Empresas y finanzas

Callaway Golf Company Announces Record First Half 2008 Sales and Earnings



    Callaway Golf Company (NYSE:ELY) today announced its financial results for the second quarter and first half ended June 30, 2008, including record sales and earnings for the first half of 2008.

    Highlights for the second quarter include:

    • Net sales of $366 million, a decrease of 4% versus 2007´s record second quarter sales of $380 million.
    • Fully diluted earnings per share of $0.58 (on 63.9 million shares outstanding), an increase of approximately 9% compared to $0.53 (on 69.3 million shares outstanding) in 2007. Fully diluted earnings per share for the second quarter include after-tax charges for gross margin improvement initiatives of $0.05 per share in 2008 and $0.02 per share in 2007.
    • Gross profit as a percentage of net sales for the second quarter of 2008 increased to 46.7% from 46.1% in the second quarter of 2007. Excluding the impact of the gross margin initiatives charges, gross profit percentages for the second quarter of 2008 increased 140 basis points to 48.0% versus 46.6% in the second quarter of 2007.
    • Operating expenses for the second quarter of 2008 were $110.8 million (or 30% of net sales) compared to $113.0 million (or 30% of net sales) in 2007.
    • The Company repurchased 1.5 million shares of stock for $20 million for the quarter at an average price of $13.59 per share.

    Highlights for the first six months include:

    • Record net sales of $732.5 million, an increase of 2% versus last year´s record of $714.6 million.
    • Record fully diluted earnings per share of $1.19 (on 64.4 million shares outstanding), an increase of 18% as compared to $1.01 (on 68.8 million shares outstanding) in 2007. Fully diluted earnings per share for the period include after-tax charges for gross margin improvement initiatives of $0.06 per share in 2008 and $0.03 per share in 2007.
    • Gross profit for 2008 was $346.6 million (or 47.3% of net sales) compared to $335.8 million (or 47.0% of net sales) for 2007. Excluding the impact of the gross margin initiatives charges, pro forma gross profit percentages for 2008 would have been 48.1% compared to 47.5% in 2007.
    • Operating expenses for 2008 were $221.4 million (or 30% of net sales), compared to $217.9 million (or 30% of net sales) for 2007.

    "We´ve reached the halfway point of 2008 and despite the challenging economic conditions in the United States we have delivered record sales and earnings over a strong 2007," commented George Fellows, President and CEO. "These results speak to the strength of our brands and our international business, which has delivered ahead of expectations and more than offset the softness we have experienced in our U.S. business."

    "We continue to make excellent progress on our gross margin improvement initiatives and are on track to achieve our original two year commitment of $50 to $60 million in savings," continued Mr. Fellows. "While product mix and to a lesser extent commodity costs will work against us this year, we currently estimate our full year gross margins will still improve at least 100 basis points compared to 2007. In addition, we are on track to achieve our inventory reduction initiatives announced earlier this year."

    Business Outlook

    The Company reiterates its full year guidance of $1.145 to $1.165 billion in net sales and pro forma fully diluted earnings per share of $1.08 to $1.18 per share. The Company estimates that its full year net sales will be toward the higher end of the guidance range as it anticipates that it will continue to benefit from foreign currency exchange rates and intends to release some new products on a limited basis during the fourth quarter. Pro forma full year diluted earnings per share are estimated to increase by more than 20% compared to 2007 and to be at the lower end of the guidance range, due to the adverse effect of product mix and commodity costs on 2008 gross margins, as well as additional marketing investment for the new product introductions. The pro forma earnings guidance for 2008 excludes charges of approximately $0.11 per share for the Company´s gross margin initiatives. The Company had previously estimated that the charges for the gross margin initiatives would be approximately $0.08 per share for 2008 but the Company has accelerated the commencement of some of the gross margin initiatives that previously had been planned to start in 2009. As a result of the second quarter share repurchases, the pro forma earnings per share estimates are now based upon an estimated 64.5 million shares.

    The Company will be holding a conference call at 2:00 p.m. PDT today. The call will be broadcast live over the Internet and can be accessed at www.callawaygolf.com. To listen to the call, please go to the website at least 15 minutes before the call to register and for instructions on how to access the broadcast. A replay of the conference call will be available approximately two hours after the call ends, and will remain available through 9:00 p.m. PDT on Wednesday, August 6, 2008. The replay may be accessed through the Internet at www.callawaygolf.com or by telephone by calling 1-800-475-6701 toll free for calls originating within the United States or 320-365-3844 for International calls. The replay pass code is 954802.

    Disclaimer: Statements used in this press release that relate to future plans, events, financial results, performance or prospects, including statements relating to estimated sales and earnings for 2008, estimated gross margin improvement for 2008, the estimated charges for the Company´s gross margin initiatives, the timing or amount of new product introductions, and anticipated benefits from foreign currency rates, are forward-looking statements as defined under the Private Securities Litigation Reform Act of 1995. These estimates and statements are based upon current information and expectations. Accurately estimating the Company´s reported future financial performance is based upon various unknowns including, future changes in foreign currency rates and consumer acceptance and demand for the Company´s products as well as future consumer discretionary purchasing activity, which can be significantly adversely affected by unfavorable economic or market conditions. Actual results may differ materially from those estimated or anticipated as a result of these unknowns or other risks and uncertainties, including delays, difficulties or increased costs in the supply of components needed to manufacture the Company´s products, in manufacturing the Company´s products, or in connection with the implementation of the Company´s planned gross margin initiatives or the implementation of future initiatives; adverse weather conditions and seasonality; any rule changes or other actions taken by the USGA or other golf association that could have an adverse impact upon demand or supply of the Company´s products; a decrease in participation levels in golf; and the effect of terrorist activity, armed conflict, natural disasters or pandemic diseases on the economy generally, on the level of demand for the Company´s products or on the Company´s ability to manage its supply and delivery logistics in such an environment. For additional information concerning these and other risks and uncertainties that could affect these statements and the Company´s business, see Part I, Item 1A of the Company´s Annual Report on Form 10-K for the year ended December 31, 2007, as well as other risks and uncertainties detailed from time to time in the Company´s reports on Forms 10-Q and 8-K subsequently filed from time to time with the Securities and Exchange Commission. Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date hereof. The Company undertakes no obligation to republish revised forward-looking statements to reflect events or circumstances after the date hereof or to reflect the occurrence of unanticipated events.

    Regulation G: The financial results reported in this press release have been prepared in accordance with accounting principles generally accepted in the United States ("GAAP"). In addition to the GAAP results, the Company has also provided additional information concerning its results, which includes certain financial measures not prepared in accordance with GAAP. The non-GAAP financial measures included in this press release exclude charges associated with the Company´s gross margin initiatives. These non-GAAP financial measures should not be considered a substitute for any measure derived in accordance with GAAP. These non-GAAP financial measures may also be inconsistent with the manner in which similar measures are derived or used by other companies. Management believes that the presentation of such non-GAAP financial measures, when considered in conjunction with the most directly comparable GAAP financial measures, provides additional useful information concerning the Company´s operations without these charges. The Company has provided reconciling information in the text of this press release and in the accompanying schedules.

    About Callaway Golf

    Through an unwavering commitment to innovation, Callaway Golf Company (NYSE: ELY) creates products and services designed to make every golfer a better golfer. Callaway Golf Company manufactures and sells golf clubs and golf balls, and sells golf accessories, under the Callaway Golf®, Odyssey®, Top-Flite®, and Ben Hogan® brands in more than 110 countries worldwide. For more information please visit www.callawaygolf.com or Shop.CallawayGolf.com.

    Callaway Golf Company Consolidated Condensed Balance Sheets (In thousands) (Unaudited)




















    June 30,

    December 31,





    2008

    2007

















    ASSETS







    Current assets:







    Cash and cash equivalents


    $ 54,974

    $ 49,875
    Accounts receivable, net



    286,990


    112,064
    Inventories, net



    235,790


    253,001
    Deferred taxes



    41,642


    42,219
    Income taxes receivable



    -


    9,232
    Other current assets


    33,308

    30,190
    Total current assets



    652,704


    496,581








    Property, plant and equipment, net



    134,604


    128,036 Intangible assets, net




    171,944


    173,045 Deferred taxes




    25,490


    18,885 Other assets



    42,950

    40,416





    $ 1,027,692

    $ 856,963








    LIABILITIES AND SHAREHOLDERS´ EQUITY





    Current liabilities:








    Accounts payable and accrued expenses

    $ 138,224

    $ 130,410
    Accrued employee compensation and benefits

    34,882


    44,245
    Accrued warranty expense



    13,342


    12,386
    Income taxes payable



    16,879


    -
    Credit facilities


    135,000

    36,507
    Total current liabilities



    338,327


    223,548








    Long-term liabilities




    64,366


    63,207








    Minority interest




    2,546


    1,978








    Shareholders´ equity



    622,453

    568,230





    $ 1,027,692

    $ 856,963 Callaway Golf Company Statements of Operations (In thousands, except per share data) (Unaudited)





















    Quarter Ended






    June 30,






    2008


    2007












    Net sales

    $ 366,029

    100 %
    $ 380,017

    100 % Cost of sales
    194,949
    53 %
    204,892
    54 % Gross profit

    171,080

    47 %

    175,125

    46 % Operating expenses:








    Selling

    80,461

    22 %

    80,910

    21 %
    General and administrative

    22,791

    6 %

    24,187

    6 %
    Research and development
    7,538
    2 %
    7,907
    2 % Total operating expenses

    110,790

    30 %

    113,004

    30 % Income from operations

    60,290

    16 %

    62,121

    16 % Other expense, net
    (2,600 )


    (1,891 )

    Income before income taxes

    57,690

    16 %

    60,230

    16 % Income tax provision
    20,583


    23,591

    Net income
    $ 37,107
    10 %
    $ 36,639
    10 %










    Earnings per common share:








    Basic

    $ 0.59



    $ 0.54



    Diluted
    $ 0.58



    $ 0.53


    Weighted-average shares outstanding:








    Basic


    63,180




    67,970



    Diluted

    63,941




    69,274













    Six Months Ended






    June 30,






    2008


    2007












    Net sales

    $ 732,481

    100 %
    $ 714,624

    100 % Cost of sales
    385,867
    53 %
    378,778
    53 % Gross profit

    346,614

    47 %

    335,846

    47 % Operating expenses:








    Selling


    160,622

    22 %

    156,201

    22 %
    General and administrative

    45,279

    6 %

    45,745

    6 %
    Research and development
    15,462
    2 %
    15,923
    2 % Total operating expenses

    221,363

    30 %

    217,869

    30 % Income from operations

    125,251

    17 %

    117,977

    17 % Other expense, net
    (1,905 )


    (3,229 )

    Income before income taxes

    123,346

    17 %

    114,748

    16 % Income tax provision
    46,573


    45,273

    Net income
    $ 76,773
    10 %
    $ 69,475
    10 %










    Earnings per common share:








    Basic

    $ 1.21



    $ 1.03



    Diluted
    $ 1.19



    $ 1.01


    Weighted-average shares outstanding:








    Basic


    63,538




    67,623



    Diluted

    64,392




    68,798


    Callaway Golf Company Consolidated Condensed Statements of Cash Flows (In thousands) (Unaudited)





















    Six Months






    June 30,






    2008
    2007 Cash flows from operating activities:





    Net income



    $ 76,773

    $ 69,475

    Adjustments to reconcile net income to net cash (used in) provided by operating activities:



    Depreciation and amortization


    19,284


    17,600


    Deferred taxes



    4,130


    5,348


    Non-cash compensation


    2,960


    6,527


    (Gain) loss on disposal of assets


    (438 )

    61


    Changes in assets and liabilities

    (150,755 )
    (66,208 )
    Net cash (used in) provided by operating activities
    (48,046 )
    32,803








    Cash flows from investing activities:





    Capital expenditures



    (24,213 )

    (18,439 )
    Proceeds from sale of capital assets
    15
    9
    Net cash used in investing activities
    (24,198 )
    (18,430 )








    Cash flows from financing activities:





    Issuance of Common Stock


    2,767


    42,108

    Dividends paid, net



    (4,526 )

    (4,757 )
    Acquisition of Treasury Stock


    (20,076 )

    (28,735 )
    Net proceeds from (payments on) line of credit

    98,441


    (24,606 )
    Other financing activities

    (34 )
    2,963
    Net cash provided by (used in) financing activities
    76,572
    (13,027 )








    Effect of exchange rate changes on cash and cash equivalents
    771
    689 Net increase in cash and cash equivalents

    5,099


    2,035
    Cash and cash equivalents at beginning of period
    49,875
    46,362 Cash and cash equivalents at end of period
    $ 54,974
    $ 48,397 Callaway Golf Company
    Consolidated Net Sales and Operating Segment Information
    (In thousands)
    (Unaudited)















































    Net Sales by Product Category





    Quarter Ended










    Six Months Ended









    June 30,
    Growth/(Decline)





    June 30,
    Growth/(Decline)





    2008

    2007(1)


    Dollars
    Percent





    2008

    2007(1)


    Dollars
    Percent
    Net sales:










    Net sales:












    Woods
    $ 85,992

    $ 113,196

    $ (27,204 )
    -24 %


    Woods


    $ 202,544

    $ 216,261

    $ (13,717 )
    -6 %

    Irons

    100,047


    97,036


    3,011

    3 %


    Irons



    196,543


    197,136


    (593 )
    0 %

    Putters

    32,934


    37,660


    (4,726 )
    -13 %


    Putters



    67,488


    66,743


    745

    1 %

    Golf balls

    74,235


    72,415


    1,820

    3 %


    Golf balls


    132,668


    125,963


    6,705

    5 %

    Accessories and other
    72,821

    59,710
    13,111
    22 %


    Accessories and other
    133,238

    108,521
    24,717
    23 %





    $ 366,029

    $ 380,017
    $ (13,988 )
    -4 %






    $ 732,481

    $ 714,624
    $ 17,857
    2 %




























    (1) Prior periods have been restated to reflect current period classification.
    Net Sales by Region





    Quarter Ended





    Six Months Ended







    June 30,

    Growth/(Decline)





    June 30,

    Growth/(Decline)





    2008 2007

    Dollars
    Percent





    2008 2007

    Dollars
    Percent
    Net sales:











    Net sales:













    United States
    $ 176,077

    $ 204,391

    $ (28,314 )
    -14 %


    United States

    $ 360,456

    $ 388,195

    $ (27,739 )
    -7 %

    Europe

    71,824


    70,284


    1,540

    2 %


    Europe



    137,914


    126,307


    11,607

    9 %

    Japan

    46,559


    33,847


    12,712

    38 %


    Japan



    99,899


    71,787


    28,112

    39 %

    Rest of Asia

    22,072


    25,645


    (3,573 )
    -14 %


    Rest of Asia


    48,533


    48,466


    67

    0 %

    Other foreign countries
    49,497

    45,850

    3,647
    8 %


    Other foreign countries
    85,679

    79,869

    5,810
    7 %





    $ 366,029

    $ 380,017

    $ (13,988 )
    -4 %






    $ 732,481

    $ 714,624