Feb 27,2007

MSA Announces Record Sales for 2006

Strong Sales Growth in European and International Markets Offset Lower
Military and Fire Service Sales in North America

PITTSBURGH, Feb. 27 /PRNewswire-FirstCall/ -- MSA (NYSE: MSA) today announced that net sales for the year ended December 31, 2006 were $913.7 million, compared with $907.9 million in 2005, an increase of $5.8 million, or 1 percent. Net income for the year ended December 31, 2006 was $63.9 million, or $1.76 per basic share, down $17.9 million, or 22 percent, compared with $81.8 million, or $2.24 per basic share, for 2005.

Net sales for the fourth quarter of 2006 were $256.9 million compared with $241.9 million for the fourth quarter of 2005, an increase of $15.0 million, or 6 percent. Net income for the fourth quarter of 2006 was $19.5 million, or 54 cents per basic share, down $4.7 million, or 19 percent, compared with $24.2 million, or 66 cents per basic share, for the same quarter last year.

Record fourth quarter sales reflect strong growth in the company's European and International segments, partially offset by lower military and fire service sales in North America. Local currency sales generated by MSA Europe improved $18.9 million in the fourth quarter and also benefited from the favorable translation effects of a stronger euro. The sales improvement in Europe reflects particularly strong sales growth in Central and Eastern European markets. In the company's International segment, local currency sales were up $13.4 million, largely due to the January 2006 acquisition of Select PPE in South Africa where local currency sales improved $8.6 million in the quarter. The remainder of MSA International's sales growth occurred in South America and the Asia Pacific region.

Fourth quarter sales in North America were down $23.2 million. Sales of SCBA, thermal imaging cameras and other products to the U.S. fire service market continued to be depressed by delays in the release of fire department funding made available through the U.S. Assistance to Firefighters Grant (AFG) program and were down $20.9 million. As expected, shipments of Advanced Combat Helmets (ACH) and related communication systems to the military were $8.5 million lower in the current quarter reflecting the government's decision to split ACH contracts evenly between three suppliers and upon the completion of certain communication contracts. Gas mask sales, primarily to Homeland Security markets, were $4.5 million lower than in the same quarter last year. These sales declines were partially offset by improved shipments of instruments, up $4.7 million, and body armor, up $5.2 million, helped by the acquisition of Paraclete Armor and Equipment.

Fourth quarter net income in the European and International segments improved $2.5 million and $0.7 million, respectively, reflecting stronger sales, partially offset by higher selling expenses. Net income in the North American segment was down $7.9 million, primarily due to lower sales to the military and the fire service, and higher research and development expense, partially offset by favorable income tax adjustments.

The $17.9 million decrease in net income for the year ended December 31, 2006 includes restructuring and other charges of approximately $4.5 million after-tax primarily associated with the Project Outlook restructuring plan in North America, and $1.5 million after-tax in incremental stock-based compensation expense, partially offset by a more favorable income tax profile in the current year. Project Outlook costs were primarily related to workforce reductions that were largely achieved through a voluntary retirement incentive program that was completed during the first quarter. Incremental stock-based compensation expense was related to the newly-required accounting for stock options. Most of the balance of the reduction in annual earnings was due to the profit impact of lower U.S. Military sales.

"I am very pleased to report record sales for the fourth quarter and the full year," said John T. Ryan III, MSA Chairman and CEO. "We began 2006 knowing that our sales of military products to the U.S. government would be about $60 million lower than in 2005. Our objective, as we have planned for some time, was to offset this reduction with growth in our sales to commercial markets and by cost reduction. We were particularly successful in meeting this challenge in our European and International businesses, both of which recorded sales increases in the range of 20 percent for the year, through focused efforts in Central and Eastern Europe, Asia and an acquisition in South Africa."

"An encouraging element in North America was the breadth of our progress in our industrial commercial business; those markets other than the military, fire service and Homeland Security gas masks," Mr. Ryan added. "We achieved strong double digit percentage growth in this area, led by stronger instrument and head protection sales in North America, as well as in Europe and International. Our objective in 2006 was to grow these areas while improving our productivity and cost discipline to the point where we would achieve operating earnings, before the expenses of restructuring and stock- compensation accounting, exceeding that of 2005, even if by a small amount. However, due to the significant delay in the U.S. Federal Government's release of the aforementioned AFG grants, we fell short of meeting this goal. Only about half of the expected annual grants were released in the second half of 2006, versus substantially all of them in the second halves of 2005 and past years. While the 2006 AFG grants are now continuing in early 2007 for expected completion by May, the fact is we 'ran out of time' in fire service sales in calendar year 2006." Mr. Ryan added that this situation was compounded further by the fact that many U.S. municipalities, awaiting word on AFG funding, delayed purchase decisions to use their own money for their fire service needs.

"Besides our strong growth in most commercial markets, I am pleased with the initiatives that we completed in 2006 to reduce operating costs, particularly through Project Outlook in North America. We will once more count on the strength and broad portfolio of our business and on our initiatives to reduce our costs of operations, including Project Magellan, that was recently announced, which will give us greater productivity in our use of manufacturing space, and other global manufacturing initiatives," continued Mr. Ryan.

"The major uncertainty in 2007 will again be the U.S. Fire Service. Should the AFG program return to its previous time parameters, we could see in 2007 about a year and a half worth of normal funding. Should the program be delayed again, some of the already- appropriated funding could slip into the first half of 2008. Additionally, new National Fire Protection Association (NFPA) standards for breathing apparatus, due to be effective August 31, 2007, could greatly impact, in either direction, the timing of breathing apparatus orders over the next 18 months. We do, however, feel confident that during the January 2007 to May 2008 period good U.S. fire service business opportunities will be available, but it is not clear into which month or quarter the greater amount will be placed. It is our job to get MSA a very good share of this. Ultimately, our objective in 2007 is simple: to not only improve on our 2006 sales and earnings, but also to get back to achieving record results overall. With a few breaks in fire service timing, we hope to handle the disappointing end to our six year 'winning streak' by going out and starting a new one all over again," Mr. Ryan concluded.

About MSA:

Established in 1914, MSA is a global leader in the development, manufacture and supply of sophisticated safety products that protect people's health and safety. Sophisticated safety products typically integrate any combination of electronics, mechanical systems and advanced materials to protect users against hazardous or life-threatening situations. The company's comprehensive line of products is used by workers around the world in the fire service, homeland security, construction and other industries, as well as the military. Principal products include self-contained breathing apparatus, gas masks, gas detection instruments, head protection, respirators, thermal imaging cameras and ballistic body armor. The company also provides a broad range of consumer and contractor safety products through retail channels. These products are marketed and sold under the MSA Safety Works brand. MSA has more than 30 international locations. Additional information is available on the company's Web site at www.msanet.com.

Cautionary Statement Regarding Forward-Looking Statements:

Except for historical information, certain matters discussed in this press release may be forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. Forward-looking statements, including without limitation all projections and anticipated levels of future performance, involve risks, uncertainties and other factors that may cause our actual results to differ materially from those discussed herein. Actual results can be affected by any number of factors, many of which are outside of management's control. Among the factors that could cause such differences are spending patterns of government agencies, competitive pressures, product liability claims, the success of new product introductions, currency exchange rate fluctuations, the identification and successful integration of acquisitions and the risks of doing business in foreign countries. These risks, uncertainties and other factors are detailed from time to time in our filings with the United States Securities and Exchange Commission ("SEC"). You are strongly urged to review all such filings for a more detailed discussion of such risks and uncertainties. MSA's SEC filings are readily obtainable at no charge at www.sec.gov, as well as on a number of other commercial web sites.




    Mine Safety Appliances Company
    Consolidated Condensed Statement of Income (Unaudited)
    (In thousands, except earnings per share)

                             Three Months Ended         Twelve Months Ended
                                 December 31                 December 31
                              2006         2005            2006       2005

    Net sales               $256,939     $241,861        $913,714   $907,912
    Other income               1,975          967           5,384      4,058

                             258,914      242,828         919,098    911,970

    Cost of products sold    169,648      150,053         568,410    558,921
    Selling, general and
     administrative           55,872       49,503         215,663    201,367
    Research and development   6,912        5,072          26,037     21,928
    Restructuring and other
     charges                     219          ---           6,981        ---
    Interest                   2,348        1,542           6,228      5,484
    Currency exchange
     losses (gains)              614         (222)          3,139        474

                              235,613     205,948         826,458    788,174

    Income before income
     taxes                     23,301      36,880          92,640    123,796
    Provision for income
     taxes                      3,803      12,703          28,722     42,013
    Net income                 19,498      24,177          63,918     81,783

    Basic earnings per share  $   .54     $   .66         $  1.76    $  2.24
    Diluted earnings per
     share                    $   .53     $   .65         $  1.73    $  2.19
    Dividends per common
     share                    $   .18     $   .14         $   .68    $   .52

    Average number of common
     shares outstanding
     (basic)                   36,138      36,620          36,366     36,560



    Mine Safety Appliances Company
    Consolidated Condensed Balance Sheet (Unaudited)
    (In thousands)

                                    December 31, 2006        December 31, 2005
    Current assets
      Cash and cash equivalents      $   61,296                $   44,797
      Trade receivables, net            174,569                   169,436
      Inventories                       137,230                   119,731
      Other current assets               43,764                    43,262
         Total current assets           416,859                   377,226

    Property, net                       120,651                   116,209
    Prepaid pension cost                211,018                   140,575
    Goodwill                             79,360                    55,654
    Other non-current assets             70,732                    35,693
      Total                             898,620                   725,357

    Current liabilities
       Notes payable and current
        portion of long-term debt     $   2,340                 $   8,808
       Accounts payable                  39,441                    40,935
       Other current liabilities         85,654                    81,116
         Total current liabilities      127,435                   130,859

    Long-term debt                      112,541                    45,834
    Pension and other employee
     benefits                           110,966                    80,656
    Deferred tax liabilities            100,969                    75,511
    Other non-current liabilities         8,856                    10,100
    Shareholders' equity                437,853                   382,397
       Total                            898,620                   725,357



    Mine Safety Appliances Company
    Segment Information (Unaudited)
    (In thousands)
                                Three Months Ended       Twelve Months Ended
                                    December 31               December 31
                                 2006        2005          2006       2005
    Net sales
      North America           $132,255      $155,411    $503,357     $566,501
      Europe                    73,089        48,208     219,241      180,493
      International             51,595        38,242     191,116      160,918
         Total                 256,939       241,861     913,714      907,912

    Net income
      North America            $12,638       $20,501     $42,658      $64,149
      Europe                     4,045         1,586       8,851        6,321
      International              2,470         1,748      13,087       11,659
      Reconciling                  345           342        (678)        (346)
         Total                  19,498        24,177      63,918       81,783

SOURCE MSA

CONTACT: Mark Deasy,
+1-412-967-3357, for MSA