BabyUniverse Reports 2006 Results

Date : 04/02/2007 @ 9:44AM
Source : PR Newswire
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BabyUniverse Reports 2006 Results

JUPITER, Fla., April 2 /PRNewswire-FirstCall/ -- BabyUniverse, Inc. (NASDAQ:POSH) announced today its financial results for the year and quarter ended December 31, 2006.

BabyUniverse announced the following:

-- Net sales for 2006 totaled $35.5 million, compared to net sales of $23.7 million for 2005, an increase of 49.8%.

-- Net loss for 2006 was $3,343,700, or $0.62 per share, compared to net loss of $492,297, or $.013 per share, for 2005.

-- Net sales during the fourth quarter of 2006 totaled $8.7 million, compared to net sales of $8.2 million during the fourth quarter of 2005, an increase of 6.1%.

-- Net loss for the fourth quarter was $2,044,657 or $0.36 per share, compared to net income of $52,252 or $0.01 per share, for the comparable quarter last year.

Commenting on the quarter and the year, John C. Textor, Chairman and CEO of BabyUniverse, stated, "Our financial performance for the latter part of 2006 is greatly reflective of the difficulty of operating a business that was in many ways paralyzed by the variety of alternatives that were being considered in our transformative strategic process. While we are thrilled with the outcome of this process, and the value enhancement for our shareholders that we expect to result from the eToys merger, we certainly did not enjoy the short-term financial and operating impacts of such a process."

Specific factors related to the Company's strategic plans and merger activity that adversely affected the Company's year-end and fourth quarter financial results included the intentional suspension of a significant fulfillment-related cost savings initiative that required the execution of a long-term contract that would likely reduce the synergy opportunities with potential merger partners, capital constraints that reduced inventory-driven organic growth opportunities and high turnover and distraction of key management and operating personnel. The Company believes that certain of these factors are directly responsible for both higher operating expenses and an unexpectedly low gross profit margin of approximately 25% in the fourth quarter. The Company has subsequently remedied the impacts of these factors and has re-established its gross profit margin to more than 31% (unaudited) for each of January and February in 2007.

Regarding certain key areas of progress, Mr. Textor continued, "Notwithstanding our reported results, it is important to recognize that during the fourth quarter and subsequent weeks we made significant progress on a valuation-focused transformation of our business. The Company launched a meaningful content and new media property, BabyTV.com, in the final days of the fourth quarter. Already recognized as a compelling Internet property which combines elements of commerce and advertising through an integrated broadcast and social networking vehicle, we believe BabyTV.com is already positioned in 2007 to provide an attractive overall return on the investments we made in that property in 2006."

In conclusion, Mr. Textor commented on the Company's plans for 2007, "At this time, we remain focused on the completion of our announced merger with eToys. We are extremely excited about the potential valuation implications of this combination for our shareholders. We believe these valuation benefits will be realized not only through the market's assessment of the financials of the combined enterprise, but also through the strong leadership skills of our new partners as we pursue an attractively valued business model that combines eCommerce and new media."

The Company will host a conference call today, April 2, 2007, at 11:00 a.m. EST to discuss its 2006 financial results. Analysts, media representatives and the public are invited to participate by calling (800) 289-0572 (U.S. and Canada) or (913) 981-5543 (International) and referencing conference ID 7401289. An audio replay of this call will be available, following an 8-K filing which includes a transcript of the call as an exhibit, by dialing (888) 203-1112 (toll-free) or (719) 457-0820 (toll call) and referencing replay passcode 7401289. This conference call may contain forward-looking statements and other material information regarding BabyUniverse's financial and operating results.

The conference call will also be webcast live through the BabyUniverse Investor Relations website at http://investor.babyuniverse.com/events.cfm. A replay of the audio webcast will be available, following an 8-K filing which includes a transcript of the call as an exhibit, through the Investor Relations link on the BabyUniverse website, http://www.babyuniverse.com/, or directly at http://investor.babyuniverse.com/events.cfm.

About BabyUniverse, Inc.

BabyUniverse, Inc. (NASDAQ:POSH) is a leading Internet content, commerce and new media company in the pregnancy, baby and toddler marketplace. Through its Web sites, BabyUniverse.com and DreamtimeBaby.com, the company is a leading online retailer of brand-name baby, toddler and maternity products in the United States. Through its Web sites PoshTots.com and PoshLiving.com, the company has extended its offerings in the baby and toddler market as a leading online provider of luxury furnishings to the country's most affluent female consumers. Through BabyTV.com, PoshCravings.com and ePregnancy.com, BabyUniverse has also established a recognized platform for the delivery of content and new media resources to a national audience of expectant parents. BabyUniverse is pursuing a dual strategy of organic growth and acquisition growth that is designed to establish BabyUniverse as the leader in the online baby marketplace. Beyond the baby segment, the company intends to leverage its growing platform to acquire other female-oriented content, commerce and new media companies. The overall objective of BabyUniverse is to establish a market-leading content, commerce and new media business focused on the high- growth female marketplace.

Additional Information About the Merger with eToys Direct, Inc. and Where to Find It

This document does not constitute an offer of any securities for sale. The proposed transaction will be submitted to BabyUniverse's shareholders for their consideration. In connection with the proposed merger, BabyUniverse will file a registration statement, a proxy statement/prospectus and other materials with the SEC. WE URGE INVESTORS TO READ THE REGISTRATION STATEMENT AND THE PROXY STATEMENT/PROSPECTUS AND THESE OTHER MATERIALS CAREFULLY WHEN THEY BECOME AVAILABLE BECAUSE THEY WILL CONTAIN IMPORTANT INFORMATION ABOUT BABYUNIVERSE, ETOYS DIRECT, INC. AND THE PROPOSED MERGER. Investors can obtain more information about the proposed transaction by reviewing the Form 8-K filed by BabyUniverse in connection with the announcement of the transaction and any other documents filed with the SEC when they become available. Investors will be able to obtain free copies of the proxy statement/prospectus (when available) as well as other filed documents containing information about BabyUniverse at http://www.sec.gov/, the SEC's Web site. Free copies of BabyUniverse's SEC filings are also available on BabyUniverse's Web site at http://www.babyuniverse.com/.

Participants in the Solicitation

BabyUniverse and its executive officers and directors may be deemed, under SEC rules, to be participants in the solicitation of proxies from BabyUniverse's shareholders with respect to the proposed merger. Information regarding the officers and directors of BabyUniverse is included in its Annual Report on Form 10-K for the year ended December 31, 2006 filed with the SEC on April 2, 2007. More detailed information regarding the identity of potential participants, and their direct or indirect interests, by securities holdings or otherwise, will be set forth in the proxy statement/prospectus and other materials to be filed with the SEC in connection with the proposed merger.

Special Note Regarding Forward-Looking Statements

This press release contains forward-looking statements that involve risks and uncertainties relating to future events or our future financial performance. These statements involve known and unknown risks, uncertainties and other factors that may cause the actual results to differ materially from those expressed or implied by such forward-looking statements. Factors that could cause or contribute to such differences include, but are not limited to, factors detailed in our Securities and Exchange Commission filings. You are advised to consult further disclosures we may make on related subjects in our future filings with the Securities and Exchange Commission.

In some cases, you can identify forward-looking statements by terminology such as "may," "could," "should," "expect," "plan," "intend," "anticipate," "believe," "estimate," "predict," "potential" or "continue," the negative of such terms or other comparable terminology. These statements are only predictions. Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements.

BabyUniverse, Inc. and Subsidiaries Consolidated Balance Sheets

December 31, December 31, 2006 2005

Assets Cash $3,473,278 $9,925,806 Accounts Receivable 732,186 788,405 Inventory, Net 2,048,485 1,237,659 Prepaid Expenses 331,457 275,532 Total Current Assets 6,585,406 12,227,402

Fixed Assets - Net 1,936,740 666,793 Intangible Assets - Net 2,811,627 176,972 Deposits 137,760 45,644 Goodwill 18,832,041 6,620,057 Total Assets $30,303,574 $19,736,868

Liabilities and Stockholders' Equity (Deficit) Accounts Payable $4,664,107 $2,621,424 Accrued Expenses 501,704 519,613 Gift Certificate Liability 115,192 69,188 Note And Capital Lease Payable - Current Portion 561,090 3,300 Deferred Revenue 787,758 358,064 Total Current Liabilities 6,629,851 3,571,589

Deferred Rent 189,542 15,543 Note And Capital Lease Payable - Long Term Portion 5,777,841 4,761 Total Liabilities 12,597,234 3,591,893

Stockholders' Equity Preferred Stock, $.001 par value, 10,000,000

shares authorized, no shares issued - - -

Common Stock, $.001 par value, 50,000,000 5,686 5,125 shares authorized, 5,686,470 and 5,125,203 shares issued and outstanding at December 31, 2006 and 2005, respectively Additional Paid in Capital 23,943,189 19,592,369 Unearned Compensation - (553,684) Accumulated Deficit (6,242,535) (2,898,835) Total Stockholders' Equity (Deficit) 17,706,340 16,144,975

Total Liabilities and Stockholders' Equity (Deficit) $30,303,574 $19,736,868

BabyUniverse, Inc. and Subsidiaries Consolidated Statements of Operations

Quarter Ended December 31, Year Ended December 31, 2006 2005 2006 2005

Gross sales $9,178,736 $8,390,007 $37,757,600 $24,512,026 Less - discounts & (497,469) (220,402) (2,207,902) (809,571) returns Net sales 8,681,267 8,169,605 35,549,698 23,702,455

Cost of goods sold 6,504,659 5,712,611 25,389,702 17,417,416

Gross profit 2,176,608 2,456,994 10,159,996 6,285,039

Operating expenses: Advertising 1,404,257 1,189,948 4,652,486 3,491,656 Salaries and 1,232,500 494,942 3,933,441 1,526,794 benefits Share based compensation 42,600 65.842 232,048 65,842 Technology 89,967 126,304 269,254 196,151 Restructuring 31,612 - 538,019 - General and administrative 1,239,720 748,450 4,926,136 1,646,716 Total operating expenses 4,040,156 2,470,653 14,551,384 6,927,159

Operating income (loss)(1,863,548) (13,659) (4,391,388) (642,120)

Other income (expense): Interest income 24,063 94,185 155,701 178,676 Interest expense (205,172) (274) (608,013) (853) Gain on early extinguishment of debt - - 1,500,000 -

Income (loss) before provision for income taxes (2,044,657) 80,252 (3,343,700) (464,297)

Provision for income taxes - 28,000 - 28,000

Net income (loss) ($2,044,657) $52,252($3,343,700) ($492,297)

Earnings (loss) per common share: Basic ($0.36) $0.01 ($0.62) ($0.13) Diluted ($0.36) $0.01 ($0.62) ($0.13)

Weighted average common shares outstanding: Basic 5,686,470 5,076,480 5,419,872 3,667,913 Diluted 6,348,800 5,536,590 6,106,369 4,142,075

BabyUniverse, Inc. and Subsidiaries Consolidated Statements of Cash Flows

Year to Date Ended December 31, Operating activities: 2006 2005

Net income (loss) ($3,343,700) ($492,297)

Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities: Depreciation and amortization 596,770 110,750 Share-based compensation 232,048 65,842 Gain on early extinguishment of debt (1,500,000) - Amortization of prepaid finance costs 132,616 8,061

Changes in operating assets and liabilities: (Increase) decrease in accounts receivable 43,892 (160,362) (Increase) in inventory (704,710) (630,279) (Increase) in prepaid expenses (55,925) (170,920) (Increase) in deposits (88,587) (27,918) Increase in accounts payable 1,997,224 838,578 Increase (decrease) in accrued expenses (181,859) 454,501 Increase in gift certificate liability 15,550 14,254 (Decrease) in deferred revenue (264,989) (48,065) Increase in deferred rent 173,999 15,543

Net cash provided by (used in) operating activities: (2,947,671) (22,312)

Investing activities:

Purchase of fixed assets (1,572,776) (509,070) Cash paid in acquisition, net of cash received (6,017,419) (6,623,443) Purchase of intangible assets (184,257) - Cash received from purchase price adjustment 300,000 -

Net cash used in investing activities: (7,474,452) (7,132,513)

Financing activities: Proceeds from exercise of options - 202,098 Proceeds from exercise of warrants - 1,321 Proceeds from (costs associated with) initial public offering of common stock, net (14,742) 16,343,101 Repayment of employee loans - (79,124) Repayment of note for Posh Tots purchase (4,500,000) - Proceeds from Hercules Technology financing 5,000,000 - Cost of Hercules Technology financing (473,463) - Proceeds from Lydian Bank financing, net 1,974,050 - Proceeds from issuance of common stock, net 1,989,744 -

Net cash provided by financing activities: 3,969,595 16,467,396

Net (decrease) increase in cash (6,452,528) 9,312,571 Beginning cash 9,925,806 613,235

Ending cash $3,473,278 $9,925,806

DATASOURCE: BabyUniverse, Inc.

CONTACT: Company Contact, Georgianne Brown of BabyUniverse,

+1-561-277-6405, ; or Investor Contact, John

Baldissera of BPC Financial Marketing, +1-800-368-1217, for BabyUniverse,

Inc.

Web site: http://www.babyuniverse.com/

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