Press Release Detail

GOLETA, Calif., Jul 25, 2002 (BUSINESS WIRE) -- Deckers Outdoor Corporation (NASDAQ:DECK):

               Revenues and Earnings Exceed Expectations
                  Company Raises Guidance for FY2002
Deckers Outdoor Corporation (NASDAQ: DECK) today announced financial results for the second quarter ended June 30, 2002.

For the second quarter, net sales increased to $22.4 million versus $21.6 million in the same period last year. Net earnings for the quarter were $642,000, compared to net earnings of $731,000 last year, and diluted earnings per share were $0.07 versus diluted earnings per share of $0.08 in the second quarter of 2001.

For the six months ended June 30, 2002, net sales were $55.6 million versus $56.5 million in the same period last year. Net earnings for the first half of fiscal 2002 before cumulative effect of accounting change for goodwill impairment were $2.8 million, compared to net earnings of $3.2 million last year. Diluted earnings per share were $0.29 before cumulative effect of accounting change versus diluted earnings per share of $0.34 in the first half of fiscal 2001.

As previously reported, the Company implemented Statement of Financial Accounting Standards No. 142 ("SFAS 142"), Goodwill and Other Intangible Assets, on January 1, 2002, resulting in a goodwill impairment charge of approximately $9.0 million during the quarter ended March 31, 2002, which was recorded as a cumulative effect of change in accounting principle. In addition, SFAS 142 provides that goodwill no longer be amortized. As a result, the Company recorded no goodwill amortization in the three and six month periods ended June 30, 2002; whereas, the Company had recorded goodwill amortization of approximately $200,000 and $400,000, respectively, during the three and six month periods ended June 30, 2001.

Douglas Otto, Chairman & CEO, stated, "We are very pleased with our second quarter performance which significantly exceeded our internal expectations and guidance, both from a sales and earnings perspective. The strong results were driven primarily by robust sales of Teva sandals coupled with solid gains at Simple and Ugg. The positive momentum we have experienced in the first half of the year appears to be continuing in July and based on early feedback from retailers, we are very encouraged about our prospects for the remainder of fiscal 2002."

Teva sales for the second quarter increased to $19.5 million from $19.2 million in the same period a year ago, while Simple sales increased to $2.6 million compared to $2.2 million last year and Ugg sales increased to $0.3 million from $0.2 million.

"We achieved quarterly sales gains across all three of our brands for the first time since the first quarter of 2000," commented Mr. Otto. "Teva performed very well in its primary channels of distribution with particular strength in outdoor accounts like REI and Eastern Mountain Sports, sporting goods retailers such as The Sports Authority and Galyans, and department stores like Nordstrom and Dillards. At Simple, we continued to realize the benefits of the management restructuring and brand repositioning we implemented last year and Simple experienced strong sell-throughs in department stores and better specialty retailers. Additionally, while the second quarter is a seasonally low volume quarter for Ugg, the brand continues to gain momentum and we expect our fifth consecutive year of double-digit sales growth during 2002."

Gross margin for the quarter increased to 45.0% compared to 44.5% in the second quarter of last year, primarily due to a reduction in inventory write-downs and a change in the sales mix toward domestic sales, which generally have a higher gross margin than sales in the international markets. Selling, general and administrative expenses for the quarter were $9.0 million compared to $8.2 million in the year ago period. The increase was primarily due to an increase in bad debt expense, costs incurred for our new computer system and increased royalty expense and marketing costs, partially offset by the elimination of goodwill amortization in accordance with SFAS 142.

The Company's balance sheet as of June 30, 2002 was strong with approximately $22.0 million in cash and virtually no long-term debt.

Based on the better-than-anticipated results for the second quarter, the Company has increased its guidance for fiscal 2002. Due to the highly seasonal nature of the Company's business, during the third quarter the Company historically experiences its lowest quarterly sales level of the year as well as a quarterly loss. However, for 2002, given the newly introduced Teva Fall product line and the continuing strength in the Ugg brand, the Company currently expects third quarter revenues to increase 28% to 35% compared to the third quarter of last year and expects a significant reduction in the loss for the quarter compared to last year. As a result, for the third quarter ending September 30, 2002, the Company currently expects sales to range between $18 and $19 million and loss per share to range from ($0.06) to ($0.07). For fiscal 2002, the Company now expects sales to range between $94 and $97 million and diluted earnings per share to range from $0.28 to $0.30, excluding the first quarter goodwill impairment charge. For fiscal 2003, the Company remains comfortable with the previously announced sales guidance of $100 to $105 million and diluted earnings per share guidance of $0.35 to $0.40.

Mr. Otto concluded, "We move forward with a solid financial position, strong momentum in each of our brands and what I believe is some of the best designed products in the Company's history. Our management team is focused on maximizing our shareholder value and fully capitalizing on the many opportunities that still exist in the market."

Deckers Outdoor Corporation builds niche products into global lifestyle brands by designing and marketing innovative, functional and fashion-oriented footwear, developed for both high performance outdoor activities and everyday casual lifestyle use. The Company's products are offered under the Teva, Simple and Ugg brand names.

This press release contains a number of forward looking statements, such as the Company's estimates regarding sales and earnings per share results for the quarter ending September 30, 2002 and for the years ending December 31, 2002 and 2003. These forward-looking statements are based on the Company's expectations as of today, July 25, 2002. No one should assume that any forward-looking statement made by the Company will remain consistent with the Company's expectations after the date the forward-looking statement is made. The Company intends to continue its practice of not updating forward-looking statements until its next quarterly results announcement. In addition, such forward-looking statements involve known and unknown risks, uncertainties and other factors that may cause the actual results, performance or achievements of the Company, or industry results, to differ materially from any future results, performance or achievements expressed or implied by such forward-looking statements. Many of the risks, uncertainties and other factors are discussed in detail in the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2001. Among the factors which could impact results are the general economic conditions, world events and the strength or weakness in the retail environments in which the Company's products are sold. In addition, the Company's sales are highly dependent on consumer preferences, which are difficult to assess and can shift rapidly. Any shift in consumer preferences away from one or more of the Company's product lines could result in lower sales as well as obsolete inventory, both of which could adversely affect the Company's results of operations, financial condition and cash flows. The Company is also dependent on its customers continuing to carry and promote its various lines. Availability of products can also affect the Company's ability to meet its customers' orders. Sales of the Company's products, particularly those under the Teva(R) and Ugg(R) lines, are very sensitive to weather conditions. Extended periods of unusually cold weather during the spring and summer could adversely impact demand for the Company's Teva(R) line. Likewise, unseasonably warm weather during the fall and winter months could adversely impact demand for the Company's Ugg(R) product line. Given these uncertainties, prospective investors are cautioned not to place undue reliance on such forward-looking statements. The Company disclaims any obligation to update any such factors or to publicly announce the results of any revisions to any of the forward-looking statements contained in the 2001 Annual Report on Form 10-K, the Quarterly Reports on Form 10-Q or this news release.

                      DECKERS OUTDOOR CORPORATION
                           AND SUBSIDIARIES
                 Condensed Consolidated Balance Sheets
                              (Unaudited)
                                       June 30,          December 31,
            Assets                      2002                2001
                                   ----------------   ----------------
Current assets:
 Cash and cash equivalents           $ 21,996,000        16,689,000
 Trade accounts receivable, net        17,414,000        20,395,000
 Inventories                           16,775,000        18,425,000
 Prepaid expenses and
  other current assets                  1,139,000         1,694,000
 Refundable and deferred tax assets     3,155,000         4,155,000
                                   ----------------   ----------------
   Total current assets                60,479,000        61,358,000
Property and equipment,
  at cost, net                          3,896,000         3,857,000
Intangible assets, less
 applicable amortization                9,488,000        19,941,000
Other assets                              501,000           728,000
                                     ----------------  ---------------
                                     $ 74,364,000        85,884,000
                                     ================  ===============
   Liabilities and
    Stockholders' Equity
Current liabilities:
  Notes payable and
   current installments
   of long-term debt                   $ 153,000            290,000
  Trade accounts payable               8,150,000         13,915,000
  Accrued expenses                     4,652,000          4,988,000
  Income taxes payable                   854,000              ---
                                     ----------------  ---------------
    Total current liabilities         13,809,000         19,193,000
                                     ----------------  ---------------
Long-term debt, less
  current installments                    81,000            159,000
Stockholders' equity:
  Preferred stock                           ---                ---
  Common stock                            93,000             93,000
  Additional paid-in capital          25,455,000         25,689,000
  Retained earnings                   35,082,000         41,251,000
  Accumulated other
    comprehensive income (loss)        (156,000)            123,000
                                     ----------------  ---------------
                                     60,474,000          67,156,000
 Less note receivable from
   stockholder/former director             ---             (624,000)
                                     ----------------  ---------------
    Total stockholders' equity        60,474,000         66,532,000
                                     ----------------  ---------------
                                  $  74,364,000          85,884,000
                                    =================  ===============
                      DECKERS OUTDOOR CORPORATION
                           AND SUBSIDIARIES
            Condensed Consolidated Statements of Operations
                              (Unaudited)
                  Three-month period ended     Six-month period ended
                          June 30,                    June 30,
                 -----------------------------------------------------
                   2002            2001        2002           2001
                 -----------------------------------------------------
Net sales       $ 22,369,000    21,586,000   55,628,000    56,497,000
Cost of sales     12,298,000    11,989,000   30,443,000    31,166,000
                 -----------------------------------------------------
 Gross profit     10,071,000     9,597,000   25,185,000    25,331,000
Selling, general
 and administrative
 expenses          8,967,000     8,248,000   20,367,000    19,901,000
                 -----------------------------------------------------
  Earnings from
   operations      1,104,000     1,349,000    4,818,000     5,430,000
Other expense
(income):
  Interest, net     (10,000)       (34,000)     (27,000)     (114,000)
  Other              11,000         15,000       28,000      (187,000)
                 -----------------------------------------------------
Income before
 income taxes
 and cumulative
 effect of
 accounting change 1,103,000     1,368,000    4,817,000     5,731,000
Income taxes         461,000       637,000    2,013,000     2,513,000
                 -----------------------------------------------------
Income before
 cumulative
 effect of
 accounting
 change             642,000        731,000    2,804,000     3,218,000
Cumulative effect
 of accounting
 change, net of
 $843,000 income
  tax benefit         ---             ---    (8,973,000)        ---
                  ----------------------------------------------------
Net income (loss) $ 642,000        731,000   (6,169,000)    3,218,000
                  ====================================================
Basic income per
 common share before
 cumulative effect
 of accounting
 change             $  0.07          0.08       0.30          0.35
Cumulative effect
 of accounting change  ---           ---       (0.96)          ---
               -------------------------------------------------------
Basic net income
 (loss) per
 common share       $  0.07          0.08      (0.66)          0.35
               =======================================================
Average basic
 common shares     9,307,000      9,214,000   9,326,000     9,197,000
               =======================================================
Diluted income
 per common
 share before
 cumulative
 effect of
 accounting
 change            $   0.07           0.08        0.29         0.34
Cumulative effect
 of accounting change   ---            ---        (0.93)        ---
               -------------------------------------------------------
Diluted net income
 (loss) per
 common share      $   0.07           0.08        (0.64)        0.34
               =======================================================
Average diluted
 common shares    9,646,000      9,492,000     9,665,000    9,604,000
               =======================================================
CONTACT:          Deckers Outdoor Corporation
                  Scott Ash, 805/967-7611                            
                  or                                                                  
                  Investor Relations: Integrated Corporate Relations, Inc.      
                  Chad A. Jacobs/Brendon Frey, 203/222-9013

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