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Helen of Troy Limited Reports Third Quarter and Nine Months Results

01/08/09

EL PASO, Texas, Jan. 8 /PRNewswire-FirstCall/ -- Helen of Troy Limited (Nasdaq: HELE), designer, developer and worldwide marketer of brand-name personal care and household consumer products, today reported sales and net earnings for the third quarter ended November 30, 2008.

Third quarter sales were $185,619,000 versus sales of $210,348,000 in the same period of the prior year, a decline of 11.8 percent. Sales for the nine months ended November 30, 2008 were $484,165,000 versus sales of $508,442,000 for the previous year, a decline of 4.8 percent. The decline in sales reflects the impact of the deteriorating global economic conditions on the retail consumer, a compressed and highly promotional holiday shopping season in the United States, and the strengthening of the U.S. Dollar against other currencies in which we transact sales, which results in comparatively less reported U.S. Dollar sales.

Third quarter net earnings were $15,090,000, or $0.48 per fully diluted share, compared to $22,842,000 or $0.73 per fully diluted share for the same period a year earlier. Net earnings for the quarter were negatively impacted by foreign exchange losses that reduced year-over-year quarterly earnings by $5.0 million. Net earnings were positively impacted by the settlement of our U.S. Internal Revenue Service tax audit for fiscal year 2005, which resulted in a benefit to tax expense of $461,000 for the quarter ended November 30, 2008.

For the third quarter, sales in our Housewares segment decreased 4.3 percent to $45,301,000 compared with $47,356,000 for the same period last year. Housewares third quarter sales were impacted by the factors previously mentioned and the liquidation of Linens 'n Things during the quarter which resulted in a loss of sales to this customer. In addition, we also believe it negatively impacted other competing retailers by diverting consumer purchases to Linens 'n Things deeply discounted merchandise. Net sales in the Housewares segment for the nine month period ended November 30, 2008 increased 9.0 percent to $130,907,000 compared with $120,136,000 for the same period last year.

Net sales in the Personal Care segment for the third quarter decreased 13.9 percent to $140,318,000 compared with $162,992,000 for the same period last year. Net sales in the Personal Care segment for the nine month period ended November 30, 2008 decreased 9.0 percent to $353,258,000 compared with $388,306,000 for the same period last year.

Gerald J. Rubin, Chairman, Chief Executive Officer and President, commenting on the results for the quarter and the first nine months of the fiscal year stated, "We believe that recent credit market instability, extraordinary stock market volatility, increases in unemployment rates and the uncertainty regarding the impact and extent of U.S. government intervention on behalf of the financial services and automotive sectors has fueled consumer uncertainty. We believe these factors, along with the Linens 'n Things liquidation and the impact of foreign currency fluctuations, have adversely affected sales in our consumer markets for both the quarter and year-to-date.

"Selling, general, and administrative expense ("SG&A") as a percentage of net sales for the fiscal quarter ended November 30, 2008 increased 0.6 percentage points to 28.8 percent compared to 28.2 percent for the same period last year. SG&A expense as a percentage of net sales for the nine months decreased 0.1 percentage points to 30.9 percent compared to 31.0 percent for the same period last year. Foreign currency exchange losses recorded in SG&A for the quarter and the nine months ending November 30, 2008, were $4.59 million and $4.93 million, respectively, compared to gains of $0.74 million and $1.25 million, respectively, for the comparable three and nine month periods of the prior year. Excluding the impact of these foreign exchange losses and gains, bad debt expense, and insurance claim gains for the quarter and same period last year, SG&A as a percentage of net sales for the fiscal quarter ended November 30, 2008 decreased 2.3 percentage points to 26.1 percent, compared to 28.4 percent for the same period last year. Excluding the impact of these same items, for the nine month periods ended November 30, 2008 and 2007, SG&A as a percentage of net sales decreased 1.9 percentage points to 29.3 percent compared to 31.2 percent for the same period last year, demonstrating the success of our cost savings initiatives implemented during the quarter and year-to-date.

"As of November 30, 2008, Helen of Troy's balance sheet remains strong with stockholders' equity of $598.6 million, an increase of $35.7 million, or 6.3 percent from the comparable period last year. Our November 30, 2008 book value per outstanding share is $19.86. Our cash, temporary investment, trading securities and long term investment position as of November 30, 2008 was $108 million versus $87.1 million at November 30, 2007. On February 28, 2009, cash and long term investment are estimated to be $150 million, or approximately $5.00 per outstanding share. On February 28, 2010, assuming no acquisitions, cash and long term investments should be approximately equal to short and long term debt. In December 2008 we amended our $50 million revolving credit agreement which extended the maturity date from June 1, 2009 to December 15, 2013 and adjusted certain other terms. During the third quarter we have repurchased 93,333 common shares of Helen of Troy Limited for $1.38 million, or an average purchase price of $14.78 per share.

"We continue to review and adjust our business activities to address a rapidly evolving economic environment, while managing liquidity and continuing to control expenses. During this difficult period we believe we are well positioned financially to continue to seek prudent opportunities to grow our business. Our efforts will be to continue our focus on expense reductions while striving to increase sales and gross margins with new product introductions scheduled to debut at the International Housewares Show in Chicago, Illinois on March 22, 2009. We expect the retail environment to continue to be challenging as we continue to execute our strategic initiatives with renewed effort and dedication, and implement our plans for the year ahead. We believe our consumer brand leadership positions in our market segments will be the basis for our continued growth and success," Mr. Rubin concluded.

The Company will conduct a teleconference in conjunction with today's release. The teleconference begins at 11 a.m. ET today, Thursday, January 8, 2009. Members of the news media, investors and the general public are invited to access a live broadcast of the conference call via the Investor Relations page of the Company's website at http://www.hotus.com. The event will be archived and available for replay through February 28, 2009.

Helen of Troy Limited is a leading designer, producer and global marketer of brand-name personal care and household consumer products. The Company's personal care products include hair dryers, curling irons, hair setters, women's shavers, brushes, combs, hair accessories, home hair clippers, mirrors, foot baths, body massagers, paraffin baths, liquid hair styling products, body powder and skin care products. The Company's household products include kitchen tools, cutlery, bar and wine accessories, household cleaning tools, tea kettles, trash cans, storage and organization products, gardening tools, kitchen mitts and trivets, barbeque tools, and rechargeable lighting products. The Company's products are sold to consumers by mass merchandisers, drug chains, warehouse clubs and grocery stores under licensed trademarks including Vidal Sassoon(R), licensed from The Procter & Gamble Company, Revlon(R), licensed from Revlon Consumer Products Corporation, Dr. Scholl's(R), licensed from Schering-Plough HealthCare Products, Inc., Sunbeam(R), Health at Home(R) and Health o meter(R) licensed from Sunbeam Products, Inc., Sea Breeze(R), licensed from Shiseido Company Ltd., Vitapointe(R), licensed from Sara Lee Household and Body Care UK Limited, Toni & Guy(R) outside of the Americas, licensed from Mascolo Limited, Bed Head(R) and TIGI(R) in the Americas licensed from MBL/TIGI Products, LP, and Toni&Guy(R) in the Americas licensed from MBL/TONI&GUY Products, LP. Helen of Troy's owned brands include OXO(R), Good Grips(R), Candela(R), Brut(R), Vitalis(R), Final Net(R), Ammens(R), Condition(R) 3-in-1, SkinMilk(R), Dazey(R), Caruso(R), Karina(R), DCNL(R), Nandi(R), Isobel(R) and Ogilvie(R). The Company markets hair and beauty care products under the Helen of Troy(R), Hot Tools(R), Hot Spa(R), Salon Edition(R), Gallery Series(R), Wigo(R), Fusion Tools(R), Belson(R), Belson Pro(R), Gold 'N Hot(R), Curlmaster(R), Profiles(R), Comare(R), Mega Hot(R), and Shear Technology(R) owned brands to the professional beauty salon industry.

The Company reports and discusses its operating results using financial measures consistent with generally accepted accounting principles ("GAAP"). To supplement its presentation, the Company discloses certain financial measures that may be considered non-GAAP financial measures, such as non-GAAP earnings, EBITDA, EBITDA before impairment and non-GAAP SG&A which are presented in this press release. The following tables present a reconciliation of these financial measures to their corresponding GAAP based measures presented in the Company's consolidated condensed statements of income.

This press release may contain forward-looking statements, which are subject to change. The forward-looking statements are made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Any or all of the forward-looking statements may turn out to be wrong. They can be affected by inaccurate assumptions or by known or unknown risks and uncertainties. Many of these factors will be important in determining the Company's actual future results. Consequently, no forward-looking statement can be guaranteed. Actual future results may vary materially from those expressed or implied in any forward-looking statements. The forward-looking statements are qualified in their entirety by a number of risks that could cause actual results to differ materially from historical or anticipated results. Generally, the words "anticipates", "believes", "expects" and other similar words identify forward-looking statements. The Company cautions readers not to place undue reliance on forward-looking statements. The Company intends its forward-looking statements to speak only as of the time of such statements, and does not undertake to update or revise them as more information becomes available. The forward-looking statements contained in this press release should be read in conjunction with, and are subject to and qualified by, the risks described in the Company's Form 10-K for the year ended February 29, 2008 and in our other filings with the SEC. Investors are urged to refer to the risk factors referred to above for a description of these risks.

                      HELEN OF TROY LIMITED AND SUBSIDIARIES

                   Consolidated Condensed Statements of Income
                                   (Unaudited)
                      (in thousands, except per share data)

                                               Quarter Ended November 30,
                                                 2008              2007
    Net sales                              $185,619  100.0%  $210,348  100.0%
    Cost of sales                           112,075   60.4%   120,280   57.2%
      Gross profit                           73,544   39.6%    90,068   42.8%

    Selling, general, and administrative
     expense                                 53,543   28.8%    59,387   28.2%
      Operating income before impairment
       charges and gain on sale of land      20,001   10.8%    30,681   14.6%

    Impairment charges                          -      0.0%     4,983    2.4%
    Gain on sale of land                        -      0.0%    (3,609)  -1.7%
      Operating income                       20,001   10.8%    29,307   13.9%

    Other income (expense):
      Interest expense                       (3,380)  -1.8%    (3,603)  -1.7%
      Other income, net                         575    0.3%       741    0.4%
      Total other income (expense)           (2,805)  -1.5%    (2,862)  -1.4%
      Earnings before income taxes           17,196    9.3%    26,445   12.6%

    Income tax expense (benefit)              2,106    1.1%     3,603    1.7%
    Net earnings                            $15,090    8.1%   $22,842   10.9%


    Diluted earnings per share                $0.48             $0.73

    Weighted average common shares used in
     computing diluted earnings per share    31,229            31,296


                                             Nine Months Ended November 30,
                                                 2008              2007
    Net sales                              $484,165  100.0%  $508,442  100.0%
    Cost of sales                           282,456   58.3%   290,130   57.1%
      Gross profit                          201,709   41.7%   218,312   42.9%

    Selling, general, and administrative
     expense                                149,428   30.9%   157,832   31.0%
      Operating income before impairment
       charges and gain on sale of land      52,281   10.8%    60,480   11.9%

    Impairment charges                        7,760    1.6%     4,983    1.0%
    Gain on sale of land                        -      0.0%    (3,609)  -0.7%
      Operating income                       44,521    9.2%    59,106   11.6%

    Other income (expense):
      Interest expense                      (10,317)  -2.1%   (11,536)  -2.3%
      Other income, net                       2,244    0.5%     2,216    0.4%
      Total other income (expense)           (8,073)  -1.7%    (9,320)  -1.8%
      Earnings before income taxes           36,448    7.5%    49,786    9.8%

    Income tax expense (benefit)              5,202    1.1%    (1,426)  -0.3%
    Net earnings                            $31,246    6.5%   $51,212   10.1%


    Diluted earnings per share                $1.00             $1.60

    Weighted average common shares used in
     computing diluted earnings per share    31,162            31,924



                     HELEN OF TROY LIMITED AND SUBSIDIARIES

                 Selected Consolidated Balance Sheet Information
                                   (Unaudited)
                                 (in thousands)

                                                 11/30/2008        11/30/2007

    Cash, trading securities and temporary
     investments                                   $87,978           $87,112

    Accounts receivable                            142,891           162,722

    Inventory                                      171,724           146,413

    Total current assets                           422,779           417,476

    Long-term investments                           20,048               -

    Total assets                                   948,734           935,332

    Total current liabilities                      208,995           149,205

    Total long term liabilities                    141,130           223,233

    Stockholders' equity                           598,609           562,894



    SELECTED OTHER DATA (in thousands)
    Reconciliation of Non-GAAP Financial Measure - EBITDA (Earnings Before
    Interest, Taxes, Depreciation and Amortization) to Net Earnings

                                            Quarter Ended   Nine Months Ended
                                             November 30,      November 30,
                                            2008     2007     2008     2007

    Net earnings                           $15,090  $22,842  $31,246  $51,212

    Interest income / Expense, net           2,688    2,845    7,931    9,221

    Income tax expense (benefit)             2,106    3,603    5,202   (1,426)

    Depreciation and amortization            3,534    3,634   10,604   10,785

    EBITDA (Earnings before interest,
     taxes, depreciation and amortization) $23,418  $32,924  $54,983  $69,792


    EBITDA before impairment charges,
     share-based compensation, charge to
     allowance for doubtful accounts, gain
     on sale of land and gain on casualty
     insurance settlements

    EBITDA, as calculated above            $23,418  $32,924  $54,983  $69,792

    Add:  Impairment charges                   -      4,983    7,760    4,983
          Share-based compensation             377      275    1,037      821
          Charge to allowance for
           doubtful accounts                   -        -      3,876      -
    Less: Gain on sale of land                 -     (3,609)     -     (3,609)
          Gain on casualty insurance
           settlements                         -        -     (2,702)     -

    EBITDA before impairment charges,
     share-based compensation, charge to
     allowance for doubtful accounts, gain
     on sale of land and gain on casualty
     insurance settlements                 $23,795  $34,573  $64,954  $71,987



    SELECTED OTHER DATA (in thousands, except per share data)
    Reconciliation of Net Earnings, as reported to Net Earnings without
    impact of Significant Items

                                              Quarter Ended November 30,
                                                2008              2007
                                                   Diluted           Diluted
                                                     EPS               EPS
    Net earnings, as reported              $15,090   $0.48   $22,842   $0.73

    Add:  Impairment loss, net of related
           income  tax benefit                 -       -       4,883    0.16


          Reserve on accounts receivable,
           net of  related income tax benefit  -       -         -       -

    Less: Gain on casualty insurance
           settlements,  net of related
           income tax expense                  -       -         -       -

          Gain on sale of land, net of
           related income tax expense          -       -      (2,245)  (0.07)

          Tax benefit of HK IRD
           settlement, including
           interest income and reversal
           of penalties                        -       -         -       -

          Tax benefit of IRS settlement,
           including reversal of penalties    (461)  (0.01)      -       -

    Net earnings, without significant
     items                                 $14,629   $0.47   $25,480   $0.81


    Weighted average common shares used
     in computing diluted earnings per
     share                                  31,229            31,296


                                            Nine Months Ended November 30,
                                                2008              2007
                                                   Diluted           Diluted
                                                     EPS               EPS
    Net earnings, as reported              $31,246   $1.00   $51,212   $1.60

    Add:  Impairment loss, net of related
           income tax benefit                7,605    0.24     4,883    0.15


          Reserve on accounts receivable,
           net of related income tax
           benefit                           2,516    0.08

    Less: Gain on casualty insurance
           settlements,  net of related
           income tax expense               (2,635)  (0.08)      -       -

          Gain on sale of land, net of
           related income tax expense          -       -      (2,245)  (0.07)

          Tax benefit of HK IRD
           settlement, including
          interest income and reversal of
           penalties                           -       -      (7,950)  (0.25)

          Tax benefit of IRS settlement,
           including reversal of penalties    (461)  (0.01)      -       -

    Net earnings, without significant
     items                                 $38,271   $1.23   $45,900   $1.44


    Weighted average common shares used
     in computing diluted earnings per
     share                                  31,162            31,924



    SELECTED OTHER DATA (in thousands)
    Reconciliation of SG&A as reported to SG&A without impact of Specified
    Items

                                              Quarter Ended November 30,
                                                2008              2007

    SG&A, as reported                      $53,543   28.8%   $59,387   28.2%
      Insurance claim gains                     47    0.0%       -      0.0%
      Bad debt expense                        (638)  -0.3%      (412)  -0.2%
      Foreign exchange (losses) gains       (4,587)  -2.5%       744    0.4%

    SG&A, without specified items          $48,365   26.1%   $59,719   28.4%


                                           Nine Months Ended November 30,
                                               2008             2007

    SG&A, as reported                     $149,428   30.9%  $157,832   31.0%
      Insurance claim gains                  2,831    0.6%       -      0.0%
      Bad debt expense                      (5,245)  -1.1%      (276)  -0.1%
      Foreign exchange (losses) gains       (4,928)  -1.0%     1,250    0.2%

    SG&A, without specified items         $142,086   29.3%  $158,806   31.2%

The above tables of SELECTED OTHER DATA and the accompanying press release include non-GAAP measures. Non-GAAP EBITDA and EBITDA before impairment, Non-GAAP earnings, which excludes specified significant items and SG&A without specified items that are discussed in the accompanying press release or in the preceding tables may be considered non-GAAP Financial Information as contemplated by SEC Regulation G, Rule 100. Accordingly, we are providing the preceding tables that reconcile these measures to their corresponding GAAP based measures presented in our Consolidated Condensed Statements of Income in the accompanying press release. The Company believes that these non-GAAP measures provide useful information to management and investors regarding financial and business trends relating to its financial condition and results of operations. The Company believes that these non-GAAP measures, in combination with the Company's financial results calculated in accordance with GAAP, provides investors with additional perspective. The Company further believes that the items excluded from certain non-GAAP measures do not accurately reflect the underlying performance of its continuing operations for the period in which they are incurred, even though some of these excluded items may be incurred and reflected in the Company's GAAP financial results in the foreseeable future. The material limitation associated with the use of the non-GAAP financial measures is that the non-GAAP measures do not reflect the full economic impact of the Company's activities. These non-GAAP measures are not prepared in accordance with GAAP, are not an alternative to GAAP financial information, and may be calculated differently than non-GAAP financial information disclosed by other companies. Accordingly, undue reliance should not be placed on non-GAAP information.

SOURCE Helen of Troy Limited
CONTACT: Robert D. Spear, Senior Vice President and CIO of Helen of Troy
Limited, +1- 915-225-4748/
/Web site: http://www.hotus.com /
(HELE)

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