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Key Takeaway: National Vision Holdings, Inc. and Subsidiaries Consolidated Statements of Operations For the Fiscal Year Ended December 29, 2019 (Audited), the Three Months Ended December 29, 2018, September 29, 2018, June 30, 2018 and March 31, 2018 (Unaudited) Fiscal Year 2018 Fourth Qu

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National Vision Holdings, Inc. and Subsidiaries
Consolidated Statements of Operations
For the Fiscal Year Ended December 29, 2019 (Audited), the Three Months Ended December 29, 2018, September 29, 2018, June 30, 2018 and March 31, 2018 (Unaudited)
Fiscal Year 2018 Fourth Quarter Ended December 29, 2018 Third Quarter Ended September 29, 2018 Second Quarter Ended June 30, 2018 First Quarter Ended March 31, 2018
As reported As reported (a) As previously reported Adjustments As corrected As previously reported Adjustments As corrected As previously reported Adjustments As corrected
Revenue:
Net product sales $ 1,269,612 $ 292,115 $ 319,312 $ - $ 319,312 $ 319,408 $ - $ 319,408 $ 338,777 $ - $ 338,777
Net sales of services and plans 267,242 63,807 68,113 - 68,113 66,124 - 66,124 69,198 - 69,198
Total net revenue 1,536,854 355,922 387,425 - 387,425 385,532 - 385,532 407,975 407,975
Cost applicable to revenue
Products 511,406 121,846 130,951 - 130,951 127,731 - 127,731 130,878 - 130,878
Services and plans 202,165 51,624 51,637 - 51,637 49,328 - 49,328 49,576 - 49,576
Total cost applicable to revenue 713,571 173,470 182,588 - 182,588 177,059 - 177,059 180,454 180,454
Operating Expenses:
Selling, general and administrative 687,476 166,132 184,424 604 185,028 165,038 589 165,627 170,102 587 170,689
Depreciation and amortization 74,339 19,556 19,080 264 19,344 17,346 231 17,577 17,654 208 17,862
Asset impairment 17,630 15,493 2,137 - 2,137 - - - - - -
Other expenses, net 1,487 658 411 - 411 296 - 296 122 - 122
Total operating expenses 780,932 201,839 206,052 206,920 182,680 820 183,500 187,878 795 188,673
Income (loss) from operations 42,351 (19,387 ) (1,215 ) (868 ) (2,083 ) 25,793 (820 ) 24,973 39,643 (795 ) 38,848
Interest expense, net 37,283 9,139 9,407 - 9,407 9,424 - 9,424 9,313 - 9,313
Debt issuance costs 200 200 - - - - - - - - -
Earnings (loss) before income taxes 4,868 (28,726 ) (10,622 ) (868 ) (11,490 ) 16,369 (820 ) 15,549 30,330 (795 ) 29,535
Income tax provision (benefit) (18,785 ) (10,286 ) (16,438 ) (223 ) (16,661 ) 3,292 (210 ) 3,082 5,283 (203 ) 5,080
Net income (loss): $ 23,653 $ (18,440 ) $ 5,816 $ (645 ) $ 5,171 $ 13,077 $ (610 ) $ 12,467 $ 25,047 $ (592 ) $ 24,455
Earnings per share:
Basic $ 0.31 $ (0.24 ) $ 0.08 $ (0.01 ) $ 0.07 $ 0.17 $ - $ 0.17 $ 0.34 $ (0.01 ) $ 0.33
Diluted $ 0.30 $ (0.24 ) $ 0.07 $ (0.01 ) $ 0.06 $ 0.17 $ (0.01 ) $ 0.16 $ 0.32 $ (0.01 ) $ 0.31
Weighted average shares outstanding:
Basic 75,899 77,526 76,118 - 76,118 75,249 - 75,249 74,714 - 74,714
Diluted 79,041 77,526 79,710 - 79,710 77,858 - 77,858 77,837 - 77,837
(a) As reported in Exhibit 99.1 of Form 8-K filed on February 27, 2019
National Vision Holdings, Inc. and Subsidiaries
Consolidated Statements of Operations
For the Fiscal Year Ended December 30, 2017 (Audited), the Three Months Ended December 30, 2017, September 30, 2017, July 1, 2017 and April 1, 2017 (Unaudited)
Fiscal Year 2017 Fourth Quarter Ended December30, 2017 Third Quarter Ended September 30, 2017 Second Quarter Ended July 1, 2017 First Quarter Ended April 1, 2017
As reported As reported (a) As previously reported Adjustments As corrected As previously reported Adjustments As corrected As previously reported Adjustments As corrected
Revenue:
Net product sales $ 1,129,313 $ 262,121 $ 283,648 $ - $ 283,648 $ 276,960 $ - $ 276,960 $ 306,584 $ - $ 306,584
Net sales of services and plans 245,995 59,698 62,441 - 62,441 60,581 - 60,581 63,275 - 63,275
Total net revenue 1,375,308 321,819 346,089 - 346,089 337,541 - 337,541 369,859 - 369,859
Cost applicable to revenue
Products 456,078 106,979 115,752 - 115,752 112,314 - 112,314 121,033 - 121,033
Services and plans 180,888 45,413 46,606 - 46,606 44,094 - 44,094 44,775 - 44,775
Total cost applicable to revenue 636,966 152,392 162,358 - 162,358 156,408 - 156,408 165,808 - 165,808
Operating Expenses:
Selling, general and administrative 600,010 152,760 151,251 525 151,776 144,655 508 145,163 149,804 507 150,311
Depreciation and amortization 61,974 16,953 15,352 219 15,571 14,629 205 14,834 14,423 193 14,616
Asset impairment 4,117 3,117 - - - 1,000 - 1,000 - - -
Litigation settlement 7,000 - - - - 7,000 - 7,000 - - -
Other expenses, net 950 203 568 - 568 77 - 77 102 - 102
Total operating expenses 674,051 173,033 167,171 744 167,915 167,361 713 168,074 164,329 700 165,029
Income (loss) from operations 64,291 (3,606 ) 16,560 (744 ) 15,816 13,772 (713 ) 13,059 39,722 (700 ) 39,022
Interest expense, net 55,536 14,571 14,851 - 14,851 14,622 - 14,622 11,492 - 11,492
Debt issuance costs 4,527 1,825 - - - - - - 2,702 - 2,702
Earnings (loss) before income taxes 4,228 (20,002 ) 1,709 (744 ) 965 (850 ) (713 ) (1,563 ) 25,528 (700 ) 24,828
Income tax provision (benefit) (38,910 ) (47,343 ) 163 (287 ) (124 ) 646 (276 ) 370 8,458 (271 ) 8,187
Net income (loss): $ 43,138 $ 27,341 $ 1,546 $ (457 ) $ 1,089 $ (1,496 ) $ (437 ) $ (1,933 ) $ 17,070 $ (429 ) $ 16,641
Earnings per share:
Basic $ 0.72 $ 0.39 $ 0.03 $ (0.01 ) $ 0.02 $ (0.03 ) $ - $ (0.03 ) $ 0.30 $ - $ 0.30
Diluted $ 0.70 $ 0.37 $ 0.03 $ (0.01 ) $ 0.02 $ (0.03 ) $ - $ (0.03 ) $ 0.29 $ - $ 0.29
Weighted average shares outstanding:
Basic 59,895 70,454 56,414 - 56,414 56,414 - 56,414 56,261 - 56,261
Diluted 62,035 73,256 58,459 - 58,459 56,414 - 56,414 57,934 - 57,934
(a) As reported in Exhibit 99.1 of Form 8-K filed on February 27, 2019
The following tables reconcile our net income to EBITDA, Adjusted EBITDA, and Adjusted Net Income for the periods presented (Unaudited):
Fiscal Year 2018 Fourth Quarter Ended December 29, 2018 Third Quarter Ended September 29, 2018 Second Quarter Ended June 30, 2018 First Quarter Ended March 31, 2018
As reported As reported (a) As previously reported Adjustments As corrected As previously reported Adjustments As corrected As previously reported Adjustments As corrected
Net income (loss) $ 23,653 $ (18,440 ) $ 5,816 $ (645 ) $ 5,171 $ 13,077 $ (610 ) $ 12,467 $ 25,047 $ (592 ) $ 24,455
Interest expense 37,283 9,139 9,407 - 9,407 9,424 - 9,424 9,313 - 9,313
Income tax provision (benefit) (18,785 ) (10,286 ) (16,438 ) (223 ) (16,661 ) 3,292 (210 ) 3,082 5,283 (203 ) 5,080
Depreciation and amortization 74,339 19,556 19,080 264 19,344 17,346 231 17,577 17,654 208 17,862
EBITDA 116,490 (31 ) 17,865 (604 ) 17,261 43,139 (589 ) 42,550 57,297 (587 ) 56,710
Stock compensation expense (b) 20,939 7,190 10,629 - 10,629 1,524 - 1,524 1,596 - 1,596
Debt issuance costs (c) 200 200 - - - - - - - - -
Asset impairment (d) 17,630 15,493 2,137 - 2,137 - - - - - -
New store pre-opening expense (e) 2,229 487 512 - 512 756 - 756 474 - 474
Non-cash rent (f) 2,801 867 420 241 661 508 237 745 300 228 528
Secondary offering expenses (g) 2,451 609 702 - 702 177 - 177 1,191 (228 ) 963
Long-term incentive plan (h) 7,040 2,429 4,611 - 4,611 - - - - - -
Other (i) 4,585 1,473 1,927 - 1,927 726 - 726 231 228 459
Adjusted EBITDA $ 174,365 $ 28,717 $ 38,803 $ (363 ) $ 38,440 $ 46,830 $ (352 ) $ 46,478 $ 61,089 $ (359 ) $ 60,730
Fiscal Year 2018 Fourth Quarter Ended December 29, 2018 Third Quarter Ended September 29, 2018 Second Quarter Ended June 30, 2018 First Quarter Ended March 31, 2018
As reported As reported (a) As previously reported Adjustments As corrected As previously reported Adjustments As corrected As previously reported Adjustments As corrected
Net income (loss) $ 23,653 $ (18,440 ) $ 5,816 $ (645 ) $ 5,171 $ 13,077 $ (610 ) $ 12,467 $ 25,047 $ (592 ) $ 24,455
Stock compensation expense (b) 20,939 7,190 10,629 - 10,629 1,524 - 1,524 1,596 - 1,596
Debt issuance costs (c) 200 200 - - - - - - - - -
Asset impairment (d) 17,630 15,493 2,137 - 2,137 - - - - - -
New store pre-opening expense (e) 2,229 487 512 - 512 756 - 756 474 - 474
Non-cash rent (f) 2,801 867 420 241 661 508 237 745 300 228 528
Secondary offering expenses (g) 2,451 609 702 - 702 177 - 177 1,191 (228 ) 963
Long-term incentive plan (h) 7,040 2,429 4,611 - 4,611 - - - - - -
Other (i) 4,585 1,473 1,927 - 1,927 726 - 726 231 228 459
Amortization of acquisition intangibles and deferred financing costs (j) 9,253 2,412 2,279 - 2,279 2,281 - 2,281 2,281 - 2,281
Tax benefit of stock option exercises (k) (25,544 ) (7,578 ) (13,900 ) - (13,900 ) (1,371 ) - (1,371 ) (2,695 ) - (2,695 )
Tax effect of total adjustments (l) (13,309 ) (4,102 ) (5,943 ) (62 ) (6,005 ) (1,528 ) (61 ) (1,589 ) (1,555 ) (58 ) (1,613 )
Adjusted Net Income $ 51,928 $ 1,040 $ 9,190 $ (466 ) $ 8,724 $ 16,150 $ (434 ) $ 15,716 $ 26,870 $ (422 ) $ 26,448
The following tables reconcile our net income to EBITDA, Adjusted EBITDA, and Adjusted Net Income for the periods presented (Unaudited):
Fiscal Year 2017 Fourth Quarter Ended December 30, 2017 Third Quarter Ended September 30, 2017 Second Quarter Ended July 1, 2017 First Quarter Ended April 1, 2017
As reported As reported (a) As previously reported Adjustments As corrected As previously reported Adjustments As corrected As previously reported Adjustments As corrected
Net income (loss) $ 43,138 $ 27,341 $ 1,546 $ (457 ) $ 1,089 $ (1,496 ) $ (437 ) $ (1,933 ) $ 17,070 $ (429 ) $ 16,641
Interest expense 55,536 14,571 14,851 - 14,851 14,622 - 14,622 11,492 - 11,492
Income tax provision (benefit) (38,910 ) (47,343 ) 163 (287 ) (124 ) 646 (276 ) 370 8,458 (271 ) 8,187
Depreciation and amortization 61,974 16,953 15,352 219 15,571 14,629 205 14,834 14,423 193 14,616
EBITDA 121,738 11,522 31,912 (525 ) 31,387 28,401 (508 ) 27,893 51,443 (507 ) 50,936
Stock compensation expense (a) 5,152 2,012 1,151 - 1,151 885 - 885 1,104 - 1,104
Debt issuance costs (b) 4,527 1,825 - - - - - - 2,702 - 2,702
Asset impairment (c) 4,117 3,117 - - - 1,000 - 1,000 - - -
Non-cash inventory write-offs (d) 2,271 - - - - 256 - 256 2,015 - 2,015
Management fees (e) 5,263 4,418 271 - 271 290 - 290 284 - 284
New store pre-opening expense (f) 2,531 635 618 - 618 660 - 660 618 - 618
Non-cash rent (g) 1,919 289 381 205 586 296 199 495 358 191 549
Litigation settlement (h) 7,000 - - - - 7,000 - 7,000 - - -
Other (i) 3,924 883 1,828 - 1,828 831 - 831 382 - 382
Adjusted EBITDA $ 158,442 $ 24,701 $ 36,161 $ (320 ) $ 35,841 $ 39,619 $ (309 ) $ 39,310 $ 58,906 $ (316 ) $ 58,590
Fiscal Year 2017 Fourth Quarter Ended December 30, 2017 Third Quarter Ended September 30, 2017 Second Quarter Ended July 1, 2017 First Quarter Ended April 1, 2017
As reported As reported (a) As previously reported Adjustments As corrected As previously reported Adjustments As corrected As previously reported Adjustments As corrected
Net income (loss) $ 43,138 $ 27,341 $ 1,546 $ (457 ) $ 1,089 $ (1,496 ) $ (437 ) $ (1,933 ) $ 17,070 $ (429 ) $ 16,641
Stock compensation expense (b) 5,152 2,012 1,151 - 1,151 885 - 885 1,104 - 1,104
Debt issuance costs (c) 4,527 1,825 - - - - - - 2,702 - 2,702
Asset impairment (d) 4,117 3,117 - - - 1,000 - 1,000 - - -
Non-cash inventory write-offs (e) 2,271 - - - - 256 - 256 2,015 - 2,015
Management fees (f) 5,263 4,418 271 - 271 290 - 290 284 - 284
New store pre-opening expenses (g) 2,531 635 618 - 618 660 - 660 618 - 618
Non-cash rent (h) 1,919 289 381 205 586 296 199 495 358 191 549
Litigation settlement (i) 7,000 - - - - 7,000 - 7,000 - - -
Other (j) 3,924 883 1,828 - 1,828 831 - 831 382 - 382
Amortization of acquisition intangibles and deferred financing costs (k) 14,481 5,853 2,884 - 2,884 2,885 - 2,885 2,859 - 2,859
Tax legislation adjustment (l) (42,089 ) (42,089 ) - - - - - - - - -
Tax effect of total adjustments (m) (20,475 ) (7,613 ) (2,853 ) (82 ) (2,935 ) (5,641 ) (80 ) (5,721 ) (4,129 ) (77 ) (4,206 )
Adjusted Net Income (loss) $ 31,759 $ (3,329 ) $ 5,826 $ (334 ) $ 5,492 $ 6,966 $ (318 ) $ 6,648 $ 23,263 $ (315 ) $ 22,948
Last updated: Feb 27, 2019