HomeMy WebLinkAbout2006-26150 ResoRESOLUTION NO. 2006-26150
A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF
THE CITY OF MIAMI BEACH, FLORIDA, WAIVING BY 5/7TH
VOTE, THE COMPETITIVE BIDDING PROCESS, FINDING SUCH
WAIVER TO BE IN THE CITY'S BEST INTEREST, AND
APPROVING A THREE YEAR SPONSORSHIP AGREEMENT
BETWEEN THE CITY OF MIAMI BEACH AND PHILLIPS -VAN
HEUSEN CORPORATION (IZOD).
WHEREAS, the City of Miami Beach was approached by representatives of
Phillips -Van Heusen Corporation to discuss an opportunity to enter into a Sponsorship
Agreement with the City of Miami Beach for the provision of lifeguard uniforms through
their subsidiary Company, IZOD; and
WHEREAS, during discussions with Phillips -Van Heusen, the Company also
agreed to provide free uniform items for the Fire Department, as well as the Miami
Beach golf course staff; and
WHEREAS, in addition to free uniform items which otherwise would have been
purchased by the City, the City will also benefit from positive national exposure
associated with IZOD advertising; and
WHEREAS, the terms and conditions of the Phillip -Van Heusen sponsorship
have been reduced to a written agreement; and
WHEREAS, after review, the members of the City Commission find that the
Sponsorship Agreement is beneficial to the City of Miami Beach and in the City's best
interest and therefore agree that a waiver of competitive bidding for such Sponsorship
Agreement by the members of the City Commission is appropriate.
NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND THE
CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that the Mayor and
City Commission hereby waive by 5/7th vote, the competitive bidding process, finding
such waiver to be in the City's best interest, and approving a three (3) year Sponsorship
Agreement between the City of Miami Beach and Phillips -Van Heusen Corporation
(IZOD).
PASSED and ADOPTED this 8th day of March
anacta,.
, 2006.
Matti Herrera Bower
CITY CLERK
Robert Parcher
FAcmgaALL11308\SponsorshipAgreementPhillips-VanHeuseniZODReso3-8-06.doc
APPROVED AS TO
FORM & LA'4GUAGE
& FOR I CUT ON
1)110?
COMMISSION ITEM SUMMARY
Condensed Title:
IA Resolution waiving the competitive bidding process and approving a three year Sponsorship Agreement
between the City of Miami Beach and Phillips -Van Heusen Corporation (IZOD).
Key Intended Outcome Supported:
IEnsure expenditure trends are sustainable over the long term.
Issue:
Shall the City Commission approve a three year Sponsorship Agreement between the City of Miami Beach
and Phillips -Van Heusen Corporation (IZOD)?
•
Item Summary/Recommendation:
In early 2002, representatives of Phillips -Van Heusen Corporation approached the City of Miami Beach to
explore the opportunity to enter into a Sponsorship Agreement with the City for the provision of lifeguard
uniforms through their subsidiary company, IZOD. Phillips -Van Heusen Corporation (PVH) had recently
completed a Sponsorship Agreement for lifeguard clothing with the Los Angeles County Fire Department
(Home department of the Los Angeles County Ocean Rescue) and wished to secure a visible east coast
community for a similar sponsorship arrangement.
The Sponsorship Agreement between the City and PVH generally provides that in exchange for advertising
and promotional considerations associated with the City of Miami Beach name, Phillips -Van Heusen will
provide a variety of uniform items at no cost to the City of Miami Beach. The clothing items are pattemed
after those already provided to Los Angeles County for our Ocean Rescue personnel and Pool Guards.
These items are provided to the City through the PVH subsidiary, IZOD. The items are a high quality
sportswear product line referred to a PerformX. The Agreement also incorporates the provision of uniform
items at no cost for the Fire Department and Miami Beach Golf Course staff. IZOD will also be the provider
of these uniform items.
The Sponsorship Agreement with PVH (IZOD) is beneficial to the City by virtue of the supply of a number of
high quality uniform items at no cost and the ability to purchase other items at lesser than market cost. The
City will also benefit from a positive exposure in national advertising. Adequate review and approvals are
retained to assure the proper use andpromotion of the City's name and logo. PVH expected to benefit from
the Agreement by virtue of improved sales from their promotions.
Approval of the Sponsorship Agreement is recommended.
Advisory Board Recommendation:
N/A
Financial Information:
Source of
Funds:
OBPI
Financial Impact Summary:
City Clerk's Office Legislative Tracking:
1 Robert C. Middaugh
Sign -Offs:
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MIAMIBEACH
213
AGENDA ITEM C 7 T
DATE 34-O&
m MIAMIBEACH
City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florida 33139, www.miamibeachH.gov
COMMISSION MEMORANDUM
TO: Mayor David Dermer and Members of the City Commission
FROM: Jorge M. Gonzalez, City Manager
DATE: March 8, 2006
SUBJECT: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF
MIAMI BEACH, FLORIDA, WAIVING BY 517TH VOTE, THE COMPETITIVE
BIDDING PROCESS, FINDING SUCH WAIVER TO BE IN THE CITY'S BEST
INTEREST, AND APPROVING ATHREE YEAR SPONSORSHIP AGREEMENT
BETWEEN THE CITY OF MIAMI BEACH AND PHILLIPS VAN HEUSEN
CORPORATION (IZOD).
ADMINISTRATION RECOMMENDATION
Adopt the Resolution.
BACKGROUND
In early 2002, representatives of Phillips -Van Heusen Corporation approached the City of
Miami Beach to explore the opportunity to enter into a Sponsorship Agreement with the City
for the provision of lifeguard uniforms through their subsidiary company, IZOD. Phillips -Van
Heusen Corporation (PVH) had recently completed a Sponsorship Agreement for lifeguard
clothing with the Los Angeles County Fire Department (Home department of the Los
Angeles County Ocean Rescue) and wished to secure a visible east coast community for a
similar sponsorship arrangement.
In order to determine the interest in a Sponsorship Agreement and to determine the
philosophic compatibility, a meeting with senior City staff, as well as the President and Vice
President and Marketing Director of PVH took place.
This early meeting between the City and PVH was essentially an interview process in which
each of the parties discussed their respective missions, ethical philosophy and the image
that each wished to portray. As a result of this meeting it was determined that PVH and the
City of Miami Beach had the opportunity for a compatible relationship in a Sponsorship
Agreement and that there was not any conflict or ethical issues associated with such an
Agreement. The image each entity wished to portray was one of a healthy, wholesome and
upbeat identity.
In fairly short order, City and PVH representatives worked out the key terms of a
Sponsorship Agreement. The initial focus and key issue was the provision of an extensive
set of uniforms for the Ocean Rescue Division of the City of Miami Beach. With the passage
of time, the agreement has changed slightly and has been enhanced to the version
presented for Commission action. One change that needed to be addressed was the
movement of Ocean Rescue from the Parks Department into the Fire Department.
214
An important part of the Agreement conversations involved CWA, which is the Union which
represents the lifeguards. The Labor Agreement with the lifeguards had specific provisions
relative to the number of uniform items and nature of those items to be provided by the City.
As the City proposal would significantly expand the number of uniform items provided, an
increase from six items to twenty-four items, it also changed the material from which the
items are made. The Union approval of the uniform items and materials was solicited.
Unfortunately, this issue was caught up in the larger impasse on the Labor Agreement
between CWA and the City.
Conversation with PVH continued over the years to assure them of continued interest in an
Agreement upon the resolution of the issues with the lifeguard union. The PVH
representatives were both very understanding and patient over this extended time period.
With the recent Commission and CWA approval of contract language relative to uniforms, it
is now possible for the City to proceed with the Sponsorship Agreement and present such
Agreement for City Commission approval.
The determination to enter into a Sponsorship Agreement with PVH Corporation started with
the compatibility of mission, ethical practices and image, and advanced because of mutual
benefit to the City and PVH. PVH Corporation is a large multi -national corporation that is
one of the largest clothing manufacturers in the world. PVH sees benefit in an association
with Miami Beach, while the City would receive quality employee uniforms, a potential
revenue stream and positive national advertising exposure. The PVH Annual Corporate
Report is attached which indicates the scope of the PVH business.
Aareement Terms
The Sponsorship Agreement between the City and PVH generally provides that in exchange
for advertising and promotional considerations associated with the City of Miami Beach
Ocean Rescue name, Phillips -Van Heusen will provide a variety of uniform items at no cost
to the City of Miami Beach. The clothing items are patterned after those already provided to
Los Angeles County for our Ocean Rescue personnel and Pool Guards. These items are
provided to the City through the PVH subsidiary, IZOD. The items are a high quality
sportswear product line referred to a PerformX. The Agreement also incorporates the
provision of uniform items at no cost for the Fire Department and Miami Beach Golf Club
staff. IZOD will also be the provider of these uniform items. Specific provisions of the
Sponsorship Agreement are as follows:
• Term — The Agreement is for an initial term of three (3) years renewable upon
mutual agreement of the parties for two additional three (3) year terms.
• Donated Uniforms — The City will receive uniforms for the Ocean Rescue and Pool
Lifeguards, the Fire Department and Miami Beach Golf Club employees as follows:
Ocean Rescue and Pool Guards —135 sets of uniforms each set consisting of:
Polo Shirt 2
Combination of long and short sleeve T-shirts 6
Warm-up Jacket 1
Warm-up Pant 1
Combination of Water or Board Shorts (individual choice) 6
Fleece line (mid -weight) Jacket 1
Fleece Pullover with zipper 1
Competition Swim Suit (male or female) 3
Hat (Baseball or floppy) 3
TOTAL PIECES PER SET 24
2
215
In the first of each three (3) year Agreement, 100 fleece lined wind and water
resistant jackets are to be provided.
Fire Department — 200 sets of uniforms as follows:
Polo Shirts 4
Cargo Style Pant 4
TOTAL PIECES PER SET 8
Miami Beach Golf Club Employees— 35 sets of uniforms as follows:
Polo Shirt 5
Cargo Style Pant or Short 5
Golf Windbreaker Jacket 1
TOTAL PIECES PER SET 11
Each of the uniform sets defined above for the Ocean Rescue Lifeguards and Pool Guards,
the Fire Department and the Golf Course employees are issued in the above amount
annually.
• The retail value of the various uniform items is estimated at $240,000.00. As many
of these items are new uniform pieces, this is not a direct savings to the City.
• At the beginning of each three (3) year contract term Phillips -Van Heusen will
provide to the City of Miami Beach $15,000.00 to be applied to a new replacement
Lifeguard Tower at the City's discretion and an agreed upon location.
• The City has the right to purchase uniform items for any other City employee at 8%
over the cost of Phillips -Van Heusen to produce the specific clothing item. The City
also reserves a right to buy an unlimited quantity of clothing items for resale to the
general public at Phillips Van Heusen's production cost plus 20%.
The pricing advantage to the City in this Agreement provision is that typically a
clothing item is marked up by a manufacturer 40% to 50%. If the City elects to
purchase uniform items from IZOD for other departments there should be a cost
saving or quality enhancement available for the City. In the event the City
determines to buy and resell clothing items there should be a small revenue stream
available to the City for this purpose.
• In consideration of the items available to the City, Phillips -Van Heusen (IZOD)
receives the right to:
Promote and advertise itself as the official outfitter of the Ocean Rescue
Division of the City of Miami Beach. Have the IZOD Corporate Logo
displayed on all donated uniform items as agreed upon by the City in design
of those items. The ability to use the lifeguard logo in the sale of or
promotion of items to the general public. The right to publicize the
Sponsorship arrangement with prior review and approval reserved for the
City.
The right to apply for (4) four Special Events Permits in which they are the
principal sponsor, waiving the City's $2,500.00 application fee. All other
3
216
costs associated with the event are the responsibility of the sponsor as with
any other Special Event.
- Twenty rounds of golf at the Miami Beach Golf Club or other City owned and
operated golf course.
CONCLUSION
The Sponsorship Agreement with PVH (IZOD) is beneficial to the City by virtue of the supply
of a number of high quality uniform items at no cost and the ability to purchase other items at
lesser than market cost. The City will also benefit from a positive exposure in national
advertising. Adequate review and approvals are retained to assure the proper use and
promotion of the City's name and logo. PVH expected to benefit from the Agreement by
virtue of improved sales from their promotions.
The business points of the Agreement have been negotiated and are represented in the
attached Agreement. Some edits to clarify points without changing the substance are still
anticipated. It is recommended that the Agreement be approved in substantially the form
attached subject to final review and approval of the City Attorney's office.
JMG\RCM1sam
F:\cmgr\.$ALL160BBSponsorshIpAgeementPhIliips-Van Heusencommemo.doc
Attachments
4
217
LETTER TO SHAREI--
OLDERS
As vvio gathered our fhoiif.iiihts to restruCk noire ikon eyei.
great herito-:::;e ohci.ac)teatial ore, privile,geclfit) 1! is. on. institution
o ancii powcii-folItu that affords fp.-...c.ii(.)rft:t.i,,ty to its ompioye:oi.;.,
ri.itti(jviaes its i,-.ustoraars quality nroclucts, itzi portneirs.aarl t:Thorcwnh :qf; th*•
and ;11Ve:.0C)f.bose. Af3 c,i)rrip(iny's.irierfortri,.71rict.e
for tile future, we. ore: vet,/ Droad of. what hove tione ir) year:: stabiliz.o.
tci\lit(tlize :Jed (dtovi, our i:orapcici.
Bruce J. Klatskr
C.I:a".n;,un or•.# Chief Executive taflice,
Mark Weber
eeideni and Chi. Operatl.nu Officer
PHILLI"S-VAt! I -I LIS
t4 (LOKI' OkATIC/N tetter to Shareholders
2004: A Year Of Progress
Throughout 2004, we were especially glad to see our legacy
businesses — the three core components of our business before the
Calvin Klein acquisition — doing so well.
Our Dress Shirt Group, for example, remains the clear market
leader. In 2004, we enhanced our status as the world's largest dress
shirt company, culminating in our second consecutive year in which
we achieved record profitability in this business. At the same time,
the Sportswear Group fulfilled its promise of serving as a significant
contributor to our growth. Our Retail Group is successfully turning
a corner. Rationalized in size and structure, it is now an important
complement to our branded marketing efforts.
Even as these core components of PVH thrived in recent years, we
have seen the Calvin Klein acquisition materially transform our company.
As we expand the products available under this outstanding brand,
it became obvious that it may offer even more growth opportunity than
we had originally believed. It has literally changed the financial model
of our company, with its substantial royalty stream improving our
operating margins.
As we posted these strong performances from our various divisions,
a less visible change has token place behind the scenes in the realm
of infrastructure. Our distribution, information technology, human
resources, sourcing and financial capabilities have grown significantly,
producing support resources and capacity that will afford us the
opportunity to add businesses and product extensions in the years
ahead, both within our existing brands and through acquisitions.
Most importantly, we have done all this while staying true to our core
values of involvement in the community, diversity, associate development
and fairness in the workplace. All our divisions have demonstrated a
commitment to making a positive difference wherever they operate.
.5 Lstler to Sborehoidara rHILLIPS•'v:.M HEUSfr1 C CkrOgAT1cr'
Dress Shirts: Leadership
For a business that is supposed to be "slow growth,' we saw
a good deal of activity, as we posted another record year in
2004 in our Dress Shirt Group. We maintained our leadership,
with Van Heusen again the number one brand in America
and Geoffrey Beene again the number one designer brand.
The year was highlighted by several major brand launches:
BCBG Max Azrio, BCBG Attitude, CHAPS, MICHAEL Michael
Kors and Sean John. The Introductions not only contributed
to profitability in the year just dosed, they offer substantial
additional opportunity for the future.
Sportswear: Innovation
The Sportswear Group exceeded our expectations in 2004,
as the IZOD brand continued to garner more retail square
footage. Today, IZOD is presented as a related separates
concept in most department store groups. Pants, jeanswear
and golf apparel provided the fuel to drive this growth.
On the main floor of deportment stores, Van Heusen
sportswear has become a true cornerstone, At the same time,
ARROW has continued to exceed plan and provides us with
a considerable presence in the mid -tier channel.
Of extraordinary consequence was the success our
sportswear team had with the launch of Calvin Klein men's
better sportswear in the department store channel. Their
execution and results exceeded our expectations.
Calvin Klein: Preeminence
At Calvin Klein, brand performance continues to exceed
expectations. Historic partnerships in such areas as fragrance,
jeans and underwear concluded a wonderfully successful year.
Increased brand presence was a major highlight, as the men's
and women's better sportswear launches had their effect,
benefiting the profile and prestige of all Calvin Klein products.
Three notable initiatives that began in 2003 bore fruit in
2004. First, the addition of eleven freestanding ck Colvin Klein
'bridge" sportswear stores in southeast Asia performed very
well. Restructuring of the Colvin Klein operation in Japan by our
partner Onward Kashiyama resulted in a much stronger jeans
and sportswear presence. The re -launch of Calvin Klein Jeans in
Europe with our partners, the Fratini Group, met with great success.
The new partnerships we forged in 2004 for the U.S. — for
men's and women's shoes, accessories and bridge sportswear —
should start to benefit us as 2005 draws to a close and in 2006.
Strategic Initiatives: Fundamentals
While not large in terms of purchase price ($70 million), the
acquisition of the ARROW brand hod great significance for those
of us with some tenure at the company. Over the years, ARROW
has been a great brand with a long, well-established history
in the apparel industry. We hod achieved great success under
our license agreement marketing dress shirts and sportswear
in the United States and the ARROW brand performed beyond
riILLIrs•VAIJ CL'krOkATI71, Lor
expectations. As a result, we became convinced of its global
strength and the desirability of controlling its marketing
worldwide. With the ARROW brand acquisition, we have the
opportunity to build the business and global royalties associated
with it, increasing market share and deriving profits from It for.
yeors to come.
Our historic retail businesses (Von Heusen, Bass, IZOD, and
Geoffrey Beene) continued their evolution into an important
complement to our branded marketing efforts. The Retail Group
exited aging, unproductive outlet centers, and delivered their
revenue and profit pion for the year. Importantly, our plan
to open Colvin Klein stores in premieroutlet centers is being
executed and meeting with strong success.
Our various logistics groups continued to enhance their
productivity and capabilities, affording us a plotform to increase.
the efficiency with which we deliver our product to consumers,
while at the same time providing us with an infrastructure that
will enable us to pursue acquisitions of consequence.
The Financial Group did an outstanding lob in many areas.
It successfully refinanced $1.50 million of debt, reducing the
interest rate from 9 1/2 to 71/8 percent, and also renegotiated
our $325 million credit agreement, increasing our flexibility,
reducing borrowing costs and extending its moturity to
December 2009. It also performed well In leading our company
to address the requirements of the new Sabgnes-Oxley
regulations with its rigorous, new procedures and formalities that
affect every U.S. public company.
tor .1* 5haroholdor, 7
Corporate principles: Commitment
Finally, we continued to follow our guiding principle of
maintaining our focus on being o positive force in society.
Internally, we concentrated on improving our training capabilities,
in one case partnering with the state of New Jersey to further
develop and enhonce the skills of our associates at our
administrative center in Bridgewater. We boosted our internal
communications systems, focilitating outreach to all associates
via a new Intranetsite called "The Thread." We acted upon our
longstanding commitment to diverse workforce by continuing
our relationship with the Inroads intern program and by forming
o new partnership with the Black Retail Action Group. Both are
designed to broaden the pool of candidates available to us as
we work to enhance our workforce.
Management Is not alone in living up to, the principles we
espouse. The enthusiasm of our associates continues to impress
us at every turn. We rely on our employees to identify opportunities
to serve our communities. Some of the most notable activities
Included our involvement with Safe Horizon, which works to
reduce and prevent domestic violence; Orphan Foundation
of Americo; and the Special Olympics. Our associates were
also the foundation of the work we did with community food
kitchens; they were behind our Adopt -o -Soldier program; and
they led the way in our tsunami relief efforts.
In today's global economy, we in the apparel industry find
ourselves active in production and sourcing around the world.
Of course, the necessity for such a globol presence is not
;'f Lerier to Shareholder-, YMILIIP:.V:\N HEUSEN coF rOI'ATION
unique to our industry. Indeed, it is common in many labor-
intensive fields and con be a major force for good in developing
economies. At PVH, we believe that with our involvement in
overseas manufacturing comes a responsibility to ensure that
all our products are produced in safe and healthful work
environments, with respect end fairness to all workers. We are
proud to be a charter member of the Fair labor Association,
underscoring our obsolute commitment to monitoring the
conditions in which our products are manufactured and to
ensure that workplace abuses are remedied when abuses occur.
Under our Critical Engagement and Impoct Program (CEIP),
aggressive monitoring of all facilities is combined with.
engagement, education and remediation. We feel strongly that
the jobs we create represent an Important economic resource.
In our view, simply pulling out when abuses are encountered
is unfair io those who could benefit the most from correcting
the situation, the workers. In the CEIP approach, we discuss
problems with factory management, educate them as to why
corrections are necessary and assist in remediation within the
context of local culture. The result — for the company, local
management and the community — is a win-win.
Future Prospects: Opportunity
The last few years — 2004 Included — hove been tremendously
productive. And while we ore satisfied with the growing levels
of profitability achieved, we are even more excited by prospects
for the future. We ore well positioned for growth, with the
resources and capabilities for further expansion largely in place.
That we find ourselves in this position is a testament to the hard
work and energy of our associates, to the guidance and counsel
of our board of directors, to the support of our retail partners
and to the Inherent strength of our company. We appreciate
the confidence that our many stakeholders hove expressed in
our stewardship and are committed to continue moving our
company forward in 2005 and beyond.
Bruce Klntsky
Chairman and Chief Executive Officer
Mark Weber
President and Chief Operating Officer
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CORPORATE STRATEGY
At PVH, we design, source and market substantially all of our products on a brand -by -brand basis targeting distinct consumer
demographics and lifestyles. We market our brands at multiple price points and across multiple channels of distribution. This allows
us to provide products to a broad range of consumers, while minimizing competition among our brands and reducing our reliance
on any one demographic group, merchandise preference or distribution channel. Currently, our apparel products are distributed
through more than 10,000 doors in notional and regional department, mid -tier deportment, mass market, specialty and independent
stores in the United States. We also license our brands, where appropriate, to qualified business portners, domestically and around
the world. This enhances brand awareness and strength while increasing revenues and expanding operating margins,
Leveraged Infrastructure
We leverage our corporate central services to company divisions forpurposes of creating greater efficiency and consumer value.
Shared Services
Logistics including warehousing and distribution — global sourcing — information technology
advertising and marketing — human resources — human rights compliance
------------
Dress Shirt Group Sportswear Group PVH Licensing Calvin Klein
Product design and sales Product design and sates Licensing Licensing and product design
PVH Marketing
Advertising and marketing
CRK Advertising
Advertising and marketing
Product design and sales are within each division, by brand, to maintain close relationships with customers.
•
The PVH Brands
CalvinKlein
VANFIEusEN
IZOD
ARROW Owned Licensed
Bass
PHILLIP•VAN IVEUSEN CORPOEATIC/N Corporate Stralegy
GEOFFREY BEENE
KENNETH COLE
a e 21.71 N
BCBOMAXAZ R IA
BC130 11 ATTITUDE
MICHAEL
CHAPS
The brands identified above are registered trademarks of ours and our licensors.
Diverse Distribution
Our multiple brand, multiple chonnel, multiple price point strategy is designed to provide stability should
market trends shift. Strategically segmenting our brands ensures we reach the consumer at multiple price levels.
Collection stores
Specialty stores
Premier department stores
Department stores
Mid -tier department stores
Company stores
Discount stores
• ....Y -• - • -• • ,• .• -•
Distribution Channels
Colvin Klein Collection_,;_
ck Colvin Klein
CBGWSXAZeIA
Sean John /0
KennelhCole New York •ED
Colvin Klein /
MICHAEL Michael Kors
PCEG ATTITUDE
B., Kenneth Cole Reaction
Geoff/ay Beene •
izoo
e Boss
j/ CHAPS
Von Heasen
ARROW
Brond Pricing Strategy
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P HILllPS.VAN HEVSEN COIP,OkA11ON Financloi Review 75
RESULTS OF OPERATIONS
Operations Overview
We generate net sales from (1) the wholesale distribution of
men's dress shirts and sportswear, principally under the brand
names Van Heusen, IZOD, Geoffrey Beene, ARROW, Kenneth
Cole New York, Reaction Kenneth Cole, Calvin Klein, ck Calvin
Klein, BCBG Max AZ7io, BCBG Attitude, MICHAEL Mlchae! Kors,
CHAPS, Sean John and various private labels, and, through the
end of 2003, footwear under the Bass brand and (ii) the sale,
through approximately 700 company operated retail stores,
of apparel, footwear and accessories under the brand names
Van Heusen, IZOD, Geoffrey Beene, Bass and, beginning in
2003, Calvin Klein. Our stores operate in an outlet format,
except for three Calvin Klein image stores located in New York
City, Dallas and Paris selling men's and women's high-end
collection apparel and accessories, soft home furnishings and
tableware. We are introducing a line of dress shirts under the
Donald J. Trump Signature Collection brand in 2005.
We generate royalty and other revenues from fees for
licensing the use of our trademarks. Prior to 2003, royalty and
other revenues related principally to licensing the IZOD and Van
Heusen trademarks. In 2003, royalty and other revenues
increased significantly due to the acquisition of Calvin Klein.
Calvin Klein royalty and other revenues are derived under
licenses and other arrangements primarily for jeans, underwear,
fragrances, eyewear, watches, table top and soft home
furnishings. In December 2004, we acquired the companies
that own and license the ARROW trodemark, which will generate
additional royalty and other income In 2005.
Gross profit on total revenues is total revenues less cost
of goods sold. We Include as cost of goods sold costs of
production and procurement of product, including inbound
freight, inspection and internal transfer costs. Since there Is no
cost of goods sold associated with royalty and other revenues,
100% of such revenues are included in gross profit. Due to the
above factors, our gross profit may not be comparable to that
of other entities.
Selling, general and administrative expenses include all
operating expenses other than expenses included In cost of
goods sold. Salaries and related fringe benefits are the largest
component of selling, general and administrative expenses,
comprising 49% of such expenses in 2004. Rent and occupancy
for offices, warehouses and retail stores is the next largest
expense, comprising 21% of selling, general and administrative
expenses in 2004.
76 Flnanclol R.vi.w PHILLIPS -VAN He11,E11 COkPORATION
The following table summarizes our results of operations in 2004, 2003 and 2002;
Net Sales
Net sales in 2004 increased to $1,460.2 million from
$1,425.7 million in 2003 and $1,380.2 million in 2002. The
2004 net sales increase of $34.5 million over 2003 net soles
is due principally to the net effect of the items described below.
Net sales increases in 2004 include:
The addition of $88.0 million of net sales attributable
to the launch of our Calvin Klein men's better sportswear
line marketed to upscale specialty and department stores
commencing with the Fall 2004 season, as well as the
continued opening of Calvin Klein retail outlet stores
in premium outlet malls, which we begon to open in 2003.
We currently intend to have as many as 75 Calvin Klein
outlet stores by the end of 2007.
• The addition of $41.5 million attributable to growth in our
IZOD and ARROW wholesale sportswear businesses.
• The addition of $12.0 million attributoble to growth in our
wholesale dress shirt business, particularly from the launch
of five new labels: BCBG Max Azria, BCBG Attitude, MICHAEL
Michael Kors, Sean John and CHAPS.
Net sales decreases in 2004 include:
• The Toss of the net soles attributable to the wholesale
distribution of footwear, principally under the Bass brand,
which in 2003 was $63.2 million. The Bass wholesale
footwear business was transferred to a third party under
a license agreement.
• The loss of the net sales attributable to the wholesale
distribution of the Calvin Klein men's and women's
high-end collection apparel businesses, which businesses
were transferred to a third party under o license agreement.
The net sales of these businesses were $20.9 million in 2003.
• The loss of the net sales attributable to retail store closings,
an 0.8% sales decline in our retail stores open at least two
years and reduced wholesale sales of private label sportswear.
PHILLIPS -VAN H:454N COkPaRATIOIJ Financial Review
In 2003, the $45.5 million net sales increase over 2002
related principally to the Colvin Klein businesses acquired in that
year and significant sales increases in our branded wholesale
apparel business, offset, in part, by net sales decreases in our
retail stores related principally to a weak overall retail
environment, as sales in our retail stores open at least two yeors
declined 3.6%, and reduced wholesale sales of footwear and
private label sportswear.
Net sales in 2005 are expected to increase 6% - 8% due
principally to growth in Calvin Klein men's better sportswear,
which we began selling for the Fall 2004 season, and full year
sales for the BCBG Max Azria, BCBG Attitude, MICHAEL Michael
Kors, Sean John and CHAPS dress shirt brands which we began
selling in mid -to -late -2004 under license agreements and the
introduction in 2005 of a licensed line of Donald J. Trump
Signature Collection brand dress shirts.
Royalty and Other Revenues
The royalty and other revenues increases over the prior year
of $38.1 million and $131.3 million in 2004 and 2003,
respectively, are principally attributable to royalty and other
revenues of the Calvin Klein Licensing segment. We currently
expect that royalty and other revenues of the segment will
increase 6% - 8% in 2005, both as a result of growth in the
businesses of existing licensees, as well as royalties generated
by new license agreements. In addition, royalty and other
revenues of the Apparel and Related Products segment are
expected to increase significantly in 2005, principally as a result
of the royalties generated by the ARROW brand license
agreements acquired as part of our acquisition of the ARROW
tradename in December 2004.
Gross Profit on Total Revenues
The following table shows our revenue mix between net sales and royalty and other revenues, as well as our gross profit,
as a percentage of total revenues for 2004, 2003 and 2002:
The increases in the 2004 gross profit on total revenues
percentage compared with 2003, and the 2003 gross profit
on total revenues percentage compared with 2002, are due
principally to the increase in royalty and other revenues as
a percentage of total revenues. Since royalty and other revenues
do not corry a cost of sales, the gross profit percentage on such
revenues is 100.0%.
In addition to revenue mix, our gross profit percentage
improvement in 2004 was enhanced by (i) a stronger retail
environment for our outlet stores, which resulted in less
promotional selling, (ii) stronger sell-throughs of our product
in department stores, requiring less support under margin
allowance arrangements with many of our department and
specialty store customers and (iii) the exiting of the lower margin
Bass wholesale and Colvin Klein Collection businesses at the end
of 2003, as both businesses were transferred to third parties
under license agreements which went into effect at the beginning
of 2004.
We currently expect that royalty and other revenues will
continue to increase 05 a percentage of total revenues in 2005,
but at a slower rate than the 2004 increase. If this occurs, the
gross profit on total revenues percentage should increase 30
to 50 basis points in 2005.
%'s f;nuncio! Reriew P:IJ1:IP$-vfrI' HtU',5I4 CORPORATION
Selling, General and Administrative
(SG&A) Expenses
Our SG&A expenses as a percentage of total revenues are
as follows:
The increased 2003 SG&A expense as a percentoge of total
revenues compored with 2002 is principally related to two
factors:
• Revenues associated with the Calvin Klein Licensing segment,
which we acquired in 2003, are principally royalty and other
revenues which do not carry o cost of sales. Thus, all
operating expenses associated with the Calvin Klein Licensing
segment's royalty and other revenues are classified as SG&A
expenses, which increased our SG&A expense as a
percentage of total revenues.
In 2003, we incurred approximately $36.4 million of SG&A
expense associated with (i) the wholesale distribution of
Calvin Klein men's and women's high-end collection apparel
products and (ii) the costs of certain duplicative personnel
and facilities incurred during the integration of various Calvin
Klein logistical and back office functions. The 2003 year also
includes on $11.1 million charge for the impairment of
long-lived assets in certain of our retail outlet stores, and _ _..,
related severance and lease termination costs.
The 2004 SG&A expenses as a percentage of total revenues
of 37.9% remained relatively flat compared with 37.5% in 2003.
While the significant Calvin Klein integration and retail store
impairment costs did not recur in 2004, we incurred $12.6
million to exit the wholesale footwear business. In addition,
our advertising expenses, principally for Calvin Klein, increased
by $23.3 million in 2004.
The 2005 SG&A expenses as a percentage of total revenues
are currently expected to decrease 75 to 125 basis points as we
leverage the revenue increases noted above. Also, we do not
expect significant integration or other activity exit costs in 2005.
Gain on Sale of Investments
In 2004, we sold an investment in marketable securities for
a pre-tax gain of $0.7 million. In 2003, we sold our minority
interest in Gont Company A8 for $17.2 million, net of related
expenses, which resulted in a pre-tax gain of $3.5 million.
Interest Expense and Interest Income
The 2004 interest expense increase to $44.6 million
compared with $37.5 million in 2003 is due to a prepayment
penally of $7.3 million and the write-off of debt issuance costs
of $2.1 million in connection with the purchase and redemption
of our 91/2% senior subordinated notes due 2008 in February of
2004. These notes were purchased and redeemed with the net
proceeds of the issuonce on Februory 18, 2004 of 71/4% senior
unsecured notes. Excluding the effect of the prepayment penalty
and the write-off of debt issuance costs, 2004 interest expense
is below 2003 levels due to the realization of the benefits of the
lower interest rate of the 71/4% notes.
Interest expense of $37.5 million in 2003 increased by $13.6
million from $23.9 million in 2002 due to the acquisition of
Colvin Klein. The $401.6 million net cash purchase price was
funded by issuing $250.0 million of convertible redeemable
preferred stock with the balance being funded by use of our cash
and a term loan from the holders of the convertible redeemable
preferred stock. The term loon carried an interest rate of 10%
and had a principal amount of between $100.0 million and
$125.0 million from Februory 12, 2003 through May 5, 2003.
The term loan was repaid on May 5, 2003 with the proceeds
from our issuance of $150.0 million of 81/e% senior unsecured
notes due 2013. Amortization of fees associated with the 81/8%
senior unsecured notes also contributed to the increased interest
expense in 2003.
Income Taxes
Income tax expense as a percentage of pre-tax income was
as follows:
The decreased percentage for 2004 compared with 2003
relates principally to (i) higher pre-tax income, which causes state
and local franchise taxes that are not based on income to
become a lower percentage, (ii) non-deductible expenses included
in 2003 pre-tax income related to the sale of our minority interest
in Gant and (iii) a $3.0 million reduction in the valuation
allowance for state loss carryforwards. Excluding the effect of
the valuation allowance reduction, our income tax expense as
a percentage of pre-tax income in 2004 would hove been 36.1%.
The increased percentage for 2003 compared with 2002
relates principally to (i) lower pre-tax income, which causes state
and local franchise taxes that are not based on income to
e'1+1 S:.IP$-Yh N HE U 5 E t! CC k Pa RA1 I C) N Financial Ra ri•w
become o higher percentage and (ii) non-deductible expenses
included in pre-tax income, related to the sale of Gant.
We are currently undergoing examinations of our income tax
returns for multiple years by the Internal Revenue Service and
other tax authorities. We have reserves for exposures we believe
could result from these examinations. Any favorable or
unfavorable result as compared with our reserves will affect our
tax rate in the year it materializes. Excluding any such discrete
items, we currently anticipate our 2005 tax expense as a
percentage of pre-tax income will be approximately 37%.
LIQUIDITY AND CAPITAL RL -SOURCES
Our principal source of cash is from operations, and our
principal uses of cash are for capital spending, contingent
purchase price payments and dividends. In 2004, our cash flow
was also impacted by our acquisition of the ARROW trademark.
Operations
Cosh provided by operating activities in 2004 was $142.6
million, which significantly exceeded our net income of $58.6
million, principally as a result of depreciation and amortization,
tax benefits from the exercise of stock options and deferred taxes.
In 2005, we expect our cash provided by operating activities
to again exceed net income, but to a lesser extent due to
increases in working capital and on expected increase in income
tax payments due to exhausting certain net operating loss
carryforwards.
Capital Spending
Our capital spending in 2004 was 546.2 million. We currently
expect capital spending in 2005 to be in a range of $40 million
to 545 million, and decrease moderately thereafter, Our capital
spending is generally for information systems, warehouse and
office facilities and retail outlet stores, As such, we have no
long-term contractual commitments for capital spending.
Contingent Purchase Price Payments
In connection with our acquisition of Colvin Klein in 2003,
we are obligated to pay Mr. Klein contingent purchase price
payments through 2017 based on 1.15% of total worldwide net
sales of products bearing any of the Calvin Klein brands. Such
contingent purchase price payments are recorded as an addition
to goodwill and totaled $22.2 million in 2004. We currently
expect that such payments will be 524 million to $26 million
in 2005, and will continue to increase moderately thereafter.
Dividends
Our convertible redeemable preferred stock has a dividend
rate of 8.0% per annum, payable in cash. If we elect not to pay
a cash dividend for any quarter, then the convertible redeemable
preferred stock will be treated for purposes of the payment of
future dividends and upon conversion, redemption or liquidation
as if an in-kind dividend had been paid. We currently expect
to pay our preferred stock dividends in cash for the foreseeable
future. Based on the current preferred stock liquidation
preference of 5264.7 million, cash dividends are expected
to aggregate 521.1 million in 2005.
Our common stock currently pays an annual dividend of
$0.15 per share. Based on the number of common shares
outstanding at January 30, 2005 and our estimates of stock
option exercises, we project that cash dividends on our common
stock in 2005 will be $4.8 million to 55.0 million.
Cash Flow Summary
Our net cash outflow in 2004 was $8.4 million, which included
570.5 million used for the ARROW acquisition, Excluding this
purchase, our cash flow would have been a positive 561.6 million.
Our 2005 cash flow will be impacted by various other factors
in addition to those noted above. For example, the exercise
of stock options provided 524.8 million of cash in 2004. We
currently estimate that 2005 will include a similar amount. Also
in 2004, we made approximately 510.0 million of contributions
to our defined benefit pension plans. We currently do not expect
to make any material contributions to the plans in 2005.
We currently expect to generate 565 million to 575 million of
cash flow in 2005. There con be no assurance that this estimate
will prove to be accurate, or that unforeseen events, including
changes in our net income, working capital requirements or other
items, including acquisitions, could occur which could cause our
cash flow to vary.
Financing Arrangements
Our capital structure as of January 30, 2005 was as follows:
We believe this capital structure provides a secure base.
There are no maturities of our long-term debt until 2011.
eU Flnonclal Iterlew PHILLIPS -VAN NFIIiFN GC(POkATION
Our convertible redeemable preferred stock hos a conversion
price of $14.00 per share, and based on current market
conditions, and that redemption cannot be required until
November 2013, we believe the preferred stock will be
converted to common stock rather than redeemed.
For near-term liquidity, in addition to our cash balonce,
we have a $325.0 million secured revolving credit facility that
provides for revolving credit borrowings, as well as the issuance
of letters of credit. We may, at our option, borrow and repay
amounts up to a maximum of $325.0 million for revolving credit
borrowings and the issuance of letters of credit, with no sublimits.
Based on our working capital projections, we believe that our
borrowing capacity under this facility provides us with adequate
liquidity for our peak seasonal needs for the foreseeable future.
During 2004, we had no revolving credit borrowings under the
facility, and the maximum amount of letters of credit outstanding
was $186.3 million. As of January 30, 2005, we had $169.8
million outstanding letters of credit under this facility.
Given our capitol structure and our projections for future
profitability and cash flow, we believe we could obtain additional
financing, if necessary, for refinancing our long-term debt
or preferred stock, or, if opportunities present themselves,
future acquisitions.
Contractual Obligations
The following table summarizes, as of January 30, 2005, our contractual cosh obligations by future period:
Ft Includes store operating leases, which generally provide for payment of direct operating costs in addition to rent. These obligation
amounts include future minimum lease payments and exclude such direct operating costs.
(2) We currently anticipate that future payments required under our license agreements on an aggregate basis will exceed significantly the
contractual minimums shown in the table.
13) We have an unfunded supplemental defined benefit plan covering 23 executives under which the participants will receive
a predetermined amount during the 10 years following the attainment of age 65.
Also not included in the above table are contingent purchase
price payments we are obligated to pay Mr. Klein through 2017
based on 1.15% of total worldwide net soles of products bearing
any of the Calvin Klein brands. Such payments were $22.2
million in 2004.
Not included in the above table are payments of cash
dividends on our convertible redeemable preferred stock. If we
elect not to pay a cash dividend, then the convertible redeemable
preferred stock will be treated for purposes of the payment of
future dividends and upon conversion, redemption or liquidation
as if on in-kind dividend had been paid. We currently expect to
pay our preferred stock dividends in cash for the forseeable
future. Based on the current preferred stock liquidation
preference of $264.7 million, cash dividends are expected to
aggregate $21.1 million in each year. In addition, the preferred
stockholders can require the Company to redeem for cash all of
the then outstanding shares of convertible redeemable preferred
stock on or after November 1, 2013. Based on the conversion
price of $14.00 per share, we believe the preferred stock will
be converted to common stock rather than redeemed.
PNIt,IPS-VAN HEUSk Id CGI.POkATION Financial Review
Off -Balance Sheet Arrangements
We do not have any off-bolance sheet arrangements that
hove a material current effect, or that are reasonably likely to
have a material future effect, on our financial position, changes
In financial position, revenues or expenses, results of operations,
liquidity, capital expenditures or capitol resources.
MARKET RISK - INTEREST AND
EXCHANGE RATE SENSITIVITY
Financial instruments held by us include cash equivalents and
long-term debt. Based upon the amount of cosh equivalents held
at January 30, 2005 and the average net amount of cash
equivalents that we currently anticipate holding during 2005, we
believe that a change of 100 basis points in interest rotes would
not have o material effect on our financial position or results of
operations. Note 9, "Long -Term Debt" in the Notes to the
Consolidated Financial Statements outlines the principal
amounts, interest rates, fair values and other terms required to
evaluate the expected sensitivity of interest rate changes on the
fair value of our fixed rate long-term debt.
Substantially all of our sales and expenses are currently
denominated in United States dollars. However, certain of our
operations and license agreements, particularly in the Colvin
Klein Licensing segment, expose us to fluctuations in foreign
currency exchange rotes, primarily the rote of exchange of the
United States dollar against the Euro and the Yen. Exchange rate
fluctuations can cause the United States dollar equivalent of the
foreign currency cosh flows to vary. This exposure arises as o
result of (i) license agreements that require licensees to make
royalty and other payments to us based on the local currency in
which the licensees operate, with us bearing the risk of exchange
rate fluctuations and (ii) our retail and administrative operations
that require cash outflows in foreign currencies. To a certain
extent, there is a natural hedge of exchange rate changes in that
the foreign license agreements generally produce cash inflows
and the foreign retail and administrative operations generally
produce cash outflows. We may from time to time purchase
foreign currency forward exchange contracts to hedge against
changes in exchange rates. No forward exchange contracts were
held os of January 30, 2005. We believe that future exchange
rote changes will not hove a material effect on our financial
position or results of operations.
SEASONALITY
Our seasonality has changed significantly in the last two
years due to the Colvin Klein acquisition, and the ARROW
acquisition in December 2004 will further modify our seasonality
in 2005 by increasing royalty and other revenues, which tend
to be earned somewhat evenly throughout the year. The third
quarter has the highest level of royalty income. Our dress shirt
and sportswear wholesale businesses generate higher levels
of soles and income in the first and third quarters, os the selling
of spring and fall merchandise to our department store customers
occurs at higher levels as these selling seasons begin.
The aggregate effect of our seasonality is that our first and
third quarters hove the highest levels of sales and Income.
Revenues in the second and fourth quarters are relatively equal,
but earnings in the fourth quarter are lower from significant
holiday marketing costs as well as post -holiday promotional
selling and inventory clearance activity.
ACCOUNTING POLICY CHANGES
In December 2004, the Financial Accounting Standards Board
(FASB) issued Statement No. 123R, "Share -Based Payment,'
which is a revision of FASB Statement No. 123, Accounting for
Stock -Based Compensation" and supersedes APB Opinion No,
25, Accounting for Stock Issued to Employees" and FASB
Statement No. 148, Accounting for Stock -Based Compensation -
Tronsition and Disclosure." FASB Statement No. 123R requires
all share -based payments to employees, including grants of
employee stock options, to be recognized in the financial
statements based on their fair values, effective at the beginning
of the first interim or annual period beginning after June 15,
2005, which will be our third quarter of 2005. We are in the
process of determining the impact FASB Statement No. 123R
will have on our consolidated financial statements, which will
depend; In part, on the timing and amount of any future stock
option grants.
ACCOUNTING POLICIES INVOLVING
SIGNIFICANT ESTIMATES
Our financial statements are based on the selection and
application of significant accounting policies, which require
management to make significant estimates and assumptions,
We believe that the following ore the more critical judgmental
82 finonciol Review PHILLIPS -VAN HEUSEN CORPORATION
areas in the application of our accounting policies that currently
affect our financial position and results of operations:
Safes allowances and returns - We have arrangements with
many of our department and specialty store customers to support
their soles of our products. We establish accruals which, based
on a review of the individual customer arrangements and the
expected performance of our products in their stores, we believe
will be required to satisfy our sales allowance obligations.
We also establish accruals, which are partly based on historical
data, that we believe ore necessary to provide for inventory
returns. It is possible that the accrual estimates could vary from
actual results, which would require adjustment to the allowance
and returns accruals.
Inventories - Inventories related to our wholesale operations,
comprised principally of finished goods, ore stated at the lower
of cost or market. Inventories related to our retail operations,
comprised entirely of finished goods, are valued at the lower of
average cost or market using the retail inventory method. Under
the retail inventory method, the valuation of inventories at cost
is calculated by applying a cost -to -retail ratio to the retail value
inventories. Permanent and point of sale markdowns, when
taken, reduce both the retail and cost components of inventory
on hand so os to maintain the already established cost -to -retail
relationship. Based on a review of current business trends,
inventory agings and discontinued merchandise categories,
o further adjustment to inventory is recorded to reflect additional
markdowns which are estimated to be necessary to liquidate
existing clearance inventories and reduce inventories to the lower
of cost or market. We believe that all inventory writedowns
required at January 30, 2005 hove been recorded. If market
conditions were to change, it is possible that the required level
of inventory reserves would need to be adjusted.
Allowance for doubtful accounts - Accounts receivable as
shown on the consolidated balance sheets is net of an allowance
for doubtful accounts. An allowance for doubtful accounts is
determined through an analysis of the aging of accounts
receivable, assessments of collectibility based on historic trends,
the finoncial position of our customers and an evaluation of
economic conditions. Any significant changes to the above factors
could impact our financial position and results of operations.
income taxes As of January 30, 2005, we hove deferred
tax ossets of $61.9 million related to tax loss and credit
carryforwards which begin to expire principally in 2010.
Realization of these carryforwards is primarily dependent upon
the achievement of future taxable income. Bosed on the extended
expiration dotes and projections of future taxable income, we
have determined that realization of $55.8 million of these assets
is more likely than not. If future conditions require a change
in judgment as to realization, it is possible that material
adjustments to these deferred tax assets may be required.
Goodwill and other intangible assets - Goodwill and other
indefinitely lived intangible assets ore tested for impairment
based on fair value. An impairment Toss could have a material
adverse impact on our financial position and results of
operations. Performance of the goodwill impairment tests requires
significant judgments regarding the allocation of net assets to the
reporting unit level, which is the level at which the impairment
tests ore required. The determination of whether an impairment
exists also depends on, among other factors, the estimated fair
value of the reporting units, which itself depends in part on
market conditions.
Medical claims accrual - We self -insure a significant portion
of our employee medical costs. Based on trends and the number
of covered employees, we record estimates of medical claims
which have been incurred but not paid. If actual medical claims
varied significantly from these estimates, an adjustment to the
medical claims accrual would be required.
Pension benefits - Included in the calculations of expense
and liability for our pension plans are various assumptions,
including return on assets, discount rote and future compensation
increases. Based on these assumptions, and due in Targe part
to decreases in discount rates and the poor performance of U.S.
equity markets in 2001 and 2002, we have significant
unrecognized costs for our pension plans. Depending on future
asset performance and discount rates, such costs could be
required to be amortized in the future which could have a
material effect on future pension expense. We are currently
estimating that our 2005 pension expense will approximate
our 2004 pension expense.
Long-lived asset impairment - In each of the last two years,
we determined that the long-lived assets in various retail outlet
stores were not recoverable, which resulted in us recording
impairment charges. In order to calculate the impairment
charges, we estimated each store's undiscounted future cash
flows and the fair value of the related long-lived assets.
The undiscounted future cash flows for each store were estimated
using current sales trends and other assumptions. If different
assumptions had been used for future sales trends, the number
of impaired stores could have been significantly higher or lower.
Tan Yaor Financial Summery . :i Ii.L.1P;•' Ar; Ci,)NCO NATION
TEN YEAR FINANCIAL SUMMARY
$ 1,469,443.
171,985
1,641,428
1,51 1,549
129,879
42,857
28,407
$ 58,615
1.20
1.14
0.15 ;',
11.23
491,692
208,493
283,199
1,549,582
399,512
264,746
364,026
38.9%
3C.5%
2.4
31,1)7:;
I1) 2004 includes pre-tax charges of $9,374 related to debt extinguishment costs, pre-tax charges of $14,033 associated with the
closing of certain retail outlet stores and exiting the wholesale footwear business and relocating the Company's existing retail
footwear operations and a $3,016 fax benefit associated with the realization of certain state net operating loss carryforwards.
(2) 2003 includes pre-tax charges of $36,366 related to integration costs associated with the Company's acquisition of Calvin Klein, Inc.
and certain affiliated companies, pre-tax charges of $20,739 associated with the impairment and closing of certain retail outlet stores
and exiting the wholesale footwear business and relocating the Company's existing retail footwear operations and a pre-tax gain of
$3,496 resulting from the Company's sale of its minority interest in Gant. Calvin Klein integration costs consist of (a) the operating losses
of certain Calvin Klein businesses which the Company has closed or licensed, and associated costs in connection therewith and (b) the
costs of certain duplicative personnel and facilities incurred during the integration of various logistical and bock office functions.
rail t � IPS-cAr: M: U7[' Ii C OkYOkA7 SON T.n Y•or Financial Summary
TEN YEAR FINANCIAL SUMMARY
(3) 2001 includes pre-tax charges of $21,000 for restructuring and other expenses.
(4) 2000 and 1996 include 53 weeks of operations.
(5) 1997 includes pre-tax charges of $132,700 for restructuring and other expenses.
(6) 1995 includes pre-tax charges of $27,000 for restructuring and other expenses.
(7) Total capital equals interest-bearing debt, preferred stock and stockholders' equity.
(8). Net debtand net capital are total debt and total capital reduced by cash.