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Lakeland Industries, Inc. Reports Fiscal 2014 Third Quarter Financial Results Reports Consolidated Operating loss of $1.0 million in Q3 and an operating profit of $0.9 million, excluding Brazil Sales down 6.0% consolidat

Key Takeaway: Industries, Inc. Reports Fiscal 2014 Third Quarter Financial Results Reports Consolidated Operating loss of $1.0 million in Q3 and an operating profit of $0.9 million, Sales down 6.0% consolidated and up 4.6%, excluding Brazil, over Q3 last year RONKONKOMA, NY - December 12

Full Press Release Details

Industries, Inc. Reports Fiscal 2014 Third Quarter Financial Results
Reports Consolidated Operating loss
of $1.0 million in Q3
and an operating profit of $0.9 million,
Sales down 6.0% consolidated and up 4.6%,
excluding Brazil, over Q3 last year
RONKONKOMA, NY - December 12, 2013
- 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 third quarter of fiscal year 2014 ended October 31, 2013.
Excluding operations in Brazil and the
inventory adjustments in the US, the Company is reporting the best quarter in over three years other than its second quarter for
Financial Results Highlights-third quarter of fiscal 2014, and
Recent Company Developments:
Operating Earnings and Adjusted EBITDA - Lakeland Consolidated with and without Brazil ($000) *
Quarter Ended October 31 2013 Quarter Ended October 31 2012
Lakeland consolidated Brazil ** Lakeland worldwide excluding Brazil Lakeland consolidated Brazil ** Lakeland worldwide excluding Brazil
Sales $ 22,787 $ 1,914 $ 20,873 $ 24,239 $ 4,285 $ 19,954
Year over year growth (decline) (6.0 )% (55.3 )% 4.6 % - - -
Gross profit (loss) 5,042 (895 ) 5,937 7,287 1,161 6,126
Gross margin 22.1 % (46.7 )% 28.3 % 30.1 % 27.1 % 30.7 %
Operating expenses 6,073 1,037 5,036 7,020 1,536 5,484
Operating expense as % of sales 26.7 % 54.2 % 24.1 % 29.0 % 35.8 % 27.5 %
Operating income (loss) (1,030 ) (1,932 ) 902 267 (375 ) 642
Less other expenses 116 116 - (62 ) (62 ) -
Add other income 57 - 57 52 - 52
Add depreciation and amortization 449 87 362 383 77 306
EBITDA (408 ) (1,729 ) 1,321 640 (360 ) 1,000
Equity compensation 20 - 20 189 - 189
Brazil severance and executive recruiter fee 74 42 32 - - -
Brazil additional foreign exchange losses (116 ) (116 ) - 62 62 -
Brazil additional VAT tax charge 153 153 - - - -
Brazil additional inventory reserve charge 1,159 1,159 - - - -
Change in accounting estimate- OH rates revised 354 - 354 - - -
Inventory reserve in USA- discontinued product line 375 - 375 - - -
Severance charges in USA - - - 110 - 110
Brazil CEO termination settlement - - - - - -
ADJUSTED EBITDA $ 1,611 $ (491 ) $ 2,102 $ 1,001 $ (288 ) $ 1,289
*This table is a reconciliation of GAAP to non-GAAP Financial
**Brazil numbers, as presented in this table, include immaterial
intercompany transactions.
Operating Earnings and Adjusted EBITDA - Lakeland Consolidated with and without Brazil ($000) *
Nine months Ended October 31 2013 Nine months Ended October 31 2012
Lakeland consolidated Brazil** Lakeland worldwide excluding Brazil Lakeland consolidated Brazil** Lakeland worldwide excluding Brazil
Sales $ 69,163 $ 5,398 $ 63,765 $ 71,719 $ 14,173 $ 57,546
Year over year growth (3.6 )% (61.9 )% 10.8 % (21.8 )% 263.7 % (31.7 )%
Gross profit 18,584 (478 ) 19,063 21,729 4,772 16,956
Gross margin 26.9 % (8.9 )% 29.9 % 30.3 % 33.7 % 29.5 %
Operating expenses 18,555 3,264 15,291 21,285 5,017 16,268
Operating expense as % of sales 26.8 % 60.5 % 24.0 % 29.7 35.4 % 28.3 %
Operating income (loss) 30 (3,742 ) 3,772 444 (244 ) 688
Less other expenses (271 ) (271 ) - (8,627 ) (8,627 ) -
Add other income 20 - 20 85 - 85
Add depreciation and amortization 1,226 276 950 1,129 224 905
EBITDA 1,005 (3,737 ) 4,742 (6,969 ) (8,647 ) 1,678
Equity compensation 179 - 179 366 - 366
Brazil arbitration judgment - - - 7,874 7,874 -
Brazil severance and executive recruiter fee 154 122 32 - - -
Financing fees in other expenses (adjustments) 75 - 75 - - -
QD plant shutdown costs and costs of sale 480 - 480 - - -
Brazil additional foreign exchange losses 271 271 - 840 840 -
Brazil additional VAT tax charge 153 153 - - - -
Brazil additional inventory reserve charge 1,159 1,159 - - - -
Change in accounting estimate- OH rates revised 354 - 354 - - -
Inventory reserve in USA- discontinued product line 375 - 375 - - -
Severance charges in USA - - - 110 - 110
ADJUSTED EBITDA $ 4,205 $ (2,032 ) $ 6,237 $ 2,205 $ 67 $ 2,139
*This table is a reconciliation of GAAP to non-GAAP Financial
**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 first quarter in 2014. 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
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 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 third 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), Pass Code
call replay will be available by dialing 877-344-7529 (Domestic) or 412-317-0088 (International), Pass Code 10037639.
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
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.
Industries, Inc. and Subsidiaries
CONDENSED CONSOLIDATED BALANCE
(In thousands except share
October 31, 2013 January 31, 2013
(Unaudited)
ASSETS
Current assets
Cash and cash equivalents $ 5,019 $ 6,737
Accounts receivable, net 15,047 13,783
Inventories 40,440 39,271
Deferred income tax 4,594 -
Assets of discontinued operations in India 20 813
Prepaid income tax 629 1,565
Other current assets 2,484 1,703
Total current assets 68,233 63,872
Property and equipment, net 12,572 14,090
Prepaid VAT and other taxes, noncurrent 2,417 2,461
Security deposits 1,462 1,546
Other assets, net 1,782 478
Goodwill 872 871
Total assets $ 87,338 $ 83,318
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities
Accounts payable $ 9,242 $ 6,704
Accrued compensation and benefits 1,300 976
Other accrued expenses 2,509 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 2,701 7,129
Borrowings under revolving credit facility 11,791 9,559
Total current liabilities 28,593 27,902
Accrued arbitration award in Brazil (net of current maturities) 4,008 4,711
Canadian loan 1,012 1,298
Subordinated debt, net of OID 1,539 -
Other liabilities - accrued legal fees in Brazil 78 87
VAT taxes payable long-term 3,330 3,329
Total liabilities 38,560 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 5,711,727 and 5,688,600; outstanding 5,355,286 and 5,332,159 at October 31, 2013 and January 31, 2013, respectively 57 57
Treasury stock, at cost; 356,441 shares at October 31, 2013 and January 31, 2013, respectively (3,352 ) (3,352 )
Additional paid-in capital 53,347 50,973
Retained earnings (deficit) 1,019 (473 )
Accumulated other comprehensive loss (2,293 ) (1,214 )
Total stockholders' equity 48,778 45,991
Total liabilities and stockholders' equity $ 87,338 $ 83,318
LAKELAND INDUSTRIES, INC. AND
CONDENSED CONSOLIDATED STATEMENTS
Three months and nine months
ended October 31, 2013 and 2012
THREE MONTHS ENDED NINE MONTHS ENDED
October 31, October 31,
2013 2012 2013 2012
Net sales $ 22,787 $ 24,239 $ 69,163 $ 71,719
Cost of goods sold 17,745 16,952 50,579 49,989
Gross profit 5,042 7,287 18,584 21,730
Operating expenses 6,072 7,020 18,554 21,285
Operating profit (loss) (1,030 ) 267 30 444
Foreign exchange gain (loss) Brazil 116 (62 ) (272 ) (840 )
Arbitration judgment in Brazil - - - (7,874 )
Other income, net 57 52 21 172
Interest expense (649 ) (270 ) (1,391 ) (766 )
Income (loss) before taxes (1,506 ) (13 ) (1,612 ) (8,864 )
Income tax expense (benefit) 329 (295 ) (3,103 ) (669 )
Net income (loss) $ (1,835 ) $ 283 $ 1,491 $ (8,195 )
Net income (loss) per common share
Basic $ (0.31 ) $ 0.05 $ 0.27 $ (1.55 )
Diluted $ (0.31 ) $ 0.05 $ 0.26 $ (1.55 )
Weighted average common shares outstanding:
Basic 5,919,253 5,330,286 5,607,654 5,276,288
Diluted 5,919,253 5,367,243 5,715,151 5,276,288
Last updated: Dec 12, 2013