Lifetime Brands, Inc. Reports Fourth Quarter 2023 Financial Results

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GARDEN CITY, N.Y., March 12, 2024 (GLOBE NEWSWIRE) — Lifetime Brands, Inc. (NASDAQ:LCUT), a leading global designer, developer and marketer of a broad range of branded consumer products used in the home, today reported its financial results for the quarter and full year ended December 31, 2023.

Rob Kay, Lifetime’s Chief Executive Officer, commented, “We closed out 2023 with another strong quarter, delivering results that met or exceeded both internal and analyst expectations for net sales, income from operations and adjusted EBITDA. We are pleased with this outperformance, paced by sales growth we are seeing across the business, most notably in our core U.S. Kitchenware category, where we saw substantial gains in the fourth quarter. As we hone our online strategy, we are also gaining market share in the e-commerce channel across all of our product categories. We continue to view this channel as a key growth opportunity for our company.”

Mr. Kay continued, “Today’s results are also a reflection of our ongoing focus on proactively managing expenses and identifying efficiencies, which has allowed us to build a more focused, agile company and translate our performance to strong bottom line growth. Throughout 2023, our team demonstrated a relentless focus on operational execution, and these results are a testament to their hard work. Aided by anticipated channel expansion providing market share growth, we are well-positioned to drive continued performance and deliver on our strategy, which will generate value in 2024.”

Fourth Quarter Financial Highlights:
Consolidated net sales for the three months ended December 31, 2023, were $203.1 million, representing a decrease of $3.9 million or 1.9%, as compared to $207.0 million for the corresponding period in 2022. In constant currency, a non-GAAP financial measure, which excludes the impact of foreign exchange fluctuations and was determined by applying 2023 average rates to 2022 local currency amounts, consolidated net sales decreased $4.8 million or 2.3% in the fourth quarter of 2023, as compared to consolidated net sales in the corresponding period in 2022. A table reconciling this non-GAAP financial measure to consolidated net sales, as reported, is included below.

Gross margin was $73.9 million, or 36.4%, in 2023 as compared to $74.2 million, or 35.9%, for the corresponding period in 2022.

Income from operations was $15.7 million, as compared to $12.8 million for the corresponding period in 2022.

Adjusted income from operations(1) was $19.4 million as compared to $18.2 million for the corresponding period in 2022.

Net income was $2.7 million, or $0.13 per diluted share, in the quarter ended December 31, 2023, as compared to net income of $3.3 million, or $0.15 per diluted share, for the corresponding period in 2022.

Adjusted net income(1) was $6.3 million, or $0.29 per diluted share, in the quarter ended December 31, 2023, as compared to adjusted net income(1) of $7.5 million, or $0.35 per diluted share, for the corresponding period in 2022.

(1) A table reconciling this non-GAAP financial measure to its most comparable GAAP financial measure, as reported, is included below.

Full Year Financial Highlights:
Consolidated net sales for the year ended December 31, 2023, were $686.7 million, a decrease of $41.0 million, or 5.6%, as compared to consolidated net sales of $727.7 million for the corresponding period in 2022. In constant currency, a non-GAAP financial measure, which excludes the impact of foreign exchange fluctuations and was determined by applying 2023 average rates to 2022 local currency amounts, consolidated net sales decreased $41.0 million, or 5.6%, as compared to consolidated net sales in the corresponding period in 2022. A table reconciling this non-GAAP financial measure to consolidated net sales, as reported, is included below.

Gross margin for 2023 was $254.6 million, or 37.1%, compared to $260.3 million, or 35.8%, for the corresponding period in 2022.

Income from operations was $31.9 million in 2023, as compared to $24.3 million for the corresponding period in 2022.

Adjusted income from operations(1) was $48.9 million, as compared to $49.4 million for the corresponding period in 2022.

Net loss was $(8.4) million, or $(0.40) per diluted share, in the year ended December 31, 2023, as compared to net loss of $(6.2) million, or $(0.29) per diluted share, in the corresponding period in 2022.

Adjusted net income(1) was $11.0 million, or $0.52 per diluted share, as compared to $17.6 million, or $0.81 per diluted share, in the corresponding period in 2022.

Adjusted EBITDA(1) was $57.3 million in the year ended December 31, 2023. A table reconciling this non-GAAP financial measure to net loss, as reported, is included below.

(1) A table reconciling this non-GAAP financial measure to its most comparable GAAP financial measure, as reported, is included below.

Dividend
On March 8, 2024, the Board of Directors declared a quarterly dividend of $0.0425 per share payable on May 15, 2024 to shareholders of record on May 1, 2024.

Conference Call
The Company has scheduled a conference call for Tuesday, March 12, 2024 at 11:00 a.m (Eastern Time). The dial-in number for the conference call is (877) 524-8416 (U.S.) or +1 (412) 902-1028 (International).

A live webcast of the conference call will be accessible through:
https://event.choruscall.com/mediaframe/webcast.html?webcastid=PLA6W8Fq

For those who cannot listen to the live broadcast, an audio replay of the webcast will be available until September 8, 2024.

Non-GAAP Financial Measures
This earnings release contains non-GAAP financial measures, including constant currency net sales, adjusted income from operations, adjusted net income, adjusted diluted income per common share, adjusted EBITDA, adjusted EBITDA, before limitation, pro forma adjusted EBITDA, before limitation, and pro forma adjusted EBITDA. A non-GAAP financial measure is a numerical measure of a company’s historical or future financial performance, financial position or cash flows that excludes amounts, or is subject to adjustments that have the effect of excluding amounts, that are included in the most directly comparable measure calculated and presented in accordance with GAAP in the statements of income, balance sheets, or statements of cash flows of a company; or, includes amounts, or is subject to adjustments that have the effect of including amounts, that are excluded from the most directly comparable measure so calculated and presented. These non-GAAP financial measures are provided because the Company’s management uses these financial measures in evaluating the Company’s on-going financial results and trends, and management believes that exclusion of certain items allows for more accurate period-to-period comparison of the Company’s operating performance by investors and analysts. Management uses these non-GAAP financial measures as indicators of business performance. These non-GAAP financial measures should be viewed as a supplement to, and not a substitute for, GAAP financial measures of performance. As required by SEC rules, the Company has provided reconciliations of the non-GAAP financial measures to the most directly comparable GAAP financial measures.

Forward-Looking Statements
In this press release, the use of the words “advance,” “believe,” “continue,” “could,” “deliver,” “drive,” “enable,” “expect,” “gain,” “goal,” “grow,” “intend,” “maintain,” “manage,” “may,” “outlook,” “plan,” “positioned,” “project,” “projected,” “should,” “take,” “target,” “unlock,” “will,” “would,” or similar expressions is intended to identify forward-looking statements. Such statements include all statements regarding the growth of the Company, the Company’s financial guidance, the Company’s ability to navigate the current environment and advance the Company’s strategy, the Company’s commitment to increasing investments in future growth initiatives, the Company’s initiatives to create value, the Company’s efforts to mitigate geopolitical factors and tariffs, the Company’s current and projected financial and operating performance, results, and profitability and all guidance related thereto, including forecasted exchange rates and effective tax rates, as well as the Company’s continued growth and success, future plans and intentions regarding the Company and its consolidated subsidiaries. Such statements represent the Company’s current judgments, estimates, and assumptions about possible future events. The Company believes these judgments, estimates, and assumptions are reasonable, but these statements are not guarantees of any events or financial or operational results, and actual results may differ materially due to a variety of important factors. Such factors might include, among others, the Company’s ability to comply with the requirements of its credit agreements; the availability of funding under such credit agreements; the Company’s ability to maintain adequate liquidity and financing sources and an appropriate level of debt, as well as to deleverage its balance sheet; the possibility of impairments to the Company’s goodwill; the possibility of impairments to the Company’s intangible assets; the highly seasonal nature of the Company’s business; the Company’s ability to drive future growth and profitability from its European operations; changes in U.S. or foreign trade or tax law and policy; changes in general economic conditions that could impact the Company’s customers and affect customer purchasing practices or consumer spending; customer ordering behavior; the performance of the Company’s newer products; expenses and other challenges relating to the integration of any future acquisitions; changes in demand for the Company’s products; changes in the Company’s management team; the significant influence of the Company’s largest stockholder; fluctuations in foreign exchange rates; changes in U.S. trade policy or the trade policies of nations in which the Company or the Company’s suppliers do business; shortages of and price volatility for certain commodities; global health epidemics, such as the COVID-19 pandemic; social unrest, including related protests and disturbances; the emergence, continuation and consequences of geopolitical conflicts including: the conflict in Ukraine, Israel and surrounding areas and the possible expansion of such conflicts; macro-economic challenges, including inflationary impacts and disruptions to the global supply chain; increase in supply chain costs; the imposition of tariffs and other trade policies and/or economic sanctions implemented by the U.S. and other governments; the Company’s ability to successfully integrate acquired businesses; the Company’s expectations regarding customer purchasing practices and the future level of demand for the Company’s products; the Company’s ability to execute on the goals and strategies set forth in the Company’s five-year plan; and significant changes in the competitive environment and the effect of competition on the Company’s markets, including on the Company’s pricing policies, financing sources and ability to maintain an appropriate level of debt. The Company undertakes no obligation to update these forward-looking statements other than as required by law.

Lifetime Brands, Inc.
Lifetime Brands is a leading global designer, developer and marketer of a broad range of branded consumer products used in the home. The Company markets its products under well-known kitchenware brands, including Farberware®, KitchenAid®, Sabatier®, Amco Houseworks®, Chef’n® Chicago™ Metallic, Copco®, Fred® & Friends, Houdini™, KitchenCraft®, Kamenstein®, La Cafetière®, MasterClass®, Misto®, Swing-A-Way®, Taylor® Kitchen and Rabbit®; respected tableware and giftware brands, including Mikasa®, Pfaltzgraff®, Fitz and Floyd®, Empire Silver™, Gorham®, International® Silver, Towle® Silversmiths, Wallace®, Wilton Armetale®, V&A®, Royal Botanic Gardens Kew® and Year & Day®; and valued home solutions brands, including BUILT NY®, S’well®, Taylor® Bath, Taylor® Kitchen, Taylor® Weather and Planet Box®. The Company also provides exclusive private label products to leading retailers worldwide.

The Company’s corporate website is www.lifetimebrands.com.

Contacts:

Lifetime Brands, Inc.
Laurence Winoker, Chief Financial Officer
516-203-3590
investor.relations@lifetimebrands.com

or

Joele Frank, Wilkinson Brimmer Katcher
Ed Trissel / T.J. O’Sullivan / Carly King
212-355-4449

LIFETIME BRANDS, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS
(in thousands – except per share data)

 
Three Months Ended
December 31,
 
Year Ended
December 31,

 
 
2023
 
 
 
2022
 
 
 
2023
 
 
 
2022
 

Net sales
$
203,143
 
 
$
207,041
 
 
$
686,683
 
 
$
727,662
 

Cost of sales
 
129,288
 
 
 
132,793
 
 
 
432,044
 
 
 
467,346
 

Gross margin
 
73,855
 
 
 
74,248
 
 
 
254,639
 
 
 
260,316
 

Distribution expenses
 
19,452
 
 
 
19,709
 
 
 
69,194
 
 
 
74,948
 

Selling, general and administrative expenses
 
38,664
 
 
 
40,337
 
 
 
152,648
 
 
 
154,545
 

Restructuring expenses
 

 
 
 
1,420
 
 
 
856
 
 
 
1,420
 

Wallace facility remediation expense
 

 
 
 

 
 
 

 
 
 
5,140
 

Income from operations
 
15,739
 
 
 
12,782
 
 
 
31,941
 
 
 
24,263
 

Interest expense
 
(5,618
)
 
 
(5,125
)
 
 
(21,728
)
 
 
(17,205
)

Mark to market (loss) gain on interest rate derivatives
 
(364
)
 
 
(19
)
 
 
(499
)
 
 
1,971
 

(Loss) gain on extinguishments of debt, net
 
(759
)
 
 

 
 
 
761
 
 
 

 

Income before income taxes and equity in (losses) earnings
 
8,998
 
 
 
7,638
 
 
 
10,475
 
 
 
9,029
 

Income tax provision
 
(3,313
)
 
 
(2,308
)
 
 
(6,222
)
 
 
(5,728
)

Equity in losses, net of taxes
 
(2,978
)
 
 
(2,058
)
 
 
(12,665
)
 
 
(9,467
)

NET INCOME (LOSS)
$
2,707
 
 
$
3,272
 
 
$
(8,412
)
 
$
(6,166
)

Weighted-average shares outstanding—basic
 
21,216
 
 
 
21,429
 
 
 
21,195
 
 
 
21,558
 

BASIC INCOME (LOSS) PER COMMON SHARE
$
0.13
 
 
$
0.15
 
 
$
(0.40
)
 
$
(0.29
)

Weighted-average shares outstanding—diluted
 
21,468
 
 
 
21,607
 
 
 
21,195
 
 
 
21,558
 

DILUTED INCOME (LOSS) PER COMMON SHARE
$
0.13
 
 
$
0.15
 
 
$
(0.40
)
 
$
(0.29
)

 

LIFETIME BRANDS, INC.
CONSOLIDATED BALANCE SHEETS
(in thousands – except share data)

 
December 31,

 
 
2023
 
 
 
2022
 

ASSETS
 
 
 

CURRENT ASSETS
 
 
 

Cash and cash equivalents
$
16,189
 
 
$
23,598
 

Accounts receivable, less allowances of $15,952 at December 31, 2023 and $14,606 at December 31, 2022
 
155,180
 
 
 
141,195
 

Inventory
 
188,647
 
 
 
222,209
 

Prepaid expenses and other current assets
 
16,339
 
 
 
13,254
 

TOTAL CURRENT ASSETS
 
376,355
 
 
 
400,256
 

PROPERTY AND EQUIPMENT, net
 
16,970
 
 
 
18,022
 

OPERATING LEASE RIGHT-OF-USE ASSETS
 
69,756
 
 
 
74,869
 

INVESTMENTS
 
1,826
 
 
 
12,516
 

INTANGIBLE ASSETS, net
 
199,133
 
 
 
213,887
 

OTHER ASSETS
 
3,102
 
 
 
6,338
 

TOTAL ASSETS
$
667,142
 
 
$
725,888
 

LIABILITIES AND STOCKHOLDERS’ EQUITY
 
 
 

CURRENT LIABILITIES
 
 
 

Current maturity of term loan
$
4,742
 
 
$

 

Accounts payable
 
54,154
 
 
 
38,052
 

Accrued expenses
 
78,356
 
 
 
77,602
 

Income taxes payable
 
641
 
 
 
224
 

Current portion of operating lease liabilities
 
14,075
 
 
 
14,028
 

TOTAL CURRENT LIABILITIES
 
151,968
 
 
 
129,906
 

OTHER LONG-TERM LIABILITIES
 
9,126
 
 
 
14,995
 

INCOME TAXES PAYABLE, LONG-TERM
 
1,493
 
 
 
1,591
 

OPERATING LEASE LIABILITIES
 
70,009
 
 
 
76,420
 

DEFERRED INCOME TAXES
 
7,438
 
 
 
9,607
 

REVOLVING CREDIT FACILITY
 
60,395
 
 
 
10,424
 

TERM LOAN
 
135,834
 
 
 
242,857
 

STOCKHOLDERS’ EQUITY
 
 
 

Preferred stock, $1.00 par value, shares authorized: 100 shares of Series A and 2,000,000 shares of Series B; none issued and outstanding
 

 
 
 

 

Common stock, $0.01 par value, shares authorized: 50,000,000 at December 31, 2023 and 2022; shares issued and outstanding: 21,813,266 at December 31, 2023 and 21,779,799 at December 31, 2022
 
218
 
 
 
218
 

Paid-in capital
 
277,728
 
 
 
274,579
 

(Accumulated deficit) retained earnings
 
(13,568
)
 
 
1,145
 

Accumulated other comprehensive loss