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Brookstone Announces Second Quarter and Year-to-Date 2009 Financial Results

MERRIMACK, N.H. July 29, 2009 -- Innovative product development company and specialty lifestyle retailer Brookstone, Inc. today announced financial results for the second quarter ended July 4, 2009.

For the 13-week period ended July 4, 2009, Brookstone reported total net sales of $73.0 million, a 25.1% decrease from the comparable 13-week period of 2008. Same-store sales decreased 18.6% as compared to the comparable 13-week period last year.

For the 13-week period ended July 4, 2009, Brookstone reported a loss from operations of $10.5 million, compared to a loss from operations of $7.7 million for the comparable 13-week period last year.

For the 26-week period ended July 4, 2009, Brookstone reported total net sales of $134.4 million, a 28.2% decrease from the comparable 26-week period of 2008. Same-store sales decreased 21.6% as compared to the comparable 26-week period last year.

For the 26-week period ended July 4, 2009, Brookstone reported a loss from operations of $31.3 million, compared to a loss from operations of $20.7 million for the comparable 26-week period last year.

Philip Roizin, Brookstone Chief Executive Officer, said, "Second quarter top line results, while below last year's levels, met our internal financial plans and showed an improvement over the first quarter's rate of decline. At the beginning of the year, we responded to the economic environment and declining mall traffic by identifying over $30 million in annualized expense reductions, and reducing both capital expenditures and working capital requirements. I am pleased to report that year to date, we have reduced operating expenses by $16.5 million, and are on track to meet, if not exceed, our expense reduction goals. Additionally, we managed down our inventory levels by 28% during the second quarter as compared to last year."

"As a result of successfully restructuring our operations, Brookstone ended the second quarter with an encouraging liquidity position, our short term net borrowings increased by only $6.5 million compared with last year."

Brookstone remains cautious about full-year 2009 results. "Although we are guarded, our top and bottom line results year to date are ahead of our operating plan. We are assuming continuing negative same store sales, albeit at a lower rate during the third quarter, and slightly positive sales in the fourth quarter. This, combined with our previously mentioned reductions in operating expenses and improved working capital management, leave us with sufficient liquidity to support our sales program through the balance of 2009."

"We have seen improvement in sales and customer count throughout the second quarter. This trend has been helped by the roll-out of new innovative Brookstone products, several of which have been very successful. This improvement has been offset by sales decreases in big ticket items, but these items represent a significantly smaller proportion of sales in the fourth quarter."

About Brookstone:

Brookstone, Inc. is an innovative product development and specialty lifestyle retail company that operates 310 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 the Brookstone catalog and an e-commerce website at http://www.brookstone.com.

Brookstone is principally owned by three sponsors, Osim International, J.W. Childs, and Temasek Holdings. In accordance with the terms governing its publicly-held debt, the Company issues quarterly and annual reports under SEC guidelines.

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 posted to the Company's website. Words such as "estimate", "project", "plan", "believe", "feel", "anticipate", "assume", "may", "will", "should" and similar words and phrases may identify forward-looking statements. 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 BALANCE SHEETS
                  (In thousands, except share data)

                                     --------------------------------
                                      July 4,   January 3,   June 28,
                                       2009        2009        2008
                                     --------    --------    --------
                                   (Unaudited)             (Unaudited)
 Assets
 ------

 Current assets:
   Cash and cash equivalents         $  2,024    $ 22,530    $  1,566
   Receivables, net                     6,628       9,839       8,683
   Merchandise inventories             66,242      82,095      92,122
   Deferred income taxes, net              --          --      16,802
   Prepaid expenses                     2,583      16,379      11,071
                                     --------    --------    --------

     Total current assets              77,477     130,843     130,244

 Property, plant and equipment, net    61,755      66,456      70,363
 Intangible assets, net               105,000     105,000     129,167
 Goodwill                              99,734      99,734     189,524
 Other assets                           7,090       8,565      10,257
                                     --------    --------    --------

     Total assets                    $351,056    $410,598    $529,555
                                     ========    ========    ========

 Liabilities and Shareholder's Equity
 ------------------------------------

 Current liabilities:
   Accounts payable                  $ 10,483    $ 17,033    $ 14,947
   Other current liabilities           25,709      41,179      29,983
   Short-term borrowings                7,000          --          --
                                     --------    --------    --------

     Total current liabilities         43,192      58,212      44,930

 Other long-term liabilities           21,474      21,370      19,934
 Long-term debt, net of current
  portion                             173,779     174,089     174,466
 Deferred income taxes                 38,020      38,430      43,052
                                     --------    --------    --------

     Total liabilities                276,465     292,101     282,382

 Commitments and contingencies             --          --          --

 Equity:
   Brookstone Shareholder's equity:
     Common Stock - $0.01 par value,
      1,000 shares authorized, one
      share issued and outstanding         --          --          --
     Additional paid-in capital       241,546     241,205     240,797
     Accumulated other
      comprehensive income (loss)        (542)       (532)        575
     Retained earnings (deficit)     (167,305)   (123,216)      4,693
                                     --------    --------    --------
       Total Brookstone
        Shareholder's equity           73,699     117,457     246,065
   Noncontrolling interests               892       1,040       1,108
                                     --------    --------    --------
     Total equity                      74,591     118,497     247,173
                                     --------    --------    --------

     Total liabilities and equity    $351,056    $410,598    $529,555
                                     ========    ========    ========


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

                         Thirteen weeks ended   Twenty-six weeks ended
                         --------------------    --------------------
                          July 4,    June 28,     July 4,    June 28,
                           2009        2008        2009        2008
                         --------    --------    --------    --------

 Net sales               $ 72,972    $ 97,390    $134,431    $187,191

 Cost of sales             58,387      70,876     113,278     138,892
                         --------    --------    --------    --------

 Gross profit              14,585      26,514      21,153      48,299

 Selling, general and
  administrative expenses  25,069      34,232      52,421      68,967
                         --------    --------    --------    --------

 Loss from operations     (10,484)     (7,718)    (31,268)    (20,668)

 Interest expense, net      5,995       5,902      11,975      11,524
                         --------    --------    --------    --------

 Loss before income
  taxes                   (16,479)    (13,620)    (43,243)    (32,192)

 Income tax provision
  (benefit)                    91      (5,328)        564     (12,435)
                         --------    --------    --------    --------

 Consolidated net loss    (16,570)     (8,292)    (43,807)    (19,757)

 Less: Net income
  attributable to
  noncontrolling
  interests                   169         370         282         636
                         --------    --------    --------    --------

 Net loss attributable
  to Brookstone          $(16,739)   $ (8,662)   $(44,089)   $(20,393)
                         ========    ========    ========    ========
Contact:

Tom Moynihan
Vice President, Finance
603 880-9500
Tmoynihan@brookstone.com