly  changing  consumer  trends  and  tastes  and  is  highly  fashion 
oriented, and if we are not able to acquire sufficient fabric variety, or if we are unable to predict or respond to changes in fashion 
trends, we may lose sales and have to sell excess inventory at reduced prices. 

If  we  experience  fluctuations  in  the  price,  availability  and  quality  of  raw  materials,  this  could  cause 
manufacturing delays, adversely affect our ability to provide goods to our customers and increase our costs, any of which 
could decrease our sales and earnings.  

We  use  various  types  of  wood,  fabrics,  leathers,  upholstered  filling  material,  high  carbon  spring  steel,  bar  and  wire 
stock  and  other  raw  materials  in  manufacturing  furniture.    Because  we  are  dependent  on  outside  suppliers  for  all  of  our  raw 
material  needs,  we  must  obtain  sufficient  quantities  of  quality  raw  materials  from  our  suppliers  at  acceptable  prices  and  in  a 
timely manner.  We do not utilize long-term supply contracts with our suppliers.  Unfavorable fluctuations in the price, quality 
and availability of these raw materials could negatively affect our ability to meet demands of our customers and have a negative 
impact on product margin.  The inability to meet our customers' demands could result in the loss of future sales, and we may not 
always be able to pass along price increases to our customers due to competitive and marketing pressures.  

Future costs of complying with various laws and regulations may adversely impact future operating results. 

Our business is subject to various laws and regulations, such as the Patient Protection and Affordable Care Act of 2010, 
the Pension Protection Act of 2006, the Lacey Act, as amended in 2008 to cover plants and trees, the Consumer Product Safety 
Improvement  Act  of  2008,  the  Security  and  Accountability  for  Every  (SAFE)  Port  Act  of  2006,  the  Maritime  Transportation 
Security Act of 2002, the Fair and Accurate Credit Transactions Act as well as many others. Partially in response to the financial 
markets crises and the global economic recession, regulatory initiatives have accelerated in the United States and abroad. These 
initiatives  could  have  a  significant  impact  on  our  operations  and  the  cost  to  comply  with  such  laws  and  regulations  could 
adversely impact our financial position, results of operations and cash flows. In addition, failure to comply with such laws and 
regulations, even inadvertently, could produce negative consequences which could adversely impact our operations. 

Terms  of  collective  bargaining  agreements  and  labor  disruptions  could  adversely  impact  our  results  of 

operations. 

We employ approximately 1,400 people, 20% of whom are covered by union contracts.  Where a significant portion of 
our workers are unionized, our ability  to implement productivity  improvements and effect savings with respect  to health care, 
pension  and  other  retirement  costs  is  more  restricted  than  in  many  nonunion  operations  as  a  result  of  various  restrictions 
specified in our collective bargaining agreements.  Terms of collective bargaining  agreements  that prevent us from competing 
effectively could adversely affect our financial condition, results of operations and cash flows.  We are committed to  working 
with those groups to resolve conflicts as they arise.  However, there can be no assurance that these efforts will be successful. 

Due to our participation in three multi-employer pension plans, we may have exposures under those plans that 

could extend beyond what our obligations would be with respect to our employees. 

We participate in, and make periodic contributions to, three multi-employer pension plans that cover 60% of our union 
employees.  Multi-employer pension plans are managed by trustee boards comprised of participating employer and labor union 
representatives,  and  the  employers  participating  in  a  multi-employer  pension  plan  are  jointly  responsible  for  maintaining  the 
plan’s  funding  requirements.  Based  on  the  most  recent  information  available  to  us,  we  believe  that  the  present  value  of 
actuarially accrued liabilities in the multi-employer pension plans substantially exceeds the value of the assets held in trust to pay 
benefits.  As a result of our participation, we could experience greater volatility in our overall pension funding obligations.  Our 
obligations  may  be  impacted  by  the  funded  status  of  the  plans,  the  plans’  investment  performance,  changes  in  the  participant 
demographics, financial stability of contributing employers and changes in actuarial assumptions.  Proposed changes in generally 
accepted accounting principles could result in a requirement to record a portion of the multi-employer plan’s funded status as a 
liability in our financial statements. 

5 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
We  are,  and  may  in  the  future  be,  a  party  to  legal  proceedings  and  claims,  including  those  involving  product 
liability  or  environmental  matters,  some  of  which  claim  significant  damages  and  could  adversely  affect  our  business, 
operating results and financial condition. 

We face the business risk of exposure to product liability claims in the event that the use of any of our products results 
in personal injury or property damage.  In the event any of our products prove to be defective, we may be required to recall or 
redesign such products.  We maintain insurance against product liability claims, but there can be no assurance such coverage will 
continue to be available on terms acceptable to us or that such coverage will be adequate for liabilities actually incurred.  

Given the inherent uncertainty of litigation, we can offer no assurance future litigation will not have a material adverse 
impact on our business, operating results or financial condition.  We are also subject to various laws and regulations relating to 
environmental protection and the discharge of materials into the environment and we could incur substantial costs as a result of 
the noncompliance with, or liability for cleanup or other costs or damages under, environmental laws.  

Item 1B.  Unresolved Staff Comments  

None. 

Item 2.  

Properties 

The Company owns the following facilities as of June 30, 2010: 

Location 

Dubuque, Iowa 

Lancaster, Pennsylvania  
Riverside, California 

Dublin, Georgia 
Harrison, Arkansas 
Starkville, Mississippi 
New Paris, Indiana  
Huntingburg, Indiana 

Approximate 

  Size (square feet) 

Principal Operations 

719,000 

  Manufacturing, Distribution and Corporate 

216,000 
236,000 
69,000 
300,000 
221,000 
349,000 
168,000 
612,000 
79,000 

Offices 
  Distribution 
  Manufacturing 
Distribution 
  Manufacturing 
  Manufacturing 
  Manufacturing 
  Held for sale 
  Distribution 

Manufacturing 

The Company leases the following facilities as of June 30, 2010: 

Location 

Vancouver, Washington 
Louisville, Kentucky 
Ferdinand, Indiana 
Juarez, Mexico 

Approximate 

  Size (square feet) 

Principal Operations 

16,000 
15,000 
133,000 
48,000 

  Distribution 
  Administrative Offices 
  Distribution 
  Manufacturing 

The Company’s operating plants are well suited for their manufacturing purposes and have been updated and expanded 
from  time  to  time  as  conditions  warrant.    Management  believes  there  is  adequate  production  and  distribution  capacity  at  the 
Company’s facilities to meet present market demands. 

The Company leases showrooms for displaying its products in the furniture markets in High Point, North Carolina and 

Las Vegas, Nevada.  

Item 3.  

Legal Proceedings 

From time to time, the Company is subject to various legal proceedings, including lawsuits, which arise out of, and are 
incidental  to,  the  conduct  of  the  Company’s  business.    The  Company  does  not  consider  any  of  such  proceedings  that  are 
currently pending, individually or in the aggregate, to be material to its business or likely to result in a material adverse effect on 
its consolidated operating results, financial condition, or cash flows. 

Item 4.   Reserved 

6 

 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART II 

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

Purchases of Equity Securities  

Share Investment Performance 

The following graph is based upon the SIC Code #251 Household Furniture Index as a peer group.  It shows changes 
over the past five-year period in the value of $100 invested in: (1) Flexsteel’s common stock; (2) The NASDAQ Global 
Market; and (3) an industry peer group of the following: Bassett Furniture Ind., Chromcraft Revington Inc., Ethan Allen 
Interiors,  Furniture  Brands  Intl.,  Hooker  Furniture  Corp.,  Kimball  International,  La-Z-Boy  Inc.,  Natuzzi  S.P.A.,  and 
Stanley Furniture Inc.   

Flexsteel 
Peer Group 
NASDAQ 

2005 

100.00 
100.00 
100.00 

2006 

94.34 
106.68 
106.47 

2007 

109.27 
92.86 
128.53 

2008 

88.34 
66.82 
114.15 

2009 

69.02 
33.33 
92.32 

2010 

92.34 
42.16 
107.12 

  The NASDAQ Global Market is the principal market on which the Company’s common stock is traded.   

Sale Price of Common Stock * 

Fiscal 2010 

Fiscal 2009 

Cash Dividends 
Per Share 

High 

Low 

  High 

Low 

  Fiscal 2010 

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

$ 

8.84   $ 

10.34
16.50
15.74

6.64  $ 
7.77 
9.33 
10.75 

12.18   $ 
10.99 
7.96 
9.00 

9.50  $ 
6.68 
5.11 
4.98 

0.05 
0.05 
0.05 
0.05 

  Fiscal 2009 
$ 

0.13 
0.13 
0.05 
0.05 

* Reflects the market price as reported on The NASDAQ Global Market. 

The Company estimates there were approximately 1,450 holders of common stock of the Company as of June 30, 2010.   

There were no repurchases of the Company’s common stock during the quarter ended June 30, 2010. 

7 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 6. 

Selected Financial Data 

The selected financial data presented below should be read in conjunction with the  Company’s consolidated financial 
statements and notes thereto included in Item 8 of this Annual Report on Form 10-K and with “Management’s Discussion and 
Analysis  of  Financial  Condition  and  Results  of  Operations”  included  in  Item  7  of  this  Annual  Report  on  Form  10-K.    The 
selected  consolidated  statement  of  operations  data  of  the  Company  is  derived  from  the  Company’s  consolidated  financial 
statements.  

Five-Year Review 
(Amounts in thousands, except certain ratios 
and per share data) 

2010 

2009 

2008 

2007  

2006  

$ 

1.63 
1.61 

326,466  $ 
251,685 
17,529 
361 
439 
17,451 
6,650 
10,801 

SUMMARY OF OPERATIONS 
   Net sales.............................................................................................. 
   Cost of goods sold.............................................................................. 
   Operating income (loss)..................................................................... 
   Interest and other income .................................................................. 
   Interest expense .................................................................................. 
   Income (loss) before income taxes.................................................... 
   Income tax provision (benefit)   ........................................................ 
   Net income (loss) (1) (2).................................................................... 
   Earnings (loss) per common share:  
      (1) (2) 
      Basic................................................................................................. 
      Diluted ............................................................................................. 
   Cash dividends declared per  
      common share ................................................................................. 
SELECTED DATA AS OF JUNE 30 
   Average common shares outstanding: 
      Basic................................................................................................. 
      Diluted ............................................................................................. 
   Total assets ......................................................................................... 
   Property, plant and equipment, net ................................................... 
   Capital expenditures........................................................................... 
   Long-term debt................................................................................... 
   Working capital (current assets less 
      current liabilities) ............................................................................ 
   Shareholders’ equity .......................................................................... 
SELECTED RATIOS 
   Net income (loss), as a percent of sales ............................................ 
   Current ratio........................................................................................ 
   Return on ending shareholders’ equity ............................................. 
   Average number of employees.......................................................... 

6,608 
6,697 
157,670  $ 
21,614 
1,251 
–      

3.3 
3.9 to 1 
9.2 
1,400 

90,800 
117,612  $ 

0.20 

$ 

$ 

$ 

$ 

$ 

$ 

$ 

324,158 
263,083 
(2,272) 
661 
968 
(2,579) 
(1,070) 
(1,509) 

405,655 
327,165 
7,596 
469 
1,469 
6,596 
2,360 
4,236 

425,400 
344,177 
14,699 
1,277 
1,491 
14,484 
5,150 
9,334 

(0.23) 
(0.23) 

0.64 
0.64 

1.42 
1.42 

0.36 

$ 

0.52 

$ 

0.52 

$ 

426,408 
345,068 
8,561 
775 
1,557 
7,778 
3,060 
4,718 

0.72 
0.72 

0.52 

6,576 
6,576 
150,971  $ 

23,298 
1,203 
–      

6,574 
6,611 
179,906 
26,372 
1,228 
20,811 

$ 

6,568 
6,583 
185,014 
28,168 
10,839 
21,336 

$ 

6,558 
6,577 
184,176 
24,158 
3,411 
21,846 

78,416 

106,998  $ 

100,920 
112,752 

$ 

97,902 
112,679 

95,551 
106,066 

$ 

(0.5) 
3.2 to 1 
(1.4) 
1,600 

1.0 
3.5 to 1 
3.8 
2,140 

2.2 
   3.2 to 1 
   8.3 
2,290 

1.1 
2.9 to 1 
4.5 
2,400 

(1)  Fiscal  2009  net  loss  and  per  share  amounts  reflect  facility  consolidation  and  other  costs  (after  tax)  of  $1.5  million  or  $(0.23)  per 

share. 

(2)  Fiscal  2007  net  income  and  per  share  amounts  reflect  the  net  gain  (after  tax)  on  sale  of  building  of  approximately  $2.5  million  or 
$0.37 per share, the gain on life insurance of $0.6 million or $0.08 per share and the net gain (after tax) on the sale of vacant land of 
approximately $0.2 million or $0.04 per share. 

8 

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

General 

The  following  analysis  of  the  results  of  operations  and  financial  condition  of  the  Company  should  be  read  in 
conjunction with the consolidated financial statements and related notes included elsewhere in this Annual Report on Form 10-
K. 

Critical Accounting Policies 

The discussion and analysis of the Company’s consolidated financial statements and results of operations are based on 
consolidated financial statements prepared in accordance with accounting principles generally accepted in the United States of 
America.    Preparation  of  these  consolidated  financial  statements  requires  the  use  of  estimates  and  judgments  that  affect  the 
reported  results.    The  Company  uses  estimates  based  on  the  best  information  available  in  recording  transactions  and  balances 
resulting from business operations.  Estimates are used for such items as collectibility of trade accounts receivable and inventory 
valuation.  Ultimate results may differ from these estimates under different assumptions or conditions. 

Allowance for doubtful accounts – the Company establishes an allowance for doubtful accounts through review of open 
accounts,  and  historical  collection  and  allowances  amounts.    The  allowance  for  doubtful  accounts  is  intended  to  reduce  trade 
accounts receivable to the amount that reasonably approximates their net realizable fair value due to their short-term nature.  The 
amount ultimately realized from trade  accounts receivable  may differ from  the  amount estimated in  the  consolidated financial 
statements based on collection experience and actual returns and allowances. 

Inventories – the Company values inventory at the lower of cost or market.  A portion of our finished goods inventory 
is made to order and many of our raw material parts are interchangeable between products. Management assesses the inventory 
on hand and if necessary writes down the obsolete or excess inventory to market.   

Revenue  recognition  –  is  upon  delivery  of  product  to  our  customer  and  when  collectibility  is  reasonably  assured.  
Delivery of product to our customer is evidenced through the shipping terms indicating when title and risk of loss is transferred.  
Our ordering process creates persuasive evidence of the sale arrangement and the sales amount is determined.  The delivery of 
the  goods  to  our  customer  completes  the  earnings  process.    Net  sales  consist  of  product  sales  and  related  delivery  charge 
revenue, net of adjustments for returns and allowances.  Shipping and handling costs are included in cost of goods sold. 

Recently Issued Accounting Pronouncements 

See Item 8. Note 1 to the Company’s Consolidated Financial Statements. 

Results of Operations 

The following table has been prepared as an aid in understanding the Company’s results of operations on a comparative 

basis for the fiscal years ended June 30, 2010, 2009 and 2008.  Amounts presented are percentages of the Company’s net sales. 

Net sales ........................................................... 
Cost of goods sold ........................................... 
Gross margin .................................................... 
Selling, general and administrative ................ 
Facility consolidation and other charges ........ 
Operating income (loss)  ................................. 
Other expense, net ........................................... 
Income (loss) before income taxes ................. 
Income tax (provision) benefit ....................... 
Net income (loss) ............................................ 

FOR THE YEARS ENDED JUNE 30, 
2009 
100.0% 
(81.2) 
18.8 
(18.8) 
(0.8) 
(0.8) 
0.0 
(0.8) 
0.3 
 (0.5)% 

2010 
100.0% 
(77.2) 
22.8 
(17.5) 
– 
5.3 
0.0 
5.3 
(2.0) 
 3.3% 

2008 
100.0% 
(80.7) 
19.3 
(17.5) 
– 
1.8 
(0.2) 
1.6 
(0.6) 
1.0% 

9 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Fiscal 2010 Compared to Fiscal 2009 

Net sales for fiscal 2010 were $326.5 million compared to $324.2 million in the prior fiscal year, an increase of 1%.   
Residential net sales were $246.0 million compared to $230.7 million in fiscal 2009, an increase of 7%.  Commercial net sales 
were $80.5 million for fiscal 2010, a decrease of 14% from net sales of $93.5 million for fiscal 2009.    

The Company’s operating income improved by $19.8 million in fiscal year 2010 in comparison to the prior year.  The 
Company  benefited  from  strategies  implemented  and  actions  taken  during  fiscal  year  2009  including  consolidation  of 
manufacturing  operations  and  workforce  reductions  that  brought  production  capacity  and  fixed  overhead  more  in  line  with 
current  product  demand.    During  the  prior  fiscal  year,  the  Company  recorded  pre-tax  charges  of  approximately  $2.6  million 
related to facility consolidation and  employee separation  costs.   Company-wide employment was reduced approximately 30% 
through plant closures and workforce reductions and remains at these reduced levels.  These factors contributed significantly to 
gross margin improvements and selling, general and administrative expense reductions. 

Gross  margin  for  fiscal  year  2010  was  22.8%  compared  to  18.8%  for  the  prior  year  period.  The  gross  margin 
improvements  for  the  year  were  greatly  impacted  by  the  operational  changes  discussed  above.  In  addition,  gross  margin 
improved due to stability in material and product costs and lower ocean freight costs.   

For the fiscal years ended 2010 and 2009, selling, general  and administrative expenses were 17.5%  and 18.8% of net 
sales, respectively.  These percentage improvements are due to the operational changes discussed above, as well as, lower bad 
debt and advertising costs.     

Interest expense decreased $0.6 million to $0.4 million for fiscal year 2010 due to lower borrowings. 

The  effective  tax  rate  for  the  fiscal  year  ended  June  30,  2010  was  38.1%.  The  effective  income  tax  benefit  rate  was 

41.5% for fiscal year 2009 due to losses or low level of earnings in various tax jurisdictions.  

The above factors resulted in net income for the fiscal year ended June 30, 2010 of $10.8 million or $1.61 per share 

compared to a net loss of $1.5 million or $0.23 per share in fiscal 2009.   

All earnings per share amounts are on a diluted basis. 

Fiscal 2009 Compared to Fiscal 2008 

Net sales for the fiscal year ended June 30, 2009 were $324.2 million compared to $405.7 million in the prior fiscal 

year, a decrease of 20.1%.   Residential net sales were $230.7 million compared to $258.1 million in the fiscal year ended June 
30, 2008, a decrease of 10.6%.  Commercial net sales were $93.5 million for the fiscal year ended June 30, 2009, a decrease of 
36.9% from net sales of $147.6 million for the fiscal year ended June 30, 2008.    

We believe that our residential product category has performed reasonably well in relation to our competition.  
However, residential furniture remains a deferrable purchase item and is adversely impacted by tighter consumer credit, higher 
unemployment and low levels of consumer confidence. Within commercial sales, the recreational vehicle industry was the 
hardest hit product category with the initial impact of high fuel costs compounded by credit tightening and lack of consumer 
confidence in the economy as a whole.  Commercial office and hospitality sales held up well early in our fiscal year, but fell 
considerably as the U.S. economy contracted and credit tightened.   

Gross margin for the fiscal years ended June 30, 2009 and 2008 was 18.8% and 19.3%, respectively.  The decrease in 
gross margin percentage for the year is primarily due to an approximate $2.0 million adjustment to realizable value on inventory 
and to a lesser extent to under-utilization of capacity on significantly lower sales volume. These factors were partially offset by a 
LIFO benefit increase of approximately $0.6 million. 

Selling,  general  and  administrative  expenses  were  18.8%  and  17.5%  of  net  sales  for  the  fiscal  years  ended  June  30, 
2009  and  2008,  respectively.    The  percentage  increase  in  selling,  general  and  administrative  costs  is  primarily  due  to  under-
absorption of fixed costs on the lower sales volume and the lag time in reducing advertising and other sales support costs to the 
lower volume. 

The  Company  recorded  $2.6  million  in  facility  consolidation  and  employee  separation  costs  during  fiscal  year  2009. 
These costs related to consolidating manufacturing operations and workforce reductions to bring production capacity in line with 
current and expected demand for the Company’s products. 

Interest expense decreased $0.5 million to $1.0 million for the fiscal year ended June 30, 2009 due to lower borrowings 

and interest rates. 

10 

 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
Although the Company’s full year tax rate is typically in the 35% - 39% range, fiscal year ended June 30, 2009 reflects 
an effective  income  tax benefit rate of 41.5% due to  losses or low level of earnings  in various tax jurisdictions.  The  effective 
income tax expense rate was 35.8% for the fiscal year ended June 30, 2008.  

The  above  factors  resulted  in  net  loss  for  the  fiscal  year  ended  June  30,  2009  of  $1.5  million  or  $0.23  per  share 

compared to net income of $4.2 million or $0.64 per share for the fiscal year ended June 30, 2008.   

All earnings per share amounts are on a diluted basis. 

Liquidity and Capital Resources  

Working capital (current assets less current liabilities) at June 30, 2010 was $90.8 million as compared to $78.4 million 

at June 30, 2009.  Significant changes in working capital from June 30, 2009 to June 30, 2010 included increased cash of $6.6 
million and increased accounts receivable of $4.5 million.  The increase in receivables is primarily related to higher shipment 
volume in the fourth quarter.   

Net cash provided by operating activities was $19.1 million for fiscal year 2010 reflecting net income of $10.8 million, 
working capital changes of $4.4 million and non-cash charges of $3.9 million.   The change in net  cash provided by operating 
activities of $17.3 million in fiscal year 2009 was comprised primarily of reductions in inventory of $11.9 million and accounts 
receivable of $12.5 million partially offset by reductions in accounts payable of $4.8 million.  The Company expects that due to 
the nature of our operations that there will be continuing fluctuations  in accounts receivable, inventory, accounts payable,  and 
cash  flows  from  operations  due  to  the  following:  (i)  we  purchase  inventory  from  overseas  suppliers  with  long  lead  times  and 
depending  on  the  timing  of  the  delivery  of  those  orders,  inventory  levels  can  be  greatly  impacted,  and  (ii)  we  have  various 
customers  that  purchase  large  quantities  of  inventory  periodically  and  the  timing  of  those  purchases  can  significantly  impact 
inventory levels, accounts receivable, accounts payable and short-term borrowings.  As discussed below the Company believes it 
has adequate financing arrangements and access to capital to absorb these fluctuations in operating cash flow.  

Net  cash  used  in  investing  activities  was  $1.6  million  in  fiscal  year  2010  compared  to  cash  provided  by  investing 
activities of $0.4 million in fiscal year 2009.  Net purchases of investments were $0.7 million. Capital expenditures were $1.3 
million for the fiscal year ended 2010.  Depreciation expense was $3.0 million and $3.7 million for the fiscal years ended June 
30,  2010  and  2009,  respectively.  The  Company  expects  that  capital  expenditures  will  be  approximately  $4.0  million  in  fiscal 
year 2011.   

Net  cash  used  in  financing  activities  was  $11.0  million  in  fiscal  year  2010  compared  to  $18.8  million  in  fiscal  year 

2009. Cash from operating activities was used to reduce borrowings by $10.0 million and pay dividends of $1.3 million.  

Management  believes  that  the  Company  has  adequate  cash  and  credit  arrangements  to  meet  its  operating  and  capital 
requirements for fiscal year 2011.  In the opinion of management, the Company’s liquidity and credit resources provide it with 
the ability to react to opportunities as they arise, to pay quarterly dividends to its shareholders, and to purchase productive capital 
assets that enhance safety and improve operations.   

At June 30, 2010, the Company has no long-term debt obligations and therefore, no contractual interest payments are 
included in the  table below.  The following table summarizes the  Company’s contractual obligations  at June 30, 2010 and the 
effect these obligations are expected to have on the Company’s liquidity and cash flow in the future (in thousands):  

Operating lease obligations............................. 

$ 

Total 
5,295 

Less than 
1 Year 
1,730 

$ 

$ 

1 - 3 
Years 
3,400 

3 - 5 
Years 
165 

More than 
5 Years 
–     

$ 

$ 

Contractual  obligations  associated  with  the  Company’s  deferred  compensation  plans  were  excluded  from  the  table 
above  as  the  Company  cannot  predict  when  the  events  that  trigger  payment  will  occur.    Total  accumulated  deferred 
compensation liabilities were $5.1 million at June 30, 2010.  At June 30, 2010 the Company had no capital lease obligations, and 
no  purchase  obligations  for  raw  materials  or  finished  goods.    The  purchase  price  on  all  open  purchase  orders  was  fixed  and 
denominated in U.S. dollars. Additionally, the Company has excluded the tax contingency reserve from the above table, as the 
timing of payments, if any, cannot be reasonably estimated. 

11 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
See Note 6 to the Consolidated Financial Statements of this Annual Report on Form 10-K. 

Financing Arrangements 

Outlook  

We enter the 2011 fiscal year with a strong balance sheet reflecting working capital in excess of $90.0 million and no 
bank borrowings.  We had an increase in sales volume for the current quarter over the prior year quarter, and anticipate modest 
improvement  in  sales  volume  will  continue  in  fiscal  2011.    We  believe  that  we  have  the  necessary  manufacturing  capacity, 
importing capability and fixed cost controls in place to meet current and expected demand for our products.  However, we are 
experiencing  selected  cost  increases  on  various  manufacturing  component  materials  and  increases  on  ocean  freight  rates  in 
comparison to prior year rates. 

Our  residential  product  category  has  performed  well  in  relation  to  our  competition,  and  we  anticipate  continued 
improvement  in  the  residential  sales  category.    However,  residential  furniture  remains  a  highly  deferrable  item  and  can  be 
adversely impacted by factors, such  as,  low levels of consumer  confidence, a depressed market for housing,  limited  consumer 
credit  and  high  unemployment.    Demand  for  our  commercial  product  shipments  fell  considerably  as  the  U.S.  economy 
contracted  and  credit  tightened.    While  we  believe  that  commercial  product  sales  are  at  or  near  the  bottom  of  the  downward 
cycle and should level off, we do not anticipate significant improvements in commercial markets before the second half of fiscal 
year 2011.   

We remain committed to our core strategies, which include a wide range of quality product offerings and price points to 

the residential and commercial markets, combined with a conservative approach to business.  We will maintain our focus on a 
strong balance sheet through emphasis on cash flow and improving profitability.  We believe these core strategies will be in the 
best interest of our shareholders in the longer term.   

Item 7A.  Quantitative and Qualitative Disclosures About Market Risk 

General – Market risk represents the risk of changes in the value of a financial instrument, derivative or non-derivative, 
caused  by  fluctuations  in  interest  rates,  foreign  exchange  rates  and  equity  prices.    As  discussed  below,  management  of  the 
Company does not believe that changes in these factors could cause material fluctuations in the Company’s results of operations 
or  cash  flows.    The  ability  to  import  furniture  products  can  be  adversely  affected  by  political  issues  in  the  countries  where 
suppliers are located, disruptions associated with shipping distances and negotiations with port employees.  Other risks related to 
furniture  product  importation  include  government  imposition  of  regulations  and/or  quotas;  duties  and  taxes  on  imports;  and 
significant  fluctuation  in  the  value  of  the  U.S.  dollar  against  foreign  currencies.    Any  of  these  factors  could  interrupt  supply, 
increase costs and decrease earnings. 

Foreign Currency Risk – During fiscal years 2010, 2009 and 2008, the Company did not have sales, purchases, or other 
expenses  denominated  in  foreign  currencies.    As  such,  the  Company  is  not  exposed  to  market  risk  associated  with  currency 
exchange rates and prices. 

Interest Rate  Risk – The  Company’s primary market risk exposure with regard to financial instruments  is changes  in 

interest rates.  At June 30, 2010, the Company does not have any debt outstanding. 

Tariffs  –  The  Company  has  exposure  to  actions  by  governments,  including  tariffs.    Tariffs  are  a  possibility  on  any 

imported or exported products.   

Inflation – Increased operating costs are reflected in product or services pricing with any limitations on price increases 
determined  by  the  marketplace.    Inflation  or  other  pricing  pressures  could  impact  raw  material  costs,  labor  costs  and  interest 
rates which are important components of costs for the Company and could have an adverse effect on our profitability, especially 
where increases in these costs exceed price increases on finished products.   

Item 8.  

Financial Statements and Supplementary Data 

Report of Independent Registered Public Accounting Firm  ...........................................................................................  
Consolidated Balance Sheets at June 30, 2010 and 2009 .................................................................................................  
Consolidated Statements of Operations for the Years Ended June 30, 2010, 2009 and 2008 .......................................  
Consolidated Statements of Changes in Shareholders’ Equity for the Years Ended June 30, 2010, 2009 and 2008...  
Consolidated Statements of Cash Flows for the Years Ended June 30, 2010, 2009 and 2008 ......................................  
Notes to Consolidated Financial Statements  ....................................................................................................................  

Page(s) 
13 
14 
15 
16 
17 
18 

12 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 

To the Board of Directors and Stockholders of Flexsteel Industries, Inc. 

We have audited the accompanying consolidated balance sheets of Flexsteel Industries, Inc. and subsidiaries (the "Company") as 
of June 30, 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 June 30, 2010. Our audits also included the financial statement schedule listed in the Index at 
Item 15. We also have audited the Company's internal control over financial reporting as of June 30, 2010, based on criteria 
established in Internal Control — Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway 
Commission. The Company's management is responsible for these financial statements and financial statement schedule, 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 Annual Report on Internal Control Over Financial Reporting. 
Our responsibility is to express an opinion on these financial statements and financial statement schedule and an opinion on the 
Company's internal control over financial reporting 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 and whether effective internal control over financial reporting was maintained in all material 
respects. Our audits of the financial statements included examining, on a test basis, evidence supporting the amounts and 
disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, 
and evaluating the overall financial statement presentation. Our audit of internal control over financial reporting 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. Our audits also included 
performing such other procedures as we considered necessary in the circumstances. We believe that our audits provide a 
reasonable basis for our opinions. 

A company's internal control over financial reporting is a process designed by, or under the supervision of, the company's 
principal executive and principal financial officers, or persons performing similar functions, and effected by the company's board 
of directors, management, and other personnel 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 the inherent limitations of internal control over financial reporting, including the possibility of collusion or improper 
management override of controls, material misstatements due to error or fraud may not be prevented or detected on a timely 
basis. Also, projections of any evaluation of the effectiveness of the internal control over financial reporting to future periods are 
subject to the risk that the 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, the consolidated financial statements referred to above present fairly, in all material respects, the financial 
position of Flexsteel Industries, Inc. and subsidiaries as of June 30, 2010 and 2009, and the results of their operations and their 
cash flows for each of the three years in the period ended June 30, 2010, in conformity with accounting principles generally 
accepted in the United States of America. Also, in our opinion, such financial statement schedule, when considered in relation to 
the basic consolidated financial statements taken as a whole, presents fairly, in all material respects, the information set forth 
therein. Also, in our opinion, the Company maintained, in all material respects, effective internal control over financial reporting 
as of June 30, 2010, based on the criteria established in Internal Control — Integrated Framework issued by the Committee of 
Sponsoring Organizations of the Treadway Commission. 

DELOITTE & TOUCHE LLP 
Minneapolis, Minnesota 
August 25, 2010 

13 

 
 
 
 
 
 
 
 
 
 
FLEXSTEEL INDUSTRIES, INC. AND SUBSIDIARIES 
Consolidated Balance Sheets 
(Amounts in thousands, except share and per share data) 

ASSETS 

CURRENT ASSETS: 
  Cash and cash equivalents .............................................................. 
  Trade receivables – less allowance for doubtful 
    accounts: 2010, $2,020; 2009, $1,760 ......................................... 
  Inventories ....................................................................................... 
  Deferred income taxes .................................................................... 
  Other ................................................................................................ 
       Total current assets .................................................................... 
NONCURRENT ASSETS: 
  Property, plant and equipment, net ................................................ 
  Deferred income taxes .................................................................... 
  Other assets...................................................................................... 
             TOTAL................................................................................. 

LIABILITIES AND SHAREHOLDERS’ EQUITY 

CURRENT LIABILITIES: 
  Accounts payable – trade................................................................ 
  Notes payable and current maturities on long-term debt.............. 
  Accrued liabilities: 
    Payroll and related items .............................................................. 
    Insurance........................................................................................ 
    Other .............................................................................................. 
      Total current liabilities................................................................ 
LONG-TERM LIABILITIES: 
  Deferred compensation ................................................................... 
  Other liabilities ................................................................................ 
      Total liabilities ............................................................................ 

COMMITMENTS AND CONTINGENCIES (Note 12) 

SHAREHOLDERS’ EQUITY: 
  Cumulative preferred stock – $50 par value; authorized 60,000 
     shares; outstanding – none 
  Undesignated (subordinated) stock – $1 par value; authorized 
     700,000 shares; outstanding – none 
  Common stock – $1 par value; authorized 15,000,000 shares; 
     outstanding 2010, 6,645,532 shares; 2009, 6,576,373 shares... 
  Additional paid-in capital ............................................................... 
  Retained earnings ............................................................................ 
  Accumulated other comprehensive loss  ....................................... 
       Total shareholders’ equity ......................................................... 
             TOTAL................................................................................. 

JUNE 30, 

2010 

2009 

$ 

8,278 

$ 

35,748 
72,637 
4,050 
1,076 
121,789 

21,614 
3,010 
11,257 
157,670 

10,815 
–      

7,023 
6,192 
6,959 
30,989 

5,096 
3,973 
40,058 

6,646 
5,425 
107,293 
(1,752) 
117,612 
157,670 

$ 

$ 

$ 

$ 

$ 

$ 

1,714 

31,282 
73,844 
3,960 
3,913 
114,713 

23,298 
2,145 
10,815 
150,971 

9,745 
10,000 

4,938 
6,519 
5,095 
36,297 

4,991 
2,685 
43,973 

6,576 
4,370 
97,816 
(1,764) 
106,998 
150,971 

See accompanying Notes to Consolidated Financial Statements. 

14 

 
 
 
 
 
                            
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
FLEXSTEEL INDUSTRIES, INC. AND SUBSIDIARIES 
Consolidated Statements of Operations 
(Amounts in thousands, except per share data) 

FOR THE YEARS ENDED JUNE 30, 
2009 

2008 

2010 

NET SALES .......................................................................................... 
COST OF GOODS SOLD.................................................................... 
GROSS MARGIN................................................................................. 
SELLING, GENERAL AND ADMINISTRATIVE .......................... 
FACILITY CONSOLIDATION AND OTHER CHARGES............. 
OPERATING INCOME (LOSS)  ........................................................ 
OTHER INCOME (EXPENSE): 
  Interest and other income.................................................................... 
  Interest expense ................................................................................... 
           Total............................................................................................ 
INCOME (LOSS) BEFORE INCOME TAXES................................. 
INCOME TAX (PROVISION) BENEFIT ......................................... 
NET INCOME (LOSS)  ....................................................................... 

WEIGHTED AVERAGE NUMBER OF COMMON SHARES 
OUTSTANDING: 
     Basic.................................................................................................. 
     Diluted .............................................................................................. 

EARNINGS (LOSS) PER SHARE OF COMMON STOCK: 
     Basic.................................................................................................. 
     Diluted .............................................................................................. 

CASH DIVIDENDS DECLARED PER COMMON SHARE .......... 

$ 

$ 

$ 
$ 

$ 

326,466 
(251,685) 
74,781 
(57,252) 
–      
17,529 

361 
(439) 
(78) 
17,451 
(6,650) 
10,801 

6,608 
6,697 

1.63 
1.61 

0.20 

$ 

$ 

$ 
$ 

$ 

324,158 
(263,083) 
61,075 
(60,792) 
(2,555) 
(2,272) 

661 
(968) 
(307) 
(2,579) 
1,070 
(1,509) 

6,576 
6,576 

(0.23) 
(0.23) 

0.36 

$ 

$ 

$ 
$ 

$ 

405,655 
(327,165) 
78,490 
(70,894) 
– 
7,596 

469 
(1,469) 
(1,000) 
6,596 
(2,360) 
4,236 

6,574 
6,611 

0.64 
0.64 

0.52 

See accompanying Notes to Consolidated Financial Statements. 

15 

 
  
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
FLEXSTEEL INDUSTRIES, INC. AND SUBSIDIARIES 
Consolidated Statements of Changes in Shareholders’ Equity 
(Amounts in thousands) 

$ 

Balance at July 1, 2007 ..........................  
  Adoption of FIN 48…………... 
  Issuance of common stock:       
      Stock options exercised, net ............  
      401(k) plan shares ............................  
  Unrealized loss on available                 
for sale investments, net of tax ..........  
  Stock-based compensation ..................  
 Interest rate swaps valuation 
     adjustment, net of  tax.......................  
  Minimum pension liability  
     adjustment, net of tax........................  
  Cash dividends declared ......................  
  Net income............................................  
Balance at June 30, 2008 .......................  
  Unrealized loss on available                 
for sale investments, net of tax ..........  
  Stock-based compensation ..................  
  Interest rate swaps valuation 
     adjustment, net of  tax.......................  
  Minimum pension liability   
     adjustment, net of tax........................  
  Cash dividends declared ......................  
  Net loss .................................................  
Balance at June 30, 2009 .......................  
  Issuance of common stock:        
      Stock options exercised, net ............  
  Unrealized loss on available                 
for sale investments, net of tax ..........  

  Long-Term Incentive 
    compensation......................................  
  Stock-based compensation ..................  
  Interest rate swaps valuation 
     adjustment, net of  tax.......................  
  Minimum pension liability   
     adjustment, net of tax........................  
  Cash dividends declared ......................  
  Net income............................................  
Balance at June 30, 2010 .......................  

$ 

Total Par 
Value of 
Common 
Shares ($1 Par) 

Additional 
Paid-In 
Capital 

Accumulated 
Other 

Retained 
Earnings 

  Comprehensive 
(Loss) Income 

Total 

6,570 
–  

$ 

4,013 
– 

$ 

100,985 
(110) 

$ 

1,110 
– 

$ 

112,678 
(110) 

2 
4 

– 
– 

– 

– 
– 
– 
6,576 

– 
– 

– 

– 
– 
– 
6,576 

70 

– 

– 
– 

– 

– 
– 
– 
6,646 

$ 

14 
43 

186 

– 

– 

– 
– 
– 
4,256 

114 

– 

– 

– 
– 
– 
4,370 

274 

– 

– 

510 
271 

– 
– 
– 
5,425 

– 
– 

– 
– 

– 

– 
(3,419) 
4,236 
101,692 

– 
– 

– 

– 
(2,367) 
(1,509) 
97,816 

– 

– 

– 
– 

– 

– 
(1,324) 
10,801 
107,293 

$ 

$ 

– 
– 

– 

– 
– 

(85) 

(273) 

(524) 

228 

(1,022) 
– 

(1) 

(969) 

– 
– 
(1,764) 

39 

– 

– 
– 

177 

(204) 

– 
– 
(1,752) 

16 
47 

(85) 
186 

(273) 

(524) 
(3,419) 
4,236 
112,752 

(1,022) 
114 

(1) 

(969) 
(2,367) 
(1,509) 
106,998 

344 

39 

510 
271 

177 

(204) 
(1,324) 
10,801 
117,612 

$ 

See accompanying Notes to Consolidated Financial Statements. 

16 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
FLEXSTEEL INDUSTRIES, INC. AND SUBSIDIARIES 
Consolidated Statements of Cash Flows 
(Amounts in thousands) 

OPERATING ACTIVITIES: 
Net income (loss) ...........................................................................................   $ 
Adjustments to reconcile net income (loss) to net cash 
  provided by (used in) operating activities: 
  Depreciation .................................................................................................  
  Deferred income taxes .................................................................................  
  Stock-based compensation expense ............................................................  
  Provision for losses on accounts receivable ...............................................  
  Other non-cash, net ......................................................................................  
  Gain on disposition of capital assets ...........................................................  
  Gain on sale of investments.........................................................................  
  Impairment of long-lived assets ..................................................................  
  Changes in operating assets and liabilities: 
    Trade receivables .......................................................................................  
    Inventories ..................................................................................................  
    Other current assets....................................................................................  
    Other assets.................................................................................................  
    Accounts payable – trade...........................................................................  
    Accrued liabilities ......................................................................................  
    Other long-term liabilities .........................................................................  
    Deferred compensation ..............................................................................  
Net cash provided by operating activities.....................................................  

INVESTING ACTIVITIES: 
  Purchases of investments .............................................................................  
  Proceeds from sales of investments ............................................................  
  Proceeds from sale of capital assets ............................................................  
  Capital expenditures.....................................................................................  
Net cash (used in) provided by investing activities .....................................  

FINANCING ACTIVITIES: 
  Proceeds from (repayments of) short-term borrowings, net .....................  
  Repayment of long-term borrowings..........................................................  
  Dividends paid .............................................................................................  
  Proceeds from issuance of common stock .................................................  
Net cash used in financing activities ............................................................  

FOR THE YEARS ENDED JUNE 30, 
2009 

2008 

2010 

10,801 

$ 

(1,509)  $ 

4,236 

2,986 
(963) 
781 
920 
218 
(9) 
–    
–    

(5,386) 
1,207 
2,837 
(18) 
994 
3,618 
1,028 
105 
19,119 

(721) 
359 
34 
(1,251) 
(1,579) 

(10,000) 
–    
(1,320) 
344 
(10,976) 

3,733 
449 
114 
1,240 
14 
(252) 
(462) 
138 

11,261 
11,947 
(781) 
(288) 
(4,849) 
(2,918) 
(178) 
(352) 
17,307 

(520) 
1,460 
676 
(1,203) 
413 

4,857 
(20,811) 
(2,893) 
–        
(18,847) 

4,438 
349 
186 
1,050 
(88) 
(49) 
–      
–      

11,441 
(7,034) 
(655) 
(293) 
(2,188) 
(2,273) 
(198) 
(192) 
8,730 

(632) 
763 
74 
(1,228) 
(1,023) 

(1,913) 
(500) 
(3,415) 
62 
(5,766) 

1,941 
900 
2,841 

Increase (decrease) in cash and cash equivalents ........................................  
Cash and cash equivalents at beginning of year ..........................................  
Cash and cash equivalents at end of year .....................................................  

$ 

6,564 
1,714 
8,278 

$ 

(1,127) 
2,841 
1,714 

$ 

FOR THE YEARS ENDED JUNE 30, 
2009 

2010 

2008 

SUPPLEMENTAL INFORMATION  
CASH PAID DURING THE PERIOD FOR: 
  Interest  .........................................................................................................   $ 
  Income taxes paid (refunded)  .....................................................................   $ 

439 
3,587 

$ 
$ 

979 
$ 
(62)  $ 

1,473 
3,205 

See accompanying Notes to Consolidated Financial Statements. 

17 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
FLEXSTEEL INDUSTRIES, INC. AND SUBSIDIARIES 
Notes to Consolidated Financial Statements 

1.   SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

DESCRIPTION OF BUSINESS – Flexsteel Industries, Inc. and subsidiaries (the “Company”) is one of the oldest and 
largest manufacturers, importers and marketers of residential and commercial upholstered and wooden furniture products 
in the country.  The Company’s furniture products include a broad line of quality upholstered and wooden furniture for 
residential  and  commercial  use.    Product  offerings  include  a  wide  variety  of  upholstered  and  wood  furniture  such  as 
sofas,  loveseats,  chairs,  reclining  and  rocker-reclining  chairs,  swivel  rockers,  sofa  beds,  convertible  bedding  units, 
occasional  tables,  desks,  dining  tables  and  chairs,  bedroom  furniture  and  home  and  commercial  office  furniture.    The 
Company  has  one  active  wholly-owned  subsidiary:    DMI  Furniture,  Inc.  (“DMI”),  which  is  a  Louisville,  Kentucky-
based,  manufacturer,  importer  and  marketer  of  residential  and  commercial  office  furniture  with  manufacturing  and 
warehouses  in  Indiana  and  manufacturing  sources  in  Asia;  DMI’s  divisions  are  WYNWOOD,  Homestyles  and  DMI 
Commercial Office Furniture.   

PRINCIPLES  OF  CONSOLIDATION  –  the  consolidated  financial  statements  include  the  accounts  of  Flexsteel 
Industries, Inc. and its wholly owned subsidiaries.  All intercompany transactions and accounts have been eliminated in 
consolidation.  

USE OF ESTIMATES – the preparation of consolidated financial statements in conformity with accounting principles 
generally accepted in the United States of America requires management to make estimates and assumptions that affect 
the  amounts  reported  in  the  consolidated  financial  statements  and  accompanying  notes.    Ultimate  results  could  differ 
from those estimates. 

FAIR VALUE – the Company’s cash, accounts receivable, other assets, accounts payable, accrued liabilities, and other 
liabilities are carried at amounts which reasonably approximate their fair value due to their short-term nature.  Generally 
accepted  accounting  principles  on  fair  value  measurement  for  certain  financial  assets  and  liabilities  requires  that  each 
asset and liability carried at fair value be classified into one of the following categories: Level 1: Quoted market prices in 
active markets for identical  assets  and liabilities; Level 2:  Observable market based inputs or unobservable  inputs  that 
are  corroborated  by  market  data;  or  Level  3:  Unobservable  inputs  that  are  not  corroborated  by  market  data.      The 
Company  has  not  changed  its  valuation  techniques  in  measuring  the  fair  value  of  any  financial  assets  and  liabilities 
during the period. 

CASH EQUIVALENTS – the Company considers highly liquid investments with original maturities of three months 
or less as the equivalent of cash. 

ALLOWANCE  FOR  DOUBTFUL  ACCOUNTS  –  the  Company  establishes  an  allowance  for  doubtful  accounts 
through  review  of  open  accounts,  and  historical  collection  and  allowances  amounts.    The  allowance  for  doubtful 
accounts is intended to reduce trade accounts receivable to the amount that reasonably approximates their net realizable 
fair value due to their short-term nature.  The amount ultimately realized from trade accounts receivable may differ from 
the  amount  estimated  in  the  consolidated  financial  statements  based  on  collection  experience  and  actual  returns  and 
allowances. 

INVENTORIES  –  are  stated  at  the  lower  of  cost  or  market.    Raw  steel  is  valued  on  the  last-in,  first-out  (“LIFO”) 
method.  Other inventories are valued on the first-in, first-out (“FIFO”) method. 

PROPERTY, PLANT AND EQUIPMENT – is stated at cost and depreciated using the straight-line method over the 
estimated useful lives of the assets.  For internal use software, the Company’s policy is to capitalize external direct costs 
of  materials  and  services,  directly  related  internal  payroll  and  payroll-related  costs,  and  interest  costs.  These  costs  are 
amortized using the straight-line method over the useful lives.  

VALUATION  OF  LONG–LIVED  ASSETS  –  the  Company  periodically  reviews  the  carrying  value  of  long-lived 
assets  and  estimated  depreciable  or  amortizable  lives  for  continued  appropriateness.    This  review  is  based  upon 
projections of anticipated future cash flows and is performed whenever events or changes in circumstances indicate that 
asset carrying values may not be recoverable or  that  the  estimated depreciable or amortizable  lives may have  changed.  
These evaluations could result in a change in estimated useful lives in future periods.  

18 

 
 
 
 
 
 
 
 
 
 
 
 
 
WARRANTY – the Company estimates the amount of warranty claims on sold product that may be incurred based on 
current and historical data.  The actual warranty expense could differ from the estimates made by the Company based on 
product performance. 

REVENUE RECOGNITION – is upon delivery of product to the Company’s customer and collectibility is reasonably 
assured.  The Company’s ordering process creates persuasive evidence of the sale arrangement and the sales amount is 
determined.  The delivery of the goods to the customer completes the earnings process.  Net sales consist of product sales 
and  related  delivery  charge  revenue,  net  of  adjustments  for  returns  and  allowances.    Shipping  and  handling  costs  are 
included in cost of goods sold. 

ADVERTISING  COSTS  –  are  charged  to  selling,  general  and  administrative  expense  in  the  periods  incurred.    The 
Company conducts no direct-response advertising programs and there are no assets related to advertising recorded on the 
consolidated  balance  sheet.    Advertising  expenditures,  primarily  shared  customer  advertising  in  which  an  identifiable 
benefit  is  received  and  national  trade-advertising  programs,  were  approximately  $4.1  million,  $4.5  million  and  $4.6 
million in fiscal 2010, 2009 and 2008, respectively. 

DESIGN,  RESEARCH  AND  DEVELOPMENT  COSTS  –  are  charged  to  selling,  general  and  administrative 
expense  in  the  periods  incurred.    Expenditures  for  design,  research  and  development  costs  were  approximately  $2.0 
million, $2.7 million and $3.1 million in fiscal 2010, 2009 and 2008, respectively. 

INSURANCE  –  the  Company  is  self-insured  for  health  care  and  most  workers’  compensation  up  to  predetermined 
amounts above which third party insurance applies.  The Company purchases specific stop-loss insurance for individual 
health care claims in excess of $150,000 per plan year, with a $1.0 million individual lifetime maximum.  For workers’ 
compensation the Company retains the first $350,000 per claim and purchases excess coverage up to the statutory limits 
for amounts in excess of the retention limit.  Losses are accrued based upon the Company’s estimates of the aggregate 
liability  for  claims  incurred  using  certain  actuarial  assumptions  followed  in  the  insurance  industry  and  based  on 
Company experience. The Company records these insurance accruals within the accrued liabilities insurance account on 
the consolidated balance sheets. 

INCOME TAXES – the Company uses the liability method of accounting for income taxes.  Under this method, 
deferred tax assets and liabilities are determined based on differences between the financial reporting and tax bases of 
assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are 
expected to reverse. The Company recognizes in its financial statements the tax benefit from an uncertain tax position 
only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on 
the technical merits of the position.  

EARNINGS  (LOSS)  PER  SHARE  –  basic  earnings  (loss)  per  share  of  common  stock  is  based  on  the  weighted-
average  number  of  common  shares  outstanding  during  each  fiscal  year.    Diluted  earnings  per  share  of  common  stock 
includes  the  dilutive  effect  of  potential  common  shares  outstanding.    The  Company’s  only  potential  common  shares 
outstanding are stock options and shares associated with the long-term management incentive compensation plan, which 
resulted  in  a  dilutive  effect  of  89,403  shares  and  37,137  shares  in  fiscal  2010  and  2008,  respectively.    No  long-term 
management  incentive  shares  were  granted  in  fiscal  2008.    The  Company  calculates  the  dilutive  effect  of  outstanding 
options using the treasury stock method.  The dilutive effect of 42,539 shares of stock options is excluded in fiscal 2009 
because  the  net  loss  caused  the  effect  of  the  options  to  be  anti-dilutive.  Options  to  purchase  716,939  shares,  759,689 
shares and 567,411 shares of common stock were outstanding in fiscal 2010, 2009 and 2008, respectively, but were not 
included in the computation of diluted earnings per share as their exercise prices  were greater  than the average  market 
price of the common shares.  

STOCK–BASED  COMPENSATION  –  the  Company  recognizes  compensation  expense  related  to  the  cost  of 

19 

 
 
 
 
 
 
 
 
general, product, and vehicle liability policies, as well as some workers’ compensation, and has provided letters of credit 
in the amount of $2.6 million.   

An officer of the Company is a director at a bank where the Company maintains an unsecured $5.0 million line of credit, 
cumulative  letter  of  credit  facilities  and  where  its  routine  daily  banking  transactions  are  processed.    In  addition,  the 
Rabbi  Trust  assets  (Note  9)  are  administered  by  this  bank’s  trust  department.  The  Company  is  contingently  liable  to 
insurance  carriers  under  its  comprehensive  general,  product,  and  vehicle  liability  policies,  as  well  as  some  workers’ 
compensation,  and  has  provided  letters  of  credit  in  the  amount  of  $0.7  million.    The  Company  receives  no  special 
services  or  pricing  on  the  services  performed  by  the  bank  due  to  the  directorship  of  this  officer.  No  amount  was 
outstanding on the line of credit at prime minus 1.0% at June 30, 2010. 

At June 30, 2009, $10 million was outstanding under the Company’s former credit facility. 

7.   INCOME TAXES 

In determining the provision for income taxes, the Company uses an estimated annual effective tax rate that is based on 
the annual income (loss), statutory tax rates and tax planning opportunities available in the various jurisdictions in which 
the  Company  operates.  This  includes  recognition  of  deferred  tax  assets  and  liabilities  for  the  expected  future  tax 
consequences of events that have been included in the financial statements or tax returns to the extent pervasive evidence 
exists  that  they  will  be  realized  in  future  periods.  The  deferred  tax  balances  are  adjusted  to  reflect  tax  rates  by  tax 
jurisdiction, based on currently enacted tax laws, which are expected to be in effect in the years in which the temporary 
differences are expected to reverse. In accordance with the  Company’s income  tax policy, significant or unusual items 
are separately recognized when they occur. 

The  components  of  the  gross  liabilities  related  to  unrecognized  tax  benefits  and  the  related  deferred  tax  assets  are  as 
follows (in thousands): 

Gross unrecognized tax benefits .......................................  $ 
Accrued Interest and penalties .......................................... 
Gross liabilities related to unrecognized tax benefits..........  $ 

2010 

995 
215 
1,210 

Deferred tax assets 

$ 

230 

June 30, 

2009 

404 
161 
565 

164 

$ 

$ 

$ 

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands): 

Balance at June 30, 2008......................................................................................  
Reduction based on tax positions related to fiscal year 2009 ............................  
Balance at June 30, 2009......................................................................................  
Addition based on tax positions related to the current year ...............................  
Balance at June 30, 2010......................................................................................  

$ 549 
 (145) 
  404 
591 
$ 995 

The  Company  records  interest  and  penalties  related  to  income  taxes  as  income  tax  expense  in  the  Consolidated 
Statements  of  Operations.    As  of  June  30,  2010  and  2009,  the  Company  had  approximately  $0.2  million  of  accrued 
interest  and  penalties  related  to  uncertain  tax  positions.  The  total  income  tax  provision  in  fiscal  years  2010,  2009  and 
2008 was 38.1%, 41.5% and 35.8%, respectively, of income (loss) before income taxes.  The Company does not expect 
that there will be any positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will 
significantly increase or decrease within the next twelve months. 

The income tax provision (benefit) is as follows for the years ended June 30 (in thousands): 

Federal – current ....................... 
State – current ........................... 
Deferred ..................................... 
     Total...................................... 

$ 

$ 

2010 
6,630 
975 
(955) 
6,650 

$ 

$ 

2009 
(1,410) 
(110) 
450 
(1,070) 

$ 

$ 

2008 
1,510 
270 
580 
2,360 

21 

 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
A reconciliation between  the U.S. federal  statutory tax rate and the  effective  tax rate is as follows for the years ended 
June 30:  

Federal statutory tax rate .................. 
State taxes, net of federal effect....... 
Other .................................................. 
     Effective tax rate.......................... 

2010 
35.0% 
3.7 
(0.6) 
38.1% 

2009 
34.0% 
2.7 
4.8 
41.5% 

2008 
34.0% 
2.7 
(0.9) 
35.8% 

Although the Company’s effective full year tax expense rate has historically ranged from 35% to 39%, fiscal year ended 
June 30, 2009 reflects an effective income tax benefit rate of 41.5% due to losses or low level of earnings in various tax 
jurisdictions.   

The primary components of deferred tax assets and (liabilities) are as follows (in thousands): 

June 30, 2010 

June 30, 2009 

  Long-term 
$ 

  Long-term 
$ 

Accounts receivable........................................  
Inventory .........................................................  
Self insurance ..................................................  
Employee benefits...........................................  
Accrued expenses ...........................................  
Property, plant and equipment .......................  
Deferred compensation...................................  
Other ................................................................  
     Total............................................................  

$ 

$ 

Current 
750 
1,100 
690 
680 
830 
– 
– 
– 
4,050 

– 
– 
– 
– 
– 
(340) 
2,280 
1,070 
3,010 

Current 
650 
1,180 
780 
700 
650 
– 
– 
– 
3,960 

$ 

$ 

$ 

$ 

– 
– 
– 
– 
– 
(570) 
1,900 
815 
2,145 

The  Company  is  subject  to  U.S.  federal  income  tax  as  well  as  income  tax  of  multiple  state  and  foreign  jurisdictions.  
Generally,  tax  years  2006–2010  remain  open  to  examination  by  the  Internal  Revenue  Service  or  other  taxing 
jurisdictions to which we are subject.   

8.    STOCK-BASED COMPENSATION 

The Company has two stock-based compensation methods available when determining employee compensation. 

(1) 

2007 Long-Term Management Incentive Compensation Plan – The plan provides for shares of common stock and 
cash  to  be  awarded  to  officers  and  key  employees  based  on  performance  targets  set  by  the  Nominating  and 
Compensation  Committee  of  the  Board  of  Directors  (the  “Committee”).  The  Company’s  shareholders  approved 
500,000  shares  to  be  issued  under  the  plan.    No  shares  have  been  issued  as  of  June  30,  2010.    The  Committee 
selected  consolidated  operating  results  for  organic  net  sales  growth  and  fully-diluted  earnings  per  share  for  the 
three-year performance periods beginning July 1, 2008 and ending on June 30, 2011, beginning July 1, 2009 and 
ending  on  June  30,  2012,  and  beginning  July  1,  2010  and  ending  on  June  30,  2013.  The  Committee  has  also 
specified  that  payouts,  if  any,  for  awards  earned  under  the  fiscal  years  2009-2011,  2010-2012  and  2011-2013 
performance periods will be 60% stock and 40% cash.  Awards will be paid to participants as soon as practicable 
following  the  end  of  the  performance  periods  and  verification  of  results.  The  compensation  cost  related  to  the 
number of shares  to be granted under each performance period is fixed on  the grant date, which  is  the date  the 
performance period begins.  The compensation cost related to the cash portion of the award is re-measured based 
on  the  award’s  estimated  fair  value  at  the  end  of  each  reporting  period.    The  accrual  is  based  on  the  probable 
outcomes  of  the  performance  conditions. The  portion  of  the  accrued  award  payable  in  stock  is  classified  within 
equity and the portion of the accrued award payable in cash is classified within other long-term liabilities. At June 
30,  2010,  the  Company  has  accrued  $0.9  million  for  estimated  awards  of  stock  and  cash  under  the  long-term 
incentive plan. No compensation costs were accrued at June 30, 2009. 

22 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
At  the  date  of  grant,  the  aggregate  number  of  shares  and  cash  that  could  be  awarded  to  key  executives  if  the 
minimum, target and maximum performance goals are met are as follows (in thousands):  

Performance Period 
Fiscal Year 2009 – 2011 
Fiscal Year 2010 – 2012 
Fiscal Year 2011 – 2013 

At Minimum 

At Target 

At Maximum 

Stock 
16 
20 
17 

Cash 
117 
114 
122 

$ 
$ 
$ 

Stock 
45 
58 
48 

Cash 
335 
325 
349 

$ 
$ 
$ 

Stock 
72 
93 
76 

Cash 
536 
520 
558 

$ 
$ 
$ 

If  the  target  performance  goals  would  be  achieved,  the  total  amount  of  compensation  cost  recognized  over  the 
requisite  service  periods  would  be  $0.8  million  (2009-2011),  $0.9  million  (2010-2012)  and  $0.9  million  (2011-
2013) based on the estimated fair values at June 30, 2010.  

(2) 

Stock Option Plans – The stock option plans for key employees and directors provide for the granting of incentive 
and nonqualified stock options.  Under the plans, options are granted at an exercise price equal to the fair market 
value of the underlying common stock at the date of grant, and may be exercisable for up to 10 years.  All options 
are exercisable when granted.   

In  fiscal  years  2010,  2009  and  2008,  the  Company  issued  options  for  165,000,  265,000  and  120,000  common 
shares at weighted average exercise prices of $8.43, $6.82 and $12.40 (the fair market value on the date of grant), 
respectively.  The options were immediately available for exercise and may be exercised for a period of 10 years. 
The Company recorded compensation expense of $0.3 million, $0.1 million and $0.2 million during fiscal years 
2010, 2009 and 2008, respectively. The assumptions used in determining the compensation expense are discussed 
below. 

 The fair value of each option grant is estimated on the date of grant using the Black-Scholes option-pricing model 
with  the  following  weighted-average  assumptions  used  for  grants  in  fiscal  2010,  2009  and  2008,  respectively; 
dividend yield of 2.4%, 7.6% and 4.2%, expected volatility of 25.3%, 21.8% and 19.5%; risk-free interest rate of 
2.2%, 1.6% and 3.3%; and an expected life of 5, 6 and 5 years, respectively. The expected volatility and expected 
life are determined based on historical data.  

The weighted-average grant date fair value of stock options granted during fiscal years 2010, 2009 and 2008 was 
$1.64,  $0.45  and  $1.55,  respectively.  The  cash  proceeds,  income  tax  benefit  and  aggregate  intrinsic  value  of 
options (the amount by which the market price of the stock on the date of exercise exceeded the market price of 
stock  on  the  date  of  grant)  exercised  during  the  fiscal  years  ended  June  30,  2010,  2009  and  2008,  respectively, 
were not material. 

At June 30, 2010, 508,950 shares were available for future grants.  It is the Company’s policy to issue new shares 
upon exercise of stock options.  The Company accepts shares of the Company’s common stock as payment for the 
exercise price of options.  These shares received as payment are retired upon receipt. 

A summary of the status of the Company’s stock option plans as of June 30, 2010, 2009 and 2008 and the changes 
during the years then ended is presented below: 

Outstanding and exercisable at June 30, 2008 ................  
  Granted ............................................................................  
  Exercised .........................................................................  
  Canceled ..........................................................................  
Outstanding and exercisable at June 30, 2009 ................  
  Granted ............................................................................  
  Exercised .........................................................................  
  Canceled ..........................................................................  
Outstanding and exercisable at June 30, 2010 ................  

Shares  
(in thousands) 
893 
265 
(4) 
(134) 
1,020 
165 
(99) 
(34) 
1,052 

Weighted Average 
Exercise Price 
15.05 
6.82 
6.81 
14.93 
12.94 
8.43 
7.52 
13.40 
12.70 

$ 

$ 

Aggregate 
Intrinsic Value  
(in thousands) 
0 

$ 

407 

$ 

1,168 

23 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The following table summarizes information for options outstanding and exercisable at June 30, 2010: 

Range of 
Prices 
  6.81 – 10.75 
12.35 – 13.59 
14.40 – 16.52 
19.21 – 20.27 
  6.81 – 20.27 

$ 

$ 

  Options Outstanding 

(in thousands) 
342 
231 
356 
123 
1,052 

Weighted Average  

Remaining 
Life (Years) 
8.7 
7.0 
4.3 
3.4 
6.2 

Exercise 
Price 
7.58 
12.51 
15.44 
19.34 
12.70 

$ 

$ 

9.  BENEFIT AND RETIREMENT PLANS 

The  Company  sponsors  various  defined  contribution  pension  and  retirement  plans,  which  cover  substantially  all 
employees,  other  than  employees  covered  by  multi-employer  pension  plans  under  collective  bargaining  agreements.  
Total pension and retirement plan expense was $1.5 million, $1.8 million and $2.0 million in fiscal years 2010, 2009 
and 2008.  The amounts include $0.4 million in fiscal year 2010 and $0.5 million in each of the fiscal years 2009 and 
2008, for the Company’s matching contribution to retirement savings plans.  The Company’s cost for pension plans is 
generally determined as 2% - 6% of each covered employee’s wages.   The  Company’s matching contribution for the 
retirement savings plans is generally 25% - 50% of employee contributions (up to 4% of employee earnings).   

In  addition  to  the  above,  amounts  charged  to  pension  expense  and  contributed  to  multi-employer  defined  benefit 
pension plans administered by others under collective bargaining agreements were $0.5 million, $0.5 million and $0.8 
million in fiscal 2010, 2009 and 2008, respectively.  The cumulative cost to exit the Company’s multi-employer plans 
was approximately $7.3 million on June 30, 2010. 

The  Company  has  unfunded  deferred  compensation  plans  with  executive  officers.    The  plans  require  various  annual 
contributions for the participants based upon compensation levels and age.  All participants are fully vested.  For fiscal 
2010, 2009 and 2008, the benefit obligation was  increased  by interest expense of $0.2 million, $0.1 million  and $0.3 
million, service costs of $0.3 million, $0.2 million and $0.3 million, and decreased by payments of $0.4 million, $0.6 
million  and  $0.8  million,  respectively.      At  June  30,  2010  and  2009,  the  deferred  compensation  liability  was  $5.1 
million and $5.0 million, respectively. Funds of the deferred compensation plans are held in a Rabbi Trust. The assets 
held in the Rabbi Trust are not available for general corporate purposes. The Rabbi Trust is subject to creditor claims in 
the event of insolvency, but otherwise must be used only for purposes of providing benefits under the plans. As of June 
30, 2010, the Company’s deferred compensation plan assets, held in the Rabbi Trust, were invested in stock and bond 
funds.  As of June 30, 2010 and 2009, the fair market value of the assets held in the Rabbi Trust were $4.7 million and 
$4.3  million,  respectively,  and  are  classified  as  “Other  Assets”  in  the  Consolidated  Balance  Sheets.  These  assets  are 
classified as Level 2 in accordance with fair value accounting as discussed in Note 1. 

Under  provisions  of  the  Company’s  Voluntary  Deferred  Compensation  Plan,  executive  officers  may  defer  common 
stock awards received as participants of the 2007 Long-Term Incentive Plan until retirement.  Under the plan, no shares 
were  deferred  during  the  fiscal  years  ended  June  30,  2010  and  2009.  At  June  30,  2010  and  2009,  42,094  shares  and 
47,322 shares with an award date value of $0.6 million and $0.7 million, respectively, had been deferred and are being 
held on behalf of the employees.  Under the plan, 5,228 shares and 6,253 shares were distributed in fiscal years 2010 
and 2009, respectively.   

The Company’s defined benefit pension plan covers 56 active hourly production employees of DMI.  There are a total 
of 456 participants in the plan.  Retirement benefits are based on years of credited service multiplied by a dollar amount 
negotiated under collective bargaining agreements.  The Company’s policy is to fund normal costs and amortization of 
prior  service  costs  at  a  level  that  is  equal  to  or  greater  than  the  minimum  required  under  the  Employee  Retirement 
Income  Security  Act  of  1974  (ERISA).    According  to  an  agreement  reached  with  the  collective  bargaining  unit,  all 
benefits and participants are fixed.  Future benefits will accrue to current participants; however, new participants cannot 
be added to the plan.  As of June 30, 2010 and 2009, the Company recorded an accrued benefit liability related to the 
funded  status  of  the  defined  benefit  pension  plan  recognized  on  the  Company’s  consolidated  balance  sheets  in  other 
long-term  liabilities  of  $2.4  million  and  $1.8  million,  respectively.      The  accumulated  benefit  obligation  was  $6.6 
million and $5.7 million at fiscal years ended June 30, 2010 and 2009, respectively.  The Company recorded expense of 
$0.2 million, $0 and $0 during fiscal years 2010, 2009 and 2008, respectively, related to the plan. 

24 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
10.  COMPREHENSIVE INCOME (LOSS) 

The components of comprehensive income (loss), net of income taxes, for the years ended June 30, were as follows (in 
thousands): 

Net income (loss)  ........................................................   $ 
Other comprehensive income (loss) (OCI): 
    Change in fair value of derivatives, net of 
      income taxes of $(109), $5 and $176,   
      respectively..............................................................  
    Change in fair value of available-for-sale, 
    Securities, net of income taxes of $(24), $631, 
    $54, respectively 
    Change in minimum pension liability, 
    net of income taxes of $124, $595 and $321, 
    respectively ..............................................................  
Total other comprehensive income (loss) ....................  
Total comprehensive income (loss) .............................   $ 

2010 

10,801 

$ 

2009 
(1,509) 

$ 

2008 

4,236 

177 

39 

(1) 

(273) 

(1,022) 

(84) 

(204) 
12 
10,813 

$ 

(969) 
(1,992) 
(3,501) 

$ 

(524) 
(881) 
3,355 

The components of accumulated other comprehensive loss, net of income taxes, are as follows (in thousands): 

Available-for-sale securities............................................. 
Interest rate swaps ............................................................ 
Pension and other post-retirement benefit adjustments .... 
Total accumulated other comprehensive loss ................... 

$ 

$ 

June 30, 

2010 

(11) 
–   
(1,741) 
(1,752) 

2009 
(47) 
(180) 
(1,537) 
(1,764) 

$ 

$ 

11.  LITIGATION 

From time to time, the Company is subject to various legal proceedings, including lawsuits, which arise out of, and are 
incidental to, the conduct of the Company’s business.  The Company does not consider any of such proceedings that are 
currently pending, individually or in the aggregate, to be material to its business or likely to result in a material adverse 
effect on its consolidated operating results, financial condition, or cash flows.   

12.  COMMITMENTS AND CONTINGENCIES 

FACILITY  LEASES – the  Company  leases certain facilities  and equipment under various operating  leases.   These    
leases require the Company to pay the lease cost, operating costs, including property taxes, insurance, and maintenance.  
Total  lease  expense  related  to  the  various  operating  leases  was  approximately  $3.4  million,  $4.3  million  and  $4.0 
million in fiscal 2010, 2009 and 2008, respectively. 

Expected future minimum commitments under operating leases as of June 30, 2010 were as follows (in thousands): 

Fiscal Year Ended June 30, 

2011 
2012 
2013 
2014 
2015 
Thereafter 

$ 

$ 

1,730 
1,504 
1,148 
748 
165 
– 
5,295 

13.   FACILITY CONSOLIDATION COSTS 

During fiscal year ended June 30, 2009, the Company recorded charges for facility consolidation and related costs of 
$2.6 million.  The charges represent employee separation costs of $2.0 million and facility closing costs of $0.6 million 
with no future benefit to the Company.  At June 30, 2009, there were no facility consolidation liabilities remaining. 

25 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
14.  SEGMENTS 

The Company operates in one reportable operating segment, furniture products.  Our operations involve the distribution 
of manufactured and imported furniture for residential and commercial markets.  The Company’s furniture products are 
sold  primarily  throughout  the  United  States  by  the  Company’s  internal  sales  force  and  various  independent 
representatives.  The Company makes minimal export sales.  No single customer accounted for more than 10% of net 
sales.     

Set forth below is information for the past three fiscal years showing the Company’s net sales attributable to each of the 
areas of application (in thousands): 

Residential ........................................  $ 
Commercial  ...................................... 

$ 

FOR THE YEARS ENDED JUNE 30, 
2009 
230,727 
93,431 
324,158 

2008 
258,084 
147,571 
405,655 

2010 
246,041 
80,425 
326,466 

$ 

$ 

$ 

$ 

15.  SUPPLEMENTARY QUARTERLY FINANCIAL INFORMATION – UNAUDITED 

(in thousands, except per share amounts)  

FOR THE QUARTER ENDED 

September 30 

December 31 

March 31 

June 30 

Fiscal 2010: 
   Net sales ...................................  $ 
   Gross margin............................ 
   Net income .............................. 
   Earnings per share: 
        Basic....................................  $ 
        Diluted ................................  $ 

75,941 
16,556 
1,380 

0.21 
0.21 

(in thousands, except per share amounts)  

September 30 

Fiscal 2009: 
   Net sales ...................................  $ 
   Gross margin............................ 
   Net (loss) income (1)............... 
   (Loss) earnings per share: 
        Basic....................................  $ 
        Diluted ................................  $ 

91,417 
17,136 
(749) 

(0.11) 
(0.11) 

$ 

$ 
$ 

$ 

$ 
$ 

83,524 
20,041 
2,964 

0.45 
0.45 

$ 

$ 
$ 

81,451 
18,033 
2,320 

0.35 
0.34 

FOR THE QUARTER ENDED 
March 31 
December 31 

84,550 
16,131 
296 

0.04 
0.04 

$ 

$ 
$ 

73,627 
12,168 
(1,854) 

(0.28) 
(0.28) 

$ 

$ 
$ 

$ 

$ 
$ 

85,550 
20,151 
4,137 

0.62 
0.61 

June 30 

74,564 
15,639 
798 

0.12 
0.12 

(1)  The quarters ended September 30, 2008, December 31, 2008, March 31, 2009 and June 30, 2009 include facility 
consolidation  and  other  charges  after-tax  of  $0.8  million  or  $0.13  per  share,  $0.3  million  or  $0.05  per  share, 
$0.3 million or $0.05 per share and $0.1 million or $0.02 per share, respectively.   

Item 9.   Changes in and Disagreements with Accountants on Accounting and Financial Disclosure 

  None. 

Item 9A.  Controls and Procedures 

Evaluation of disclosure controls and procedures – Based on their evaluation as of the end of the period covered by 
this Annual  Report on Form 10-K, the  Company’s  Chief Executive Officer (“CEO”) and  Chief  Financial Officer (“CFO”) 
have concluded  that  the  Company’s disclosure controls  and procedures (as defined  in  Rules 13a-15(e) or 15d-15(e)) under 
the Securities Act of 1934, as amended) were effective as of June 30, 2010. 

26 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Changes in internal control over financial reporting – During the quarter ended June 30, 2010, there was no change 
in the Company’s internal control over financial reporting (as defined in Rule 13a-15(f) under the Securities Exchange Act of 
1934) that has materially affected, or is reasonably likely to materially affect the Company’s internal control over financial 
reporting. 

Management’s  Annual  Report  on  Internal  Control  Over  Financial  Reporting  –  Management  is  responsible  for 
establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rules 13a-15(f) or 
15d-15(f) of the Securities Exchange Act of 1934, as amended.  We performed an evaluation under the supervision and with 
the participation of our management, including the CEO and CFO, to assess the effectiveness of the design and operation of 
our disclosure controls and procedures under the Exchange Act as of June 30, 2010. In making this assessment, we used the 
criteria  set  forth  by  the  Committee  of  Sponsoring  Organizations  of  the  Treadway  Commission  in  Internal  Control — 
Integrated  Framework.    Based  on  that  criteria,  management  concluded  that  the  internal  control  over  financial  reporting  is 
effective as of June 30, 2010.  

Deloitte  &  Touche  LLP,  the  independent  registered  public  accounting  firm  that  has  audited  our  consolidated 
financial statements included in this Annual Report on Form 10-K, has issued their attestation report on our internal control 
over financial reporting, a copy of which is included in this Annual Report on Form 10-K. 

Item 9B.  

Other Information 

  None. 

PART III 

Item 10.  Directors, Executive Officers and Corporate Governance 

  The  information  contained  in  the  Company’s  2010  definitive  proxy  statement  to  be  filed  with  the  Securities  and 
Exchange Commission under the sections captioned “Proposal 1 Election of Directors,” “Corporate Governance – Audit and 
Ethics Committee” and “Section 16(a) Beneficial Ownership Reporting Compliance” is incorporated herein by reference.   

  The  Company  has  adopted  a  code  of  ethics  called  the  Guidelines  for  Business  Conduct  that  applies  to  the 
Company’s  employees,  including  the  principal  executive  officer,  principal  financial  officer,  principal  accounting  officer  or 
controller,  and  persons  performing  similar  functions.    A  copy  of  the  code  of  ethics  is  posted  on  our  website  at 
www.flexsteel.com. 

  The executive officers of the  Company,  their ages, positions (in each case as of June 30, 2010), and the year they 

were first elected or appointed an officer of the registrant, are as follows: 

Name (age) 

Ronald J. Klosterman (62) 
James R. Richardson (66) 
Thomas D. Burkart (67) 
Patrick M. Crahan (62) 
Jeffrey T. Bertsch (55) 
Donald D. Dreher (61) 
James E. Gilbertson (60) 
Timothy E. Hall (52) 

Position (date first became officer) 

President & Chief Executive Officer (1989) 
Senior Vice President of Residential Sales and Marketing (1979) 
Senior Vice President of Vehicle Seating (1984) 
Senior Vice President of Commercial Seating (1989) 
Senior Vice President of Corporate Services (1989) 
Senior Vice President (2004), President & CEO of DMI Furniture, Inc. (1986) 

  Vice President of Vehicle Seating (1989) 
  Vice President-Finance, Chief Financial Officer, Secretary & Treasurer (2000) 

Item 11.   Executive Compensation 

  The  information  contained  in  the  Company’s  2010  definitive  proxy  statement  to  be  filed  with  the  Securities  and 
Exchange  Commission  under  the  sections  captioned  “Executive  Compensation,”  and  “Director  Compensation,”  is 
incorporated herein by reference.   

27 

 
  
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Item 12. 

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

  The  information  contained  in  the  Company’s  2010  definitive  proxy  statement  to  be  filed  with  the  Securities  and 
Exchange Commission under the sections captioned “Ownership of Stock By Directors and Executive Officers,” “Ownership 
of Stock by Certain Beneficial Owners,” and “Equity Compensation Plan Information” is incorporated herein by reference. 

Item 13.  Certain Relationships and Related Transactions, and Director Independence 

  This  information  contained  under  the  sections  “Interest  of  Management  and  Others  in  Certain  Transactions”  and 
“Corporate  Governance  –  Board  of  Directors”  in  the  Company’s  2010  definitive  proxy  statement  to  be  filed  with  the 
Securities and Exchange Commission is incorporated herein by reference. 

Item 14.  Principal Accountant Fees and Services  

Deloitte  &  Touche  LLP  was  the  Company’s  independent  registered  public  accounting  firm  in  fiscal  2010.    In 
addition  to  performing  the  audit  of  the  Company's  consolidated  financial  statements,  Deloitte  &  Touche  LLP  provided 
various audit-related services during fiscal 2010. 

The Audit and Ethics Committee pre-approves both the type of services to be provided by Deloitte & Touche LLP 
and  the  estimated  fees  related  to  these  services.    The  Audit  and  Ethics  Committee  reviewed  professional  services  and  the 
possible effect on Deloitte & Touche LLP’s independence was considered.  The Audit and Ethics Committee has considered 
and  found  the  provision  of  services  for  non-audit  services  compatible  with  maintaining  Deloitte  &  Touche  LLP’s 
independence.    All  services  provided  by  Deloitte  &  Touche  LLP  during  fiscal  2010  were  pre-approved  by  the  Audit  and 
Ethics Committee. 

The  aggregate  fees  billed  were  $0.4  million  in  each  of  the  fiscal  years  2010  and  2009.    Professional  fees  and 
expenses for audit of financial statements and internal control over financial reporting services for fiscal 2010 and 2009, as 
applicable,  and  consisted  of  (i) audit  of  the  Company’s  annual  consolidated  financial  statements;  (ii) reviews  of  the 
Company’s quarterly consolidated financial statements; (iii) employee benefit plan audits;  (iv) consents and other services 
related to Securities and Exchange Commission matters; and (v) consultations on financial accounting and reporting matters 
arising during the course of the audit and reviews. 

PART IV 

Item 15. 

Exhibits, Financial Statement Schedules, and Reports on Form 8-K 

(a) 

  (1)   

Financial Statements 

  The financial statements of the Company are set forth above in Item 8. 

(2)  Schedules 

The following financial statement schedules for the years ended June 30, 2010, 2009 and 2008 are submitted 
herewith: 

SCHEDULE II 
RESERVES 

For the Years Ended June 30, 2010, 2009 and 2008 

Description 

Balance at 
Beginning 
of Year 

Additions 
Charged to 
Income 

  Deductions 

from 
Reserves  

Balance at 
End of Year 

Allowance for Doubtful Accounts: 
2010.............................. 
2009.............................. 
2008.............................. 

$ 
$ 
$ 

1,760,000 
2,110,000 
2,090,000 

$ 
$ 
$ 

920,000 
1,240,000 
1,050,000 

$ 
$ 
$ 

(660,000) 
(1,590,000) 
(1,030,000) 

$ 
$ 
$ 

2,020,000 
1,760,000 
2,110,000 

Other  schedules  are  omitted  because  they  are  not  required  or  are  not  applicable  or  because  the  required 

information is included in the financial statements. 

28 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  (3)   

Exhibit No. 

  3.1   

The 1983 Restated Articles of Incorporation of the Company, as amended through February 14, 2007 
(incorporated by reference to the Company’s Annual Report on Form 10-K for the fiscal year ended June 30, 
2007). 

3.2 

3.3 

By-Laws of the Company (incorporated by reference to the Company’s Annual Report on Form 10-K for 
the fiscal year ended June 30, 1993). 

Amendments to Restated By-Laws of the Company (incorporated by reference to Exhibit 3.1 to the 
Company’s Form 8-K filed on June 8, 2007).  

10.1         1995 Stock Option Plan incorporated by reference from the 1995 Flexsteel definitive proxy statement. * 

10.2 

1999 Stock Option Plan incorporated by reference from the 1999 Flexsteel definitive proxy statement. * 

10.3 

Flexsteel Industries, Inc. Voluntary Deferred Compensation Plan incorporated by reference to Exhibit No. 
10.5 to the Annual Report on Form 10-K for the fiscal year ended June 30, 2001. * 

10.4   

Flexsteel Industries, Inc. Restoration Retirement Plan incorporated by reference to Exhibit No. 10.6 to the 
Annual Report on Form 10-K for the fiscal year ended June 30, 2001. * 

10.5   

Flexsteel Industries, Inc. Senior Officer Supplemental Retirement Plan incorporated by reference to Exhibit 
No. 10.7 to the Annual Report on Form 10-K for the fiscal year ended June 30, 2001. * 

10.6        2002 Stock Option Plan incorporated by reference to Appendix A from the 2002 Flexsteel definitive proxy 

statement. * 

  10.7  

10.8 

10.9 

Agreement and Plan of Merger, dated as of August 12, 2003, by and among Flexsteel, Churchill 
Acquisition Corp. and DMI (incorporated by reference to Exhibit 99(d)(1) of Flexsteel Industries, Inc.’s 
Tender Offer Statement on Schedule TO filed with the Securities and Exchange Commission on August 20, 
2003) incorporated by reference to Form 8-K and Amendments No. 1 to Form 8-K, as filed with Securities 
and Exchange Commission on October 2, 2003. 

Flexsteel Industries, Inc. 2006 Stock Option Plan incorporated by reference to Appendix C from the 2006 
Flexsteel Proxy Statement filed with the Securities and Exchange Commission on October 31, 2006. 

Employment Agreement dated October 1, 2006 between Flexsteel Industries, Inc. and Donald D. Dreher 
incorporated by reference to Exhibit 10.1 to Flexsteel’s Form 8-K filed with the Securities and Exchange 
Commission on October 5, 2006. * 

10.10  Amendment to Employment Agreement dated June 27, 2008 between Flexsteel Industries, Inc. and Donald 

D. Dreher incorporated by reference to Exhibit 10.3 to Flexsteel’s Form 8-K filed with the Securities and 
Exchange Commission on June 27, 2008.* 

10.11  Flexsteel Industries, Inc. 2007 Long-Term Management Compensation Plan (incorporated by reference to 
Appendix C to the Definitive Proxy Statement on Schedule 14A filed with the Commission on November 
1, 2007). * 

10.12 

2009 Stock Option Plan incorporated by reference to Appendix A from the 2009 Flexsteel definitive proxy 
statement. * 

10.13  Credit Agreement dated April 14, 2010 between Flexsteel Industries, Inc. and Wells Fargo Bank, N. A.  

10.14  Revolving Line of Credit Note dated April 14, 2010 between Flexsteel Industries, Inc. and Wells Fargo 

Bank, N. A. 

21.1 

Subsidiaries of the Company.  Filed herewith. 

  23 

Consent of Independent Registered Public Accounting Firm.  Filed herewith. 

29 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
  31.1  

Certification.  Filed herewith.  

  31.2  

Certification.  Filed herewith.  

  32 

Certification by Chief Executive Officer and Chief Financial Officer Pursuant to 18 U.S.C. Section 1350 as 
Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.  Filed herewith. 

*Management contracts, compensatory plans and arrangements required to be filed as an exhibit to this 
  report. 

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. 

SIGNATURES 

Date:         August 25, 2010              

FLEXSTEEL INDUSTRIES, INC. 

By: 

/S/ Ronald J. Klosterman 
    Ronald J. Klosterman 
                Chief Executive Officer 

                  and 

                Principal Executive Officer 

By: 

/S/ Timothy E. Hall 

    Timothy E. Hall 
           Chief Financial Officer  

    and 

 Principal Financial and Accounting Officer 

30 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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. 

Date:          

August 25, 2010               

/S/ L. Bruce Boylen 
L. Bruce Boylen 
Chairman of the Board of Directors 

Date:   

August 25, 2010               

Date:         

August 25, 2010               

Date:         

August 25, 2010               

Date:          

August 25, 2010               

Date:       

August 25, 2010               

Date:         

August 25, 2010               

Date:         

August 25, 2010               

Date:         

August 25, 2010               

Date:       

August 25, 2010               

/S/ Ronald J. Klosterman 
Ronald J. Klosterman 
Director 

/S/ Jeffrey T. Bertsch 
Jeffrey T. Bertsch 
Director 

/S/ Mary C. Bottie 
Mary C. Bottie 
Director 

/S/ Patrick M. Crahan 
Patrick M. Crahan 
Director 

/S/ Lynn J. Davis 
Lynn J. Davis 
Director 

/S/ Robert E. Deignan 
Robert E. Deignan 
Director 

/S/ Thomas E. Holloran 
Thomas E. Holloran 
Director 

/S/ Eric S. Rangen 
Eric S. Rangen 
Director 

/S/ James R. Richardson 
James R. Richardson 
Director 

31 

 
   
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
        
 
 
 
   
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
         
 
 
 
   
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
         
 
 
 
   
 
 
 
 
 
 
 
 
 
 
Exhibit 21.1 

Subsidiaries of Flexsteel Industries, Inc. 

•  DMI Furniture, Inc. (Delaware) 

o  DMI Management, Inc. (Kentucky)* 
o  DMI Sourcing Company, LLC (Kentucky) * 

  DMI Business Consulting Company (Shenzhen) Co. Ltd. * 
  Home Styles Furniture Co., Ltd. (Thailand) (99.99% interest) * 
  Vietnam Representative Office * 

•  Desert Dreams, Inc. ** 

•  Four Seasons Inc. ** 

* 
** 

Subsidiaries of DMI Furniture, Inc. 
Inactive subsidiaries 

32 

 
 
 
 
 
 
 
 
 
 
EXHIBIT 23 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM  

We consent to the incorporation by reference in Registration Statements Nos. 33-1836, 33-26267, 333-
151865, 333-140811, 333-109374, 333-105951, 333-45768, 333-01413, and 333-164994 on Form S-8 
of our report dated August 25, 2010, relating to the consolidated financial statements and financial 
statement schedule of Flexsteel Industries, Inc. and Subsidiaries (the “Company”) in the Annual Report 
on Form 10-K of the Company for the year ended June 30, 2010. 

DELOITTE & TOUCHE LLP 

Minneapolis, Minnesota 
August 25, 2010 

33 

 
 
 
 
 
 
 
 
CERTIFICATION  

EXHIBIT 31.1 

I, Ronald J. Klosterman, certify that: 

1. 

I have reviewed this annual report on Form 10-K of Flexsteel Industries, Inc.; 

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  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  changes  in  the  Registrant’s  internal  control  over  financial  reporting  that 
occurred  during  the  Registrant’s  most  recent  fiscal  quarter  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 and I have disclosed, based on our most recent  evaluation of internal 
control  over  financial  reporting,  to  the  Registrant’s  auditors  and  the  Audit  and  Ethics  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  controls  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:         August 25, 2010   

By: 

/S/ Ronald J. Klosterman 

Ronald J. Klosterman 

                                      Chief Executive Officer 

34 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
CERTIFICATION  

EXHIBIT 31.2 

I, Timothy E. Hall, certify that: 

1. 

I have reviewed this annual report on Form 10-K of Flexsteel Industries, Inc.; 

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  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  changes  in  the  Registrant’s  internal  control  over  financial  reporting  that 
occurred  during  the  Registrant’s  most  recent  fiscal  quarter  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 and I have disclosed, based on our most recent  evaluation of internal 
control  over  financial  reporting,  to  the  Registrant’s  auditors  and  the  Audit  and  Ethics  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  controls  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:         August 25, 2010   

By: 

/S/ Timothy E. Hall   

Timothy E. Hall 

                                          Chief Financial Officer 

35 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                     
 
 
 
       
 
 
 
EXHIBIT 32      

CERTIFICATION BY 
CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER 
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 Flexsteel Industries, Inc. (the “Company”) on Form 10-K for the fiscal year 
ended June 30, 2010 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), we, Ronald J. 
Klosterman, Chief Executive Officer, and Timothy E. Hall, Chief Financial Officer, of the Company, certify, pursuant to 18 
U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002, that: 

(1) 

(2) 

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

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

Date:       August 25, 2010  

By: 

/S/Ronald J. Klosterman 

Ronald J. Klosterman 

                                      Chief Executive Officer 

By: 

/S/ Timothy E. Hall   

Timothy E. Hall 

                                      Chief Financial Officer 

36 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                     
 
 
 
      
 
 
 
 
 
 
 
 
 
 
 
 
 
 
During this past fiscal year, the government’s stimulus packages
and first-time homebuyer tax incentives encouraged consumer
spending but as those programs came to a close, the consumer
spending numbers dipped correspondingly. For example,
during fiscal 2010, existing home sales were up nationwide,
exceeding expectations, but industry experts indicated that
buyers were rushing to close deals in order to meet the
deadline for tax credits. Indeed, since the tax credits have
expired, home sales have again slowed.

These factors continue to impact Flexsteel’s sales, across all
categories. However, we remain cautiously optimistic. In fact,
sales in some categories, such as residential home furnishings,
increased more than anticipated with double-digit gains in
Wynwood case goods and high single digit sales growth for
Flexsteel upholstered products and Home Styles ready-to-
assemble items.

Flexsteel Board of Directors: (front row) L. Bruce Boylen; Chair of the Board of Directors, Thomas
Holloran, James Richardson, Mary Bottie, Lynn Davis, (back row) Patrick Crahan, Robert
Deignan, Ronald Klosterman; President and CEO, Eric Rangen, Jeffery Bertsch

Time Well Spent: Flexsteel’s 117th Year.
To our shareholders:

We remain in a position of strength at Flexsteel, with many successes to
report and positive trends to review. We are focused, confident, and well
organized, fully ready to move forward with determination and discipline.
In our long history, we’ve faced many difficult economic times. In fact, just
after the 1929 stock market crash, the leaders of Grau-Curtis, the company
that would become Flexsteel, were confident enough to expand the operation.
Currently, as a diversified, stalwart company, led by experienced capable
management, Flexsteel is in an excellent position to succeed while the U.S.
economy recovers. Our reputation is strong in all the markets we serve, our
products are high quality, and our dealers and customers are brand loyal.
We have stood the test of time. And passed with flying colors.

Time for a Change: Economic Conditions.
Industry leaders, government officials, and consumers realize that the difficult
U.S. economic situation persists. Many consumers and businesses are still
carrying debt and many do not have access to additional credit. While real
disposable income has risen for some, unemployment remains high.
Furthermore, consumer confidence, although up from very low levels in
2008 and 2009, continues to lag in 2010. Nonetheless, our outlook, shared
by industry experts, is that the worst might be over and we will see gradual
improvement in fiscal year 2011.

During fiscal year 2009, the company responded to the drastic changes in the
economy by instituting organizational changes and controlling expenditures.
After careful consideration, we consolidated manufacturing operations, expanded
warehouse and distribution systems, and reduced companywide employment
by nearly 30 percent. We minimized capital expenditures, maintained tight
controls over operating expenses, and reduced bank borrowings. In fiscal
2010, we realized the benefits from our capacity adjustment and cost
containment measures, resulting in substantial improvements in operating
gross margin and reduced selling, general, and administrative expenses.
Additionally, “green” initiatives led the company to reduce energy costs.

Furthermore, our balance sheet continues to be strong. Our working capital
at June 30, 2010, exceeded $90 million and we have no bank debt. Our
loyal customers continue to consistently pay our invoices. Bad debt write-
offs were considerably less than in fiscal years 2008 and 2009.

Although the current economic environment provides many challenges and
headwinds, we are confident we have the capacity to grow all divisions in
the future. As in the past, our solid organizational foundation, financial
strength, committed associates and loyal customers make us optimistic that
we can be successful well into the future.

The Time is Right: 2010 Financial Review
In light of the national economic environment that we faced during the fiscal
year, we are pleased with our financial performance.

1893 Rolph and Ball Furniture Company is founded in Minneapolis,
Minnesota. Furniture is hand-assembled and sold to Americans who
joined the push to the western territories. Eight years later, the
company is sold and renamed Grau-Curtis Company.

Commitment,

craftsmanship,

and comfort.

Since 1893.

1903 This popular Grau-Curtis
Victorian parlor chair sells at retail
stores for under $60.

Directors

L. Bruce Boylen

Chair of the Board of Directors
Retired Vice President

Fleetwood Enterprises, Inc.

Ronald J. Klosterman

President and
Chief Executive Officer
Director

Jeffrey T. Bertsch

Senior Vice President
Corporate Services

Director

Mary C. Bottie

Director
Retired Vice President Marketing
and Operations
Motorola, Inc.

Patrick M. Crahan

Senior Vice President
Commercial Seating

Director

Lynn J. Davis

Director
Retired President and
Chief Operating Officer
August Technology

Robert E. Deignan

Director
Attorney at Law

Baker & McKenzie LLP

Officers

Carrie Bertsch Bleile

Vice President

Merchandising

Thomas D. Burkart

Senior Vice President
Vehicle Seating

Kevin F. Crahan
Vice President

Commercial Seating Sales

Donald D. Dreher

Senior Vice President
President and
Chief Executive Officer

DMI Furniture

Lee D. Fautsch
Vice President

Residential Sales

James E. Gilbertson

Vice President

Vehicle Seating

Timothy E. Hall
Vice President
Finance

Chief Financial Officer
Secretary

Thomas E. Holloran

Director
Professor Emeritus, College of Business

Michael A. Santillo
Vice President

Vehicle Seating Marketing

Senior Distinguished Fellow
School of Law,
University of St. Thomas
St. Paul, Minnesota

Eric S. Rangen

Director
Senior Vice President and
Chief Accounting Officer
United Health Group

James R. Richardson
Senior Vice President

Sales and Marketing

Director

Audit and Ethics Committee

Eric S. Rangen, Chair
Mary C. Bottie
Lynn J. Davis
Robert E. Deignan
Thomas E. Holloran

Nominating and Compensation
Committee

Mary C. Bottie, Chair
Lynn J. Davis
Robert E. Deignan
Thomas E. Holloran
Eric S. Rangen

Transfer Agent and Registrar

Wells Fargo Shareowner Services
P. O. Box 64854
South St. Paul, Minnesota 55164-0854

General Counsels

Gray, Plant, Mooty, Mooty & Bennett, P. A.
Minneapolis, Minnesota

O’Connor and Thomas, P.C.
Dubuque, Iowa

NASDAQ Global Market
NASDAQ Symbol

FLXS

Annual Meeting

December 6, 2010, 2:00 p.m.
Hilton Minneapolis
1001 Marquette Avenue
Minneapolis, Minnesota 55403

Locations

Flexsteel Industries, Inc.

Dubuque, Iowa 52001 (executive offices)
J. E. Gilbertson, General Manager

Dublin, Georgia 31040
M.C. Dixon, General Manager

Lancaster, Pennsylvania 17604
D. Kobie, Manager

Riverside, California 92504
D. J. Bashor, General Manager

Harrison, Arkansas 72601
M. J. Feldman, General Manager

Starkville, Mississippi 39760
R. C. Adams, General Manager

Vancouver, Washington 98668
R. Heying, Manager

DMI Furniture, Inc.
Louisville, Kentucky 40223
D. D. Dreher, President & CEO

Permanent Showrooms

High Point, North Carolina
Las Vegas, Nevada

Internet

www.flexsteel.com
www.flexsteelhospitality.com
www.dmifurniture.com

AFFIRMATIVE ACTION POLICY
It is the policy of Flexsteel Industries, Inc. that all employees and
potential employees shall be judged on the basis of qualifications
and ability, without regard to age, sex, race, creed, color or national
origin in all personnel actions. No employee or applicant for
employment shall receive discriminatory treatment because of
physical or mental disability in regard to any position for which
the employee or applicant for employment is qualified.
Employment opportunities, and job advancement opportunities
will be provided for qualified disabled veterans and veterans of
the Vietnam era. This policy is consistent with the Company’s plan for
“Affirmative Action” in implementing the intent and provisions of
the various laws relating to employment and non-discrimination.

ANNUAL REPORT ON FORM 10-K AVAILABLE
A copy of the Company’s annual report on Form 10-K, as filed with
the Securities and Exchange Commission, can be obtained without
charge by writing to:

Office of the Secretary
Flexsteel Industries, Inc.
P. O. Box 877
Dubuque, Iowa 52004-0877

10

contains 10% post-consumer recycled fiber content

© 2010 Flexsteel Industries, Inc.

photography courtesy Ken Smith / Design Photography

photography courtesy Jayco

standing

the TEST of

time

Commitment,

craftsmanship,

and comfort.

Since 1893.

P. O. Box 877 • Dubuque IA 52004-0877

Industries, Inc.

Flexsteel
ANNUAL REPORT
Fiscal Year ending June 30, 2010