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RF Industries, Ltd.

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FY2014 Annual Report · RF Industries, Ltd.
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Fiscal 2014 Annual Report

July 24, 2015

Fellow Shareholders:

I joined RF Industries, Ltd. as President in October 2014, and was appointed Chief Executive Officer by the 
Board of Directors in January 2015. I have known and worked closely with our past President and CEO, Howard 
Hill, for many years and appreciate his contributions and continuing support of our Company. As the new President 
and Chief Executive Officer, I am focusing on business and product development and targeting specific acquisitions 
that will strengthen our most profitable and promising product lines.

Both our revenues and profits for the fiscal year ended October 31, 2014 (fiscal 2014) were lower than in fis-

cal 2013 for two reasons. During fiscal 2013, our Cables Unlimited successfully commercialized a new innovative 
cabling product to upgrade the wireless antenna towers of a major telecommunication company. In fiscal 2013 this 
product generated over $14 million of revenues. However, this was product was a one-time project, and the sale of 
this product ended in fiscal 2014. Concurrent with the completion of the cabling project, our cable and connector 
operations declined as part of an industry-wide investment decline in spending for wireless infrastructure. These two 
developments significantly affected sales at Cables Unlimited and RF Connector and Cable Assembly, respectively. 
Despite the decline in sales, we remained profitable and finished fiscal 2014 with a strong balance sheet, enabling us 
to make important acquisitions in the first eight months of fiscal 2015.

Sales for fiscal 2014 were $23.1 million, compared to sales of $36.6 million in the prior year. Net income was $1.4 

million, or $0.16 per diluted share, compared to net income of $3.6 million, or $0.43 per diluted share in fiscal 2014. 

Since November 1, 2014, we have taken significant steps to improve sales and support for our core businesses. 

We have introduced new products and have made a number of product and company acquisitions to strengthen 
our wireless and fiber-optic business segments. We are confident that, after last year’s downturn in our growth and 
profitability, our recent acquisitions and the realignment of this Company's sales and marketing activities will soon 
reward our investors.

In the first eight months of Fiscal 2015, we have:

$ 

$ 

$ 

$ 

$ 

Acquired New Jersey-based Comnet Telecom Supply, Inc.

Reduced divisional and corporate overhead expenses

Acquired a patented, innovative connector technology for braided cables

Acquired Milford, Connecticut-based Rel-Tech Electronics, Inc. 

Maintained regular quarterly cash dividend payments of $0.07 per common share

To strengthen and increase our presence in the New England market for fiber-optic products and related com-
ponents, we acquired Comnet Telecom, Inc., on November 1, 2014. Comnet, like Cables Unlimited, is not only a 
Corning Gold Assembly house, but also a distributor of telecommunications and other data center products. This 
acquisition added market share, expanded our fiber-optic and custom cabling customer base throughout the New 
England area and enabled the Company to enter the market for data center equipment. The benefits of this acquisi-
tion were readily apparent as Comnet was immediately profitable and added $5.0 million in sales to first half fiscal 
2015 results.

Overhead expenses declined in fiscal 2014, in part due to the decline in sales and headcount, but primarily 

due to higher one-time expenses in fiscal 2013 related to changes in senior management. In the first half of fiscal 
2015, we have further reduced our divisional headcount and trimmed corporate overhead personnel and expenses. 

   
  
   
   
   
Although we have acquired two new divisions that will increase our overall overhead expenses, we believe the 
benefits of our on-going cost control measures will become evident in coming quarters.

We made a product acquisition in May 2015 by purchasing the Comp Pro braided product line. This product 

utilizes a patented compression technology that offers revolutionary advantages for water tight connection, ease of 
installation and improved system reliability for braided cable applications. This best-in-class product line is used by 
wireless network operators, installers and distributors throughout North America and worldwide. This connector in-
creases our braided connector offerings to telecommunications companies and our existing distribution network and 
provides a great solution for industry segments that require a ruggedized connector solution for harsh environments.

In June 2015, we acquired Rel-Tech Electronics, Inc., a Milford, Connecticut-based manufacturer of custom 

cable assemblies and wiring harnesses. Rel-Tech's complementary product lines provide us with an opportunity to 
increase our customer base and strengthen product distribution throughout the North Eastern information technology 
and wireless market. With the combination of Rel-Tech along with our Comnet and Cables Unlimited subsidiaries, 
we believe we can increase sales for our growing line of fiber-optic and other cable assembly products. Rel-Tech’s 
business was immediately accretive and will benefit our profitability and cash flow in the second half of fiscal 2015.

We began fiscal 2014 with $11.9 million in cash and cash equivalents. Even though we used $2.3 million in 

cash to pay shareholder dividends and to repurchase stock in fiscal 2014, we still finished the fiscal year with over 
$14.7 million in cash and cash equivalents. In the first eight months of fiscal 2015, we employed $6.2 million of our 
cash to make acquisitions and to pay dividends. We believe that cash flow from continuing operations, combined 
with the profitability of our new acquisitions and second half fiscal 2015 results, will be sufficient to support our 
growth and foreseeable capital requirements.

The combination of our two business acquisitions, lower overhead expenses and the refocus on our business 
segments leaves us confident that RF Industries is on the right track to increase sales, profitability and cash flow 
as we progress through fiscal 2015. The steps we have taken to address the fiscal 2014 sales decline are already 
benefitting the Company and will contribute to our growth in coming years. We remain focused on providing 
wireless and fiber-optic connectivity products and expanding our presence in the data center market throughout the 
United States.

Thank you for your continued support. I would also like to thank our employees whose hard work, innovation 

and dedication have made the Company successful.

Sincerely,

Johnny Walker
President and Chief Executive Officer

RF INDUSTRIES, LTD.
(Name of registrant as specified in its charter)

7610 Miramar Road, Bldg. 6000, San Diego, California 92126-4202
(Address of principal executive offices) (Zip Code)
(858) 549-6340

The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by 
reference to the price at which the common equity was last sold, or the average bid and asked price of such common 
equity, as of the last business day of the registrant’s most recently completed second fiscal quarter was approximately 
$42.1million.

On January 22, 2015, the Registrant had 8,509,360 outstanding shares of Common Stock, $.01 par value.

Forward-Looking Statements:

Certain statements in this Annual Report on Form 10-K, 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 state-
ments 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 its raw materials and products from its suppliers and manufacturers, 
the market demand for its products, which market demand is dependent to a large part on the state of the telecommu-
nications industry, the Company’s dependence on the success of its largest division, and competition.

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-K, 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

 
 
 
 
 
 
ITEM 1.     BUSINESS

PART I

RF Industries, Ltd., together with its two wholly-owned subsidiaries (collectively, hereinafter the “Company”), 

primarily engages in the design, manufacture, and marketing of interconnect products and systems, including coaxial 
and specialty cables, fiber optic cables and connectors, and electrical and electronic specialty cables. For internal 
operating and reporting purposes, and for marketing purposes, the Company currently classifies its operations into 
the following five divisions/subsidiaries: (i) The Connector and Cable Assembly Division designs, manufactures and 
distributes coaxial connectors and cable assemblies that are integrated with coaxial connectors; (ii) the Aviel Elec-
tronics Division designs, manufactures and distributes specialty and custom RF connectors primarily for aerospace 
and military customers, (iii) the Bioconnect Division manufactures and distributes cabling and interconnect products 
to the medical monitoring market; (iv) Cables Unlimited, Inc., the subsidiary that manufactures custom and standard 
cable assemblies, complex hybrid fiber optic power solution cables, adapters, and electromechanical wiring harness-
es for communication, computer, LAN, automotive and medical equipment; and (v) the recently acquired Comnet 
Telecom Supply, Inc. subsidiary that manufactures and sells fiber optics cable, distinctive cabling technologies and 
custom patch cord assemblies, as well as other data center products. Both the Cables Unlimited division and the 
Comnet Telecom division are Corning Cables Systems CAH Connections SM Gold Program members that are au-
thorized to manufacture fiber optic cable assemblies that are backed by Corning Cables Systems’ extended warranty.

During the 2013 fiscal year, the Company sold its two wireless divisions known as the RF Neulink Division and 

RadioMobile Division. 

The Company’s principal executive office is currently 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 Cables Unlimited, Inc., a New York company. In addition, all references to this Company for 
periods after January 20, 2015 also include Comnet Telecom Supply, Inc., a wholly owned subsidiary that RF Indus-
tries, Ltd. acquired on that date. 

  The Company’s principal Internet website is located at http://www.rfindustries.com. The Company’s annual 
reports, quarterly reports, current reports on Form 8-K and amendments to such reports filed or furnished pursuant 
to section 13(a) or 15(d) of the Securities and Exchange Act of 1934, as amended (the “Exchange Act”), and other 
information related to the Company, are available, free of charge, on that website as soon as we electronically file 
those documents with, or otherwise furnish them to, the Securities and Exchange Commission (“SEC”). The Compa-
ny’s Internet website and the information contained therein, or connected thereto, are not and are not intended to be 
incorporated into this Annual Report on Form 10-K.

Recent Events

On January 20, 2015, the Company purchased 100% of the issued and outstanding shares of Comnet Telecom 
Supply, Inc. (“Comnet Telecom”) from Robert Portera, the sole shareholder of Comnet Telecom. Comnet Telecom 
is a New Jersey based manufacturer and supplier of telecommunications and data products, including fiber optic 
cables, cabling technologies, custom patch cord assemblies, data center consoles, and other data center equipment. 
Comnet Telecom is a New York corporation that was formed in 1993. At the closing, the Company paid Mr. Portera 
$4,150,000 in cash and stock, and agreed to pay him up to an additional $1,360,000 in cash as an earn-out over the 
next two years if Comnet Telecom meets certain financial milestones in the next two years. The purchase price paid 
at the closing consisted of $3,050,000 in cash (of which $300,000 was deposited into a bank escrow account for one 
year as security for the seller’s indemnification obligations under the stock purchase agreement), and 252,381 shares 

2

of the Company’s unregistered common stock, which shares were valued at $1.1 million based on a per share price 
of $ 4.20 (the volume weighted average price of the Company’s common stock during the five trading days before 
the closing date). Comnet Telecom will be operated as a stand-alone subsidiary for at least the next two years. The 
Company entered into a two-year employment agreement with Mr. Portera pursuant to which Mr. Portera will be 
the President of Comnet Telecom. Under the employment agreement, Mr. Portera’s base salary will be $210,000 per 
year. Mr. Portera will also be entitled to earn an annual bonus of up to 50% of his base salary. 

Operating Divisions

Connector and Cable Assembly Division     

The Connector and Cable Assembly 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 its customers’ requirements such as the Wi-Fi and broadband wireless markets. The Company’s 
Connector and Cable Assembly Division typically carries over 1,500 different types of connectors, adapters, 
tools, and test and measurements kits. The Company’s RF connectors 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. 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, however, dependent upon the overall economy, infrastructure build out by large 
telecommunications firms and on the Company’s ability to market its products.

Cable assembly products 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 manufactured for the 
Connector and Cable Assembly Division are manufactured at the Company’s California facilities using state-of-the-
art automation equipment and are sold through distributors or directly to major OEM accounts. Cable assemblies 
consist of both standard cable assemblies and assemblies that are custom manufactured for the Company’s clients. 
The Company offers a line of cable assemblies with over 100,000 cable product combinations. The Company 
launched its cable assembly operations in 2000.

The Connector and Cable Assembly Division also includes Oddcables.com, formerly a stand-alone division that 
sells coaxial, fiber optic and other connectors and cable assemblies on a retail basis. Effective November 1, 2013, the 
Oddcables.com Division was integrated with the Connector and Cable Division.

The Company has been designing, producing and selling coaxial connectors since 1987 and the Connector and 
Cable Assembly Division therefore represents the Company’s oldest and most established division. The Connector 
and Cable Division has typically generated and, in the October 31, 2014 fiscal year, did generate the majority of the 
Company’s net sales and net income.

The Company designs its connectors at its headquarters in San Diego, California. However, most of the RF con-
nectors are manufactured by third party foreign manufacturers located in Asia. The Company’s Connector and Cable 
Assembly operations are conducted out of the Company’s San Diego, California, facilities.

3

 Aviel Electronics Division     

The Aviel Electronics Division is primarily engaged in the design, manufacture and sale of custom, specialty 

or precision connectors and cable systems for specialized purposes, such as commercial aerospace and military 
systems. Aviel has a 50 year history of serving the microwave transmission industries, and is an approved vendor to 
leading aerospace, electronics, OEM’s and government agencies in the United States and abroad. Aviel complements 
the Company’s Connector and Cable Assembly Division’s capabilities by providing additional custom design and 
manufacturing capabilities, thereby expanding the Company’s products in the military and commercial aerospace 
markets, and expanding the Company’s overall client base. Aviel’s operations, including its manufacturing facilities, 
are based in Las Vegas, Nevada.

Cables Unlimited Division    

Cables Unlimited, Inc. is a custom cable manufacturer that RF Industries, Ltd. purchased in 2011. Cables Un-
limited is located in Yaphank, New York, and is operated as a separate division. Cables Unlimited is a Corning Cable 
Systems CAH Connections SM Gold Program member, authorized to manufacture fiber optic products that are 
backed by Corning Cable Systems' extended warranty. Cables Unlimited designs, develops and manufactures custom 
connectivity solutions for the telecommunications and wireless markets. The products sold by Cables Unlimited in-
clude custom and standard copper and fiber optic cable assemblies, adapters and electromechanical wiring harnesses 
for communications, computer, LAN, automotive fiber optic and medical equipment. In 2012, Cables Unlimited 
introduced a new custom cabling solution known as OptiFlex. The OptiFlex cable is a hybrid power and communi-
cations cable designed and built for wireless service providers who are updating their networks to 4G technologies 
such as WiMAX, LTE and other technologies. Sales of OptiFlex represented a major portion of the Company’s 
revenues in the 2012 and 2013 fiscal years, but have since decreased as the upgrading of industry wide networks to 
4G technologies has wound down. 

Bioconnect Division    

The Bioconnect Division is engaged in product development, design, manufacture and sale of high-end or 
specialty cables and interconnects for medical monitoring applications, such as ECG cables, EEG leads, infant and 
sleep apnea monitors in hospitals, patient leads, snap leads and connecting wires. Bioconnect’s products typically 
do not directly compete against the mass-produced, lower priced standard medical cables used by medical facilities. 
The Company acquired the Bioconnect operations in 2000. Bioconnect operates out of the Company’s San Diego, 
California, facilities.

Comnet Telecom Division 

RF Industries, Ltd. purchased Comnet Telecom Supply, Inc. in January 2015. Comnet Telecom’s offices and 
manufacturing facilities are located in East Brunswick, New Jersey. Formed in 1995, Comnet Telecom is a Corning 
Cable Systems CAH Connections SM Gold Program member that is authorized to manufacture fiber optic telecom-
munications products that are backed by Corning Cable Systems' extended warranty and is a Telcordia GR-326 
certified manufacturer. Comnet Telecommunications manufactures and distributes equipment and cabling products 
used by telecommunications carriers, co-location center operators and other telecommunication and data center 
companies in the U.S.

For financial reporting purposes, for the fiscal year ended October 31, 2014 the Company aggregated its opera-
tions into three segments. (1) Connector and Cable Assembly and Aviel Electronics divisions were aggregated into 
one reporting segment (the RF Connector and Cables Assembly segment) because they have similar economic char-
acteristics. (2) Bioconnect represented the Company’s Medical Cabling and Interconnector segment. (3) The Cables 
Unlimited division constituted the Company’s fiber optic and power/electronic cabling segment, which is referred to 
as the Fiber Optics segment. For the fiscal year ending October 31, 2015, the Company expects to aggregate Cables 
Unlimited and Comnet Telecom into a single segment because of their fiber optic business activities and customer 

4

focus. Since the acquisition of Comnet Telecom was effective for financial accounting purposes as of November 1, 
2014, Comnet Telecom’s financial results will be included in the results of the Fiber Optics segment for the entire 
fiscal year ending October 31, 2015. 

Product Description

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

and sold by the Company’s various divisions consist of the following:

Connector and Cable Products

The Company’s Connector and Cable Assembly Division designs, manufactures and markets a broad range of 
coaxial connectors and coaxial cable assemblies for the numerous products with applications in commercial, indus-
trial, automotive, transportation, scientific, aerospace and military markets. Various types of connectors are offered 
by the RF Connector Division including 2.4mm and 3.5mm, 7-16 DIN, BNC, MCX, MHV, Mini-UHF, MMCX, 
N, SMA, SMB, TNC, QMA and UHF. These connectors are offered in several configurations and cable attachment 
methods for customer applications. There are numerous applications for these connectors, some of which include 
digital applications, 2.5G, 3G, 4G, Wi-MAX, LTE and other broadband wireless infrastructure, GPS (Global Posi-
tioning 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, OEM, 
consumer electronics manufacturers, audio and video product manufacturers and installers, and satellite companies. 
The Connector Division markets over 1,500 types of connectors, adapters, tools, assembly, test and measurement 
kits, which range in price from under $1 to over $1,000 per unit. The kits satisfy a variety of applications including, 
but not limited to, lab operations, site requirements and adapter needs.

The Connector Division designs and sells a variety of connector tools and hand tools that are assembled into 

kits used by lab and field technicians, R&D technicians and engineers. The Company also designs and offers some 
of its own tools, which differ from those offered elsewhere in the market. These tools are manufactured for the Com-
pany by outside contractors. Tool products are carried as an accommodation to the Company’s customers and have 
not materially contributed to the Company’s revenues.

The Cable Assembly component of the Connector and Cable Assembly Division markets and manufactures 

cable assemblies in a variety of sizes and combinations of RF coaxial connectors and coax cabling. Cabling is 
purchased from a variety of major unaffiliated suppliers and is assembled predominately with the Company’s 
connectors or other brands of connectors as complete cable assemblies. Coaxial cable assemblies have numerous 
applications including wireless and wireless local area networks, wide area networks, Internet systems, PCS/cellular 
systems including 2.5G, 3G, 4G, Wi-MAX, LTE wireless infrastructure, Distributed Antenna Systems (DAS), TV/
dish network systems, test equipment, military/aerospace (mil-standard and COTS (Commercial Off The Shelf)) and 
entertainment systems. Cable assemblies are manufactured to customer requirements.

Through its Oddcables.com website, this division offers hundreds of audio cables, video cables, S-video cables, 

VGA cables, DVI cables, HDMI cables, RF coax adapters, coax cables, coax tools kits, computer cables, USB and 
firewire cables and other networking cables to retail customers.

Aviel Electronics Products

The Aviel Electronics Division designs, manufactures and sells specialized and custom designed RF coaxial 

connectors. Aviel’s standard configuration and custom connectors include connectors ranging from standard, 
miniature, sub-miniature and unique interfaces. Aviel also specializes in the design and manufacture of custom and 
non-standard configurations required for specific applications as well as hard to locate and discontinued connectors 
for commercial, aerospace, military and other unique applications. 

5

Cables Unlimited Products

Cables Unlimited is an International Standards Organization (ISO) approved factory that manufactures custom 

cable assemblies. Cables Unlimited is also a Corning Cable Systems CAH Connections SM Gold Program mem-
ber, authorized to manufacture fiber optic products that are backed by Corning Cable Systems' extended warranty. 
Products manufactured by Cables Unlimited include custom copper and fiber optic cable assemblies, adapters and 
electromechanical wiring harnesses for telecommunications, computer, LAN, automotive and medical equipment 
companies. Cables Unlimited also provides cable installation services in the New York regional area. During April 
2012, Cables Unlimited commercially released a cabling solution for wireless service providers engaged in upgrad-
ing their cell towers for 4G technologies. The custom hybrid cable, called OptiFlex, is significantly lighter and pos-
sesses greater flexibility than cables previously used for wireless service. Most of the products that Cables Unlimited 
develops and sells are built specifically for its customers’ needs. 

The acquisition of Cables Unlimited in 2011 gave the Company the ability to offer a broad range of interconnect 

products and systems to the Company’s largest customers. These interconnect systems have the ability to combine 
radio frequency and fiber optic interconnect components, with various connectors and power cables through custom-
ized solutions for these customers. The Company continues to actively market its ability to provide these fiber optic 
interconnect solutions to its larger customers.

Bioconnect Products

Bioconnect designs, manufactures, sells and provides product development services to OEMs for standard and 

custom cable assemblies, adapters and electromechanical wiring harnesses for the medical market. These prod-
ucts consist primarily of patient monitoring cables, ECG cables, snap leads, and molded safety leads for neonatal 
monitoring electrodes. The products, which are used in hospitals, clinics, doctor offices, ambulances and at home are 
frequently replaced in order to ensure maximum performance of medical diagnostic equipment.

Comnet Telecom Products

Comnet Telecom manufactures and distributes both standard and custom equipment and cabling products used 

by telecommunications carriers, co-location center operators and other telecommunication and data center compa-
nies in the U.S. Such products include fiber optics cable, copper cabling, custom patch cord assemblies, transceivers/
converters and other data center equipment (such as server cabinets and network racks). The acquisition of Comnet 
Telecom expands the Company’s fiber optic cabling capabilities and the customer base to which the Company can 
sell its other cabling products.

 Foreign Sales

Net sales to foreign customers accounted for $1.7 million or approximately 7% of Company’s sales and $1.5 
million or approximately 4% of Company’s sales, respectively, for the fiscal years ended October 31, 2014 and 2013. 
The majority of the export sales during these periods were to Canada, Mexico and Israel. 

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 Company’s divisions. The Connector and Cable Assembly Division and 

the Cables Unlimited Division currently sell their products primarily through warehousing distributors and OEM 
customers who utilize coaxial connectors and cable assemblies in the manufacture of their products.

The Aviel Division sells its products to its own customers and to customers referred through the Connector and 

Cable Assembly Division. The Aviel and Connector and Cable Assembly divisions sell to similar customer market 
segments and combine marketing efforts where economically advantageous.

6

 The Bioconnect group markets its products to the medical market through major hospital suppliers, dealers and 
distributors. The Bioconnect Division also sells its products to OEMs who incorporate the leads and cables into their 
product offerings.

Comnet Telecom sells its products directly to its own customers through its in-house marketing and sales team. 
Comnet Telecom’s principal customers include co-location centers, data processing centers, telecommunications and te-
lephony companies, and wireless carriers. Comnet Telecom also sells certain of its products to large, national telecom-
munication equipment and solution providers who include Comnet Telecom’s products in their own product offerings. 

 Manufacturing

The Connector and Cable Assembly Division contracts with outside third parties for the manufacture of a 
significant portion of its coaxial connectors. However, virtually all of the RF cable assemblies sold by the Connec-
tor and Cable Assembly Division during the fiscal year ended October 31, 2014 were assembled by that division at 
the Company’s facilities in California. The Connector and Cable Assembly Division has its cables manufactured 
at numerous ISO approved factories with plants in the United States, China and Taiwan. The Company is depen-
dent on a few manufacturers for its coaxial connectors and cable assemblies. Although the Company does not have 
manufacturing agreements with these manufacturers for its connectors and cable products, the Company does have 
long-term purchasing relationships with these manufacturers. There are certain risks associated with the Company’s 
dependence on third party manufacturers for some of its products. See “Risk Factors” below. The Company 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. 

The Bioconnect Division has designed and manufactured its own products for over 25 years (including as an 
unaffiliated company before being acquired by the Company in 2000). Bioconnect products are manufactured by 
the Company at its own California facilities. 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 uses.

 The Aviel Electronics Division manufactures connectors at its Las Vegas, Nevada manufacturing facility. The 
Aviel Electronics Division has designed and manufactured its own products for over 50 years (including as an unaf-
filiated company before being acquired by the Company in August 2004). The manufacturing process for the Aviel 
connectors includes all aspects of the product from design, tooling, fabrication, assembly and testing. The Aviel 
Electronics product line produces its connector products for low volume custom manufacturing uses, for the mili-
tary, aerospace, communications and other unique applications.

Cables Unlimited manufactures its custom cable assemblies, adapters and electromechanical wiring harnesses 
and other products in its Yaphank, New York manufacturing facility. Cables Unlimited is an ISO approved factory, 
as well as a Corning Cable Systems CAH Connections SM Gold Program member, authorized to manufacture fiber 
optic products and assemblies that are backed by Corning Cable Systems' extended warranty. Cables Unlimited 
outsources the assembly of a portion of its new OptiFlex cable to a third party manufacturer. The final assembly and 
termination of the OptiFlex cable is completed by Cables Unlimited at its Yaphank, New York facilities.

Comnet Telecom manufactures, assembles and tests its cabling products at its facilities in East Brunswick, New 

Jersey. Comnet Telecom is a Corning Cable Systems CAH Connections SM Gold Program approved fiber optic 
member and a Telcordia GR-326 approved manufacturer. Comnet Telecom currently also is completing its  
ISO 9000 certification.  

7

Raw Materials

Connector materials are typically made of commodity metals such as copper, brass and zinc and include small 
applications of precious materials, including silver and gold. The Connector and Cable Division purchases most 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 suppliers. The RF Connector and Cable Assembly Division obtains coaxial connectors from RF 
Connector. The Company believes there are numerous domestic and international suppliers of coaxial connectors.

 Bioconnect cable assembly materials are typically made of commodity materials such as plastics, rubber, resins 
and wire. The Company believes materials and components used in these products are readily available from a num-
ber of domestic suppliers and from other foreign suppliers.

Aviel connector materials are typically made of commodity metals and include some application of precious 
materials, including silver and gold. The Aviel Electronic Division purchases almost all of its connector materials 
and products from vendors in Asia and the United States. The Company believes the connector materials used in the 
manufacturing of its connector products are readily available from a number of foreign and domestic suppliers.

Both the Cables Unlimited Division and the new Comnet Telecom Division purchase all of their products from 

manufacturers located in the United States. Fiber optic cables are available from various manufacturers located 
throughout the United States; however, both Cables Unlimited and Comnet Telecom purchase most of their fiber op-
tic cables from Corning Cables Systems LLC. The Company believes that the raw materials used by Cables Unlim-
ited and Comnet Telecom in their products are readily available and that neither division is not currently dependent 
on any supplier for its raw materials. Neither Cables Unlimited nor Comnet Telecom currently have any long-term 
purchase or supply agreements with their connector and cable suppliers.

 Employees

As of October 31, 2014, the Company employed 143 full-time employees, of whom 42 were in accounting, 
administration, sales and management, 97 were in manufacturing, distribution and assembly, and 4 were engineers 
engaged in design, engineering and research and development. The employees are based at the Company’s offices in 
San Diego, California (86 employees), Las Vegas, Nevada (7 employees), and Yaphank, New York (50 employees). 
The Company also occasionally hires part-time employees. The Company believes that it has a good relationship 
with its employees. The Cables Unlimited Division employs five cable installers who are currently represented by  
a union. Other than the foregoing installers that belong to a union, none of the Company’s other employees  
are unionized.

As a result of the acquisition of Comnet Telecom in January 2015, the number of employees currently employed 

by the Company has increased by 28 full-time employees, all of whom are located at Comnet Telecom’s East  
Brunswick, New Jersey offices.

Research and Development

Research and development costs are expensed as incurred. The Company’s research and development expenses 

relate to its engineering activities, which consist of the design and development of new products for specific 
customers, as well as the design and engineering of new or redesigned products for the industry in general. During 
the years ended October 31, 2014 and 2013, the Company recognized $948,000 and $998,000 in engineering 
expenses, respectively.

8

Patents, Trademarks and Licenses

The Company does not own any patents on any of its products, nor has it registered any product trademarks. The 
Company uses “OptiFlex™” as a trademark for its hybrid cable wireless tower cable solution. Because 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. Under its agreements with Corning Cables Systems LLC, Cables Unlimited and Comnet Telecom are 
permitted to advertise that they are Corning Cables System CAH Connections Gold Program members. 

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. 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 ex-

tended 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.

Under its agreements with Corning Cables Systems LLC, Cables Unlimited and Comnet Telecom are authorized 
to manufacture optic cable assemblies that are backed by Corning Cables Systems’ extended warranty (referred to as 
the “Gold Certified Warranty”).

Competition

The Company and industry analysts estimate worldwide sales of interconnect products of approximately $53 

billion in 2014. The Company believes that the worldwide industry for interconnect products and systems is highly 
fragmented, with no one competitor having over a 20% share of the total market. Many of the competitors of the 
Connector and Cable Assembly Division have significantly greater financial resources and broader product lines. The 
Connector and Cable Assembly Division 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 carries a significant amount of inventory of its connector products.

The Bioconnect division 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.

Aviel Electronics has specialized in microwave and radio frequency (RF) custom connectors which lowers the 

number of its direct competitors. Because Aviel Electronics is an approved vendor of leading aerospace, electronics, 
OEM and government agencies in the United States and abroad, competition is limited to those manufacturers who 
have received formal certification or approval.

Cables Unlimited competes on the basis of product quality, custom design, service, delivery time and value-add-

ed support to its customers. Since Cables Unlimited is a Corning Cables System CAH Connections Gold Program 
member, it is one of 12 other companies permitted to manufacture fiber optic cable assemblies that are backed by 
Corning Cables Systems’ extended warranty. The Company is aware of other competing products that have recently 
been introduced that compete with this product line.

9

Comnet Telecom competes with both smaller, local cable assembly houses as well as large, national manufac-

turers and distributors of telecommunications equipment and products. 

Government Regulations

The Company’s products are designed to meet all known existing or proposed governmental regulations. 
Management believes that the Company currently meets existing standards for approvals by government regulatory 
agencies for its principal products. Because the products designed and sold by the Aviel Electronics Division are 
used in commercial and military aerospace products, its products are regulated by various government agencies in 
the United States and abroad.

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

The Company’s products are Restriction on Hazardous Substances (“RoHS”) compliant.

ITEM 1B.    UNRESOLVED STAFF COMMENTS

Not applicable.

ITEM 2.     DESCRIPTION OF PROPERTY

The Company leases its corporate headquarters building at 7610 Miramar Road, Building 6000, San Diego, 
California. The building consists of approximately 22,000 square feet which houses its corporate administration, 
sales and marketing, and engineering plus production and warehousing for the Company’s Connector and Cable As-
sembly and Bioconnect Divisions. The lease for this facility expires on March 31, 2017. In addition to the foregoing 
building, the Company also leases the following facilities:

(i) 

(ii) 

(iii) 

 The cable assembly manufacturing portion of the Connector and Cable Assembly Division oper-
ates in a separate 3,180 square foot facility that is located adjacent to the Company’s corporate 
headquarters. The lease for this space expires on March 31, 2017. 

 During fiscal 2009, Aviel entered into a facility lease agreement for approximately 4,500 square 
feet at 3060 Post Road, Suite 100 Las Vegas Nevada. The lease term commenced September 1, 
2009 and will expire March 31, 2015. The Company is currently evaluating this lease and is in 
discussions with its landlord regarding renewing this lease. The Company believes that alternate 
facilities are available in the Las Vegas area if the Company elects not to renew, or is unable to 
renew, its current leases by March 31, 2015.

 The Cables Unlimited Division leases an approximately 12,000 square foot facility located at 3 
Old Dock Road, Yaphank, New York. The lease for this space expires June 30, 2016. However, 
Cables Unlimited has a one-time option to extend the term of the lease for an additional five (5) 
year term. Cables Unlimited’s monthly rent expense under the lease is $13,000 per month, plus 
payments of all utilities, janitorial expenses, routine maintenance costs, and costs of insurance 
for Cables Unlimited’s business operations and equipment. The landlord is a company controlled 
by Darren Clark, the former owner of Cables Unlimited and a current director of the Company. 
In addition to the foregoing facilities, in October 2012 Cables Unlimited leased an additional 
approximately 2,000 square foot facility in Yaphank from a third party under a month to month 
arrangement. This additional space is used by Cables Unlimited as additional warehouse space and 
for pre-manufacturing activities. The monthly rent payable for this additional space is $1,250.

(iv) 

 The newly acquired Comnet Telecom Division leases an approximately 15,000 square feet in 
two suites located at 1 Kimberly Road, East Brunswick, New Jersey. The lease for these facilities 
expires in September 2017.

10

   
  
   
 
 The aggregate monthly rental for all of the Company’s facilities currently is approximately $51,000 per month, 

plus utilities, maintenance and insurance.

 ITEM 3.    LEGAL PROCEEDINGS  

On May 24, 2013, Peter Wyndham, a former employee of the Company, filed a complaint with the San Diego, 
California office of the U.S. Department of Labor-OSHA alleging retaliatory employment practices in violation of 
the whistleblower provisions of the Sarbanes-Oxley Act (Peter Wyndham vs. RF Industries, Ltd., Case No. 9-3290-
13-087). The complaint alleged that Mr. Wyndham was terminated in November 2012 in retaliation for making 
disclosures relating to alleged fraudulent accounting practices and lack of compliance with U.S. GAAP; violations of 
multiple Securities and Exchange Commission rules and regulations; and fraud against the shareholders. The com-
plaint did not seek any specified amount of damages. The Company disputed the retaliation claim and notified its 
employment practices liability insurance carrier of the demand. Mr. Wyndham has withdrawn his OSHA complaint.

On November 21, 2014, Peter Wyndham filed a complaint for damages against the Company in the United 

States District Court for the Southern District of California (Peter Wyndham vs. RF Industries, Ltd., Case No. 
14CV2792WQHBGS), for violation of the Sarbanes-Oxley Act of 2002, the Dodd-Frank Wall Street Reform and 
Consumer Protection Act, and wrongful termination in violation of public policy. The complaint does not make a 
demand for any specific sum of damages, but does make a demand for, among other relief, an unspecified amount of 
compensatory damages (including lost past and future wages and benefits), emotional distress damages, pay in lieu 
of reinstatement, and punitive damages. The matter has been tendered to the Company’s insurance carrier for defense 
and indemnification, and counsel appointed by the insurance carrier currently represents the Company in the matter. 

ITEM 4.     MINE SAFETY DISCLOSURES

Not applicable.

11

 
PART II

ITEM 5.      MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND 

ISSUER PURCHASES OF EQUITY SECURITIES

 The Company’s Common Stock is listed and trades on the NASDAQ Global Market under the symbol “RFIL.”

The price range per share of common stock presented below represents the highest and lowest intraday sales 

prices for the Company’s common stock on the NASDAQ during each quarter of the two most recent years.

Quarter 

Fiscal 2014 

November 1, 2013 - January 31, 2014
February 1, 2014 - April 30, 2014
May 1, 2014 - July 31, 2014
August 1, 2014 - October 31, 2014 

Fiscal 2013 

November 1, 2012 - January 31, 2013
February 1, 2013 - April 30, 2013
May 1, 2013 - July 31, 2013
August 1, 2013 - October 31, 2013

Stockholders 

High

Low

$ 

$ 

14.84
6.95
6.43
5.61

6.40
7.10
7.35
10.86

$       6.17
5.79
5.01
4.42

$       4.04
5.17
5.50
5.64

As of October 31, 2014 there were 362 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, not including 
holders who hold their stock in “street name.” 

Dividends

 The Company paid a total of $2.3 million of dividends during the fiscal year ended October 31, 2014 in four 
quarterly dividend payments of $0.07 per share. The Company paid a total of $2.3 million of dividends during the 
fiscal year ended October 31, 2013 which consisted of a $0.10 dividend, a special dividend of $0.07 and two quarterly 
dividend payments of $0.07 per share. The Board of Directors currently expects to continue to declare and pay divi-
dends on a quarterly basis during the current fiscal year ending October 31, 2015, but may change the dividend rate, 
or may cease paying dividends at any time, depending on the Company’s financial condition and its financial needs.

Repurchase of Securities 

The Company repurchased and retired 22,828 shares of its common stock (for a total of $104,000) all during the 

fourth quarter of the fiscal year ended October 31, 2014. The repurchases were made pursuant to the Rule 10b-18 
stock repurchase plan that the Company announced on April 14, 2014.

Recent Sales of Unregistered Securities 

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

the Securities Act during fiscal 2014.

12

 EQUITY COMPENSATION PLAN INFORMATION

The following table provides information as of October 31, 2014 with respect to the shares of Company com-

mon stock that may be issued under the Company’s existing equity compensation plans.

A

B

C

Number of Securities to
be Issued Upon Exercise
of Outstanding Options

Weighted Average
Exercise Price of
Outstanding Options ($)

Number of Securities
Remaining Available for
Future Issuance Under
Equity Compensation
Plans (Excluding
Securities Reflected in
Column A)

628,725

411,816

1,040,541

$ 

$ 

4.93

580,842

0.70

3.25

580,842

Plan Category

Equity Compensation Plans  
Approved by Stockholders  
(1)

Equity Compensation Plans Not 
Approved by Stockholders 
(2)

Total

(1) 

 Consists of options granted under the R.F. Industries, Ltd. (i) 2010 Stock Option Plan and (ii) 2000 Stock 
Option. The 2000 Stock Option Plan has expired, and no additional options can be granted under this plan. 
Accordingly, all 580,842 shares remaining available for issuance represent shares under the 2010 Stock Op-
tion Plan.

(2) 

 Consists of options granted to five officers and/or key employees of the Company under employment agree-
ments entered into by the Company with each of these officers and employees.

ITEM 6.     SELECTED FINANCIAL DATA

Not applicable to a “smaller reporting company” as defined in Item 10(f)(1) of SEC Regulation S-K.

ITEM 7.     MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS 
OF OPERATIONS

CRITICAL ACCOUNTING POLICIES AND ESTIMATES

 Our consolidated financial statements and related disclosures have been prepared in accordance with U.S. gener-
ally accepted accounting principles (“GAAP”). The preparation of these consolidated financial statements requires us 
to make significant estimates and judgments that affect the reported amounts of assets, liabilities, revenues, expenses 
and related disclosure of contingent assets and liabilities. We evaluate our estimates, including those related to bad 
debts, inventory reserves and contingencies on an ongoing basis. We base our estimates on historical experience and 
on various other assumptions that are believed to be appropriate under the circumstances, the results of which form 
the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from 
other sources. Actual results may differ from these estimates under different assumptions or conditions.

13

̶
Inventories

 Inventories are valued at their weighted average cost. Certain items in inventory may be considered obsolete or 
excess and, as such, we periodically review our inventories for excess and slow moving items and make provisions 
as necessary to properly reflect inventory value. Because inventories have, during the past few years, represented up 
to one-third of our total assets, any reduction in the value of our inventories would require us to take write-offs that 
would affect our net worth and future earnings.

Allowance for Doubtful Accounts

The Company records its allowance for doubtful accounts based upon its assessment of various factors. The 
Company considers historical experience, the age of the accounts receivable balance, credit quality of the Compa-
ny’s customers, current economic conditions and other factors that may affect customer’s ability to pay. 

Long-Lived Assets Including Goodwill

The Company assesses property, plant and equipment and intangible assets, which are considered definite-lived 

assets for impairment. Definite-lived assets are reviewed when there is evidence that events or changes in circum-
stances indicate that the carrying amount of an asset may not be recoverable. We measure recoverability of these 
assets by comparing the carrying amounts to the future undiscounted cash flows the assets are expected to gener-
ate. If property and equipment and intangible assets are considered to be impaired, the impairment to be recognized 
equals the amount by which the carrying value of the asset exceeds its fair market value. We have made no material 
adjustments to our long-lived assets in any of the years presented. 

The Company amortizes its intangible assets with definite useful lives over their estimated useful lives and 

reviews these assets for impairment.

In addition, we test our goodwill, an indefinite-lived asset, for impairment at least annually or more frequently 

if events or changes in circumstances indicate that this asset may be impaired. No goodwill impairment has been 
identified in any of the years presented.

Income Taxes

The Company records a tax provision for the anticipated tax consequences of the reported results of operations. 

Income taxes are accounted for under the asset and liability method, under which deferred tax assets and liabilities 
are recognized for the expected future tax consequences of temporary differences between the financial reporting 
and tax bases of assets and liabilities, and for operating losses and tax credit carryforwards. Deferred tax assets and 
liabilities are measured using the currently enacted tax rates that apply to taxable income in effect for the years in 
which those tax assets are expected to be realized or settled. The Company records a valuation allowance to reduce 
deferred tax assets to the amount that is believed more likely than not to be realized.

The calculation of the tax provision involves significant judgment in estimating the impact of uncertainties in 
the application of GAAP and complex tax laws. Resolution of these uncertainties in a manner inconsistent with man-
agement’s expectations could have a material impact on the Company’s financial condition and operating results.

Stock-based Compensation

The Company uses the Black-Scholes model to value the stock option grants. This valuation is affected by the 

Company’s stock price as well as assumptions regarding a number of inputs which involve significant judgments 
and estimates. These inputs include the expected term of employee stock options, the expected volatility of the stock 
price, the risk-free interest rate and expected dividends.

14

 
RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

For recently issued accounting pronouncements that may affect us, see Note 1 of Notes to Consolidated 

Financial Statements.

OVERVIEW

During the periods covered by this Annual Report, the Company marketed connectors and cables to numerous 

industries for use in thousands of products, primarily for the wireless market. The Company aggregates operating 
divisions into operating segments which have similar economic characteristics and are similar in the majority of the 
following areas: (1) the nature of the product and services; (2) the nature of the production process; (3) the type or 
class of customer for their products and services; (4) the methods used to distribute their products or services; (5) 
if applicable, the nature of the regulatory environment. The Company has three segments - the “RF Connector and 
Cable Assembly” segment; the “Medical Cabling and Interconnector” segment; and the “Fiber Optics” segment-
based upon this evaluation.

During the fiscal year ended October 31, 2014, the RF Connector and Cable Assembly segment was comprised 

of two divisions; the Medical Cabling and Interconnector segment was comprised of one division, and the Fiber 
Optics segment was comprised of one division. The three divisions that met the quantitative thresholds for segment 
reporting are Connector and Cable Assembly, Bioconnect, and Cables Unlimited. Each of the other divisions aggre-
gated into these segments had similar products that were marketed to their respective customer base and production 
and product development processes that are similar in nature. The specific customers are different for each division; 
however, there was some overlapping of product sales to them. The methods used to distribute products are similar 
within each division aggregated. In January 2015 RF Industries purchased Comnet Telecom. The Company antici-
pates that Comnet Telecom will be included in the Fiber Optics segment in the fiscal year ending October 31, 2015. 
Since the acquisition of Comnet Telecom was effective for financial accounting purposes as of November 1, 2014, 
Comnet Telecom’s financial results will be included in the results of the Fiber Optics segment for the entire fiscal 
year ending October 31, 2015.  

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. For segment reporting purposes, the Company aggregates the Connector and 
Cable Assembly and Aviel Electronics divisions into the RF Connector Cable Assembly segment. Effective Novem-
ber 1, 2013, the Oddcables Division was integrated with the Connector and Cable Division. The Bioconnect division 
makes up the Company’s Medical Cabling and Interconnector segment, while the Cables Unlimited division was the 
sole division in the Fiber Optics segment in the fiscal year ended October 31, 2014.

For the year ended October 31, 2014, most of the Company’s revenues were generated from the sale of RF 
connector products and connector cable assemblies (the Connector and Cable Assembly division accounted for ap-
proximately 57% and 39% of the Company’s total sales for the fiscal year ended October 31, 2014 and 2013, respec-
tively). For the year ended October 31, 2013, most of the Company’s revenues were generated by the Fiber Optics 
segment (sales at Cables Unlimited represented 31% and 53% of total sales for the year ended October 31, 2014 
and 2013, respectively) because of the revenues it generated from its OptiFlex cabling solution that it commercially 
introduced in April 2012.

The net income in fiscal 2014 represented the 21st consecutive year that the Company has been profitable.

 In addition to its core cable and connector operations, the Company has previously operated a small RF Wire-
less segment that consisted of two divisions, the RF Neulink division and the RadioMobile division. This segment 
generally operated at a loss and did not produce any synergies with the Company’s core operations. Accordingly, in 

15

2013 the Company decided to discontinue the RF Wireless segment and to dispose of the two divisions. The disposi-
tion of the two divisions occurred in the following two unrelated transactions. 

• 

• 

 Effective July 31, 2013, the Company sold all of the assets of its RF Neulink division, primarily consisting 
of inventory, certain intellectual property and licenses, customer lists and trademarks, to a third party wire-
less company. The Company did not receive any purchase price payment at the closing of the sale. Rather, 
the purchase price for the RF Neulink business will consist of cash payments made by the buyer to the 
Company under the following circumstances: (i) for each RF Neulink inventory item that the buyer sells, 
the buyer will have to pay the Company the assigned value of that inventory item. This arrangement will 
continue until the earlier of three years from the closing date or the date all inventory items are sold; and 
(ii) the buyer is required to pay the Company a royalty based on the buyer’s use of RF Neulink’s tradename 
or trademark, its customer list or its intellectual property. The royalty, which ranges from 5% to 10% of the 
buyer’s sales of such RF Neulink-related products, may not exceed $450,000 in the aggregate, and will not 
be payable on sales of inventory items. 

 Effective October 29, 2013, the Company sold all of the assets of the Company’s RadioMobile division, 
primarily consisting of inventory, certain equipment, certain intellectual property and licenses, customer 
lists and trademarks, to a new company formed by the former manager of this division. In return for the 
assets, the purchaser agreed to pay the Company 10.0% of all net revenues for the next three years (but not 
to exceed an aggregate total of $2.0 million). Additionally, as part of the sale of the RadioMobile division, 
all former RadioMobile employees were terminated by the Company and re-hired by the purchaser. Other 
closing costs amounted to approximately $0.2 million. For the fiscal year ended October 31, 2013, the RF 
Wireless segment generated $1.2 million of revenues and incurred an operating loss of $1.8 million. 

For the year ended October 31, 2014, the Company recognized $103,000 of royalty income, net of tax, from the 

former RF Neulink and RadioMobile divisions, which amount has been included within discontinued operations.

Financial Condition

 The following table presents certain key measures of financial condition as of October 31, 2014 and 2013 (in 

thousands, except percentages):

2014

2013

Amount

% Total Assets

Amount

% Total Assets

Cash and cash equivalents

$         14,718

50.7%  $         11,881 

Current assets

Current liabilities

Working capital

Property and equipment, net

Total assets

Stockholders' equity

  Liquidity and Capital Resources

 23,439 

 2,362 

 21,077 

 829 

 29,029 

 25,856 

80.7%

8.1%

72.6%

2.9%

100.0%

89.1%

 23,047 

 2,604 

 20,443 

 1,053 

 29,090 

 25,536 

40.8%

79.2%

9.0%

70.3%

3.6%

100.0%

87.8%

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 
at least twelve months subsequent to October 31, 2014. Additionally, the Company has access to a line of credit in 
the amount of $5.0 million, of which the full amount is available as of October 31, 2014, should the Company need 

16

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 based on the following:

• 

• 

• 

  As of October 31, 2014, the Company had cash and cash equivalents equal to $14.7 million.

 As of October 31, 2014, the Company had $23.4 million in current assets and $2.4 million in current liabilities.

 As of October 31, 2014, the Company had no outstanding indebtedness for borrowed funds.

The Company’s cash balances were reduced by approximately $3.3 million on January 20, 2015 as a result of 
the cash payments incurred in connection with the purchase of Comnet Telecom. The payments included the cash 
portion of the purchase price that was paid for Comnet Telecom ($3,090,000), retention bonuses and similar cash 
payments made to employees of Comnet Telecom ($200,000), and other legal and accounting expenses incurred 
through that date in connection with the acquisition. 

The Company does not anticipate needing material additional capital equipment in the next twelve months. In 
the past, the Company has financed some of its equipment and furnishings requirements through capital leases. No 
additional capital equipment purchases have been currently identified that would require significant additional leas-
ing or capital expenditures during the next twelve months. Management also believes that based on the Company’s 
current financial condition and recent operating results, as well as access to its line of credit, the Company would be 
able to finance its expansion, if necessary.

In April 2014, the Company announced that it may repurchase up to 500,000 shares of the Company’s common 
stock in open market transactions. The share repurchase program may be suspended or terminated at any time. As of 
October 31, 2014, the Company has repurchased and retired 28,828 shares pursuant to this program. 

The Company generated $2.8 million of cash primarily from operating activities of $4.5 million during the year 
ended October 31, 2014. The increase in cash from operating activities was primarily due to net income of $1.4 mil-
lion, $2.3 million generated from operating assets and liabilities and other non-cash charges of $1.1 million, which 
were offset by excess tax benefit from stock-based compensation of $327,000 and deferred income taxes of $60,000. 
Additionally, the Company generated cash of $897, 000 from the exercise of stock options inclusive of the related 
tax benefits from these exercises. These cash increases were partially offset by the repurchase of stock of $104,000 
and the payment of $2.3 million of dividends to its stockholders. 

As of October 31, 2014, the Company had a total of $14.7 million of cash and cash equivalents compared to a 

total of $11.9 million of cash and cash equivalents as of October 31, 2013. As of October 31, 2014, the Company 
had working capital of $21.1 million and a current ratio of approximately 10:1 compared to 9:1 as of October 31, 
2013. 

Results of Operations

The following summarizes the key components of the results of operations for the fiscal years ended October 
31, 2014 and 2013 (in thousands, except percentages). The results of operations to not include any of the results of 
Comnet Telecom, the subsidiary that RF Industries acquired in January 2015.

17

2014

2013

Amount

% of Net 
Sales

Amount

% of Net 
Sales

Net sales

 $  23,115 

100%

 $  36,625 

100%

Cost of sales
Gross profit
Engineering expenses
Selling and general expenses
Operating income
Other income - interest/dividends
Income from continuing operations before provision for income taxes
Provision for income taxes
Income from continuing operations   
Income (loss) from discontinued operations, net of tax
Consolidated net income

  12,662 
  10,453  
 948 
 7,239 
 2,266 
 29 
 2,295 
 959 
 1,336 
 103 
 1,439 

55%
45%
4%
31%
10%
0%
10%
4%
6%
0%
6%

 20,716 
 15,909 
 998 
 8,209 
 6,702 
 20 
 6,722 
 1,980 
 4,742 
 (1,140)
 3,602 

57%
43%
3%
22%
18%
0%
18%
5%
13%
-3%
10%

 Net sales for the year ended October 31, 2014 decreased by 37% or $13.5 million to $23.1 million from $36.6 

million for the year ended October 31, 2013 primarily due to a significant decrease in net sales by the Company’s 
Cables Unlimited division and, to a lesser extent, to a decrease in net sales in the other two segments. Revenues gen-
erated by Cables Unlimited decreased by $12.1 million, or 62.5%, for the year ended October 31, 2014, compared 
to the prior year. Most of the revenues generated by Cables Unlimited in fiscal 2013 were generated by the sale of a 
single line of new cabling products that Cables Unlimited developed to address the needs of some telecommunica-
tions companies. The decrease in net sales at Cables Unlimited during fiscal 2014 was primarily due to a decline 
in demand for this project based line of cabling products. Orders for Cables Unlimited’s new cabling product are 
primarily dependent upon the number of cellular telephone sites that are being retrofitted for 4G technologies and, to 
a lesser extent, on the availability of other competing products. Accordingly, the future demand for this product will 
depend upon the number of cell site upgrades and, therefore, cannot be accurately estimated. Also contributing to the 
overall decrease in sales for the year ended October 31, 2014 was a decrease in sales of $1.1 million or 7.7% at the 
RF Connector and Cable Assembly segment, which generated sales of $13.2 million for the year ended October 31, 
2014 compared to $14.3 million during the prior year comparable period. The Company believes that the decrease in 
net sales at the RF Connector and Cable Assembly segment is attributable to an industry-wide softening of demand 
for RF cable and connector products. The Medical Cabling and Interconnector segment had revenues of $2.7 mil-
lion, a decrease of $330,000 or 10.8% over the prior comparable period. The decrease in medical cabling revenue 
was due to decreased sales to a significant customer. Due to the on-going slowdown in orders from this significant 
customer for the Medical Cabling and Interconnector segment’s products, the Company expects that revenues at this 
segment will, in the near future, continue to be below the prior year’s levels. 

The Company’s gross profit as a percentage of sales increased slightly by 2% to 45% in fiscal 2014 from 43% 
in fiscal 2013 primarily as a result of a change in the product mix with a larger portion of sales coming from the RF 
Connector and Cable Assembly segment, which typically operates at a higher gross margin compared to the other 
segments. The overall increase in gross margins was partially offset by a decrease in gross margins for the Cables 
Unlimited products resulting from certain fixed manufacturing costs spread over a lower revenue base, as well as 
lower pricing due to increased competition and a change in customers.

Engineering expenses decreased $50,000 or 5% for the year ended October 31, 2014 to $948,000 compared to 

$998,000 during the comparable prior year period due to decreased compensation expense related to engineering 
activities. Engineering expenses represent costs incurred relating to the ongoing development of new products.

18

Selling and general expenses decreased $970,000 or 12%, during the year ended October 31, 2014 to $7.2 
million from $8.2 million in the comparable prior year period. The decrease in selling and general expenses was pri-
marily due to lower compensation and benefits expense as a result of a decrease in headcount during fiscal 2014. In 
addition, the year ended October 31, 2013 included lump-sum bonus payments to senior management and increased 
legal and consulting fees in connection with the termination and replacement of an employee. These decreases in 
selling and general expenses were partially offset by increased stock-based compensation expense during fiscal 2014 
related to the acceleration of certain stock options to a former employee. The Company anticipates that its selling 
and general expenses will increase significantly due to the addition of additional executive officers and, in particular, 
due to the recent acquisition of Comnet Telecom. 

The provision for income taxes for the year ended October 31, 2014 was $959,000 (or an effective tax rate of 
approximately 42%), compared to $2.0 million in the comparable prior year period (or an effective tax rate of ap-
proximately 29%). The significant decrease in the provision for tax for the year ended October 31, 2014 is due to 
the significantly lower income before provision for income taxes during the period. However, the lower effective tax 
rate in the fiscal 2013 period is attributable to the larger tax benefits received by the Company in the 2013 period as 
a result of the high number of disqualifying dispositions of incentive stock options. 

Income from discontinued operations, net of tax, for the year ended October 31, 2014 was $103,000 compared 
to a loss from discontinued operations, net of tax, of $1.1 million for the year ended October 31, 2013. During fiscal 
2013, the Company sold its RadioMobile and RF Neulink divisions and, accordingly, the results of these divisions 
are included in discontinued operations for the fiscal 2013 period. Although these divisions were not owned by the 
Company in fiscal 2014, the Company received royalties from the buyers of the RadioMobile and RF Neulink divi-
sions based on certain sales revenues generated by those former divisions. Those royalty payments ($103,000, net of 
tax) are reflected as income from discontinued operations. 

19

RF INDUSTRIES, LTD. AND SUBSIDIARY

Index

Report of Independent Registered Public Accounting Firm

Consolidated Balance Sheets
October 31, 2014 and 2013

Consolidated Statements of Income

Years Ended October 31, 2014 and 2013

Consolidated Statements of Equity

Years Ended October 31, 2014 and 2013

Consolidated Statements of Cash Flows

Years Ended October 31, 2014 and 2013

Notes to Consolidated Financial Statements

*       *       *

Page

21

22-23

24

25

26-27

28-41

20

 
Report of Independent Registered Public Accounting Firm

To the Stockholders
RF Industries, Ltd.

We have audited the accompanying consolidated balance sheets of RF Industries, Ltd. and Subsidiary as of Oc-
tober 31, 2014 and 2013, and the related consolidated statements of income, equity and cash flows for the years then 
ended. RF Industries and Subsidiary’s management is responsible for these consolidated financial statements.  Our 
responsibility is to express an opinion on these consolidated financial statements based on our audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board 

(United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about 
whether the consolidated financial statements are free of material misstatement. The Company is not required to 
have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included 
consideration of internal control over financial reporting as a basis for designing audit procedures that are appropri-
ate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s 
internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, 
on a test basis, evidence supporting the amounts and disclosures in the consolidated financial statements, assess-
ing 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 consolidated financial statements referred to above present fairly, in all material respects, the 

financial position of RF Industries, Ltd. and Subsidiary as of October 31, 2014 and 2013, and their results of opera-
tions and their cash flows for the years then ended, in conformity with accounting principles generally accepted in 
the United States of America.

/s/ CohnReznick LLP

San Diego, California
January 29, 2015

21

RF INDUSTRIES, LTD. AND SUBSIDIARY
CONSOLIDATED BALANCE SHEETS
OCTOBER 31, 2014 AND 2013
(In thousands, except share and per share amounts)

 ASSETS

CURRENT ASSETS

Cash and cash equivalents

Trade accounts receivable, net of allowance for doubtful accounts of $30 and $103

Inventories

Other current assets

Deferred tax assets

TOTAL CURRENT ASSETS

Property and equipment:

Equipment and tooling

Furniture and office equipment

Less accumulated depreciation

Total property and equipment

Goodwill

Amortizable intangible assets, net

Non-amortizable intangible assets

Note receivable from stockholder

Other assets

      TOTAL ASSETS

2014

2013

$   14,718

$   11,881

2,428

5,259

618

416

3,160

5,924

1,587

495

23,439

23,047

2,610

777

3,387

2,558

829

3,076

1,187

410

67

21

2,500

759

3,259

2,206

1,053

3,076

1,407

410

67

30

 $  29,029 

 $  29,090 

22

 
 
 
 
RF INDUSTRIES, LTD. AND SUBSIDIARY
CONSOLIDATED BALANCE SHEETS
OCTOBER 31, 2014 AND 2013
(In thousands, except share and per share amounts)

LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES

Accounts payable

Accrued expenses

Customer deposit

Income taxes payable

TOTAL CURRENT  LIABILITIES

Deferred tax liabilities

 TOTAL LIABILITIES

COMMITMENTS AND CONTINGENCIES

STOCKHOLDERS’ EQUITY

Common stock - authorized 20,000,000 shares of $0.01 par value; 8,255,979 and 
8,075,124 shares issued and outstanding at October 31, 2014 and 2013, respectively

Additional paid-in capital

Retained earnings

      TOTAL STOCKHOLDERS' EQUITY

2014

2013

$      861

$      792

1,422

 1,761 

6

73

 51 

-

2,362

 2,604 

 811 

 950 

 3,173 

 3,554 

 83 

 81

 17,230 

 16,049 

 8,543 

 9,406 

 25,856 

 25,536 

      TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY

 $  29,029 

 $  29,090 

See Notes to Consolidated Financial Statements.

23

 
 
 
 
 
 RF INDUSTRIES, LTD. AND SUBSIDIARY
CONSOLIDATED STATEMENTS OF INCOME
YEARS ENDED OCTOBER 31, 2014 AND 2013
(In thousands, except share and per share amounts)

Net sales

Cost of sales

Gross profit

Operating expenses:

Engineering

Selling and general

Totals

Operating income

Other income – interest

Income from continuing operations before provision for income taxes

Provision for income taxes

Income from continuing operations

Income (loss) from discontinued operations, net of tax

Consolidated net income

Earnings (loss) per share

Basic

Continuing operations

Discontinued operations

Net income per share

Earnings (loss) per share

Diluted

Continuing operations

Discontinued operations

Net income per share

Weighted average shares outstanding

      Basic

      Diluted

See Notes to Consolidated Financial Statements.

24

   2014

   2013

 $       23,115 

 $      36,625 

 12,662 

 10,453 

 20,716 

 15,909 

 948 

 7,239 

 8,187 

 2,266 

 29 

 2,295 

 959 

 1,336 

 103 

 998 

 8,209 

 9,207  

 6,702 

20

 6,722 

 1,980 

 4,742 

 (1,140)

 $        1,439 

 $        3,602 

 $          0.17 

 $          0.62 

 0.01 

 (0.15)

 $          0.18 

 $          0.47 

 $          0.15  

 $          0.56 

 0.01 

 (0.13)

 $          0.16 

 $          0.43 

 8,215,688 

 7,600,029 

 8,742,025 

 8,455,631 

RF INDUSTRIES, LTD. AND SUBSIDIARY
CONSOLIDATED STATEMENTS OF EQUITY
YEARS ENDED OCTOBER 31, 2014 AND 2013
(In thousands, except share amounts)

Common Stock

Shares 

  Amount

Additional
Paid-In
Capital

Retained
Earnings

 Total  
 Equity

Balance, November 1, 2012

 6,978,374 

 $     70 

 $  12,007 

 $  8,153 

 $ 20,230 

Exercise of stock options

 1,096,750 

 11 

 2,750 

Excess tax benefit from exercise of Stock options

Stock-based compensation expense

Dividends

Net income

-

-

-

-

-

-

-

-

 1,060 

 232 

-

-

-

-

-

 2,761 

 1,060 

 232 

 (2,349)

 (2,349)

 3,602 

 3,602 

Balance, October 31, 2013

 8,075,124 

 81 

 16,049 

 9,406 

 25,536 

Exercise of stock options

 203,683 

 2 

Excess tax benefit from exercise of stock options

Stock-based compensation expense

Dividends

-

-

-

Treasury stock purchased and retired

 (22,828)

Net income

-

-

-

-

-

-

 568 

 327 

 390 

-

-

-

 570 

 327 

 390 

-

 (2,302)

 (2,302)

 (104)

-

 (104)

-

 1,439 

 1,439 

Balance, October 31, 2014

 8,255,979 

 $     83 

 $  17,230 

 $  8,543 

 $ 25,856 

See Notes to Consolidated Financial Statements.

25

 
RF INDUSTRIES, LTD. AND SUBSIDIARY
CONSOLIDATED STATEMENTS OF CASH FLOWS
YEARS ENDED OCTOBER 31, 2014 AND 2013
(In thousands)

OPERATING ACTIVITIES:

Consolidated net income

   2014

   2013

 $    1,439

 $    3,602

Adjustments to reconcile consolidated net income to net cash provided by operating activities:

Bad debt expense (credit)

Accounts receivable write-off

Depreciation and amortization

Inventory write-downs

Stock-based compensation expense

Deferred income taxes

(34)

34

 592 

 148 

 390 

 (60)

29

44

 652 

 1,170 

 232 

 139 

Excess tax benefit from stock-based compensation

 (327)

 (1,060)

Changes in operating assets and liabilities:

Trade accounts receivable

Inventories

Other current assets

Other long-term assets

Accounts payable

Customer deposit

Income taxes payable

Accrued expenses

Other long-term liabilities

Net cash provided by operating activities

26

 732 

 517 

 969 

9

 1,934 

 (110)

 (947)

5

 69 

 (637)

 (45)

 400 

 51 

 450 

 (339)

 (341)

-

 (15)

 4,494 

 5,198 

 
 
INVESTING ACTIVITIES:

Capital expenditures

 Net cash used in investing activities

FINANCING ACTIVITIES:

Proceeds from exercise of stock options

Purchases of treasury stock

Excess tax benefit from exercise of stock options

Dividends paid

Net cash provided by (used in) financing activities

Net increase in cash and cash equivalents

   2014

   2013

 (148)

 (281)

 (148)

 (281)

 570 

 2,761 

 (104)

-

 327 

 1,060 

 (2,302)

 (2,349)

 (1,509)

 1,472 

 2,837 

 6,389 

Cash and cash equivalents, beginning of year

 11,881 

 5,492 

Cash and cash equivalents, end of year

$ 14,718

$  11,881

Supplemental cash flow information – income taxes paid

$    442

 $   1,845 

Supplemental schedule of noncash investing and financing activities:

Retirement of treasury stock

 $    104 

$         -

Write off of fully depreciated property and equipment

 $      14 

 $26 

See Notes to Consolidated Financial Statements.

27

RF INDUSTRIES, LTD. AND SUBSIDIARY
NOTES TO CONSOLIDATED 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 pri-
marily to the radio and other professional communications related industries. The Company conducted its operations 
through four related business divisions: (i) Connector and Cable Assembly Division is engaged in the design, manu-
facture and distribution of coaxial connectors and cable assemblies used primarily in radio and other professional 
communications applications; (ii) Aviel Division is engaged in the design, manufacture and sales of radio frequency, 
microwave and specialized connectors and connector assemblies for aerospace, original electronics manufacturers 
and military electronics applications; (iii) Bioconnect Division is engaged in the design, manufacture and sales of 
cable interconnects for medical monitoring applications; and (iv) the Cables Unlimited Division manufactures cus-
tom and standard cable assemblies, adapters, and electromechanical wiring harnesses for communication, computer, 
LAN, automotive and medical equipment.

During 2013, the Company sold and discontinued its operations of the RF Neulink and RadioMobile divisions 

(see Note 2). In addition, effective November 1, 2013, the Oddcables Division was integrated with the Connector 
and Cable Division.

Correction of immaterial errors

The Company identified the following immaterial errors in its previously issued audited consolidated financial 

statements as of and for the year ended October 31, 2013:

•  The provision for income taxes ($170,000), deferred tax asset ($173,000) and additional paid-in capital 

($343,000) were understated as a result of an understatement in the amount of stock-based compensation 
previously expensed.

• 

Inventory on hand was overstated and cost of sales was understated by $71,000 ($52,000 net of tax) as a 
result of not recording scrap and shrinkage for inventory held at a vendor location. 

•  Prepaid expense was understated and cost of sales was overstated by $15,000 ($11,000 net of tax) for unre-

corded vendor credits.

•  Bonus expense and accrued expense were understated by $20,000 ($15,000 net of tax) for an additional 

bonus net of bonus over accruals.

The errors in the accounting for the above items resulted in an overstatement of income from continuing opera-

tions before provision for income taxes of $76,000, an understatement of provision for income taxes of $150,000, an 
overstatement of income from continuing operations of $226,000, and an overstatement of primary and fully diluted 
earnings per common share of $0.03 for the year ended October 31, 2013.

The Company reviewed the accounting error utilizing SEC Staff Accounting Bulletin No. 99, “Materiality” 
(“SAB 99”) and SEC Staff Accounting Bulletin No. 108, “Effects of Prior Year Misstatements on Current Year 
Financial Statements” (“SAB 108”) and determined the impact of the errors to be immaterial to any prior period’s 
presentation. The accompanying 2013 audited financial statements reflect the corrections of the aforementioned im-
material errors.

28

 
Use of estimates 

The preparation of consolidated financial statements in conformity with accounting principles generally ac-
cepted in the United States of America requires management to make estimates and assumptions that affect certain 
reported amounts and disclosures. Actual results may differ from those estimates.

Principles of consolidation

The accompanying consolidated financial statements include the accounts of RF Industries, Ltd. and its wholly 
owned subsidiary, Cables Unlimited, Inc. (“Cables Unlimited”) (collectively the “Company”). All intercompany bal-
ances and transactions have been eliminated in consolidation.

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

Four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement 
exists; (2) delivery has occurred or services rendered; (3) the fee is fixed and determinable; and (4) collectability is 
reasonably assured. The Company recognizes revenue from product sales after purchase orders are received which 
contain a fixed price and the products are shipped. Most of the Company’s products are sold to continuing customers 
with established credit histories.

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 (gener-
ally 3 to 5 years) using the straight-line method. Expenditures for repairs and maintenance are charged to operations 
in the period incurred.

Goodwill

Goodwill is recorded when the purchase price paid for an acquisition exceeds the estimated fair value of the net 
identified tangible and intangible assets acquired. Goodwill is not amortized, but is subject to impairment analysis at 
least once annually or more frequently upon the occurrence of an event or when circumstances indicate that a report-
ing unit’s carrying amount is greater than its fair value. At October 31, 2014, the Company performed a qualitative 
assessment of factors to determine whether it was necessary to perform impairment testing. Based on the results of 
the work performed, the Company concluded that no impairment loss was warranted at October 31, 2014. Qualita-
tive factors considered in this assessment include industry and market considerations, overall financial performance 
and other relevant events, management expertise and stability at key positions. Additional impairment analyses at 
future dates may be performed to determine if indicators of impairment are present, and if so, such amount will be 
determined and the associated charge will be recorded to the Consolidated Statement of Income.     

On June 15, 2011, the Company completed its acquisition of Cables Unlimited. Goodwill related to this acquisi-

tion is included within the Cables Unlimited reporting unit. As of October 31, 2014, the goodwill balance related 
solely to the Cables Unlimited acquisition.  No goodwill impairment occurred in 2014 or 2013.

29

Long-lived assets including goodwill

The Company assesses property, plant and equipment and intangible assets, which are considered definite-lived 

assets for impairment.  Definite-lived assets are reviewed when there is evidence that events or changes in circum-
stances indicate that the carrying amount of an asset may not be recoverable. We measure recoverability of these 
assets by comparing the carrying amounts to the future undiscounted cash flows the assets are expected to gener-
ate. If property and equipment and intangible assets are considered to be impaired, the impairment to be recognized 
equals the amount by which the carrying value of the asset exceeds its fair market value. We have made no material 
adjustments to our long-lived assets in any of the years presented. 

The Company amortizes its intangible assets with definite useful lives over their estimated useful lives and 

reviews these assets for impairment.

In addition, we test our goodwill and trademarks, indefinite-lived asset, for impairment at least annually or more 

frequently if events or changes in circumstances indicate that these assets may be impaired. No goodwill or trade-
mark impairments have been identified in any of the years presented.

Intangible assets

Intangible assets consist of the following as of October 31 (in thousands): 

Amortizable intangible assets:
 Non-compete agreements (estimated life 5 years)
 Accumulated amortization

Customer relationships (estimated life 9.6 years)
Accumulated amortization

Totals

Non-amortizable intangible assets:
Trademarks

2014

2013

 $          200 
 (135)
 65 

 1,730 
 (608)
 1,122 
 $       1,187 

 $         200 
 (95)
 105 

 1,730 
 (428)
 1,302 
 $      1,407 

 $          410 

 $         410 

Amortization expense for the years ended October 31, 2014 and 2013 was $220,000 for each year.

Estimated amortization expense related to finite lived intangible assets is as follows (in thousands):

30

 
Year ending October 
31, 

2015

2016

2017

2018

2019

Thereafter

Total 

Amount

 $         220 

 206 

 180 

 180 

 180 

 221 

 $      1,187 

Advertising

The Company expenses the cost of advertising and promotions as incurred. Advertising costs charged to opera-

tions were approximately $147,000 and $195,000 in 2014 and 2013, respectively.

Research and development

Research and development costs are expensed as incurred. The Company’s research and development expenses 

relate to its engineering activities, which consist of the design and development of new products for specific cus-
tomers, as well as the design and engineering of new or redesigned products for the industry in general. During the 
years ended October 31, 2014 and 2013, the Company recognized $948,000 and $998,000 in engineering expenses, 
respectively.

Income taxes

The Company accounts for income taxes under the asset and liability method, based on the income tax laws 
and rates in the jurisdictions in which operations are conducted and income is earned. This approach requires the 
recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences 
between the carrying amounts and the tax bases of assets and liabilities. Developing the provision for income taxes 
requires significant judgment and expertise in federal, international and state income tax laws, regulations and strate-
gies, including the determination of deferred tax assets and liabilities and, if necessary, any valuation allowances that 
may be required for deferred tax assets. Valuation allowances are established when necessary to reduce deferred tax 
assets to the amount expected to be realized. Management’s judgments and tax strategies are subject to audit by vari-
ous taxing authorities. 

The Company recognizes accrued interest and penalties related to unrecognized tax benefits as a component of 

income tax expense.

Stock options

For stock option grants to employees, the Company recognizes compensation expense based on the estimated 

fair value of the options at the date of grant. Stock-based employee compensation expense is recognized on a 
straight-line basis over the requisite service period. The Company issues previously unissued common shares upon 
the exercise of stock options.

For the fiscal years ended October 31, 2014 and 2013, charges related to stock-based compensation amounted to 

approximately $390,000 and $232,000, respectively.  For the fiscal years ended October 31, 2014 and 2013, stock-
based compensation classified in cost of sales amounted to $67,000 and $58,000 and stock-based compensation 

31

classified in selling, general and engineering expense amounted to $323,000 and $174,000, respectively.

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 greatest number of shares potentially issuable by the Company upon the exercise of stock options in 
any period for the years ended October 31, 2014 and 2013, that were not included in the computation because they 
were anti-dilutive, totaled 328,569 and 21,177, respectively.

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

Numerators:

Consolidated net income (A)

Denominators:

2014

2013

 $ 1,439,000   $ 3,602,000 

Weighted average shares outstanding for basic earnings per share (B)
Add effects of potentially dilutive securities - assumed exercise of stock options

 8,215,688
 526,337

 7,600,029
 855,602

Weighted average shares outstanding for diluted earnings per share (C)

 8,742,025 

 8,455,631 

Basic earnings per share (A)/(B)

Diluted earnings per share (A)/(C)

 $          0.18 

 $        0.47 

 $          0.16 

 $        0.43 

Reclassification

Certain amounts in the prior period consolidated financial statements have been reclassified to conform to 

the current period presentation. These reclassifications had no effect on reported consolidated net income.

Recent accounting standards

In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update No. 2014-09, 
Revenue from Contracts with Customers (Topic 606) (“ASU 2014-09”), which amends the existing accounting 
standards for revenue recognition. ASU 2014-09 is based on principles that govern the recognition of revenue at 
an amount an entity expects to be entitled when products are transferred to customers. ASU 2014-09 will be ef-
fective for the Company beginning in its first quarter of 2018. Early adoption is not permitted. The new revenue 
standard may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect 
recognized as of the date of adoption. The Company is currently evaluating the impact of adopting the new revenue 
standard on its consolidated financial statements.

32

 
Note 2 - Discontinued operations

During 2013, the Company sold its RF Neulink and RadioMobile divisions, which together had comprised the 
Company’s RF Wireless segment. The divisions were sold pursuant to asset purchase agreements, whereby no pur-
chase price was paid at the closing. Rather, the agreements stipulated royalty payments from each of the purchasers 
over a three year period. For the year ended October 31, 2014, the Company recognized approximately $25,000 and 
$136,000 of royalty income related to the RF Neulink Agreement and RadioMobile, respectively, which amounts 
have been included within discontinued operations. 

The following summarized financial information related to the RF Neulink and RadioMobile divisions is segre-
gated from continuing operations and reported as discontinued operations for the years ended October 31, 2014 and 
2013 (in thousands):

Royalties

Net sales 

Total revenue

Cost of sales

Gross profit (loss)

Operating expenses

Operating income (loss)

Provision (benefit) for income taxes

2014

2013

$        161

$             -

    -

  $        161

 1,230 

 1,230 

  - 

    1,609 

 161 

  -

161 

  58 

(379)

 1,400 

 (1,779)   

  (639)

Income (loss) from discontinued operations, net of tax

 $        103 

 $   (1,140)

 Note 3 - Concentrations of credit risk 

Financial instruments which potentially subject the Company to concentrations of credit risk consist primarily 

of cash and cash equivalents and accounts receivable. The Company maintains its cash and cash equivalents with 
high-credit quality financial institutions. At October 31, 2014, the Company had cash and cash equivalent balances 
in excess of Federally insured limits in the amount of approximately $14.2 million.

One customer accounted for approximately 34% and 50% of the Company’s net sales for the fiscal year ended 

October 31, 2014 and 2013, respectively.  At October 31, 2014 and October 31, 2013, this customer’s account 
receivable balance accounted for approximately 22% and 27%, respectively, of the Company’s total net accounts 
receivable balances.  Although this customer has been an on-going major customer of the Company continuously 
during the past 15 years, the written agreements with this customer do not have any minimum purchase obligations 
and the customer could stop buying the Company’s products at any time and for any reason. A reduction, delay or 
cancellation of orders from this customer or the loss of this customer could significantly reduce the Company’s 
future revenues and profits.

 Sales of one product line accounted for $2.5 million or 11% and $14.0 million or 38% of net sales for the fiscal 

year ended October 31, 2014 and 2013, respectively. The Company has a standard written purchase order with this 
customer and, therefore, this customer does not have any minimum purchase obligations and could stop buying the 
product at any time. A reduction, delay or cancellation of orders for this product or the loss of this customer could 
significantly reduce the Company’s revenues and profits.

33

Note 4 - Inventories and major vendors

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. Inventories consist of the following (in thousands): 

Raw materials and supplies

Work in process 

Finished goods

Totals

2014

2013

$      1,784

$      1,842

  12  

3,463

 15

4,067

$     5,259  $      5,924

Purchases of inventory from two major vendors during 2014 represented 15% and 14% of total inventory 
purchases compared to two major vendors who represented 20% and 17% of total inventory purchases in 2013. The 
Company has arrangements with these vendors to purchase product based on purchase orders periodically issued by 
the Company.

Note 5 - Accrued expenses and other long-term liabilities 

Accrued expenses consist of the following (in thousands):

Wages payable

Accrued receipts

Other current liabilities

Totals

2014

2013

$      840

$      1,188

  422  

160

 376

197

$    1,422  $      1,761

  Accrued receipts represent purchased inventory for which invoices have not been received.

Note 6 - Segment information   

The Company aggregates operating divisions into operating segments which have similar economic character-

istics primarily in the following areas: (1) the nature of the product and services; (2) the nature of the production 
process; (3) the type or class of customer for their products and services; (4) the methods used to distribute their 
products or services; (5) if applicable, the nature of the regulatory environment. The Company currently has three 
segments - RF Connector and Cable Assembly, Cables Unlimited and Medical Cabling and Interconnector based 
upon this evaluation. During fiscal 2013, the Company disposed of its RF Wireless segment.

  The RF Connector and Cable Assembly segment is comprised of two divisions, whereas the Cables Unlimited 

segment and the Medical Cabling and Interconnector segment are each comprised of one division. The three divi-
sions that meet the quantitative thresholds for segment reporting are Connector and Cable Assembly, Cables Unlim-
ited and Bioconnect. The other division aggregated into the RF Connector and Cable Assembly segment has similar 
products that are marketed to their respective customer base and production and product development processes that 

34

 
are similar in nature. The specific customers are different for each division; however, there is some overlapping of 
product sales to them. The methods used to distribute products are similar within each division aggregated.

 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. For segment reporting purposes, the Company aggregates the Connector and 
Cable Assembly and Aviel divisions into the RF Connector and Cable Assembly segment, while the Cables Unlim-
ited division constitutes the Cables Unlimited segment. The Bioconnect Division comprises the Medical Cabling and 
Interconnector segment. 

 As reviewed by the Company’s chief operating decision maker, the Company evaluates the performance of 
each segment based on income or loss before income taxes. The Company charges depreciation and amortization 
directly to each division within the segment. Effective beginning with the second quarter of fiscal 2013, the Com-
pany changed its measurement of segment profit or loss whereby certain corporate costs, previously attributed to the 
RF Connector and Cable Assembly segment, have been allocated to each of the segments. Certain amounts in the 
fiscal 2013 segment tables have been reclassified to conform to the fiscal 2014 presentation to reflect all segment 
information on a comparable basis. Additionally, with the sale and discontinuation of the RF Neulink and RadioMo-
bile divisions during fiscal 2013, the segment information has been adjusted as these divisions are reflected within 
discontinued operations. Accounts receivable, inventory, property and equipment, goodwill and intangible assets are 
the only assets identified by segment. Except as discussed above, the accounting policies for segment reporting are 
the same as for the Company as a whole.

Substantially all of the Company’s operations are conducted in the United States; however, the Company de-
rives a portion of its revenue from export sales. The Company attributes sales to geographic areas based on the loca-
tion of the customers. The following table presents the sales of the Company by geographic area for the years ended 
October 31, 2014 and 2013 (in thousands):

United States

Foreign Countries:
Canada
Israel
Mexico
All Other

Totals

2014

2013

$   21,452

$   35,115

531
321
527
284
1,663

638
289
413
170
1,510

$   23,115 

$   36,625

Net sales, income (loss) from continuing operations before provision for income taxes and other related segment 

information for the years ended October 31, 2014 and 2013 are as follows (in thousands): 

35

  
RF Connector
and
Cable Assembly

Cables
Unlimited

Medical
Cabling and
Interconnector

Corporate

Total

 $     13,156 

 $      7,247 

 $      2,712 

 $            -  

 $     23,115 

 2,161 
 186 
 5,818 

 (478)
 380 
 6,804 

 588 
 26 
 567 

 24 
-
 15,840 

 2,295 
 592 
 29,029 

 $     14,254 

 $     19,329 

 $      3,042 

 $            -

 $     36,625 

 2,105 
 232 
 6,656 

 3,888 
 357 
 7,659 

 723 
 44 
 813 

 6 
 19 
 13,962 

 6,722 
 652 
 29,090 

2014
Net sales
Income (loss) from continuing 
operations before provision for 
income taxes
Depreciation and amortization
Total assets

2013
Net sales
Income from continuing operations 
before provision for income taxes
Depreciation and amortization
Total assets

Note 7 - Income tax provision

The provision (benefit) for income taxes for the fiscal years ended October 31, 2014 and 2013 consists of the 

following (in thousands):

Current:

Federal
State

Deferred:

  Federal
  State

2014

2013

$     839  
180
1,019

$   1,650
191
1,841

 (54)
 (6)
 (60)

 146 
 (7)
 139 

 $     959 

 $   1,980 

 Income tax at the federal statutory rate is reconciled to the Company’s actual net provision for income taxes as 

follows (in thousands, except percentages):

36

        
Income tax at Federal statutory rate
State tax provision, net of Federal tax benefit
Nondeductible differences:
ISO stock options, net
Qualified domestic production activities deduction
Other

R&D credit
Other

Provision for income taxes

2014

2013

Amount
 $        780 
 135 

 54 
 (32)
 28 
 (6)
-
 $        959 

% of Pretax
Income

Amount

% of Pretax
Income

34.0%  $      2,286 
 227 
5.9%

2.4%
-1.4%
1.1%
-0.2%
-

 (324)
 (87)
 40 
 (87)
 (75)
41.8%  $      1,980 

34.0%
3.3%

-4.8%
-1.3%
0.6%
-1.3%
-1.1%
29.4%

The Company’s total deferred tax assets and deferred tax liabilities at October 31, 2014 and 2013 are as fol-

lows (in thousands):

Current Assets:

Allowance for doubtful accounts
Accrued vacation
State income taxes
Stock based compensation awards
Section 263A costs
Other

Total current assets

Long-Term Assets:

Amortization / intangible assets

Long-Term Liabilities:

Amortization / intangible assets
Depreciation / equipment and furnishings

Net long-term deferred tax liabilities

2014

2013

 $              12 
118
26
162
97
1
416

 $              40 
144
25
173
103
10
495

76

90

 (618)
 (269)
 (811)

 (708)
 (332)
 (950)

Total deferred tax liabilities

 $          (395)

 $          (455)

The Company had no unrecognized tax benefits nor any gross liability for unrecognized tax benefits at 

October 31, 2014 and 2013.

As of October 31, 2014 and October 31, 2013, $0 of accrued interest and penalties were included in other 

long-term liabilities in the balance sheet.  

The Company is currently not undergoing any tax examinations. Tax fiscal years ended October 31, 2010 

through October 31, 2014 remain subject to examination.

37

                                                                                                       
 
  
 
 
Note 8 - Stock options

Incentive and non-qualified stock option plans 

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 was authorized to grant options to purchase shares of common stock to 
officers, directors, key employees and others providing services to the Company. The 2000 Option Plan expired in 
May 2010. At the time of expiration, the 2000 Plan had authorized the Company to grant options to purchase a total 
of 1,320,000 shares. Upon the expiration of the 2000 Plan, the Company was no longer able to grant any stock op-
tions to its employees, officers and directors.  Accordingly, as of October 31, 2014, no shares are available for future 
grant under the 2000 Option Plan. 

On March 9, 2010, the Company’s Board of Directors adopted the RF Industries, Ltd. 2010 Stock Incentive 
Plan (the “2010 Plan”).  In June 2010, the Company’s stockholders approved the 2010 Plan by vote as required by 
the NASDAQ Capital Market listing standards. An aggregate of 1,000,000 shares of common stock was set aside 
and reserved for issuance under the 2010 Plan. The Company’s shareholders approved the issuance of an additional 
500,000 shares of common stock at its annual meeting held on September 5, 2014.  As of October 31, 2014, 580,842 
shares of common stock were remaining for future grants of stock options under the 2010 Plan.

Additional disclosures related to stock option plans 

The fair value of each option granted in 2014 and 2013 was estimated on the grant date using the Black-Scholes 

option pricing model with the following assumptions: 

Weighted average volatility
Expected dividends
Expected term (in years)
Risk-free interest rate
Weighted average fair value of options granted during the year
Weighted average fair value of options vested during the year

2014

2013

54.4%
4.8%
5.6
 1.31%
$     1.83
$     4.24

42.9%
 4.2%
3.5
 0.36%
$      1.12
$      1.06

Expected volatilities are based on historical volatility of the Company’s stock price and other factors. The 
Company used the historical method to calculate the expected life of the 2014 option grants. The expected life rep-
resents the period of time that options granted are expected to be outstanding. The risk-free rate is based on the U.S. 
Treasury rate with a maturity date corresponding to the options’ expected life. The dividend yield is based upon the 
historical dividend yield.

Additional information regarding all of the Company's outstanding stock options at October 31, 2014 and 2013 

and changes in outstanding stock options in 2014 and 2013 follows:

38

2014

2013

Shares or
Price Per
Share

Weighted
Average
Exercise 
Price

Shares or
Price Per
Share

Weighted
Average
Exercise 
Price

Options outstanding at beginning of year

 988,215 

 $     2.24 

 2,004,781 

 $     2.25 

Options granted

Options exercised

Options forfeited

Options outstanding at end of year

Options exercisable at end of year

 328,903  

 $     5.83 

  176,267  

 $     4.80 

 (204,683)

 $     2.80 

 (1,096,750)

 (67,503)

 $     2.10 

  (96,083)

 $     2.52 

 $     4.01 

 1,044,932 

 $     3.27 

 988,215 

 $     2.24 

 748,843  

 $     2.38 

 743,169  

 $     1.96 

Options vested and expected to vest at end of year

 1,040,541 

 $     3.25 

 972,015 

 $     2.21 

Option price range at end of year

 $0.05 - $6.91 

Aggregate intrinsic value of options exercised during year

 $   1,103,000 

$0.05 - $6.42 

  $  4,137,000 

 Weighted average remaining contractual life of options outstanding as of October 31, 2014: 5.18 years

Weighted average remaining contractual life of options exercisable as of October 31, 2014: 4.30 years

Weighted average remaining contractual life of options vested and expected to vest as of October 31, 2014: 5.19 years

Aggregate intrinsic value of options outstanding at October 31, 2014: $1.7 million

Aggregate intrinsic value of options exercisable at October 31, 2014: $1.8 million

Aggregate intrinsic value of options vested and expected to vest at October 31, 2014: $1.7 million

As of October 31, 2014, $524,000 of expense with respect to nonvested share-based arrangements has yet to be 

recognized which is expected to be recognized over a weighted average period of 5.95 years.

Non-employee directors receive $30,000 annually, which amount is paid one-half in cash and one-half through 
the grant of non-qualified stock options to purchase shares of the Company’s common stock. During the year ended 
October 31, 2014, the Company granted each of its three non-employee directors options to purchase 7,860 shares. 
The number of stock option shares granted to each director was determined by dividing $15,000 by the fair value of a 
stock option grant using the Black Scholes model ($1.91 per share). These options vest ratably over fiscal year 2014. 

Note 9 - Retirement plan

The Company has a 401(K) plan available to its employees. For the year ended October 31, 2014, the Company 

paid $152,000, which amount represented 3% of eligible employee earnings under its Safe Harbor Non-elective 
Employer Contribution Plan.

 For the year ended October 31, 2013, the Company sponsored a deferred savings and profit sharing plan where 

substantially all of its employees could participate in and make voluntary contributions to this defined contribution 
plan after they met certain eligibility requirements. The Company did not make contributions to the plan in 2013.

Note 10 - Related party transactions

The note receivable from stockholder of $67,000 at October 31, 2014 and 2013 is due from the Chief Executive 

Officer of the Company, bears interest at 6%, payable annually, and has no specific due date. The note is collateral-
ized by personal property owned by the Chief Executive Officer.

39

A former director of the Company is an employee of a public relations firm currently used by the Company. For 
the fiscal years ended October 31, 2014 and 2013, the Company paid the firm $18,000 and $6,000, respectively, for 
services rendered by that firm. 

Note 11 - Cash dividend and declared dividends 

The Company paid dividends of $0.07 per share during the three months ended October, 31, 2014, July 31, 
2014, April 30, 2014 and January 31, 2014 for a total of $2.3 million. The Company paid dividends of $0.07 per 
share during the three months ended October 31, 2013, July 31, 2013 and April 30, 2013 and $0.10 per share during 
the three months ended January 31, 2013 for a total of $2.3 million during the year ended October 31, 2013.

Note 12 - Commitments

The Company leases its facilities in San Diego, California, Yaphank, New York and Las Vegas, Nevada under 

non-cancelable operating leases. The Company amended its San Diego lease in April 2014 extending the term of 
the lease and reducing its square footage. The amended lease expires in March 2017 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 the straight-line basis over the lease term. Deferred rents, included in accrued expenses and 
other long-term liabilities, were $6,000 as of October 31, 2014 and $15,000 as of October 31, 2013. The San Diego 
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. 

Rent expense under all operating leases totaled approximately $576,000 and $652,000 in 2014 and 2013, re-

spectively.

Minimum lease payments under these non-cancelable operating leases in each of the years subsequent to Octo-

ber 31, 2014 are as follows (in thousands):

Year ending October 31, 
2015

2016
2017
2018

Total

Amount
 $          501 

 406 
 131 
11
 $       1,049 

Note 13 - Legal proceedings

On May 24, 2013, Peter Wyndham, a former employee of the Company, filed a complaint with the San Diego, 
California office of the U.S. Department of Labor-OSHA alleging retaliatory employment practices in violation of 
the whistleblower provisions of the Sarbanes-Oxley Act (Peter Wyndham vs. RF Industries, Ltd., Case No. 9-3290-
13-087). The complaint alleged that Mr. Wyndham was terminated in November 2012 in retaliation for making 
disclosures relating to alleged fraudulent accounting practices and lack of compliance with U.S. GAAP; violations of 
multiple Securities and Exchange Commission rules and regulations; and fraud against the shareholders. The com-
plaint did not seek any specified amount of damages. The Company disputed the retaliation claim and notified its 
employment practices liability insurance carrier of the demand. Mr. Wyndham has withdrawn his OSHA complaint.

On November 21, 2014, Peter Wyndham filed a complaint for damages against the Company in the United 

States District Court for the Southern District of California (Peter Wyndham vs. RF Industries, Ltd., Case No. 
14CV2792WQHBGS) for violation of the Sarbanes-Oxley Act of 2002, the Dodd-Frank Wall Street Reform and 

40

Consumer Protection Act, and wrongful termination in violation of public policy.  The complaint does not make a 
demand for any specific sum of damages, but does make a demand for, among other relief, an unspecified amount of 
compensatory damages (including lost past and future wages and benefits), emotional distress damages, pay in lieu of 
reinstatement, and punitive damages.  The matter has been tendered to the Company’s insurance carrier for defense 
and indemnification, and counsel appointed by the insurance carrier currently represents the Company in the matter.  

 Note 14 - Line of credit

In March 2014, the Company entered into an agreement for a line of credit (“LOC”) in the amount of $5.0 
million. Amounts outstanding under the LOC shall bear interest at a rate of 3.0% plus LIBOR (“base interest rate”), 
with interest payable on the last day of each month. All principal outstanding under the LOC which is not bearing 
interest at a base interest rate shall bear interest at Union Bank’s Reference Rate, as defined, which rate shall vary. 
Borrowings under the LOC are secured by a security interest in certain assets of the Company. The LOC contains 
certain loan covenants as described in the agreement. Failure to maintain the loan covenants shall constitute an event 
of default resulting in all outstanding amounts of principal and interest becoming immediately due and payable. All 
outstanding principal and interest is due and payable on June 30, 2016. As of October 31, 2014, no amounts were 
outstanding under the LOC.  

Note 15 - Stock Repurchase Program

During April 2014, the Company announced that its Board of Directors authorized the repurchase of up to 

500,000 shares of its common stock. The share repurchase program may be suspended or terminated at any time with-
out prior notice. As of October 31, 2014, the Company repurchased and retired 22,828 shares pursuant to the program.

Note 16 - Subsequent events

On November 20, 2014 the Board of Directors of the Company declared a quarterly dividend of $0.07 per share 

to be paid on January 15, 2015 to shareholders of record on December 31, 2014.  

On January 20, 2015, the Company purchased 100% of the issued and outstanding shares of Comnet Telecom 

Supply, Inc. from Robert Portera, the sole shareholder of Comnet Telecom.  Comnet Telecom is a New Jersey based 
manufacturer and supplier of telecommunications and data products, including fiber optic cables, cabling technolo-
gies, custom patch cord assemblies, data center consoles, and other data center equipment.  Comnet Telecom is a 
New York corporation that was formed in 1993.  At the closing, the Company paid Mr. Portera $4,150,000 in cash 
and stock, and agreed to pay him up to an additional $1,360,000 in cash as an earn-out over the next two years 
if Comnet Telecom meets certain financial milestones in the next two years.  The purchase price paid at the clos-
ing consisted of $3,050,000 in cash (of which $300,000 was deposited into a bank escrow account for one year as 
security for the seller’s indemnification obligations under the stock purchase agreement), and 252,381 shares of the 
Company’s unregistered common stock, which shares were valued at $1,060,000 based on a per share price of $4.20 
(the volume weighted average price of the Company’s common stock during the five trading days before the closing 
date).  Comnet Telecom will be operated as a stand-alone subsidiary for at least the next two years.  The Company 
entered into a two-year employment agreement with Mr. Portera pursuant to which Mr. Portera will be the President 
of Comnet Telecom.  Under the employment agreement, Mr. Portera’s base salary will be $210,000 per year.  Mr. 
Portera will also be entitled to earn an annual bonus of up to 50% of his base salary. Since the acquisition of Comnet 
Telecom was effective for financial accounting purposes as of November 1, 2014, Comnet Telecom’s financial re-
sults will be included in the results of the Fiber Optics segment for the entire fiscal year ending October 31, 2015.

41

 
 
Board of Directors

Corporate Staff

Service Providers

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

Conrad Neri
VP Operations
RF Industries

Robert Macias
VP Product Assurance
RF Industries
President/General Manager
Aviel Electronics division

Manny Gutsche
VP Sales and Marketing
RF Industries

Angela Sutton
VP Human Resources
RF Industries

Brian Hough
VP Business Development
RF Industries

Marvin H. Fink
Chairman

Howard F. Hill
Director

Darren Clark
Director
President of Cables
Unlimited Division

William L. Reynolds
Director

Joseph Benoit
Director

Executive Officers

Johnny Walker
President and CEO

Darren Clark
President of Cables
Unlimited Division

Mark Turfler
CFO and Corporate Secretary

Independent Auditors
CohnReznick LLP
9255 Towne Centre Dr, Ste 250
San Diego, CA 92121

Securities Counsel
TroyGould PC
1801 Century Park East, 16th Floor
Los Angeles, CA 90067

Transfer Agent and Registrar
Continental Stock Transfer

& Trust Co.

17 Battery Place South, 8th Floor
New York, NY 10004

Public Relations
Jacobs Consulting Corporation
1622 S. Durango Ave
Los Angeles, CA 90065

Common Stock
NASDAQ Global Market
Exchange Symbol: RFIL

Annual Meeting
September 4, 2015
10 a.m. PDST
Offices of TroyGould PC
1801 Century Park East, 16th Floor
Los Angeles, CA 90067

Annual Reports, 10Ks, 10Qs and news releases are available at www.rfindustries.com, rfi@rfindustries.com
or by contacting Mark Turfler at (858) 549-6340 or (800) 233-1728

42

RF INDUSTRIES, LTD.

7610 MiraMar road

San diego, Ca 92126

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

fax: (858) 549-6345

eMail: rfi@rfindustries.com

web: www.rfindustries.com