Press Release

HSN, Inc. Reports First Quarter 2010 Results

ST. PETERSBURG, Fla., May 5, 2010 (GlobeNewswire via COMTEX News Network) —

    --  HSNi Adjusted EBITDA increased 99% to $51.8 million from $26.1 million        in the prior year    --  Adjusted EPS increased 350% to $0.36 compared to $0.08 in the prior year    --  HSNi sales increased 9% with growth rates of 9% at HSN and 6% at        Cornerstone      

HSN, Inc. (Nasdaq:HSNI) reported results for the first quarter ended March 31, 2010 for HSN, Inc. (“HSNi”) and its two operating segments, HSN and Cornerstone.

      Table 1       SUMMARY RESULTS AND KEY OPERATING METRICS (a)    ($ in millions, except per share and average price                      point amounts)                                  Q1 2010   Q1 2009   Change                           --------  --------  -------      Net Sales               $ 683.2   $ 629.6       9%    Non-GAAP:     Adjusted EBITDA         $ 51.8    $ 26.1      99%     Adjusted Net Income     $ 21.5     $ 4.6     363%     Adjusted EPS            $ 0.36    $ 0.08     350%    GAAP:     Operating Income        $ 37.5    $ 13.9     170%     Net Income              $ 17.7     $ 3.0     498%     Diluted EPS             $ 0.30    $ 0.05     500%      HSNi:     Average price point    $ 59.79   $ 58.48       2%     Units shipped      (millions)               12.7      11.9       6%     Gross profit %           34.6%     33.5%  110 bps     Return rate %            17.4%     17.4%    0 bps     Internet net sales %      (b)                     37.6%     36.8%   80 bps      (a) Segment results for HSNi's two operating     segments, HSN and Cornerstone, are presented    separately in Tables 2 and 3 of this release.    (b) Internet net sales as a percent of total HSNi     net sales.    

See reconciliation of GAAP to non-GAAP measures in Table 4.

First Quarter 2010 Results vs First Quarter 2009 Results

    --  HSNi's net sales grew 9% to $683.2 million over the prior year. HSN's        net sales increased 9% including 15% growth at HSN.com. Cornerstone's        net sales increased 6%, the first year-over-year quarterly sales growth        since the fourth quarter of 2007.      --  HSNi's Adjusted EBITDA increased 99% to $51.8 million driven by a 9%        increase in net sales, a 110 basis point increase in gross profit margin        and leverage over operating expenses. Operating income increased 170% to        $37.5 million compared to $13.9 million in the prior year.      --  Adjusted EPS increased 350% to $0.36 from $0.08 in the prior year. GAAP        diluted EPS was $0.30 compared to $0.05 last year.      --  HSNi ended the first quarter of 2010 with $261.1 million in cash and        cash equivalents.      

“We are extremely pleased with HSNi’s first quarter performance as we nearly doubled EBITDA on the strength of a 9% net sales gain and a 110 basis point increase in gross profit,” said HSNi CEO Mindy Grossman.

“HSN net sales grew 9%, including a 15% increase at HSN.com as we leveraged our content across multiple channels. At Cornerstone, performance continues to improve with the business delivering positive sales growth for the first time in more than two years,” continued Ms. Grossman. “We believe these accomplishments reaffirm the effectiveness of the strategies we are employing to drive profitable growth at HSNi.”

      Table 2                   SEGMENT RESULTS                   ($ in millions)                            Three Months Ended                                 March 31,                      --------------------------                          2010      2009    Change                      --------  --------  ------    Net Sales     HSN               $ 518.9   $ 474.9      9%       Cornerstone         164.3     154.7      6%                      --------  --------  ------       Total HSNi        $ 683.2   $ 629.6      9%                      ========  ========  ======      Gross Profit     HSN               $ 171.6   $ 152.0     13%       Cornerstone          64.9      59.2     10%                      --------  --------  ------       Total HSNi        $ 236.5   $ 211.2     12%                      ========  ========  ======      Adjusted EBITDA     (Non-GAAP     measure)     HSN                $ 50.3    $ 35.3     43%       Cornerstone           1.5     (9.2)    116%                      --------  --------  ------       Total HSNi         $ 51.8    $ 26.1     99%                      ========  ========  ======      Operating Income     (Loss)     HSN                $ 39.3    $ 26.2     50%       Cornerstone         (1.8)    (12.3)     85%                      --------  --------  ------       Total HSNi         $ 37.5    $ 13.9    170%                      ========  ========  ======    

See reconciliation of GAAP to non-GAAP measures in Table 4.

      Table 3                 SEGMENT KEY OPERATING METRICS                                     Three Months Ended                                         March 31,                              ----------------------------                                  2010      2009     Change                              --------  --------  --------    HSN:     Average price point       $ 59.36   $ 57.28        4%     Units shipped      (millions)                   9.9       9.3        6%     Gross profit %              33.1%     32.0%   110 bps     Return rate %               18.2%     17.7%  (50 bps)     Internet net sales %      (a)                        31.6%     30.0%   160 bps    Cornerstone:     Average price point       $ 61.28   $ 62.67      (2%)     Units shipped      (millions)                   2.8       2.7        6%     Gross profit %              39.5%     38.3%   120 bps     Return rate %               14.7%     16.2%   150 bps     Internet net sales %      (a)                        56.6%     57.4%  (80 bps)     Catalog circulation      (millions)                  58.7      60.5      (3%)      (a) Internet net sales as a percent of segment net     sales.    

HSN Segment Results for the First Quarter 2010

Net sales for HSN increased 9% to $518.9 million led by strong growth in electronics, wellness and fashion. HSN.com sales increased 15% over the prior year and now represent 31.6% of HSN’s net sales, up from 30.0% in the prior year. Units shipped increased 6% and the average price point increased 4% due to less promotional activity and product mix.

Gross profit increased 13% to $171.6 million and gross profit margin improved 110 basis points to 33.1%. The improvement in gross profit was driven mainly by improved product margins due to less promotional activity.

Adjusted EBITDA increased 43% to $50.3 million from $35.3 million as a result of increased gross profit, partially offset by a 4% increase in operating expenses, excluding non-cash charges. Operating income increased 50% to $39.3 million compared to $26.2 million in the prior year.

Cornerstone Segment Results for the First Quarter 2010

Net sales for Cornerstone increased 6% to $164.3 million compared to the prior year despite a 3% reduction in catalog circulation. The sales growth is attributable to an increase in demand in luxury and outdoor products, the execution of strategic merchandising and marketing initiatives and a reduction in return rates. Return rates declined by 150 basis points to 14.7% due to product mix and a continued focus on quality improvement programs.

Gross profit increased 10% to $64.9 million and gross profit margin improved 120 basis points to 39.5% from 38.3% in the prior year. The improvements were attributable to reduced promotional activity and a decrease in warehousing labor and shipping costs.

Adjusted EBITDA increased $10.7 million to $1.5 million from a loss in the prior year of $9.2 million. Operating expenses decreased 7% due to lower catalog circulation costs. Operating loss in the current quarter was $1.8 million compared to an operating loss of $12.3 million in the first quarter of 2009.

Liquidity and Capital Resources

As of March 31, 2010, HSNi had cash and cash equivalents of $261.1 million, down from $269.9 million at December 31, 2009. Net cash used in operating activities in the three months ended March 31, 2010 was $10.0 million compared to the $39.6 million generated in the same period last year. This variance is principally due to an increase in inventories to support sales growth and increased payments of trade payables and income taxes. Total debt was approximately $334.0 million as of March 31, 2010, resulting in a ratio of total debt to EBITDA, as defined in HSNi’s credit agreement, of approximately 1.44x, as compared to a maximum allowable leverage ratio of 2.75x.

                              OTHER INFORMATION      

Safe Harbor Statement Under the Private Securities Litigation Reform Act of 1995

This press release may contain forward-looking statements relating to the future performance of HSNi, its operating segments and its consolidated subsidiaries that are based on current expectations, forecasts and assumptions. HSNi’s actual results could differ materially from those predicted. Factors that could cause or contribute to such differences include but are not limited to: the impact of the current macroeconomic environment on consumer confidence and spending levels; whether national economic stimulus initiatives and measures to stabilize the economy will be successful in achieving their objectives within the expected timeframes; other changes in political, business and economic conditions, particularly those that affect consumer confidence, consumer spending or e-commerce growth; changes in the interest rate environment and developments in the overall credit markets; HSNi’s business prospects and strategy, including whether HSNi’s initiatives will be effective; changes in our relationships with pay television operators, vendors, manufacturers and other third parties; technological or regulatory changes; changes in senior management; our ability to offer new or alternative products and services in a cost effective manner and consumer acceptance of these products and services; and changes in product delivery costs. More information about potential factors that could affect HSNi’s business and financial results is included in our filings with the U.S. Securities and Exchange Commission (“SEC”). Other unknown or unpredictable factors that could also adversely affect HSNi’s business, financial condition and results of operations may arise from time to time. In light of these risks and uncertainties, any forward-looking statements may not prove to be accurate. Accordingly, you should not place undue reliance on any forward-looking statements, which only reflect the views of HSNi management as of the date of this press release. Such statements speak only to the date such statements are made and HSNi does not undertake to update any forward-looking statements. Historical results should not be considered as an indication of future performance.

Conference Call

Mindy Grossman, Chief Executive Officer, and Judy Schmeling, Executive Vice President and Chief Financial Officer, will hold a conference call on May 5, 2010 at 11:00 a.m., Eastern Time, to discuss these results. Those interested in participating in the conference call should dial 877-307-0246 or 224-357-2394 at least five minutes prior to the call. There will also be a simultaneous audio webcast available via HSNi’s website at http://www.hsni.com.

A replay of the conference call can be accessed until Wednesday, May 19, 2010 by dialing 800-642-1687 or 706-645-9291, plus the passcode 68249583 and will also be hosted on HSNi’s website for a limited time.

About HSN, Inc.

HSN, Inc. (Nasdaq:HSNI) is a $3 billion interactive multi-channel retailer with strong direct-to-consumer expertise among its two operating segments, HSN and Cornerstone. HSNi offers innovative, differentiated retail experiences on TV, online, via mobile devices, in catalogs, and in brick and mortar stores. HSN, a leading interactive multi-channel retailer which offers a curated assortment of exclusive products combined with top brand names, now reaches approximately 95 million homes (24 hours a day, seven days a week, live 364 days a year). HSN.com is a top 10 trafficked e-commerce site that offers a differentiated e-commerce experience by leveraging content, community and commerce. In addition to its existing media platforms, HSN is the industry leader in transactional innovation, including services such as Shop by Remote, the only service of its kind in the U.S., the HSN Shopping App for mobile handheld devices and Video on Demand. Cornerstone comprises leading home and apparel lifestyle brands including Ballard Designs(R), Frontgate(R), Garnet Hill(R), Improvements(R), Smith + Noble(R), The Territory Ahead(R) and TravelSmith(R). Cornerstone distributes more than 200 million catalogs annually, operates seven separate e-commerce sites and operates 23 retail and outlet stores.

                   GAAP FINANCIAL STATEMENTS      HSN, INC. CONSOLIDATED STATEMENTS OF OPERATIONS     (unaudited; in thousands except per share amounts)                                   Three Months Ended                                       March 31,                                --------------------                                     2010       2009                                ---------  ---------      Net sales                   $ 683,213  $ 629,620      Cost of sales                 446,729    418,396                                ---------  ---------        Gross profit                236,484    211,224                                ---------  ---------    Operating expenses:      Selling and marketing       120,499    122,517      General and       administrative              54,439     51,710      Production and       programming                 14,100     13,503      Amortization of       intangible assets              141        141        Depreciation                  9,810      9,451                                ---------  ---------      Total operating expenses      198,989    197,322                                ---------  ---------      Operating income               37,495     13,902                                ---------  ---------    Other (expense) income:      Interest income                  82         34        Interest expense            (8,376)    (8,950)                                ---------  ---------      Total other expense, net      (8,294)    (8,916)                                ---------  ---------    Income from continuing     operations before income     taxes                         29,201      4,986      Income tax provision         (11,533)    (2,004)                                ---------  ---------    Income from continuing     operations                    17,668      2,982    Loss from discontinued     operations, net of tax          (15)       (28)                                ---------  ---------      Net income                   $ 17,653    $ 2,954                                =========  =========      Income from continuing     operations per share:     Basic                         $ 0.31     $ 0.05     Diluted                       $ 0.30     $ 0.05      Net income per share:     Basic                         $ 0.31     $ 0.05     Diluted                       $ 0.30     $ 0.05      Shares used in computing     earnings per share:     Basic                         56,800     56,339     Diluted                       59,045     56,781          SEE IMPORTANT NOTES AT END OF THIS DOCUMENT    
                 HSN, INC. CONSOLIDATED BALANCE SHEETS                     (unaudited; in thousands)                                     March 31,    December 31,                                          2010          2009                                    ------------  ------------                ASSETS    Current assets:     Cash and cash equivalents         $ 261,080     $ 269,921     Accounts receivable                 143,449       182,746     Inventories                         271,773       261,473     Deferred income taxes                22,059        21,960     Prepaid expenses and other      current assets                      42,231        47,152                                    ------------  ------------      Total current assets               740,592       783,252    Property and equipment, net          152,045       157,051    Intangible assets, net               261,045       261,185      Other non-current assets              16,686        17,162                                    ------------  ------------      TOTAL ASSETS                     $ 1,170,368   $ 1,218,650                                    ============  ============     LIABILITIES AND SHAREHOLDERS'                EQUITY    Current liabilities:     Accounts payable, trade           $ 186,462     $ 222,787     Current maturities of      long-term debt                       6,349         4,762     Accrued expenses and other      current liabilities                181,843       222,739                                    ------------  ------------      Total current liabilities          374,654       450,288    Long-term debt, net of current     maturities                          327,660       333,960    Deferred income taxes                 77,934        76,413      Other long-term liabilities           14,912        13,959                                    ------------  ------------      Total liabilities                  795,160       874,620        TOTAL SHAREHOLDERS' EQUITY           375,208       344,030                                    ------------  ------------    TOTAL LIABILITIES AND     SHAREHOLDERS' EQUITY            $ 1,170,368   $ 1,218,650                                    ============  ============    
                   HSN, INC. CONSOLIDATED STATEMENTS OF CASH FLOWS                            (unaudited; in thousands)                                                          Three Months Ended                                                                March 31,                                                         --------------------                                                              2010       2009                                                         ---------  ---------      Cash flows from operating activities attributable to continuing     operations:    Net income                                            $ 17,653    $ 2,954      Less: Loss from discontinued operations, net of tax       (15)       (28)                                                         ---------  ---------    Income from continuing operations                       17,668      2,982    Adjustments to reconcile income from continuing     operations to net cash    (used in) provided by operating activities     attributable to continuing operations:     Depreciation                                            9,810      9,451     Amortization of intangible assets                         141        141     Stock-based compensation expense                        4,343      2,547     Amortization of cable and satellite distribution      fees                                                     840        841     Amortization of debt issuance costs                       643        643     Loss on disposition of fixed assets                         3         39     Deferred income taxes                                   1,422      (435)     Bad debt expense                                        4,882      4,516     Excess tax benefits from stock-based awards             (468)         --    Changes in current assets and liabilities:     Accounts receivable                                    33,669     34,074     Inventories                                          (10,300)     29,831     Prepaid expenses and other current assets               3,963    (4,838)     Accounts payable, accrued expenses and other      current liabilities                                 (76,618)   (40,155)                                                         ---------  ---------    Net cash (used in) provided by operating     activities attributable to continuing     operations                                           (10,002)     39,637                                                         ---------  ---------    Cash flows from investing activities attributable     to continuing operations:       Capital expenditures                                  (4,907)    (7,517)                                                         ---------  ---------    Net cash used in investing activities attributable     to continuing operations                              (4,907)    (7,517)                                                         ---------  ---------    Cash flows from financing activities attributable     to continuing operations:     Repayment under revolving credit facility                  --   (20,000)     Repayment of long-term debt                           (4,762)    (3,750)     Proceeds received from stock option exercises          10,369         --       Excess tax benefits from stock-based awards               468         --                                                         ---------  ---------    Net cash provided by (used in) financing     activities attributable to continuing     operations                                              6,075   (23,750)                                                         ---------  ---------    Total cash (used in) provided by continuing     operations                                            (8,834)      8,370    Total cash (used in) provided by operating     activities attributable to     discontinued operations                                   (7)      1,066                                                         ---------  ---------    Net (decrease) increase in cash and cash     equivalents                                           (8,841)      9,436       Cash and cash equivalents at beginning of period      269,921    177,463                                                         ---------  ---------      Cash and cash equivalents at end of period           $ 261,080  $ 186,899                                                         =========  =========    
      Table 4            RECONCILIATIONS OF GAAP TO NON-GAAP MEASURES        HSN, INC. RECONCILIATION OF GAAP EPS TO ADJUSTED EPS         (unaudited; in thousands except per share amounts)                                                   Three Months                                                  Ended                                                  March 31,                                            -----------------                                                2010     2009                                            --------  -------        Diluted earnings per share                $ 0.30   $ 0.05                                            ========  =======    Net income                              $ 17,653  $ 2,954    Stock-based compensation expense           4,343    2,547    Amortization of intangible assets            141      141    Loss on disposition of fixed assets            3       39    Loss from discontinued operations, net     of tax                                       15       28      Impact of income taxes                     (642)  (1,064)                                            --------  -------      Adjusted Net Income                     $ 21,513  $ 4,645                                            ========  =======    GAAP diluted weighted average shares     outstanding                              59,045   56,781      Adjusted EPS                              $ 0.36   $ 0.08                                            ========  =======    
                             HSN, INC. RECONCILIATION OF DETAILED SEGMENT RESULTS TO GAAP                                             (unaudited; in thousands)                                                        Three Months Ended                 Three Months Ended                                                    March 31, 2010                     March 31, 2009                                           ---------------------------------  ---------------------------------                                                HSN     Cornerstone    Total       HSN     Cornerstone    Total                                           ---------  -----------  ---------  ---------  -----------  ---------      Operating income (loss)                 $ 39,295    $ (1,800)   $ 37,495   $ 26,151   $ (12,249)   $ 13,902    Stock-based compensation expense           3,271        1,072      4,343      1,955          592      2,547    Amortization of intangible assets            141           --        141        141           --        141    Depreciation                               7,605        2,205      9,810      6,974        2,477      9,451      Loss on disposition of fixed assets            2            1          3         38            1         39                                           ---------  -----------  ---------  ---------  -----------  ---------      Adjusted EBITDA                         $ 50,314      $ 1,478   $ 51,792   $ 35,259    $ (9,179)   $ 26,080                                           =========  ===========  =========  =========  ===========  =========    
                SEE IMPORTANT NOTES AT END OF THIS DOCUMENT      
                HSN, INC.'S PRINCIPLES OF FINANCIAL REPORTING      

HSNi reports Adjusted EBITDA, Adjusted Net Income and Adjusted EPS, all of which are supplemental measures to GAAP. These measures are among the primary metrics by which we evaluate the performance of our businesses, on which our internal budgets are based and by which management is compensated. We believe that investors should have access to, and we are obligated to provide, the same set of tools that we use in analyzing our results. These non-GAAP measures should be considered in addition to results prepared in accordance with GAAP, but should not be considered a substitute for or superior to GAAP results. HSNi endeavors to compensate for the limitations of the non-GAAP measures presented by providing the comparable GAAP measures with equal or greater prominence and descriptions of the reconciling items, including quantifying such items, to derive the non-GAAP measures. We encourage investors to examine the reconciling adjustments between the GAAP and non-GAAP measures contained in this release and which we discuss below.

Definitions of Non-GAAP Measures

Adjusted EBITDA is defined as operating income excluding, if applicable: (1) stock-based compensation expense and amortization of non-cash marketing, (2) amortization of intangibles, (3) depreciation and gains and losses on asset dispositions, (4) goodwill, long-lived asset and intangible asset impairments, (5) pro forma adjustments for significant acquisitions, and (6) one-time items. Adjusted EBITDA is not a measure determined in accordance with GAAP, and should not be considered a substitute for operating income, net income or any other measure determined in accordance with GAAP. Adjusted EBITDA is used as a measurement of operating efficiency and overall financial performance and HSNi believes it to be a helpful measure for those evaluating companies in the retail and media industries. Adjusted EBITDA measures the amount of income generated each period that could be used to service debt, pay taxes and fund capital expenditures. Adjusted EBITDA should not be considered in isolation or as a substitute for measures of performance prepared in accordance with GAAP. Adjusted EBITDA has certain limitations in that it does not take into account the impact to HSNi’s statement of operations of certain expenses, including stock-based compensation, amortization of non-cash marketing, amortization of intangibles, depreciation, gains and losses on asset dispositions, asset impairment charges, acquisition-related accounting and one-time items.

Adjusted Net Income generally captures all items on the statement of operations that have been, or ultimately will be, settled in cash and is defined as net income available to common shareholders excluding, net of tax effects, if applicable: (1) stock-based compensation expense and amortization of non-cash marketing, (2) amortization of intangible assets, (3) gains and losses on asset dispositions, (4) goodwill, long-lived asset and intangible asset impairments, (5) pro forma adjustments for significant acquisitions, (6) one-time items, and (7) discontinued operations. We believe Adjusted Net Income is useful to investors because it represents HSNi’s consolidated results taking into account charges which are not allocated to the operating businesses such as interest expense and taxes, but excluding the effects of identified non-cash expenses or one-time items.

Adjusted EPS is defined as Adjusted Net Income divided by diluted weighted average shares outstanding for Adjusted EPS purposes. We believe Adjusted EPS is useful to investors because it represents, on a per share basis, HSNi’s consolidated results, taking into account charges which are not allocated to the operating businesses such as interest expense and taxes, but excluding the effects of identified non-cash expenses or one-time items. Adjusted Net Income and Adjusted EPS have the same limitations as Adjusted EBITDA. Therefore, we think it is important to evaluate these measures along with our consolidated statement of operations.

This news release was distributed by GlobeNewswire, www.globenewswire.com

SOURCE: HSN, Inc.

CONTACT: HSN, Inc.  Analysts/Investors  Felise Glantz Kissell  727-872-7529  felise.kissell@hsn.net  Media  Mia Carbonell  727-872-4084  mia.carbonell@hsn.net  

(C) Copyright 2010 GlobeNewswire, Inc. All rights reserved.

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