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McRae Industries, Inc. Reports Earnings for Fiscal 2008

16:30 EST Friday, November 21, 2008

MOUNT GILEAD, N.C., Nov. 21 /PRNewswire-FirstCall/ -- McRae Industries, Inc. (Pink Sheets: MRINA and MRINB) reported consolidated net revenues for fiscal 2008 of $80,021,000 as compared to $68,271,000 for fiscal 2007. Net earnings for fiscal 2008 totaled $5,041,000, or $2.27 per diluted Class A common share as compared to net earnings of $3,818,000, or $1.75 per diluted Class A common share for fiscal 2007. The after-tax gain on the sale of our Florida real estate property in fiscal 2007 favorably impacted earnings per diluted Class A common share by $.26.

CONSOLIDATED RESULTS OF OPERATIONS, FISCAL 2008 COMPARED TO FISCAL 2007

Consolidated net revenues for fiscal 2008 totaled $80.0 million as compared to $68.3 million for fiscal 2007. This 17% growth in net revenues was primarily attributable to increased sales for both the military boot business and the western and work boot business, which was partially offset by a decline in net revenues in the bar code business.

Consolidated gross profit amounted to $23.2 million for fiscal 2008 as compared to $18.5 million for fiscal 2007. The growth in consolidated gross profit was the result of increased net revenues and improved profit margins in the bar code and military boot businesses.

Consolidated selling, general and administrative ("SG&A") expenses, including research and development ("R&D") costs, totaled $15.5 million for fiscal 2008 as compared to $14.4 million for fiscal 2007, as adjusted for the approximately $1.1 million reduction in expenses related to the gain on the sale of our real estate property in Florida. This increase in SG&A expenses resulted primarily from higher outlays for sales commissions, travel expenses, administrative salaries, professional fees, computer services, bad debts and employee benefit costs, which were partially offset by reduced charges for R&D, group health insurance and building repair.

As a result of the above, consolidated operating profit amounted to $7.7 million for fiscal 2008 as compared to $5.2 million for fiscal 2007.

BAR CODE UNIT RESULTS OF OPERATIONS, FISCAL 2008 COMPARED TO FISCAL 2007

Compsee is a leading full-service integrator of wireless and mobile computing and network solutions that designs, integrates and supports end-to-end wireless solutions -- from the backbone to the mobile worker. The Company's unique blend of best-of-breed hardware and professional services provides solutions for a full range of demanding mobile environments. Compsee also offers a line of manufactured portable and fixed bar code readers for specialized applications.

Net revenues for the barcode unit totaled $12.1 million for fiscal 2008 as compared to $13.5 million for fiscal 2007. The decrease in net revenues resulted primarily from lower demand for our manufactured bar code products and system hardware program, which was partially offset by the contribution from our new mobility solutions program. For fiscal 2009, we will continue to focus on our "mobility solutions" concept utilizing leading automatic identification product manufacturers. In addition, we will continue to sell our manufactured products to our core customer base.

Gross profit grew from $2.4 million for fiscal 2007 to $3.0 million for fiscal 2008, primarily the result of higher profit margins associated with mobility solutions program and significantly reduced inventory write-off charges. Gross profit as a percentage of revenues increased from 18% for fiscal 2007 to 26% for fiscal 2008.

SG&A expenses were $3.4 million for fiscal 2008 as compared to $4.1 million for fiscal 2007, as adjusted for the $1.1 million gain on the sale of the Florida office property. This reduction in SG&A costs was primarily related to lower charges for R&D, group health insurance and sales related compensation.

As a result of the above, the operating loss improved from $632,000 for fiscal 2007 to $343,000 for fiscal 2008.

MILITARY BOOT UNIT RESULTS OF OPERATIONS, FISCAL 2008 COMPARED TO FISCAL 2007

Our military boot unit manufactures and distributes military combat boots primarily to the U.S. Government (the "Government"), foreign governments, and selected commercial surplus outlets.

Net revenues for the military boot unit grew from $16.4 million for fiscal 2007 to $22.6 million for fiscal 2008 as a result of increased military boot requirements awarded in our new Government contract ("Contract"). The Contract, awarded in May 2007, provides for a base year and four one-year options specifying a minimum and maximum number of direct molded sole military boots to be purchased by the Government. This Contract is worth approximately $106.8 million if the Government purchases the maximum quantity of military boots for each of the one-year periods. The amount ultimately purchased by the Government depends solely on its military boot requirements.

Gross profit for fiscal 2008 was $4.5 million as compared to $2.9 million for fiscal 2007. The increase in gross profit was primarily the result of the growth in net revenues. Gross profit as a percentage of net revenues increased from 17.5% for fiscal 2007 to 20.0% for fiscal 2008 as higher production levels reduced per unit manufacturing costs.

SG&A expenses amounted to $1.1 million for fiscal 2008 as compared to $1.0 million for fiscal 2007. This slight increase resulted from increased employee benefit costs, which were partially offset by lower corporate allocated charges.

As a result of the above, the operating profit for fiscal 2008 amounted to $3.4 million as compared to $1.9 million for fiscal 2007.

WESTERN AND WORK BOOT UNIT RESULTS OF OPERATIONS, FISCAL 2008 COMPARED TO FISCAL 2007

Our western and work boot unit imports and sells various boot styles for men, women and children for dress and casual wear. We utilize a variety of retail channels throughout the United States and Canada to market our western and work boot products.

Net revenues for the western and work boot unit totaled $44.8 million for fiscal 2008 as compared to $38.2 million for fiscal 2007. This 17% increase in net revenues for fiscal 2008 resulted primarily from continued strong demand for our John Deere branded products. The John Deere product line continues to offset the impact of market softness in our fashion boot product lines. We expect the John Deere product lines to have a greater impact on net revenues in fiscal 2009.

Gross profit for fiscal 2008 totaled $15.2 million, an increase from $13.0 million for fiscal 2007. This 17% increase in gross profit was primarily attributable to the increase in net revenues, while gross profit as a percentage of net revenues remained nearly constant at 34% for both fiscal 2008 and fiscal 2007.

SG&A expenses for fiscal 2008 amounted to $10.5 million as compared to $9.1 million for fiscal 2007. This increase in SG&A expenses resulted primarily from higher expenditures for salaries, sales commissions, travel related costs, bad debt charges, real estate rentals and employee benefit charges.

As a result of the above, the net operating profit for fiscal 2008 totaled $4.7 million as compared to $3.9 million for fiscal 2007.

FINANCIAL CONDITION AND LIQUIDITY

At August 2, 2008, our financial condition and liquidity remained strong as cash and cash equivalents totaled $13.8 million as compared to $9.2 million at July 28, 2007. Working capital grew from $29.4 million at July 28, 2007 to $33.6 million at August 2, 2008.

We currently have three lines of credit with a bank totaling $7.75 million, all of which were fully available at August 2, 2008. One credit line totaling $1.75 million (which is restricted to one hundred percent of the outstanding receivables due from the Government) expires in January 2009. One $3.0 million line of credit, which expires in November 2009, is secured by the inventory and accounts receivable of our Dan Post Boot Company subsidiary. The other $3.0 million line of credit is unsecured and expires in December 2008.

We believe that our current cash and cash equivalents, cash generated from operations, and available credit lines will be sufficient to meet our capital requirements for fiscal 2009.

Net cash provided by operating activities for fiscal 2008 amounted to approximately $5.4 million. Net earnings, as adjusted for depreciation, contributed approximately $5.5 million of cash. The timing of collection of trade accounts receivable used approximately $800,000 of cash as fourth quarter sales for the military boot and western/work boot units were strong. The $400,000 increase in our allowances for bad debts partially offset the accounts receivable cash usage. Reduced inventory levels in the bar code and military boot units partially offset by the normal seasonal increase in inventory in the western/work boot unit provided approximately $600,000 of cash. The increase in employee benefit accruals provided $516,000 of cash.

Net cash used in investing activities totaled $225,000. Proceeds from the sale of land and fixed assets provided $449,000 of cash. Capital expenditures, primarily for manufacturing equipment, office furniture and computer-related equipment, used $188,000 of cash.

Financing activities used approximately $1.1 million of cash for dividend payments and the repurchase of company stock from eligible employee stock ownership plan participants.

FORWARD-LOOKING STATEMENTS

This press release includes certain forward-looking statements. Important factors that could cause actual results or events to differ materially from those projected, estimated, assumed or anticipated in any such forward-looking statements include: the effect of competitive products and pricing, risks unique to selling goods to the Government (including variation in the Government's requirements for our products and the Government's ability to terminate its contracts with vendors), changes in fashion cycles and trends in the western boot business, loss of key customers, acquisitions, supply interruptions, additional financing requirements, our expectations about future Government orders for military boots, loss of key management personnel, our ability to successfully develop new products and services, and the effect of general economic conditions in our markets.



                   McRae Industries, Inc. and Subsidiaries
                         CONSOLIDATED BALANCE SHEETS
                      (In thousands, except share data)

                                                         August 2,   July 28,
                                                           2008        2007
    ASSETS
    Current assets:
      Cash and cash equivalents                           $13,822     $9,243

      Accounts receivable, less allowances of $1,158
       and $720, respectively                               9,964      9,629

      Notes receivable, current portion                         0          3

      Inventories                                          15,473     16,060

      Income tax receivable                                   678        433

      Prepaid expenses and other current assets               429        210

          Total current assets                             40,366     35,578

    Property and equipment, net                             1,687      1,988

    Other assets:

      Notes receivable, net of current portion                  0         20

      Real estate held for investment                       3,358      3,340

      Amount due from split-dollar life insurance           2,288      2,220

      Trademarks                                            2,824      2,824

      Other                                                     3          3

           Total other assets                               8,473      8,407

               Total assets                               $50,526    $45,973



                   McRae Industries, Inc. and Subsidiaries
                         CONSOLIDATED BALANCE SHEETS
                      (In thousands, except share data)

                                                          August 2,  July 28,
                                                            2008       2007
    LIABILITIES AND SHAREHOLDERS' EQUITY
    Current liabilities:
      Accounts payable                                     $3,792     $3,810

      Accrued employee benefits                               992        476

      Accrued payroll and payroll taxes                     1,018        968

      Other                                                   941        911

           Total current liabilities                        6,743      6,165

    Shareholders' equity:
      Common Stock:
         Class A, $1 par value; authorized 5,000,000
          shares; issued and outstanding, 2,093,043
          and 2,104,924  shares, respectively               2,093      2,105

         Class B, $1 par value; authorized 2,500,000
          shares; issued and outstanding, 441,252
          and 449,155 shares, respectively                    441        449

    Retained earnings                                      41,249     37,254

      Total shareholders' equity                           43,783     39,808

           Total liabilities and shareholders' equity     $50,526    $45,973



                   McRae Industries, Inc. and Subsidiaries
                    CONSOLIDATED STATEMENTS OF OPERATIONS
             (In thousands, except for share and per share data)


                                                 August 2, July 28,  July 29,
    For Years Ended                                2008      2007      2006
    Net revenues                                 $80,021   $68,271   $68,852

    Cost of revenues                              56,810    49,775    49,661

    Gross profit                                  23,211    18,496    19,191

    Selling, general and administrative expenses  15,533    13,336    14,008

    Operating profit from continuing operations    7,678     5,160     5,183

    Other income                                     487       462       409

    Interest expense                                 (29)      (19)      (13)

    Earnings before income taxes                   8,136     5,603     5,579

    Provision for income taxes                     3,095     1,785     2,189

    Net earnings                                  $5,041    $3,818    $3,390


    Earnings per common share:

    Earnings per common share:
         Basic earnings per share:
            Class A                                $2.75     $2.13     $1.90
            Class B                                    0         0         0
         Diluted earnings per share:
            Class A                                 2.27      1.75      1.54
            Class B                                   NA        NA        NA

    Weighted average number of common shares
     outstanding:
            Class A                            2,098,714 2,111,633 2,147,827
            Class B                              446,262   454,645   492,323
            Total                              2,544,976 2,566,278 2,640,150



                            McRae Industries, Inc.
                    CONSOLIDATED STATEMENTS OF CASH FLOWS
                                (In thousands)

                                                August 2, July 28,   July 29,
    For Years Ended                               2008      2007       2006
    Cash Flows from Operating Activities:
    Net earnings                                 $5,041    $3,818     $3,390
    Adjustments to reconcile net earnings to
     net cash provided by operating activities:
    Depreciation and amortization                   485       575        543
    Goodwill impairment                               0         0        362
    Gain on sale of assets                         (383)   (1,091)      (214)
    Changes in operating assets and liabilities:
      Accounts and notes receivable                (770)   (1,555)       796
      Accounts receivable valuation allowances      438       (23)        10
      Inventories                                   587      (295)    (3,114)
      Prepaid expenses and other current assets    (219)      (82)       446
      Accounts payable                              (18)      887       (870)
      Accrued employee benefits                     516      (126)       122
      Accrued payroll and payroll taxes              50       (46)       331
      Income taxes                                 (245)      382         25
      Other                                         (62)       26        (10)
    Net cash provided by operating activities     5,420     2,470      1,817

    Cash Flows from Investing Activities:
    Proceeds from sale of discontinued operations     0         0        894
    Proceeds from sale of land and fixed assets     449       113        537
    Purchase of land for investment                 (56)     (456)         0
    Capital expenditures                           (188)     (422)      (410)
    Collections on notes receivable                  20        17          3
    Net cash provided by (used in) investing
     activities                                     225      (748)     1,024

    Cash Flows from Financing Activities:
    Purchase of common stock                       (328)     (254)    (2,764)
    Principal repayments of long-term debt            0         0       (174)
    Dividends paid                                 (738)     (686)      (680)
    Net cash used in financing activities        (1,066)     (940)    (3,618)

    Net Increase (Decrease) in Cash and Cash
     Equivalents                                  4,579       782       (777)
    Cash and Cash Equivalents at Beginning of
     Year                                         9,243     8,461      9,238
    Cash and Cash Equivalents at End of Year    $13,822    $9,243     $8,461

Note: Inventories and capital expenditure for fiscal 2007 contain a $70 non-cash activity related to the transfer of bar code inventory to fixed assets. Proceeds from sale of land and purchase of land contain a non-cash section 1031 exchange component totaling $1.43 million.

SOURCE McRae Industries, Inc.

For further information: D. Gary McRae, McRae Industries, Inc., +1-910-439-6147

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