Press Release

HSN, Inc. Reports Second Quarter 2010 Results

Aug 4, 2010 (GlobeNewswire via COMTEX News Network) —

    --  HSNi net sales increased 8% with internet sales up 16%    --  HSNi gross profit margin improved 130 basis points to 37.5%    --  HSNi Adjusted EBITDA increased 47% to $63.6 million    --  Adjusted EPS increased 74% to $0.47 compared to $0.27 in the prior year      

ST. PETERSBURG, Fla., Aug. 4, 2010 (GLOBE NEWSWIRE) — HSN, Inc. (Nasdaq:HSNI) reported results for the second quarter ended June 30, 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)                                  Q2 2010   Q2 2009   Change                           --------  --------  --------      Net Sales               $ 690.0   $ 640.1        8%    Non-GAAP:     Adjusted EBITDA         $ 63.6    $ 43.3       47%     Adjusted Net Income     $ 27.9    $ 15.4       81%     Adjusted EPS            $ 0.47    $ 0.27       74%    GAAP:     Operating Income        $ 48.4    $ 30.7       57%     Net Income              $ 24.7    $ 13.6       82%     Diluted EPS             $ 0.42    $ 0.24       75%      HSNi:     Average price point    $ 60.53   $ 60.60      (0%)     Units shipped      (millions)               12.7      11.7        8%     Gross profit %           37.5%     36.2%   130 bps     Return rate %            18.2%     18.0%  (20 bps)     Internet net sales %      (b)                     38.5%     35.8%   270 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.    

Second Quarter 2010 Results vs Second Quarter 2009 Results

    --  HSNi's net sales grew 8% to $690.0 million over the prior year. Internet        net sales increased 16% and now represent 38.5% of HSNi net sales. Net        sales for HSN increased 3% which included 10% sales growth at HSN.com.        Cornerstone's net sales increased 20% to $223.6 million which included        23% growth in internet sales.    --  HSNi's Adjusted EBITDA increased 47% to $63.6 million driven by the 8%        increase in net sales and a 130 basis point increase in gross profit        margin. Adjusted EBITDA margin improved to 9.2% compared to 6.8% in the        prior year. Operating income increased 57% to $48.4 million compared to        $30.7 million in the prior year.    --  Adjusted EPS increased 74% to $0.47 from $0.27 in the prior year. GAAP        diluted EPS increased 75% to $0.42 from $0.24 in the prior year.    --  HSNi ended the second quarter of 2010 with $279.9 million in cash and        cash equivalents.      

“HSNi’s positive performance continued in the second quarter with a net sales increase of 8% and an EBITDA increase of 47%. Our focus on creating multi-channel experiences for our customers resulted in e-commerce revenue growth of 16% and an increase in our internet penetration to 39% from 36% in the prior year,” said HSNi CEO Mindy Grossman.

“At HSN, strong growth in fashion and wellness helped drive an increase in gross profit of 120 basis points and contributed to the 11% growth in the number of best customers. At Cornerstone, the recovery of the business accelerated with net sales increasing 20% led by renewed demand for the Frontgate, Ballard Designs and Garnet Hill brands, turnaround efforts at TravelSmith and e-commerce initiatives across the portfolio,” continued Ms. Grossman. “We are focused on building our business for the long-term – intelligently, strategically and with a commitment to delivering sustainable results and value for our shareholders.”

    Table 2                                   SEGMENT RESULTS                                   ($ in millions)                              Three Months Ended             Six Months Ended                               June 30,                      June 30,                      --------------------------  ------------------------------                          2010      2009    Change     2010        2009     Change                      --------  --------  ------  ----------  ----------  ------    Net Sales     HSN               $ 466.4   $ 454.2      3%     $ 985.3     $ 929.2      6%       Cornerstone         223.6     185.9     20%       387.9       340.5     14%                      --------  --------  ------  ----------  ----------  ------       Total HSNi        $ 690.0   $ 640.1      8%   $ 1,373.2   $ 1,269.7      8%                      ========  ========  ======  ==========  ==========  ======      Gross Profit     HSN               $ 162.2   $ 152.8      6%     $ 333.8     $ 304.7     10%       Cornerstone          96.5      79.1     22%       161.3       138.4     17%                      --------  --------  ------  ----------  ----------  ------       Total HSNi        $ 258.7   $ 231.9     12%     $ 495.1     $ 443.1     12%                      ========  ========  ======  ==========  ==========  ======      Adjusted EBITDA     (Non-GAAP     measure)     HSN                $ 45.1    $ 38.4     17%      $ 95.3      $ 73.6     29%       Cornerstone          18.5       4.9    277%        20.0       (4.3)    567%                      --------  --------  ------  ----------  ----------  ------       Total HSNi         $ 63.6    $ 43.3     47%     $ 115.3      $ 69.3     66%                      ========  ========  ======  ==========  ==========  ======      Operating Income     (Loss)     HSN                $ 34.5    $ 28.7     20%      $ 73.7      $ 54.9     34%       Cornerstone          13.9       2.0    598%        12.1      (10.3)    218%                      --------  --------  ------  ----------  ----------  ------       Total HSNi         $ 48.4    $ 30.7     57%      $ 85.8      $ 44.6     92%                      ========  ========  ======  ==========  ==========  ======      See reconciliation of GAAP to     non-GAAP measures in Table 4.    
    Table 3                               SEGMENT KEY OPERATING METRICS                                       Three Months Ended             Six Months Ended                                        June 30,                      June 30,                              ----------------------------  ----------------------------                                  2010      2009     Change     2010      2009     Change                              --------  --------  --------  --------  --------  --------    HSN:     Average price point       $ 56.64   $ 57.55      (2%)   $ 58.03   $ 57.41        1%     Units shipped      (millions)                   9.4       8.9        6%      19.3      18.2        6%     Gross profit %              34.8%     33.6%   120 bps     33.9%     32.8%   110 bps     Return rate %               19.8%     19.2%  (60 bps)     19.0%     18.5%  (50 bps)     Internet net sales %      (a)                        30.4%     28.4%   200 bps     31.0%     29.2%   180 bps    Cornerstone:     Average price point       $ 71.81   $ 70.29        2%   $ 66.92   $ 66.58        1%     Units shipped      (millions)                   3.2       2.8       16%       6.1       5.5       11%     Gross profit %              43.1%     42.6%    50 bps     41.6%     40.6%   100 bps     Return rate %               14.5%     14.8%    30 bps     14.6%     15.5%    90 bps     Internet net sales %      (a)                        55.4%     54.0%   140 bps     55.9%     55.5%    40 bps     Catalog circulation      (millions)                  74.4      64.0       16%     133.2     124.5        7%      (a) Internet net sales as a percent of segment net     sales.    

HSN Segment Results for the Second Quarter 2010

HSN’s net sales increased 3% to $466.4 million and gross profit increased 6% to $162.2 million. Gross profit margin improved 120 basis points to 34.8% from 33.6%. These results were primarily due to a strategic shift in product mix towards fashion and wellness. This mix shift also resulted in a 6% increase in units shipped and a 2% decrease in average price point. HSN.com sales increased 10% over the prior year and now represent 30.4% of HSN’s net sales, up from 28.4% in the prior year.

Adjusted EBITDA increased 17% to $45.1 million from $38.4 million as a result of increased gross profit, partially offset by a 2% increase in operating expenses, excluding non-cash charges. Operating income increased 20% to $34.5 million compared to $28.7 million in the prior year.

Cornerstone Segment Results for the Second Quarter 2010

Net sales for Cornerstone increased 20% to $223.6 million compared to the prior year. Internet sales penetration increased 140 basis points and now represents 55.4% of Cornerstone’s net sales. The sales growth is attributable to an increase in demand for luxury and outdoor products, the execution of strategic merchandising and marketing initiatives and an investment in catalog circulation in Cornerstone’s three largest brands, Frontgate, Ballard Designs and Garnet Hill.

Gross profit increased 22% to $96.5 million and gross profit margin improved 50 basis points to 43.1% from 42.6% in the prior year. The margin improvement was attributable to reduced promotional activity and leverage over warehousing costs.

Adjusted EBITDA increased 277% to $18.5 million from $4.9 million in the prior year as a result of the 20% growth in net sales and the increase in gross profit margin, partially offset by the investment in catalog circulation. Adjusted EBITDA as a percent of net sales improved 570 basis points to 8.3% from 2.6% in the prior year. Operating income in the current quarter was $13.9 million compared $2.0 million in the prior year.

Liquidity and Capital Resources

As of June 30, 2010, HSNi had cash and cash equivalents of $279.9 million. Net cash provided by operating activities in the six months ended June 30, 2010 was $18.9 million compared to $74.0 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 $334.1 million as of June 30, 2010, resulting in a ratio of total debt to EBITDA, as defined in HSNi’s credit agreement, of approximately 1.33x, 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. These statements relate to expectations concerning matters that are not historical fact. These forward-looking statements are based largely on information currently available to our management and on our current expectations, assumptions, plans, estimates, judgments and projections about our business and our industry, and such statements involve inherent risks and uncertainties. Although we believe our expectations are based on reasonable estimates and assumptions, they are not guarantees of performance and there are a number of known and unknown risks, uncertainties, contingencies and other factors (many of which are outside our control) that could cause actual results to differ materially from those expressed or implied by such forward-looking statements. 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 continued impact of the macroeconomic environment on consumer confidence and spending levels; whether national economic stimulus initiatives and measures to stabilize financial institutions and 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; any technological or regulatory developments that could negatively impact the way we do business; 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; the loss of any key member of our senior management team; 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. All written or oral forward-looking statements that are made or attributable to us are expressly qualified in their entirety by this cautionary notice. 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 August 4, 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, August 18, 2010, by dialing 800-642-1687 or 706-645-9291, plus the passcode 87229018 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 HSN Shop by Remote(R), the only service of its kind in the U.S., the HSN Shopping App for mobile handheld devices and HSN on Demand(R). 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         Six Months Ended                                       June 30,                  June 30,                                ----------------------  --------------------------                                     2010        2009         2010          2009                                ----------  ----------  ------------  ------------      Net sales                    $ 689,992   $ 640,083   $ 1,373,205   $ 1,269,703      Cost of sales                  431,331     408,212       878,060       826,608                                ----------  ----------  ------------  ------------       Gross profit                  258,661     231,871       495,145       443,095                                ----------  ----------  ------------  ------------    Operating expenses:     Selling and marketing         129,997     124,396       250,496       246,912     General and      administrative                56,131      53,009       110,570       104,719     Production and      programming                   14,432      13,957        28,532        27,461     Amortization of      intangible assets                141         140           282           281       Depreciation                    9,610       9,629        19,420        19,080                                ----------  ----------  ------------  ------------      Total operating expenses       210,311     201,131       409,300       398,453                                ----------  ----------  ------------  ------------      Operating income                48,350      30,740        85,845        44,642                                ----------  ----------  ------------  ------------    Other (expense) income:     Interest income                   165          54           247            88       Interest expense              (8,226)     (8,799)      (16,602)      (17,749)                                ----------  ----------  ------------  ------------      Total other expense, net       (8,061)     (8,745)      (16,355)      (17,661)                                ----------  ----------  ------------  ------------    Income from continuing     operations before income     taxes                          40,289      21,995        69,490        26,981      Income tax provision          (15,583)     (8,357)      (27,116)      (10,361)                                ----------  ----------  ------------  ------------    Income from continuing     operations                     24,706      13,638        42,374        16,620    Loss from discontinued     operations, net of tax             --        (28)          (15)          (56)                                ----------  ----------  ------------  ------------      Net income                    $ 24,706    $ 13,610      $ 42,359      $ 16,564                                ==========  ==========  ============  ============      Income from continuing     operations per share:     Basic                          $ 0.43      $ 0.24        $ 0.74        $ 0.29     Diluted                        $ 0.42      $ 0.24        $ 0.72        $ 0.29      Net income per share:     Basic                          $ 0.43      $ 0.24        $ 0.74        $ 0.29     Diluted                        $ 0.42      $ 0.24        $ 0.72        $ 0.29      Shares used in computing     earnings per share:     Basic                          57,420      56,355        57,112        56,347     Diluted                        59,430      57,171        59,239        56,976    
      HSN, INC. CONSOLIDATED BALANCE     SHEETS    (unaudited; in thousands)                                                      December 31,                                      June 30,                                        2010          2009                                    ------------  ------------    ASSETS    Current assets:     Cash and cash equivalents         $ 279,934     $ 269,921     Accounts receivable                 118,929       182,746     Inventories                         293,679       261,473     Deferred income taxes                21,055        21,960     Prepaid expenses and other      current assets                      57,650        47,152                                    ------------  ------------      Total current assets               771,247       783,252    Property and equipment, net          153,068       157,051    Intangible assets, net               260,904       261,185      Other non-current assets              15,483        17,162                                    ------------  ------------      TOTAL ASSETS                     $ 1,200,702   $ 1,218,650                                    ============  ============    LIABILITIES AND SHAREHOLDERS'     EQUITY    Current liabilities:     Accounts payable, trade            $195,293      $222,787     Current maturities of      long-term debt                      12,698         4,762     Accrued expenses and other      current liabilities                174,497       222,739                                    ------------  ------------      Total current liabilities          382,488       450,288    Long-term debt, net of current     maturities                          321,359       333,960    Deferred income taxes                 75,077        76,413      Other long-term liabilities           17,127        13,959                                    ------------  ------------      Total liabilities                  796,051       874,620        TOTAL SHAREHOLDERS' EQUITY           404,651       344,030                                    ------------  ------------    TOTAL LIABILITIES AND     SHAREHOLDERS' EQUITY            $ 1,200,702   $ 1,218,650                                    ============  ============    
      HSN, INC. CONSOLIDATED STATEMENTS OF CASH FLOWS    (unaudited; in thousands)                                                           Six Months Ended                                                             June 30,                                                      ----------------------                                                           2010        2009                                                      ----------  ----------      Cash flows from operating activities attributable to continuing     operations:    Net income                                          $ 42,359    $ 16,564    Less: Loss from discontinued operations, net of     tax                                                    (15)        (56)                                                      ----------  ----------    Income from continuing operations                     42,374      16,620    Adjustments to reconcile income from continuing     operations to net cash provided by operating     activities attributable to continuing     operations:     Depreciation                                         19,420      19,080     Amortization of intangible assets                       282         281     Stock-based compensation expense                      9,310       5,027     Amortization of cable and satellite      distribution fees                                    1,679       1,680     Amortization of debt issuance costs                   1,285       1,271     Loss on disposition of fixed assets                     488         305     Deferred income taxes                                 (431)        (31)     Bad debt expense                                      8,265       8,540     Excess tax benefits from stock-based awards           (965)          --    Changes in current assets and liabilities:     Accounts receivable                                  55,587      36,700     Inventories                                        (32,206)      36,321     Prepaid expenses and other current assets          (11,686)    (14,591)     Accounts payable, accrued expenses and other      current liabilities                               (74,472)    (37,160)                                                      ----------  ----------    Net cash provided by operating activities     attributable to continuing operations                18,930      74,043                                                      ----------  ----------    Cash flows from investing activities     attributable to continuing operations:       Capital expenditures                               (15,854)    (19,121)                                                      ----------  ----------    Net cash used in investing activities     attributable to continuing operations              (15,854)    (19,121)                                                      ----------  ----------    Cash flows from financing activities     attributable to continuing operations:     Repayment under revolving credit facility                --    (20,000)     Repayment of long-term debt                         (4,762)     (7,500)     Proceeds from issuance of common stock, net of      withholding taxes                                   10,719          --       Excess tax benefits from stock-based awards             965          --                                                      ----------  ----------    Net cash provided by (used in) financing     activities attributable to continuing     operations                                            6,922    (27,500)                                                      ----------  ----------    Total cash provided by continuing operations           9,998      27,422    Total cash provided by operating activities     attributable to discontinued operations                  15       1,034                                                      ----------  ----------    Net increase in cash and cash equivalents             10,013      28,456     Cash and cash equivalents at beginning of      period                                             269,921     177,463                                                      ----------  ----------      Cash and cash equivalents at end of period         $ 279,934   $ 205,919                                                      ==========  ==========    
      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     Six Months Ended                                                  June 30,              June 30,                                            --------------------  --------------------                                                 2010       2009       2010       2009                                            ---------  ---------  ---------  ---------      Diluted earnings per share                 $ 0.42     $ 0.24     $ 0.72     $ 0.29                                            =========  =========  =========  =========    Net income                               $ 24,706   $ 13,610   $ 42,359   $ 16,564    Stock-based compensation expense            4,967      2,480      9,310      5,027    Amortization of intangible assets             141        140        282        281    Loss on disposition of fixed assets           485        266        488        305    Loss from discontinued operations, net     of tax                                        --         28         15         56      Impact of income taxes                    (2,437)    (1,097)    (3,079)    (2,155)                                            ---------  ---------  ---------  ---------      Adjusted Net Income                      $ 27,862   $ 15,427   $ 49,375   $ 20,078                                            =========  =========  =========  =========    GAAP diluted weighted average shares     outstanding                               59,430     57,171     59,239     56,976      Adjusted EPS                               $ 0.47     $ 0.27     $ 0.83     $ 0.35                                            =========  =========  =========  =========      
    HSN, INC. RECONCILIATION OF NON-GAAP DETAILED SEGMENT RESULTS TO GAAP    (unaudited; in thousands)                                                       Three Months Ended                 Three Months Ended                                                      June 30, 2010                      June 30, 2009                                           ----------------------------------  ---------------------------------                                                HSN     Cornerstone     Total       HSN     Cornerstone    Total                                           ---------  -----------  ----------  ---------  -----------  ---------      Adjusted EBITDA                         $ 45,064     $ 18,489    $ 63,553   $ 38,355      $ 4,900   $ 43,255    Stock-based compensation expense         (2,771)      (2,196)     (4,967)    (2,044)        (436)    (2,480)    Amortization of intangible assets          (141)           --       (141)      (140)           --      (140)    Depreciation                             (7,262)      (2,348)     (9,610)    (7,160)      (2,469)    (9,629)      Loss on disposition of fixed assets        (426)         (59)       (485)      (261)          (5)      (266)                                           ---------  -----------  ----------  ---------  -----------  ---------      Operating income                        $ 34,464     $ 13,886               $ 28,750      $ 1,990                                           =========  ===========      48,350  =========  ===========     30,740      Other expense, net                                                (8,061)                            (8,745)                                                                   ----------                          ---------    Income from continuing operations     before income taxes                                               40,289                             21,995      Income tax provision                                             (15,583)                            (8,357)                                                                   ----------                          ---------    Income from continuing operations                                  24,706                             13,638    Loss from discontinued operations,     net of tax                                                            --                               (28)                                                                   ----------                          ---------      Net income                                                       $ 24,706                           $ 13,610                                                                   ==========                          =========                                                        Six Months Ended                    Six Months Ended                                                      June 30, 2010                      June 30, 2009                                           ----------------------------------  ---------------------------------                                                HSN     Cornerstone     Total       HSN     Cornerstone    Total                                           ---------  -----------  ----------  ---------  -----------  ---------      Adjusted EBITDA                         $ 95,378     $ 19,967   $ 115,345   $ 73,614    $ (4,279)   $ 69,335    Stock-based compensation expense         (6,042)      (3,268)     (9,310)    (3,999)      (1,028)    (5,027)    Amortization of intangible assets          (282)           --       (282)      (281)           --      (281)    Depreciation                            (14,867)      (4,553)    (19,420)   (14,134)      (4,946)   (19,080)      Loss on disposition of fixed assets        (428)         (60)       (488)      (299)          (6)      (305)                                           ---------  -----------  ----------  ---------  -----------  ---------      Operating income (loss)                 $ 73,759     $ 12,086               $ 54,901   $ (10,259)                                           =========  ===========      85,845  =========  ===========     44,642      Other expense, net                                               (16,355)                           (17,661)                                                                   ----------                          ---------    Income from continuing operations     before income taxes                                               69,490                             26,981      Income tax provision                                             (27,116)                           (10,361)                                                                   ----------                          ---------    Income from continuing operations                                  42,374                             16,620    Loss from discontinued operations,     net of tax                                                          (15)                               (56)                                                                   ----------                          ---------      Net income                                                       $ 42,359                           $ 16,564                                                                   ==========                          =========    
                    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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