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Brookstone Announces First-Quarter 2005 Earnings

MERRIMACK, N.H., May 18, 2005 - Product development company and specialty retailer Brookstone, Inc. (Nasdaq: BKST) today announced earnings for the first quarter of 2005.

For the 13-week period ended April 30, 2005, Brookstone reported a net loss of $6.8 million, or $0.33 per diluted share, compared to a net loss of $4.6 million, or $0.23 per diluted share in the first quarter of 2004.

Total sales for the first quarter rose 3.7 percent to $80.3 million, while same-store sales decreased 3.9 percent. This compares to last year's first-quarter same-store sales increase of 20.1 percent. Direct-Marketing sales rose 12.3 percent to $13.2 million.

Because of the seasonal nature of specialty retailing, Brookstone generally carries a loss over the first three quarters and makes its profit for the year in the fourth quarter.

Brookstone Chairman, President and Chief Executive Officer Michael Anthony said: "In the second quarter we expect our same-store sales to decrease in the mid-single digits. This compares to last year's same-store sales increase of 13.3 percent. We expect our second-quarter net loss will be between $0.11 and $0.13 per diluted share, compared to a second-quarter net loss last year of $0.02 per diluted share."

Mr. Anthony concluded: "As we progress through the second quarter and Father's Day, the visibility on full-year earnings will become clearer. As such, we will provide full-year guidance at the end of the second quarter."

As announced on April 15, 2005, Brookstone has signed a definitive merger agreement to be acquired by a consortium led by OSIM International Ltd., J.W. Childs Associates L.P. and Temasek Capital (Private) Limited. Under the terms of the agreement, following approval by Brookstone's shareholders and the satisfaction or waiver of other customary conditions including the receipt of regulatory approvals at the effective time of the merger, each outstanding share of Brookstone's common stock will be converted into the right to receive $20.50 in cash.

Brookstone, Inc. is a specialty retailer that operates 288 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 five stores under the Gardeners Eden Brand, and a direct marketing business that consists of three catalogs titles -- Brookstone, Hard-to-Find Tools and Gardeners Eden -- as well as e-commerce web sites at http://www.brookstone.com/ and http://www.gardenerseden.com.

Statements in this filing (and the exhibits hereto) 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 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 ("SEC"). 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.

Statements about the expected timing, completion and effects of the proposed merger and all other statements in this release other than historical facts, constitute forward-looking statements within the meaning of the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Readers are cautioned not to place undue reliance on these forward-looking statements and any such forward-looking statements are qualified in their entirety by reference to the following cautionary statements. All forward-looking statements speak only as of the date hereof and are based on current expectations and involve a number of assumptions, risks and uncertainties that could cause the actual results to differ materially from such forward-looking statements. The Company may not be able to complete the proposed merger on the terms described herein or other acceptable terms or at all because of a number of factors, including the failure to obtain shareholder approval, the failure of financing or the failure to satisfy the other closing conditions. These factors, and other factors that may affect the business or financial results of the Company are described in the Company's filings with the SEC.


                           Brookstone, Inc.
                 Consolidated Statement of Operations
                           ($ in thousands)

                                                  (Unaudited)
                                              Thirteen Weeks Ended
                                            ------------------------
                                            April 30,          May 1,
                                               2005            2004
                                             --------        --------
 Net sales                                   $ 80,284        $ 77,451
 Cost of sales                                 57,253          54,364
                                             --------        --------
 Gross profit                                  23,031          23,087
 Selling, general and administrative
  expenses                                     33,865          30,240
                                             --------        --------
 Loss from operations                         (10,834)         (7,153)
 Interest (income) expense, net                   (16)            236
                                             --------        --------
 Loss before taxes and other party
  interests in consolidated entities
                                              (10,818)         (7,389)
 Other party interests in consolidated
  entities                                        259             162
                                             --------        --------
 Loss before taxes                            (11,077)         (7,551)
 Income tax benefit                            (4,298)         (2,907)
                                             --------        --------
 Net loss                                    $ (6,779)       $ (4,644)
                                             ========        ========
 Net loss per share - basic/diluted          $  (0.33)       $  (0.23)
                                             ========        ========
 Weighted average shares outstanding
  basic/diluted                                20,363          20,020
                                             ========        ========

                           Brookstone, Inc.
                 Condensed Consolidated Balance Sheet
                           ($ in thousands)

                                            Unaudited
                                        -------------------
                                        April 30,   May 1,  January 29,
                                          2005       2004       2005
                                        --------   --------   --------
 Current Assets:
  Cash and cash equivalents             $ 49,257   $ 37,409   $ 86,205
  Receivables, net                         9,348      7,505      9,859
  Merchandise inventories                 81,162     69,978     75,585
  Deferred income taxes, net               8,314      7,778      3,917
  Prepaid expenses                         6,953      7,485      6,045
                                        --------   --------   --------
   Total current assets                  155,034    130,155    181,611

  Deferred income taxes, net               5,240      4,738      5,256
  Property, plant and equipment, net      73,214     58,058     74,019
  Intangible assets, net                   3,785      4,056      3,853
  Other assets                             2,853      4,237      1,741
                                        --------   --------   --------
   Total assets                         $240,126   $201,244   $266,480
                                        ========   ========   ========

 Liabilities and Shareholders' Equity
 Current Liabilities:
  Accounts payable                      $ 13,972   $ 15,249   $ 17,402
  Other current liabilities               29,576     26,684     46,500
                                        --------   --------   --------
   Total current liabilities              43,548     41,933     63,902

  Other long term liabilities             22,396     15,581     22,432
  Long term debt                           8,534      1,975      8,760

  Commitments and Contingencies

  Other party interests in
   consolidated entities                   1,349      1,068      1,100

    Total shareholders' equity           164,299    140,687    170,286
                                        --------   --------   --------

   Total liabilities and
    shareholders' equity                $240,126   $201,244   $266,480
                                        ========   ========   ========
Contacts:
Philip Roizin, EVP of Finance and Administration
(603) 880-9500

Robert Fusco
Investor Relations
(603) 880-9500