10-K 1 amin10k2008.htm AMERICAN INTERNATIONAL INDUSTRIES INC. 2008 10-K


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
FORM 10-K
 
  ý                                  ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
  For the fiscal year ended December 31, 2008
    
 
¨                     TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 
For The Transition Period From  ___________ To ___________
 
Commission File No.: 0-25223
 
AMERICAN INTERNATIONAL INDUSTRIES, INC.
(Exact Name Of Registrant As Specified In Its Charter)
 
Nevada
88-0326480
(State of Incorporation)
(I.R.S. Employer Identification No.)
   
601 Cien Street, Suite 235, Kemah, TX
77565-3077
(Address of Principal Executive Offices)
(ZIP Code)
 
 Registrant's Telephone Number, Including Area Code: (281) 334-9479
 
Securities Registered Pursuant to Section 12(g) of The Act: Common Stock, $0.001
 
Indicate by check mark if the Registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes    ¨  No   
 
Indicate by check mark if the Registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes  ¨  No  x
 
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes  x  No  ¨
 
Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of the registrant's knowledge, in the definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.  ¨
 
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer, or a smaller reporting company.  See the definitions of "large accelerated filer, "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.
 
Large accelerated filer ¨
Accelerated filer ¨ 
Non-accelerated filer ¨ Smaller reporting company x
 
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ¨ No x
 
As of June 30, 2008, the last business day of the registrant’s most recently completed second fiscal quarter, the aggregate market value of the registrant’s common stock held by non-affiliates of the registrant was $19,956,560 based on the closing sale price of $3.89 on such date as reported on the NasdaqCM.

The number of shares outstanding of each of the issuer’s classes of equity as of March 31, 2009 is 8,672,329.
 
 


 
TABLE OF CONTENTS
 
Item
 
    
Description
 
    
Page
 
PART I
 
             
ITEM 1.
    
    
    
 3
  
ITEM 1A.
      12  
ITEM 1B.
      16  
ITEM 2.
    
    
    
17
   
ITEM 3.
    
    
    
17
   
ITEM 4.
    
    
    
18
   
 
PART II
  
             
ITEM 5.
    
    
    
19
  
ITEM 6.
    
    
    
21
   
ITEM 7.
    
    
    
21
   
ITEM 7A.
    
    
    
25
   
ITEM 8.
    
    
    
26
   
ITEM 9.
    
    
    
53
   
ITEM 9T.
    
    
    
54
   
ITEM 9B.
      54  
 
PART III
  
             
ITEM 10.
    
    
    
55
  
ITEM 11.
    
    
    
58
 
ITEM 12.
    
    
    
61
   
ITEM 13.
    
    
    
62
   
ITEM 14.
    
    
    
63
   
ITEM 15.
    
    
    
64
   
 
 
 


 
 

PART I
 
 
ITEM 1. DESCRIPTION OF BUSINESS
 
Some of the statements contained in this Form 10-K of American International Industries, Inc. (hereinafter the "Company" or the "Registrant") for its year ended December 31, 2008 discuss future expectations, contain projections of results of operations or financial condition or state other forward-looking information. These statements are subject to known and unknown risks, uncertainties, and other factors that could cause the actual results to differ materially from those contemplated by the statements. The forward-looking information is based on various factors and is derived using numerous assumptions. Important factors that may cause actual results to differ from projections include, for example:
 
-
the success or failure of management's efforts to implement their business strategies for each subsidiary;
-
the ability of the Company to raise sufficient capital to meet operating requirements of our subsidiaries;
-
the ability of the Company to hire and retain quality management for our subsidiaries;
-
the ability of the Company to compete with other established companies that operate in the same markets and segments;
-
the effect of changing economic conditions impacting operations of our subsidiaries;
-
the ability of the Company to successfully manage its subsidiaries and from time to time sell certain assets and subsidiaries to maximize value; and
-
the ability of the Company to meet the other risks as may be described in future filings with the SEC.
 
American International Industries, Inc. - General
 
American International Industries, Inc., organized under the laws of the State of Nevada in September 1994, is a diversified corporation with interests in industrial companies, oil and gas interests, oilfield supply and service companies, and interests in undeveloped real estate in the Galveston Bay, TX area. The Company’s business strategy is to acquire controlling equity interests in undervalued companies and take an active role in its new subsidiaries to improve their growth, by providing its subsidiaries with access to capital, leveraging synergies and providing its subsidiaries with the Company's management expertise. The Company is sometimes referred to as "we", "us", "our", and other such phrases as provided in Regulation F-D (Fair Disclosure).
 
American International Industries, Inc. is a holding company and has three reporting segments and corporate overhead:
 
· Northeastern Plastics (NPI) - a wholly-owned subsidiary, is a supplier of automotive after-market products and consumer durable goods products to retailers and wholesalers in the automotive after-market and in the consumer durable electrical products markets;
· Shumate Energy Technologies, Inc. (SET) - a wholly-owned subsidiary, manufactures highly specialized equipment for energy industry customers, including expandable tubing technology products that are used in field service operations for oil and gas exploration under extreme environmental conditions. SET manufactures large-diameter products and close tolerance machined parts that range up to thirty-four feet in length using state of the art, large part CNC equipment.
· Delta Seaboard Well Services (Delta) - a 51% owned subsidiary, is an onshore rig-based well-servicing contracting company providing services to the oil and gas industry;
· Corporate overhead - the Company's investment holdings including financing current operations and expansion of its current holdings as well as evaluating the feasibility of entering into additional businesses.  Corporate overhead also includes Brenham Oil & Gas, a division that owns an oil, gas and mineral royalty interest in Washington County, Texas, which is carried on the Company's balance sheet at $0.  The Company received income from the royalty interest of $4,396 in 2008, $4,859 in 2007, $5,147 in 2006 .  Through Brenham Oil & Gas, the Company is engaged in negotiations with financial institutions for the purpose of financing potential acquisitions of existing oil and gas properties and reserves.  The Company is seeking to enter into arrangements with third-party owners and potential partners with proven oil and gas reserves, but who lack the financial resources and/or the technical expertise possessed by the Company, to assist them with the resources required to develop their reserves.
 
The historical financial statements of the Company include the acquisitions of acquired companies as of the effective dates of the acquisitions, and the results of those companies subsequent to closing, as these transactions were accounted for under the purchase method of accounting.
 
Our long-term strategy is to expand the operations of each of our subsidiaries in their respective fields by providing managerial and financial support to our subsidiaries. As part of our business model, we explore mergers, acquisitions and dispositions of businesses and assets from time to time, based upon the reasonable discretion of management and the value added of each potential transaction.
We encounter substantial competition in each of our subsidiaries product and service areas. Such competition is expected to continue. Depending on the particular market involved, our subsidiaries compete on a variety of factors, such as price, quality, delivery, customer service, performance, product innovation and product recognition. Other competitive factors for certain products include breadth of product line, research and development efforts and technical and managerial capability.
 
Corporate overhead includes our investment activities for financing current operations and expansion of our current holdings, as well as evaluating the feasibility of acquiring additional businesses.
 
On December 31, 2008, the board of directors of the Company approved the deconsolidation of Hammonds Industries, Inc. (“Hammonds”) from the Company. To effect the deconsolidation of Hammonds, the Company was required to reduce its ownership percentage, board membership, and guarantee of Hammonds’ debt. After the distribution of the special dividend of approximately 17.4 million shares of Hammonds’ common stock to the Company’s shareholders of record on December 31, 2008, the Company’s ownership is proximately 13% of Hammonds' issued and outstanding common stock. Effective December 31, 2008, Carl Hammonds was appointed Chairman and CEO and John Stump, III was appointed CFO. Hammonds accepted the resignations of Daniel Dror, as Chairman of the Board and CEO, Sherry L. Couturier, as Director, CFO and Vice President, and Charles R. Zeller, as Director, and appointed Richard C. Richardson as a new board member unrelated to the Company. As a result, the majority of Hammonds’ board of directors is no longer controlled by the Company. Additionally, a reduction of the Company’s guarantee of Hammonds’ debt was obtained from Texas Community Bank.  As a result of the deconsolidation, the 2007 financial statements have been revised to present the previously consolidated operations as discontinued operations.
 
The Company's executive offices are located at 601 Cien Street, Suite 235, Kemah, Texas 77565 and its telephone number is (281) 334-9479.
 
Delta Seaboard Well Service, Inc.
 
Effective September 30, 2003, the Company acquired a 51% interest in Delta Seaboard Well Service, Inc. and a related entity, Seaboard Well Service (collectively "Delta"), both Texas corporations, for cash consideration of $1,000,000 pursuant to a stock purchase agreement. We also issued 400,000 shares of series A 5% cumulative redeemable convertible preferred stock ("Series A Preferred Stock") to a creditor of Delta in consideration for the release of the creditor’s interest in certain of Delta's coastal rigs and in satisfaction of certain Delta indebtedness. The Series A Preferred Stock issued to the former creditor is convertible into shares of the Company's restricted common stock at $10.00 per share. In 2004 the holder of the Series A Preferred Stock converted 10,000 shares of Series A Preferred Stock into 10,000 shares of common stock and in 2005 the holder of the Series A Preferred Stock agreed to convert the remaining 390,000 Series A Preferred Stock into 390,000 shares of common stock issuable at a rate of 10,000 shares per month.
 
Delta is managed by Robert W. Derrick, Jr. and Ron Burleigh, who are Delta's executive officers and owners of the 49% minority interest of Delta. Mr. Derrick was elected as a director of the Company in February 2004. Delta was founded in 1958 in Houston, Texas.
 
Delta's Business
 
Delta's well site services provide a broad range of products and services that are used by oil companies and independent oil and natural gas companies operating in South and East Texas, and the Gulf Coast market. Delta's services include workover services, plugging and abandonment, and well completion and recompletion services. During 2004, Delta consolidated its Louisiana operations into its Houston operation and facilities and sold three rigs in Louisiana to third parties. Delta continues to own one land-based rig in Louisiana and five land-based rigs in the Gulf Coast region of Texas.
 
Well Service Market
 
Demand for Delta's workover and related services are correlated to the level of expenditures by oil and gas producers, which is a function of oil and gas prices. In general, we expect demand for Delta's services to increase significantly due to expanding activities of oil and gas producers in the United States as a result of the significant increase in energy prices in the U.S. and worldwide. Delta is dependent to a significant degree on the level of development and workover activities in the U.S. Gulf Coast area. Delta faces competition from many larger companies in the U.S. Gulf of Mexico market.

Products and Services
 
Workover Services. Delta provides workover products and services primarily to customers in the U.S. Gulf Coast market. Workover products and services are used to restore or increase production on a producing well. Workover services are typically used during the well development, production and abandonment stages. Delta's hydraulic workover units are typically contracted on a short-term dayrate basis. As a result, utilization of our workover units varies from period to period and the time to complete a particular service contract depends on several factors, including the number of wells and the type of workover or pressure control situations involved. Usage of our workover units is also affected by the availability of trained personnel. With our current level of trained personnel, we estimate that we have the capability to crew and operate multiple jobs simultaneously.
 
During 2008, Delta had the opportunity to purchase and import new Chinese Seamless Pipe (OCTG) and make it available to our customers who were drilling and completing new wells in the United States.  These pipe sales generated considerable revenues and profit for Delta for the year ended December 31, 2008, and management expects this part of Delta’s business to continue during 2009.
 
Delta's Competition
 
Delta believes that it has certain competitive advantages related to cost efficiencies, material coordination, reduced engineering time resulting from its highly experienced staff of toolpushers, field supervisors and operations managers, and its fully integrated operations with cementing and electric wireline operations that include cutting casing and tubing as part of Delta's services. Delta also believes that with the financial resources of the Company and its access to the public capital markets, Delta will be able to pursue strategic acquisitions and enter into ventures that should result in long-term growth and market expansion.
 
Delta's services are sold in highly competitive markets. The competition in the oil and gas industry could result in reduced profitability or inability to increase market share. In its markets, principally in South and East Texas, and the Gulf Coast, Delta competes principally with the following entities: Tetra Applied Technologies, Key Energy Services, Basic Energy as well as a number of smaller companies. The land drilling service business is highly fragmented and consists of a small number of large companies and many smaller companies. Many of Delta's competitors have greater financial resources than Delta. Delta relies upon the Company's ability to provide working capital and secure debt and/or equity financing in order for Delta to continue to expand its oil and gas well services business and pursue its growth plan in land-based exploration and drilling operations.
 
Government Regulation
 
The business of Delta is significantly affected by federal, state and local laws and regulations relating to the oil and natural gas industry. Changes in these laws and regulations, including more restrictive administrative regulations and enforcement of these laws and regulations, could significantly affect Delta's business and results of operations. Delta cannot predict future changes in existing laws and regulations or how these changes in laws and regulations may be interpreted or the effect changes in these laws and regulations may have on Delta or its future operations or earnings. Delta cannot predict whether additional laws and regulations will be adopted. Delta depends on the demand for its products and services from oil and natural gas companies. This demand is affected by economic cycles, changing taxes and price and other laws and regulations relating to the oil and gas industry, including those specifically directed to oilfield and offshore operations. The adoption of new laws and regulations curtailing exploration and development drilling for oil and natural gas in our areas of operation could also adversely affect Delta's operations by limiting demand for its products and services. Delta cannot determine the extent to which its future operations and earnings may be affected by new legislation, new regulations or changes in existing regulations or enforcement.
 
Although Delta believes that it is in compliance with existing laws and regulations, there can be no assurance that substantial costs for compliance will not be incurred in the future. Moreover, it is possible that other developments, such as the adoption of more restrictive environmental laws, regulations and enforcement policies, could result in additional costs or liabilities that Delta cannot currently quantify.
 
Employees
 
As of December 31 2008, Delta had 40 employees, including its two executive officers. No employees are covered by a collective bargaining agreement and Delta considers relations with its employees satisfactory.

Facilities
 
Delta's facilities consist of 2,500 square feet of office space and 10,000 square feet of warehouse located in Houston, TX. These facilities were formerly leased by Delta and were acquired by Delta in 2005 from a third party for $850,000. In 2006, these facilities were acquired by American International Industries, Inc. (51%) and Delta's executive officers and owners of the minority interest of Delta (49%). During 2004, Delta consolidated its Louisiana operations and offices into its Houston facilities to create operating efficiencies. Delta has retained a 5,000 square foot office and warehouse facility in Louisiana which is leased from a third party at an annual rental of $18,000.
 
Shumate Energy Technologies, Inc.

Effective October 8, 2008, Shumate Energy Technologies, Inc. (SET), our wholly-owned subsidiary, purchased the assets of Shumate Machine Works Corporations from Shumate Industries, Inc. for a purchase price of $5,000,000 (see note 3).  SET is managed by Larry C. Shumate, President, and is located at 12060 FM 3083, Conroe, Texas 77301.
 
SET’s Business

SET, our contract machining and manufacturing subsidiary, focuses in the energy field services market. SET manufactures products, parts, components, and assemblies for its customers designed to their specifications. SET provides state of the art 3-D modeling software, computer numeric-controlled, or CNC, machinery and manufacturing expertise to our customers’ research and development, engineering, and manufacturing departments for desired results with their products SET’s customers include, without limitation, Baker Hughes, Canrig Drilling Technology, a Nabors Industries company, Enventure Global Technologies, FMC Technologies, Halliburton Energy Services, National Oil Well Varco, Oceaneering Intervention Engineering, Shell Development, Smith International, and Weatherford International.
 
Energy Field Services Markets

The energy field services market is comprised of several market segments including oil & gas field services, pipeline and transportation, process controls, fluid management and controls, sub-sea, refining, and maintenance services for these areas.  SET currently manufactures products, spare parts, and assemblies for the oil & gas field services market segment.  Although the impact of the global recession is creating some uncertainty in these markets, the U.S. Government’s Energy Information Agency (EIA) stated in its January 13, 2009 Short Term Energy Outlook that in 2009 domestic crude oil production is projected to increase by over 300,000 bbl/d to an average of 5.25 million bbl/d, the first increase since 1991. Output is further expected to increase by another 50,000 bbl/d in 2010. The Agency also projects that in 2009 lower-48 natural gas production outside of the Gulf of Mexico region is expected to increase by 1%. Natural gas drilling activity is expected to begin recovery in 2010.
 
Products and Services

The diverse line of products SET manufactures includes the following:
- Expandable tubular products including liner hangers, launchers and sand screens for energy field service applications;
- Top drive assemblies, sub-assemblies and spare service parts;
- Measurement while drilling (MWD) products;
- Directional drilling products;
- Completion tools;
- Exploration products for research and development;
- Natural gas measurement equipment, including fittings and valves;
- Power frames for centrifugal pumps and mud motors; and
- Sub-sea control equipment.

SET’s investment in capital equipment and software provides capabilities to perform close tolerance, highly specialized work for oil field equipment and tools, process controls, formation evaluation tools, and exploration and production products. SET’s capabilities include producing large-diameter products and close tolerance machined parts that range up to thirty-four feet in length using a myriad of materials of construction including high grade carbon steel, high grade stainless steel, nickel, and chrome based alloys. SET uses state of the art, large part CNC equipment in the production of these parts and has developed in-house trade secrets and processes with respect to the manufacture of certain products. SET produces complex assemblies, including expandable tubing technology products that are used in field service operations under extreme environmental conditions for oil and gas exploration.

Sales and Marketing

SET has developed and maintained long-term relationships with its customers.  Management uses a variety of methods to identify target customers, including the utilization of databases, direct mail, and participation in manufacturers’ trade shows.  The energy field service target market usually consists of larger, well capitalized companies as well as smaller firms.  These efforts supplement SET’s traditional sales and marketing efforts of customer referrals and territory canvassing.
 
Nearly all of SET’s sales are on a negotiated price basis. In some cases, sales are the result of a competitive bid process where a customer sends to SET and other competitors a list of products required, and SET submits a bid on each job.  Frequently, the ability to meet customer delivery schedules as well as plant capacities and capabilities are a significant aspect of winning any bid or purchase order.

SET has a customer base of more than 20 customers.  Two of these customers represented approximately 88% percent of its revenues for fiscal year 2008.  SET continually focuses on developing more volume from secondary and tertiary customers and with new customers to reduce customer concentration risk.  Management believes that long-term relationships with many of its customers will contribute to SET’s success.
 
SET’s customers include, without limitation, Baker Hughes, Canrig Drilling Technology, a Nabors Industries company, Enventure Global Technologies, FMC Technologies, Halliburton Energy Services, National Oil Well Varco, Oceaneering Intervention Engineering, Shell Development, Smith International, and Weatherford International.
 
SET’s Competition

The machining and manufacturing business is engaged in fragmented and highly competitive industry segments.  Management estimates that there are more than 100 machine shops in the metro-Houston area alone.  SET estimates that its share of the market, based on 2007 revenues, is less than one percent (1%).  Competition is based primarily on quality, service, price, performance timeliness and geographic proximity.  SET competes with a large number of other machining and manufacturing operators on a national, regional and local basis, most of which have greater financial resources than SET does, and several of which are public companies.  SET also competes with overseas competitors whose labor costs may be significantly lower than our costs.

SET believes that it is able to compete by defining and understanding customer needs and by using its equipment and machinery base to manufacture products with difficult specifications and tolerances.

Business Strategy

Strategies to achieve growth include the following:

Generating more revenues and increasing profit margins by expanding contract machining and manufacturing business and through investing in additional state-of-the art CNC equipment which offers the ability to make increasingly complex tools as required by customers.  As a result of higher commodity prices, activity levels and pricing for SET’s customers, SET will continue to expand its operations and invest in additional computer-numeric controlled machinery that allows it to manufacture higher precision critical components for its customers growing demand of energy equipment.

Acquiring other technology-oriented products to leverage asset base, manufacturing infrastructure, market presence and experienced personnel.  SET has extensive experience in manufacturing and machining products, and has a reputation for providing quality products and services in the energy field services market.  SET has an existing base of customers and existing distribution channels in this market.  SET intends to combine its experience, reputation, customer base, and distribution channels with its expertise and knowledge of the industry to market and distribute other technology-oriented product lines for this customer base and through these distribution channels.

Raw Materials

The principal raw materials that SET uses are carbon steel, aluminum, stainless steel, nickel, brass, titanium and various special alloys and other metals.  The metals industry as a whole is cyclical, and at times pricing and availability of raw materials in the metals industry can be volatile due to numerous factors beyond SET’s control, including general, domestic and international economic conditions, labor costs, production levels, competition, import duties and tariffs and currency exchange rates.  This volatility can significantly affect the availability and cost of raw materials, and may, therefore, adversely affect SET’s net sales, operating margin, and profitability.  On average, pricing for raw materials has fluctuated about thirty percent annually on a historical basis. During periods of rising raw materials pricing, SET has been able to pass through the increase in cost to its customers approximately ninety percent of the time.  The remaining ten percent reflects down-time between reviewing costs on standardized repetitive work that is not quoted on a monthly basis.  Accordingly, the increase in the cost of raw materials has had an immaterial effect on SET’s operations; however, it is possible that SET may not be able to pass any portion of such increases on to its customers in the future.
 
Intellectual Property

SET relies on trade secret protection for our confidential and proprietary information.  SET seeks to enter into confidentiality agreements with its employees, partners, and suppliers.  It is possible, however, that others will independently obtain similar information or otherwise gain access to SET’s trade secrets.

Government Regulation and Environmental Matters

SET’s operations are subject to a number of federal, state and local regulations relating to the protection of the environment and to workplace health and safety.  In particular, its operations are subject to extensive federal, state and local laws and regulations governing waste disposal, air and water emissions, the handling of hazardous substances, painting product on premises, environmental protection, remediation and workplace exposure.  Hazardous materials used in SET’s operations include lubricants and cleaning solvents.  SET believes that it is in substantial compliance with all such laws and does not currently anticipate that it will be required to expend any substantial amounts in the foreseeable future in order to meet current environmental or workplace health and safety requirements.
 
Although no environmental claims have been made against SET and SET has not been named as a potentially responsible party by the Environmental Protection Agency or any other entity, it is possible that SET could be identified by the EPA, a state agency or one or more third parties as a potentially responsible party under CERCLA or under analogous state laws. If so, SET could incur substantial litigation costs to prove that SET was not responsible for the environmental damage.
 
Safety

SET is committed to emphasizing and focusing on safety in the workplace.  SET has a variety of safety programs in place, which include periodic safety meetings and training sessions to teach proper safety work procedures.  SET has established “best practices” processes throughout most of its operations to ensure that employees comply with safety standards that SET establishes and to ensure full compliance with federal, state and local laws and regulations.  In addition, SET intends to continue to emphasize the need for an accident-free workplace.
 
Employees

SET employs 47 people in Conroe, Texas.  No employees are represented by a labor union, and SET has not entered into a collective bargaining agreement with any union.  SET has not experienced any work stoppages and considers the relations with its employees to be good.
 
Facilities
 
SET leases 30,000 square feet of manufacturing and office space located in Conroe, TX.

Northeastern Plastics, Inc.
 
Northeastern Plastics, Inc. (NPI), a Texas corporation, is a wholly-owned subsidiary of the Company.  NPI is a supplier of products to retailers and wholesalers in the automotive after-market and in the consumer durable electrical products markets.  In June 1998, the Company acquired all the capital stock of Acqueren, Inc., a Delaware corporation, that owned 100% of Northeastern Plastics, Inc.  The total purchase consideration for Acqueren was approximately $2,140,000.  Northeastern Plastics was originally founded in 1986 as a New York Corporation.  NPI is located at 14221 Eastex Freeway, Houston, TX 77032. 
 
Products and Services
 
NPI's diversified products are sold in the automotive and consumer retail and after market channels. NPI currently markets its diversified product assortment under the Good Choice® and MOTOR TREND® brand names.
 
The NPI MOTOR TREND® branded products include a variety of booster cables, portable and rechargeable hand lamps, lighting products, cord sets, and miscellaneous battery and other consumer automotive accessories. The NPI MOTOR TREND® program is supported through a national advertising campaign in MOTOR TREND® magazine.
 
The NPI Good Choice® branded product assortment not only matches in depth but exceeds the NPI MOTOR TREND® branded product assortment. In addition, the vast majority of the Good Choice® product line has been tested at the Good Housekeeping Institute and prominently carries the Good Housekeeping "Seal" on many of its products. The NPI Good Choice® product assortment includes a variety of booster cables, portable hand lamps, lighting products, cord sets, residential household light bulbs, night lights, multiple outlet devices and other consumer products.
 
The NPI Good Choice® program is supported through a national advertising campaign in the subscription and newsstand issues of Good Housekeeping magazine and plans are being negotiated for additional brand advertising. The 2008 expected pass through readership rate for the upcoming Good Choice® 2008 ads are expected to exceed 21,000,000 potential viewings.
 
NPI products are available at stores such as Family Dollar, Dollar Tree, Ocean State Jobbers, Auto Zone, Bi-Mart, and Straus Auto among others.
 
Virtually all of NPI's products are manufactured overseas. NPI's products are manufactured to meet or exceed NPI, UL and CSA specifications and designs. NPI has no long-term agreements with any manufacturers for its products, but relies on its management's business contacts with manufacturers in renewing its short-term agreements. There is no assurance that NPI will be able to continue to renew its present agreements with manufacturers on terms economically favorable to NPI, if at all. Any inability or delay in NPI's renewal of its agreements at economically favorable terms could have a material adverse effect on NPI unless alternative supplies are available. NPI's management believes that if they are unable to utilize any of their present suppliers, it would be able to secure alternative manufacturers / suppliers at comparable terms.
 
Sales and Marketing
 
NPI has working vendor agreements with its major customers.  NPI sells its products through the use of its in-house personnel and independent sales agents covered under sales and marketing agreements. NPI contracts with agents, who are responsible for contacting potential customers in a pre-determined sales area. NPI provides these agents with manuals, brochures, and other promotional materials, which are used in the selling process. After sales are completed through the use of an agent, NPI directly bills the customer, and all payments are made directly to NPI. Agents are compensated on a commission basis only, calculated on the net sales price of products invoiced to customers. No commissions are paid until NPI receives payment from customers.
 
NPI also sells a substantial percentage of its products under a direct import program that offers NPI customers the additional services of arranging for overseas manufacturing and delivery to overseas freight forwarders and, for additional cost, on-site factory product inspections prior to the container loading, ocean and domestic freight services, customs and brokerage services, as well as container unloading at the customer's facility. NPI can also arrange for the complete turn-key deliveries of its products to its customer’s place of business. Currently, NPI estimates approximately slightly more than 30% of its sales are made through the use of its direct import program and the remainder from warehouse sales.
 
NPI markets its products through such major chains as Family Dollar, Dollar Tree, Ocean State Jobbers, Auto Zone, Bi-Mart, and Straus Auto, among others. During our fiscal year ended December 31, 2008, NPI's large accounts accounted for 76% of NPI's revenues. One of these customers accounted for 53% of NPI's revenues and 17% of the Company's revenues.  The loss of any of these major customers could have a material adverse effect on NPI operating results.  NPI's strategic plan for 2009 includes targeting three or more additional large accounts and reducing its dependence upon major customers by adding more mid-size accounts.

Competition
 
In the safety product category of the automotive after-market, which accounts for a significant portion NPI's products and sales, NPI competes against a large number of suppliers many of which have far greater financial resources than NPI and therefore NPI's ability to increase market share may be limited. NPI's management believes its primary competitors in the safety products market include Coleman Cable Company and East Penn among other large manufacturers and importers.
 
In the consumer durables electrical products market, NPI competes against a large number of suppliers, many of which have far greater financial resources than NPI. NPI's management believes its primary competitors in the consumer durables market include Coleman Cable and American Tac and various other producers.
 
Price is the primarily significant factor in the safety products market and the consumer durables electrical products markets. Many of NPI's products are made to industry specifications, and are therefore essentially functionally substitutable with those of competitors. However, NPI believes that opportunities exist to differentiate all of its products on the basis of brand name, quality, reliability and customer service.
 
Intellectual Property
 
NPI has been issued the following trademarks:  Jumpower™, expiring February 2009, and The Bitty Booster Cable™, which was renewed in August 2008.
 
Employees
 
As of December 31, 2008, NPI employed 11 persons, including its executive officer, as well as customer service and warehouse employees. No employees are covered by a collective bargaining agreement. NPI's management considers relations with its employees to be satisfactory.
 
Facilities
 
NPI operates from a Company-owned 38,500 square feet of warehouse and office facility located in Houston, TX.
 
Corporate Transactions
 
In June 2002, the Company's real estate subsidiary, T.R.E. Enterprises, Inc., sold approximately 63% of its real estate portfolio to Orion HealthCorp., Inc. (AMEX:  ONH), f/k/a SurgiCare, Inc. for $6,000,000, evidenced by 1,200,000 shares of Series AA Convertible Preferred Stock, redeemable by ONH at face value of $5.00 per share, which valuation was based on independent appraisals. In December 2002, the Company agreed to convert 300,000 Series AA Convertible Preferred Shares into 3,658,537 shares of ONH common stock, which were subsequently sold in open market transactions during 2003.  During the third quarter of 2004, the Company converted the remaining 900,000 shares of Series AA Convertible Preferred Stock into 875,000 shares of ONH's common stock which shares had a market value of $3,150,000 at the date of conversion. The Company sold 180,500 ONH shares for proceeds of $103,954 in February 2007. Through December 31, 2006, the Company had an unrealized loss on these shares of $633,227. The realized loss from the sale of the shares in 2007 was $585,228. The net income effect of the sale of these shares is $47,999 in 2007.  The Company owns 644,500 shares of ONH's common stock at December 31, 2008 (see note 2).
 
On September 12, 2007, American acquired 170,345 shares, or approximately 7%, of OI Corporation's (NasdaqGM: OICO) common stock for a $1,000,000 cash payment and the issuance of 240,000 restricted shares of American's common stock, valued at $5.05 per common share based upon the closing market price on that date, for a total purchase price of $2,212,000. The OICO shares were purchased from OI Corporation's former President and CEO, William W. Botts. The closing market price on the date of this transaction for OICO was $13.23 per common share. At December 31, 2007, our investment in the 170,345 shares of OICO common stock is classified as trading securities on the balance sheet and was valued at $2,201,198, or $12.92 per share, using the closing market price on that date.  During 2008, American purchased an additional 7,000 shares at an average purchase price of $11.67 per share.  In October 2008, OICO purchased 176,945 shares of  American's OICO holdings for $1,882,923, or $10.64 per share.  The realized loss from the sale of the shares in 2008 was $406,456 (see note 2).

On November 27, 2007, American acquired 1,000,000 restricted shares, or approximately 9% of Rubicon Financial Incorporated’s (OTCBB: RBCF.OB) common stock for a $1,000,000 cash payment and the issuance of 200,000 restricted shares of American's common stock, valued at $4.90 per common share based upon the closing market price on that date, for a total purchase price of $1,980,000. The closing market price on the date of this transaction for RBCF was $2.87 per common share. During 2008, American purchased an additional 38,900 shares at an average purchase price of $0.17 per share. At December 31, 2008, our investment in the 1,038,900 shares of RBCF common stock is classified as trading securities on the balance sheet and was valued at $311,670, or $0.30 per share, based upon the closing market price on that date. At December 31, 2007, our investment in the 1,000,000 shares of RBCF common stock is classified as trading securities on the balance sheet and was valued at $3,700,000, or $3.70 per share, based upon the closing market price on that date. Rubicon Financial Incorporated is a development stage company, operating as a full service insurance agency offering personal and commercial lines, health, and life insurance products to individuals and companies in California (see note 2).
 
At December 31, 2008 and 2007, the Company has unrealized trading losses of $4,054,334 and gains of $2,401,333, respectively, related to securities held on those dates. These unrealized gains / losses are included in the consolidated statements of operations for the respective years. The Company recorded realized losses of $539,958 for the year ended December 31, 2008 and realized losses of $519,809 on the sales of trading securities and for the year ended December 31, 2007.  For the year ended December 31, 2006, the Company had unrealized trading losses of $49,578 and recorded realized gains on the sales of trading securities of $4,911 (see note 2).

On October 19, 2007, Nestle Products Corporation (incorporated on October 18, 2007 in the State of Nevada), a wholly-owned subsidiary of the Company, acquired 9.9% of Las Vegas Premium Gold Products, Inc., a private Nevada corporation, in exchange for 50,000 restricted shares of the Company's common stock valued at $250,000, or $5.00 per common share based upon the closing market price on that date.  On October 3, 2008, NPC entered into an agreement with LVPG, whereby the parties have agreed to rescind the October 2007 stock purchase agreement. LVPG returned 60,000 shares (50,000 original shares plus 10,000 stock dividend shares) of AMIN common stock and NPC returned 470,237 shares of LVPG common stock. In October, the Investment in Las Vegas Premium Gold Products of $250,000 was reversed and the return of AMIN's 60,000 shares were recorded as treasury stock.
 
On October 25, 2005, the Company and Yuma Production Company (Yuma) entered into a partnership agreement to purchase a refinery in Nixon, Texas owned by Notre Dame Investors, Inc. (Notre Dame).  Notre Dame refused to honor the contract to sell the refinery and filed Chapter 11 Bankruptcy in Federal Court in San Antonio, Texas.   Yuma filed a claim against Notre Dame in the bankruptcy case and the judge ordered Notre Dame to auction off the refinery to settle the claim.  Lazarus Energy LLC was the successful bidder in the auction for the refinery.  A settlement agreement between Yuma and Notre Dame was approved by the bankruptcy judge, whereby Yuma was awarded a $4,000,000 claim against the payments on the promissory note used to purchase the refinery.  Based on the October 25, 2005 partnership agreement with Yuma, the Company's 50% share of the award is $2,000,000, consisting of cash of $1,000,000 and a note receivable of $1,000,000. The cash was received in August 2006 and the balance of the note receivable was paid in full during 2008.  This settlement is included in other income for 2006.
 
During the fourth quarter of 2008, American received a 1.705 acre tract of land in Galveston County appraised at $540,000 as a guarantor's fee.  In connection with this fee, American has pledged $1,750,000 in certificates of deposit for a $4,000,000 loan to Dawn Condominiums L.P. at Texas Community Bank.  As the principal of the loan is reduced, the bank will release portions of the pledged certificates of deposit until the loan is paid in full.  During 2007, American purchased for investment a 174 acre tract of land in Waller County, Texas for $1,684,066. This property is listed for sale with a real estate broker.  American continues to own 287 undeveloped acres of waterfront property on Dickinson Bayou and Galveston Bay in Galveston County, Texas. American is carrying this property on the balance sheet at its historical book value of $225,000.  In November 2005, American signed a contract for sale of the property for $16,000,000 with Lakeland Partners III. In January 2007, Lakeland assigned all of its interest in the contract to Westfield Forest, L.P.  Westfield deposited $95,000 in earnest money with the title company upon assignment of the contract, which had an initial feasibility period of one year.  In July 2008, the contract was amended to extend the feasibility period to October 31, 2008.  American advised Westfield that it would not extend the contract any further.  In October 2008, American was advised by Westfield that due to unforeseen serious health reasons of its main principal, Westfield could not finalize all of the permits and financing for the development of the 287 acres, timely.  Westfield delivered to American all of their studies and project development documents.  American believes that this property and its development plans will sell for substantially more than the price for which the property was being sold to Westfield, due to the fact that the property is in a rapidly growing Galveston / Houston, Texas metropolitan area and real estate in the surrounding areas have increased substantially in value in the past 24 months.  American has engaged CBRE on an exclusive basis to sell the property for an increased listing price of $25,000,000.  These properties are not going to be developed by nor are they being held as inventory by American.
ITEM 1A.  RISK FACTORS RELATED TO OUR BUSINESSES
 
General
 
We may experience adverse impacts on our results of operations as a result of adopting new accounting standards or interpretations
 
Our implementation of and compliance with changes in accounting rules, including new accounting rules and interpretations, could adversely affect our operating results or cause unanticipated fluctuations in our operating results in future periods. For example, we are required by the Sarbanes-Oxley Act of 2002 to file annual reports and quarterly reports disclosing the effectiveness of our internal controls and procedures. Although we believe our internal controls are operating effectively, and we have committed internal resources to ensure compliance, we cannot guarantee that we will not have any material weaknesses as reported by our auditors, or that such deficiencies will not be discovered through our internal reviews, and such determination could materially adversely affect our business or significantly increase our costs in order to establish effective controls and procedures.
 
Actual results could differ from the estimates and assumptions that we use to prepare our financial statements
 
To prepare financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions, as of the date of the financial statements, which affects the reported values of assets, liabilities, revenues and expenses and disclosures of contingent assets and liabilities. Areas requiring significant estimates by our management include:
 
- contract costs and profits and revenue recognition;
- provisions for uncollectible receivables and recoveries of costs from subcontractors, vendors and others;
- provisions for income taxes and related valuation allowances;
- recoverability of other intangibles and related estimated lives;
- accruals for estimated liabilities;
- timing of the introduction of new products and services and market acceptance of the same
 
 
Risks related to our Delta subsidiary
 
Delta’s operations are materially dependent on levels of oil and gas workover and abandonment activities in the United States
 
Delta's services include workover services, plugging and abandonment, and well completion and recompletion services. Activity levels for Delta’s oil and gas related services business are affected both by short-term and long-term trends in oil and gas prices and supply and demand balance, among other factors. Oil and gas prices and, therefore, the levels of workover and abandonment activities, tend to fluctuate. Demand for Delta's services can vary significantly due to levels of activities of oil and gas producers in the United States which are directly effected by the significant increase in energy prices in the U.S. and worldwide. Delta is dependent to a significant degree on the level of development and workover activities in the U.S. Gulf Coast area.
 
Any prolonged slowdown of the U.S. economy may contribute to an eventual downward trend in the demand for Delta’s services
 
Other factors affecting Delta’s oil and gas services business include any decline in production of oil and gas wells in the Texas and Gulf Coast area in which it operates. Delta’s revenues and profitability are particularly dependent upon oil and gas industry activity and spending levels in the Texas and Gulf Coast region. Delta’s operations may also be affected by interest rates and cost of capital, tax policies and overall economic activity. Adverse changes in any of these other factors may depress the levels of well workover and abandonment and result in a corresponding decline in the demand for Delta’s products and services and, therefore, have a material adverse effect on Delta’s revenues and profitability.
 
Profitability of Delta’s operations is dependent on numerous factors beyond Delta’s control
 
Delta’s operating results in general, and gross margin in particular, are functions of market conditions and the product and service mix sold in any period. Other factors impact the cost of sales, such as the price of steel, because approximately 60% of Delta’s oil and gas related revenues is from the sale of new drilling pipe and used pipe extracted during Delta’s well plugging business. Competition for pipe which is impacted by the US and worldwide cost of and demand for steel, availability of skilled labor and contract services, shortages in raw materials due to untimely supplies or ability to obtain items at reasonable prices may also continue to affect the cost of sales and the fluctuation of gross margin in future periods.
Delta encounters and expect to continue to encounter intense competition in the sale of Delta’s products and services
 
Delta competes with numerous companies and its services are sold in highly competitive markets. The competition in the oil and gas industry could result in reduced profitability or inability to increase market share. In its markets, principally in South and East Texas, and the Gulf Coast, Delta competes principally with the following entities: Tetra Applied Technologies, Key Energy Services, Basic Energy, which are far larger than Delta, as well as a number of smaller companies. The land drilling service business is highly fragmented and consists of a small number of large companies and many smaller companies. Many of Delta's competitors have greater financial resources than Delta. Many of Delta’s competitors have substantially greater financial and other related resources than us.
 
Dependence upon major customers for Delta’s workover products and services
 
Delta provides workover products and services primarily to customers in the U.S. Gulf Coast market. Workover products and services are used to restore or increase production on a producing well. Workover services are typically used during the well development, production and abandonment stages. Delta's hydraulic workover units are typically contracted on a short-term dayrate basis. As a result, utilization of Delta’s workover units varies from period to period and the time to complete a particular service contract depends on several factors, including the number of wells and the type of workover or pressure control situations involved. In 2007, Delta’s largest customers for workover services were El Paso Production Company, The Houston Exploration Company, The Railroad Commission of Texas, Legend Natural Gas and Dominion Exploration and Production, Inc.
 
Delta’s revenues and cash flows from pipe sales are subject to commodity price risk
 
Approximately 60% of Delta’s oil and gas related revenues is from the sale of pipe; therefore, Delta has increased market risk exposure in the pricing applicable to the costs of steel. Realized pricing is primarily driven by the prevailing worldwide price and demand for steel. The cost of steel has been increasing significantly due to increased world demand generally and from China and India specifically.

Delta’s business involves certain operating risks, and its insurance may not be adequate to cover all losses or liabilities Delta might incur in its operations

Delta’s operations are subject to many hazards and risks, including the following:

-  fires and explosions;
-  accidents resulting in serious bodily injury and the loss of life or property;
-  pollution and other damage to the environment; and
-  liabilities from accidents or damage by our fleet of trucks, rigs and other equipment.

If these hazards occur, they could result in suspension of operations, damage to or destruction of our equipment and the property of others, or injury or death to our or a third party's personnel.
 
Risks related to government regulation
 
Delta’s business is significantly affected by federal, state and local laws and regulations relating to the oil and natural gas industry. Changes in these laws and regulations, including more restrictive administrative regulations and stricter enforcement of these laws and regulations, could significantly affect Delta's business and results of operations. Delta cannot predict future changes in existing laws and regulations or how these laws and regulations may be interpreted or the effect changes in these laws and regulations may have on Delta or its future operations and profitability. Delta cannot predict whether additional laws and regulations will be adopted. The adoption of new laws and regulations curtailing exploration and development drilling for oil and natural gas in Delta’s areas of operation could also materially adversely affect Delta's operations by limiting demand for its products and services.

Delta’s workover products and services are subject to and affected by various types of government regulation, including numerous federal and state environmental protection laws and regulations. These laws and regulations are becoming increasingly complex and stringent. Governmental authorities have the power to enforce compliance with these regulations, and violators are subject to civil and criminal penalties, including civil fines, injunctions, or both. Third parties may also have the right to pursue legal actions to enforce compliance. It is possible that increasingly strict environmental laws, regulations and enforcement policies could result in substantial costs and liabilities to Delta and could subject its operations to increased scrutiny.
Risks related to our SET subsidiary

The majority of our revenues are generated from a small number of customers, and our results of operations and cash flows will be adversely affected if any of our major customers either fail to pay on a timely basis or cease to purchase our products.

Two of our customers accounted for approximately 88% of our sales.  At December 31, 2008, two customers accounted for approximately 73% of our trade accounts receivable balance.  These customers do not have any ongoing commitment to purchase our products and services.  We generally do not require collateral from our customers, although we do perform ongoing credit evaluations of our customers and maintain allowances for potential credit losses which, when realized, have been within the range of our expectations.  If one or more of our major customers stops purchasing our products or defaults in its obligation to pay us, our results of operations as well as our cash flows will be adversely affected.

We face significant competition in our markets.  Our inability to compete successfully could have a material adverse effect on our business and results of operations.

The energy field services industry is highly competitive.  Competition in the sale of our products is primarily based on process capability, quality, cost, delivery and responsiveness.  Many of our competitors are entities that are larger and have greater financial and personnel resources than we do.  We may not be able to compete successfully.  If we do not compete successfully, our business and results of operations will be materially adversely affected.

We purchase metals in the open market, and our profitability may vary if prices of metals fluctuate.

The principal raw materials that we use are carbon steel, aluminum, stainless steel, nickel, brass, titanium and various special alloys and other metals.  The metals industry as a whole is cyclical, and at times pricing and availability of raw materials in the metals industry can be volatile due to numerous factors beyond our control, including general, domestic and international economic conditions, labor costs, production levels, competition, import duties and tariffs and currency exchange rates.  This volatility can significantly affect the availability and cost of raw materials, and may, therefore, adversely affect our net sales, operating margin and net income.  During periods of rising raw materials pricing, there can be no assurance that we will be able to pass any portion of such increases on to our customers.  When raw material prices decline, customer demands for lower prices could result in lower sale prices and, as we use existing inventory, result in lower margins.  Changing metal prices could adversely affect our ability to attain profitably.

The oil & gas industry is subject to fluctuations in demand, which results in fluctuations in our results of operations.

Most of our products are sold to oil and gas field services companies that experience significant fluctuations in demand based on economic conditions, energy prices, domestic and international drilling rig counts, consumer demand, and other factors beyond our control.  In 2008 and 2007, we experienced increased activity levels driven by increases in energy commodity prices and increased demand for oil field drilling products.  However, the increase in demand could be temporary as commodity prices fluctuate daily.  Reduced demand for oil field drilling products would result in lower activity levels for our company.  These changes can happen very quickly and without forecast or notice, and may have a material adverse effect on our results of operations.

Our operations are subject to a number of federal, state and local regulations relating to the protection of the environment and to workplace health and safety.  If we were found to be responsible for significant damages related to such regulation, it could have a material adverse effect on our business and results of operation.

Our operations are subject to extensive federal, state and local laws and regulations governing waste disposal, air and water emissions, the handling of hazardous substances, environmental protection, remediation, workplace exposure, and other matters.  Hazardous materials that we use in our operations primarily include lubricants and cleaning solvents.  Our leased facility is located in an industrial area close to properties with histories of heavy industrial use.  Although no environmental claims have been made against us and we have not been named as a potentially responsible party by the EPA or any other party, it is possible that we could be identified by the EPA, a state agency or one or more third parties as a potentially responsible party under CERCLA or under analogous state laws.  If so, we could incur substantial litigation costs to prove we are not responsible for the environmental damage, or, if we were found to be a responsible party, we could be liable for significant damages.  This could have a material adverse effect on our business and results of operations.
Risks related to our NPI subsidiary
 
Dependence upon third-party manufacturers for its products
 
Virtually all of NPI's products, which include products sold in the automotive and consumer retail and after market channels, are manufactured overseas. NPI has no long-term agreements with any manufacturers for its products, but relies on management's business contacts with manufacturers in renewing its short-term agreements. There is no assurance that NPI will be able to renew its present agreements with manufacturers on terms economically favorable to NPI, if at all. Any inability or delay in NPI's renewal of its agreements at economically favorable terms could have a material adverse effect on NPI unless alternative supplies are available.
 
Dependence upon third-party licenses
 
NPI markets its diversified product assortment under the Good Choice® and MOTOR TREND® brand names. Nearly all of the NPI Good Choice® product line has been tested at the Good Housekeeping Institute and prominently carries the Good Housekeeping "Seal" on the vast majority of its products. The NPI Good Choice® product assortment includes a variety of booster cables, portable hand lamps, lighting products, cord sets, residential household light bulbs, night lights, multiple outlet devices and other consumer products. The Good Choice® program is dependent upon a national advertising campaign in the subscription and newsstand issues of Good Housekeeping magazine, pursuant to an agreement with Good Housekeeping.
 
The NPI MOTOR TREND® branded products include a variety of booster cables, portable and rechargeable hand lamps, lighting products, cord sets, emergency road side kits and miscellaneous battery and other consumer automotive accessories. The NPI MOTOR TREND® program is a standard licensing program with Source Inter Link and MOTOR TREND® magazine. NPI’s business would be materially adversely affected if either the Good Housekeeping or MOTOR TREND® relationship was terminated.
 
Dependence upon major customers
 
NPI markets its products through such major chains as Family Dollar, Dollar Tree, Ocean State Jobbers, Auto Zone, Bi-Mart, and Straus Auto, among others. During our fiscal year ended December 31, 2008, NPI's large accounts accounted for 76% of NPI's revenues. One of these customers accounted for 53% of NPI's revenues and 17% of the Company's revenues.  The loss of any of these major customers could have a material adverse effect on NPI operating results.  NPI's strategic plan for 2009 includes targeting three or more additional large accounts and reducing its dependence upon major customers by adding more mid-size accounts.
 
Dependence upon independent sales agents and internal personnel for sales and marketing
 
NPI has working vendor agreements with its major customers.  NPI sells its products through the use of its in-house personnel and independent sales agents covered under sales and marketing agreements.  NPI contracts with agents, who are responsible for contacting potential customers in a pre-determined sales area. NPI provides these agents with manuals, brochures, and other promotional materials, which are used in the selling process. After sales are completed through the use of an agent, NPI directly bills the customer, and all payments are made directly to NPI. Agents are compensated on a commission basis only, calculated on the net sales price of products invoiced to customers. No commissions are paid until NPI receives payment from customers. NPI is not dependent upon its sales agents and would not be adversely affected if one or more sales agents having established relationships with NPI’s major customers terminated the relationship with NPI.
 
NPI faces competition from larger companies
 
In the safety product category of the automotive after-market, which accounts for a significant portion NPI's products and sales, NPI competes against a large number of suppliers, many of which have far greater financial resources than NPI. This competition may adversely affect NPI's ability to continue to increase revenues and market share. NPI's management believes its primary competitors in the safety products market include Coleman Cable Company and East Penn among other large manufacturers and importers. In the consumer durables electrical products market, NPI competes against a large number of suppliers, many of which have far greater financial resources than NPI. NPI's management believes its primary competitors in the consumer durables market include Coleman Cable and American Tac, among others.
 
Price is the primarily significant factor in the safety products market and the consumer durables electrical products markets. Many of NPI's products are made to industry specifications, and are therefore essentially functionally substitutable with those of competitors.
RISK FACTORS RELATED TO MARKET OF OUR COMMON STOCK
 
 
Market prices of our equity securities can fluctuate significantly
 
The market prices of our common stock may change significantly in response to various factors and events beyond our control, including the following:
 
- the other risk factors described in this Form 10-K;
- changing demand for our products and services and ability to develop and generate sufficient revenues;
- any delay in our ability to generate operating revenue or net income from new products and services;
- general conditions in markets we operate in;
- general conditions in the securities markets;
- issuance of a significant number of shares, whether for compensation under employee stock options, conversion of debt, potential acquisitions, stock dividends and additional financing using equity securities or otherwise.
 
 
Possible issuance of additional securities
 
Our Articles of Incorporation authorize the issuance of 50,000,000 shares of common stock, par value $0.001 and 1,000,000 shares of preferred stock, par value $0.001. At December 31, 2008, we had 8,676,461 shares of common stock issued and 0 preferred shares issued. To the extent that additional shares of common stock are issued, our shareholders would experience dilution of their respective ownership interests in the Company. The issuance of additional shares of common stock may adversely affect the market price of our common stock and could impair our ability to raise capital through the sale of our equity securities.
 
Compliance with Penny Stock Rules
 
As the result of the fact that the market price for our common stock has been below $5 per share, our common stock is considered a "penny stock" as defined in the Exchange Act and the rules thereunder. Unless our common stock is otherwise excluded from the definition of "penny stock," the penny stock rules apply with respect to that particular security. The penny stock rules require a broker-dealer prior to a transaction in penny stock not otherwise exempt from the rules, to deliver a standardized risk disclosure document prepared by the SEC that provides information about penny stocks and the nature and level of risks in the penny stock market. The broker-dealer also must provide the customer with current bid and offer quotations for the penny stock, the compensation of the broker-dealer and its sales person in the transaction, and monthly account statements showing the market value of each penny stock held in the customer's account. In addition, the penny stock rules require that the broker-dealer, not otherwise exempt from such rules, must make a special written determination that the penny stock is suitable for the purchaser and receive the purchaser's written agreement to the transaction. These disclosure rules have the effect of reducing the level of trading activity in the secondary market for a stock that becomes subject to the penny stock rules. So long as the common stock is subject to the penny stock rules, it may become more difficult to sell such securities. Such requirements, if applicable, could additionally limit the level of trading activity for our common stock and could make it more difficult for investors to sell our common stock.
 
Shares eligible for future sale
 
As of December 31, 2008, the Registrant had 8,676,461 shares of common stock issued, 4,674,306 shares are "restricted" as that term is defined under the Securities Act, and in the future may be sold in compliance with Rule 144 under the Securities Act. Rule 144 generally provides that a person holding restricted securities for a period of one year may sell every three months in brokerage transactions and/or market-maker transactions an amount equal to the greater of one (1%) percent of (a) the Company's issued and outstanding common stock or (b) the average weekly trading volume of the common stock during the four calendar weeks prior to such sale. Rule 144 also permits, under certain circumstances, the sale of shares without any quantity limitation by a person who has not been an affiliate of the Company during the three months preceding the sale and who has satisfied a two-year holding period. However, all of the current shareholders of the Company owning 5% or more of the issued and outstanding common stock are subject to Rule 144 limitations on selling.
 
 
ITEM 1B. UNRESOLVED STAFF COMMENTS
 
None.
ITEM 2. DESCRIPTION OF PROPERTY
 
During 2004, the Company's majority owned subsidiary, Delta consolidated its Houston and Louisiana facilities into a combined 12,500 square foot leased executive office, sales and warehouse facility in Houston, TX, which facility was acquired by Delta in 2005 from a third party for $850,000. In 2006, these facilities were acquired at the same amount from Delta by American International Industries, Inc., which has a 51% interest, and by Delta's executive officers who acquired the remaining 49% interest.  Delta continues to maintain a 5,000 square foot office and warehouse facility in Louisiana which is leased from an unaffiliated third party at an annual rental of $18,000.  The Company leases a 30,000 square foot manufacturing and office facility utilized by SET for $22,100 per month. The Company owns the 38,500 square foot warehouse and office facility utilized by NPI. The Company's executive offices which consist of 1,892 square feet are leased from an unaffiliated third party for $3,476 per month.  The Company believes its various facilities are adequate to meet current business needs, and that its properties are adequately covered by insurance.
 
ITEM 3. LEGAL PROCEEDINGS
 
In 2007, our Delta subsidiary received $100,000 to settle a claim against Gemini Insurance Company, Houstoun, Woodard, Easton, Gentle Tomforde and Anderson, Inc., D/B/A Insurance Alliance and Robert Holman, specifically for a rig damaged in Hurricane Katrina.
 
On July 23, 2008, Delta Seaboard Well Service, Inc., our 51% owned subsidiary negotiated a settlement in the Fort Apache Energy, Inc. v. Delta Seaboard Well Service, Inc. lawsuit for $1,450,000. After minority interest, the net impact of this settlement on American's net income is $739,500. Management believes that the settlement amount will be recoverable through insurance as described below.
 
Delta Seaboard Well Service, Inc. v. Houstoun, Woodard, Eason, Gentle Tomforde and Anderson, Inc., D/B/A Insurance Alliance and Robert Holman (“Broker Lawsuit”). Delta is in negotiations to settle its claims in the Broker Lawsuit for approximately $2,400,000, including $1,600,000 of actual damages plus interest, attorney’s fees, and statutory damages. Delta had a CGL insurance policy with Gemini Insurance Company ("Gemini") for 2003, naming Delta as an insured, which policy was in effect at such time as Delta began the plugging operation referenced in the Fort Apache Lawsuit. Delta made a claim under the policy for a defense in the Fort Apache case.  In October 2008, in the Gemini Insurance Company v. Delta Seaboard Well Service, Inc. case, the court granted Gemini's motion for summary judgment and declared that the insurance policy provides no coverage for the claims made against Delta in the Fort Apache case.  Delta’s position is that its broker failed to obtain appropriate insurance coverage and misrepresented the coverage it did obtain.  Delta is aggressively pursuing its claims in the Broker Lawsuit.
 
As part of the attorney’s work on the Broker Lawsuit, Delta filed a claim for coverage with American Specialty Lines Insurance Company (AISLIC). Delta is suing AISLIC for denying coverage for the Fort Apache Lawsuit, seeking $445,000 plus interest and attorney’s fees.  Delta is vigorously pursuing the AISLIC Lawsuit.

Delta is a co-defendant in a personal injury lawsuit, Karen Duke and as next friend of her minor son, George Duke v. Delta Seaboard Well Service, Inc. and Jimmy Newcomb.  This lawsuit arises out of a motor vehicle accident that occurred on July 31, 2006.  The plaintiffs claim to have incurred $54,533 in medical expenses to date and Ms. Duke claims lost wages of approximately $6,820.  The plaintiffs are claiming an unspecified amount of claimed actual and consequential economic damages (for medical expenses and lost wages / diminished earnings capacity), plus an unspecified amount of claimed damages for their alleged “pain & suffering.”  The company has liability insurance policy with applicable policy limits of $1,000,000.00.  This case has not yet been scheduled for trial and discovery remains pending. Delta’s attorneys anticipate that the matter will be referred to an agreed mediation during the summer of 2009. Management believes that Delta has a more than adequate amount of available liability insurance coverage to fund any settlement that might be reached in this case, or to respond to any judgment that might be entered after a jury trial. Delta intends to vigorously defend this case though trial, unless some reasonable settlement can be reached before then.  An evaluation of the outcome of this case cannot be made at this time.  Delta expects to prevail in these matters and has not recorded any liabilities in connection with this lawsuit.
American International Industries, Inc. v. William W. Botts.  American filed this lawsuit against William W. Botts (“Botts”) seeking damages as a result of a Stock Purchase Agreement and Consulting Agreement that American entered into with Botts on September 12, 2007.  Under the Stock Purchase Agreement, American gave Botts $1,000,000 in cash and 288,000 shares of restricted AMIN stock (240,000 original shares plus a 20% stock dividend) for 170,345 shares of OI Corporation.  As part of the original agreement, Botts had the right to sell the 288,000 shares back to American for $4.17 per share.  Under the Consulting Agreement, American agreed to pay Botts $14,000 per month, plus expenses for performing consulting services.  On or about November 5, 2008, American paid Botts $100,000 to terminate the Consulting Agreement to stop the accrual of monthly consulting payments to Botts.  In this suit, American has sued Botts for $2,500,000 in damages, alleging fraud-misrepresentation, fraud-failure to disclose material information, violation of Section 27.01 of the Texas Business and Commerce Code – fraud in a stock transaction, and breach of fiduciary duty.  Botts has filed a breach of contract counter-claim against American, alleging damages of $78,000 for consulting fee payments and expenses, $1,200,000 for stock purchase guarantee option payments, and an unspecified amount of attorneys fees.  The parties attempted to settle this matter during December 2008, but were unable to do so.  If the outcome of this case is unfavorable, then the value of the 288,000 shares of AMIN stock and of the 576,000 shares of Hammonds Industries, Inc. stock that Botts is entitled to receive as a stock dividend will be credited against any loss incurred by American, and American's common shares outstanding will be reduced by 288,000 shares, or approximately 3%.  Because the case is very new, an evaluation of the outcome of this case cannot be made at this time.  American expects to prevail in these matters and has not recorded any liabilities in connection with this lawsuit.
 
ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS
 
On September 24, 2008, the Company's annual meeting of shareholders was held. At the meeting the shareholders voted for the election of Daniel Dror, Charles R. Zeller, Robert W. Derrick, Jr., and Thomas J. Craft, Jr., and John W. Stump III to serve on our board until the next annual meeting of shareholders or until their successors are elected and qualified, voted to ratify our selection of GBH CPAs, PC as independent auditors for 2008, and voted to increase the number of authorized shares of common stock from 10,000,000 to 50,000,000 shares. At the date of the annual meeting, the Company had a total of 8,586,486 shares of common stock outstanding and a total of 7,314,276 were present and voted. The following tables set forth the vote of shareholders with respect to the two proposals:
 
Proposal 1. Election of Directors
 
Nominees
For
Withheld
Daniel Dror
7,059,965
254,311
Charles R. Zeller
7,113,313
200,963
Robert W. Derrick, Jr.
7,113,313
200,963
Thomas J. Craft, Jr.
7,113,433
200,843
John W. Stump III
7,109,339
204,937
 
Proposal 2. Ratification of GBH CPAs, PC as Independent Auditors for 2008
 
For
Against
Abstain
BNV
7,185,046
69,632
59,598
-
 
Proposal 3. Increase authorized shares of common stock from 10,000,000 shares to 50,000,000 shares
 
For
Against
Abstain
BNV
6,781,864
521,782
10,629
-

PART II
 
ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED SHAREHOLDER MATTERS, AND ISSUER PURCHASES OF EQUITY SECURITIES
 
Our common stock is currently quoted under the symbol AMIN on the NasdaqCM. For the periods indicated, the following table sets forth the high and low trade prices per share of common stock, adjusted for the 20% stock dividends to all shareholders on September 19, 2007 and July 16, 2008.  The below prices represent inter-dealer trades without retail markup, markdown, or commission and may not necessarily represent actual transactions.
 
   
Fiscal 2009
   
Fiscal 2008
   
Fiscal 2007
 
   
High
   
Low
   
High
   
Low
   
High
   
Low
 
First Quarter ended March 31,
  $       $       $ 4.08     $ 2.44     $ 3.82     $ 2.43  
Second Quarter ended June 30,
  $ ---     $ ---     $ 4.48     $ 3.36     $ 3.56     $ 2.78  
Third Quarter ended September 30,
  $ ---     $ ---     $ 3.75     $ 2.43     $ 5.00     $ 3.05  
Fourth Quarter ended December 31,
  $ ---     $ ---     $ 2.88     $ 1.20     $ 5.00     $ 3.00  
 
The Company believes that as of December 31, 2008, there were approximately 1,100 owners of its common stock.
 
Issuer purchases of equity securities
 
On January 17, 2007, the Company announced that its Board of Directors approved a stock repurchase program, effective January 12, 2007. Under the program, the Company is authorized to repurchase up to $3,000,000 of its outstanding shares of common stock from time to time over the next three years, depending on market conditions, share price and other factors. The repurchases may be made on the open market, in block trades or otherwise. The program may be suspended or discontinued at any time. The stock repurchase program will be funded using the Company’s working capital.  During 2007, the Company purchased 23,162 shares under this plan at an average price paid per share of $4.65.  During 2008, the Company purchased 24,948 shares under this plan at an average price paid per share of $2.35.
 
The following table provides information with respect to purchases made by or on behalf of the Corporation or any “affiliated purchaser” (as defined in Rule 10b-18(a)(3) under the Securities Exchange Act of 1934), of the Corporation’s common stock during the fourth quarter of 2008.
 
                     
Maximum
 
                     
Number of Shares
 
               
Total Number of
   
That May Yet Be
 
               
Shares Purchased
   
Purchased Under
 
   
Total Number of
   
Average Price
   
as Part of Publicly
   
the Plans at the
 
Period
 
Shares Purchased
   
Paid Per Share
   
Announced Plans
   
End of the Period
 
                                 
October 1, 2008 to October 31, 2008
   
5,005
   
$
2.04
     
4,665
     
-
 
November 1, 2008 to November 30, 2008
   
5,600
     
2.06
     
5,600
     
-
 
December 1, 2008 to December 31, 2008
   
10,100
     
1.76
     
10,100
     
-
 
     
20,705
   
$
1.91
     
20,365
     
 -
 
 
Dividend Policy
 
Holders of our common stock are entitled to dividends when, as, and if declared by the Board of Directors, out of funds legally available therefore. There are no restrictions in our articles of incorporation or by-laws that restrict us from declaring dividends. During prior years it has been the policy of the Company not to pay cash dividends and to retain future earnings to support our growth. Any payment of cash dividends in the future will be dependent upon the amount of funds legally available therefore, the Company's earnings, financial condition, capital requirements and other factors that the Board of Directors may deem relevant. During fiscal year 2008, the Company paid to shareholders on July 16, 2008, a stock dividend of 20%. The Board of Directors will continue to evaluate the Company's earnings, financial condition, capital requirements and other factors in any future determination to declare and pay cash and/or stock dividends.
Recent Sales of Unregistered Securities
 
During 2008, the Company issued restricted securities as follows:
 
(i)  
in August 2008, the Company issued 112,500 restricted shares as bonuses to its employees valued at $326,250, based upon the closing market price on such date;
(ii)  
in August 2008, the Company issued 4,000 shares of restricted stock to the Company’s directors for serving on our Board of Directors valued at $11,600, based upon the closing market price on such date;
 
The Company believes that the above issuances of restricted shares were exempt from registration pursuant to Section 4(2) of the Act as privately negotiated, isolated, non-recurring transactions not involving any public solicitation. The recipients in each case represented their intention to acquire the securities for investment only and not with a view to the distribution thereof. Appropriate restrictive legends are affixed to the stock certificates issued in such transactions.
 
 
Securities Authorized for Issuance Under Equity Compensation Plans
 
The following table shows information with respect to equity compensation plans under which our common stock is authorized for issuance as of December 31, 2008.
 
   
Number of securities
   
Weighted average
   
Number of securities remaining
 
   
to be issued upon
   
exercise   price
   
available for future issuance
 
   
exercise of outstanding
   
of outstanding
   
under equity compensation plans (excluding
 
Plan category
 
options, warrants and rights
   
options, warrants and rights
   
securities reflected in column (a)
 
   
(a)
   
(b)
   
(c)
 
Equity compensation plans
                 
approved by security holders
    414,720     $ 4.86       622,080  
Equity compensation plans
                       
not approved by security holders
    0       0       0  
Total
    414,720     $ 4.86       622,080  
 

 


 

ITEM 6. SELECTED FINANCIAL DATA
 
Not applicable.

 
ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITIONS AND RESULTS OF OPERATION
 
General
 
American International Industries, Inc. is a holding company and has three reporting segments and corporate overhead:
 
· Northeastern Plastics (NPI) - a wholly-owned subsidiary, is a supplier of automotive after-market products and consumer durable goods products to retailers and wholesalers in the automotive after-market and in the consumer durable electrical products markets;
· Shumate Energy Technologies, Inc. (SET) - a wholly-owned subsidiary, manufactures highly specialized equipment for energy industry customers, including expandable tubing technology products that are used in field service operations for oil and gas exploration under extreme environmental conditions. SET manufactures large-diameter products and close tolerance machined parts that range up to thirty-four feet in length using state of the art, large part CNC equipment.
· Delta Seaboard Well Services (Delta) - a 51% owned subsidiary, is an onshore rig-based well-servicing contracting company providing services to the oil and gas industry;
· Corporate overhead - the Company's investment holdings including financing current operations and expansion of its current holdings as well as evaluating the feasibility of entering into additional businesses.  Corporate overhead also includes Brenham Oil & Gas, a division that owns an oil, gas and mineral royalty interest in Washington County, Texas, which is carried on the Company's balance sheet at $0.  The Company received income from the royalty interest of $4,396 in 2008 and $4,859 in 2007.  Through Brenham Oil & Gas, the Company is engaged in negotiations with financial institutions for the purpose of financing potential acquisitions of existing oil and gas properties and reserves.  The Company is seeking to enter into arrangements with third-party owners and potential partners with proven oil and gas reserves, but who lack the financial resources and/or the technical expertise possessed by the Company, to assist them with the resources required to develop their reserves.
 
The historical financial statements of the Company include the acquisitions of acquired companies as of the effective dates of the purchases, and the results of those companies subsequent to closing, as these transactions were accounted for under the purchase method of accounting.
 
We intend to continue our efforts to grow through the acquisition of additional and complimentary businesses and by expanding the operations of our existing businesses, especially in the energy sector. We will evaluate whether additional and complimentary businesses can be acquired at reasonable terms and conditions, at attractive earnings multiples and which present opportunity for growth and profitability. These efforts will include the application of improved access to financing and management expertise afforded by synergistic relationships between the Company and its subsidiaries. Potential acquisitions are evaluated to determine that they would be accretive to earnings and equity, that the projected growth in earnings and cash flows are attainable and consistent with our expectations to yield desired returns to investors, and that management is capable of guiding the growth of operations, working in concert with others in the group to maximize opportunity. Periodically as opportunities present themselves, we may sell or merge the subsidiaries in order to bring value to the holding company and our shareholders and to enable the Company to acquire larger companies.
 
The Company’s real estate investment policy historically has been to acquire real estate for resale based upon our view of market conditions. Such properties are listed on the balance sheet as real estate acquired for resale.  Real estate is not a segment of the Company's business.
 
We expect to face competition for acquisition candidates, which may limit the number of acquisition opportunities and may lead to higher acquisition prices. There can be no assurance that we will be able to identify, acquire or manage profitably of additional businesses or to integrate any acquired businesses into the Company without substantial costs, delays or other operational or financial problems. Further, acquisitions involve a number of risks, including possible adverse effects on our operating results, diversion of management's attention, failure to retain key personnel of the acquired business and risks associated with unanticipated events or liabilities. Some or all of which could have a material adverse effect on our business, financial condition and results of operations. The timing, size and success of our acquisition efforts and the associated capital commitments cannot be readily predicted. It is our current intention to finance future acquisitions by using shares of our common stock and other forms of financing as the consideration to be paid. In the event that the common stock does not have and maintain a sufficient market value, or potential acquisition candidates are otherwise unwilling to accept common stock as part of the consideration for the sale of their businesses, we may be required to seek other forms of financing in order to proceed with our acquisition program. If we do not have sufficient cash resources, our growth could be limited unless we are able to obtain additional equity or debt financing at terms acceptable to the Company.
On December 31, 2008, the board of directors of the Company approved the deconsolidation of Hammonds Industries, Inc. (“Hammonds”) from the Company. To effect the deconsolidation of Hammonds, the Company was required to reduce its ownership percentage, board membership, and guarantee of Hammonds’ debt. After the distribution of the special dividend of approximately 17.4 million shares of Hammonds’ common stock to the Company’s shareholders of record on December 31, 2008, the Company’s ownership is proximately 13% of Hammonds' issued and outstanding common stock. Effective December 31, 2008, Carl Hammonds was appointed Chairman and CEO and John Stump, III was appointed CFO. Hammonds accepted the resignations of Daniel Dror, as Chairman of the Board and CEO, Sherry L. Couturier, as Director, CFO and Vice President, and Charles R. Zeller, as Director, and appointed Richard C. Richardson as a new board member unrelated to the Company. As a result, the majority of Hammonds’ board of directors is no longer controlled by the Company. Additionally, a reduction of the Company’s guarantee of Hammonds’ debt was obtained from Texas Community Bank.
 
Related Party Transactions
 
During the year ended December 31, 2008, American issued 138,550 shares of common stock to the CEO for services representing $401,166 of cost to American.
 
Critical Accounting Policies
 
Our significant accounting policies are described in the note 1 to our consolidated financial statements for the years ended December 31, 2008 and December 31, 2007.
 
Off-Balance Sheet Arrangements
 
As of December 31, 2008, we did not have any off-balance sheet arrangements as defined in Item 303(a)(4)(ii) of Regulation S-K promulgated under the Securities Act of 1934.
 
New Accounting Pronouncements
 
In March 2008, the FASB issued SFAS No. 161, "Disclosures about Derivative Instruments and Hedging Activities—an amendment of FASB Statement No. 133." This Statement requires enhanced disclosures about an entity’s derivative and hedging activities, including (a) how and why an entity uses derivative instruments, (b) how derivative instruments and related hedged items are accounted for under SFAS No. 133, Accounting for Derivative Instruments and Hedging Activities (SFAS 133), and its related interpretations, and (c) how derivative instruments and related hedged items affect an entity’s financial position, financial performance, and cash flows. SFAS 161 is effective for financial statements issued for fiscal years and interim periods beginning after November 15, 2008.
 
Management has reviewed this new standard and believes that it has no impact on the financial statements of the Company at this time; however, it may apply in the future.
 
RESULTS OF OPERATIONS
 
YEAR ENDED DECEMBER 31, 2008 VERSUS YEAR ENDED DECEMBER 31, 2007
 
We have three reporting segments and corporate overhead:  Northeastern Plastics ("NPI"), Shumate Energy Technologies ("SET"), Delta Seaboard Well Service ("Delta"), and corporate overhead.

Our consolidated net revenues for the year ended December 31, 2008 were $32,108,660, compared to $24,841,988 for the prior year, an increase of $7,266,672, or 29%. The increase in revenues was due to higher demand for pipe and rig services, resulting in an increase in Delta's revenues of $7,656,644, or 66.7%, compared to the prior year.  Additionally, our new wholly-owned subsidiary, SET, contributed revenues of $2,584,464 for the three months ended December 31, 2008.  Revenues for NPI decreased by $2,974,436 for the year ended December 31, 2008 compared to the prior year.
 
Cost of sales for the year ended December 31, 2008 was $20,726,120, compared to $15,939,002 for the year ended December 31, 2007. Our gross margins in 2008 were 35.5%, compared to gross margins of 35.8% in 2007.
 
Consolidated selling, general and administrative expenses for the year ended December 31, 2008 were $11,951,117, compared to $10,882,620 in the prior year, representing an increase of $1,068,497, or 10%. The primary reasons for the higher expenses are the inclusion of SET's costs for the three months ended December 31, 2008 and increased costs at Delta associated with its increase in revenues.        
 
We had an operating loss of $568,577 for the year ended December 31, 2008, compared to an operating loss of $1,979,634 for the year ended December 31, 2007.
We had other expense of $318,844 in 2008, compared to other income of $2,935,503 in 2007. The primary reason for the other expense in 2008 was due to net realized/unrealized losses on trading securities of $4,594,292 and the recognition of $1,450,000 for the Delta lawsuit settlement (see notes 9 and 17), offset by $4,922,591 for recognition of the property dividend distribution gain associated with the declaration of the Hammonds’ stock dividend (see note 14).  The unrealized losses on trading securities of $4,054,334 for the year ended December 31, 2008 were due primarily to a decline in the market value of our investment in Rubicon Financial Incorporated of $3,394,991 (see note 2).  The realized losses on trading securities of $539,958 for the year ended December 31, 2008 resulted primarily from the loss on the sale of our investment in OI Corporation of $406,456.  American recognized as a guarantor's fee the receipt of a 1.705 acre tract of land in Galveston County appraised at $540,000 (see note 5).  Delta recognized other income from a Texas Emissions Reduction Plan (TERP) grant in the amount of $277,606 for the year ended December 31, 2008.  For further disclosure regarding the TERP grant, see note 13.  Interest and dividend income was $693,431 and interest expense was $841,212 for the year ended December 31, 2008.  The primary reason for the other income in 2007 was due to net realized and unrealized gains on trading securities of $1,881,524, income from a Texas Emissions Reduction Plan (TERP) grant in the amount of $504,122, guarantor fee income of $250,000, interest and dividend income of $900,343, offset by interest expense of $584,357.
 
We had a net loss from continuing operations of $892,607, or $0.11 per share, for the year ended December 31, 2008, compared to net income of $865,953, or $0.14 per share, for the year ended December 31, 2007.
 
We had net income from discontinued operations of $9,274,274, or $1.18 per share, for the year ended December 31, 2008, compared to net loss from discontinued operations of $4,682,641, or $0.79 per share, for the year ended December 31, 2007.  Net income from discontinued operations for the year ended December 31, 2008 includes the gain on deconsolidation of $15,421,569, offset by Hammonds' net loss of $6,147,295 for the year ended December 31, 2008.
 
Our net income was $8,381,667, or $1.07 per share, for the year ended December 31, 2008, compared to a net loss of $3,816,688, or $0.65 per share, for the year ended December 31, 2007.
 
Delta
 
Delta had revenues of $19,131,831 in 2008, compared to $11,475,187 in 2007, or an increase of $7,656,644, or 66.7%. The increase in revenues at Delta is due primarily to increased pipe sales of $7,421,675, or 108.5%, and an increase in rig service revenues of $234,969, or 3.4%.  Increased drilling activity during 2008 created a greater demand for pipe and rig services.  For the year ended December 31, 2008, pipe sales represented 74.5% of Delta's revenues, compared to 59.6% for the year ended December 31, 2007.  Margins for 2008 were $8,764,069, compared to $6,174,344 in 2007.  Delta experienced operating income of $1,858,214 in 2008, compared to an operating loss of $298,881 in 2007.
 
Delta, as part of its business, sells salvaged and new pipe to operators of oil and gas fields. Delta receives purchase orders for all of its service work and related pipe sales. All sales are recorded when the work is completed or when the pipe is sold.
 
NPI
 
During 2008, NPI's revenues were $10,392,365, compared to revenues of $13,366,801 during the prior year, a decrease of $2,974,436. The revenue decrease was due to an overstock position from the 2007 holiday season from one large customer and a decrease in orders for the 2008 holiday season, due to the decline in the economy.  NPI’s gross margin for 2008 and 2007 was 20%.  NPI experienced an operating loss of $18,650 for the 2008 fiscal year, compared to operating income of $730,199 during the prior fiscal year. During fiscal 2008, operating expenses were $2,057,495, compared to $1,998,442 for the fiscal year 2007.
 
NPI is highly reliant upon a small customer base, with approximately 53% of its sales being generated through one principal customer. There is significant risk in having such a large portion of revenues concentrated to this extent and the loss of one or more principal customers could result in a reduction in NPI’s revenues. The sales of NPI have historically been subject to sharp seasonal variations.  NPI's strategic plan for 2009 includes targeting three or more additional large accounts and reducing its dependence upon major customers by adding more mid-size accounts.
 
Our subsidiary, NPI has purchase orders from all customers for all of its sales of which many of the items are requested to be container shipped and shipped directly to the end users. All sales are recorded when the items are shipped.
 
SET
 
The results of SET for the period of October 8, 2008 to December 31, 2008 are included in our results of operations.  For the period ended December 31, 2008, SET's revenues were $2,584,464, gross margin was 22%, and net operating income was $78,681.
LIQUIDITY AND CAPITAL RESOURCES
 
The Company had current assets of $26,360,921 at December 31, 2008, compared to current assets of $32,636,832 at December 31, 2007.  The Company's current liabilities at December 31, 2008, were $8,164,894, compared to $4,846,460 at December 31, 2007. Working capital for the year ended December 31, 2008 was $18,196,027, compared to $27,790,372 at year end 2007.  At December 31, 2008, the Company had total assets of $35,977,944, compared to total assets of $44,356,910 at December 31, 2007.  The Company's total liabilities at December 31, 2008 were $20,070,827, compared to $17,263,242 at December 31, 2007.  The changes in the Company's assets and liabilities primarily resulted from the discontinued operations of Hammonds Industries, Inc. and the inclusion of the assets and liabilities of our new wholly-owned subsidiary, Shumate Energy Technologies, Inc., as shown in the table below:
 
   
December 31, 2008
   
December 31, 2007
    Increase / (Decrease)  
Current assets:
                 
   From continuing operations, excluding SET
  $
24,680,771
   
28,473,746
   
(3,792,975
   From continuing operations - SET      1,680,150        -      
1,680,150
 
   From discontinued operations - Hammonds Industries, Inc.      -        4,163,086      
 (4,163,086
     Total current assets
   
26,360,921
     
32,636,832
     
(6,275,911
  
                       
From continuing operations, excluding SET
   
4,425,869
     
5,067,926
     
(642,057
From continuing operations - SET     5,191,154        -      
5,191,154
 
From discontinued operations - Hammonds Industries, Inc.      -        6,652,152      
(6,652,152
       Total assets
 
$
35,977,944
   
$
44,356,910
   
(8,378,966
 
                       
Current liabilities:
                       
   From continuing operations, excluding SET
 
6,901,918
    $
3,343,628
   
3,558,290
 
   From continuing operations - SET      1,262,976        -      
1,262,976
 
   From discontinued operations - Hammonds Industries, Inc.      -        1,502,832      
(1,502,832
     Total current liabilities
   
8,164,894
     
4,846,460
     
3,318,434
 
                         
From continuing operations, excluding SET
   
5,829,999
     
9,471,562
     
(3,641,563
From continuing operations - SET
     6,075,934        -      
6,075,934
 
From discontinued operations - Hammonds Industries, Inc.      -        2,945,220      
(2,945,220
     Total liabilities
  $
20,070,827
    $
17,263,242
   
2,807,585
 
                         
Working capital:                        
   From continuing operations, excluding SET   17,778,853      25,130,118    
(7,351,265
   From continuing operations - SET     417,174        -      
417,174
 
   From discontinued operations - Hammonds Industries, Inc.
     -        2,660,254      
(2,660,254
      Total working capital   18,196,027      27,790,372    
(9,594,345
 
Current assets from continuing operations, excluding SET, decreased by $3,792,975 for the year ended December 31, 2008, primarily due to a decrease in trading securities as a result of the decline in market value of our investment in Rubicon Financial Incorporated and the sale of our investment in OI Corporation, offset by deposits for pipe inventory.  Current liabilities from continuing operations, excluding SET, increased by $3,558,290, primarily due to the issuance of short-term debt, an increase in current installments of long-term debt, offset by payments on margin loans.  Long-term liabilities from continuing operations, excluding SET, decreased by $3,641,563, primarily due to the reclassification of long-term debt to current installments of long-term debt.

For the year ended December 31, 2008, we had negative cash flows from operations of $98,324, compared to negative cash flow from operations of $3,473,127 during 2007.  The negative cash flow from operations was the result of our net loss from continuing operations of $892,607 for the year ended December 31, 2008.  Our net loss for the year ended December 31, 2008 included non-cash income of $5,740,197, including $4,922,591 for recognition of the property dividend distribution gain associated with the declaration of the Hammonds’ stock dividend (see note 14), the recognition of guarantor's fee income from the receipt of a 1.705 acre tract of land in Galveston County appraised at $540,000 (see note 5), and income from a Texas Emissions Reduction Plan (TERP) grant in the amount of $277,606.  Our net loss for the year ended December 31, 2008 included non-cash expenses of $6,880,562, including unrealized losses on the sale of trading securities of $4,054,334, a $1,450,000 loss from the Delta lawsuit settlement (see notes 9 and 17), depreciation and amortization of $647,851, and non-cash compensation of $728,377.  Excluding the acquired assets and liabilities of SET, our inventories decreased by $876,516, trading securities decreased by $1,872,157, deposits for pipe purchases increased by $2,221,932, accounts receivable increased by $697,618, and accounts payable decreased by $734,635 for the year ended December 31, 2008.
 
Net cash used in operating activities in 2007 was attributable primarily to an increase in trading securities of $1,984,289 (see note 2). Inventories increased by $11,389, accounts receivable increased by $71,578, and accounts payable and accrued expenses decreased by $692,315. Significant non-cash adjustments to reconcile net income from continuing operations of $865,953 to net cash used in operating activities include the following:
 
-  
unrealized gains on trading securities of $(2,401,333);
-  
income from a Texas Emissions Reduction Plan (TERP) grant in the amount of $(504,122);
-  
realized losses on trading securities of $519,809;
-  
common shares and stock warrants issued for services of $561,885;
-  
depreciation and amortization expense of $380,605; and
 
Net cash used by investing activities in 2008 was $3,751,040, compared to net cash provided by investing activities of $423,693 in 2007. Cash used by investing activities in 2008 resulted from the assumption of a $5,000,000 note for the purchase of the Shumate Machine Works assets, a net decrease in investments in certificates of deposit of $880,000, proceeds from notes receivable of $1,098,866, and proceeds from the sale of drilling rig equipment of $200,000, offset by purchases of property and equipment of $373,911, and the issuance of notes receivable of $475,000. Cash provided by investing activities in 2007 resulted from a net redemption of certificates of deposits of $944,000, receipts of principal payments on notes receivable of $553,571, offset by capital expenditures for property and equipment of $1,005,677.
 
Net cash provided by financing activities was $4,670,144 in 2008, compared to $2,463,931 in 2007.  In 2008, we received proceeds from borrowings of $9,067,663, made payments of $3,102,278 on debt and $1,443,424 on margin loans.  In 2007, we received $2,223,424 from the issuance of debt and borrowings under lines of credit agreements and $1,102,365 from an increase margin loans. We made payments of $754,092 on debt and purchased 23,162 shares of treasury stock at a cost of $107,766.
 
Our subsidiary, NPI, has a $5,000,000 line of credit with Wachovia Bank, which has a maturity date in April 2009. Our subsidiary, Delta has a line of credit for $2,000,000 with Trust Mark Bank, which has a maturity date in June 2009. Both Wachovia Bank and Trust Mark Bank have informed the Company that the respective maturity dates on the lines of credit will be extended prior to the due dates by at least eighteen months. Our Subsidiary, SET, has a $1,000,000 line of credit with Stillwater National Bank and Trust, which has a maturity date in September 2010. The Company has excellent relationships with its banks and believes that it will be able to renegotiate its lines of credit at terms and conditions satisfactory to the Company.
 
ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
 
Not applicable.


 
ITEM 8. CONSOLIDATED FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
 
AMERICAN INTERNATIONAL INDUSTRIES, INC. AND SUBSIDIARIES
 
   
27
28
29
Consolidated Financial Statements:
 
30
31
32
33
35
 
 
 


 


MANAGEMENT’S ANNUAL REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING
 
Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as defined by SEC rules adopted under the Securities Exchange Act of 1934, as amended. Our internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. It consists of policies and procedures that:
 
     
 
• 
Pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets;
     
 
• 
Provide reasonable assurance that transactions are recorded as necessary to permit preparation of the financial statements in accordance with generally accepted accounting principles, and that our receipts and expenditures are being made only in accordance with authorizations of our management and directors; and
     
 
• 
Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on the financial statements.
 
Under the supervision and with the participation of management, including the Chief Executive Officer (CEO) and Chief Financial Officer (CFO), we made an assessment of the effectiveness of our internal control over financial reporting as of December 31, 2008. In making this assessment, we used the criteria established in Internal Control — Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on our evaluation, we concluded that our internal control over financial reporting was effective as of December 31, 2008.
 
This annual report does not include an attestation report of the Company’s independent registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the Company’s independent registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit the Company to provide a management report in the Annual Report.


 


 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
 
 
To the Shareholders
American International Industries, Inc. and Subsidiaries
Kemah, Texas
 
We have audited the accompanying consolidated balance sheet of American International Industries, Inc. and Subsidiaries as of December 31, 2008 and the related consolidated statements of operations, changes in shareholders’ equity, and cash flows for the year then ended. These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these consolidated financial statements based on our audit.
 
We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance whether the 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 appropriate 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 includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides 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 American International Industries, Inc. and Subsidiaries as of December 31, 2008, and the consolidated results of their operations and their cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America.
 
 
/s/ GBH CPAs, PC
GBH CPAs, PC
March 31, 2009
Houston, Texas
 
 

 


 


 
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
 
 
To the Shareholders
American International Industries, Inc. and Subsidiaries
Kemah, Texas
 
 
We have audited the accompanying consolidated balance sheet of American International Industries, Inc. and Subsidiaries as of December 31, 2007 and the related consolidated statements of operations, changes in shareholders’ equity, and cash flows for the year ended December 31, 2007. These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these consolidated financial statements based on our audit.
 
We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform an audit to obtain reasonable assurance whether the 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 appropriate 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 includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides 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 American International Industries, Inc. and Subsidiaries as of December 31, 2007, and the consolidated results of their operations and their cash flows for the year ended December 31, 2007 in conformity with accounting principles generally accepted in the United States of America.
 
 
/s/ GLO CPAs LLLP
GLO CPAs LLLP
March 18, 2008
Houston, Texas


Consolidated Balance Sheets
 
 
   
December 31, 2008
   
December 31, 2007
 
Assets
           
Current assets:
           
   Cash and cash equivalents
 
$
3,114,575
   
$
2,293,795
 
   Certificate of deposit
   
4,315,000
     
5,195,000
 
   Trading securities
   
718,442
     
6,782,068
 
   Accounts receivable, less allowance for doubtful accounts
   
 
         
     of $138,217 and $127,700, respectively
   
4,956,941
     
3,964,434
 
   Current portion of notes receivable
   
4,392,211
     
3,898,831
 
   Accounts and notes receivable from related parties
   
98,606
     
30,000
 
   Inventories
   
3,889,052
     
4,005,196
 
   Real estate held for sale
   
2,449,066
     
1,909,066
 
   Deposits for pipe inventory purchases     2,221,932        -  
   Drilling rigs held for sale
   
-
     
187,611
 
   Prepaid expenses and other current assets
   
205,096
     
207,745
 
   Current assets from discontinued operations      -        4,163,086  
     Total current assets
   
26,360,921
     
32,636,832
 
  
               
Long-term notes receivable, less current portion
   
95,522
     
618,129
 
Investment in Las Vegas Premium Gold Products
   
-
     
250,000
 
Property and equipment, net of accumulated depreciation and amortization
   
7,769,833
     
3,487,468