American Eagle Outfitters Reports Fourth Quarter and Fiscal 2003 Earnings

February 26, 2004

WARRENDALE, Pa., Feb 26, 2004 (BUSINESS WIRE) -- American Eagle Outfitters, Inc. (Nasdaq:AEOS) today announced its consolidated financial results for the fourth quarter and year ended January 31, 2004. The Company also stated that consolidated February month-to-date comparable store sales have increased in the mid-teens.

 

    Fourth Quarter Ended January 31, 2004

    --  Total sales increased 5.2% to $517.3 million from $491.6
        million for the quarter ended February 1, 2003.

    --  Sales for the fourth quarter 2003 included $26.7 million from
        the Bluenotes/Thriftys operation, compared to $22.2 million
        for the corresponding period last year.

    --  Sales for the fourth quarter 2003 included $21.6 million from
        the Company's Direct business, which includes our e-commerce
        business as well as our catalog, compared to $18.9 million for
        the corresponding period last year. (The Company's Direct
        business is not included in our comparable store sales
        calculation.)

    --  Comparable store sales for the American Eagle Outfitters
        stores declined 5.1% for the quarter ended January 31, 2004.

    --  Consolidated comparable store sales, which include American
        Eagle and Bluenotes/Thriftys stores, declined 4.7% when
        compared to the corresponding period last year.

    --  Reported net income for the quarter decreased to $35.4
        million, or $0.49 per share on a diluted basis. Reported net
        income includes a non-cash goodwill impairment charge of $6.1
        million, or $0.08 per share on a diluted basis, related to
        Bluenotes remaining goodwill.

    --  Adjusted net income(a) for the quarter, which excludes a
        non-cash goodwill impairment charge, increased to $41.5
        million, or $0.57 per share on a diluted basis, from net
        income of $38.9 million, or $0.54 per share on a diluted basis
        last year.

    Year-to-Date for the Twelve Months Ended January 31, 2004

    --  Total sales increased 3.9% to $1.520 billion from $1.463
        billion for the twelve months ended February 1, 2003.

    --  Sales for the twelve months included $84.5 million from the
        Bluenotes/Thriftys operation, compared to $80.2 million for
        the corresponding period last year.

    --  Sales for the twelve months included $54.6 million from the
        Company's Direct business, which includes our e-commerce
        business as well as our catalog, compared to $45.6 million for
        the corresponding period last year. (The Company's Direct
        business is not included in our comparable store sales
        calculation.)

    --  Comparable store sales for the American Eagle Outfitters
        stores declined 6.6% when compared to the same twelve month
        period last year.

    --  Consolidated comparable store sales, which include American
        Eagle and Bluenotes/Thriftys stores, declined 6.7% when
        compared to the corresponding period last year.

    --  Reported net income for the year-to-date period decreased to
        $60.0 million, or $0.83 per share on a diluted basis. Reported
        net income includes non-cash goodwill impairment charges of
        $14.1 million, or $0.20 per share on a diluted basis.

    --  Adjusted net income(a) for the year-to-date period, which
        excludes non-cash goodwill impairment charges, decreased to
        $74.1 million, or $1.03 per share on a diluted basis from net
        income of $88.7 million, or $1.22 per share on a diluted basis
        last year.

 

(a) A complete definition and discussion of the Company's use of non-GAAP measures, identified by "(a)", is located below.

At 9:00 a.m. EST, on February 26, 2004, the Company's management team will host a conference call to review the financial results. To listen to the call, dial 877-601-0864 at least ten minutes prior to the start of the call. The conference call will also be simultaneously broadcast over the Internet at www.ae.com. A replay will be available beginning February 26th at noon EST through March 9th. To listen to the replay, dial 1-800-642-1687 and reference confirmation code #4809611. An audio replay of the conference call will also be available at www.ae.com until May 13, 2004.

American Eagle Outfitters (Nasdaq:AEOS) is a leading lifestyle retailer that designs, markets, and sells its own brand of relaxed, casual clothing for 15 to 25 year olds, providing high-quality merchandise at affordable prices. AE's collection includes modern basics like jeans, cargo pants, and graphic Ts as well as a stylish assortment of cool accessories, outerwear and footwear. AE's Canadian subsidiary, Bluenotes/Thriftys, targets a slightly younger demographic, offering a more urban/suburban, denim-driven collection for 12 to 22 year-olds. American Eagle Outfitters currently operates 740 AE stores in 49 states, the District of Columbia and Puerto Rico, 65 AE stores in Canada, and 110 Bluenotes/Thriftys stores in Canada. AE also operates via its Web business, www.ae.com, which offers additional sizes and styles of favorite AE merchandise.

Non-GAAP Measure Disclosure

The following definitions are provided for the two non-GAAP (Generally Accepted Accounting Principles) measures used by the Company in this release. The two measures are adjusted net income and adjusted diluted earnings per share. Each use is indicated by "(a)". We do not intend for these two non-GAAP measures to be considered in isolation or as a substitute for the related GAAP measures. Other companies may define the measures differently.

Adjusted Financial Results

In this release, adjusted net income and adjusted diluted EPS each exclude the non-cash goodwill impairment charges of $6.1 million, or $0.08 per share, and $14.1 million or $0.20 per share, for the fourth quarter and year-to-date periods ended January 31, 2004, respectively, related to our Bluenotes operation. We believe that these adjusted measures provide investors with an important perspective on the current underlying operating performance of our businesses by isolating and excluding the impact of the non-cash impairment charges related to our acquisition of the Bluenotes business in fiscal 2000.

 

    --  Adjusted net income: In this release, we define "adjusted net
        income" to start with GAAP net income and then add back the
        $6.1 million and $14.1 million Bluenotes non-cash goodwill
        impairment charges for the fourth quarter and year-to-date
        periods ended January 31, 2004, respectively. The table below
        shows a reconciliation between GAAP net income and adjusted
        net income.

    --  Adjusted diluted EPS: In this release, we define "adjusted
        diluted EPS" to start with GAAP diluted EPS and then add back
        the $0.08 per share and $0.20 per share Bluenotes non-cash
        goodwill impairment charges for the fourth quarter and
        year-to-date periods ended January 31, 2004, respectively. The
        table below shows a reconciliation between GAAP diluted EPS
        and adjusted diluted EPS.

 

 

Non-GAAP Financial Measures:
Reconciliation of GAAP Net Income and Diluted EPS to Adjusted Net
Income and Diluted EPS

                         Three Months Ended      Twelve Months Ended
                       ----------------------- -----------------------
                       January 31, February 1, January 31, February 1,
                          2004        2003        2004        2003
                       ----------- ----------- ----------- -----------

Reported GAAP
 Net Income             $  35,354   $  38,876   $  60,000   $  88,735
  Non-Cash Goodwill
   Impairment Charge        6,118           -      14,118           -
                         ---------   ---------   ---------   ---------
Adjusted Net Income     $  41,472   $  38,876   $  74,118   $  88,735
                         =========   =========   =========   =========

Reported GAAP
 Diluted EPS            $    0.49   $    0.54   $    0.83   $    1.22
  Non-Cash Goodwill
   Impairment Charge         0.08           -        0.20           -
                         ---------   ---------   ---------   ---------
Adjusted Diluted EPS    $    0.57   $    0.54   $    1.03   $    1.22
                         =========   =========   =========   =========

 

 

                   AMERICAN EAGLE OUTFITTERS, INC.
                CONDENSED CONSOLIDATED BALANCE SHEETS
                        (Dollars in thousands)



                                              January 31,  February 1,
                                                 2004         2003
                                              -----------  -----------
ASSETS
  Cash, cash equivalents and
   short-term investments                    $   337,812  $   241,573
  Merchandise inventory                          120,586      124,708
  Other current assets                            67,225       60,445
                                              -----------  -----------
     Total current assets                        525,623      426,726
                                              -----------  -----------
  Property and equipment, net                    278,689      267,479
  Goodwill, net                                   10,136       23,614
  Other assets, net                               50,623       23,520
                                              -----------  -----------
     Total Assets                            $   865,071  $   741,339
                                              ===========  ===========

LIABILITIES AND STOCKHOLDERS' EQUITY
  Accounts payable                           $    71,330  $    50,608
  Accrued compensation and payroll taxes          14,409       13,001
  Accrued rent                                    30,985       28,476
  Accrued income and other taxes                  28,669       12,655
  Unredeemed stored value cards and
   gift certificates                              25,785       22,837
  Current portion of note payable                  4,832        4,225
  Other current liabilities                       13,025        9,784
                                              -----------  -----------
     Total current liabilities                   189,035      141,586
                                              -----------  -----------
  Note Payable                                    13,874       16,356
  Other non-current liabilities                   18,492        5,915
                                              -----------  -----------
     Total non-current liabilities                32,366       22,271
                                              -----------  -----------
     Total stockholders' equity                  643,670      577,482
                                              -----------  -----------
     Total Liabilities and Stockholders'
      Equity                                 $   865,071  $   741,339
                                              ===========  ===========

  Current Ratio                                     2.78         3.01

 

 

                    AMERICAN EAGLE OUTFITTERS, INC.
                 CONSOLIDATED STATEMENTS OF OPERATIONS
      (Dollars and shares in thousands, except per share amounts)

                       Three Months Ended       Twelve Months Ended
                    ------------------------  ------------------------
                    January 31,  February 1,  January 31,  February 1,
                       2004         2003         2004         2003
                    -----------  -----------  -----------  -----------
                    (Unaudited)  (Unaudited)

 Net sales         $   517,255  $   491,554  $ 1,519,968  $ 1,463,141
 Cost of sales,
  including
  certain buying,
  occupancy and
  warehousing
  expenses             322,449      315,136      965,716      920,643
                    -----------  -----------  -----------  -----------
 Gross profit          194,806      176,418      554,252      542,498
 Selling,
  general and
  administrative
  expenses             112,875      101,614      379,289      350,752
 Depreciation and
  amortization          14,729       13,247       56,281       50,661
 Goodwill
  impairment loss        6,118            -       14,118            -
                    -----------  -----------  -----------  -----------
 Operating income       61,084       61,557      104,564      141,085
 Other income, net         383        1,387        2,021        2,528
                    -----------  -----------  -----------  -----------
 Income before
  income taxes          61,467       62,944      106,585      143,613
 Provision for
  income taxes          26,113       24,068       46,585       54,878
                    -----------  -----------  -----------  -----------
 Net income        $    35,354  $    38,876  $    60,000  $    88,735
                    ===========  ===========  ===========  ===========

 Basic income
  per common share $      0.50  $      0.55  $      0.84  $      1.24
 Diluted income
  per common share $      0.49  $      0.54  $      0.83  $      1.22

 Weighted average
  common shares
  outstanding -
  basic                 71,179       71,132       71,113       71,709
 Weighted average
  common shares
  outstanding -
  diluted               72,251       72,034       72,207       72,783

 ------------------------------ ------------  ----------- ------------

 Total gross square
  footage at end of
  period:

 American Eagle
  Outfitters Stores                            4,239,497    3,817,442
 Bluenotes/Thriftys
  Stores                                         351,732      353,270

 ------------------------------ ------------  ----------- ------------

 Store count at
  end of period:

 American Eagle
  Outfitters Stores                                  805          753
 Bluenotes/Thriftys
  Stores                                             110          111

 ------------------------------ ------------  ----------- ------------

 

SOURCE: American Eagle Outfitters, Inc.

 

CONTACT:          American Eagle Outfitters, Inc.
                  Laura Weil or Judy Meehan, 724-776-4857

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SOURCE: American Eagle Outfitters, Inc.