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Koehler Avenue, Suite 7 - Ronkonkoma, NY 11779 (631) 981-9700 - www.lakeland.com Lakeland Industries, Inc. Reports Fiscal 2014 Year End and Fourth Quarter Financial Results Reports Consolidated Operating loss of $0.4 m

Key Takeaway: 701-7 Koehler Avenue, Suite 7 - Ronkonkoma, (631) 981-9700 - www.lakeland.com Industries, Inc. Reports Fiscal 2014 Year End and Fourth Quarter Financial Results Reports Consolidated Operating loss of $0.4 million and Consolidated Sales of $91.4 million in FY14 and an operat

Full Press Release Details

701-7 Koehler Avenue, Suite 7 - Ronkonkoma,
(631) 981-9700 - www.lakeland.com
Industries, Inc. Reports Fiscal 2014 Year End
and Fourth Quarter Financial Results
Reports Consolidated Operating loss of
$0.4 million and Consolidated Sales of $91.4 million in FY14
and an operating profit of $4.1 million,
Sales down 3.9% consolidated and up 7.6%,
excluding Brazil, over FY13
RONKONKOMA, NY - April 28, 2014 -
Lakeland Industries, Inc. (NASDAQ: LAKE), a leading global manufacturer of industrial protective clothing for industry, municipalities,
healthcare and to first responders on the federal, state and local levels, today announced financial results for its fiscal year
2014 ended January 31, 2014. (The primary reason the Company excludes Brazil in many of the statements below is because our commercial
lender has excluded Brazil from most covenant calculations and any other consideration and because Brazil has generated significant
losses for FY13 and FY14).
Excluding operations in Brazil, the loss
on sale of its plant in Qingdao, China and the inventory adjustments in the US, the Company is reporting the best year since FY09
for adjusted EBITDA.
Financial Results Highlights-Fiscal 2014 and Recent Company
Operating Earnings and Adjusted EBITDA - Lakeland Consolidated with and without Brazil ($000) *
Quarter Ended January 31, 2014 Quarter Ended January 31, 2013
Lakeland consolidated Brazil ** Lakeland worldwide excluding Brazil Lakeland consolidated Brazil ** Lakeland worldwide excluding Brazil
Sales $ 22,221 $ 1,814 $ 20,407 $ 23,399 $ 2,683 $ 20,716
Year over year growth (decline) (5.0 )% (32.4 )% 1.5 % - - -
Gross profit 6,248 170 6,078 5,598 477 5,121
Gross margin 28.1 % 9.4 % 29.8 % 23.9 % 17.8 % 24.7 %
Operating expenses 6,636 838 5,799 6,999 1,843 5,156
Operating expense as % of sales 29.9 % 46.2 % 28.4 % 29.0 % 68.7 % 24.9 %
Operating income (loss) (388 ) (668 ) 280 (1,401 ) (1,366 ) (35 )
Less other expenses (204 ) (204 ) - (10,796 ) (10,013 ) (783 )
Add other income 48 - 48 (167 ) - (167 )
Add depreciation and amortization 381 75 306 422 65 357
EBITDA (163 ) (797 ) 634 (11,942 ) (11,314 ) (628 )
Equity compensation 19 - 19 (17 ) - (17 )
Brazil goodwill impairment charge - - - 9,953 9,953 -
India additional reserve - - - 800 - 800
Additional Brazil severance and executive recruiter fee 132 63 69 66 66 -
Financing Fees in other expense (adjustments) - - - 79 - 79
Brazil additional Foreign Exchange losses 204 204 - (99 ) (99 ) -
Brazil additional VAT tax charge - - - 137 137 -
Brazil additional inventory reserve unusual charge 305 305 - 167 167 -
Change in accounting-inventory reserves at two-year excess - - - 288 - 288
Inventory reserve in US and China-discontinued product lines raw material/finished goods 906 - 906 - - -
Brazil CEO termination settlement - - - 553 553 -
ADJUSTED EBITDA $ 1,403 $ (225 ) $ 1,628 $ (15 ) $ (537 ) $ 522
Numbers may not add due to
*This table is a reconciliation
of GAAP to non-GAAP Financial Measures.
**Brazil numbers, as presented
in this table, include immaterial intercompany transactions.
Operating Earnings and Adjusted EBITDA - Lakeland Consolidated with and without Brazil ($000) *
Year Ended January 31, 2014 Year Ended January 31, 2013
Lakeland consolidated Brazil ** Lakeland worldwide excluding Brazil Lakeland consolidated Brazil ** Lakeland worldwide excluding Brazil
Sales $ 91,384 $ 7,212 $ 84,172 $ 95,118 $ 16,856 $ 78,262
Year over year growth (decline) (3.9 )% (57.2 )% 7.6 % - - -
Gross profit 24,833 (309 ) 25,141 27,327 5,250 22,077
Gross margin 27.17 % (4.3 )% 29.9 % 28.7 % 31.1 % 28.2 %
Operating expenses 25,191 4,102 21,089 28,278 6,860 21,418
Operating expense as % of sales 27.57 % 56.9 % 25.1 % 29.7 % 40.7 % 27.4 %
Operating income (loss) (359 ) (4,411 ) 4,052 (951 ) (1,610 ) (659 )
Less other expenses (475 ) (475 ) - (19,423 ) (18,640 ) (783 )
Add other income 50 - 50 (82 ) - (82 )
Add depreciation and amortization 1,607 329 1,278 1,551 289 1,262
EBITDA 823 (4,557 ) 5,380 (18,905 ) (19,961 ) 1,056
Equity compensation 198 - 198 333 - 333
Brazil goodwill impairment charge - - - 9,953 9,953 -
India additional reserve - - - 800 - 800
Brazil Arbitration Judgment - - - 7,874 7,874 -
Additional Brazil severance and executive recruiter fee 286 185 101 66 66 -
Financing Fees in other expense (adjustments) 75 - 75 79 - 79
Qingdao plant shutdown costs and costs of sale 480 - 480 - - -
Brazil additional Foreign Exchange losses 475 475 - 741 741 -
Brazil additional VAT tax charge 153 153 - 137 137 -
Brazil additional inventory reserve unusual charge 1,464 1,464 - 167 167 -
Change in accounting estimate-OH rates revised 354 - 354 - - -
Change in accounting-inventory reserves at two-year excess - - - 288 - 288
Inventory reserve in US and China-discontinued product lines raw material/finished goods 1,281 - 1,281 - - -
Severance charges in USA - - - 110 - 110
Brazil CEO termination settlement - - - 553 553 -
ADJUSTED EBITDA $ 5,589 $ (2,280 ) $ 7,870 $ 2,196 $ (470 ) $ 2,667
Numbers may not add due to
*This table is a reconciliation
of GAAP to non-GAAP Financial Measures.
**Brazil numbers, as presented
in this table, include immaterial intercompany transactions.
Management's Comments
Christopher J. Ryan stated, "As stated
previously, management believes it will have Brazil turned around by the second quarter in FY15. Other than Brazil, all of our
other business units are doing well and as projected. Once Brazil is at breakeven, the full earning potential of the rest of the
Company will be apparent.
It is important to note that our current
bank covenants and lines of credit are NOT dependent upon operations in Brazil. Thus, management is free to completely reorganize
it, and we have and will continue to follow such a course of action."
Financial Results Conference Call
Lakeland will host a conference call at
4:30 PM (EDT) today to discuss the Company's year-end and fourth quarter fiscal 2014 financial results. The conference call
will be hosted by Christopher J. Ryan, Lakeland's President and CEO, and Gary Pokrassa, Lakeland's Chief Financial
Officer. Investors can listen to the call by dialing 877-870-4263-(Domestic) 412-317-0790 (International) or 855-669-9657-(Canada),
For a replay of this call, dial 877-344-7529
(Domestic) or 412-317-0088 (International), Pass Code 10043655.
About Lakeland Industries, Inc.:
Lakeland Industries, Inc. (NASDAQ: LAKE)
manufactures and sells a comprehensive line of safety garments and accessories for the industrial protective clothing market.
The Company's products are sold by a direct sales force and through independent sales representatives to a network of over
1,200 safety and mill supply distributors. These distributors in turn supply end user industrial customers such as chemical/petrochemical,
automobile, steel, glass, construction, smelting, janitorial, pharmaceutical and high technology electronics manufacturers, as
well as hospitals and laboratories. In addition, Lakeland supplies federal, state, and local government agencies, fire and police
departments, airport crash rescue units, the Department of Defense, the Centers for Disease Control and Prevention, and many other
federal and state agencies. For more information concerning Lakeland, please visit the Company online at www.lakeland.com.
Christopher Ryan, CJRyan@lakeland.com
"Safe Harbor" Statement under
the Private Securities Litigation Reform Act of 1995: Forward-looking statements involve risks, uncertainties and assumptions as
described from time to time in Press Releases and Forms 8-K, registration statements, quarterly and annual reports and other reports
and filings filed with the Securities and Exchange Commission or made by management. All statements, other than statements of historical
facts, which address Lakeland's expectations of sources or uses for capital or which express the Company's expectation
for the future with respect to financial performance or operating strategies can be identified as forward-looking statements. As
a result, there can be no assurance that Lakeland's future results will not be materially different from those described
herein as "believed," "projected," "planned," "intended," "anticipated,"
"estimated" or "expected," or other words which reflect the current view of the Company with respect to
future events. We caution readers that these forward-looking statements speak only as of the date hereof. The Company hereby expressly
disclaims any obligation or undertaking to release publicly any updates or revisions to any such statements to reflect any change
in the Company's expectations or any change in events conditions or circumstances on which such statement is based.
Non-GAAP Financial Measures
To supplement its consolidated financial
statements, which are prepared and presented in accordance with Generally Accepted Accounting Principles (GAAP), the Company uses
the following non-GAAP financial measures: EBITDA, Adjusted EBITDA and consolidated income, excluding Brazil. The presentation
of this financial information is not intended to be considered in isolation or as a substitute for, or superior to, the financial
information prepared and presented in accordance with GAAP. The Company uses these non-GAAP financial measures for financial and
operational decision making and as a means to evaluate period-to-period comparisons. The Company believes that they provide useful
information about operating results, enhance the overall understanding of past financial performance and future prospects, and
allow for greater transparency with respect to key metrics used by management in its financial and operational decision making.
The non-GAAP financial measures used by the Company in this press release may be different from the methods used by other companies.
For more information on the non-GAAP financial
measures, please see the Reconciliation of GAAP to non-GAAP Financial Measures tables in this press release. These accompanying
tables include details on the GAAP financial measures that are most directly comparable to non-GAAP financial measures and the
related reconciliations between these financial measures.
Lakeland Industries, Inc. and
CONDENSED CONSOLIDATED BALANCE
(In thousands except share
For the Years Ended January
January 31,
2014 2013
ASSETS
Current assets
Cash and cash equivalents $ 4,555 $ 6,737
Accounts receivable, net of allowance for doubtful accounts of $588,800 and $342,000 at January 31, 2014 and 2013, respectively 13,795 13,783
Inventories 39,845 39,271
Deferred income taxes 4,707 -
Assets of discontinued operations in India - 813
Prepaid income tax 471 1,565
Other current assets 2,108 1,703
Total current assets 65,481 63,872
Property and equipment, net 12,069 14,089
Prepaid VAT and other taxes, noncurrent 2,380 2,462
Security deposits 1,415 1,546
Intangibles, prepaid bank fees and other assets, net 1,534 477
Goodwill 871 872
Total assets $ 83,750 $ 83,318
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities
Accounts payable $ 8,181 $ 6,704
Accrued compensation and benefits 1,189 976
Other accrued expenses 1,554 2,409
Liabilities of discontinued operations in India - 25
Current maturity of long-term debt 50 100
Current maturity of arbitration settlement 1,000 1,000
Short-term borrowing 2,559 7,129
Borrowings under revolving credit facility 12,415 9,559
Total current liabilities 26,948 27,902
Accrued arbitration award in Brazil (net of current maturities) 3,759 4,711
Long-term portion of Canada and Brazil loans 1,111 1,298
Subordinated debt, net of OID 1,525 -
Other liabilities - accrued legal fees in Brazil 71 87
VAT taxes payable long term 3,329 3,329
Total liabilities 36,743 37,327
Stockholders' equity
Preferred stock, $.01 par; authorized 1,500,000 shares (none issued) - -
Common stock, $.01 par; authorized 10,000,000 shares, issued 5,713,180 and 5,688,600; outstanding 5,356,739 and 5,332,159 at January 31, 2014 and 2013, respectively 57 57
Treasury stock, at cost; 356,441 shares at January 31, 2014 and January 31, 2013 (3,352 ) (3,352 )
Additional paid-in capital 53,365 50,973
Accumulated deficit (592 ) (472 )
Accumulated other comprehensive loss (2,472 ) (1,214 )
Total stockholders' equity 47,006 45,991
Total liabilities and stockholders' equity $ 83,750 $ 83,318
LAKELAND INDUSTRIES, INC. AND
CONDENSED CONSOLIDATED STATEMENTS
(In thousands except share
For the Years Ended January
Years Ended
January 31,
2014 2013
Net sales from continuing operations $ 91,384 $ 95,117
Cost of goods sold from continuing operations 66,551 67,790
Gross profit from continuing operations 24,833 27,327
Operating expenses from continuing operations
Selling and shipping 11,797 13,148
General and administrative 13,395 15,209
Total operating expense from continuing operations 25,192 28,357
Operating loss from continuing operations (359 ) (1,030 )
Foreign exchange loss in Brazil (476 ) (741 )
Arbitration judgment in Brazil - (7,874 )
Goodwill and other intangibles impairment in Brazil - (9,954 )
Other income (loss) 50 (82 )
Additional VAT tax charge in Brazil - (137 )
Interest expense (2,186 ) (913 )
Loss from continuing operations before income taxes (2,971 ) (20,731 )
Provision (benefit) for income taxes on continuing operations (2,851 ) 5,036
Loss from continuing operations (119 ) (25,767 )
Discontinued operations:
Loss from operations of discontinued India glove manufacturing facility (including loss on disposal of $800,000 in assets in 2013) - (800 )
Benefit from income taxes - (278 )
Loss on discontinued operations - (522 )
Net loss $ (120 ) $ (26,289 )
Basic loss per share:
Loss from continuing operations $ (0.02 ) $ (4.87 )
Discontinued operations - (0.10 )
Basic loss per share $ (0.02 ) $ (4.97 )
Diluted loss per share:
Loss from continuing operations $ (0.02 ) $ (4.87 )
Discontinued operations - (0.10 )
Diluted loss per share $ (0.02 ) $ (4.97 )
Weighted average common shares outstanding:
Basic 5,689,230 5,290,332
Diluted 5,689,230 5,290,332
Last updated: Apr 28, 2014