UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 


 

FORM 8-K

 

CURRENT REPORT

 

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

 

March 22, 2006

Date of Report (Date of earliest event reported)

 

AAR CORP.

(Exact Name of Registrant as Specified in Its Charter)

 

Delaware

(State or other jurisdiction of incorporation)

 

1-6263

 

36-2334820

(Commission File Number)

 

(IRS Employer Identification No.)

 

One AAR Place, 1100 N. Wood Dale Road

Wood Dale, Illinois 60191

 (Address and Zip Code of Principal Executive Offices)

 

Registrant’s telephone number, including area code:  (630) 227-2000

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

 

o

 

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o

 

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o

 

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o

 

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

 



 

Item 7.01               Regulation FD Disclosure

 

On March 22, 2006, in response to a question from a participant during a conference call to discuss fiscal year 2006 third quarter results of AAR CORP. (the “Company”), management provided amounts for earnings before interest, taxes, depreciation and amortization (“EBITDA”), a non-Generally Accepted Accounting Principles (“GAAP”) measure, for the third quarter ended February 28, 2006 and February 28, 2005. A copy of the Company’s reconciliation of financial measures reported on the basis of GAAP to comparable financial measures reported on a non-GAAP basis is attached hereto as Exhibit 99.1.

 

The information furnished under Item 7.01 of this Current Report on Form 8-K and the exhibit attached hereto shall not be deemed to be “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that section. It may only be incorporated by reference in another filing under the Exchange Act or Securities Act of 1933, as amended, if such subsequent filing specifically references this Form 8-K.

 

Item 9.01               Financial Statements and Exhibits

 

(d)           Exhibits

 

99.1         Reconciliation of financial measures reported on the basis of GAAP to comparable financial measures reported on a non-GAAP basis.

 

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SIGNATURE

 

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 hereunto duly authorized.

 

Date:   March 24, 2006

 

 

 

 

 

AAR CORP.

 

 

 

 

 

 

 

By:

  /s/ TIMOTHY J. ROMENESKO

 

 

Timothy J. Romenesko

 

 

Vice President-Chief Financial Officer &

 

 

Treasurer

 

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EXHIBIT INDEX

 

Exhibit Number

 

Description

 

 

 

99.1

 

Reconciliation of financial measures reported on the basis of GAAP to comparable financial measures reported on a non-GAAP basis.

 

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