Press Release Detail

GOLETA, Calif., Oct 24, 2002 (BUSINESS WIRE) -- Deckers Outdoor Corporation (NASDAQ: DECK) today announced financial results for the third quarter and nine months ended September 30, 2002.

For the third quarter, net sales increased 26.4% to $17.7 million compared to $14.0 million in the same period last year. Excluding special charges related to litigation of $3.5 million in the third quarter of 2002 and $2.2 million in the third quarter of 2001, the pro forma net loss for the current quarter was $430,000, or ($0.05) per diluted share, compared to a pro forma net loss of $822,000, or ($0.09) per diluted share in the third quarter of 2001. Including the costs of this litigation, the net loss for the third quarter of 2002 was $2,547,000, or $0.27 per diluted share, versus a net loss of $2,098,000 or $0.23 per diluted share, for the third quarter of 2001.

For the nine months ended September 30, 2002, net sales increased 4.0% to $73.4 million compared to $70.5 million in the same period last year. Excluding the third quarter litigation charges, the pro forma earnings before cumulative effect of accounting change for the first nine months of fiscal 2002 were $2,374,000, or $0.25 per diluted share, compared to pro forma net earnings of $2,396,000, or $0.25 per diluted share, last year. Including the litigation charges, net earnings before cumulative effect of accounting change for the nine months ended September 30, 2002 were $257,000, or $0.03 per diluted share, compared to net earnings of $1,120,000, or $0.12 per diluted share, for the same period last year.

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 nine month periods ended September 30, 2002; whereas, the Company had recorded goodwill amortization of approximately $200,000 and $600,000, respectively, during the three and nine month periods ended September 30, 2001.

Mr. Douglas Otto, Chairman and CEO stated, "We are very pleased with our results for the quarter. Our revenue and gross margin growth, which come during a challenging period in the retail sector, are a testament to the strength of our brands. Our solid performance was fueled by significant growth in both Teva and Ugg. Teva's strong sales gain, in its historically soft season, underscores the success we are experiencing with our closed-toed product as well as the continued success of our sandal offering. We also witnessed continued strong demand for Ugg, particularly within the specialty and department store channels. Ugg expanded nearly 50% for the period, setting us well on our way toward our fifth consecutive year of double-digit growth for the brand, while at the same time reducing the seasonality of our business. Operationally, we are also pleased with our results for the quarter, which exceeded the high-end of expectations by $0.01 per share, excluding the litigation charges.

Mr. Otto continued, "We recently announced a definitive agreement to purchase Teva , which represents a milestone event in the history of our company. This transaction is expected to be accretive to our net earnings by approximately $1,000,000 in 2003 and to generate growth opportunities for the future. We are now in the position to invest the necessary resources for the long-term and remain dedicated to maximizing the true potential of Teva."

For the third quarter, net sales of Teva products increased to $5.7 million versus $4.5 million in the same period last year. Net sales of Ugg increased to $9.8 million compared to $6.7 million last year. Net sales of the Simple brand were $2.2 million versus $2.8 million in the same period last year.

Gross margin for the third quarter increased to 37.8% from 33.9% for the third quarter last year as a result of reductions in both inventory write-downs and returns, as well as a decreased impact of closeout sales. Selling, general and administrative expenses decreased to 42.2% of sales for the current quarter compared to 44.0% for the third quarter last year as a result of the elimination of goodwill amortization in accordance with SFAS 142 combined with the Company's ability to control operating costs during a period of increasing sales, while at the same time the Company increased its marketing expenditures by nearly $600,000 for the quarter.

For the fourth quarter ending December 31, 2002, the Company currently expects sales to range between $22 million and $23 million and diluted earnings per share to range from $0.06 to $0.07. For the fiscal year ending December 31, 2002, the Company now expects sales to range between $95 million and $96 million and earnings before cumulative effect of accounting change to range from $0.09 to $0.10. Deckers anticipates its fiscal 2003 sales to be in the range of $100 million to $105 million and, as a result of the recently announced Teva acquisition, is increasing its guidance for diluted earnings per share to a range of $0.38 to $0.43.

Mr. Otto concluded, "As we approach the end of fiscal 2002, I am extremely pleased with the progress we have made this year. Our Ugg business continues to gain momentum and each year it becomes a more meaningful contributor to our sales and earnings. For Simple, we are encouraged by the reaction and initial bookings for the spring line, and expect to see growth in 2003. We have successfully leveraged Teva across additional footwear categories and, upon the closing of this acquisition, we will be able to further develop the true lifestyle nature of the brand and remove any uncertainty about Deckers' ability to sell Teva products in the future. We are dedicated to capitalizing on the opportunities we are creating and are committed to a strategy of long-term growth and profitability."

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 fourth quarter of 2002 and for the years ending December 31, 2002 and 2003, estimates regarding incremental net earnings expected to result from the Teva acquisition for the fiscal year ending December 31, 2003, as well as its statements regarding opportunities to expand its brands. These forward-looking statements are based on the Company's expectations as of today, October 24, 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 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. In addition, since the Company imports its products through West Coast ports, any slowdowns or closures of these ports resulting from the ongoing labor disputes could prevent the Company from delivering its products on a timely basis. 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)
                                           September 30, December 31,
     Assets                                    2002          2001
                                           ------------- -------------
Current assets:
  Cash and cash equivalents               $  20,491,000    16,689,000
  Trade accounts receivable, net             15,783,000    20,395,000
  Inventories                                18,058,000    18,425,000
  Prepaid expenses and other current
   assets                                     1,283,000     1,694,000
  Refundable and deferred tax assets          4,070,000     4,155,000
                                           ------------- -------------
    Total current assets                     59,685,000    61,358,000
Property and equipment, at cost, net          3,592,000     3,857,000
Intangible assets, less applicable
 amortization                                 9,169,000    19,941,000
Other assets                                    448,000       728,000
                                           ------------- -------------
                                          $  72,894,000    85,884,000
                                           ============= =============
     Liabilities and Stockholders' Equity
Current liabilities:
  Notes payable and current installments
   of long-term debt                      $     156,000       290,000
  Trade accounts payable                      6,897,000    13,915,000
  Accrued expenses                            7,864,000     4,988,000
                                           ------------- -------------
    Total current liabilities                14,917,000    19,193,000
                                           ------------- -------------
Long-term debt, less current installments        41,000       159,000
Stockholders' equity:
  Preferred stock                                   ----          ----
  Common stock                                   93,000        93,000
  Additional paid-in capital                 25,486,000    25,689,000
  Retained earnings                          32,535,000    41,251,000
  Cumulative foreign currency translation
   adjustment                                    88,000           ----
  Accumulated other comprehensive income
   (loss)                                      (266,000)      123,000
                                           ------------- -------------
                                             57,936,000    67,156,000
  Less note receivable from
   stockholder/former director                      ----     (624,000)
                                           ------------- -------------
    Total stockholders' equity               57,936,000    66,532,000
                                           ------------- -------------
                                          $  72,894,000    85,884,000
                                           ============= =============
                     DECKERS OUTDOOR CORPORATION
                          AND SUBSIDIARIES
           Condensed Consolidated Statements of Operations
                             (Unaudited)
                     Three-month period ended Nine-month period ended
                          September 30,            September 30,
                     ------------------------ -----------------------
                         2002        2001        2002        2001
                      ----------- ----------- ----------- -----------
Net sales            $17,727,000  14,023,000  73,355,000  70,520,000
Cost of sales         11,029,000   9,275,000  41,472,000  40,441,000
                      ----------- ----------- ----------- -----------
  Gross profit         6,698,000   4,748,000  31,883,000  30,079,000
Selling, general and
 administrative
 expenses              7,489,000   6,165,000  27,856,000  26,066,000
Litigation costs       3,518,000   2,180,000   3,518,000   2,180,000
                      ----------- ----------- ----------- -----------
  Earnings (loss)
   from operations    (4,309,000) (3,597,000)    509,000   1,833,000
Other expense
 (income):
  Interest, net          (31,000)   (140,000)    (58,000)   (254,000)
  Other                   45,000      11,000      73,000    (176,000)
                      ----------- ----------- ----------- -----------
Income (loss) before
 income taxes and
 cumulative effect of
  accounting change   (4,323,000) (3,468,000)    494,000   2,263,000
Income taxes
 (benefit)            (1,776,000) (1,370,000)    237,000   1,143,000
                      ----------- ----------- ----------- -----------
Income (loss) before
 cumulative effect of
 accounting change    (2,547,000) (2,098,000)    257,000   1,120,000
Cumulative effect of
 accounting change,
 net of
 $843,000 income tax
  benefit                    ----        ---- (8,973,000)        ----
                      ----------- ----------- ----------- -----------
Net income (loss)    $(2,547,000) (2,098,000) (8,716,000)  1,120,000
                      =========== =========== =========== ===========
Basic income (loss)
 per common share
 before
 cumulative effect of
  accounting change  $     (0.27)      (0.23)       0.03        0.12
Cumulative effect of
 accounting change           ----        ----      (0.97)        ----
                      ----------- ----------- ----------- -----------
Basic net income
 (loss) per common
 share               $     (0.27)      (0.23)      (0.94)       0.12
                      =========== =========== =========== ===========
Average basic common
 shares                9,339,000   9,286,000   9,307,000   9,226,000
                      =========== =========== =========== ===========
Diluted income (loss)
 per common share
 before
 cumulative effect of
  accounting change  $     (0.27)      (0.23)       0.03        0.12
Cumulative effect of
 accounting change           ----        ----      (0.93)        ----
                      ----------- ----------- ----------- -----------
Diluted net income
 (loss) per common
 share               $     (0.27)      (0.23)      (0.90)       0.12
                      =========== =========== =========== ===========
Average diluted
 common shares         9,339,000   9,286,000   9,642,000   9,620,000
                      =========== =========== =========== ===========
CONTACT:          Company Contact:
                  Deckers Outdoor Corporation
                  Scott Ash
                  Chief Financial Officer
                  805/967-7611
                  or
                  Investor Relations:
                  Integrated Corporate Relations, Inc.
                  Chad A. Jacobs/Brendon E. Frey
                  203/222-9013

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