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dELiA*s Announces First Quarter Fiscal 2007 Results

NEW YORK, May 30, 2007 (BUSINESS WIRE) -- dELiA*s, Inc. (Nasdaq: DLIA), a direct marketing and retail company comprised of three lifestyle brands primarily targeting consumers between the ages of 12 and 19, today announced financial results for the first quarter ended May 5, 2007.

For the three months ended May 5, 2007:

-- Total revenue increased by 11% to $57.8 million from $51.9 million last year.

-- Same-store sales for the retail segment increased by 9% for the comparable thirteen-week periods, with total retail sales increasing by 34%. Net sales of the direct segment increased by 3% over the first quarter of fiscal 2006. The direct segment sales increased by 11% on a comparable calendar basis (after reflecting the impact of last year's 53-week fiscal calendar on the timing of catalog mailings).

-- Total gross margin decreased by 220 bps to 36.1% of sales, or $20.9 million, due to the decrease in the retail segment and its growing percentage of the total sales mix. Gross margin for the direct segment increased by 50 bps from year-ago levels.

-- SG&A expense was 42.1% versus 40.9% a year ago, an increase of 120 bps due to the additional costs associated with the move of our corporate headquarters and other one-time expenses, which more than offset the improved leveraging of other expenses due to the increase in revenue.

-- Net loss for the quarter increased to $3.3 million or $0.11 per share compared to last year's $1.2 million or $0.05 loss per share.

Robert Bernard, Chief Executive Officer, stated: "We are pleased to have delivered a 9% comp increase in retail sales and an 11% increase in direct sales on a comparable calendar basis, with results consistent with our expectations, despite the challenging retail environment. Looking ahead, we continue to make progress on our goals. We are on track to grow our store base by approximately 25% this year, and on May 1, we achieved a significant milestone: We now have over half of our store base in the new prototype format. This is an important step toward improving the long-term productivity and profitability of our dELiA*s retail division."

Retail Segment Results

Net sales for the dELiA*s retail stores increased by 34% to $19.7 million for the quarter compared to last year's $14.7 million. During the quarter, we opened six new stores, relocated one store and closed four stores. In addition, we closed our Natick, MA location in April to remodel and reopen for Back-to-School. Accordingly, we ended the quarter with 75 stores in operation as compared to the 61 premiere locations open as of April 29, 2006, the ending date of last year's fiscal quarter. Gross profit for the retail segment, which includes distribution, occupancy and merchandising costs, was $3.9 million versus last year's $3.6 million, an increase of 10% in dollars, and a decrease, expressed as a percentage of revenues, from 24.1% of sales in fiscal 2006 to 19.9% of sales this year. This decrease reflected additional promotional markdowns required to clear excess carryover merchandise in the retail segment. Selling, general and administrative expenses, which includes allocated overhead, improved to 43.6% of sales from 45.0% last year, resulting in a quarterly loss for the segment of $4.7 million versus $3.1 million last year.

Direct Segment Results

Net sales for the direct segment increased 3% to $38.1 million versus last year's $37.1 million for the quarter. Net sales for the direct segment would have increased by 11% based upon comparing the thirteen-week period ended May 5, 2007 to the comparable thirteen weeks ended May 6, 2006. Gross profit was $16.9 million versus last year's $16.3 million, an increase of 4%. This improvement reflected higher merchandise margins, despite the calendar shift. Selling, general and administrative expenses were up 8% in dollars and by over 200 bps to 41.3% of sales, with approximately half of this increase attributable to the costs of the test CCS Girls catalog. Income for the direct segment thus decreased to $1.2 million from $1.7 million.

Conference Call Information

A conference call to discuss fiscal 2007 first quarter results is scheduled for Wednesday May 30, at 4:30 pm Eastern Daylight Savings Time. The conference call will be web-cast live at www.deliasinc.com. A replay of this call will be available on our website for one year, and can also be accessed until June 27, 2007 by dialing (888) 286-8010, pass code 68097280.

During the conference call, the Company may discuss and answer questions concerning business and financial developments and trends. The Company's responses to questions, as well as other matters discussed during the conference call, may contain or constitute information that has not been disclosed previously.

About dELiA*s, Inc.

dELiA*s, Inc. is a direct marketing and retail company comprised of three lifestyle brands primarily targeting consumers between the ages of 12 and 19. Its brands - dELiA*s, Alloy and CCS - generate revenue by selling apparel, accessories, footwear, room furnishings and action sports equipment predominantly to teenage consumers through direct mail catalogs, websites, and, for dELiA*s, mall-based specialty retail stores.

Safe Harbor Language

This announcement may contain forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934, including statements regarding our expectations and beliefs regarding our future results or performance. Because these statements apply to future events, they are subject to risks and uncertainties. When used in this announcement, the words "anticipate," "believe," "estimate," "expect," "expectation," "project," "intend" and similar expressions are intended to identify such forward-looking statements. Our actual results could differ materially from those projected in the forward-looking statements. Additionally, you should not consider past results to be an indication of our future performance. For a discussion of risk factors that may affect our results, see the "Risk Factors That May Affect Future Results" section of our filings with the Securities and Exchange Commission, including our annual report on Form 10-K and quarterly reports on Form 10-Q. We do not intend to update any of the forward-looking statements after the date of this announcement to conform these statements to actual results, to changes in management's expectations or otherwise, except as may be required by law.

                            dELiA*s, Inc.
                CONSOLIDATED STATEMENTS OF OPERATIONS
                  (In thousands, except share data)

                                     For the Thirteen Weeks
                                              Ended
                                 -------------------------------
                                 May 5, 2007        April 29,
                                                        2006
                                 ------------      -------------
                                           (unaudited)

Net revenues                     $    57,807 100.0% $    51,870 100.0%


Cost of goods sold                    36,947  63.9%      32,017  61.7%
                                 ------------       ------------

Gross profit                          20,860  36.1%      19,853  38.3%

Selling, general and
 administrative expenses              24,314  42.1%      21,201  40.9%
                                 ------------       ------------

Loss before interest income
 (expense)
 and income taxes                     (3,454) -6.0%      (1,348) -2.6%
Interest income (expense), net           209   0.4%          48   0.1%
                                 ------------       ------------

Loss before income taxes              (3,245) -5.6%      (1,300) -2.5%

Provision (benefit) for income
 taxes                                    20   0.0%         (80) -0.2%
                                 ------------       ------------

Net loss                         $    (3,265) -5.6% $    (1,220) -2.4%
                                 ============       ============

Basic and diluted net loss per
 share of common stock:
Basic and diluted net loss
 attributable to common
 stockholders per share          $     (0.11)       $     (0.05)
                                 ============       ============

WEIGHTED AVERAGE BASIC AND
 DILUTED COMMON SHARES
 OUTSTANDING                      30,778,033         25,636,187
                                 ============       ============

Certain reclassifications have been made to prior year amounts to conform to the current year's presentation.

                            dELiA*s, Inc.
                     CONSOLIDATED BALANCE SHEETS
                            (In thousands)


                        May 5, 2007  February 3, 2007  April 29, 2006
                       ------------- ---------------- ----------------
        ASSETS          (unaudited)                     (unaudited)
Current Assets:
Cash and cash
 equivalents               $ 19,227         $ 28,874      $    30,126
Inventories, net             28,365           31,680           23,727
Prepaid catalog costs         3,234            3,157            3,188
Other current assets          8,443            6,759            4,185
                       ------------- ---------------- ----------------
Total current assets         59,269           70,470           61,226

Property and
 equipment, net              46,508           39,543           27,821
Goodwill                     40,204           40,204           40,204
Intangible assets, net        2,587            2,610            2,713
Other noncurrent
 assets                         598              678              875
                       ------------- ---------------- ----------------

Total assets               $149,166         $153,505      $   132,839
                       ============= ================ ================

   LIABILITIES AND
 STOCKHOLDERS' EQUITY
Current Liabilities:
Accounts payable           $ 13,795         $ 17,821      $    14,547
Current portion of
 mortgage note payable          149              139              136
Accrued expenses and
 other current
 liabilities                 29,300           27,549           23,149
                       ------------- ---------------- ----------------
Total current
 liabilities                 43,244           45,509           37,832

Deferred credits and
 other long term
 liabilities                  8,488            7,723            4,454
Long-term portion of
 mortgage note payable        2,372            2,406            2,518
                       ------------- ---------------- ----------------

Total liabilities            54,104           55,638           44,804
                       ------------- ---------------- ----------------

Commitments and
 contingencies
Stockholders' Equity:
Preferred stock; $.001
 par value, 25,000,000
 shares authorized,
 none issued                     --               --               --
Common stock; $.001 par
 value; 100,000,000
 shares authorized;
 30,829,463,
 30,745,497, and
 26,344,920 shares
 issued and
 outstanding,
 respectively                    31               30               26
Additional paid-in
 capital                     95,747           94,975           92,121
Deferred compensation          (197)              --               --
(Accumulated deficit)
 retained earnings             (519)           2,862           (4,112)
                       ------------- ---------------- ----------------

Total stockholders'
 equity                      95,062           97,867           88,035
                       ------------- ---------------- ----------------

Total liabilities and
 stockholders' equity      $149,166         $153,505      $   132,839
                       ============= ================ ================


Working Capital            $ 16,025         $ 24,961      $    23,394
                       ============= ================ ================

                            dELiA*s, Inc.
                 CONSOLIDATED STATEMENT OF CASH FLOWS
                            (In thousands)


                                               For the Thirteen Weeks
                                                        Ended
                                               -----------------------
                                                 May 5,     April 29,
                                                  2007        2006
                                               ----------- -----------
                                               (unaudited) (unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss                                          $(3,265)    $(1,220)
Adjustments to reconcile net loss to net cash
 (used in) provided by
   operating activities:

Depreciation and amortization                       1,707       1,254
Stock-based compensation                              199         295

Changes in operating assets and liabilities:
 Inventories                                        3,315       2,105
 Prepaid catalog costs and other current
  assets                                           (1,762)       (617)
 Other noncurrent assets                               80         102
 Accounts payable, accrued expenses and other
  current liabilities                              (1,626)        949

                                               ----------- -----------
Net cash (used in) provide by operating
 activities                                        (1,352)      2,868
                                               ----------- -----------

CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures                               (8,649)     (4,139)

                                               ----------- -----------
Net cash used in investing activities              (8,649)     (4,139)
                                               ----------- -----------

CASH FLOWS FROM FINANCING ACTIVITIES:
Due from Alloy Inc.                                     -       8,155
Payment of mortgage note payable                      (24)        (26)
Proceeds from rights offering, net of expenses          -      19,793
Proceeds from exercise of employee stock
 options                                              378         952

                                               ----------- -----------
Net cash provided by financing activities             354      28,874
                                               ----------- -----------



NET (DECREASE) INCREASE IN CASH AND CASH
 EQUIVALENTS                                       (9,647)     27,603
CASH AND CASH EQUIVALENTS, beginning of period     28,874       2,523

                                               ----------- -----------
CASH AND CASH EQUIVALENTS, end of period          $19,227     $30,126
                                               =========== ===========

Cash paid during the period for interest          $    49     $    46
Cash paid during the period for taxes             $   323     $     -
Noncash transfers from Alloy, Inc.                $     -     $   686

                            dELiA*s, Inc.
                       Selected Operating Data
               (In thousands, except number of stores)

                                         For the Thirteen Weeks Ended
                                         -----------------------------
                                         May 5, 2007   April 29, 2006
                                         ------------ ----------------
                                         (unaudited)    (unaudited)
Channel Net Sales:

Retail                                       $19,678          $14,739
Direct:
 Catalog                                       9,492           10,964
 Internet                                     28,637           26,167
                                         ------------ ----------------
                                             $57,807          $51,870
                                         ============ ================



Catalogs Mailed                               21,756           20,753
                                         ============ ================

Number of Stores:
 Beginning of period                              74               59
 Premiere Stores opened                            7 *              4
 Premiere Stores closed                            6 *              0
                                         ------------ ----------------
 End of period                                    75               63
                                         ============ ================

Total Gross Sq. Ft @ End of Period             283.0            234.4
                                         ============ ================

Total Gross Sq. Ft @ End of Period -
 Premiere                                      283.0            226.6
                                         ============ ================


* Totals include one store that was closed and relocated to another
 site in the same mall during the first quarter of fiscal 2007;
and one store that was closed in the first quarter of fiscal 2007,
 that is being remodeled and will reopen during the second quarter of
 2007.

SOURCE: dELiA*s, Inc.

dELiA*s, Inc.
Stephen A. Feldman, 212-807-9060
or
ICR
Joseph Teklits/Jean Fontana, 203-682-8200