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

FORM 10-QSB

(Mark One)

[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934
For the quarterly period ended March 31, 2004

[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
ACT OF 1934
For the transition period from to

Commission file number: 0-31641

 

SUPERCONDUCTIVE COMPONENTS, INC.
(Exact name of registrant as specified in its charter)

              OHIO                                              31-1210318
(State or other jurisdiction of                              (I.R.S. Employer
 incorporation or organization)                             Identification No.)

2839 CHARTER STREET, COLUMBUS, OHIO 43228
(Address of principal executive offices, including zip code)

(614) 486-0261
(Registrant's telephone number, including area code)

NOT APPLICABLE
(Former name, former address and former fiscal year,
if changed since last report)

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 the filing requirements for at least the past 90 days. YES X NO


State the number of shares outstanding of each of the registrant's classes of common equity, as of the latest practicable date: 1,846,006 shares of Common Stock, without par value, were outstanding at April 30, 2004.

FORM 10-QSB

SUPERCONDUCTIVE COMPONENTS, INC.

TABLE OF CONTENTS


                                                                                PAGE NO.
                                                                                --------
PART I.  FINANCIAL INFORMATION

         Item 1.  Financial Statements.

                      Balance Sheets as of March 31, 2004 (unaudited)
                           and December 31, 2003                                  3 - 4

                      Statements of Operations For the Three Months
                           Ended March 31, 2004 and 2003  (unaudited)                 5

                      Statements of Cash Flows For the Three Months
                           Ended March 31, 2004 and 2003 (unaudited)              6 - 7

                      Notes to Financial Statements (unaudited)                  8 - 11

         Item 2.  Management's Discussion and Analysis of Financial
                      Condition and Results of Operations.                      12 - 20

         Item 3.  Controls and Procedures                                            21

PART II. OTHER INFORMATION

         Item 1.  Legal Proceedings.                                                N/A

         Item 2.  Changes in Securities and Small Business Issuer
                      Purchases of Equity Securities.                                22

         Item 3.  Defaults Upon Senior Securities.                                  N/A

         Item 4.  Submission of Matters to a Vote of Security Holders.              N/A

         Item 5.  Other Information.                                                N/A

         Item 6.  Exhibits and Reports on Form 8-K.                                  22

         Signatures.                                                                 22

   

PART I. FINANCIAL INFORMATION

 
ITEM 1. FINANCIAL STATEMENTS

 

SUPERCONDUCTIVE COMPONENTS, INC.

BALANCE SHEETS

ASSETS


                                                                         MARCH 31,        DECEMBER 31,
                                                                            2004              2003
                                                                            ----              ----
                                                                        (UNAUDITED)
CURRENT ASSETS
  Cash                                                                  $   261,570           266,940
  Cash, restricted for equipment                                            299,727                --
  Accounts and notes receivable
Trade, less allowance for doubtful accounts of $19,000 and $25,000          141,052           119,566
    Employees                                                                    85             6,995
    Other                                                                        --               119
 Inventories                                                                519,443           500,533
 Prepaid expenses                                                            13,730            30,198
                                                                        -----------       -----------
       Total current assets                                               1,235,607           924,351
                                                                        -----------       -----------

PROPERTY AND EQUIPMENT,
 AT COST
  Machinery and equipment                                                 2,042,823         2,031,437
  Furniture and fixtures                                                     22,124            22,124
  Leasehold improvements                                                      5,231           347,349
  Construction in progress                                                  179,492                --
                                                                        -----------       -----------
                                                                          2,249,670         2,400,910
  Less accumulated depreciation                                          (1,496,655)       (1,827,076)
                                                                        -----------       -----------
                                                                            753,015           573,834
                                                                        -----------       -----------

OTHER ASSETS
  Deposit                                                                     7,863             7,863
  Intangibles                                                                39,387            40,159
                                                                        -----------       -----------
       Total other assets                                                    47,250            48,022
                                                                        -----------       -----------

TOTAL ASSETS                                                            $ 2,035,872         1,546,207
                                                                        ===========       ===========

The accompanying notes are an integral part of these financial statements.

 
SUPERCONDUCTIVE COMPONENTS, INC.

BALANCE SHEETS

LIABILITIES AND SHAREHOLDERS' DEFICIT


                                                                                 MARCH 31,       DECEMBER 31,
                                                                                   2004              2003
                                                                                   ----              ----
                                                                               (UNAUDITED)
CURRENT LIABILITIES
  Capital lease obligation, current portion                                    $    31,309       $    31,994
  Capital lease obligation, shareholder, current portion                            68,428            68,428
  Note payable shareholders, current portion                                       142,000           130,000
  Note payable                                                                     150,000                --
  Accounts payable                                                                 438,590           222,117
  Accounts payable, shareholders                                                     7,920             7,920
  Accrued contract expenses                                                        398,209            86,049
  Accrued personal property taxes                                                   55,263            43,263
  Accrued interest, shareholders                                                    48,491            39,760
  Deferred contract revenue                                                         57,908            50,742
  Accrued expenses                                                                  87,572            72,195
                                                                               -----------       -----------
        Total current liabilities                                                1,485,690           752,468
                                                                               -----------       -----------

CAPITAL LEASE OBLIGATION, NET OF
 CURRENT PORTION                                                                    31,464            31,727
                                                                               -----------       -----------

NOTE PAYABLE SHAREHOLDERS, NET OF CURRENT
 PORTION                                                                           755,625           767,625
                                                                               -----------       -----------

COMMITMENTS AND CONTINGENCIES                                                           --                --
                                                                               -----------       -----------

SHAREHOLDERS' DEFICIT
  Convertible preferred stock, Series B, 10% cumulative,
     nonvoting, no par value, $10 stated value, optional
     redemption at 103%; 25,185 issued and outstanding                             290,887           284,591
  Common stock, no par value, authorized 15,000,000 shares;
      1,846,006 and 1,823,256 shares issued and outstanding, respectively        6,432,716         6,378,216
  Additional paid-in capital                                                        53,597            59,893
  Accumulated deficit                                                           (7,014,107)       (6,728,313)
                                                                               -----------       -----------
                                                                                  (236,907)           (5,613)
                                                                               -----------       -----------

TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT                                    $ 2,035,872       $ 1,546,207
                                                                               ===========       ===========

The accompanying notes are an integral part of these financial statements.

 
SUPERCONDUCTIVE COMPONENTS, INC.

STATEMENTS OF OPERATIONS

THREE MONTHS ENDED MARCH 31, 2004 AND 2003
(UNAUDITED)

                                                      2004              2003
                                                      ----              ----

SALES REVENUE                                     $   464,856       $   624,546
CONTRACT RESEARCH REVENUE                              44,921            33,333
                                                  -----------       -----------
                                                      509,777           657,879
                                                  -----------       -----------

COST OF SALES REVENUE                                 410,706           475,328
COST OF CONTRACT RESEARCH                              44,921            33,333
                                                  -----------       -----------
                                                      455,627           508,661
                                                  -----------       -----------

GROSS MARGIN                                           54,150           149,218

GENERAL AND ADMINISTRATIVE EXPENSES                   261,256           179,070

SALES AND PROMOTIONAL EXPENSES                         65,237            48,256
                                                  -----------       -----------

LOSS FROM OPERATIONS                                 (272,343)          (78,108)
                                                  -----------       -----------

OTHER INCOME (EXPENSE)
  Interest income                                         217               593
  Interest expense                                    (10,730)           (6,440)
  Gain (loss) on disposal of equipment                 (2,481)            3,200
  Miscellaneous, net                                     (457)             (457)
                                                  -----------       -----------
                                                      (13,451)           (3,104)
                                                  -----------       -----------

LOSS BEFORE PROVISION FOR INCOME TAX                 (285,794)          (81,212)

INCOME TAX EXPENSE                                         --                --
                                                  -----------       -----------

NET LOSS BEFORE CUMULATIVE EFFECT
 OF A CHANGE IN ACCOUNTING                           (285,794)          (81,212)

CUMULATIVE EFFECT OF A CHANGE IN ACCOUNTING                --           (15,886)
                                                  -----------       -----------

NET LOSS                                             (285,794)          (97,098)

DIVIDENDS ON PREFERRED STOCK                           (6,296)           (6,885)
                                                  -----------       -----------

LOSS APPLICABLE TO COMMON SHARES                  $  (292,090)      $  (103,983)
                                                  ===========       ===========



(Note 2)


EARNINGS PER SHARE - BASIC AND DILUTED

NET LOSS PER COMMON SHARE BEFORE   
CUMULATIVE EFFECT OF A CHANGE IN ACCOUNTING
  
  Basic                                           $     (0.16)      $     (0.04)
                                                  ===========       ===========
  Diluted                                         $     (0.16)      $     (0.04)
                                                  ===========       ===========

NET LOSS PER COMMON SHARE AFTER CUMULATIVE
 EFFECT OF A CHANGE IN ACCOUNTING
  Basic                                           $     (0.16)      $     (0.06)
                                                  ===========       ===========
  Diluted                                         $     (0.16)      $     (0.06)
                                                  ===========       ===========

WEIGHTED AVERAGE SHARES OUTSTANDING
  Basic                                             1,824,924         1,823,256
                                                  ===========       ===========
  Diluted                                           1,824,924         1,823,256
                                                  ===========       ===========

The accompanying notes are an integral part of these financial statements.

 
SUPERCONDUCTIVE COMPONENTS, INC.

STATEMENTS OF CASH FLOWS

THREE MONTHS ENDED MARCH 31, 2004 AND 2003

(UNAUDITED)


                                                                          2004            2003
                                                                          ----            ----
CASH FLOWS FROM OPERATING ACTIVITIES
  Net loss                                                             $(285,794)      $ (97,098)
                                                                       ---------       ---------
  Adjustments to reconcile net loss to net cash
   provided by (used in) operating activities:
    Depreciation                                                          51,196          58,709
    Amortization and accretion                                               772           1,600
    Cumulative effect of a change in accounting                               --          15,886
    Gain (loss) on disposal of equipment                                   2,481          (3,200)
    Inventory reserve                                                     (2,760)        (19,837)
    Provision for doubtful accounts                                        6,000           3,000
    Changes in operating assets and liabilities:
      (Increase) decrease in assets:
        Accounts receivable                                              (20,457)         16,483
        Inventories                                                      (16,150)         47,999
        Prepaid expenses                                                  16,468          12,620
      Increase (decrease) in liabilities:
        Accounts payable                                                 216,472         (20,562)
        Accrued expenses and deferred revenue                            354,607          93,487
                                                                       ---------       ---------
          Total adjustments                                              608,629         206,185
                                                                       ---------       ---------
              Net cash provided by operating activities                  322,835         109,087
                                                                       ---------       ---------

CASH FLOWS FROM INVESTING ACTIVITIES
  Proceeds on sale of equipment                                            1,302           3,200
  Purchases of property and equipment                                   (225,342)        (38,790)
                                                                       ---------       ---------
              Net cash used in investing activities                     (224,040)        (35,590)
                                                                       ---------       ---------

CASH FLOWS FROM FINANCING ACTIVITIES
  Proceeds from note payable                                             150,000              --
  Proceeds from exercise of common stock options                           3,500              --
  Proceeds from sale of common stock                                      51,000              --
  Principal payments on capital lease obligations                         (8,938)        (10,991)
                                                                       ---------       ---------
              Net cash provided by (used in) financing activities        195,562         (10,991)
                                                                       ---------       ---------

The accompanying notes are an integral part of these financial statements.

 
SUPERCONDUCTIVE COMPONENTS, INC.

STATEMENTS OF CASH FLOWS (CONTINUED)

THREE MONTHS ENDED MARCH 31, 2004 AND 2003


                                                               2004          2003
                                                               ----          ----
NET INCREASE IN CASH                                          294,357        62,506

CASH - Beginning of period                                    266,940        48,908
                                                             --------      --------

CASH - End of period                                         $561,297      $111,414
                                                             ========      ========

SUPPLEMENTAL DISCLOSURES OF CASH
 FLOW INFORMATION
  Cash paid during the years for:
    Interest, net                                            $  1,310         1,552
    Income taxes                                             $     --            --

SUPPLEMENTAL DISCLOSURES OF NONCASH
 FINANCING ACTIVITIES
  Property and equipment was purchased by capital lease      $  7,990            --

The accompanying notes are an integral part of these financial statements.

SUPERCONDUCTIVE COMPONENTS, INC.

 

NOTES TO FINANCIAL STATEMENTS

NOTE 1. BUSINESS ORGANIZATION AND PURPOSE

Superconductive Components, Inc. (the "Company") is an Ohio corporation that was incorporated in May 1987. The Company was formed to develop, manufacture and sell materials using superconductive principles. Operations have since been expanded to include the manufacture and sale of non-superconductive materials. The Company's domestic and international customer base is primarily in the thin film battery, high temperature superconductor, lens and optical coatings, electronics, functional coatings industries and research.

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with instructions to Form 10-QSB and Article 10 of Regulation S-X. Accordingly they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. In the opinion of management, all adjustments considered necessary for fair presentation of the results of operations for the periods presented have been included. The financial statements should be read in conjunction with the audited financial statements and the notes thereto for the fiscal year ended December 31, 2003. Interim results are not necessarily indicative of results for the full year.

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

EQUIPMENT PURCHASED WITH GRANT/CONTRACT FUNDING

The Company has received a grant of $512,848 from the Ohio Department of Development's Third Frontier Action Fund (TFAF) for the purchase of equipment related to the grant's purpose. Additionally, the Company received $27,500 as part of its contract with the Department of Energy for the purchase of equipment related to the contract's purpose. The Company has elected to record the funds disbursed as a contra asset; therefore, the assets are not reflected in the Company's financial statements. As assets are purchased, the liability initially created when the cash was received is reduced with no revenue being recognized or fixed asset recorded on the balance sheet. At March 31, 2004, the Company has disbursed $240,621. Funds received and not disbursed totaling $281,688 are included in accrued contract expenses with $18,039 in accounts payable at March 31, 2004. The grant and contract both provide that as long as the Company performs in compliance with the grant/contract, the Company retains the rights to the equipment. Management states that the Company will be in compliance with the requirements and, therefore, will retain the equipment at the end of the contract/grant.

 
SUPERCONDUCTIVE COMPONENTS, INC.

NOTES TO FINANCIAL STATEMENTS

STOCK BASED COMPENSATION

The Company's pro forma information for the three months ended March 31, 2004 and 2003 in accordance with the provisions of SFAS No. 123, "Accounting for Stock-Based Compensation" is provided below. For purposes of pro forma disclosures, stock-based compensation is amortized to expense on a straight-line basis over the vesting period. The following table compares the 2004 and 2003 results as reported to the results had the Company adopted the expense recognition

provisions of SFAS #123.

                                        March 31,   March 31,
                                          2004        2003
Net loss applicable to common shares:
As reported                            $ (292,090)  $(103,983)
Stock-based compensation, net of tax       (1,821)       (546)
                                       ----------   ---------
Pro forma net loss under SFAS #123     $ (293,911)  $(104,529)

Basic and diluted loss per share:
As reported                            $    (0.16)  $   (0.06)
Pro forma under SFAS #123              $    (0.16)  $   (0.06)

For the periods ended March 31, 2004 and 2003, there was no stock-based employee compensation cost included in the determination of net loss as reported.

 
NOTE 3. INVENTORY

Inventory is comprised of the following:

                       MARCH 31,       DECEMBER 31,
                          2004            2003
                      ------------     ------------
                      (unaudited)

Raw materials          $ 365,540       $ 361,238
Work-in-progress         115,305         101,274
Finished goods           180,291         182,474
Inventory reserve       (141,693)       (144,453)
                       ---------       ---------
                       $ 519,443       $ 500,533
                       =========       =========

 
SUPERCONDUCTIVE COMPONENTS, INC.

NOTES TO FINANCIAL STATEMENTS

NOTE 4. COMMON STOCK AND STOCK OPTIONS

The following options were granted under the 1995 Stock Option Plan during the three months ended March 31, 2004:

                        GRANT DATE          # OPTIONS GRANTED     OPTION PRICE
                        ----------          -----------------     ------------
                     January 21, 2004             50,000              $2.60

NOTE 5.           EARNINGS PER SHARE

Basic income (loss) per share is calculated as income available to common stockholders divided by the weighted average of common shares outstanding. Diluted earnings per share is calculated as diluted income (loss) available to common stockholders divided by the diluted weighted average number of common shares. Diluted weighted average number of common shares has been calculated using the treasury stock method for Common Stock equivalents, which includes Common Stock issuable pursuant to stock options and Common Stock warrants. At March 31, 2004 and 2003, all Common Stock options and warrants are anti-dilutive due to the net loss. The following is provided to reconcile the earnings per share  

calculations:

                            Three months ended March 31,

                               2004              2003
                               ----              ----
Loss applicable
 to common shares          $  (292,090)      $  (103,983)
                           ===========       ===========

Weighted average
 common shares
 outstanding - basic         1,824,924         1,823,256

Effect of dilutions -
 stock options                      --                --
                           -----------       -----------

Weighted average
 shares outstanding -
 diluted                     1,824,924         1,823,256
                           ===========       ===========

SUPERCONDUCTIVE COMPONENTS, INC.

NOTES TO FINANCIAL STATEMENTS

NOTE 6. CAPITAL REQUIREMENTS; RISK OF CURTAILMENT OF BUSINESS OPERATIONS

The Company's accumulated deficit since inception was $7,014,107 (unaudited) at March 31, 2004. The losses have been financed primarily from: (i) several private offerings of debt and equity securities; (ii) additional investments and loans by major shareholders; and (iii) a private offering of common stock and warrants to purchase common stock in October 2000. The Company cannot assure you, however, that it will be able to raise additional capital in the future to fund its operations. The Company expects to continue to incur significant operating and net losses in 2004, and it is possible that we will never be able to sustain or develop the revenue levels necessary to attain profitability.

As of March 31, 2004, cash on-hand was $561,297 with $299,727 restricted for equipment purchases in accordance with the TFAF grant. Cash available for operations at March 31, 2004 was $261,570. Management believes, based on currently available financing and forecasted sales and expenses, that funding will be adequate to sustain operations through December 2004. During the first quarter of 2004 the Company began to raise additional funds through further offerings of debt and equity. The Company received additional debt financing of $150,000. In March 2004 the Company received $512,848 from the State of Ohio's Third Frontier Action Fund to begin purchasing capital equipment required to commercialize the Company's Lithium Thin Film Battery sputtering target manufacturing process. At March 31, 2004, $281,688 of these funds have not been expended and are included on the balance sheet as accrued contract expenses. Also, in March 2004 the Company was approved by the Ohio Department of Development's Industrial Technology Enterprise Advisory Council Committee as an eligible entity for the Technology Investment Tax Credit program. The program is intended to benefit small Ohio-based research and development and technology-oriented companies. This approval permits individuals and businesses to receive state tax incentives for up to twenty-five percent of their qualified investments in the Company through September 2004. The Company received $51,000 in the first quarter of 2004 and $620,000 in the second quarter through May 13, 2004 in qualified investments and plans to raise additional equity capital in the second quarter 2004. These equity investments allow the promissory notes ($729,770) issued in 2003 to be automatically converted to common stock at $2.40 per share.

The Company has incurred substantial operating losses through March 31, 2004, and numerous factors make it necessary for the Company to seek additional capital. In order to support the initiatives envisioned in its business plan, it will need to raise additional funds through the sale of assets, public or private financing, collaborative relationships or other arrangements. Its ability to raise additional financing depends on many factors beyond its control, including the state of capital markets, the market price of its common stock and the development or prospects for development of competitive products by others. Because the common stock is not listed on a major stock exchange, many investors may not be willing or allowed to purchase it or may demand steep discounts. The necessary additional financing may not be available or may be available only on terms that would result in further dilution to the current owners of the common stock.

 
ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The following discussion should be read in conjunction with the Financial Statements and Notes contained herein.

The following section contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Any statements that express, or involve discussions as to expectations, beliefs, plans, objectives, assumptions or future events or performance (often, but not always, through the use of words or phrases such as will likely result, are expected to, will continue, is anticipated, estimated, projection, outlook) are not statements of historical fact and may be forward looking. Forward-looking statements involve estimates, assumptions and uncertainties that could cause actual results to differ materially from those expressed in the forward-looking statements. These forward-looking statements are based largely on the Company's expectations and are subject to a number of risks and uncertainties, including but not limited to economic, competitive, regulatory, growth strategies, available financing and other factors discussed elsewhere in this report and in other documents filed by the Company with the Securities and Exchange Commission. Many of these factors are beyond the Company's control. Actual results could differ materially from the forward-looking statements made. In light of these risks and uncertainties, there can be no assurance that the results anticipated in the forward-looking information contained in this report will, in fact, occur.

Any forward-looking statement speaks only as of the date on which such statement is made, and the Company undertakes no obligation to update any forward-looking statement or statements to reflect events or circumstances after the date on which such statements are made or reflect the occurrence of unanticipated events, unless necessary to prevent such statements from becoming misleading. New factors emerge from time to time and it is not possible for management to predict all factors, nor can it assess the impact of each such factor on the business or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements.

RESULTS OF OPERATIONS

CRITICAL ACCOUNTING POLICIES

The preparation of financial statements and related disclosures in conformity with accounting principles generally accepted in the United States of America requires management to make judgments, assumptions and estimates that affect the amounts reported in the Financial Statements and accompanying notes. Note 2 to the Financial Statements in the Annual Report on Form 10-KSB for the year ended December 31, 2003 describes the significant accounting policies and methods used in the preparation of the Financial Statements. Estimates are used for, but not limited to, accounting for doubtful accounts, inventory allowances, property and equipment depreciable lives, patents and licenses useful lives, asset retirement obligations and assessing changes in which impairment of certain long-lived assets may occur. Actual results could differ from these estimates. The following critical accounting policies are impacted significantly by judgments, assumptions and estimates used in the preparation of the Financial Statements. The allowance for doubtful accounts is based on our assessment of the collectibility of specific customer accounts and the aging of the accounts receivable.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (CONTINUED)

If there is a deterioration of a major customer's credit worthiness or actual defaults are higher than our historical experience, our estimates of the recoverability of amounts due us could be adversely affected. Inventory purchases and commitments are based upon future demand forecasts. If there is a sudden and significant decrease in demand for our products or there is a higher risk of inventory obsolescence because of rapidly changing technology and customer requirements, we may be required to increase our inventory allowances and our gross margin could be adversely affected. Depreciable and useful lives estimated for property and equipment, licenses and patents are based on initial expectations of the period of time these assets and intangibles will provide benefit to our Company. Cost estimates for removal and repair of the current leased building or a change in timing of the relocation could impact the estimate. Changes in circumstances related to a change in our business, change in technology or other factors could result in these assets becoming impaired, which could adversely affect the value of these assets.

To date, the Company has received revenue predominantly from commercial sales, government research contracts and non-government research contracts. The Company has incurred cumulative losses of $7,014,107 from inception to March 31, 2004.

THREE MONTHS ENDED MARCH 31, 2004 (UNAUDITED) COMPARED TO THREE MONTHS
ENDED MARCH 31, 2003 (UNAUDITED):

REVENUES

Revenues for the three months ended March 31, 2004 were $509,777 compared to $657,879, a decrease of $148,102 or 22.5% from the three months ended March 31, 2003.

Product revenues decreased to $464,856 in 2004 from $624,546 in 2003 or a decrease of 25.6%. The decline in revenues for the first three months is due to lower product shipments as a result of the weak U.S. economy and the relocation of the Company's facilities. The Company intends to intensify its marketing efforts by increasing the number of manufacturers representatives representing the Company. Also, a sales manager was added to the organization at January 1, 2004.

Contract research revenues were $44,921 in 2004 as compared to $33,333 in 2003. The increase was due to a Phase II Small Business Innovation Research grant for $523,612 from the Department of Energy that was awarded in 2003. This award was to develop an advanced method to manufacture continuous reacted lengths of High Tc Superconductor:
Bismuth Strontium Calcium Copper Oxide - 2212 Wire. Revenues of $43,267 from this grant are included in first quarter 2004 revenues.

The Company became a member of a team led by Oxford Instruments Superconducting Technology, which was awarded a grant from the Department of Energy Superconductivity Partnership Initiative Program. Revenues of $1,654 were generated in the first quarter 2004.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (CONTINUED)

GROSS MARGIN

Total gross margin in 2004 was $54,150 or 10.6% of total revenue compared to $149,218 or 22.7% in 2003. Gross margin on product revenue was 11.6% in 2004 versus 23.9% in 2003. The decrease was due to lower sales as well as the product mix. Gross margin on contract research revenue was 0.0% for 2004 and 2003.

SELLING EXPENSE

Selling expense in 2004 increased to $65,237 from $48,256 in 2003, an increase of 35.2%. The increase was due to the addition of a sales manager at January 1, 2004. This was partially offset by a reduction in commission costs and decreased trade show attendance.

GENERAL AND ADMINISTRATIVE EXPENSE

General and administrative expense in 2004 increased to $261,256 from $179,070 in 2003, or 45.9%. The increase was due to the relocation of the Company's facility in the first quarter of 2004. $70,390 was expensed for this purpose. Also, rent expense increased from $16,649 to $33,076, or 98.7% due to the relocation.

RESEARCH AND DEVELOPMENT EXPENSE

Internal research and development costs are expensed as incurred. Research and development costs for 2004 were $11,648 compared to $17,028 in 2003. Internal research and development costs decreased due to a reduction in staff.

INTEREST EXPENSE

Interest expense was $10,730 for the three months ended March 31, 2004 compared to $6,440 for the three months ended March 31, 2003. Interest expense to related parties was $8,730 and $4,294 for the three months ended March 31, 2004, and March 31, 2003, respectively. The increase was due to the accrued interest incurred as a result of the financing completed in June and July of 2003.

LOSS APPLICABLE TO COMMON SHARES

BASIC

Net loss per common share based on the loss applicable to common shares for the three months ended March 31, 2004 and 2003 was $0.16 and $0.06, respectively. The loss applicable to common shares includes the net loss from operations, Series B preferred stock dividends and the cumulative effect of the change in accounting. The net loss per common share from operations was $0.16 and $0.04 for the three months ended March 31, 2004 and 2003, respectively. The difference between the net loss from operations and the loss applicable to common shares of $0.00 and $0.02 for the three months ended March 31, 2004 and 2003, respectively, was a result of the preferred position that the preferred shareholders have in comparison to the common shareholders and the cumulative effect of the change in accounting.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (CONTINUED)

Dividends on the Series B preferred stock accrue at 10% annually on the outstanding shares. Dividends on the Series B preferred stock totaled $6,296 for the three months ended March 31, 2004 and $6,885 for the three months ended March 31, 2003.

Basic loss per common share for the three months ended March 31, 2004, was $0.16 per share with 1,824,924 weighted average common shares outstanding as compared to $0.04 per share and 1,823,256 weighted average common shares outstanding for the three months ended March 31, 2003.

DILUTED

Diluted loss per common share for the three months ended March 31, 2004 was $0.16 per share with 1,824,924 average common shares outstanding as compared to $0.04 per share and 1,823,256 weighted average common shares outstanding for the three months ended March 31, 2003. For the three months ended March 31, 2004 and 2003, all outstanding common stock equivalents are anti-dilutive due to the net loss.

LIQUIDITY AND WORKING CAPITAL

At March 31, 2004, working capital was $(250,083) compared to $235,173 at March 31, 2003. The decrease was due to a reduction in inventory and accounts receivable. Also, an increase in notes payable and accounts payable as a result of the facility move reduced working capital. The Company provided cash from operations of approximately $323,000 and $109,000 for the three months ended March 31, 2004 and March 31, 2003, respectively, with the TFAF grant accounting for $282,000 of the March 31, 2004 cash from operations. Significant non-cash items including depreciation, inventory reserve on excess and obsolete inventory, allowance for doubtful accounts and the cumulative effect of the change in accounting were approximately $55,000 and $59,000, respectively, for the three months ended March 31, 2004 and 2003. Accounts payable and accrued expenses increased in excess of increases in accounts receivable, inventory and prepaids by approximately $551,000 for the three months ended March 31, 2004. Accounts payable and accrued expenses increased in excess of decreases in accounts receivable, inventory and prepaids by approximately $150,000 for the three months ended March 31, 2003, as a result of timing of receipt of inventory versus required scheduled payments on this inventory and increased prepaid expenses.

For investing activities, the Company used cash of approximately $224,000 and $36,000, for the three months ended March 31, 2004 and March 31, 2003, respectively. The amounts invested were used to purchase machinery and equipment for increased production capacity, new product lines and for leasehold improvements for the new facility. Proceeds on sale of equipment totaled $1,302 and $3,200 for the three months ended March 31, 2004 and March 31, 2003, respectively.

For financing activity for the three months ended March 31, 2004, the Company provided cash of approximately $196,000. Cash payments to third parties for capital lease obligations approximated $9,000; proceeds from notes payable totaled $150,000. Proceeds from sale of common stock was $51,000 and proceeds from the exercise of stock options totaled $3,500. The Company incurred a new lease of $7,990 for a telephone system for the new facility.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (CONTINUED)

For financing activity for the three months ended March 31, 2003, the Company utilized cash of approximately $11,000. Cash payments to third parties for capital lease obligations approximated $11,000.

While certain major shareholders of the Company have advanced funds in the form of subordinated debt, accounts payable and guaranteeing bank debt in the past, there is no commitment by these individuals to continue funding the Company or guaranteeing bank debt in the future. The Company will continue to seek new financing or equity financing arrangements. However, the Company cannot be certain that it will be successful in efforts to raise additional new funds.

The Company completed two private financing transactions in 2003 including (i) the issuance of convertible promissory notes in the aggregate amount of $600,000 and 122,000 warrants to purchase shares of common stock in exchange for $600,000 in cash and (ii) the redemption of the Company's entire $129,770 obligation on its Series A redeemable convertible preferred stock in exchange for convertible promissory notes in the aggregate amount of $129,770, which represented the face amount of the preferred stock plus accrued and unpaid dividends and interest, and 26,302 warrants to purchase shares of common stock. Four present shareholders invested the $600,000 of new money in the Company. $500,000 in cash and the redemption of the Series A redeemable preferred stock was received and recorded on June 30, 2003. $100,000 in cash was received and recorded on July 1, 2003.

The principal and interest on the $729,770 of new convertible promissory notes are payable June 30, 2006. Per the notes if the Company completes an equity financing for at least $500,000 prior to June 30, 2004, the notes shall automatically convert to common stock at the same per share price as the equity financing and thereafter the notes shall convert to common stock at the option of the holders at $2.00 per share. The Company received $51,000 in equity financing in the first quarter of 2004 and $620,000 in the second quarter through May 13, 2004 and plans to raise additional equity financing in the second quarter of 2004. These equity investments allow the promissory notes to be automatically converted to common stock at $2.40 per share.

RISK FACTORS

The Company desires to take advantage of the "safe harbor" provisions of the Private Securities Litigation Reform Act of 1995. The following factors have affected or could affect the Company's actual results and could cause such results to differ materially from those expressed in any forward-looking statements made by the Company. Investors should consider carefully the following risks and speculative factors inherent in and affecting the business of the Company and an investment in the Company's common stock.

WE HAVE EXPERIENCED SIGNIFICANT OPERATING LOSSES IN THE PAST AND MAY
CONTINUE TO DO SO IN THE FUTURE.

We commenced business in May of 1987. Our accumulated deficit since inception was $7,014,107 (unaudited) at March 31, 2004.

We have financed the losses primarily from: (i) several private offerings of debt and equity securities; (ii) additional investments and loans by our major shareholders; and (iii) a private offering of common stock and warrants to purchase common stock in October 2000. We cannot assure you, however, that we will be able to raise additional capital in the future to fund our operations. We expect to continue to incur significant operating and net losses in 2004, and it is possible that we will never be able to sustain or develop the revenue levels necessary to attain profitability.

IF WE ARE UNABLE TO OBTAIN ADDITIONAL FUNDS WE MAY HAVE TO SIGNIFICANTLY CURTAIL THE SCOPE OF OUR OPERATIONS OR LIQUIDATE THE COMPANY.

As of March 31, 2004, our cash on-hand was $561,297, with $299,727 restricted for equipment purchased by the TFAF grant. During the first quarter of 2004, the Company provided $323,000 in cash to fund our operations, with the TFAF grant accounting for $282,000 of the March 31, 2004 cash from operations. We believe, based on currently available financing and forecasted sales and expenses, that our funding will be adequate to sustain operations through December 2004. During the first quarter of 2004 we began to raise additional funds through further offerings of debt and equity. The Company received additional debt financing of $150,000. In March 2004 the Company received $512,848 from the State of Ohio's Third Frontier Action Fund to begin purchasing capital equipment required to commercialize the Company's Lithium Thin Film Battery sputtering target manufacturing process. Also, in March 2004 the Company was approved by the Ohio Department of Development's Industrial Technology Enterprise Advisory Council Committee as an eligible entity for the Technology Investment Tax Credit program. The program is intended to benefit small Ohio-based research and development and technology-oriented companies. This approval permits individuals and businesses to receive state tax incentives for up to twenty-five percent of their qualified investments in the Company through September 2004. The Company received $51,000 in the first quarter of 2004 and $620,000 in the second quarter through May 13, 2004 in qualified investments and plans to raise additional equity capital in the second quarter 2004. These equity investments allow the promissory notes ($729,770) issued in 2003 to be automatically converted to common stock at $2.40 per share.

WE HAVE LIMITED MARKETING AND SALES CAPABILITIES.

To successfully market our products, we must continue to develop appropriate marketing, sales, technical, customer service and distribution capabilities, or enter into agreements with third parties to provide these services. Our failure to develop these capabilities or obtain third-party agreements could adversely affect us.

OUR SUCCESS DEPENDS ON OUR ABILITY TO RETAIN KEY MANAGEMENT PERSONNEL.

Our success depends in large part on our ability to attract and retain highly qualified management, administrative, manufacturing, sales, and research and development personnel. Due to the specialized nature of our business, it may be difficult to locate and hire qualified personnel. The loss of services of one of our executive officers or other key personnel, or our failure to attract and retain other executive officers or key personnel, could have a material adverse effect on our business, operating results and financial condition. Although the Company has been successful in planning for and retaining highly capable and qualified successor management in the past, there can be no assurance that it will be able to do so in the future.

WE NEED ADDITIONAL CAPITAL, WHICH MAY REDUCE THE VALUE OF OUR COMMON
STOCK.

The Company has incurred substantial operating losses through March 31, 2004, and numerous factors make it necessary for the Company to seek additional capital. In order to support the initiatives envisioned in our business plan, we will need to raise additional funds through the sale of assets, public or private financing, collaborative relationships or other arrangements. Our ability to raise additional financing depends on many factors beyond our control, including the state of capital markets, the market price of our common stock and the development or prospects for development of competitive products by others. Because our common stock is not listed on a major stock exchange, many investors may not be willing or allowed to purchase it or may demand steep discounts. The necessary additional financing may not be available to us or may be available only on terms that would result in further dilution to the current owners of our common stock.

OUR COMPETITORS HAVE FAR GREATER FINANCIAL AND OTHER RESOURCES THAN WE
HAVE.

The market for Thin Film Materials is a substantial market with significant competition in both ceramic and metal materials. While we believe that our products enjoy certain competitive advantages in design, function, quality, and availability, considerable competition exists from well-established firms such as a division of Praxair's Surface Science Technology group as well as MCR, Johnson Matthey, Pure Tech and CERAC, all of which have more resources than we have.

In addition, a significant portion of our business is in the very competitive market for sputtering targets made of ceramics, metals and alloys. We face substantial competition in this area from companies with far greater financial and other resources than we have. We cannot assure you that developments by others will not render our products or technologies obsolete or less competitive.

GOVERNMENT CONTRACTS MAY BE TERMINATED OR SUSPENDED FOR NONCOMPLIANCE
OR OTHER EVENTS BEYOND OUR CONTROL.

The government may cancel virtually all of our government contracts which are terminable at the option of the government. While we have complied with applicable government rules and regulations and contract provisions in the past, we could fail to comply in the future. Noncompliance with government procurement regulations or contract provisions could result in the termination of government contracts. The termination of our significant government contracts or the adoption of new or modified procurement regulations or practices could adversely affect us.

Inventions conceived or actually reduced to practice under a government contract generally result in the government obtaining a royalty-free, non-exclusive license to practice the invention. Similarly, technologies developed in whole or in part at government expense generally result in the government obtaining unlimited rights to use, duplicate or disclose technical data produced under the contract. These licenses and rights may result in a loss of potential revenues or the disclosure of our proprietary information, either of which could adversely affect us.

OUR REVENUES DEPEND ON PATENTS AND PROPRIETARY RIGHTS THAT MAY NOT BE
ENFORCEABLE.

We rely on a combination of patent and trademark law, license agreements, internal procedures and nondisclosure agreements to protect our intellectual property. These may be invalidated, circumvented or challenged. In addition, the laws of some foreign countries in which our products may be produced or sold do not protect our intellectual property rights to the same extent as the laws of the United States. Our failure to protect our proprietary information could adversely affect us.

RIGHTS WE HAVE TO PATENTS AND PENDING PATENT APPLICATIONS MAY BE
CHALLENGED.

We have received from the United States Patent and Trademark Office a patent for Fine-Particle Bi-Sr-Ca-Cu-O Having High Phase Purity made by a Chemical Precipitation and Low-Pressure Calcination method, and have also received a patent for a new process to join two individual strongly linked super-conductors utilizing a melt processing technique. In addition, in the future we may submit additional patent applications covering various applications. The patent application we filed and patent applications that we may file in the future may not result in patents being issued, and any patents issued may not afford meaningful protection against competitors with similar technology, and may be challenged by third parties. Because U.S. patent applications are maintained in secret until patents are issued, and because publications of discoveries in the scientific or patent literature tend to lag behind actual discoveries by several months, we may not be the first creator of inventions covered by issued patents or pending patent applications or the first to file patent applications for such inventions. Moreover, other parties may independently develop similar technologies, duplicate our technologies or, if patents are issued to us or rights licensed by us, design around the patented aspects of any technologies we developed or licensed. We may have to participate in interference proceedings declared by the U.S. Patent and Trademark Office to determine the priority of inventions, which could result in substantial costs. Litigation may also be necessary to enforce any patents held by or issued to us or to determine the scope and validity of others' proprietary rights, which could result in substantial costs.

THE RAPID RATE OF INVENTIONS AND DISCOVERIES IN THE SUPERCONDUCTIVITY FIELD HAS RAISED MANY UNRESOLVED PATENT ISSUES THAT MAY NEGATIVELY AFFECT OUR BUSINESS.

The claims in granted patents often overlap and there are disputes involving rights to inventions claimed in pending patent applications. As a result, the patent situation in the high temperature superconductor field is unusually complex. It is possible that there will be patents held by third parties relating to our products or technology. We may need to acquire licenses to design around or successfully contest the validity or enforceability of those patents. It is also possible that because of the number and scope of patents pending or issued, we may be required to obtain multiple licenses in order to use a single material. If we are required to obtain multiple licenses, our costs will increase. Furthermore, licenses may not be available on commercially reasonable terms or at all. The likelihood of successfully contesting the validity or enforceability of those patents is also uncertain; and, in any event, we could incur substantial costs in defending the validity or scope of our patents or challenging the patents of others.

THE RAPID TECHNOLOGICAL CHANGES OF OUR INDUSTRY MAY ADVERSELY AFFECT US
IF WE DO NOT KEEP PACE WITH ADVANCING TECHNOLOGY.

The Thin Film Market is characterized by rapidly advancing technology. Our success depends on our ability to keep pace with advancing technology, processes and industry standards. To date, we have focused our development efforts on powders and targets. We intend to continue to develop and integrate advances in the thin film coatings industry. However, our development efforts may be rendered obsolete by research efforts and technological advances made by others, and materials other than those we currently use may prove more advantageous.

DEVELOPMENT STAGE OF THE COMPANY'S PRODUCTS AND UNCERTAINTY REGARDING
DEVELOPMENT OF MARKETS

Some of the Company's products are in the early stages of commercialization and the Company believes that it will be several years before products will have significant commercial end-use applications, and that significant additional development work may be necessary to improve the commercial feasibility and acceptance of its products. There can be no assurance that the Company will be able to commercialize any of the products currently under development.

To date, there has been no widespread commercial use of High Temperature Superconductive (HTS) products. Additionally, the market for the Thin Film Battery materials is still in its nascent stages.

THE MARKET FOR OUR COMMON STOCK IS LIMITED, AND AS SUCH OUR SHAREHOLDERS MAY HAVE DIFFICULTY RESELLING THEIR SHARES WHEN DESIRED OR AT ATTRACTIVE MARKET PRICES.

Our stock price and our listing may make it more difficult for our shareholders to resell shares when desired or at attractive prices. From April 2000 until September 2001, our common stock traded on the National Quotation Bureau (the "pink sheets"). In September 2001, our stock once again began trading on The Over the Counter Bulletin Board ("OTC Bulletin Board"). Nevertheless, our common stock has continued to trade in low volumes and at low prices. Some investors view low-priced stocks as unduly speculative and therefore not appropriate candidates for investment. Many institutional investors have internal policies prohibiting the purchase or maintenance of positions in low-priced stocks. This has the effect of limiting the pool of potential purchasers of our common stock at present price levels. Shareholders may find greater percentage spreads between bid and asked prices, and more difficulty in completing transactions and higher transaction costs when buying or selling our common stock than they would if our stock were listed on a major stock exchange, such as The New York Stock Exchange or The NASDAQ National Market.

Additionally, the market prices for securities of superconductive material companies have been volatile throughout the Company's existence. Most of the companies are traded over the counter through the National Quotation Bureau or National Association of Securities Dealers Automated Quotation System. Historical trading characteristics for public companies in this industry include limited market support, low trading volume, and wide spreads (on a percentage basis) between the bid and ask prices. Announcements regarding product developments, technological advances, significant customer orders, and financial results significantly influence per share prices.

OUR COMMON STOCK IS SUBJECT TO THE SECURITIES AND EXCHANGE COMMISSION'S "PENNY STOCK" REGULATIONS, WHICH LIMITS THE LIQUIDITY OF COMMON STOCK HELD BY OUR SHAREHOLDERS.

Based on its trading price, our common stock is considered a "penny stock" for purposes of federal securities laws, and therefore is subject to regulations, which affect the ability of broker-dealers to sell the Company's securities. Broker-dealers who recommend a "penny stock" to persons (other than established customers and accredited investors) must make a special written suitability determination and receive the purchaser's written agreement to a transaction prior to sale.

As long as the penny stock regulations apply to our common stock, it may be difficult to trade such stock because compliance with the regulations can delay and/or preclude certain trading transactions. Broker-dealers may be discouraged from effecting transactions in our common stock because of the sales practice and disclosure requirements for penny stock. This could adversely effect the liquidity and/or price of our common stock, and impede the sale of our common stock in the secondary market.

OUR ARTICLES OF INCORPORATION AUTHORIZE US TO ISSUE ADDITIONAL SHARES
OF STOCK.

We are authorized to issue up to 15,000,000 shares of common stock, which may be issued by our board of directors for such consideration, as they may consider sufficient without seeking shareholders approval. The issuance of additional shares of common stock in the future will reduce the proportionate ownership and voting power of current shareholders.

Our Articles of Incorporation also authorize us to issue up to 260,000 shares of preferred stock. The issuance of preferred stock in the future could create additional securities which would have dividend and liquidation preferences prior in right to the outstanding shares of common stock. These provisions could also impede a non-negotiated change in control.

WE HAVE NOT PAID DIVIDENDS ON OUR COMMON STOCK IN THE PAST AND DO NOT
EXPECT TO DO SO IN THE FUTURE.

We cannot assure you that our operations will result in sufficient revenues to enable us to operate at profitable levels or to generate positive cash flow sufficient to pay dividends. We have never paid dividends on our common shares in the past and do not expect to do so in the foreseeable future.

WE MAY HAVE DIFFICULTY RAISING ADDITIONAL CAPITAL, WHICH COULD DEPRIVE
US OF NECESSARY RESOURCES.

We require substantial capital resources to maintain existing operations.

OFF BALANCE SHEET ARRANGEMENTS

The Company has no off balance sheet arrangements including special purpose entities.

 
ITEM 3. CONTROLS AND PROCEDURES

As of the end of the period covered by this report, the Company's Chief Executive Officer and Chief Financial Officer evaluated the effectiveness of the design and operation of the Company's disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) promulgated under the Securities Exchange Act of 1934). Based upon this evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the disclosure controls and procedures were effective as of the period covered by this report in ensuring that information required to be disclosed by the Company in the reports that it files or submits under the Securities and Exchange Act of 1934, as amended, is recorded, processed, summarized and reported within the time period specified by the Securities and Exchange Commission's rules and forms.

Additionally, there were no changes in the Company's internal controls that could materially affect the Company's disclosure controls and procedures subsequent to the date of their evaluation, nor were there any material deficiencies or material weaknesses in the Company's internal controls. As a result, no corrective actions were required or undertaken.

 
PART II. OTHER INFORMATION

 
ITEM 2. CHANGES IN SECURITIES AND SMALL BUSINESS ISSUER PURCHASES OF EQUITY SECURITIES.

SALES OF UNREGISTERED SECURITIES: On March 29, 2004, the Company, in a private placement to an accredited investor sold 21,250 shares of its common stock without par value at a purchase price of $2.40 per share. The total offering price paid in cash was $51,000. As part of the private placement, the accredited investor also received 4,250 warrants to purchase 4,250 shares of the Company's common stock, without par value, at a purchase price of $2.88 per share. In our opinion, the issuance of these shares was exempt from registration pursuant to Section 4(2) of the Securities Act and Rule 506 promulgated thereunder due to the fact the shares were sold to less than 35 purchasers all of whom were accredited investors. The Company did not use a placement agent or underwriter for the transaction.

 
ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K.

(A) EXHIBITS.

 

10(a)    Lease Agreement between Superconductive Components,
         Inc. and Duke Realty Ohio dated as of September 29,
         2003 with Letter of Understanding dated February 17,
         2004.

31.1     Rule 13a-14(a) Certification of Principal Executive
         Officer.

31.2     Rule 13a-14(a) Certification of Principal Financial
         Officer.

32.1     Section 1350 Certification of Principal Executive
         Officer.

32.2     Section 1350 Certification of Principal Financial
         Officer.

(B) REPORTS ON FORM 8-K.

None.

 

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

SUPERCONDUCTIVE COMPONENTS, INC.


Date: May 14, 2004                  /s/ Daniel Rooney
                                    --------------------------------------------
                                    Daniel Rooney, President and Chief Executive
                                    Officer
                                    (Principal Executive Officer)


                                    /s/ Gerald S. Blaskie
                                    --------------------------------------------
                                    Gerald S. Blaskie, Chief Financial Officer
                                    (Principal Financial Officer)


 
 

EXHIBIT 10(a)
September 29, 2003

Superconductive Components, Inc.
2839 Charter Street
Columbus, OH 43228
ATTN: Dan Rooney

RE: Lease Agreement by and between DUKE REALTY OHIO, an Indiana general partnership ("Landlord"), and SUPERCONDUCTIVE COMPONENTS, INC., an Ohio corporation ("Tenant"), dated September 29, 2003 (the "Lease"), for certain premises located at Westbelt West #2(184), 2839 Charter Street, Columbus, Ohio 43228.

Dear Dan:

It is my understanding that Tenant has received the tax incentives required to satisfy the contingency set forth in Section 16.17 of the Lease. Your execution below will confirm my understanding and acknowledge that Tenant is waiving all said contingencies. Please return an executed copy of this letter to me along with your security deposit check in the amount of $7,863.52 as required under the Lease.

Sincerely,


/s/ Jeffrey D. Palmquist
------------------------
Jeffrey D. Palmquist
Vice President, Leasing


Acknowledged and agreed to this 30 day of September, 2003.

SUPERCONDUCTIVE COMPONENTS, INC., an Ohio corporation


By: /s/ Daniel Rooney
    -----------------

Printed: Daniel Rooney
         -------------


Title: President and CEO

cc: Donald W. Jordan
Porter Wright Morris and Arthur, LLP 41 S. High Street
Columbus, OH 43215

MEMORANDUM OF LEASE

THIS MEMORANDUM OF LEASE is made this 29th day of September, 2003, by and between DUKE REALTY OHIO, an Indiana general partnership ("Landlord") and SUPERCONDUCTIVE COMPONENTS, INC., an Ohio corporation ("Tenant").

1. LEASE. In consideration of the covenants, agreements, conditions and understandings to be performed and observed by Tenant, all as more fully set forth in a Lease Agreement of even date (the "Lease"), executed by Landlord and. Tenant, Landlord has leased and demised to Tenant 32,096 square feet of space in Building No. 2(184), Westbelt West Commerce Center, legally described in EXHIBIT "A" attached hereto and made a part hereof and known as 2839 Charter Street, Columbus, Ohio (the "Demised Promises").

2. TERM. The Initial term of the Lease (the "Initial Term") shall commence oil November 1, 2003 and shall continue, unless sooner terminated as provided in the Lease, to and including April 30, 2014. Tenant shall have the right to extend the term of the Lease for one additional term of 5 years on all of the terms and conditions contained in the Lease, including adjustment of Minimum Annual Rent.

3. ADDRESSES. Addresses for notices are as follows:

 

If to Landlord:  Duke Realty Ohio
                 5600 Blazer Parkway, Suite 100
                 Dublin, Ohio 43017
                 Attention: Property Manager

If to Tenant:    Superconductive Components, Inc.
                 2839 Charter Street
                 Columbus, Ohio 43228
                 Attention: Dan Rooney

4. INCORPORATION. This Memorandum of Lease is subject to all of the terms, conditions and understandings set forth in the Lease, which are made a part hereof by reference as though copied verbatim herein, In the event of a conflict between the terms and conditions of this Memorandum of Lease and the terms and conditions of the Lease, the terms and conditions of the Lease shall prevail.

IN WITNESS WHEREOF, the parties hereto have duly executed this Memorandum of Lease as of the day and year first above written.

LANDLORD.

DUKE REALTY OHIO

By Duke Realty Limited Partnership,
a General Partner

By Duke Realty Corporation,
Its General Partner


By: /s/ Donald J. Hunter
    ---------------------------------------
Name:  Donald J Hunter
Title: Senior Vice President
       Columbus


STATE OF OHIO,
COUNTY OF FRANKLIN, SS:

The foregoing instrument was acknowledged before me this 29th day of September , 2003, by Donald J. Hunter, Senior Vice President, Columbus of Duke Realty Corporation, general partner of Duke Realty Limited Partnership, general partner of Duke Realty Ohio, an Indiana general partnership, on behalf of the general partnership.

Lauren H. McElhaney

Notary Public

TENANT:

SUPERCONDUCTIVE COMPONENTS, INC.


By:      /s/ Dan Rooney
   ----------------------------------------
Name: Dan Rooney
Title: President and CEO


STATE OF OHIO,
COUNTY OF FRANKLIN, SS:

The foregoing instrument was acknowledged before me this 24th day of September, 2003, by Dan Rooney, the President and CEO of Superconductive Components, Inc., an Ohio corporation, on behalf of the corporation.

Donald W. Jordan

Notary Public

This Instrument Prepared By:

Donald W. Jordan, Esq.
Porter Wright Morris & Arthur LLP
41 South High Street
Columbus, Ohio 43215

 

EXHIBIT C

LETTER OF UNDERSTANDING

Tenant:           SUPERCONDUCTIVE COMPONENTS, INC. ("Tenant")

Landlord:         DUKE REALTY OHIO ("Landlord")

Regarding:        Lease by and between Tenant and Landlord dated September 29,
                  2003, (the "Lease")

Leased Premises: 2839 Charter Street
Columbus, Ohio 43228

(the "Leased Premises")

The undersigned, on behalf of the Tenant certifies to the Landlord as follows:

1. The "Commencement Date" under the Lease is February 17, 2004.

2. The Rent Commencement Date is February 17, 2004, provided, however, Landlord and Tenant agree that the Monthly Rental Installment for the first six
(6) months of the Lease Term is zero.

3. The "Expiration Date" of the Lease is August 16, 2014.

4. The Lease (including amendments or guaranty, if any) is the entire agreement between Landlord and Tenant as to the leasing of the Leased Premises and is in full force and effect.

5. The Landlord has completed the improvements designated as Landlord's obligation under the Lease (excluding punch list items as agreed upon by the Landlord and Tenant), if any, and Tenant has accepted the Leased Premises as of the Commencement Date.

6. To the best of the undersigned's knowledge, there are no uncured events of default by either Tenant or Landlord under the Lease.

IN WITNESS WHEREOF the undersigned has caused this Letter of Understanding to be executed this 27 day of February, 2004.

TENANT:

SUPERCONDUCTIVE COMPONENTS, INC.,
an Ohio corporation


By:      /s/ Daniel Rooney
   ---------------------------------------

Printed:  Daniel Rooney
         ---------------------------------


Title: President and CEO

LEASE AGREEMENT

THIS LEASE is executed this 29th day of September, 2003, by and between DUKE REALTY OHIO, an Indiana general partnership ("Landlord"), and SUPERCONDUCTIVE COMPONENTS, INC., an Ohio corporation ("Tenant"),

WITNESSETH:

ARTICLE I - LEASE OF PREMISES

Section 1.01. Basic Lease Provisions and Definitions.

A. Leased Premises (shown cross-hatched on Exhibit A attached hereto):
2839 Charter Street, Columbus, Ohio 43228, Building No. 2(184) (the "Building"); located in Westbelt West Commerce Center (the "Park");

B. Rentable Area: approximately 32,096 rentable square feet;

Landlord shall use commercially reasonable standards, consistently applied, in determining the Rentable Area and the rentable area of the Building. Landlord's determination of Rentable Area, as certified by Landlord's architect to Tenant, shall conclusively be deemed correct for all purposes hereunder.

 

C.       Tenant's Proportionate Share: 17.43%;

D.       Minimum Annual Rent:

         Months 1 - 6                                $      0.00 (6 months)
         Year 1, Months 7 - 12                       $ 47,181.12 (6 months)
         Years 2 - 5                                 $ 94,362.24 per year
         Years 6 - 10                                $108,484.44 per year
         Year 11, Months 121 - 126                   $ 54,242.22 (6 months);

E.       Monthly Rental Installments:

         Months 1 - 6                                $      0.00 per month
         Months 7 - 12                               $  7,863.52 per month
         Months 13 - 60                              $  7,863.52 per month
         Months 61 - 120                             $  9,040.37 per month
         Months 121 - 126                            $  9,040.37 per month;

F. Lease Term: Ten (10) years and six (6) months;

G. Target Commencement Date: January. 1, 2004;

H. Security Deposit: $7,863.52;

I. Guarantor(s): None;

J. Broker(s): Duke Realty Services Limited Partnership representing Landlord and Ohio Industrial Realty Company representing Tenant;

 

K.       Permitted Use: Light manufacturing, light assembly, general office and
         related purposes;

L.       Address for notices:

         Landlord:           Duke Realty Ohio
                             5600 Blazer Parkway, Suite 100
                             Dublin, OH 43017
                             Attn: Property Manager



        Tenant:              Superconductive Components, Inc.
                             Attn: Dan Rooney
                             2839 Charter Street
                             Columbus, OH 43228

With a copy to:              Donald W. Jordan
                             Porter Wright Morris and Arthur, LLP
                             41 S. High Street
                             Columbus, OH 43215

Address for rental and other payments:

Duke Realty Ohio 75 Remittance Drive, Suite 3205 Chicago, IL 60675-3205

Section 1.02. Leased Premises. Landlord hereby leases to Tenant and Tenant leases from Landlord, under the terms and conditions herein, the Leased Premises.

ARTICLE 2 - TERM AND POSSESSION

Section 2.01. Term. The term of this Lease ("Lease Term") shall be for the period of time as set forth in Section 1.01F hereof, and shall commence on the date the Leased Premises are Substantially Complete (as hereinafter defined) ("Commencement Date") provided, however the Commencement Date for purposes of the payment of rent hereunder shall not be extended as a result of any delays in Substantial Completion caused by Tenant. "Substantially Complete" or "Substantial Completion" shall mean the date on which Landlord has completed the Tenant Improvements in accordance with the terms of Exhibit B attached hereto subject only to minor punch list items of work which do not substantially interfere with Tenant's use of the Leased Premises in accordance with the terms of the Lease.

Section 2.02. Construction of Tenant Improvements.

I. Landlord's Work.

Tenant has personally inspected the Leased Premises and accepts the same "AS IS" without representation or warranty by Landlord of any kind and with the understanding that Landlord shall have no responsibility with respect thereto except to construct in a good and workmanlike manner the improvements described on EXHIBIT B attached hereto and made a part hereof (the "Tenant Improvements"). Notwithstanding the foregoing to the contrary, based upon Landlord's inspection of the Building systems servicing the Leased Premises prior to the Commencement Date, Landlord represents that as of the Commencement Date the building systems servicing the Leased Premises are in good working order and repair. Within five (5) days of Landlord's Substantial Completion of the Tenant Improvements, Landlord and Tenant shall complete a walk-through of the Leased Premises at which time Tenant shall notify Landlord in writing of any deficiencies in the Tenant Improvements ("Punch List Items"). Landlord shall promptly commence and diligently proceed until the Punch List Items are completed or remedied.

Promptly following the Commencement Date, Tenant shall execute Landlord's Letter of Understanding in substantially the form attached hereto as EXHIBIT C and made a part hereof, acknowledging, among other things, that Tenant has accepted the Leased Premises. If Tenant takes possession of and occupies the Leased Premises, then, subject to the foregoing paragraph, Tenant shall be deemed to have accepted the Leased Premises and that the condition of the Leased Premises and the Building was at the time satisfactory and in conformity with the provisions of this Lease in all respects.

II. Tenant's Work

In addition to the foregoing, Tenant shall be responsible for the installation of Tenant's fixtures and equipment (the "Tenant's Work") within the Leased Premises. Tenant's proposed architect/engineer, construction contractor, and mechanical, electric and plumbing subcontractors are subject to Landlord's prior written approval, which approval shall not be unreasonably withheld or delayed. Promptly following the selection and approval of the contractor, Tenant shall forward to said contractor (and copy Landlord on the transmittal) Landlord's mechanical and plumbing specifications, all of which have been delivered to Tenant prior to the date of this Lease. Tenant shall cause said contractor. to comply with said specifications. At Landlord's request, Tenant shall coordinate a meeting among Landlord, Tenant and Tenant's contractor to discuss the Building systems and other matters related to the construction of the Tenant's Work. Tenant's Work shall be completed in accordance with plans and specifications which shall be approved in writing by Landlord, which approval shall not be unreasonably withheld, conditioned or delayed; provided, however, such plans and specifications shall not materially alter the exterior appearance or basic nature of the Building, or any Building systems.

Tenant, its contractors, and subcontractors, shall maintain in full force and effect during the construction of the Tenant's Work: (i) worker's compensation insurance in an amount no less than the minimum statutory amount; (ii) commercial general liability insurance (which shall not exclude blanket, contractual liability, broad form property damage, personal injury, completed operations, products liability, and fire damage) with a combined single limit of not less than $3,000,000 (which may be satisfied by any combination of primary or excess/umbrella coverage) for both bodily injury and property damage; and (iii) all risk coverage for the full cost of replacement of Tenant's business personal property, including Tenant's Work and betterments. Notwithstanding anything contained in this Lease to the contrary, Tenant and its contractor's and subcontractors' insurance required hereunder shall be the primary policy with respect to any liability, claims, demands or expenses (including reasonable attorneys' fees) for injury (including death) or damages to person or property arising from or in connection with the construction of the Tenant's Work. Tenant shall indemnify and hold harmless Landlord from and against any and all such claims, except for such liability, claim, or demand arising directly out of the sole negligence of Landlord. Tenant further agrees to indemnify, defend and hold harmless Landlord and its agents, directors and employees from all claims and suits of whatever type, including court costs, attorneys' fees, and other expenses, caused by any act or omission of its contractors and subcontractors. Tenant's obligations to indemnify and hold harmless Landlord hereunder shall survive the termination of this Lease.

Prior to commencing the construction of the Tenant's Work, Tenant shall deliver to Landlord (i) evidence of insurance (carried by Tenant, its contractors, and any subcontractors) reasonably satisfactory to Landlord, which insurance shall name Landlord as an additional insured and shall be maintained throughout the construction of the Tenant's Work, and (ii) a project schedule in detail reasonably satisfactory to Landlord. Throughout the construction of the Tenant's Work, Tenant shall notify Landlord promptly of any material deviations from such project schedule. Tenant or its contractor shall construct the Tenant's Work in a good, first-class and workmanlike manner and in accordance with the approved plans and specifications and all applicable governmental regulations. If Tenant shall fail to .complete the Tenant's Work by the Commencement Date, Tenant's obligation to pay Minimum Annual Rent in the amount set forth in Sections 1.01(D) and (E) and Additional Rent hereunder shall nevertheless begin on the Commencement Date. Landlord shall have the right, from time to time throughout the construction process, to enter upon the Leased Premises to perform periodic inspections of the Tenant's Work. Tenant agrees to respond to and address promptly any reasonable concerns raised by Landlord during or as a result of such inspections.

Upon substantial completion of the Tenant's Work, a representative of Landlord and a representative of Tenant together shall inspect the Leased Premises and generate a punchlist of defective or uncompleted items relating to the completion of construction of the Tenant's Work. Tenant shall, within a reasonable time after such punchlist is prepared and agreed upon by Landlord and Tenant, complete such incomplete work and remedy such defective work as are set forth on the punchlist.

Tenant acknowledges and agrees that Tenant shall have no right to conduct its business at the Leased Premises unless and until Tenant delivers to Landlord an original certificate of occupancy for the Leased Premises.

No person shall be entitled to any lien derived through or under Tenant for any labor or material furnished to the Leased Premises, and nothing in this Lease shall be construed to constitute a consent by Landlord to the creation of any lien. If any lien is filed against the Leased Premises for work claimed to have been done for or material claimed to have been furnished to Tenant, Tenant shall cause such lien to be discharged of record within thirty (30) days after filing. Tenant shall indemnify Landlord from all costs, losses, expenses and attorneys' fees in connection with any construction or alteration and any related lien.

Section 2.03. Surrender of the Premises. Upon the expiration or earlier termination of this Lease, Tenant shall immediately surrender the Leased Premises to Landlord in broom-clean condition and in good condition and repair, reasonable wear and tear and loss by fire or other insured casualty excepted. Tenant shall also remove its personal property, trade fixtures and any of Tenant's alterations designated by Landlord, promptly repair any damage caused by such removal, and restore the Leased Premises to the condition existing upon the Commencement Date, reasonable wear and tear and loss by fire or other insured casualty excepted. If Tenant fails to do so, Landlord may restore the Leased Premises to such condition at Tenant's expense, Landlord may cause all of said property to be removed at Tenant's expense, and Tenant hereby agrees to pay all the costs and expenses thereby reasonably incurred. All Tenant property which is not removed within ten (10) days following Landlord's written demand therefor shall be conclusively deemed to have been abandoned by Tenant, and Landlord shall be entitled to dispose of such property at Tenant's cost without thereby incurring any liability to Tenant. The provisions of this section shall survive the expiration or other termination of this Lease.

Section 2.04. Holding Over. If Tenant retains possession of the Leased Premises after the expiration or earlier termination of this Lease, Tenant shall become a tenant from month to month at 150% of the Monthly Rental Installment in effect at the end of the Lease Term, and otherwise upon the terms, covenants and conditions herein specified, so far as applicable. Acceptance by Landlord of rent in such event shall not result in a renewal of this Lease, and Tenant shall vacate and surrender the Leased Premises to Landlord upon Tenant being given thirty (30) days' prior written notice from Landlord to vacate whether or not said notice is given on the rent paying date. This Section 2.04 shall in no way constitute a consent by Landlord to any holding over by Tenant upon the expiration or earlier termination of this Lease, nor limit Landlord's remedies in such event.

ARTICLE 3 - RENT

Section 3.01. Base Rent. Tenant shall pay to Landlord the Minimum Annual Rent in the Monthly Rental Installments, in advance, without deduction or offset except as expressly permitted herein, beginning on the Commencement Date in the amounts set forth in Section 1.01 (D) and (E) and on or before the first day of each and every calendar month thereafter during the Lease Term. The Monthly Rental Installment for partial calendar months shall be prorated.

Section 3.02. Additional Rent. In addition to the Minimum Annual Rent, commencing on the Commencement Date, Tenant shall pay to Landlord for each calendar year during the Lease Term, as "Additional Rent", Tenant's Proportionate Share of all costs and expenses incurred by Landlord during the Lease Term for Real Estate Taxes and Operating Expenses for the Building and Common Areas (collectively, "Common Area Charges").

"Operating Expenses" shall mean all of Landlord's reasonable expenses for operation, repair, replacement and maintenance to keep the Building and Common Areas in good order, condition and repair (including all additional and actual direct costs and expenses of operation and maintenance of the Building which actual and direct costs and expenses Landlord reasonably determines it would have paid or incurred for the Building during such year if the Building had been fully occupied), including, but not limited to, management/administrative fee; utilities not separately metered and paid by Tenant, stormwater discharge fees; license, permit, inspection and other fees; fees and assessments imposed by any covenants or owners' association; security services; insurance premiums and deductibles and maintenance, repair and replacement of the driveways, parking areas (including snow removal), exterior lighting, landscaped areas, walkways, curbs, drainage strips, sewer lines, exterior walls, foundation, structural frame, roof and gutters. Operating Expenses shall include the cost of capital improvements to the extent such capital improvements are made for the purpose of reducing Operating Expenses, of complying with any law, code, ordinance, rule, regulation or order applicable to the Building or Common Areas; or of enhancing or protecting the health and safety of the tenants, occupants, licensees and invitees of the Building and Common Areas. The cost of any capital improvement shall be amortized over the useful life of such improvement (as reasonably determined by Landlord), and only the amortized portion shall be included in Operating Expenses.

"Operating Expenses" shall not include advertising; leasing or marketing expenses; costs to enforce leases against other tenants in the Building; environmental remediation expenses caused 4" Landlord or other tenants of the Building; expenses properly chargeable only to certain tenants as a result of their negligence or noncompliance; expenses reimbursed from insurance proceeds, condemnation awards, or warranties; interest and penalties incurred as a result of Landlord's late payment of expenses; debt service payments; expenses incurred because of Landlord's gross negligence or expenses incurred because of Landlord's default under other leases; fines and penalties incurred as a result of Landlord's failure to comply with applicable laws, rules, and regulations (other than the Americans with Disabilities Act); any damage to the Common Areas caused by Landlord or its agents resulting from the construction by Landlord of buildings on adjacent property owned by Landlord; and expenses in connection with services or other benefits which are provided to another tenant of the Building and are not available to Tenant.

For purposes of this Lease, "Common Areas" shall mean the areas of the Building, the Park and the land which are designed for use in common by all tenants of the Building and their respective employees, agents, customers, invitees and others, and includes, by way of illustration and not limitation, entrances and exits, sidewalks, driveways, parking areas, landscaped areas and other areas as may be designated by Landlord as part of the Common Areas of the Building and the Park. Tenant shall have the non-exclusive right, in common with others, to the use of the Common Areas.

"Real Estate Taxes" shall include any form of real estate tax or assessment or service payments in lieu thereof, and any license fee, commercial rental tax, improvement bond or other similar charge or tax (other than inheritance, personal income or estate taxes) imposed upon the Building or Common Areas (or against Landlord's business of leasing the Building) by any authority having the power to so charge or tax, together with costs and expenses of contesting the validity or amount of Real Estate Taxes, which at Landlord's option may be calculated as if such contesting work had been performed on a contingent fee basis (whether charged by Landlord's counsel or representative; provided, however, that said fees are reasonably comparable to the fees charged for similar services by others not affiliated with Landlord, but in no event shall said fees exceed thirty-three percent (33%) of the good faith estimated tax savings). Additionally, Tenant shall pay, prior to delinquency, all taxes assessed against and levied upon trade fixtures, furnishings, equipment and all personal property of Tenant contained in the Leased Premises.

Notwithstanding anything in this Lease to the contrary:

(a) Uncontrollable Expenses. Tenant will be responsible for Tenant's Proportionate Share of Real Estate Taxes, including the reasonable costs and expenses of contesting the validity or amount of Real Estate Taxes; service payments in lieu of real estate taxes; fees or charges imposed by any governmental entity; insurance premiums; association dues; utilities; costs imposed by covenants or easements and snow removal costs ("Uncontrollable Expenses"), without regard to the level of increase in any or all of the above in any year or other period of time.

(b) Controllable Expenses. Tenant's obligation to pay all other Building Operating Expenses which are not Uncontrollable Expenses (herein "Controllable Expenses"), including management and administrative fees, shall be limited to a four percent (4%) per annum increase over the amount the Controllable Expenses for the immediately preceding calendar year would have been had the Controllable Expenses increased at the rate of one hundred four percent (104%) in all previous calendar years beginning with the actual Controllable Expenses for the year ending December 31 of the second full calendar year of the Lease Term.

Section 3.03. Payment of Additional Rent. Landlord shall estimate the total amount of' Additional Rent to be paid by Tenant during each calendar year of the Lease Term, pro-rated for any partial years. Commencing on the Commencement Date, Tenant shall pay to Landlord each month, at the same time the Monthly Rental Installment is due, an amount equal to one-twelfth (1/12) of the estimated Additional Rent for such year. Within a reasonable time after the end of each calendar year, Landlord shall submit to Tenant a statement of the actual amount of such Additional Rent and within thirty (30) days after receipt of such statement, Tenant shall pay any deficiency between the actual amount owed and the estimates paid during such calendar year. In the event of overpayment, Landlord shall credit the amount of such overpayment toward the next installments of Minimum Annual Rent,

Section 3.04. Late Charges. Tenant acknowledges that Landlord shall incur certain additional unanticipated administrative and legal costs and expenses if Tenant fails to timely pay any payment required hereunder. Therefore, in addition to the other remedies available to Landlord hereunder, if any payment required to be paid by Tenant to Landlord hereunder shall become overdue by more than three (3) business days, such unpaid amount shall bear interest from the due date thereof to the date of payment at the prime rate (as reported in the Wall Street Journal of interest ("Prime Rate") plus four percent (4%) per annum.

Section 3.05. Tenant Verification. If Tenant does not agree with Landlord's determination of Operating Expenses, Tenant shall have the right to inspect such of Landlord's books and records as pertain to the Operating Expenses. Such books and records shall be available to Tenant for inspection, upon prior reasonable written notice to Landlord, during the ninety (90) day period following the delivery of Landlord's statement to Tenant. Such inspection sh~ll take place at Landlord's office located at 5600 Blazer Parkway, Suite 100, Dublin, Ohio. Such inspection of Landlord's books and records shall be conducted only by Tenant or a qualified independent certified public accountant that is not being compensated for its services on a contingency fee basis. If as a result of any audit conducted by Tenant, Landlord and Tenant mutually agree in writing (or Tenant obtains a final unappealable judgment to the effect) that any Landlord's statement of actual Operating Expenses was five percent (5%) or more higher than the actual Operating Expenses as determined by such audit, then Landlord agrees (in addition to refunding any overpayment by Tenant) to reimburse Tenant for the reasonable documented out-of-pocket costs paid by Tenant in connection with such audit. Tenant's failure to exercise its rights hereunder within said ninety (90) day period shall be a waiver of its rights to inspect or contest the method, accuracy or amount of the Annual Rental Adjustment and such Annual Rental Adjustment shall be conclusively deemed to be approved and accepted by Tenant. Pending resolution of any dispute with respect to statements of Tenant's Annual Rental Adjustment, Tenant shall pay its Annual Rental Adjustment as shown on such statement, and upon final determination of the amount of Tenant's Annual Rental Adjustment, Landlord shall promptly refund any overpayment to Tenant or Tenant shall promptly pay any amount due to Landlord, as applicable.

ARTICLE 4 - SECURITY DEPOSIT

Tenant, upon execution of this Lease, shall deposit with Landlord the Security Deposit as security for the performance by Tenant of all of Tenant's obligations contained in this Lease. In the event of a default by Tenant, Landlord may apply all or any part of the Security Deposit to cure all or any part of such default; and Tenant agrees to promptly, upon demand, deposit such additional sum with Landlord as may be required to maintain the full amount of the Security Deposit. All sums held by Landlord pursuant to this section shall be without interest. At the end of the Lease Term, provided that there is then no uncured default, Landlord shall promptly return the Security Deposit to Tenant.

ARTICLE 5 - USE

Section 5.01. Use of Leased Premises. The Leased Premises are to be used by Tenant solely for the Permitted Use and for no other purposes without the prior written consent of Landlord. Landlord represents that the Building is zoned M.

Section 5.02. Covenants of Tenant Regarding Use. Tenant shall (i) use and maintain the Leased Premises and conduct its business thereon in a safe, careful, reputable and lawful manner, (ii) comply with all laws, rules, regulations, orders, ordinances, directions and requirements of any governmental authority or agency, now in force or which may hereafter be in force, including without [imitation those which shall impose upon Landlord or Tenant any duty with respect to or triggered by a change in the use or occupation of, or any improvement or alteration to, the Leased Premises, and (iii) comply with and obey all reasonable directions of the Landlord, including any rules and regulations that may be adopted by Landlord from time to time and provided to Tenant in writing. Tenant shall not do or permit anything to be done in or about the Leased Premises or Common Areas which constitutes a nuisance or which interferes with the rights of other tenants or injures them. Landlord shall not be responsible to Tenant for the nonperformance by any other tenant or occupant of the Building of its lease or of any rules and regulations but shall use commercially reasonable efforts to enforce such performance by other tenants. Tenant shall not overload the floors of the Leased Premises. All damage to the floor structure or foundation of the Building due to improper positioning or storage of items or materials shall be repaired by Landlord at the sole expense of Tenant, who shall reimburse Landlord immediately therefor upon demand. Tenant shall not use the Leased Premises, or allow the Leased Premises to be used, for any purpose or in any manner which would invalidate any policy of insurance now or hereafter carried on the Building or increase the rate of premiums payable on any such insurance policy unless Tenant reimburses Landlord as Additional Rent for any increase in premiums charged.

Section 5.03. Landlord's Rights Regarding Use. In addition to the rights specified elsewhere in this Lease, Landlord shall have the following rights regarding the use of the Leased Premises or the Common Areas, each of which may be exercised without notice or liability to Tenant, (a) Landlord may install such signs, advertisements, notices or tenant identification information as it shall deem necessary or proper; (b) Landlord shall have the right at any time to control, change or otherwise after the Common Areas as it shall deem necessary or proper provided that Tenant's parking and access to the Leased Premises shall not be materially altered or reduced; and (c) Landlord or Landlord's agent shall be permitted to inspect or examine the Leased Premises at any reasonable time upon reasonable notice (except in an emergency when no notice shall be required), and Landlord shall have the right to make any repairs to the Leased Premises which are necessary for its preservation if Tenant fails to make such repairs within thirty (30) days after written notice from Landlord; provided, however, that any repairs made by Landlord shall be at Tenant's expense, except as provided in Sectio!] 7.02 hereof. Landlord shall incur no liability to Tenant for such entry, nor shall such entry constitute an eviction of Tenant or a termination of this Lease, or entitle Tenant to any abatement of r6nt therefor.

ARTICLE 6 - UTILITIES AND SERVICES

Tenant shall obtain in its own name and pay directly to the appropriate supplier the cost of all utilities and services serving the Leased Premises. Landlord and Tenant acknowledge that Tenant's water will be submetered. However, if any services or utilities are jointly metered with other property, Landlord shall make a reasonable determination of Tenant's proportionate share of the cost of such utilities and services and Tenant shall pay such share to Landlord within fifteen (15) days after receipt of Landlord's written statement. Landlord shall not be liable in damages or otherwise for any failure or interruption of any utility or other Building service and no such failure or interruption shall entitle Tenant to terminate this Lease or withhold sums due hereunder. In the event of utility "deregulation", Landlord shall choose the service provider.

Notwithstanding the foregoing, in the event that (i) such interruption is due to Landlord's negligence or intentional wrongful acts, or (ii) the restoration of service is entirely within Landlord's control, and (iii) Landlord negligently fails to restore such service within a reasonable time, and (iv) the Leased Premises are untenantable (meaning that Tenant is unable to use such space in the normal course of its business for the Permitted Use) for more than five (5) consecutive days, then Tenant shall notify Landlord (and Landlord's tender, if any) in writing that Tenant intends to abate rent. If service has not been restored within five (5) days of Landlord's receipt of Tenant's notice, then Minimum Annual Rent and Additional Rent shall abate on a per them basis for each day commencing on the day which the Leased Premises became untenantable and continuing until the Leased Premises becomes tenantable, Such abatement shall be Tenant's sole remedy for Landlord's failure to restore service as set forth above, and Tenant shall not be entitled to damages (consequential or otherwise) as a result thereof.

ARTICLE 7 - MAINTENANCE AND REPAIRS

Section 7.01. Tenant's Responsibility. During the Lease Term, Tenant shall, at its own cost and expense, maintain the Leased Premises in good condition. regularly servicing and promptly making all repairs and replacements thereto, including but not limited to the electrical systems, heating and air conditioning systems, plate glass, floors, windows and doors, sprinkler and plumbing systems, and shall obtain a preventive maintenance contract on the heating, ventilating and air-conditioning systems, and provide Landlord with a copy thereof, The preventive maintenance contract shall meet or exceed Landlord's standard maintenance criteria, and shall provide for the inspection and maintenance of the heating, ventilating and air conditioning system on not less than a semi-annual basis.

Section 7.02. Landlord's Responsibility. During the term of this Lease, Landlord shall maintain in good condition and repair, and replace as necessary, the roof, exterior walls, foundation and structural frame of the Building, access drives, lighting, utility lines, and the parking and landscaped areas, the costs of which shall be included in Operating Expenses; provided, however, that to the extent any of the foregoing items require repair solely because of the negligence, misuse, or default of Tenant, its employees, agents, customers or invitees, Landlord shall make such repairs solely at Tenant's expense.

Section 7.03. Alterations. Tenant shall not permit alterations in or to the Leased Premises unless and until the plans have been approved by Landlord in writing. As a condition of such approval, Landlord may require Tenant to remove the alterations and restore the Leased Premises upon termination of this Lease; otherwise, all such alterations shall at Landlord's option become a part of the realty and the property of Landlord, and shall not be removed by Tenant except Tenant may remove all trade fixtures, machinery, equipment, tanks, special electrical equipment and other personal property installed by Tenant. Tenant shall ensure that all alterations shall be made in accordance with all applicable laws, regulations and building codes, in a good and workmanlike manner and of quality equal to or better than the original construction of the Building. No person shall be entitled to any lien derived through or under Tenant for any labor or material furnished to the Leased Premises, and nothing in this Lease shall be construed to constitute a consent by Landlord to the creation of any lien. If any lien is filed against the Leased Premises for work claimed to have been done for or material claimed to have been furnished to Tenant, Tenant shall cause such lien to be discharged of record within thirty
(30) days after filing. Tenant shall indemnify Landlord from all costs, losses, expenses and attorneys' fees in connection with any construction or alteration and any related lien. Landlord agrees that work on any subsequent tenant finish improvements and/or alterations may be performed by Tenant's own contractors provided Landlord approves such contractors and Tenant and Tenant's approved contractors complete such work in accordance with Section 2.02(11).

ARTICLE.8 - CASUALTY

Section 8.01. Casualty. In the event of total or partial destruction of the Building or the Leased Premises by fire, or other casualty, Landlord agrees to promptly restore and repair the Leased Premises; provided, however, Landlord's obligation hereunder shall be limited to the reconstruction of such of the tenant finish improvements as were originally required to be made by Landlord, if any, as more particularly described on Exhibit B. Rent shall proportionately abate during the time that the Leased Premises or part thereof are unusable because of any such damage. Notwithstanding. the foregoing, if the Leased Premises are (i) so destroyed that they cannot be repaired or rebuilt within one hundred eighty (180) days from the casualty date; or (ii) destroyed by a casualty which is not covered by the insurance required hereunder or, if covered, such insurance proceeds are not released by any mortgagee entitled thereto or are insufficient to rebuild the Building and the Leased Premises; then, in case of a clause (i) casualty, either Landlord or Tenant may, or, in the case of a clause (ii) casualty, then Landlord may, upon thirty (30) days' written notice to the other party, terminate this Lease with respect to matters thereafter accruing. In the event of a casualty rendering the Leased Premises untenantable and neither Landlord or Tenant terminate the Lease as provided hereunder, upon receipt of a written request from Tenant, Landlord will use commercially reasonable efforts to find Tenant temporary space owned or controlled by Landlord at the time of Landlord's receipt of such request, which space shall be leased by Landlord to Tenant at the same rental rate and upon the terms contained in this Lease, Provided the casualty rendering the Leased Premises unteriantable is not caused by the negligence of Tenant, its contractors, agents, employees, invitees, or customers, Landlord shall relocate Tenant to such temporary space at Landlord's expense, provided, however, Landlord shall only be required to pay such expenses that are not covered by Tenant's insurance.

Section 8.02. All Risk Coverage Insurance. During the Lease Term, Landlord shall maintain all risk coverage insurance on the Building in an amount equal to its full replacement cost, but shall not protect Tenant's property on the Leased Premises; and, notwithstanding the provisions of Section 9.01, Landlord shall not be liable for any damage to Tenant's property, regardless of cause, including the negligence of Landlord and its employees, agents and invitees. Tenant hereby expressly waives any right of recovery against Landlord for damage to any property of Tenant located in or about the Leased Premises, however caused, including the negligence of Landlord and its employees, agents and invitees. Notwithstanding the provisions of Section 9.01 below, Landlord hereby expressly waives any rights of recovery against Tenant for damage to the Leased Premises or the Building which is insured against under Landlord's all risk coverage insurance required to be insured by the terms of the Lease, Within thirty (30) days of Landlord's receipt of a written request from Tenant, Landlord will provide Tenant with a certificate of insurance. All insurance policies maintained by Landlord or Tenant as provided in this Lease shall contain an agreement by the insurer waiving the insurer's right of subrogation against the other party to this Lease, if available.

ARTICLE 9 - LIABILITY INSURANCE

Section 9.01. Tenant's Responsibility. Landlord shall not be liable to Tenant or to any other person for (i) damage to property or injury or death to persons due to the condition of the Leased Premises, the Building or the Common Areas, or (ii) the occurrence of any accident in or about the Leased Premises or the Common Areas, or (iii) any act or neglect of Tenant or any other tenant or occupant of the Building or of any other person, unless such damage, injury or death is directly the result of Landlord's negligence or willful misconduct; and Tenant hereby releases Landlord from any and all liability for the same. Tenant shall be liable for, and shall indemnify and defend Landlord from, any and .all liability for (i) any act or neglect of Tenant and any person coming on the Leased Premises or Common Areas by the license of Tenant, express or implied, (ii) any damage to the Leased Premises, and (iii) any loss of or damage or injury to any person (including death resulting therefrom) or property occurring in, on or about tile Leased Premises, regardless of cause, except for any loss or damage from fire or casualty insured as provided in Section 8.02 and except for that caused directly by Landlord's negligence or willful misconduct. This provision shall survive the expiration or earlier termination of this Lease.

Section 9.02. Tenant's Insurance. Tenant shall carry the following insurance, issued by one or more insurance companies acceptable to Landlord, which insurance companies shall be admitted in the state in which the Leased Premises is located, with the following minimum coverages:

A. Worker's Compensation: minimum statutory amount.

B. Commercial General Liability Insurance (which shall not exclude blanket, contractual liability, broad form property damage, personal injury, completed operations, products liability, and fire damage) with a combined single limit of not less than $3,000,000.00 (which may be satisfied by any combination of primary or excess/umbrella coverage) for both bodily injury and property damage,

C. All Risk Coverage for the full cost of replacement of Tenant's business personal property, including Tenant's improvements and betterments.

D. Business interruption insurance.

Tenant's commercial liability insurance shall protect Tenant and Landlord as their interests may appear, naming Landlord and Landlord's managing agent and mortgagee as additional insureds, and shall provide that they may not be canceled on less than thirty (30) days' prior written notice to Landlord. Tenant shall furnish Landlord with Certificates of Insurance evidencing all required coverages on or before the Commencement Date. If Tenant fails to carry such insurance, or fails to furnish Landlord with such Certificates of Insurance within thirty (30) days after a request to do so, Landlord may obtain such insurance and collect the cost thereof from Tenant.

ARTICLE 10 - EMINENT DOMAIN

If all or any substantial part of the Building or Common Areas shall be acquired by the exercise of eminent domain or by voluntary conveyance in lieu thereof, Landlord may terminate this Lease by giving written notice to Tenant on or before the date that actual possession thereof is so taken. If all or any part of the Leased Premises shall be acquired by the exercise of eminent domain or by voluntary conveyance in lieu thereof so that the Leased Premises shall become unusable by Tenant for the Permitted Use, Tenant may terminate this Lease as of the date that actual possession thereof is taken or transferred by giving written notice to Landlord. All damages awarded shall belong to Landlord; provided, however, that Tenant reserves the right to bring an action in its own name for its loss of business, as well as any other damages that Tenant is entitled to recover as a result of the condemnation action provided such amount is not subtracted from Landlord's award. Tenant's claim for such damages shall survive termination of this Lease.

ARTICLE 11 - ASSIGNMENT AND SUBLEASE

Tenant shall not assign this Lease or sublet the Leased Premises in whole or in part without Landlord's prior written consent, which consent shall not be unreasonably withheld, delayed or denied (provided that it shall not be unreasonable for Landlord to withhold or deny its consent with respect to any proposed assignment or subletting to a third party that is already a tenant in the Building or the Park), In the event of any assignment or subletting, Tenant shall remain primarily liable hereunder, and any extension, expansion, rights of first offer, rights of first refusal or other options granted to Tenant tinder this Lease shall be rendered void and of no further force or effect. The acceptance of rent from any other person shall not be deemed to be a waiver of any of the provisions of this Lease or to be a consent to the assignment of this Lease or the subletting of the Leased Premises. Without in any way limiting Landlord's right to refuse to consent to any assignment or subletting of this Lease, Landlord reserves the right to refuse to give such consent if in Landlord's reasonable opinion (i) the Building or the Leased Premises are or may be in any way materially and adversely affected; (ii) the business reputation of the proposed assignee or subtenant is unacceptable, or (iii) the financial worth of the proposed assignee or subtenant is insufficient to meet the obligations hereunder. Landlord further expressly reserves the right to refuse to give its consent to any subletting if the proposed rent is publicly advertised to be less than the then current rent for similar premises in the Park. Tenant agrees to reimburse Landlord for reasonable accounting and attorneys' fees incurred in conjunction with the processing and documentation of any such requested assignment, subletting or any other hypothecation of this Lease or Tenant's interest in and to the Leased Premises. If Tenant shall make any assignment or sublease, with Landlord's consent, for a rental in excess of the rent payable under this Lease, Tenant shall pay to Landlord fifty percent (50%) of any such excess rental upon recei