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Iconix Brand Group, Inc. Reports Earnings for the Fourth Quarter and Full Year 2008

- 2008 revenue of $216.8 million compared to $160.0 million in the prior year

- 2008 diluted EPS of $1.15 versus $1.04 in the prior year

- Q4 revenue of $54.3 million compared to $47.4 million in the prior year

- Free cash flow of $122.1 million for 2008 and $31.0 million for Q4 2008

- Reaffirming 2009 EPS guidance

NEW YORK, Feb. 24 /PRNewswire-FirstCall/ -- Iconix Brand Group, Inc. (Nasdaq: ICON) ("Iconix" or the "Company"), today announced financial results for the fourth quarter and year ended December 31, 2008.

Full Year 2008 results:

Revenue for the full year 2008 increased 35% to approximately $216.8 million, as compared to approximately $160.0 million in the prior year. EBITDA for 2008 increased 17% to approximately $149.6 million as compared to approximately $127.6 million in the prior year, and free cash flow increased 22% to approximately $122.1 million as compared to approximately $99.9 million in the prior year. Net income for 2008 increased 10% to approximately $70.2 million, as compared to approximately $63.8 million in the prior year and GAAP diluted earnings per share increased to $1.15 versus $1.04 in the prior year.

Q4 2008 results:

Revenue for the fourth quarter of 2008 increased 14% to approximately $54.3 million, as compared to approximately $47.4 million in the fourth quarter of 2007. EBITDA for the fourth quarter decreased 10% to approximately $37.8 million as compared to approximately $42.2 million in the prior year quarter. However, in the fourth quarter of 2007, the Company recorded a one-time pre-tax gain with an adjustment equal to approximately $7.1 million associated with the Company's Unzipped litigation. Therefore, excluding the one-time gain with an adjustment, EBITDA for the fourth quarter increased 8% to approximately $37.8 million as compared to approximately $35.1 million in the prior year quarter. Free cash flow for the quarter increased 18% to approximately $31.0 million as compared to approximately $26.3 million in the prior year quarter. Net income for the fourth quarter decreased 11% to approximately $17.1 million, as compared to $19.2 million in the prior year quarter. However, excluding the 2007 one-time gain related to the litigation, net income in the fourth quarter of 2008 increased 4% to approximately $17.1 million, as compared to $16.5 million the prior year quarter. GAAP diluted earnings per share for the fourth quarter of 2008 was $0.28 versus $0.31 in the prior year quarter. However, the fourth quarter 2007 results included the one-time gain of $0.04 diluted earnings per share related to the Unzipped litigation. Therefore, excluding the gain, diluted earnings per share for the fourth quarter of 2008 was $0.28 versus $0.27 in the prior year quarter. EBITDA and free cash flow are non-GAAP metrics and reconciliation tables for both are attached to this press release.

Neil Cole, Chairman and CEO of Iconix Brand Group, Inc. commented, "I am pleased with our strong 2008 performance and ability to continue to deliver year over year sales and earnings growth in what has been one of the most challenging economic environments in recent history. Our model has proven to be extremely relevant in today's market as we allow leading retailers to offer national brands at attractive economics. In the past year we signed four new direct-to-retail licenses and renewed one, which we believe demonstrates the power of our brands and the value that we provide to our partners. Looking forward, we are excited about our prospects both domestically and internationally and believe we are well positioned to deliver continued earnings growth to our shareholders."

2009 Guidance:

The Company is re-affirming its full year 2009 EPS guidance of diluted EPS between $1.20 and $1.30 excluding the change in accounting policy related to convertible debt and between $1.06 and $1.16 including the non-cash interest related to the new accounting policy for convertible debt. The Company is now projecting its 2009 revenue to be in a range of $210 to $220 million. The Company estimates that free cash flow for 2009 will be approximately $120 million. This guidance relates to the existing portfolio of brands only and assumes no acquisitions.

See reconciliation tables below for non-GAAP metrics.

Iconix Brand Group Inc. (Nasdaq: ICON) owns, licenses and markets a growing portfolio of consumer brands including CANDIE'S(R), BONGO(R), BADGLEY MISCHKA(R), JOE BOXER(R) RAMPAGE(R), MUDD(R), LONDON FOG(R), MOSSIMO(R), OCEAN PACIFIC(R), DANSKIN(R), ROCAWEAR(R), CANNON(R), ROYAL VELVET(R), FIELDCREST(R), CHARISMA(R), STARTER(R) and WAVERLY(R). The Company licenses its brands to a network of leading retailers and manufacturers that touch every major segment of retail distribution from the luxury market to the mass market in both the U.S. and around the world. Iconix, through its in-house advertising, promotion and public relations agency, markets its brands to continually drive greater consumer awareness and equity.

Safe Harbor Statement under the Private Securities Litigation Reform Act of 1995. The statements that are not historical facts contained in this press release are forward looking statements that involve a number of known and unknown risks, uncertainties and other factors, all of which are difficult or impossible to predict and many of which are beyond the control of the Company, which may cause the actual results, performance or achievements of the Company to be materially different from any future results, performance or achievements expressed or implied by such forward looking statements. Such factors include, but are not limited to, uncertainty regarding the results of the Company's acquisition of additional licenses, continued market acceptance of current products and the ability to successfully develop and market new products particularly in light of rapidly changing fashion trends, the impact of supply and manufacturing constraints or difficulties relating to the Company's licensees' dependence on foreign manufacturers and suppliers, uncertainties relating to customer plans and commitments, the ability of licensees to successfully market and sell branded products, competition, uncertainties relating to economic conditions in the markets in which the Company operates, the ability to hire and retain key personnel, the ability to obtain capital if required, the risks of litigation and regulatory proceedings, the risks of uncertainty of trademark protection, the uncertainty of marketing and licensing acquired trademarks and other risks detailed in the Company's SEC filings. The words "believe", "anticipate," "expect", "confident", "will", "project", "provide" "guidance" and similar expressions identify forward-looking statements. Readers are cautioned not to place undue reliance on these forward looking statements, which speak only as of the date the statement was made.



    Contact Information:
        Jaime Sheinheit
        Director of Strategic Development
        Iconix Brand Group
        212.730.0030

        Joseph Teklits
        Integrated Corporate Relations
        203.682.8200

    Iconix Brand Group, Inc. and Subsidiaries


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

                               (Unaudited)
                               -----------
                            Three Months Ended            Year Ended
                                 Dec. 31,                  Dec. 31,
                                ---------            -------------------
                               2008        2007        2008       2007
                           --------------------      -------------------
    Licensing and other
     revenue                $54,259     $47,411     $216,761   $160,004

    Selling, general and
     administrative
     expenses                18,227      14,124       73,816     44,254
    Expenses related to
     specific litigation        228      (7,094)         893     (6,039)
                            --------------------------------------------
    Operating income         35,804      40,381      142,052    121,789

      Other expenses - net    8,948      11,258       33,126     25,512
                            --------------------------------------------
    Income before income
     taxes                   26,856      29,123      108,926     96,277
                            --------------------------------------------
    Provision for income
     taxes                    9,720       9,897       38,773     32,522
                            --------------------------------------------
    Net income              $17,136     $19,226      $70,153    $63,755
                            ============================================


    Earnings per share:
                Basic         $0.30       $0.34        $1.21      $1.12
                            ============================================
                Diluted       $0.28       $0.31        $1.15      $1.04
                            ============================================

    Weighted average
     number of common
     shares outstanding:
                Basic        58,174      57,067       57,810     56,694
                            ============================================
                Diluted      61,332      61,749       61,248     61,426
                            ============================================


    Selected Balance Sheet Items:        12/31/2008   12/31/2007
                                                       (Audited)
    Total Assets                         $1,420,259   $1,336,130
    Total Liabilities                      $806,733     $808,210
    Stockholders' Equity                   $613,526     $527,920




    The following tables detail unaudited reconciliations from non-GAAP
    amounts to U.S. GAAP and effects of these items:
    (in thousands)


                                    Three months ended       Year ended
                                    Dec. 31,   Dec. 31,  Dec. 31,   Dec 31,
                                    --------   --------  --------   -------
                                      2008       2007       2008       2007
                                      ----       ----       ----       ----

    EBITDA  (1)                      $37,827   $42,192  $149,643   $127,586
                                    ==================  ===================

    Reconciliation of EBITDA:
    Net Income                        17,136    19,226    70,153     63,755
    Add: Provision for income taxes    9,720     9,897    38,773     32,522
                                    ------------------  -------------------

    Net Income before taxes           26,856    29,123   108,926     96,277

      Add: Net interest expense        8,848    11,258    32,598     25,512

      Add: Depreciation and
       amortization of certain
       intangibles                     2,123     1,811     8,119      5,797
                                    ------------------  -------------------
    EBITDA                           $37,827   $42,192  $149,643   $127,586
                                    ==================  ===================

    (1) EBITDA, a non-GAAP financial measure, represents net income
        before income taxes, interest, depreciation and amortization
        expenses. The Company believes EBITDA provides additional
        information for determining its ability to meet future debt service
        requirements, investing and capital expenditures.


    Free Cash Flow (2)                 $31,000  $26,278  $122,139  $99,874
                                      =================  =================
    Reconciliation of Free Cash
     Flow:

     Net Income                        17,136   19,226    70,153   63,755

     Add: Depreciation, amortization    6,863    3,735    20,268   11,875
      of trademarks and finance fees,
      non cash compensation expense,
      and bad debt expense, net of
      gain on sale of trademarks

    Add: Non-cash income taxes          9,037    9,713    37,999   30,708
      Less: Non-cash portion Unzipped
       litigation                           -   (6,330)        -   (6,330)

      Less: Capital expenditures       (2,036)     (66)   (6,281)    (134)
                                      -----------------  -----------------
    Free Cash Flow                     $31,000  $26,278  $122,139  $99,874
                                      =================  =================


    (in thousands)                           Year Ended Dec 31, 2009
                                            -------------------------
                                               High-end     Low-end

    Forecasted Free Cash Flow (2)              $122,500    $117,500
                                            -------------------------

    Reconciliation of Free Cash Flow:

      Non-GAAP Net Income                        79,000      73,000

      Add: Depreciation, amortization of         21,000      21,000
       trademarks and finance fees,
       non cash compensation expense, and
       bad debt expense, net of gain on
       sale of trademarks

      Add: Non-cash income taxes                 26,000      26,000

      Less: Capital expenditures                (3,500)     (2,500)
                                             ------------------------

    Forecasted Free Cash Flow                  $122,500    $117,500
                                             ========================

    (2) Free Cash Flow, a non-GAAP financial measure, represents net income
      before depreciation, amortization, non cash compensation expense, bad
      debt expense, and add back the non-cash income taxes and deduct
      capital expenditures. The Free Cash Flow also excludes any changes in
      Balance Sheet items. The Company believes Free Cash Flow is useful in
      evaluating its financial condition because it is representative of
      cash flow from operations that is available for repaying debt,
      investing and capital expenditures.

     The following table details unaudited reconciliations from non-GAAP
      amounts to U.S. GAAP based on the FASB Staff Position APB 14-1
      "Accounting for Convertible Debt Instruments That May Be Settled In
      Cash Upon Conversion (Including Partial Cash Settlements)", which is
      effective for the fiscal year beginning January 1, 2009.


                               Year Ended Dec 31,     Year Ended Dec 31,
                                      2009                  2008
                               -------------------    ------------------
                               High-end    Low-end         Actual

    Non-GAAP Diluted EPS -
     effective January 1, 2009    $1.30      $1.20          $1.15


    Less: Non-cash interest      ($0.14)    ($0.14)       ($0.13)

                               --------------------    ----------------
    U.S. GAAP EPS - effective
     January 1, 2009              $1.16      $1.06          $1.02
                               --------------------    ----------------





    The following table details unaudited reconciliations from non-GAAP
    amounts to U.S. GAAP amounts.

                                         Three months ended December 31, 2007
                                         ------------------------------------
                                               GAAP         Non-GAAP (3)

    Licensing and other revenue                  47,411          47,411

    Selling, general and administrative
     expenses                                    14,122          14,122
    Expenses related to specific litigation (4) (7,094)              -
                                                -----------------------

    Operating income                             40,383          33,289

    Other expenses - net (5)                     11,259           8,446
                                                -----------------------

    Income before income taxes                   29,124          24,843

    Provision for income taxes                    9,898           8,379
                                                -----------------------

    Net Income                                   19,226          16,464
                                                =======================

    Weighted average number of common
     shares outstanding - Diluted                61,332          61,332
                                                -----------------------
    Earnings per share - Diluted                $  0.31         $  0.27
                                                =======================

       (3)  Non-GAAP represents Company results excluding a one-time gain
            related to the Unzipped litigation.
       (4)  Specific litigation is entirely the Unzipped litigation
       (5)  Included in other expenses for the fourth quarter is
            additional interest of $2.8 million related to the Unzipped
            litigation.

SOURCE Iconix Brand Group, Inc.
02/24/2009
/CONTACT: Jaime Sheinheit, Director of Strategic Development,
Iconix Brand Group, +1-212-730-0030; Joseph Teklits, Integrated Corporate Relations,
+1-203-682-8200, for Iconix Brand Group/
/Web Site: http://iconixbrand.com/ /
(ICON ICON)