Press Release Detail

GOLETA, Calif., Feb 27, 2003 (BUSINESS WIRE) -- Deckers Outdoor Corporation(NASDAQ:DECK):

Fourth Quarter Revenue Increases 23% to a Record $25.8 Million Reports Fourth Quarter Diluted EPS of $0.13; Exceeding First Call Consensus Estimate of $0.06

Deckers Outdoor Corporation (NASDAQ: DECK) today announced financial results for the fourth quarter and fiscal year ended December 31, 2002.

For the quarter ended December 31, 2002, net sales increased 23% to a fourth quarter record of $25.8 million versus $20.9 million in the same period last year. Net earnings for the quarter increased to $1,363,000, compared to net earnings of $506,000 last year, and diluted earnings per share increased 160% to $0.13, versus diluted earnings per share of $0.05 in the fourth quarter of 2001. The fourth quarter 2002 results included a $168,000 ($0.02 per share) increase in earnings ($290,000 increase in earnings before income taxes) as a result of the final settlement of the Yeti litigation during the quarter for $4.0 million, which was $290,000 less than previously expected. The fourth quarter 2001 results included a $260,000 ($0.02 per share) increase in earnings from the elimination of a valuation reserve against deferred tax assets.

For the year ended December 31, 2002, net sales increased 8% to $99.1 million versus $91.5 million in the same period last year. Excluding the litigation charges of $3.2 million in 2002 and $2.2 million in 2001, the pro forma earnings before the cumulative effect of accounting change for fiscal year 2002 were $3,459,000, or $0.35 per diluted share, compared to pro forma net earnings of $2,887,000, or $0.30 per diluted share, last year. Including the litigation charges, net earnings before cumulative effect of accounting change for the year ended December 31, 2002 were $1,620,000, or $0.17 per diluted share, compared to net earnings of $1,626,000, or $0.17 per diluted share, for the same period last year.

As previously reported on January 1, 2002, the Company implemented Statement of Financial Accounting Standards No. 142 ("SFAS 142"), Goodwill and Other Intangible Assets, which requires that goodwill and intangible assets with indefinite useful lives no longer be amortized to earnings but instead be reviewed periodically for impairment. The implementation of SFAS 142 resulted 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 quarter and year ended December 31, 2002; whereas, the Company had recorded goodwill amortization of approximately $200,000 and $800,000, respectively, during the quarter and year ended December 31, 2001.

Douglas Otto, Chairman and CEO stated, "Our strong fourth quarter performance was a great finish to a very important year for our company. Our ability to significantly exceed top and bottom line expectations was primarily a function of strong demand for our Ugg and Teva lines, incremental earnings provided by the Teva acquisition and improved operating efficiencies."

"Fiscal 2002 represents a milestone year in the history of Deckers, highlighted by several key accomplishments," Mr. Otto continued. "Strategically, and perhaps most importantly, we acquired the worldwide rights to Teva, our flagship brand. Operationally, we streamlined our business and solidified our management team. On the marketing front we continued our long commitment to supporting the growth of whitewater and outdoor sports, and financially, we expanded revenues to over $99 million while improving our expense leverage."

Teva sales for the year were $65.1 million compared to $61.2 million last year. Ugg sales for the year increased 24% to a record level of $23.8 million from $19.2 million, and Simple sales were $10.2 million compared to $10.9 million for the same period last year.

"Prior to our acquisition of Teva we had been limited in our ability to fully exploit the true potential of Teva," further commented Mr. Otto. "With our purchase of Teva now complete, we look forward to unlocking the power of the brand as we continue to expand Teva into new outdoor footwear categories and pursue licensing opportunities outside of footwear. In 2002, Teva continued to dominate the sport sandal category while, at the same time, successfully leveraged into the broader $2 billion rugged outdoor footwear market with the introduction of new product in the hiking, trailrunning, specialty water and rugged outdoor categories. The positive early results from our new category introductions reflect the strength of the Teva name and the true lifestyle nature of the brand."

Mr. Otto stated, "Ugg recorded its fifth consecutive year of double digit growth in 2002, further establishing its dominance as the world's premier luxury sheepskin brand. Fueled by national expansion and increased exposure in accounts like Nordstrom and Sports Chalet, as well as new penetration in Herrington Catalog, Neiman Marcus and Victoria's Secret, Ugg continues to become a more meaningful contributor to our revenue stream, while providing a strong balance to the seasonality of the Teva spring business. Going forward, we will look to build on the momentum we have created as we continue our strategies for product diversification and geographical expansion as well as product extensions through licensing or other arrangements."

"The hard work devoted to Simple over the past several years was reflected in the brand's retail performance in 2002, where domestic net sales were up 8% over last year," continued Mr. Otto. "We believe Simple's brand equity has favorably endured its repositioning and has re-emerged as a viable alternative in the young adult market. This year we will focus on expanding the brand's product offerings, growing an athletically inspired business and providing a re-emphasis on the international markets."

Deckers also increased its guidance for 2003. The Company currently anticipates sales to range from $101 million to $106 million and diluted earnings per share will range from $0.41 to $0.46. For the first quarter ending March 31, 2003, the Company currently expects sales to range from $34 million to $36 million and diluted earnings per share to range between $0.28 and $0.30.

Mr. Otto concluded, "In fiscal 2002, we acquired the Teva brand and took a number of steps to improve our operations and truly set the stage for the future. We move forward with a strong portfolio of lifestyle niche brands and a heightened sense of enthusiasm about our business. We remain dedicated to maximizing the many opportunities for our brands that lie ahead."

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.

- 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 March 31, 2003 and for the year
    ending December 31, 2003, as well as its statements regarding the
    potential for success in expansion into new footwear categories
    and the potential for future licensing opportunities. These
    forward-looking statements are based on the Company's expectations
    as of today, February 27, 2003. 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 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. 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)
                                            December 31, December 31,
Assets                                          2002         2001
                                            --------------------------
Current assets:
Cash and cash equivalents                  $   3,941,000   16,689,000
Trade accounts receivable, net                20,851,000   20,395,000
Inventories                                   17,067,000   18,425,000
Prepaid expenses and other current assets        783,000    1,694,000
Refundable and deferred tax assets             3,347,000    4,155,000
                                            --------------------------
Total current assets                          45,989,000   61,358,000
Property and equipment, at cost, net           3,864,000    3,857,000
Intangible assets, less applicable
 amortization                                 70,773,000   19,941,000
Other assets                                   1,786,000      728,000
                                            --------------------------
                                           $ 122,412,000   85,884,000
                                            ==========================
Liabilities and Stockholders' Equity
Current liabilities:
Notes payable and current installments of
 long-term debt                            $   3,951,000      290,000
Trade accounts payable                        12,916,000   13,915,000
Accrued expenses                               4,509,000    4,988,000
Income taxes payable                             732,000        -----
                                            --------------------------
Total current liabilities                     22,108,000   19,193,000
                                            --------------------------
Long-term debt, less current installments     35,077,000      159,000
Stockholders' equity:
Preferred stock                                5,500,000          ---
Common stock                                      95,000       93,000
Additional paid-in capital                    26,210,000   25,689,000
Retained earnings                             33,898,000   41,251,000
Accumulated other comprehensive income
 (loss)                                         (476,000)     123,000
                                            --------------------------
                                              65,227,000   67,156,000
Less note receivable from
 stockholder/former director                         ---     (624,000)
                                            --------------------------
Total stockholders' equity                    65,227,000   66,532,000
                                            --------------------------
                                           $ 122,412,000   85,884,000
                                            ==========================
                     DECKERS OUTDOOR CORPORATION
                           AND SUBSIDIARIES
           Condensed Consolidated Statements of Operations
                             (Unaudited)
                     Three-month period ended        Year Ended
                           December 31,             December 31,
                     -------------------------------------------------
                          2002        2001        2002        2001
                      ------------------------------------------------
Net sales            $ 25,752,000  20,941,000  99,107,000  91,461,000
Cost of sales          16,105,000  12,462,000  57,577,000  52,903,000
                      ------------------------------------------------
Gross profit            9,647,000   8,479,000  41,530,000  38,558,000
Selling, general and
 administrative
 expenses               7,098,000   7,974,000  34,954,000  34,040,000
Litigation charge        (290,000)       ----   3,228,000   2,180,000
                      ------------------------------------------------
Earnings from
 operations             2,839,000     505,000   3,348,000   2,338,000
Other expense
 (income):
Interest, net             464,000     (54,000)    406,000    (308,000)
Other                      25,000      11,000      98,000    (165,000)
                      ------------------------------------------------
Income before income
 taxes and cumulative
effect of accounting
 change                 2,350,000     548,000   2,844,000   2,811,000
Income taxes              987,000      42,000   1,224,000   1,185,000
                      ------------------------------------------------
Income before
 cumulative effect of
 accounting
change                  1,363,000     506,000   1,620,000   1,626,000
Cumulative effect of
 accounting change,
 net of
$843,000 income tax
 benefit                      ---         ---  (8,973,000)        ---
                      ------------------------------------------------
Net income (loss)    $  1,363,000     506,000  (7,353,000)  1,626,000
                      ================================================
Basic income per
 common share before
cumulative effect of
 accounting change   $       0.15        0.05        0.17        0.18
Cumulative effect of
 accounting change            ---         ---       (0.96)        ---
                      ------------------------------------------------
Basic net income
 (loss) per common
 share               $       0.15        0.05       (0.79)       0.18
                      ================================================
Average basic common
 shares                 9,389,000   9,311,000   9,328,000   9,247,000
                      ================================================
Diluted income per
 common share before
cumulative effect of
 accounting change   $       0.13        0.05        0.17        0.17
Cumulative effect of
 accounting change            ---         ---       (0.92)        ---
                      ------------------------------------------------
Diluted net income
 (loss) per common
 share               $       0.13        0.05       (0.75)       0.17
                      ================================================
Average diluted
 common shares         10,174,000   9,638,000   9,806,000   9,661,000
                      ================================================
CONTACT:          Deckers Outdoor Corporation
                  Scott Ash, 805/967-7611
                  or
                  Integrated Corporate Relations, Inc.
                  Investor Relations: Chad A. Jacobs/Brendon Frey
                  203/222-9013

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