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Brookstone Announces Third Quarter and Year-to-Date 2007 Financial Results

MERRIMACK, N.H., October 24, 2007 -- Innovative product development company and specialty lifestyle retailer Brookstone, Inc. today announced financial results for the third quarter ended September 29, 2007.

For the 13-week period ended September 29, 2007, Brookstone reported total net sales of $91.3 million, a 4.0% increase from the comparable 13-week period of 2006. Same-store sales increased 4.2 % as compared to the comparable 13-week period last year

For the 13-week period ending September 29, 2007 Brookstone reported a loss from continuing operations of $9.4 million, compared to a loss from continuing operations of $9.5 million for the comparable 13-week period last year.

For the 39-week period ended September 29, 2007, Brookstone reported total net sales of $274.4 million, a 7.3% increase from the comparable 39-week period of 2006. Same-store sales increased 4.9 % as compared to the comparable 39-week period last year

For the 39-week period ending September 29, 2007 Brookstone reported a loss from continuing operations of $24.7 million, compared to a loss from continuing operations of $30.3 million for the comparable 39-week period last year.

Lou Mancini, Brookstone Chief Executive Officer, said: "We are pleased with our third quarter and year-to-date results. This quarter marks our sixth consecutive quarter of same-store sales increases. We are pleased with the performance of our new product introductions including exclusive OSIM healthy lifestyle products. We believe that we are well positioned for the fourth quarter"

Brookstone, Inc. is an innovative product development and specialty lifestyle retail company that operates 314 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 a Direct Marketing business that includes 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, and other factors detailed from time to time in the Company's annual and other reports filed with the Securities and Exchange Commission. 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.
                 CONSOLIDATED STATEMENTS OF OPERATIONS
                           (In thousands)
                             (Unaudited)  


                                 Thirteen             Thirty-nine
                                weeks ended           weeks ended
                             -------------------  --------------------
                             Sept 29,   Sept 30,  Sept 29,   Sept 30,
                               2007       2006       2007       2006
                             -------    --------  ---------  ---------

 Net sales                  $ 91,309    $ 87,773  $ 274,374  $ 255,804
 Cost of sales                67,941      66,516    203,444    193,867
                             ------      ------     ------     ------
 Gross profit                 23,368      21,257     70,930     61,937

 Selling, general and 
  administrative expenses     32,755      30,712     95,621     92,189
                              ------      ------     ------     ------
 Loss from continuing 
   operations                 (9,387)     (9,455)   (24,691)   (30,252)

 Loss on early extinguishment
  of debt                        123         ---        123        ---

 Interest expense, net         6,575       6,394     18,741     18,370
                              ------      ------     ------    ------
 Loss before taxes, other
  party interests in
  consolidated entities
  and discontinued 
  operations                 (16,085)    (15,849)   (43,555)   (48,622)

 Other party interests in
  consolidated entities          330         302      1,017        950
                              ------      ------     ------     ------
 Loss before taxes and
  discontinued operations    (16,415)    (16,151)   (44,572)   (49,572)

 Income tax benefit           (6,292)     (5,925)   (16,954)   (17,438)

 Loss on discontinued
  operations, net of tax
  benefit of $40, $37,
  $120 and $210.                 (68)        (62)      (208)      (380)
                              ------      ------     ------     ------
 Net loss                   $(10,191)   $(10,288)  $(27,826)  $(32,514)
                           ==========   =========   ========= =========


                               BROOKSTONE, INC.
                          CONSOLIDATED BALANCE SHEETS
                     (In thousands, except share data)

                                     Sept. 29,   Dec. 30,    Sept. 30,
                                       2007         2006        2006
                                     ---------   ---------  ----------
                                     (Unaudited)            (Unaudited)
 Assets

 Current assets:
    Cash and cash equivalents          $ 1,489     $ 71,738      $ 1,189
    Receivables, net                     7,890       12,472       11,783
    Merchandise inventories            120,824       95,253       95,898
    Deferred income taxes, net          21,860        3,841       20,896
    Prepaid expenses                    11,157        7,478        9,054
                                     ---------    ---------    ---------

    Total current assets               163,220      190,782      138,820

 Property, plant and equipment, net     70,449       72,638       73,051
 Intangible assets, net                130,666      131,354      131,583
 Goodwill                              190,329      190,329      190,942
 Other assets                           18,318       16,080       19,570
                                     ---------    ---------    ---------

    Total assets                     $ 572,982    $ 601,183    $ 553,966
                                     =========    =========    =========

 Liabilities and Shareholder's Equity

 Current liabilities:
    Accounts payable                  $ 29,420     $ 23,410     $ 26,891
    Other current liabilities           34,543       56,240       42,070
    Short-term borrowings               25,000          ---          ---
                                     ---------    ---------    ---------

       Total current liabilities        88,963       79,650       68,961

 Other long-term liabilities            21,073       20,954       19,637
 Long-term debt                        185,343      190,253      190,402
 Deferred income taxes                  45,327       45,317       43,869
 Commitments and contingencies

 Other party interests in
  consolidated entities                  1,127        1,114        1,397

 Shareholder's equity:
 Common Stock - $0.01 par value
  1,000 shares authorized, 
  one share issued and outstanding         --           --            --

 Additional paid-in capital            240,169      245,071      245,028
 Accumulated other 
  comprehensive income                     140         158          152
 Retained earnings (deficit)           (9,160)      18,666      (15,480)
                                     ---------    ---------    ---------

    Total shareholder's equity         231,149      263,895      229,700
                                     ---------    ---------    ---------
    Total liabilities and
     shareholder's equity            $ 572,982    $ 601,183    $ 553,966
                                     =========    =========    =========
Contact: Philip Roizin
         EVP of Finance and Administration
         (603) 880-9500