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Brookstone Announces Third Quarter 2005 Financial Results

MERRIMACK, N.H., Dec. 13 -- Innovative product development company and specialty lifestyle retailer Brookstone, Inc. today announced financial results for the third quarter of 2005. Results in this release relating to the Company's Gardeners Eden brand are reflected as discontinued operations.

For the third quarter ended October 29, 2005, Brookstone reported total net sales of $76.7 million, a 7.3 percent decrease from the Company's total net sales for the third quarter of 2004. Third quarter same-store sales decreased 11.3 percent compared to the same period in 2004. Direct-Marketing sales remained flat at $13.9 million.

For the third quarter ended October 29, 2005, Brookstone reported an $11.7 million loss from continuing operations, as compared to a $6.0 million loss from continuing operations in the third quarter of 2004. After discontinued operations, the Company reported a net loss of $13.4 million as compared to a net loss of $6.7 million last year.

For the 39-week period ended October 29, 2005, Brookstone reported net sales of $241.0 million, a 3.9 percent decrease from the Company's net sales for the comparable period in 2004. Year-to-date same-store sales decreased 8.7 percent, while Direct-Marketing sales rose $1.4 million to $38.0 million.

Brookstone reported a year-to-date net loss from continuing operations of $20.4 million, compared to a net loss from continuing operations of $9.9 million for the same period last year. After discontinued operations, the Company reported a year-to-date net loss of $25.9 million, compared to a net loss from discontinued operations of $11.8 million for the same period in 2004.

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.

Michael Anthony, Brookstone President and Chief Executive Officer, said: "In the first nine months of 2005, we introduced a number of new innovative products in a variety of categories. However, these new products were not enough to offset some significant declines in a number of categories that performed extremely well for us last year."

Mr. Anthony added: "Many of our new products introduced in the later part of this year have performed at or above our expectations. We believe these new products will continue their excellent run. In addition, we are very excited by a number of new products slated for introduction beginning in the first quarter of next year, some of which will be our exclusive launch of OSIM healthy lifestyle products."

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 Capital Limited ("Transaction"). The acquisition was accomplished through the merger of Brookstone Acquisition Corp. with and into Brookstone, Inc., with Brookstone, Inc. as the surviving corporation of the merger. As a result of the Transaction, 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.

On June 29, 2005, the Company announced its plans to sell its Gardeners Eden business, which consisted of five Gardeners Eden stores, one catalog titled Gardeners Eden, and its Internet site at http://www.gardenerseden.com. As a result, in the second quarter of Fiscal 2005, the Company began reflecting the results of operations from the Gardeners Eden business as a discontinued operation.

In the third quarter ended October 29, 2005, Brookstone opened eight new stores and remodeled four stores. For the year, Brookstone has opened 19 new stores and remodeled nine stores.

Brookstone, Inc. is a product development and specialty retail Company that operates 305 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 e- commerce websites at http://www.brookstone.com/ and http://www.gardenerseden.com.


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

                                  October 29,      January 29,    October 30,
                                     2005            2005            2004
    Assets
    Current assets:
     Cash and cash equivalents     $ 1,547          $86,205         $3,700
     Receivables, net                7,215            9,859          8,002
     Merchandise inventories       132,730           75,585         98,845
     Deferred income taxes, net     10,898            3,917         13,027
     Prepaid expenses                8,628            6,045          7,389

      Total current assets         161,018          181,611        130,963

    Deferred income taxes, net          --            5,256          4,731
    Property, plant and
     equipment, net                 74,351           74,019         74,796
    Intangible assets, net          79,060            3,853          3,920
    Goodwill                       229,664               --             --
    Other assets                    24,761            1,741         10,263

     Total assets                 $568,854        $ 266,480      $ 224,673

    Liabilities and Shareholders' Equity

    Current liabilities:
     Short-term borrowings         $11,150          $    --        $    --
     Accounts payable               39,602           17,402         31,092
     Other current liabilities      36,097           46,500         29,291

      Total current liabilities     86,849           63,902         60,383

    Other long-term liabilities     22,731           22,432         17,020
    Long-term debt                 190,923            8,760          8,986
    Deferred income taxes           24,974               --             --

    Commitments and contingencies

    Other party interests in
     consolidated entities           1,028            1,100          1,088

    Shareholders' equity:
     Total shareholders' equity    242,349          170,286        137,196

     Total liabilities and
      shareholders' equity        $568,854        $ 266,480      $ 224,673

    Notes:
    (1) The consolidated balance sheet as of 10/29/05 reflects estimated
        purchase accounting adjustments resulting from the merger transaction.
    (2) The merchandise inventories was written up by approximately $24
        million as a result of purchase accounting.


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

                            Successor                       Predecessor

                      Period from October 4,   Period from July      Thirteen
                      2005 through October     30, 2005 through    Weeks Ended
                          29, 2005             October 3, 2005     October 30,
                                                                      2004

    Net sales                 $24,937               $51,782          $82,755

    Cost of sales              20,927                37,428           57,140

    Gross profit                4,010                14,354           25,615

    Selling, general and
     administrative Expenses   12,579                22,671           34,130

    Loss from continuing
     operations                (8,569)               (8,317)          (8,515)

    Interest expense, net       2,208                   129              315
    Loss before taxes, other
     party interests in
     consolidated entities and
     discontinued operations  (10,777)               (8,446)          (8,830)

    Other party interests in
     consolidated entities         65                   181              219

    Loss before taxes and
     Discontinued operations  (10,842)               (8,627)          (9,049)

    Income tax (benefit)       (4,677)               (3,121)          (3,076)

     Loss from continuing
      operations               (6,165)               (5,506)          (5,973)

    Loss on discontinued
     operations, net of tax
     (benefit) provision of
     $12, $(1,278), and
     $(464)                      (299)               (1,392)            (706)

    Net loss                  $(6,464)              $(6,898)         $(6,679)


    Notes:
    (1) The statement of operations as of 10/29/05 for the successor company
        reflects estimated purchase accounting adjustments resulting from the
        merger transaction. Approximately $3 million non-cash inventory
        adjustment was written off to cost of sales in the period from October
        4, 2005 through October 29, 2005.
    (2) Although Brookstone, Inc. continued as the same legal entity after the
        Transaction, the accompanying consolidated statements of operations
        and cash flows are presented for two periods: "predecessor" and
        "successor", which relate to the period preceding the Transaction and
        the period succeeding the Transaction, respectively.


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


                            Successor                       Predecessor

                      Period from October 4,     Period from      Thirty-nine
                      2005 through October       January 30,      Weeks Ended
                          29, 2005              2005 through      October 30,
                                               October 3, 2005       2004

    Net sales               $24,937                $216,090         $250,754

    Cost of sales            20,927                 152,225          170,379

    Gross profit              4,010                  63,865           80,375

    Selling, general and
     administrative
     expenses                12,579                  86,004           94,482

    Loss from continuing
     operations              (8,569)                (22,139)         (14,107)

    Interest expense, net     2,208                      26              760
    Loss before taxes,
     other party interests
     in consolidated
     entities and
     discontinued
     operations             (10,777)                (22,165)         (14,867)

    Other party interests
     in consolidated
     entities                    65                     687              545

    Loss before taxes and
     discontinued
     operations             (10,842)                (22,852)         (15,412)

    Income tax (benefit)     (4,677)                 (8,591)          (5,522)

    Loss from continuing
     operations              (6,165)                (14,261)          (9,890)

    Loss on discontinued
     operations, net of
     tax (benefit)
     provision of $12,
     $(3,720), and
     $(1,216)                  (299)                 (5,165)          (1,898)

    Net loss                $(6,464)               $(19,426)        $(11,788)


    Notes:
    (1) The statement of operations as of 10/29/05 for the successor company
        reflects estimated purchase accounting adjustments resulting from the
        merger transaction. Approximately $3 million non-cash inventory
        adjustment was written off to cost of sales in the period from October
        4, 2005 through October 29, 2005.
    (2) Although Brookstone, Inc. continued as the same legal entity after the
        Transaction, the accompanying consolidated statements of operations
        and cash flows are presented for two periods: "predecessor" and
        "successor", which relate to the period preceding the Transaction and
        the period succeeding the Transaction, respectively.
Contacts:
Philip Roizin
EVP of Finance and Administration
(603) 880-9500