WestPoint Stevens Reports Second Quarter 2004 Results WEST POINT, Ga., Aug. 9 /PRNewswire-FirstCall/ -- WestPoint Stevens Inc. (OTC:WSPT) (BULLETIN BOARD: WSPT) ( http://www.westpointstevens.com/ ) today reported results for the second quarter ended June 30, 2004. The Company's net sales for the second quarter of 2004 increased 4.7% to $383.0 million compared with $365.7 million a year ago. Bed Product sales decreased 3% due to slower sales of bedding accessories, Bath Product sales increased 29% given WestPoint Stevens increased market share due to a competitor's liquidation, and Other (Mill Stores and International) sales decreased, primarily from a reduction in the Company's mill store sales as a result of restructuring initiatives that have reduced the total number of retail stores to 37 from 57 in the year ago period. Furthermore, one of the Company's foreign subsidiaries, WestPoint Stevens (Europe) Ltd., filed for bankruptcy in the United Kingdom in August of 2003 and is in the process of liquidating. WestPoint Stevens Stores' same-store sales increased 7% for the remaining stores in the second quarter of 2004 versus the year ago period. Net income for the second quarter of 2004 was a loss of $24.0 million or $0.48 per diluted share compared with a loss of $72.0 million or $1.44 per diluted share in 2003. Loss before taxes for the second quarter of 2004 was $33.1 million compared with a loss before taxes in 2003 of $106.8 million. Included in the second quarter of 2004 were $9.0 million in expenses related to the Company's restructuring initiatives, and $8.4 million in expenses related to the current bankruptcy proceedings compared with $16.6 million in expenses in the second quarter of 2003 related to WestPoint Stevens previously announced restructuring initiatives and $6.2 million in expenses related to the current bankruptcy proceedings. M. L. "Chip" Fontenot, WestPoint Stevens President and CEO, commented, "The retail environment was more challenging for home fashions in the second quarter as retailers experienced slower sales growth in textile home furnishings. Nevertheless, we increased our market share in bath products in the quarter and are maintaining the high service levels that our customers expect from WestPoint Stevens. Furthermore, we remain adequately funded with availability under our $300 million debtor-in-possession facility of $120 million at the end of the second quarter." Mr. Fontenot continued, "The Company is in the final stages of revising its business plan and is continuing to move forward on a consensual basis with negotiating new terms for a Chapter 11 plan of reorganization with all its major creditor constituencies. On July 30, the Company received an additional extension of its exclusive period to file such a plan through October 1, 2004." WestPoint Stevens Inc. is the nation's premier home fashions consumer products marketing company, with a wide range of bed linens, towels, blankets, comforters and accessories marketed under the well-known brand names GRAND PATRICIAN, PATRICIAN, MARTEX, ATELIER MARTEX, BABY MARTEX, UTICA, STEVENS, LADY PEPPERELL, SEDUCTION, VELLUX and CHATHAM -- all registered trademarks owned by WestPoint Stevens Inc. and its subsidiaries -- and under licensed brands including RALPH LAUREN HOME, DISNEY HOME and GLYNDA TURLEY. WestPoint Stevens can be found on the World Wide Web at http://www.westpointstevens.com/ . Safe Harbor Statement: Except for historical information contained herein, certain matters set forth in this press release are "forward-looking statements" within the meaning of the U.S. Private Securities Litigation Reform Act of 1995. Such forward-looking statements involve certain risks and uncertainties that could cause actual results to differ materially from those in the forward-looking statements. Such risks and uncertainties may be attributable to important factors that include but are not limited to the following: Product margins may vary from those projected; Raw material prices may vary from those assumed; Additional reserves may be required for bad debts, returns, allowances, governmental compliance costs, or litigation; There may be changes in the performance of financial markets or fluctuations in foreign currency exchange rates; Unanticipated natural disasters could have a material impact upon results of operations; There may be changes in the general economic conditions that affect customer practices or consumer spending; Competition for retail and wholesale customers, pricing and transportation of products may vary from time to time due to seasonal variations or otherwise; Customer preferences for our products can be affected by competition, or general market demand for domestic or imported goods or the quantity, quality, price or delivery time of such goods; There could be an unanticipated loss of a material customer or a material license; The availability and price of raw materials could be affected by weather, disease, energy costs or other factors; The future results of operations may be adversely affected by factors relating to the Chapter 11 proceedings. The information contained in this release is as of August 9, 2004. WestPoint Stevens assumes no obligation to update publicly any forward-looking statements, contained in this document as a result of new information or future events or developments. Contact: Lorraine D. Miller, CFA Senior Vice President Finance and External Communications 404.378.0491 FINANCIAL STATEMENTS TO FOLLOW WESTPOINT STEVENS INC. Condensed Consolidated Statements of Income (In thousands, except per share data) Three Months Ended June 30, 2004 ProForma Restructuring Before And Other Restructuring Items Actual Net sales $382,992 $- $382,992 Cost of goods sold 325,165 5,502 330,667 Gross earnings (loss) 57,827 (5,502) 52,325 Selling, general and administrative expenses 56,292 - 56,292 Restructuring and impairment charge - 3,473 3,473 Goodwill impairment charge - - - Operating earnings (loss) 1,535 (8,975) (7,440) Interest expense 19,099 - 19,099 Other expense (income)-net (1,820) - (1,820) Chapter 11 expenses 8,383 - 8,383 Income (loss) before income tax expense (benefit) (24,127) (8,975) (33,102) Income tax expense (benefit) (5,877) (3,231) (9,108) Net income (loss) $(18,250) $(5,744) $(23,994) Basic and diluted net income (loss) per common share $(0.36) $(0.48) Basic and diluted average common shares outstanding 49,897 49,897 Three Months Ended June 30, 2003 ProForma Restructuring Before And Other Restructuring Items Actual Net sales $365,695 $- $365,695 Cost of goods sold 303,317 4,677 307,994 Gross earnings (loss) 62,378 (4,677) 57,701 Selling, general and administrative expenses 60,937 - 60,937 Restructuring and impairment charge - 11,946 11,946 Goodwill impairment charge 46,298 - 46,298 Operating earnings (loss) (44,857) (16,623) (61,480) Interest expense 31,194 - 31,194 Other expense (income)-net 7,924 - 7,924 Chapter 11 expenses 6,244 - 6,244 Income (loss) before income tax expense (benefit) (90,219) (16,623) (106,842) Income tax expense (benefit) (28,811) (5,984) (34,795) Net income (loss) $(61,408) $(10,639) $(72,047) Basic and diluted net income (loss) per common share $(1.23) $(1.44) Basic and diluted average common shares outstanding 49,897 49,897 WESTPOINT STEVENS INC. Condensed Consolidated Statements of Income (In thousands, except per share data) Six Months Ended June 30, 2004 ProForma Restructuring Before And Other Restructuring Items Actual Net sales $782,632 $- $782,632 Cost of goods sold 653,682 8,459 662,141 Gross earnings (loss) 128,950 (8,459) 120,491 Selling, general and administrative expenses 112,077 - 112,077 Restructuring and impairment charge - 8,286 8,286 Goodwill impairment charge - - - Operating earnings (loss) 16,873 (16,745) 128 Interest expense 36,912 - 36,912 Other expense (income)-net 1,010 - 1,010 Chapter 11 expenses 16,502 - 16,502 Income (loss) before income tax expense (benefit) (37,551) (16,745) (54,296) Income tax expense (benefit) (9,395) (6,028) (15,423) Net income (loss) $(28,156) $(10,717) $(38,873) Basic and diluted net income (loss) per common share $(0.56) $(0.78) Basic and diluted average common shares outstanding 49,897 49,897 Six Months Ended June 30, 2003 ProForma Restructuring Before And Other Restructuring Items Actual Net sales $744,958 $- $744,958 Cost of goods sold 606,290 7,572 613,862 Gross earnings (loss) 138,668 (7,572) 131,096 Selling, general and administrative expenses 124,400 - 124,400 Restructuring and impairment charge - 13,324 13,324 Goodwill impairment charge 46,298 - 46,298 Operating earnings (loss) (32,030) (20,896) (52,926) Interest expense 63,659 - 63,659 Other expense (income)-net 10,429 - 10,429 Chapter 11 expenses 6,244 - 6,244 Income (loss) before income tax expense (benefit) (112,362) (20,896) (133,258) Income tax expense (benefit) (36,783) (7,522) (44,305) Net income (loss) $(75,579) $(13,374) $(88,953) Basic and diluted net income (loss) per common share $(1.51) $(1.78) Basic and diluted average common shares outstanding 49,874 49,874 WESTPOINT STEVENS INC. Condensed Consolidated Balance Sheets (In thousands) June 30, December 31, June 30, 2004 2003 2003 Assets Current Assets Cash and cash equivalents $10,096 $3,660 $- Accounts receivable 229,872 243,507 202,382 Inventories 417,291 368,620 415,519 Prepaid expenses and other current assets 20,157 32,996 43,103 Total current assets 677,416 648,783 661,004 Property, Plant and Equipment, net 592,264 616,422 673,288 Other Assets Deferred financing fees 6,082 12,837 20,646 Other assets 1,110 1,737 2,457 $1,276,872 $1,279,779 $1,357,395 Liabilities and Stockholders' Equity (Deficit) Current Liabilities Senior Credit Facility $486,419 $490,689 $490,091 Second-Lien Facility 165,000 165,000 165,000 DIP Credit Agreement 136,137 89,017 80,000 Accrued interest payable 5,611 295 11,345 Accounts payable 51,974 56,198 37,954 Other accrued liabilities 140,638 111,731 100,579 Total current liabilities 985,779 912,930 884,969 Noncurrent Liabilities Deferred income taxes 5,373 87,179 113,033 Pension and other liabilities 144,994 141,936 151,068 Total noncurrent liabilities 150,367 229,115 264,101 Liabilities Subject to Compromise 1,087,450 1,086,869 1,104,571 Stockholders' Equity (Deficit) (946,724) (949,135) (896,246) $1,276,872 $1,279,779 $1,357,395 WESTPOINT STEVENS INC. Condensed Consolidated Statements of Cash Flows (In thousands) Six Months Ended June 30, 2004 2003 Cash flows from operating activities: Net loss $(38,873) $(88,953) Adjustments to reconcile net loss to net cash provided by (used for) operating activities: Depreciation and other amortization 33,300 37,748 Deferred income taxes (15,439) (44,245) Changes in working capital (17,667) 39,181 Other-net 5,837 14,829 Non-cash component of restructuring and impairment charge 1,818 6,959 Goodwill impairment charge - 46,298 Net cash provided by (used for) operating activities (31,024) 11,817 Cash flows from investing activities: Capital expenditures (10,883) (6,649) Net proceeds from sale of assets 5,493 92 Net cash used for investing activities (5,390) (6,557) Cash flows from financing activities: Senior Credit Facility: Borrowings - 720,333 Repayments (4,270) (678,037) DIP Credit Agreement: Borrowings 426,120 130,000 Repayments (379,000) (50,000) Fees associated with DIP Credit Agreement - (5,150) Trade Receivables Program - (123,502) Net cash provided by (used for) financing activities 42,850 (6,356) Net increase in cash and cash equivalents 6,436 (1,096) Cash and cash equivalents at beginning of period 3,660 1,096 Cash and cash equivalents at end of period $10,096 $- DATASOURCE: WestPoint Stevens CONTACT: Lorraine D. Miller, CFA, Senior Vice President Finance and External Communications of WestPoint Stevens, +1-404-378-0491 Web site: http://www.westpointstevens.com/

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