Registrant’s telephone number, including area code(419) 755-1011

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 such filing requirements for the past 90 days. Yesþ Noo

Indicate by check mark whether the registrant is an accelerated filer (as defined in Rule 12b-2 of the Exchange Act). Yesþ Noo

Common shares, without par value, outstanding at JuneSeptember 30, 2005. 10,682,69710,685,697

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and in accordance with the instructions to Form 10-Q and do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and sixnine month periods ended JuneSeptember 30, 2005 are not necessarily indicative of results that may be expected for the year ending December 31, 2005. For further information, refer to the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2004.

Certain prior year amounts have been reclassified to conform to the 2005 presentation.

During the course of the Company’s 2004 financial statement close process, a prior period error relating to the overstatement of a deferred income tax liability was identified. The correction of the error, recognizing an increase to shareholders’ equity and a reduction to deferred tax liability, resulted in a restatement of 2002, 2003 and the first three quarters of 2004 financial statements.

In November 2004, the FASB issued Statement on Financial Accounting Standards (“SFAS”) No. 151 “Inventory Costs—an amendment of ARB No. 43, Chapter 4.” This Statement amends the guidance in ARB No. 43 to require idle facility expense, freight, handling costs, and wasted material (spoilage) be recognized as current-period charges. In addition, SFAS No. 151 requires that allocation of fixed production overheads to the costs of conversion be based on the normal capacity of the production facilities. SFAS No. 151 is effective for inventory costs incurred during fiscal years beginning after June 15, 2005. The Company is currently evaluating the impact of this statement on its financial statements.

FASB Staff Position (“FSP”) 109-1, Application of FASB Statement No. 109, “Accounting for Income Taxes,” for the Tax Deduction Provided to U.S. Based Manufacturers by the American Job Creation Act of 2004, and FSP 109-2, “Accounting and Disclosure Guidance for the Foreign Earnings

FSP No. 109-2 provides guidance under FASB Statement No. 109, “Accounting for Income Taxes,” with respect to recording the potential impact of the repatriation provisions of the American Jobs Creation Act of 2004 (the “Jobs Act”) on enterprises’ income tax expense and deferred tax liability. FSP 109-2 states that an enterprise is permitted time beyond the financial reporting period of enactment to evaluate the effect of the Jobs Act on its plan for reinvestment or repatriation of foreign earnings for purposes of applying SFAS No. 109. The Company has not yet completed evaluating the impact of the repatriation provisions. Accordingly, as provided for in FSP 109-2, the Company has not adjusted its tax expense or deferred tax liability to reflect the repatriation provisions of the Jobs Act.

The major components of inventories are as follows: (net of LIFO reserves)

On July 22, 2004, the Company announced a 5 for 4 common stock split effective September 10, 2004 to shareholders of record as of August 13, 2004. The outstanding common stock was increased from 8,546,553 shares without par value to 10,682,697 shares without par value. Share and per share data for all periods presented have been restated to reflect the stock split.

During the three-month period ended JuneSeptember 30, 2005 and 2004, total comprehensive income was $3,020,000$3,447,000 and $2,433,000,$2,446,000, respectively. During the six-monthnine-month period ended JuneSeptember 30, 2005 and 2004, total comprehensive income was $4,505,000$7,952,000 and $4,395,000,$6,841,000, respectively. The reconciling item between net income and comprehensive income consists of foreign currency translation adjustments.

The Company sponsors a defined benefit pension plan covering substantially all employees. The Company also sponsors a non-contributory defined benefit health care plan that provides health benefits to retirees and their spouses. (See Note F — Pensions and Other Postretirement Benefits for the year ended December 31, 2004 included in the Form 10-K.)

The following table presents the components of net periodic benefit cost:

In March 2004, the FASB issued Staff Position No. FSP 106-2, “Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003,” (“(“FSP No. 106-2”) in response to a new law regarding prescription drug benefits under Medicare (“Medicare Part D”) as well as a federal subsidy to sponsors of retiree health care benefit plans that provide a benefit that is at least actuarially equivalent to Medicare Part D. Currently, Statement of Financial Accounting Standard No. 106, “Employers’ Accounting for Postretirement Benefits Other Than Pensions” (“No. 106”) requires that changes in relevant law be considered in current measurement of postretirement benefit costs. FSP No. 106-2 became effective beginning in the third quarter of 2004. InDuring 2005, the Company determined that its current medical plan does not satisfy the “actuarially equivalent” test of the ACT, and therefore the new law will have no effect on the Company.

In March, 2005 the Company acquired a submersible pump line from a private European company for a cash purchase price of $1,331,000. The acquisition was financed with cash from the Company’s treasury. The addition of this pump line will complement and expand the family of pumps currently offered to international markets.

Certain statements in this section and elsewhere herein contain various forward-looking statements and include assumptions concerning The Gorman-Rupp Company’s operations, future results and prospects. These forward-looking statements are based on current expectations and are subject to risk

markets. TheAdditionally, increased sales reflected the continuing improvement in the capital goods sector inCompany’s emergency response to the general economic recovery.hurricanes Katrina and Rita.

Cost of products sold for the secondthird quarter 2005 was $43,703,000$47,610,000 compared to $39,984,000$41,532,000 during 2004, an increase of $3,719,000$6,078,000 or 9.3%14.6%, primarily due to the higher sales volume. As a percentage of net sales, cost of products sold was 77.9%80.7% in 2005, compared to 78.7%79.3% in 2004. The reduction inincrease as a percent of net sales for the second quarter 2005 was a result ofprimarily related to increased absorption of fixed expenses resulting from higher production levels in direct proportion to the sales increase, and the effect of increased selling prices of 3% to 5%. The second quarter benefited from the full effect of price increases implemented in previous quarters.raw material costs.

Selling, general, and administrative (“SG&A”) expenses were $7,274,000$7,127,000 in the secondthird quarter 2005 compared to $7,102,000$7,587,000 in 2004, an increasea decrease of $172,000$460,000 or 2.4%6.1%. As a percentage of net sales, SG&A expenses were 13.0%12.1% in 2005 compared to 14.0%14.5% in 2004. The decrease in percent of net sales for 2005 was primarily due to higher sales levels, somewhat offsetlevels. In addition, professional services decreased by higher spending for advertising of $82,000.

Income before income taxes for the secondthird quarter 2005 was $5,298,000were $4,246,000 compared to $3,888,000$3,263,000 for the same period in 2004, an increase of $1,410,000$983,000 or 36.3%30.1%. The effective income tax rate used was 37.0% in 2005 and 2004. Higher income taxes were a direct result of increased profits during the quarter.

NetIncome before income taxes for the second quarternine months ended September 30, 2005 was $3,337,000$12,168,000 compared to $2,449,000$10,654,000 for the same period in 2004, an increase of $888,000$1,514,000 or 36.3%. As a percent of net sales, net income was 6.0% in 2005 compared to 4.8% in 2004. Earnings per share was $0.32 in 2005 compared to $0.23 in 2004, an increase of $0.09 per share.

Net income for the sixnine months ended JuneSeptember 30, 2005 was $4,991,000$7,666,000 compared to $4,656,000$6,712,000 for the same period in 2004, an increase of $335,000$954,000 or 7.2%14.2%. As a percent of net sales, net income was 4.6% in 2005 and 4.4% 2004. Earnings per share were $0.47$0.72 in 2005 compared to $0.44$0.63 in 2004, an increase of $0.03$0.09 per share.

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.