U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
Form 10-KSB/A
[X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
For the fiscal year ended April 30, 2004
______________
[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
For the transition period from ______ to _______
Commission File Number: 0-5378
______
George Risk Industries, Inc.
____________________________
(Name of small business issuer in its charter)
Colorado 84-0524756
________ __________
(State or other jurisdiction of (I.R.S. Employer Identification
incorporation or organization) No.)
802 South Elm
Kimball, NE 69145
___________ _____
(Address of principal executive (Zip Code)
offices)
Issuer's telephone number (308) 235-4645
_____________
Securities registered pursuant to Section 12(b) of the Act:
Title of Each Class Name of Exchange on Which Registered
None None
____ ____
Securities registered under Section 12(g) of the Act:
Class A Common Stock, $.10 par value
____________________________________
(Title of class)
Check whether the issuer (1) filed all reports required to be filed by
Section 13 or 15(d) of the Securities Exchange Act during the preceding 12
months(or for such shorter period that the registrant was required to file
such reports) and (2) has been subject to such filing requirements for the
past 90 days.
Yes [X] No [ ]
Check if disclosure of delinquent filers in response to Item 405 of
Regulation S-B is not contained in this form, and no disclosure will be
contained, to the best of the Registrant's knowledge, in definitive proxy
or information statements incorporated by reference in Part III of this
Form 10-KSB or any amendment to this Form 10-KSB. [X]
State issuer's revenues for the most recent fiscal year. $ 2,411,000.
__________
The aggregate market value of the voting stock held by non-affiliates
of the Registrant as of July 28, 2004 was approximately $14,524,000 based upon
the last reported sale, which occurred on July 27, 2004. For purposes of
this disclosure, Common Stock held by officers and directors of the Registrant
have been excluded in that such persons may be deemed to be "affiliates"
as that term is defined under the rules and regulations promulgated under
the Securities Act of 1933. This determination is not necessarily conclusive.
The number of shares of the Registrant's Common Stock outstanding as of
July 29, 2004 was 5,402,528.
DOCUMENTS INCORPORATED BY REFERENCE
None.
Transitional Small Business Disclosure Format (Check one)
Yes X; No ___
GEORGE RISK INDUSTRIES, INC.
MANAGEMENT REPRESENTATION TO THE BOARD OF DIRECTORS
We, the undersigned, acknowledge to the Board of Directors
that we have:
1. Responsibility for developing and maintaining internal
controls and disclosure controls that provide reasonable
assurance that George Risk Industries, Inc. (GRI)'s
financial statements and supplemental SEC disclosures
present fairly the results of operation and the
financial position of George Risk Industries, Inc. in
accordance with generally accepted accounting principles
and other applicable SEC regulation.
2. Responsibility for overseeing that the organization has
cost effective risk and control management systems that
provide reasonable assurance GRI's external disclosure
objectives will be achieved.
3. Reviewed the significant control and risk issues
identified by work units and management through the
company's risk and control self-assessment process, and
the significant issues identified by management and our
External Auditor, Mason Russell West, LLC, that have
been brought to our attention. We have initiated steps
to adjust controls in areas where the error rates and/or
residual risks identified related to the non-achievement
of GRI's disclosure objectives were considered to be
excessive and/or unacceptable.
4. Reviewed our process to manage risk and control and this
year's report on our risk management process prepared
for the Board of Directors. We are satisfied that our
risk and control assessment framework process provides
you, our Board of Directors, and our External Auditors,
Mason Russell West, LLC, with a reliable and materially
complete report on the status of risk and controls
related to our external disclosure objectives as
required by sections 302 and 404 of the Sarbanes-Oxley
Act of 2002.
/s/ Ken R. Risk
_____________________________________
Ken R. Risk
President and
Chairman of the Board
/s/ Stephanie Risk
_____________________________________
Stephanie Risk
Chief Financial Officer
and Controller