Atari Corp – ‘10-Q/A’ for 9/30/94 – EX-5

As of:  Friday, 1/13/95   ·   For:  9/30/94   ·   Accession #:  802019-95-1   ·   File #:  1-09281

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Amendment to Quarterly Report   —   Form 10-Q
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q/A      Amendment to Quarterly Report                          3      8K 
 2: EX-5        Opinion re: Legality                                   1      7K 

EX-5   —   Opinion re: Legality

[ARTICLE] 5                                                                     

                                                                [Download Table]
                                                                                
[PERIOD-TYPE]                              QTR-3                                
[FISCAL-YEAR-END]                          DEC-30-1994                          
[PERIOD-END]                               SEP-30-1994                          
[CASH]                                          18,987                          
[SECURITIES]                                     8,180                          
[RECEIVABLES]                                    6,223                          
[ALLOWANCES]                                         0                          
[INVENTORY]                                     14,491                          
[CURRENT-ASSETS]                                 7,172                          
[PP&E]                                          12,016<F1>                      
[DEPRECIATION]                                       0                          
[TOTAL-ASSETS]                                  67,069                          
[CURRENT-LIABILITIES]                           14,608                          
[BONDS]                                         43,454<F2>                      
[COMMON]                                           588                          
[PREFERRED-MANDATORY]                                0                          
[PREFERRED]                                          0                          
[OTHER-SE]                                       8,419<F3>                      
[TOTAL-LIABILITY-AND-EQUITY]                    67,069                          
[SALES]                                          7,173                          
[TOTAL-REVENUES]                                 7,173                          
[CGS]                                            5,957                          
[TOTAL-COSTS]                                   11,366                          
[OTHER-EXPENSES]                                   877                          
[LOSS-PROVISION]                                     0                          
[INTEREST-EXPENSE]                               (570)                          
[INCOME-PRETAX]                                (3,886)                          
[INCOME-TAX]                                         0                          
[INCOME-CONTINUING]                            (3,886)                          
[DISCONTINUED]                                       0                          
[EXTRAORDINARY]                                      0                          
[CHANGES]                                            0                          
[NET-INCOME]                                   (3,886)                          
[EPS-PRIMARY]                                   (0.07)                          
[EPS-DILUTED]                                   (0.07)                          
<FN>                                                                            
<F1>Includes PP&E (net) $1,200 and Real Estate held for Sale $10,816.           
<F2>Includes Accounts Payable $10,415 and Accrued Liabilities $4,193.           
<F3>Includes Paid in Capital $155,868; Accumulated Deficit $146,127; Accumulated
Tran. Adjustment $1,612; and Gain Market Securities $290.                       
</FN>