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RF Industries, Ltd.

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FY2003 Annual Report · RF Industries, Ltd.
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2003
Annual

Report

RF INDUSTRIES

President's Letter to Shareholders 

March 22, 2004 

RF Connector Division 
RF Neulink Division 

Bioconnect Division 

Fellow Shareholders 

Wherever there is a wireless phone, pager, laptop or wide-area-network, our products complete the 
voice  or  data  transmission  across  the  wireless  network  through  the  antenna  to  the  PBX  or  computer 
network.    We  design  and  manufacture  connection  and  transmission  products  used  in  the  wireless 
telecommunications  market. 

Our objective is to grow the business through continued exploitation of niche opportunities in the 
wireless market.  To accomplish this, we will exploit our strengths with RFI's current customers and market 
base to expand our product line, enter new markets and acquire new customers.  We think the recent 
completion of our 43rd consecutive profitable quarter supports this strategy. 

First Quarter, Fiscal 2004 Results: 

Company-wide sales for the first quarter ending January 31st, 2004, typically RF Industries' seasonally 
weakest quarter of the fiscal year, increased 5% to $2,450,000, compared to $2,327,000 for the first three 
months of fiscal 2003. 

The 5% gain in corporate sales masked an outstanding performance from our coax connector and cable 
product group, where sales increased 19% over the same period last year.  This strong sales gain, combined 
with the introduction of new Wi-Fi and telecom connector products, helped raise gross margins to 51% of 
sales, compared to 49% of sales in the same quarter last year. 

Operating profitability improved, as total operating expenses actually declined about $50,000, primarily 
due to lower engineering expenses in the quarter.  Profitability also gained from the consolidation of the 
Bioconnect product lines with RF Connector products, which significantly reduced the operating loss 
associated with the Bioconnect product line to only $17,000 from $107,000 in the same quarter last year. 
As  a  result,  net  income  for  the  first  quarter  jumped  73%  to  $234,000  or  $0.08  per  diluted  share, 
compared to $135,000 or $0.04 per diluted share in the same period last year.  Per share results benefitted 
from the reduction in shares outstanding to 2,943,000 from 3,651,000 in the same quarter last year. 

RFI's  balance  sheet  continues  to  strengthen,  and  by  the  end  of  the  first  quarter,  cash  and  cash 
equivalents returned to near record levels of $4,100,000, compared to $4,300,000 at January 31, 2003, just 
before the Company used cash of $2,257,000 to repurchase 752,167 common shares from a shareholder.  
Working  capital  is  now  nearly  $8,600,000,  the  current  ratio  is  18  to  1  and  stockholder's  equity  of 
$8,979,000, or $3.22 per share, compared to $8,059,000, or $2.37 per share at this time last year. 

Your Company is stronger than ever.  We continue to keep expenses in check, have no long-term debt 
and  have  recently  introduced  new  products  at  RF  Connectors  and  Cable  Assembly,  RF  Neulink  and 
Bioconnect.    With  strong  growth  in  new  high-speed  wireless  applications  and  recovery  in  the 
telecommunications market, we look forward to higher sales and profits in the coming year. 

Fiscal 2003 Results 

Record fourth quarter results raised sales 23% to $3,045,000 compared to $2,479,000 in the fourth 
quarter of fiscal 2002.  The strong year-end results nearly doubled net income for the full twelve months 
ending October 31, 2003 to $711,000, or $.0.19 per diluted share, compared to $380,000, or $0.09 per 
diluted share, for fiscal 2002.  Fiscal 2003 sales increased 11% to a record $9,875,000, compared to sales of 
$8,916,000 in fiscal 2002. 

 
 
 
 
 
 
 
 
 
 
 
 
 
President's Letter 
Page Two 

The record fiscal 2003 results reflect a strong rebound in the wireless and telecommunication markets. 
For the year, connectors and coax products sales increased 7% to a record $8,585,000.  Neulink products 
also contributed with a 49% sales increase to $1,288,000. 

Operating expenses actually declined, despite the 11% increase in sales, in part because of the benefits 
of consolidating the Bioconnect product line with RF Connectors during Spring, 2003.  The full benefits of 
this consolidation are readily apparent in the first quarter, fiscal 2004, results. 

Product Development 

We believe RFI's market share has strengthened.  We have recently introduced new RF connector and 
cable assembly products specifically targeting fast growing Wi-FI and telecommunications applications.  
Other  new  product  developments  include  a  unique  line  of  RF  Connectors  and  Cable  assemblies  for 
Military, Aerospace and OEM applications. 

To support the expansion of new coax cable and Bioconnect medical cable product lines, RFI has 
recently  purchased  the  latest  generation  hi-speed  production  equipment.    These  cable  and  medical 
interconnect products address a high-margin, high volume market opportunity. 

Neulink is now marketing its NL6000 hi-speed narrow-band modem, the first product in its market to 

meet the new FCC data and broadcast regulations. 

These product developments are only part of the reason that RF Industries looks forward to increasing 

sales and profitability in the current year. 

Positioning for Long-Term Growth 

Every year we re-evaluate our strategy and position in the market.  The primary goal is the expansion 
of sales and profits to build value for our shareholders.  As a result, we have made some important changes 
within our organization. 

Several new products were developed in 2003 and more are in development this year.  RFI believes it 
has the best-in-industry solutions.  Consequently, we are initiating joint-venture business relationships 
with our distribution network to promote new and current product lines.  We are optimistic that these 
relationships, combined with new products for OEM and Military/Aerospace applications, will help to 
expand our sales with current and prospective customers. 

I am confident that these efforts will contribute to our long-term success and prosperity.  I believe that 
this focus, combined with the Company's strong financial position, growth opportunities and new product 
lines will enhance long-term shareholder value. 

On behalf of everyone at RF Industries, we thank you for your continued support. 

Sincerely, 

Howard F. Hill 
President/CEO 

 
 
 
 
 
 
 
 
 
 
 
Abridged and Edited Copy of Annual Report 

(FORM 10-KSB) 

For the fiscal year ended October 31, 2003 

RF INDUSTRIES, LTD. 

7610 Miramar Road, Bldg. 6000, San Diego, California 92126-4202 

(858) 549-6340   FAX (858) 549-6345 

Revenues for the year ended October 31, 2003 were $9,875,499. 

The approximate aggregate market value of the voting stock held by non-affiliates of the registrant as of October 31, 2003, based 
on the average of the closing price of one share of the Common Stock of the Company, as reported on October 31, 2003 was 
$10,636,098.  As of October 31, 2003, the registrant had 2,692,683 outstanding shares of common stock, $.01 par value. 

Forward-Looking Statements: 

Certain statements in this Annual Report on Form 10-KSB, and other oral and written statements made by 
the Company from time to time are “forward looking statements” within the meaning of Section 21E of 
the Securities Exchange Act of 1934, as amended, including those that discuss strategies, goals, outlook 
or  other  non-historical  matters,  or  projected  revenues,  income,  returns  or  other  financial  measures.    In 
some cases forward-looking statements can be identified by terminology such as “may,” “will,” “should,” 
“except,” “plan,” “anticipate,” “believe,” “estimate,” “predict,” “potential” or “continue,” the negative of 
such terms or other comparable terminology.  These forward-looking statements are subject to numerous 
risks  and  uncertainties  that  may  cause  actual  results  to  differ  materially  from  those  contained  in  such 
statements.  Among the most important of these risks and uncertainties are the ability of the Company to 
continue  to  source  raw  materials  from  its  suppliers,  and  the  market  demand  for  its  products,  which  is 
dependent to a large part on the telecommunications industry. 

Important factors which may cause actual results to differ materially from the forward looking statements 
are described in the Section entitled “Risk Factors” in the Form 10-KSB, and other risks identified from 
time to time in the Company’s filings with the Securities and Exchange Commission, press releases and 
other communications.  The Company assumes no obligation to update these forward-looking statements 
to reflect actual results or changes in factors or assumptions affecting such forward-looking statements. 

-  1  - 

 
 
 
 
 
PART I 

ITEM 1. 

BUSINESS 

General: 

RF  Industries,  Ltd.  (hereinafter  the  “Company”)  is  a  provider  of  interconnect  products  and 
systems  for  radio  frequency  (RF)  communications  products  and  wireless  digital  transmission  systems.  
Since  December  2000,  the  Company  has  also  been  a  manufacturer  and  seller  of  specialized  electrical 
cabling and interconnect products to the medical monitoring market.  The Company currently conducts its 
operations  through  two  divisions  known  as  (i)  the  RF  Connector  Division,  which  distributes  cable 
connectors and cable assemblies, and (ii) the Neulink Division, which distributes complete wireless data 
products such as radio frequency data links and wireless modems.  For financial accounting purposes, the 
Company considers these Divisions to be two separate business units. 

The Company’s principal executive office is located at 7610 Miramar Road, Building #6000, San 
Diego,  California.    The  Company  was  incorporated  in  the  State  of  Nevada  on  November  1,  1979, 
completed its initial public offering in March 1984 under the name Celltronics, Inc. and changed its name 
to  RF  Industries,  Ltd.  in  November  1990.    Unless  the  context  requires  otherwise,  references  to  the 
“Company” in this report include RF Industries, Ltd. and its divisions and wholly owned subsidiary. 

RF Connector Division    

The  RF  Connector  Division  is  engaged  in  the  design,  manufacture  and  distribution  of  coaxial 
connector  solutions  for  companies  that  design,  build,  operate,  maintain  and  use  wireless  voice,  data, 
messaging,  and  location  tracking  systems.    Coaxial  connector  products  consist  primarily  of  connectors 
which, when attached to a coaxial cable, facilitate the transmission of analog and digital signals in various 
frequencies.    Although  most  of  the  connectors  are  designed  to  fit  standard  products,  the  Company  also 
sells custom connectors specifically designed and manufactured to suit customer requirements such as the 
Wi-Fi  and  broadband  wireless  industries.    The  Company’s  RF  connectors  are  manufactured  for  the 
Company  by  third  party  foreign  manufacturers  located  in  Asia.    The  Company  has  been  designing, 
producing and selling coaxial connectors since 1987.   

The  RF  Connector  Division  also  is  engaged  in  the  manufacture  and  distribution  of  RF  cable 
assemblies.  These  cable  assemblies  consist  of  various  types  of  coaxial  cables  that  are  attached  to 
connectors  (usually  the  Company’s  connectors)  for  use  in  a  variety  of  communications  applications.  
Cable  assemblies  are  manufactured  at  the  Company’s  California  facilities  and  are  sold  through 
distributors  or  directly  to  major  OEM  (Original  Equipment  Manufacturer)  accounts.    Cable  assemblies 
consist  of  both  standard  cable  assemblies  and  assemblies  that  are  custom  manufactured  for  the 
Company’s  clients.    The  Company  offers  a  standard  line  of  cable  assemblies  with  over  70,000  cable 
products.    During  the  2003  fiscal  year,  the  RF  Connector  Division  added  high-speed  production  and 
marking  equipment  in  order  to  expand  cable  assembly  capabilities  and  its  Bioconnect  medical  product 
line offerings. RF cable assembly sales generated $1,398,000 of revenues, or approximately 18.4% of the 
RF Connector Division’s net revenues during the fiscal year ended October 31, 2003. 

The  Company’s  connectors  and  cable  assemblies  are  used  in  thousands  of  different  devices, 
products and types of equipment.  While the models and types of devices, products and equipment may 
change from year to year, the demand for the types of connectors used in such products and offered by the 
Company  does  not  fluctuate  with  the  changes  in  the  end  product  incorporating  the  connectors.    In 
addition,  since  the  Company’s  standard  connectors  can  be  used  in  a  number  of  different  products  and 
devices,  the  discontinuation  of  one  product  does  not  make  the  Company’s  connectors  obsolete.  

-  2  - 

 
 
 
 
 
 
Accordingly,  most  connectors  carried  by  the  Company  can  be  marketed  for  a  number  of  years  and  are 
only gradually phased out.  Furthermore, because the Company’s connector products are not dependent 
on  any  line  of  products  or  any  market  segment,  the  Company’s  overall  sales  of  connectors  do  not 
fluctuate  materially  when  there  are  changes  to  any  product  line  or  market  segment.    Sales  of  the 
Company’s  connector  products  are  more  dependent  upon  the  overall  economy  and  on  the  Company’s 
ability  to  market  its  products.    While  the  Company’s  sales  of  connectors  and  cable  assemblies  have 
fluctuated  in  the  past  few  years,  the  Company  believes  that  the  continuing  increase  in  new  wireless 
products being introduced will result in an overall increase in the demand for radio frequency connectors 
and cable assemblies that the Company distributes.  

In  December  2000,  the  Company  acquired  Bioconnect,  Inc.,  a  designer  and  manufacturer  of 
cables  and  interconnects  for  medical  monitoring  applications.    In  February,  2003,  the  Company 
consolidated Bioconnect operations with those of the RF Connector division and moved the Bioconnect 
operations from Lake Elsinore to the RF Connector division’s San Diego facilities.  The RF Connector 
division  continues  to  design,  manufacture  and  sell  the  Bioconnect  line  of  medical  products.    The 
Company  has  leased  an  additional  3180  square  feet  of  manufacturing  space,  adjacent  to  its  existing 
facilities for the Bioconnect cable and coaxial cable assembly operations.  The Bioconnect product group 
is  engaged  in  the  design,  manufacture  and  sale  of  cables  and  interconnects  for  medical  monitoring 
applications, such as disposable ECG cables, infant apnea monitors in hospitals, patient leads, snap leads 
and connecting wires. 

The  RF  Connector  Division  generated  $8,588,000,  approximately  87%  of  the  Company’s  net 

revenues during the fiscal year ended October 31, 2003. 

RF Neulink Division 

The  RF  Neulink  Division  designs  and  manufactures,  through  outside  contractors,  wireless  data 
products commonly known as RF data links and wireless modems.  These radio modems and receivers 
provide high-speed wireless connections over distances where wire connections may not be desirable or 
feasible.  RF Neulink sells its owns products and those of other manufacturers.  During the 2003 fiscal 
year, RF Neulink completed the design and development of a new NL6000 radio-modem, which is now 
RF Neulink’s standard model.  In addition to selling its own radio modem, RF Neulink also distributes 
antennas, transceivers and related products of other manufacturers.  The RF Neulink Division is now able 
to  offer  complete  turnkey  packages  for  numerous  remote  data  transmission  applications.    A  few  of  the 
many  applications  for  these  products  include  industrial  monitoring  and  control  of  remote  sensors  and 
devices  (SCADA),  wireless  linking  of  remote  weather  and  seismic  sites,  multipoint  military  training 
range  information  systems,  infrastructure  linking  of  public  safety  communications  networks  and 
automatic  vehicle  location  systems.    The  RF  Neulink  Division  generated  $1,288,000,  or  approximately 
13% of the Company’s net revenues during the fiscal year ended October 31, 2003. 

Product Description: 

The Company produces a broad range of interconnect products and assemblies.  The products that 

are offered and sold by the Company’s two divisions consist of the following: 

RF Connector Division: 

The  Company’s  RF  Connector  Division  designs  and  distributes  coaxial  connectors  for  the 
numerous  products,  devices  and  instruments.    Coaxial  connectors  have  applications  in  commercial, 
industrial, automotive, scientific and military markets. 

-  3  - 

 
 
 
 
 
 
The types of connectors offered by the RF Connector Division include 2.4mm and 3.5mm, 7-16 
DIN,  BNC,  MCX,  MHV,  Mini-UHF,  MMCX,  N,  SMA,  SMB,  TNC  and  UHF.    These  connectors  are 
offered in several configurations for both plugs and jacks.  There are hundreds of applications for these 
connectors,  some  of  which  include  digital  applications,  cellular  and  PCS  telephones,  Wi-Fi  and 
broadband  wireless  applications,  cellular  and  PCS  infrastructure,  GPS  (Global  Positioning  Systems), 
mobile radio products, aircraft, video surveillance systems, cable assemblies and test equipment.  Users of 
the Company’s connectors include telecommunications companies, circuit board manufacturers, Original 
Equipment  Manufactures  (OEM),  consumer  electronics  manufacturers,  audio  and  video  product 
manufacturers and installers, and satellite companies.  The RF Connector Division markets approximately 
1,500 types of connectors, which range in price from $0.40 to $125.00 per unit.   

The RF Connector Division also produces and markets the Company’s cable assemblies.  Cable 
assemblies are made with a variety of sizes and combinations of RFI coaxial connectors and coax cabling.  
Cabling is purchased from a variety of major unaffiliated suppliers and is assembled with the Company 
connectors  as  complete  cable  assemblies.    Coaxial  cable  assemblies  have  thousands  of  applications 
including  local  area  networks,  wide  area  networks,  Internet  systems,  PCS/cellular  systems,  TV/dish 
network systems, test equipment and entertainment systems.   

The  Bioconnect  group  within  the  RF  Connector  division  designs,  manufactures  and  sells 
specialized  electrical  cabling  and  interconnect  products  used  in  the  medical  monitoring  market.    These 
products consist primarily of patient monitoring cables, ECG cables, snap leads, and molded safety leads 
for  neonatal  monitoring  electrodes.    The  products  used  in  hospitals,  clinics,  doctor  offices,  ambulances 
and at home, are replaced frequently in order to ensure maximum performance. 

The  RF  Connectors  Division  also  designs,  and  manufactures  through  outside  contractors,  a 
variety of connectors and hand tools that are assembled into kits used by lab and field technicians, R&D 
technicians and engineers.  The Company also designs and now offers some of its own tools, which differ 
from  those  offered  elsewhere  in  the  market.    Tool  products  are  carried  as  an  accommodation  to  the 
Company’s customers and have not materially contributed to the Company’s revenues.   

RF Neulink Division: 

The  wireless  data  products  available  from  the  RF  Neulink  Division  come  in  a  variety  of 
configurations  to  satisfy  the  requirements  of  the  various  vertical  markets.    Transmitter  and  receiver 
modules come in a wide range of power output and frequency ranges and are used to convey data or voice 
from point to point.  Additionally, dumb or smart programmable modems are available in a wide range of 
speeds and frequency/price ranges.  Accessory modules have been developed for remotely controlling and 
monitoring electrical devices. 

The products sold by the RF Neulink Division, including both its own products and products of 

other manufacturers that are distributed by the Neulink Division, include: 

• 

• 

• 

• 

• 

RF9600 UHF and VHF wireless modems 

DAC9600’s incorporating RF9600’s with Digital, Analogue, and Relay I/O modules 

NL6000 UHF and VHF wireless modems 

Omnex Control Systems 900mhz Spread-Spectrum wireless modems and I/O modules 

Teledesign high-speed wireless modems in VHF, UHF and 900 MHz frequencies 

-  4  - 

 
 
 
 
 
• 

• 

• 

Maxrad and Antenex antennas 

Bluewave Antennas 

Custom Design and Engineering services  

Current applications in use worldwide for Neulink products are various and include:   

• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 
• 

seismic and volcanic monitoring 
industrial remote censoring/control in oil fields, pipelines and warehousing 
lottery remote terminals 
various military applications 
remote camera control and tracking 
perimeter and security system control/monitoring 
water and waste management 
inventory control 
HVAC remote control and monitoring 
biomedical hazardous material monitoring 
fish farming automation of food dispensing, water aeration and monitoring 
remote emergency generator startup and monitoring 
Police usage for mobile want and warrant data 

During the 2003 fiscal year, RF Neulink completed the design and development of a new NL6000 
radio-modem, and the Company has recently commenced marketing and selling these units.  This product 
is a high-speed narrow band compliant radio modem, with a powerful DSP on board, that operates on a 
12.5 KHz channel at a 12 Kbps data transfer rate.  With standard data, enhanced data, and mobile data 
modes, the NL6000 is programmable to meet most needs.   

The  Company  also  is  marketing  its  Neulink  wireless  data  products  for  use  in  oil  and  gas  field 
monitoring, electrical control and distribution and industrial automation and plant security.  In addition, 
the  Neulink Division’s  standard  RF  9600  radio  modem,  which  is  used  to  monitor  seismic  and  volcanic 
activity, is designed to prevent loss of life by early warning of impending disaster. 

In addition to its own products, the Neulink Division also is the nationwide distributor for Zeus 
Wireless data spread spectrum transceivers.  These units are true frequency hoppers @ 2.4GHz offering 
point-to-point, point-to- multipoint, Broadcast and TCP/IP operational modes.  The Neulink Division has 
agreed  to  handle  lower  volume  customers  of  this product.    Under  this  agreement,  the  Neulink  Division 
provides system design, tech support and service for sales of 2500 units or less. 

In  2002,  the  Neulink  Division  added  the  Antenex  line  of  antennas  to  its  product  line.    As  a 
distributor  for  both  Maxrad  and  Antenex  antennas,  the  Neulink  Division  is  now  able  to  offer  two 
complimentary lines of antennas, thereby addressing most antenna needs. 

In  2002,  the  Neulink  Division  also  was  named  as  a  distributor  of  Omnex  Control  System’s 
wireless modems, thereby enabling the Neulink Division to increase its line of products to include a 900 
MHz  spread  spectrum  transceiver  to  customers  who  need  a  license-free  system.    The  Omnex  line  of 
products has multiple transceivers with numerous options. 

Design  efforts  have  been  completed  for  the  software  and  hardware  products,  which,  in 
combination with existing products, are designed to enable Neulink to market complete wireless solutions 

-  5  - 

 
 
 
 
 
 
 
for control and monitoring of remote sites via radio modem links.  New software enables RF Neulink’s 
RF9600  wireless  modems,  in  conjunction  with  our  I/O  modules,  to  configure  a  SCADA  system.    The 
software,  named  EZ-SCADA,  creates  a  simple  user-defined  graphics  screen  that  visually  displays  the 
status,  analogue  values  and  trends.    EZ-SCADA  software  allows  remote  polling  via  base  stations  of 
SCADA  units  such  as  water,  oil  or  gas  tanks.    Hardware  changes  include  addition  of  Analogue  ‘C’ 
module, allowing system design for a full range of sensing and monitoring devices, digital, analogue and 
relay control. 

The Neulink Division also added several other new products to its line.  With over-the-air rates of 
19.2 Kbps the Teledesign Systems TS4000 series offers enhanced features such as dual RS-232 data ports 
and  higher  RF  power  levels.    The  TS4000  series  offer  increased  range  for  remote  SCADA  systems,  as 
well  as  dual  RS232  port  options  for  multiple  unit  control.    In  addition,  the  new  TPL  amplifiers  for 
licensed systems enable increased range of communications between radios.  The TPL line of high-speed 
switched amplifiers compliment Neulink’s high-speed radio modems. 

Foreign Sales: 

Direct  export  sales  by  the  Company  to  customers  in  South  America,  Canada,  Mexico,  Europe, 
Australia,  the  Middle  East,  and  the  Orient  accounted  for  approximately  18%  of  Company  sales  for  the 
fiscal year ended October 31, 2002 and approximately 12% of Company sales for the fiscal year ended 
October  31,  2003.    The  majority  of  the  export  sales  during  these  periods  were  to  Canada  and  Mexico.  
The  Company  is  attempting  to  expand  its  foreign  distribution  efforts  under  its  “RFI”  logo,  and  is 
attempting to obtain additional foreign private label customers. 

The Company does not own, or directly operate any manufacturing operations or sales offices in 

foreign countries.  

Distribution, Marketing and Customers: 

Sales methods vary greatly between the two divisions. 

RF Connector presently sells its products primarily through warehousing distributors and OEMs 
(Original  Equipment  Manufacturers)  customers  who  utilize  coaxial  connectors  and  cable  assemblies  in 
the  manufacture  of  their  products.      Since  there  are  many  OEMs  who  are  not  served  by  any  of  the 
Company’s distributors, the Company’s goal is to increase the number of OEMs that purchase connectors 
directly  from  the  Company.  The  Bioconnect  group  markets  its  products  both  directly  to  hospitals  and 
indirectly  to  the  medical  market  through  hospital  dealers  and  distributors.    The  group  also  sells  its 
products to OEMs who incorporate the leads and cables into their product offerings.   

RF  Neulink  sells  its  products  directly  or  through  manufacturers  representatives,  system 
integrators and OEMs.   System integrators and OEMs integrate and/or mate  Company’s products with 
their hardware and software to produce turnkey wireless systems.  These systems are then either sold or 
leased  to  other  companies,  including  utility  companies,  financial  institutions,  petrochemical  companies, 
government agencies, and irrigation/water management companies. 

Manufacturing: 

The Company contracts with outside third parties for the manufacture all its coaxial connectors 
and  Neulink  products.    However,  virtually  all  of  RF  cable  assemblies  sold  by  the  Company  during  the 
fiscal year ended October 31, 2003 were manufactured by the Company at its facilities in California.  RF 
Connector has its coaxial connector manufacturing performed at numerous manufacturing plants in Japan, 

-  6  - 

 
 
 
 
 
 
Korea,  the  United  States  and  International  Standards  Organization  (ISO)  approved  factories  in  Taiwan.  
The  Company  is  not  dependent  on  any  one  or  only  a  few  manufacturers  for  its  coaxial  connectors  and 
cable  assemblies.    The  Company  does  not  have  any  agreements  with  manufacturers  for  its  connectors, 
cable  assemblies  or  Neulink  products.    RF  Industries  has  in-house  design  engineers  who  create  the 
engineering drawings for fabrication and assembly of connectors and cable assemblies.  Accordingly, the 
manufacturers are not primarily responsible for design work related to the manufacture of the connectors 
and  cable  assemblies.    However,  the  third  party  manufacturers  of  the  Neulink  products  are  solely 
responsible  for  design  work  related  to  the  manufacture  of  the  Neulink  Division’s  products.    Neulink’s 
products  are  manufactured  by  numerous  manufacturers  in  the  United  States,  and  the  Company  is  not 
dependent on one or a few manufacturers for its Neulink products.   

The  Bioconnect  group  of  the  RF  Connector  division  has  designed  and  manufactured  its  own 
products  for  over  20  years  (including  as  an  unaffiliated  company).    The  manufacturing  process  for  the 
Bioconnect  medical  cables  includes  all  aspects  of  the  product,  from  the  design  to  mold  design,  mold 
fabrication,  assembly  and  testing.    The  Bioconnect  product  line  produces  its  medical  interconnect 
products in both high volume manufacturing and for custom or low volume applications.   

There are certain risks associated with the Company’s dependence on third party manufacturers 
for  its  products,  including  reduced  control  over  delivery  schedules,  quality  assurance,  manufacturing 
costs, the potential lack of adequate capacity during periods of excess demand and increases in prices.   

Raw Materials: 

Connector  materials  are  typically  made  of  commodity  metals  and  include  small  applications  of 
precious  materials,  including  silver  and  gold.    The  RF  Connector  Division  purchases  almost  all  of  its 
connector  products  from  contract  manufacturers  located  in  Asia  and  the  United  States.    The  Company 
believes  that  the  raw  materials  used  in  its  products  are  readily  available  and  that  the  Company  is  not 
currently  dependent  on  any  supplier  for  its  raw  materials.    The  Company  does  not  currently  have  any 
long-term  purchase  or  supply  agreements  with  its  connector  or  Neulink  product  suppliers.    The  RF 
Connector  cable  assembly  division  obtains  coaxial  connectors  from  RF  Connector’s  manufacturing 
sources.    The  Company  believes  there  are  numerous  domestic  and  international  suppliers  of  coaxial 
connectors.    Nevertheless,  should  the  Company  experience  a  material  delay  in  obtaining  raw  materials 
and  component  parts  from  its  existing  suppliers,  until  alternate  arrangements  are  made,  the  Company’s 
ability to meet its customer’s needs may be adversely affected. 

Neulink  purchases  its  electronic  products  from  various  U.S.  suppliers,  and  all  Neulink  wireless 
modem transceivers are built in the United States.  The Company believes electronic components used in 
these products are readily available from a number of domestic suppliers and from other foreign suppliers. 

Personnel: 

As of December 31, 2003, the Company employed 52 full-time employees, of whom 17 were in 
management, 16 were in manufacturing and assembly, 2 were engineers engaged in design, research and 
development, and the rest were in various administrative positions.  The Company also occasionally hires 
part-time  employees.    The  Company  believes  that  it  has  a  good  relationship  with  its  employees  and,  at 
this time, no employees are represented by a union. 

-  7  - 

 
 
 
 
 
 
Research and Development:   

During  the  past  two  fiscal  years,  the  Company  spent  approximately  $300,000  on  research  and 
development.    A  significant  portion  of  the  recent  research  and  development  expenses  consisted  on  the 
development of RF Neulink’s new NL6000 radio modem.  Since the development of the NL6000 has now 
been  completed,  research  and  development  expenses  are  expected  to  decrease.    Research  and 
development  activities  of  the  Company  consist  of  activities  intended  to  produce  new  products  not 
marketed  by  others  that  can  be  marketed  to  the  industry  in  general.    In  addition,  to  research  and 
development  activities,  the  Company  also  spent  approximately  $1,098,000  during  the  past  two  fiscal 
years on engineering.  Engineering activities consist of the design and development of new products for 
specific  customers  and  the  design  and  engineering  of  new  products  to  keep  up  with  changes  in  the 
industry and products offered by the Company’s competitors.  Engineering work often is carried out in 
collaboration with the Company’s customers.   

Patents, Trademarks and Licenses: 

The Company does not own any patents on any of its products, nor has it registered any product 
trademarks.    Because  of  the  Company  carries  thousands  of  separate  types  of  connectors  and  other 
products, most of which are available to the Company’s customers from other sources, the Company does 
not believe that its business or competitive position is dependent on patent protection.   

Warranties and Terms: 

The  Company  warrants  its  products  to  be  free  from  defects  in  material  and  workmanship  for 
varying warranty periods, depending upon the product.  Products are generally warranted to the dealer for 
one year, with the dealer responsible for any additional warranty it may make.  Certain Neulink products 
are  sold  directly  to  end-users  and  are  warranted  to  those  purchasers.    The  RF  Connector  products  are 
warranted  for  the  useful  life  of  the  connectors.    Although  the  Company  has  not  experienced  any 
significant warranty claims to date, there can be no assurance that it will not be subjected to such claims 
in the future. 

The  Company  usually  sells  to  customers  on  30-day  terms  pursuant  to  invoices  and  does  not 
generally grant extended payment terms.  Sales to most foreign customers are made on cash terms at time 
of  shipment.    Customers  may  delay,  cancel,  reduce,  or  return  products  after  shipment  subject  to  a 
restocking charge. 

Competition: 

Management  estimates  that  RF  Connector  has  over  50  competitors  in  a  $900,000,000  annual 
coaxial connector  market.   Management believes no one competitor has over 15% of the total  market, 
while the three leaders hold no more than 30% of the total market.  Many of the competitors of the RF 
Connector  Division  have  significantly  greater  financial  resources  and  broader  product  lines.    RF 
Connector competes on the basis of product quality, product availability, price, service, delivery time and 
value-added support to its distributors and OEM customers.  Since the Company’s strategy is to provide a 
broad selection of products in the areas in which it competes and to have a ready supply of those products 
available  at  all  times,  the  Company  normally  has  a  significant  amount  of  inventory  of  its  connector 
products.  The Bioconnect group competes with numerous other companies in all areas of its operations, 
including the manufacture of OEM custom products and medical cable products.  Most of the competitors 
of Bioconnect are larger and have significantly greater financial resources than Bioconnect.   

-  8  - 

 
 
 
 
 
Major  competitors  for  Neulink  include  Microwave  Data  Systems  and  Data  Radio.    Although  a 
number of larger firms could enter Neulink’s markets with similar products, Neulink’s strategy is focused 
on  serving  and  providing  specific  hardware  and  software  combinations  with  the  goal  of  maintaining  a 
strong position in selected “niche” wireless applications.  While the Neulink Division’s competitors offer 
products that are substantially similar to Neulink’s radio modems, the Neulink Division tries to enhance 
its competitive position by offering additional service before, during, and after the sale.  For example, the 
Company  provides  design,  applications  engineering,  and  telephone  assistance  to  its  Neulink  Division 
customers. 

Government Regulations: 

The  Company’s  products  are  designed  to  meet  all  known  existing  or  proposed  governmental 
regulations.    Management  believes  that  the  Company  should  be  able  to  meet  existing  standards  for 
approvals by government regulatory agencies for its principal products. 

Neulink  products  are  subject  to  the  regulations  of  the  Federal  Communications  Commission 
(FCC)  in  the  United  States,  the  Department  of  Communications  (D.O.C.)  in  Canada,  and  the  future 
E.C.C. Radio Regulation Division in Europe.  The Company’s present equipment is “type-accepted” for 
use  in  the  United  States  and  Canada.    Neulink  offers  products  that  comply  with  current  FCC,  Industry 
Canada,  and  some  European  union  regulations.    The  system  integrator,  or  end  user,  is  responsible  for 
compliance with applicable government regulations. 

Bioconnect’s products are subject to the regulations of the U.S. Food and Drug Administration.   

ITEM 2. 

PROPERTIES: 

The Company leases its corporate headquarters building at 7610 Miramar Road, Building 6000, 
San  Diego,  California.    The  building  consists  of  approximately  11,000  square  feet  which  houses 
administrative,  sales  and  marketing,  engineering,  production  and  warehousing  for  the  Company’s 
Connector Division. In addition, in February 2003,  the Company leased  an additional 3180 square foot 
facility adjacent to the Company’s existing facilities to house the operations of Bioconnect, which were 
relocated as  part of the consolidation of the operations of RF Connector and Bioconnect.  The Neulink 
Division  operates  from  a  separate  building  that  is  located  adjacent  to  the  Company’s  corporate 
headquarters  at  7606  Miramar  Road,  Building  7200.    RF  Neulink’s  building  consists  of  approximately 
2,400  square  feet,  which  houses  the  production  and  sales  staff  of  the  Neulink  Division.    All  of  the 
foregoing  leases  will  terminate  in  May  31,  2005.    The  aggregate  monthly  rental  for  all  the  Company’s 
facilities currently is approximately $13,500 per month, plus utilities, maintenance and insurance.   

The  Company  currently  believes  that  its  facilities  are  sufficient  to  meet  its  foreseeable  needs.  
However,  should  the  Company  require  additional  space,  the  Company  believes  that  suitable  additional 
space is available near the Company’s current facilities. 

ITEM 3. 

LEGAL PROCEEDINGS: 

The Company is not currently a party to any pending legal proceedings.   

-  9  - 

 
 
 
 
 
 
 
 
 
 
 
ITEM 4.  

SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS: 

None. 

PART II 

ITEM 5.  

MARKET FOR COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND 
SMALL BUSINESS ISSUER PURCHASES OF EQUITY SECURITIES. 

Market information:  The Company’s Common Stock is listed and trades on the NASDAQ Small 

Cap Market under the “RFIL.” 

For the periods indicated, the following tables sets forth the high and low sales prices per share of 
Common  Stock.    These  prices  represent  inter-dealer  quotations  without  retail  mark-up,  markdown  or 
commission and may not necessarily represent actual transactions. 

Quarter 

Fiscal 2003 

High 

Low 

November 1, 2002 - January 31, 2003 ...............
February 1, 2003 - April 30, 2003......................
May 1, 2003 - July 31, 2003...............................
August 1, 2003 - October 31, 2003 ....................

Fiscal 2002 

November 1, 2001 - January 31, 2002 ...............
February 1, 2002 - April 30, 2002......................
May 1, 2002 - July 31, 2002...............................
August 1, 2002 - October 31, 2002 ....................

2.69 
 2.87 
3.78 
4.50 

2.90 
2.92 
2.85 
2.22 

2.00 
2.00 
2.67 
3.35 

2.62 
2.601 
2.031 
1.569 

On January 9, 2004, the closing sales price of the Company’s Common Stock was $6.84. 

As of January 9, 2004, there were 613 holders of the Company’s Common Stock according to the 
records of the Company’s transfer agent, Continental Stock Transfer & Trust Company, New York, New 
York. 

The  Company  has  not  paid  any  dividends  to  date  and  does  not  presently  intend  to  pay  cash 

dividends on its Common Stock in the foreseeable future. 

There  were  no  sales  of  equity  securities  by  the  Company  that  were  not  registered  under  the 

Securities Act during fiscal 2003.   

The  Company  did  not  repurchase  any  of  its  shares  during  the  fourth  quarter  of  the  fiscal  year 

covered by this report. 

-  10  - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ITEM 6. 

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION 
AND RESULTS OF OPERATIONS 

The following table presents the key measures of consolidated financial condition as of October 31, 2003 
and 2002: 

Cash and cash equivalents ......  
Current assets ..........................  
Current liabilities ....................  
Working capital.......................  
Property and equipment - net ..  
Total assets..............................  
Stockholders’ equity ...............  

Amount 
  $2,683,896 
8,146,211 
509,992 
7,636,219 
328,124 
8,608,090 
8,058,098 

Liquidity and Capital Resources:   

2003 

2002 

% Total 
Assets 
31.2% 
94.6% 
5.9% 
88.7% 
3.8% 
100.0% 
93.6% 

Amount 
  $3,939,299 
9,573,351 
442,659 
9,130,692 
434,823 
  10,146,150 
9,595,691 

% Total 
Assets 
38.8% 
94.4% 
4.4% 
90.0% 
4.3% 
100.0% 
94.6% 

Management believes that its existing current assets and the amount of cash it anticipates it will 
generate from current operations will be sufficient to fund the anticipated liquidity and capital resource 
needs  of  the  Company  for  the  fiscal  year  ended  October  31,  2004.    The  Company  does  not,  however, 
currently  have  any  commercial  banking  arrangements  providing  for  loans,  credit  facilities  or  similar 
matters  should  the  Company  need  to  obtain  additional  capital.    Management  believes  that  its  existing 
assets and the cash it expects to generate from operations will be sufficient during the current fiscal year 
are based on the following:  

•  As  of  October  31,  2003,  the  amount  of  cash  and  cash  equivalents  was  equal  to  $2,684,000  in  the 
aggregate.    This  amount  represented  approximately  94%  of  the  selling  and  general  expenses  of  the 
Company for the entire fiscal year ended October 31, 2003.  Accordingly, the Company believes that 
it has sufficient cash available to operate for an entire year even if it did not generate any profits.  

•  As  of  October  31,  2003,  the  Company  had  approximately  $8,146,000  in  current  assets,  and  only 

$510,000 of current liabilities. 

•  As  of  October  31,  2003,  the  Company  had  only  $40,000  of  outstanding  indebtedness  (other  than 

accounts payable and other current liabilities). 

•  As  of  October  31,  2003,  the  total  amount  of  fixed  commitments  of  the  Company  (such  as  lease 
payments for its properties and equipment, and other non-cancelable obligations) was $241,000. 

In addition, the Company currently does not believe it will need to make any material acquisitions 
in fiscal 2004.  Management also believes that based on the Company’s financial condition at October 31, 
2003, the absence of outstanding bank debt, and its recent operating results, the Company would be able 
to obtain bank loans to finance its expansion, if necessary, although there can be no assurance any bank 
loan would be obtainable, or if obtained, would be on favorable terms or conditions. 

The  Company  is  not  a  party  to  off-balance  sheet  arrangements  and  does  not  engage  in  trading 
activities involving non-exchange traded contracts.  In addition, the Company has no financial guarantees, 

-  11  - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
debt or lease agreements or  other arrangements that could trigger a requirement for an early payment or 
that could change the value of the Company’s assets. 

Inventories as of October 31, 2003 were $3,455,000, a $689,000 decrease from October 31, 2002.  
As  part  of  its  business  strategy,  and  because  of  its  offshore  manufacturing  arrangements,  the  Company 
normally maintains a high level of inventory.  As described elsewhere in this Annual Report, one of the 
Company’s  competitive  advantages  and  strategies  is  to  maintain  customer  satisfaction  by  having 
sufficient inventory on hand to fulfill most customer orders on short notice.  Accordingly, the Company 
maintains  a  significant  amount  of  inventory,  which  amount  it  increases  or  decreases  to  reflect  its  sales.  
The Company continuously monitors its inventory levels and, because of recent increases in sales, may 
commence increasing its inventory levels. 

The net income for the current year was $711,000, net cash provided by operating activities for 
the year ended October 31, 2003 was $1,129,000.  For the prior year ended October 31, 2002, net income 
was $380,000, and cash provided by operating activities was $1,415,000.  In each of the past two fiscal 
years, net cash provided from operations exceeded net income due to the reduction in inventories (which 
enabled  the  Company  to  generate  sales  without  having  to  expend  cash  to  purchase  or  replenish  those 
inventories), non-cash depreciation and amortization expenses, and certain other factors. 

Net  cash  used  in  investing  activities  was  $44,000  during  fiscal  2003,  compared  to  $1,653,000 
provided  by  investing  activities  in  fiscal  2002.    The  net  cash  that  the  Company  realized  in  fiscal  2002 
from  investing  activities  was  due  to  the  liquidation  by  the  Company  of  its  short-term  money  market 
holdings.  

Financing activities reduced the Company’s net cash by $2,340,000 in the current year primarily 
as  a  result  of  the  repurchase  in  May  2003  by  the  Company  of  752,167  of  its  outstanding  shares  of 
common stock at $3.00 per share (a cash outlay of $2,256,501), and repurchase of stock on open market 
of $83,499.  The decrease in cash due to the repurchase of shares was partially offset by the issuance of 
$90,000  of  new  shares  upon  the  exercise  of  stock  options.    The  Company  used  $45,000  in  financing 
activities during the previous year to repay outstanding loans.   

Results of Operations: 

The following summarizes the key components of the consolidated results of operations for the 

years ended October 31, 2003 and 2002: 

2003 

2002 

Net sales ..................................  
Cost of sales ............................  
Gross profit .............................  
Engineering expenses..............  
Selling and general expenses ..  
Impairment of goodwill…… 
Operating income....................
Other income...........................  
Income before income taxes ...  
Income taxes ...........................  
Net income ..............................  

Amount 
$9,875,499 
5,079,307 
4,796,192 
753,562 
2,849,506 
- 
1,193,124 
22,321 
1,215,445 
504,700 
710,745 

% of Sales 
100.0% 
51.4% 
48.6% 
7.6% 
28.9% 
- 
12.1% 
.2% 
12.3% 
5.1% 
7.2% 

Amount 
$8,915,935 
4,669,673 
4,246,262 
644,120 
2,964,072 
220,509 
417,561 
354,423 
771,984 
392,300 
379,684 

% of Total 
Sales 
100.0% 
52.4% 
47.6% 
7.2% 
33.2% 
2.5% 
4.7% 
4.0% 
8.7% 
4.4% 
4.3% 

-  12  - 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Net sales of the Company increased by $960,000, or 11%, for the fiscal year ended October 31, 
2003 compared to the fiscal year ended October 31, 2002.  The increase in fiscal 2003 is attributable in 
part to a $537,000 increase in sales at the Company’s RF Connector Division to $8,588,000 in fiscal 2003 
from $8,051,000 in fiscal 2002.  The increase in net sales in the RF Connector Division was due to an 
increase  in  overall  demand  for  connector  products,  particularly  for  wireless  applications,  during  the 
second half of the fiscal year.  For the fiscal year ended October 31, 2003, net sales of Neulink Division 
increased by $423,000. 

Net  sales  for  the  Neulink  Division  increased  by  $423,000  to  $1,288,000  in  fiscal  2003  from 
$865,000  in  fiscal  2002.    The  primary  reason  for  the  increase  in  Neulink’s  revenues  is  due  to  the 
consulting and engineering assistance that Neulink started to offer to its customers.  Neulink also offered 
its customers cables, antennas and radio modems to optimize their end use performance, thus increasing 
sales.  Neulink has recently supplemented the product line that it offers with the new modem that it has 
developed and recently introduced. 

The  Company’s  gross  profit  increased  by  $550,000  to  $4,796,000  in  2003  from  $4,246,000  in 
2002 due to the increase in net sales and a slight decrease in the cost of sales.  As a percent of sales, gross 
profit  increased  to  48.6%  in  fiscal  2003  from  47.6%  of  sales  in  fiscal  2002.    The  increase  in  the  gross 
profit percentage is primarily due to product mix, and increased  sales volume, which increased volume 
enabling the Company to obtain better pricing on its product purchases and reduce its per unit labor costs. 

Engineering expenses, which include research and development expenses, increased by $110,000 
from  $644,000  in  fiscal  2002  to  $754,000  in  fiscal  2003.    As  a  percent  of  sales,  engineering  expenses 
increased  from  7.2%  in  fiscal  2002  to  7.6%  in  fiscal  2003.    The  increase  in  engineering  expenses  is 
attributable to an increase in the design and development activities related the development of the recently 
released new Neulink modem.  Since the development of that modem has now been completed, research 
and development expenses are expected to decrease slightly during the current fiscal year. 

Selling and general expenses decreased by $114,000, or by 3.9%, from $2,964,000 in fiscal 2002 
to  $2,850,000  in  fiscal  2003.    The  decrease  is  primarily  due  to  the  consolidation  of  the  Bioconnect 
operations  with  and  into  the  RF  Connector  division,  which  consolidation  eliminated  certain  duplicative 
costs.  

Operating  income  increased  by  $775,000  from  $418,000  in  fiscal  2002  to  $1,193,000  in  fiscal 
2003.  The increase in operating income is primarily attributable to increased sales in both the divisions, 
the higher gross margins, and the decrease in selling and general expenses.  Operating income in fiscal 
2002  also  was  lowered  by  $221,000  due  to  an  impairment  of  goodwill  charge.    No  similar  charge  was 
taken in fiscal 2003. 

Other  income  decreased  by  $332,000.  Other  income  in  fiscal  2002  benefited  from  a  one-time 
contract  settlement  of  $272,000  and  from  commissions  of  $23,000.    The  remaining  decrease  in  other 
income in fiscal 2003 from other income in fiscal 2002 was due to a $45,000 decrease in interest earnings, 
which  decrease  is  due  to  the  lower  cash  balances  held  by  the  Company  during  the  current  year  (cash 
balances were reduced by $2,388,000 due to the repurchase of shares)  

Net  income  increased  by  $331,000  to  $711,000,  compared  to  net  income  of  $380,000  in  fiscal 
2002.  The increase in net income is due to the overall increase in net sales coupled with a decrease in 
operating expenses.  

-  13  - 

 
 
 
 
 
 
 
 
 
ITEM 7. 

FINANCIAL STATEMENTS  

The  following  Financial  Statements  of  the  Company  with  Notes  and  Report  of  Independent 

Public Accountants are attached hereto as pages F-1 to F-19 and was filed as part of this Annual Report: 

• 

• 

• 

• 

• 

• 

Report of  J.H. Cohn LLP, Independent Public Accountants 

Balance Sheet as of October 31, 2003 and 2002 

Statements of Income for the years ended October 31, 2003 and 2002 

Statements of Stockholders’ Equity for the years ended October 31, 2003 and 2002 

Statements of Cash Flows for the years ended October 31, 2003 and 2002 

Notes to Financial Statements 

ITEM 8. 

CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON 
ACCOUNTING AND FINANCIAL DISCLOSURE 

Not Applicable. 

PART III 

ITEM 9. 

DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS; 
COMPLIANCE WITH SECTION 16(a) OF THE EXCHANGE ACT 

The Company has adopted a code of ethics that applies to all executive officers and directors of 

the Company, a copy of which is filed as Exhibit 14 to this Form 10-K/SB. 

The information required by this item is incorporated by reference to the information under the 
captions  “Election  of  Directors”  and  “Compliance  with  Section 16(a)  of  the  Exchange  Act”  of  the 
Registrant’s  definitive  Proxy  Statement  and  notice  of  the  Company’s  2004  Annual  Meeting  of 
Shareholders which the Company will file with the Securities and Exchange Commission within 120 days 
after the end of the fiscal year covered by this report. 

ITEM 10. 

EXECUTIVE COMPENSATION 

The information required by this item is incorporated by reference to the information under the 
caption  “Executive  Compensation”  of  the  Registrant’s  definitive  Proxy  Statement  and  notice  of  the 
Company’s 2004 Annual Meeting of Shareholders, which the Company will file, with the Securities and 
Exchange Commission within 120 days after the end of the fiscal year covered by this report. 

ITEM 11. 

SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND 
MANAGEMENT AND RELATED STOCKHOLDER MATTERS 

The information required by this item is incorporated by reference to the information under the 
caption  “Security  Ownership  of  Certain  Beneficial  Owners  and  Management”  of  the  Registrant’s 
definitive Proxy Statement and notice of the Company’s 2004 Annual Meeting of Shareholders which the 

-  14  - 

 
 
 
 
 
 
 
 
Company  will  file  with  the  Securities  and  Exchange  Commission  within  120  days  after  the  end  of  the 
fiscal year covered by this report. 

ITEM 12. 

CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS 

The information required by this item is incorporated by reference to the information under the 
caption “Certain Relationships and Related Transactions” of the Registrant’s definitive Proxy Statement 
and notice of the Company’s 2004 Annual Meeting of Shareholders which the Company will file with the 
Securities  and  Exchange  Commission  within  120  days  after  the  end  of  the  fiscal  year  covered  by  this 
report. 

ITEM 14. 

CONTROLS AND PROCEDURES 

(a) Evaluation of Disclosure Controls and Procedures. 

As of October 31, 2003, the Company carried out an evaluation, under the supervision and with 
the  participation  of  the  Company's  management,  including  the  Company's  Chief  Executive  Officer  and 
Chief  Financial  Officer,  of  the  effectiveness  of  the  design  and  operation  of  the  Company's  disclosure 
controls and procedures (as defined in Sections 13a-14(c) and 15d-14(c) of the Securities Exchange Act 
of 1934, as amended). Based upon that evaluation, the Company's Chief Executive Officer and its Chief 
Financial Officer concluded that the Company's disclosure controls and procedures, for a company of its 
size, are adequate to ensure material information and other information requiring disclosure are identified 
and communicated in a timely fashion. 

(b) Changes in Internal Controls 

There were no significant changes in the Company's internal controls or other factors that could 

significantly affect these controls subsequent to the date of their evaluation. 

ITEM 15. 

PRINCIPAL ACCOUNTANT FEES AND SERVICES 

The information required by this item is incorporated by reference to the information under the 
caption  “Principal  Accountant  Fees  And  Services”  of  the  Registrant’s  definitive  Proxy  Statement  and 
notice  of  the  Company’s  2004  Annual  Meeting  of  Shareholders  which  the  Company  will  file  with  the 
Securities  and  Exchange  Commission  within  120  days  after  the  end  of  the  fiscal  year  covered  by  this 
report. 

-  15  - 

 
 
 
 
 
 
SIGNATURES 

Pursuant  to  the  requirements  of  Section 13  and  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. 

RF INDUSTRIES, LTD. 

Date:  January 23, 2004 

By:     /s/    Howard F. Hill     
Howard F. Hill, President 

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 date indicated. 

Dated:  January 23, 2004 

By:      /s/    Terrie A. Gross             

Terrie A. Gross,  Chief Financial Officer 
(Principal Accounting Officer) 

Dated:  January 23, 2004 

By:     /s/  Howard F. Hill   

Howard F. Hill, Chief Executive Officer 

Dated:  January 23, 2004 

Dated:  January 23, 2004 

Dated:  January 23, 2004 

Dated:  January 23, 2004 

Dated:  January 23, 2004 

By:      /s/   John Ehret  

John Ehret, Director 

By:     /s/   Marvin Fink  

Marvin Fink, Director 

By:     /s/   Henry Hooper  

Henry Hooper, Director 

By:     /s/   Robert Jacobs 

Robert Jacobs, Director 

By:     /s/    Linde Kester  

Linde Kester, Director 

-  16  - 

 
 
 
 
 
 
 
 
 
 
RF INDUSTRIES, LTD. 

INDEX TO FINANCIAL STATEMENTS 
[ATTACHMENT TO ITEM 7] 

REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS 

BALANCE SHEETS 
  OCTOBER 31, 2003 AND 2002 

STATEMENTS OF INCOME 
  YEARS ENDED OCTOBER 31, 2003 AND 2002 

STATEMENTS OF STOCKHOLDERS' EQUITY 
  YEARS ENDED OCTOBER 31, 2003 AND 2002 

STATEMENTS OF CASH FLOWS 
  YEARS ENDED OCTOBER 31, 2003 AND 2002 

PAGE 

F-2 

F-3 

F-4 

F-5 

F-6 

NOTES TO FINANCIAL STATEMENTS 

F-7/19 

*     *     * 

F-1 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS 

To the Stockholders 
RF Industries, Ltd. 

We have audited the accompanying balance sheets of RF INDUSTRIES, LTD. as of October 31, 
2003 and 2002, and the related statements of income, stockholders' equity and cash flows for the 
years  then  ended.  These  financial  statements  are  the  responsibility  of  the  Company's 
management. Our responsibility is to express an opinion on these financial statements based on 
our audits. 

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

In our opinion, the financial statements referred to above present fairly, in all material respects, the 
financial  position  of  RF  Industries,  Ltd.  as  of  October  31,  2003  and  2002,  and  its  results  of 
operations  and  cash  flows  for  the  years  then  ended,  in  conformity  with  accounting  principles 
generally accepted in the United States of America. 

  /s/    J.H. Cohn LLP 
San Diego, California 
December 9, 2003 

F-2 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RF INDUSTRIES, LTD. 

BALANCE SHEETS 
OCTOBER 31, 2003 AND 2002 

ASSETS 

Current assets: 

Cash and cash equivalents 
Trade accounts receivable, net of allowance for 
doubtful accounts of $55,322 and $84,806 

Notes receivable 
Inventories 
Other current assets 
Deferred tax assets 

Total current assets 

Property and equipment: 
Equipment and tooling 
Furniture and office equipment 

Less accumulated depreciation 

Totals 

Notes receivable from related parties 
Note receivable from stockholder 
Other assets 

Totals 

LIABILITIES AND STOCKHOLDERS' EQUITY 

Current liabilities: 

Accounts payable 
Accrued expenses 
Notes payable 

Total current liabilities 

Deferred tax liabilities 

Total liabilities 

Commitments and contingencies 

Stockholders' equity: 

Common stock - authorized 10,000,000 shares at $.01 
par value; 2,692,683 and 3,441,054 shares issued 

Additional paid-in capital 
Retained earnings 
Receivables from sale of stock 
Treasury stock, at cost - 6,000 and 31,700 shares 

Total stockholders' equity 

Totals 

See Notes to Financial Statements. 

F-3 

      2003 

      2002 

$  2,683,896 

$  3,939,299 

  1,701,618 
12,000 
  3,455,018 
158,079 
135,600 
  8,146,211 

  1,146,439 
12,000 
  4,143,617 
169,396 
162,600 
  9,573,351 

  1,125,485 
260,183 
  1,385,668 

  1,057,544 
328,124 

49,584 
70,000 
14,171 

  1,082,813 
251,514 
  1,334,327 

899,504 
434,823 

56,505 
70,000 
11,471 

$  8,608,090 

$10,146,150 

$  181,637 
328,355 

$ 

509,992 

40,000 
549,992 

70,806 
327,271 
44,582 
442,659 

107,800 
550,459 

26,927 
  2,418,033 
  5,633,805 

(20,667) 
  8,058,098 

34,410 
  4,695,147 
  4,923,060 
(1,715) 
(55,211) 
  9,595,691 

$  8,608,090 

$10,146,150 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RF INDUSTRIES, LTD. 

STATEMENTS OF INCOME 
YEARS ENDED OCTOBER 31, 2003 AND 2002 

Net sales 
Cost of sales 

Gross profit 

Operating expenses: 

Engineering 
Selling and general 
Impairment of goodwill 

Totals 

Operating income 

Other income (expense): 

     2003 

     2002 

$ 9,875,499 
  5,079,307 

$ 8,915,935 
  4,669,673 

  4,796,192 

  4,246,262 

753,562 
  2,849,506 

  3,603,068 

644,120 
  2,964,072 
220,509 
  3,828,701 

  1,193,124 

417,561 

Realized loss from sale of available-for-sale securities 
Commissions 
Contract settlement 
Interest 

Totals 

(8,192) 
23,101 
272,031 
67,483 
354,423 

22,321 
22,321 

Income before provision for income taxes 

  1,215,445 

771,984 

Provision for income taxes 

Net income 

Earnings per share: 
  Basic 

  Diluted 

504,700 

392,300 

$  710,745 

$  379,684 

$ 

$ 

.23 

.19 

$ 

$ 

.11 

.09 

See Notes to Financial Statements. 

F-4 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RF INDUSTRIES, LTD. 

STATEMENTS OF STOCKHOLDERS’ EQUITY 
YEARS ENDED OCTOBER 31, 2003 AND 2002 

      Common Stock 
   Shares 

 Amount  

Additional 
Paid-In 
   Capital 

 Retained  
   Earnings   

 Unearned 
Compensation 

Accumulated 
Other 
Comprehensive 
        Loss 

 Receivables 
 from Sale 
   of Stock 

 Treasury 
    Stock 

Total 
Stockholders' 
     Equity 

Balance, November 1, 2001 

3,441,054 

$34,410 

$4,695,147 

$4,543,376 

$ (23,490) 

$ (7,986) 

$  (1,715)  $ 

(55,211) 

$ 9,184,531 

Net income 

379,684 

Effect of change in fair value of available- 
  for-sale securities, net of deferred taxes 
  of $5,105 

Comprehensive income 

Amortization of unearned compensation 

7,986 

     23,490 

379,684 

7,986 

387,670 

23,490 

Balance, October 31, 2002 

3,441,054 

34,410 

4,695,147 

4,923,060 

-      

-      

(1,715) 

(55,211) 

  9,595,691 

Net income 

710,745 

Tax benefit on non-qualified stock options 

47,500 

Repayments of receivables from sale of 
  stock 

Exercise of stock options 

73,296 

733 

89,962 

Purchase of treasury stock 

Retirement of common stock 

  (821,667) 

  (8,216) 

 (2,414,576) 

1,715 

710,745 

47,500 

1,715 

90,695 

 (2,388,248) 

(2,388,248) 

  2,422,792 

Balance, October 31, 2003 

 2,692,683 

$26,927 

$2,418,033 

$ 5,633,805 

$       -       

$      -      

$      -        $ 

(20,667) 

$ 8,058,098 

See Notes to Financial Statements. 

F-5 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
               
                
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RF INDUSTRIES, LTD. 

STATEMENTS OF CASH FLOWS 
YEARS ENDED OCTOBER 31, 2003 AND 2002 

Operating activities: 

Net income 
Adjustments to reconcile net income to net 
cash provided by operating activities: 
Provision for bad debts 
Depreciation and amortization 
Amortization of unearned compensation 
Deferred income taxes 
Realized loss on sale of available-for-sale securities 
Impairment of goodwill 
Income tax benefit on non-qualified stock options 
Changes in operating assets and liabilities: 

Trade accounts receivable 
Inventories 
Other assets 
Accounts payable 
Accrued expenses 

Net cash provided by operating activities 

Investing activities: 

Proceeds from sale of securities 
Investments in securities 
Capital expenditures 
Payments from/(loans to) to related party 

Net cash provided by (used in) investing activities 

Financing activities: 

Exercise of stock options 
Purchase of treasury stock 
Payments on notes payable 
Repayments of receivables from sale of stock 

Net cash used in financing activities 

     2003 

      2002 

$  710,745 

$  379,684 

54,000 
158,040 

(40,800) 

47,500 

(609,179) 
688,599 
8,617 
110,831 
1,084 
  1,129,437 

(51,341) 
6,921 
(44,420) 

90,695 
  (2,388,248) 
(44,582) 
1,715 
  (2,340,420) 

60,000 
162,226 
23,490 
12,700 
8,192 
220,509 

(224,636) 
602,508 
158,010 
(36,339) 
48,864 
  1,415,208 

  1,780,598 
(30,910) 
(40,049) 
(56,505) 
  1,653,134 

(44,581) 

(44,581) 

Net increase (decrease) in cash and cash equivalents 

  (1,255,403) 

  3,023,761 

Cash and cash equivalents at beginning of year 

  3,939,299 

915,538 

Cash and cash equivalents at end of year 

$ 2,683,896 

$ 3,939,299 

Supplemental cash flow information - income taxes paid 

$  514,700 

$ 

91,000 

Noncash financing activities - retirement of common stock 

$ 2,422,792 

See Notes to Financial Statements. 

F-6 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RF INDUSTRIES, LTD. 
NOTES TO FINANCIAL STATEMENTS 

Note 1 - Business activities and summary of significant accounting policies: 

Business activities: 

The Company’s business is comprised of the design, manufacture and/or sale of 
communications  equipment  primarily  to  the  radio  and  other  professional 
communications related industries. The Company is engaged in the design and 
distribution of coaxial connectors used primarily in radio and other professional 
communications  applications  (the  "RF  CONNECTOR  Business  Unit")  and  the 
design, manufacture and sale of radio links for receiving and transmitting control 
signals  for  remote  operation  and  monitoring  of  equipment  (the  "NEULINK 
Business  Unit").  Management  considers  each  business  unit  to  be  a  separate 
business segment (see Note 6). 

Principles of consolidation: 

The consolidated financial statements include the accounts of RF Industries, Ltd. 
(the “Parent”) and its wholly-owned subsidiary, Bioconnect, Inc. (collectively, the 
“Company”).    All  significant  intercompany  accounts  and  transactions  are 
eliminated in consolidation.  On February 1, 2003, Bioconnect, Inc. was dissolved 
and  its  operations  were  merged  into  RF  Industries,  Ltd.    Accordingly,  the 
accompanying  financial  statements  are  no  longer  presented  as  consolidated 
financial statements. 

Use of estimates: 

The preparation of financial statements in conformity with accounting principles 
generally accepted in the United States of America requires management to make 
estimates and assumptions that affect certain reported amounts and disclosures. 
Accordingly, actual results may differ from those estimates. 

Cash equivalents: 

The Company considers all highly-liquid investments with an original maturity of 
three months or less when purchased to be cash equivalents. 

Revenue recognition: 

Revenue  from  product  sales  is  recognized  when  the  product  is  shipped.    In 
addition, the Company had a strategic alliance in 2002 with a supplier where the 
Company recognized commission income when payment was received. 

Investments: 

Pursuant  to  Statement  of  Financial  Accounting  Standards  (“SFAS”)  No.  115, 
“Accounting for Certain Investments in Debt and Equity Securities,” the Company's 
investments in mutual fund units were classified as available-for-sale securities 
and, accordingly, were valued at fair value at the end of each period. If there is an 
other than temporary decline in fair value, the cost basis of the individual security 
would have been written down to fair value via a charge to earnings. Unrealized 
holding gains and losses arising from such valuation were excluded from income 
and  recognized,  net  of  applicable  income  taxes,  in  accumulated  other 
comprehensive income until realized. The Company used the specific identification 
method to determine the cost basis for realized gains or losses included in income. 

F-7 

 
 
 
 
 
 
RF INDUSTRIES, LTD. 
NOTES TO FINANCIAL STATEMENTS 

Note 1 - Business activities and summary of significant accounting policies (continued): 

Inventories: 

Inventories, consisting of materials, labor and manufacturing overhead, are stated 
at the lower of cost or market.  Cost has been determined using the weighted 
average cost method. 

Property and equipment: 

Equipment, tooling and furniture are recorded at cost and depreciated over their 
estimated useful lives (generally 3 to 7 years) using the straight-line method. 

Goodwill: 

In June 2001, the Financial Accounting Standards Board issued SFAS No. 142, 
“Goodwill and Other Intangible Assets”, which requires that goodwill and certain 
intangible  assets,  including  those  recorded  in  past  business  combinations,  no 
longer be amortized against earnings, but instead be tested for impairment at least 
annually.    At  October  31,  2002,  due  to  recurring  losses  generated  by  its 
Bioconnect Business Unit, the Company did not believe that there was sufficient 
projected cash flows to support the net book value of the goodwill.  As a result, the 
Company wrote off $220,509 of goodwill as of October 31, 2002. 

Long-lived assets: 

The Company assesses potential impairments to its long-lived assets when there 
is evidence that events or changes in circumstances indicate that the carrying 
amount  of  an  asset  may  not  be  recovered.  An impairment loss is recognized 
when the undiscounted cash flows expected to be generated by an asset (or group 
of  assets)  is  less  than  its  carrying  amount.    Any  required  impairment  loss  is 
measured as the amount by which the assets carrying value exceeds its fair value, 
and is recorded as a reduction in the carrying value of the related asset and a 
charge to operations. 

Advertising: 

The  Company  expenses  the  cost  of  advertising  and  promotions  as  incurred. 
Advertising costs charged to operations were $66,890 and $78,440 in 2003 and 
2002, respectively. 

Income taxes: 

The Company accounts for income taxes pursuant to the asset and liability method 
which  requires  deferred  income  tax  assets  and  liabilities  to  be  computed  for 
temporary differences between the financial statement and tax bases of assets 
and liabilities that will result in taxable or deductible amounts in future periods 
based on enacted laws and rates applicable to the periods in which the temporary 
differences  are  expected  to  affect  taxable  income.  Valuation  allowances  are 
established when necessary to reduce deferred tax assets to the amount expected 
to be realized. The income tax provision is the tax payable or refundable for the 
period  plus  or  minus  the  change  during  the  period  in  deferred  tax  assets  and 
liabilities. 

F-8 

 
 
 
 
 
 
 
RF INDUSTRIES, LTD. 
NOTES TO FINANCIAL STATEMENTS 

Note 1 - Business activities and summary of significant accounting policies (continued): 

Stock options: 

In accordance with the provisions of Accounting Principles Board Opinion No. 25, 
“Accounting  for  Stock  Issued  to  Employees”  (“APB  25”),  the  Company  will 
recognize compensation costs as a result of the issuance of stock options based 
on the excess, if any, of the fair value of the underlying stock at the date of grant 
or award (or at an appropriate subsequent measurement date) over the amount 
the  employee  must  pay  to  acquire  the  stock.    Therefore,  the  Company  is  not 
required to recognize compensation expense as a result of any grants of stock 
options at an exercise price that is equivalent to or greater than fair value at the 
date of grant. The Company also makes pro forma disclosures, as required by 
SFAS No. 123, “Accounting for Stock-Based Compensation”, of net income as if a 
fair value based method of accounting for stock options had been applied. 

Earnings per share: 

Basic  earnings  per  share  is  calculated  by  dividing  net  income  applicable  to 
common  stockholders  by  the  weighted  average  number  of  common  shares 
outstanding during the period.  The calculation of diluted earnings per share is 
similar  to  that  of  basic  earnings  per  share,  except  that  the  denominator  is 
increased to include the number of additional common shares that would have 
been  outstanding  if  all  potentially  dilutive  common  shares,  principally  those 
issuable upon the exercise of stock options, were issued and the treasury stock 
method had been applied during the period. 

The following table summarizes the calculation of basic and diluted earnings per 
share: 

Numerators: 

Net income (A) 

Denominators: 

     2003 

     2002 

$  710,745 

$  379,684 

Weighted average shares outstanding for basic 

earnings per share (B) 

  3,053,352 

  3,441,054 

Add effects of potentially dilutive securities -  

assumed exercise of stock options 

  617,273 

  609,584 

Weighted average shares for diluted 

earnings per share (C) 

Basic net earnings per share (A)÷(B) 

Diluted net earnings per share (A)÷(C) 

  3,670,625 

  4,050,638 

$.23 

$.19 

$.11 

$.09 

F-9 

 
 
 
 
 
 
 
 
 
 
 
 
 
RF INDUSTRIES, LTD. 
NOTES TO FINANCIAL STATEMENTS 

Note 1 - Business activities and summary of significant accounting policies (concluded): 

Comprehensive income: 

Comprehensive income or loss is presented pursuant to SFAS No. 130, “Reporting 
Comprehensive Income,” and, accordingly, has been displayed for each year in 
the accompanying statements of stockholders’ equity and includes the net income 
or loss, plus or minus the effect of the net change in the fair value of available-for-
sale securities each year, net of deferred income taxes. 

Note 2 - Concentration of credit risk and sales to major customers: 

The Company maintains its cash balances primarily in one financial institution.  As of 
October 31, 2003, the balance exceeded the Federal Deposit Insurance Corporation 
limitation  for  coverage  of  $100,000  by  $244,417.    As  of  October  31,  2003,  the 
Company  had  two  unsecured  money  market  accounts  totaling  $2,349,277.    The 
Company  reduces  its  exposure  to  credit  risk  by  maintaining  such  balances  with 
financial institutions that have high credit ratings. 

Accounts  receivable  are  financial  instruments  that  also  expose  the  Company  to 
concentration  of  credit  risk.    Such  exposure  is  limited  by  the  large  number  of 
customers  comprising  the  Company's  customer  base  and  their  dispersion  across 
different geographic areas.  In addition, the Company routinely assesses the financial 
strength  of  its  customers  and  maintains  an  allowance  for  doubtful  accounts  that 
management believes will adequately provide for credit losses. 

Sales to one customer represented 16% and 17% of total sales in 2003 and 2002, 
respectively.  The Company does not have a written agreement with this customer 
and, therefore, this customer does not have any minimum purchase obligations and 
could  stop  buying  the  Company’s  products  at  any  time.    A  reduction,  delay  or 
cancellation  of  orders  from  this  customer  or  the  loss  of  this  customer  could 
significantly reduce the Company’s revenues and profits. 

Note 3 - Investments: 

Realized losses from sales of investments were $8,192 in 2002.  There were no sales 
of investments in 2003. 

The  reclassification  adjustment  included  in  comprehensive  income  during  2002 
consisted of net unrealized holding gains arising during the year, net of deferred taxes 
of $206, and an adjustment for realized loss, net of deferred taxes included in net 
earnings of $7,986. 

F-10 

 
 
 
 
 
 
 
 
 
RF INDUSTRIES, LTD. 
NOTES TO FINANCIAL STATEMENTS 

Note 4 - Inventories: 

Inventories consisted of the following as of October 31, 2003 and 2002: 

Raw materials and supplies 
Finished goods 
Less inventory reserve 

Totals 

Note 5 - Commitments: 

     2003 

     2002 

$  591,892 
  2,997,902 
(134,776) 

$  655,746 
  3,547,551 
(59,680) 

$ 3,455,018 

$ 4,143,617 

The  Company  leases  its  facilities  in  San  Diego,  California  under  a  noncancelable 
operating lease. The lease expires in May 2005 and requires minimum annual rental 
payments  that  are  subject  to  fixed  annual  increases.  The  minimum  annual  rentals 
under this lease are being charged to expense on a straight-line basis over the lease 
term. Deferred rentals were not material at October 31, 2003. The lease also requires 
the payment of the Company's pro rata share of the real estate taxes and insurance, 
maintenance and other operating expenses related to the facilities. The Company also 
leases  certain  automobiles  under  operating  leases  which  expire  at  various  dates 
through December 2005. 

Rent expense under all operating leases totaled approximately $218,000 and $174,000 
in 2003 and 2002, respectively. 

Minimum  lease  payments  under  these  operating  leases  for  years  subsequent  to 
October 31, 2003 are as follows: 

 Year Ending 
  October 31, 

2004 
2005 
2006 

Total 

   Amount 

$  155,000 
85,000 
1,000 

$  241,000 

The Company has an employment agreement with its President and Chief Executive 
Officer  for  a  term  which  expires  on  February 24, 2005.  The aggregate amount of 
compensation provided for over the remaining term of the agreement amounted to 
$220,000 at October 31, 2003. 

F-11 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RF INDUSTRIES, LTD. 
NOTES TO FINANCIAL STATEMENTS 

Note 6 - Segment information: 

The  Company  has  adopted  the  provisions  of  SFAS  No.  131,  “Disclosures  about 
Segments of an Enterprise and Related Information.  Pursuant to the provisions of 
SFAS No. 131, the Company reports segment sales in the same format reviewed by 
the Company’s management (the “management approach”). 

Management identifies the Company’s segments based on strategic business units 
that  are,  in  turn,  based  along  market  lines.    These  strategic  business  units  offer 
products and services to different markets in accordance with their customer base and 
product usage. The Company had reported segment information in its previous filings 
for the operations associated with its Connector, Neulink and Bioconnect business 
units in the same format as reviewed by the Company’s management.  The sales, 
operating income and assets of the Bioconnect segment no longer meet the thresholds 
that require separate disclosures and the product line of Bioconnect is comparable with 
the  Connector  business  unit.    Accordingly,  the  Company  discontinued  reporting 
segment  information  on  the  Bioconnect  segment  separately  and  included  this 
information in the Connector business unit for the year ended October 31, 2003.  The 
comparable  segment  information  for  the  year  ended  October  31,  2002  has  been 
restated to conform with the 2003 presentation.  Substantially all of the Company’s 
operations  are  conducted  in  the  United  States;  however,  the  Company  derives  a 
portion of its revenue from export sales. The Company evaluates the performance of 
each segment based on income or loss before income taxes.  The Company allocates 
depreciation and amortization and other indirect expenses at the rate of 92.5% to the 
RF CONNECTOR Business Unit and 7.5% to the NEULINK Business Unit.  The basis 
for this allocation is based upon the number of personnel employed in each Business 
Unit. 

The Company attributes revenues to geographic areas based on the location of the 
customers.  The following table presents the revenues of the Company by geographic 
area for the years ended October 31, 2003 and 2002: 

United States 
Foreign countries 

Totals 

     2003 

     2002 

$ 8,675,099 
  1,200,400 

$ 7,321,967 
  1,593,968 

$ 9,875,499 

$ 8,915,935 

F-12 

 
 
 
 
 
 
 
 
 
 
 
RF INDUSTRIES, LTD. 
NOTES TO FINANCIAL STATEMENTS 

Note 6 - Segment information (concluded): 

Net sales, income (loss) before provision for income taxes and other related segment 
information as of October 31, 2003 and 2002, and for the years ended October 31, 
2003 and 2002 follows: 

 Connector  

   Neulink 

  Corporate         Total 

  Common/ 

$ 8,587,993 

$ 1,287,506 

  $9,875,499 

  1,317,242 

(124,118) 

$22,321 

1,215,445 

2003 
Net sales 

Income (loss) before 

provision for income 
taxes 

Depreciation and 
amortization 

  140,227 

17,813 

Total assets 

  7,903,480 

704,610 

Additions to property 

and equipment 

51,341 

158,040 

8,608,090 

51,341 

2002 
Net sales 

Income (loss) before 

provision for income 
taxes 

Depreciation and 
amortization 

$ 8,051,058 

$  864,877 

  $8,915,935 

754,016 

(41,323) 

$59,291 

771,984 

142,095 

20,131 

162,226 

Total assets 

9,163,044 

983,106 

  10,146,150 

Additions to property 

and equipment 

40,049 

40,049 

F-13 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RF INDUSTRIES, LTD. 
NOTES TO FINANCIAL STATEMENTS 

Note 7 - Income taxes: 

The provision for income taxes consists of the following: 

Current: 

Federal 
State 

Deferred: 
Federal 
State 

Totals 

    2003 

    2002 

$ 426,500 
  119,000 
  545,500 

$  290,400 
89,200 
379,600 

(30,800) 
(10,000) 
(40,800) 

10,700 
2,000 
12,700 

$ 504,700 

$  392,300 

Income tax at the Federal statutory rate is reconciled to the Company's actual net 
provision for income taxes as follows: 

Income tax at Federal 

statutory rate 

                2003 

                2002 

 Amount  

% of Pretax 
    Income    

  Amount  

% of Pretax 
   Income   

$ 413,200 

34.0% 

$262,500 

34.0% 

State tax provision, net 
of Federal tax benefit 

72,000 

Nondeductible differences 

6,600 

5.9 

0.5 

60,200 

80,100 

7.8 

10.4 

Other 

  12,900 

       1.1 

   (10,500) 

           (1.4) 

Provision for income 

taxes 

$  504,700 

     41.5% 

$392,300 

          50.8% 

F-14 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RF INDUSTRIES, LTD. 
NOTES TO FINANCIAL STATEMENTS 

Note 7 - Income taxes (concluded): 

The Company's total deferred tax assets and deferred tax liabilities at October 31, 
2003 and 2002 are as follows: 

Assets: 

Allowance for doubtful accounts 
Inventory obsolescence 
Accrued vacation 
State income taxes 
Other 

Total 
Liabilities: 

Depreciation 

Valuation allowance 

    2003 

    2002 

$  23,700 
57,700 
34,600 
36,900 
73,000 
  225,900 

$  36,300 
25,600 
43,400 
30,300 
60,900 
  196,500 

(96,400) 

  (107,800) 

(33,900) 

(33,900) 

Net deferred tax assets 

$  95,600 

$  54,800 

The other temporary differences generating net current and noncurrent deferred tax 
assets and liabilities were primarily related to deferred compensation and capital loss 
carryforward. 

Note 8 - Stock options: 

Incentive and Non-Qualified Stock Option Plans: 

The  Board  of  Directors  approved  an  Incentive  Stock  Option  Plan  (the  "1990 
Incentive Plan") during fiscal 1990 that provides for grants of options to employees 
to purchase up to 500,000 shares of common stock of the Company. Under its 
terms, the 1990 Incentive Plan terminated in 2000, and no additional options can 
be granted under that option plan.  However, options previously granted under the 
1990 Incentive Plan remain outstanding and continue in effect until they either 
expire, are forfeited or are exercised.  As of October 31, 2003, a total of 54,585 
options  were  still  outstanding  under  the  1990  Incentive  Plan,  all  of  which  are 
currently exercisable.  

The  Board  of  Directors  also  approved  a  Non-Qualified  Stock  Option  Plan  (the 
"1990 Non-Qualified Plan") during fiscal 1990 that provides for grants of options to 
purchase up to 200,000 shares of common stock to officers, directors and other 
recipients  selected  by  the  Board  of  Directors.  Under  its  terms,  the  1990  Non-
Qualified Plan terminated in 2000, and no additional options can be granted under 
that  option  plan.    However,  options  previously  granted  under  the  1990  Non-
Qualified Plan remain outstanding and continue in effect until they either expire, 
are forfeited or are exercised.  As of October 31, 2003, a total of 39,555 options 
were still outstanding under the 1990 Non-Qualified Plan, all of which are currently 
exercisable. 

F-15 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RF INDUSTRIES, LTD. 
NOTES TO FINANCIAL STATEMENTS 

Note 8 - Stock options (continued): 

Incentive and Non-Qualified Stock Option Plans (concluded): 

In May 2000, the Board of Directors adopted the Company’s 2000 Stock Option 
Plan (the “2000 Option Plan”).  Under the 2000 Option Plan, the Company may 
grant  options  to  purchase  shares  of  common  stock  to  officers,  directors,  key 
employees and others providing services to the Company.  The number of shares 
of common stock that the Company is authorized to issue under options granted 
under the 2000 Option Plan initially was 300,000, which number automatically 
increases on January 1 of each year by the lesser of (i) 4% of the total number of 
shares of common stock then outstanding or (ii) 10,000 shares.  Accordingly, as of 
October 31, 2003, the authorized number of shares of common stock that could be 
issued under the 2000 Option Plan was 330,000, of which 58,252 shares were still 
available to be granted.  Under the 2000 Option Plan, the Company is authorized 
to grant both incentive stock options and non-qualified stock options.  Incentive 
stock options are granted at an exercise price no less than the fair value of the 
common stock on the date of grant, while non-qualified options are granted at no 
less than 85% of the fair value of the common stock on the date of grant. 

Compensatory stock option plans: 

The Company granted options to two executives to purchase a total of 180,000 
shares  of  common  stock  at  $.10  per  share  pursuant  to  the  terms  of  their 
employment contracts dated February 1, 1998.  The options to purchase 45,000 
shares are scheduled to vest and become exercisable annually from March 1, 
1998 through February 28, 2002.  The difference of $376,200 between the market 
value and the aggregate purchase price of the shares subject to option at the date 
of  grant  was  initially  recorded  as  unearned  compensation  and  deducted  from 
stockholders’ equity, and is being amortized over the vesting period. A total of 
$23,490  was  amortized  to  compensation  expense  in  2002;  the  unearned 
compensation was fully amortized in 2002. 

Additional required disclosures related to stock option plans: 

Since the Company has elected to continue to use the provisions of APB 25 in 
accounting  for  stock  options,  no  earned  or  unearned  compensation  cost  was 
recognized in the accompanying financial statements for stock options other than 
the amounts attributable to the compensatory options granted to the executives 
described above. Had compensation cost been determined based on the fair value 
at the grant date for all awards consistent with the provisions of SFAS 123, the 
Company's net income and earnings per share in 2003 and 2002 would have been 
reduced to the pro forma amounts set forth below: 

F-16 

 
 
 
 
RF INDUSTRIES, LTD. 
NOTES TO FINANCIAL STATEMENTS 

Note 8 - Stock options (continued): 

Additional required disclosures related to stock option plans (continued): 

Net income: 

As reported 
Deduct total stock-based employee 

compensation expense determined 
under fair value based method for all 
awards 

Pro forma 

Basic earnings per share: 

As reported 
Pro forma 

Diluted earnings per share: 

As reported 
Pro forma 

    2003 

    2002 

$ 710,745 

$ 379,684 

  (297,665) 

 (349,865) 

$ 413,080 

$  29,819 

$.23 
$.14 

$.19 
$.11 

$.11 
$.01 

$.09 
$.01 

The fair value of each option granted in 2003 and 2002 was estimated on the date 
of grant using the Black-Scholes option-pricing model with the following weighted 
average assumptions: 

Dividend yield 
Expected volatility 
Risk-free interest rate 
Expected lives 

    2003 

    2002 

0% 
60% 
4.33% 
10 years 

0% 
94% 
3.85% 
10 years 

F-17 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RF INDUSTRIES, LTD. 
NOTES TO FINANCIAL STATEMENTS 

Note 8 - Stock options (concluded): 

Additional required disclosures related to stock option plans (concluded): 

Additional information regarding all of the Company's outstanding stock options at 
October 31, 2003 and 2002 and changes in outstanding stock options in 2003 and 
2002 follows: 

             2003                

              2002 

Shares 
or Price 

Weighted  
Average 
Exercise 

 Per Share      Price 

Shares  
or Price 
  Per Share 

Weighted 
Average 
Exercise 
    Price 

Options outstanding at 
beginning of year 

Options granted 
Options exercised 
Options forfeited 

1,245,764 
170,365 
(73,296) 
    (54,966) 

Options outstanding at  end of year 

 1,287,867 

1.71 
2.83 
1.23 
3.39 

1.67 

1,125,334 
120,430 

1.67 
2.03 

1,245,764 

1.71 

Option price range at end of year 

$.10 -$5.75 

$.10-$5.75 

Weighted average fair value of 

options granted during the year 

$2.05 

$1.80 

The  following  table  summarizes  information  about  stock  options  outstanding  at 
October 31, 2003, all of which are at fixed-prices: 

Weighted Average 
Remaining 
Contractual Life 
of Options 

       Outstanding 

1 yr. after termination 
6 yrs. 
1 yr. after termination 
6 yrs. 
5 yrs. 
9 yrs. 
5 yrs. 
9 yrs. 
1 yr. after termination 
4 yrs. 
8 yrs. 
4 yrs. 
8 yrs. 
1 yr. after termination 
10 yrs. 
10 yrs. 
7 yrs. 
3 yrs. 
7 yrs. 
3 yrs. 

Number  
of Options  
Exercisable 

  470,000 
10,000 
80,000 
16,313 
17,555 
14,000 
4,470 
81,135 

6,000 
41,335 
5,000 
49,755 
60,000 

10,000 
6,000 
69,002 
28,302 

  968,867

  Exercise 
  Price   

Number 
Outstanding 

$0.10 
$1.33 
$1.50 
$1.56 
$1.59 
$1.76 
$1.87 
$2.07 
$2.13 
$2.13 
$2.26 
$2.50 
$2.66 
$2.90 
$3.36 
$3.95 
$4.35 
$4.88 
$5.12 
$5.75 

  470,000 
10,000 
  100,000 
16,313 
17,555 
14,000 
4,470 
81,135 
  100,000 
6,000 
41,335 
5,000 
49,755 
  200,000 
16,000 
43,000 
10,000 
6,000 
69,002 
28,302 

 1,287,867 

F-18 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RF INDUSTRIES, LTD. 
NOTES TO FINANCIAL STATEMENTS 

Note 9 - Retirement plan: 

The Company sponsors a deferred savings and profit sharing plan under Section 
401(k)  of  the  Internal  Revenue  Code.    Substantially  all  of  its  employees  may 
participate in and make voluntary contributions to this defined contribution plan after 
they meet certain eligibility requirements.  The Board of Directors of the Company can 
authorize additional discretionary contributions by the Company.  The Company did 
not make contributions to the plan in 2003 or 2002. 

Note 10- Related party transactions: 

The note receivable from stockholder of $70,000 at October 31, 2003 is due from the 
President of the Company, bears interest at 6%, payable annually, and has no specific 
due date. 

The notes receivable from related parties of $49,584 and $56,505 at October 31, 2003 
and 2002, respectively, are due from employees of the Company, bear interest at 6% 
and  are  due  when  shares  of  the  Company’s  common  stock  are  sold  by  the 
employees.  The notes are collateralized by properties owned by the employees. 

Receivables from sales of stock arose from advances made to assist officers and 
employees  in  the  exercise  of  stock  options  and,  accordingly,  are  reported  as  a 
reduction of stockholders’ equity in the accompanying balance sheet.  The receivables 
were collected during 2003. 

*     *     * 

F-19 

 
 
 
 
 
 
 
 
 
Independent Public 
Accountants 
J.H. Cohn LLP 
James Ledwith, CPA 
5415 Oberlin Drive 
San Diego, CA 92121 
(858) 535-2000 

Annual Meeting 
May 14, 2004 
1:30 p.m., PST 
Corporate Office 
7610 Miramar Road 
San Diego, CA 92126 
(858) 549-6340 

Securities Counsel 
Troy and Gould 
1801 Century Park East, 16th Floor 
Los Angeles, CA 90067-2367 
(310) 553-4441 

Transfer Agent and Registrar 
Continental Stock & Transfer Co. 
17 Battery Place South, 8 th Floor 
New York, NY 10004 
(212) 509-4000 

Investor Relations 
Neil G. Berkman Associates 
1900 Avenue of the Stars,  
Ste. 2850 
Los Angeles, CA 90067 
(310) 277-5162 

Officers and Directors  

Linde Kester 
Chairman 

John R. Ehret 
Director 

Marvin H. Fink 
Director 

Howard F. Hill   
Director, President and C.E.O. 

Henry E. Hooper 
Director 

Robert Jacobs 
Director 

Terrie A. Gross 
Corporate Secretary/C.F.O. 

Manny Gutsche 
VP Sales and Marketing 
RF Industries 

Robert Macias 
VP Product Assurance 
RF Industries 

Richard “Joe” LaFay 
President/General Manager 
RF Connectors Division 

Conrad Neri 
VP Operations 
RF Connectors and  
RF Cable Assemblies Division 

David Lamb 
Director 
RF Neulink Division 

Annual reports, 10Ks, 10Qs and news releases are available by contacting 
Howard Hill at (858) 549-6340 or (800) 233-1728 or e-mail:  rfi@rfindustries.com. 
Website:  http://www.rfindustries.com 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
RF  INDUSTRIES

7610 MIRAMAR ROAD

SAN DIEGO, CA  92126-4202

(858) 549-6340 OR (800) 233-1728

FAX:  (858) 549-6345

EMAIL:  rfi@rfindustries.com

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RF INDUSTRIES