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Brookstone Announces Third Quarter and Year to Date 2006 Financial Results

MERRIMACK, N.H., Oct. 26, 2006 -- Innovative product development company and specialty lifestyle retailer Brookstone, Inc. today announced financial results for the third quarter and the year to date ended September 30, 2006.

For the 13-week period ended September 30, 2006, Brookstone reported total net sales of $87.8 million, which is a 14.4 percent increase compared to the 13-week period ended October 29, 2005. Same-store sales for the 13-week period ended September 30, 2006 increased 6.0 percent from the comparable 13-week period ended October 1, 2005.

For the 39-week period ended September 30, 2006, Brookstone reported total net sales of $255.8 million, which is a 6.1 percent increase compared to the 39-week period ended October 29, 2005. Same-store sales for the 39-week period ended September 30, 2006 decreased 2.5 percent from the comparable 39-week period ended October 1, 2005.

Lou Mancini, Chief Executive Officer of Brookstone, said: "We're pleased by our performance in the third quarter of 2006, particularly with our improving trend in same-store sales. This marks the second consecutive quarter of increases. The better results were due to an appealing product mix and the collective effort of our sales associates. Because of this improvement, the loss from continuing operations, before interest expense this quarter decreased, as compared to the third quarter of last year."

"We will introduce more new products in the fourth quarter, including certain exclusive OSIM healthy lifestyle products, which we believe will leave us well positioned to continue the positive same-store growth trend," Mr. Mancini added.

Brookstone ended the third quarter with no cash borrowings under the Company's asset-backed lending agreement.

On June 29, 2005, the Company announced its plans to sell its Gardeners Eden business, which currently consists of one Gardeners Eden store. As a result, commencing with the second quarter of Fiscal 2005, the Company began reflecting the results of operations from the Gardeners Eden business as a discontinued operation.

In November of 2005, the Company changed its fiscal year end from the Saturday closest to the end of January to the Saturday closest to the end of December. As a result of this change, our presentations through the fourth quarter of 2006 will compare the new quarter end results with the historical results from the old quarter ends. We believe these period-to-period comparisons will be informative given the fact that while the seasonality of the business is skewed towards the Holiday selling season, both the old and new fiscal fourth-quarter periods will encompass the Holiday selling season.

On October 4, 2005, Brookstone, Inc. was acquired through a merger transaction with Brookstone Acquisition Corp., a Delaware corporation formed by OSIM International Ltd and affiliates of J.W. Childs Equity Partners III, L.P. and Temasek (Private) Capital Limited. As a result of the acquisition, Brookstone, Inc. became a privately held, wholly owned subsidiary of OSIM Brookstone Holdings, L.P., the general partner of which is OSIM Brookstone Holdings, Inc. and the majority shareholder of which is OSIM International Ltd.

Brookstone, Inc. is an innovative product development and specialty lifestyle retail Company that operates 306 Brookstone Brand stores nationwide and in Puerto Rico. Typically located in high-traffic regional shopping malls and airports, the stores feature unique and innovative consumer products. The Company also operates one store under the Gardeners Eden Brand, and a Direct Marketing business that includes the Brookstone and Hard-to-Find Tools catalogs and an e-commerce website at http://www.brookstone.com.

Statements in this release which are not historical facts, including statements about the Company's confidence or expectations, earnings, anticipated operations of its e-commerce sites and those of third-party service providers, and other statements about the Company's operational outlook are forward-looking statements within the meaning of the safe harbor provisions of the Private Securities Litigation Reform Act of 1995 ("Reform Act") and are subject to risks and uncertainties that could cause actual results to differ materially from those set forth in such forward-looking statements. Such risks and uncertainties include, without limitation, risks of changing market conditions in the overall economy and the retail industry, consumer demand, the effectiveness of e-commerce technology and marketing efforts, availability of products, availability of adequate transportation of such products. Words such as "estimate", "project", "plan", "believe", "feel", "anticipate", "assume", "may", "will", "should" and similar words and phrases may identify forward-looking statements. Statements about a possible sale or divestiture of its Gardeners Eden business constitute forward-looking statements. The Company may not be able to complete a divestiture on acceptable terms because of a number of factors, including failure to reach agreement with a purchaser. Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date thereof. The Company undertakes no obligations to publicly release any revisions to these forward-looking statements or reflect events or circumstances after the date hereof.



                           BROOKSTONE, INC.
                 CONDENSED CONSOLIDATED BALANCE SHEETS
                            (In thousands)

                                 ----------   ----------   ----------
                                September 30, December 31, October 29,
                                    2006         2005         2005
                                 ----------   ----------   ----------
                                (unaudited)                (unaudited)
 Assets

 Current assets:
  Cash and cash equivalents      $    1,189   $   76,326   $    1,547
  Receivables, net                   11,783       10,906        7,215
  Merchandise inventories            95,898       75,716      114,856
  Deferred income taxes, net         20,896        4,947       26,956
  Prepaid expenses                    9,054        9,117        6,220
                                 ----------   ----------   ----------
 
   Total current assets             138,820      177,012      156,794

 Deferred income taxes, net              --           --           --
 Property, plant and 
  equipment, net                     73,051       76,328       76,260
 Intangible assets, net             131,583      132,271      132,424
 Goodwill                           190,942      192,453      192,453
 Other assets                        19,570       19,363       26,293
                                 ----------   ----------   ----------
   Total assets                  $  553,966   $  597,427   $  584,224
                                 ==========   ==========   ==========

 Liabilities and Shareholders'
  Equity

 Current liabilities:
  Short-term borrowings          $       --   $       --   $   11,150
  Accounts payable                   26,891       22,012       39,601

  Other current liabilities          42,070       54,714       32,448
                                 ----------   ----------   ---------

   Total current liabilities         68,961       76,726       83,199

 Other long-term liabilities         19,637       18,962       16,973
 Long-term debt                     190,402      190,849      190,948
 Deferred income taxes               43,869       43,392       49,435
 
 Commitments and contingencies           --           --           --

 Other party interests in
  consolidated entities               1,397        1,176        1,028

   Total shareholders' equity       229,700      266,322      242,641
                                 ----------   ----------   ---------

   Total liabilities and
    shareholders' equity         $  553,966   $  597,427   $  584,224
                                 ==========   ==========   ==========

                              BROOKSTONE, INC.
                     CONSOLIDATED STATEMENT OF OPERATIONS
                               (In thousands)
                                 (Unaudited)

           ------------------  ------------------  ------------------
               Successor           Successor          Predecessor
           ------------------  ------------------  ------------------
                         
             Thirteen-Weeks
                 Ended               Period               Period
           ------------------  ------------------  ------------------
                                 October 4, 2005 -     July 30, 2005 -
           September 30, 2006   October 29, 2005     October 3, 2005
           ------------------  ------------------  ------------------ 


 Net sales         $   87,773          $   24,937          $   51,783

 Cost of sales         66,516              20,193              39,219
           ------------------  ------------------  ------------------

 Gross profit          21,257               4,744              12,564

 Selling, general
  and administrative
  expenses             30,712              10,776              20,881
           ------------------  ------------------  ------------------

 Loss from
  continuing
  operations           (9,455)             (6,033)             (8,317)

 Interest expense, 
  net                   6,394               4,024                 128
           ------------------  ------------------  ------------------
 Loss before
  taxes, other party
  interests in
  consolidated entities 
  and discontinued
  operations          (15,849)            (10,056)             (8,445)

 Other party
  interests in
  consolidated
  entities                302                  65                 181
           ------------------  ------------------  ------------------

 Loss before taxes 
  and discontinued
  operations          (16,151)            (10,121)             (8,626)

 Income tax
  benefit              (5,925)             (3,447)             (2,417)
           ------------------  ------------------  ------------------

  Loss from
   continuing
   operations         (10,226)             (6,674)             (6,209)

 Income/loss
  on discontinued
  operations, net of
  income tax
  benefit                 (62)                171              (1,864)
           ------------------  ------------------  ------------------

 Net loss          $  (10,288)         $   (6,505)         $   (8,073)

                               BROOKSTONE, INC.
                      CONSOLIDATED STATEMENT OF OPERATIONS
                                (In thousands)
                                  (Unaudited)

           ------------------  ------------------  ------------------
               Successor           Successor          Predecessor
           ------------------  ------------------  ------------------

              Thirty-Nine
              Weeks Ended           Period               Period
           ------------------  ------------------  ------------------
              September 30,     October 4, 2005 -  January 30, 2005 -
                  2006          October 29, 2005    October 3, 2005
           ------------------  ------------------  ------------------


 Net sales         $  255,804          $   24,937          $  216,091

 Cost of sales        193,867              20,193             159,872
           ------------------  ------------------  ------------------

 Gross profit          61,937               4,744              56,219

 Selling, general
  and administrative
  expenses             92,189              10,776              78,361
           ------------------  ------------------  ------------------
 Loss from
  continuing
  operations          (30,252)             (6,032)            (22,142)

 Interest expense,
  net                  18,370               4,024                  25
           ------------------  ------------------  ------------------
 Loss before taxes,
  other party
  interests in
  consolidated
  entities and
  discontinued
  operations          (48,622)            (10,056)            (22,167)

 Other party
  interests in
  consolidated
  entities                950                  65                 687
           ------------------  ------------------  ------------------

 Loss before taxes
  and discontinued
  operations          (49,572)            (10,121)            (22,854)

 Income tax 
  benefit             (17,438)             (3,447)             (7,887)
           ------------------  ------------------  ------------------

  Loss from
  continuing
  operations          (32,134)             (6,674)            (14,967)

 Income/loss on
  discontinued
  operations, net
  of income tax
  benefit
                         (380)                171              (5,634)
           ------------------  ------------------  ------------------

 Net loss          $  (32,514)         $   (6,505)         $  (20,601)
           ==================  ==================  ==================
CONTACT:  Brookstone, Inc. 
          Philip Roizin, EVP of Finance and Administration
          (603) 880-9500