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 Date of Report (date of earliest event reported): April 19, 2006 GALES INDUSTRIES INCORPORATED ------------------------------------------------------ (Exact Name of Registrant as Specified in its Charter) Delaware 000-29245 20-4458244 ------------- ----------- ------------ State of Commission IRS Employer Incorporation File Number I.D. Number 1479 North Clinton Avenue, Bay Shore, NY 11706 ---------------------------------------------- Address of principal executive offices Registrant's telephone number: (631) 968-5000 ------------------------------------------------------------- (Former Name or Former Address, if Changed Since Last Report) 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 (see General Instruction A.2. below): |_| Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) |_| Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) |_| Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) |_| Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) ITEM 2.02 RESULTS OF OPERATIONS AND FINANCIAL CONDITION and ITEM 7.01 REGULATION FD DISCLOSURE. The following information is furnished under Item 2.02 - Results of Operations and Financial Condition, and Item 7.01 - Regulation FD Disclosure: On April 19, 2006, Gales Industries Incorporated issued a press release announcing its financial results for the year ended December 31, 2005. A copy of such press release is attached to this report as Exhibit 99.1 and is incorporated herein by reference. EXHIBIT 99.1 Press Release, dated April 19, 2006, of Gales Industries Incorporated announcing its financial results for the year ended December 31, 2005. 2 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Current Report to be signed on its behalf by the undersigned hereunto duly authorized. Dated: April 19, 2006 GALES INDUSTRIES INCORPORATED By: /s/ Michael A. Gales ------------------------------------ Michael A. Gales, Executive Chairman 3 EXHIBIT INDEX 99.1 Press Release, dated April 19, 2006, of Gales Industries Incorporated announcing its financial results for the year ended December 31, 2005. 4