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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549


FORM 10-Q

(Mark One)
[X] Quarterly report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended July 31, 2004

[  ] Transition report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period from  _____________     to _____________


Commission file number 1-2191


BROWN SHOE COMPANY, INC.
(Exact name of registrant as specified in its charter)
   
New York
(State or other jurisdiction
of incorporation or organization)
43-0197190
(IRS Employer Identification Number)
   
8300 Maryland Avenue
St. Louis, Missouri
(Address of principal executive offices)
63105
(Zip Code)
 
(314) 854-4000
(Registrant's telephone number, including area code)
 

Indicate by checkmark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports) and (2) has been subject to such filing requirements for the past 90 days.     Yes  [X]     No [  ]

Indicate by checkmark whether the registrant is an accelerated filer (as defined in Rule 12b-2 of the Exchange Act).    Yes  [X]    No [  ]

As of August 28, 2004, 18,189,166 common shares were outstanding.
 
 

    Page 1



 
PART I
FINANCIAL INFORMATION

 
ITEM 1
FINANCIAL STATEMENTS


 
BROWN SHOE COMPANY, INC.
CONDENSED CONSOLIDATED BALANCE SHEETS

 
 
(Unaudited)
     
($ thousands)

July 31, 2004


August 2, 2003


January 31, 2004


Assets                  
Current Assets                  
   Cash and cash equivalents
$
71,478
 
$
50,406
 
$
55,657
 
   Receivables  
83,938
   
75,271
   
81,930
 
   Inventories  
453,016
   
417,731
   
376,210
 
   Prepaid expenses and other current assets  
21,718
   
26,405
   
15,888
 










Total current assets  
630,150
   
569,813
   
529,685
 










Other assets  
85,274
   
83,883
   
83,692
 
Goodwill and intangible assets, net  
20,382
   
18,999
   
20,405
 
Property and equipment  
283,399
   
268,754
   
272,151
 
   Allowances for depreciation and amortization  
(196,426
)  
(181,155
)  
(186,603
)










Total property and equipment  
86,973
   
87,599
   
85,548
 










Total assets
$
822,779
 
$
760,294
 
$
719,330
 










Liabilities and Shareholders' Equity                
Current Liabilities                  
   Notes payable
$
27,500
 
$
19,000
 
$
19,500
 
   Trade accounts payable  
192,243
   
174,541
   
116,677
 
   Accrued expenses  
96,420
   
90,653
   
96,707
 
   Income taxes  
7,377
   
12,422
   
2,960
 
   Current maturities of long-term debt  
-
   
10,000
   
-
 










Total current liabilities  
323,540
   
306,616
   
235,844
 










Other Liabilities                  
   Long-term debt and capitalized lease obligations  
100,000
   
103,494
   
100,000
 
   Other liabilities  
27,373
   
29,411
   
28,358
 










Total other liabilities  
127,373
   
132,905
   
128,358
 










Shareholders' Equity                  
   Common stock  
68,209
   
67,308
   
67,787
 
   Additional capital  
65,155
   
53,902
   
62,772
 
   Unamortized value of restricted stock  
(3,188
)  
(2,896
)  
(3,408
)
   Accumulated other comprehensive loss  
(3,974
)  
(7,726
)  
(4,934
)
   Retained earnings  
245,664
   
210,185
   
232,911
 










Total shareholders' equity  
371,866
   
320,773
   
355,128
 










Total liabilities and shareholders' equity
$
822,779
 
$
760,294
 
$
719,330
 










See notes to condensed consolidated financial statements.

Page 2



BROWN SHOE COMPANY, INC.
CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS

 
(Unaudited)
 
(Unaudited)
 
 
Thirteen Weeks Ended
 
Twenty-six Weeks Ended

($ thousands, except per share amounts)
July 31, 2004

August 2, 2003

July 31, 2004

August 2, 2003

                         
Net sales $
458,657
  $
458,384
 
$
950,489
 
$
904,828
 
Cost of goods sold  
269,411
   
270,519
   
561,879
   
531,836
 













Gross profit
189,246
187,865
388,610
372,992
Selling and administrative expenses  
175,968
   
169,249
   
360,415
   
339,039
 













Operating earnings
13,278
18,616
28,195
33,953
Interest expense  
2,141
   
2,517
   
4,620
   
5,423
 
Interest income  
(170
)  
(104
)  
(296
)  
(200
)













Earnings before income taxes
11,307
16,203
23,871
28,730
Income tax provision  
3,493
   
4,647
   
7,490
   
8,171
 













Net earnings $
7,814
$
11,556
$
16,381
$
20,559









Basic net earnings per common share $
0.44
  $
0.66
 
$
0.92
 
$
1.17
 









Diluted net earnings per common share $
0.41
  $
0.62
 
$
0.86
 
$
1.11
 









Dividends per common share $
0.10
  $
0.10
 
$
0.20
 
$
0.20
 













See notes to condensed consolidated financial statements.

Page 3



BROWN SHOE COMPANY, INC.
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
 
 
(Unaudited)
 
 
Twenty-six Weeks Ended

($ thousands)
July 31, 2004

August 2, 2003

Operating Activities:            
Net earnings
$
16,381
 
$
20,559
 
Adjustments to reconcile net earnings to net cash provided by operating activities:            
   Depreciation and amortization  
11,787
   
12,470
 
   Share-based compensation expense  
711
   
1,867
 
   Tax benefit related to share-based plans  
709
   
-
 
   Loss on disposal of facilities and equipment  
403
   
567
 
   Impairment charges for facilities and equipment  
600
   
966
 
   Provision for (recoveries from) doubtful accounts  
(344
)  
150
 
   Changes in operating assets and liabilities:            
      Receivables  
(1,664
)  
7,065
 
      Inventories  
(76,806
)  
(25,147
)
      Prepaid expenses and other current assets  
(5,830
)  
(5,427
)
      Trade accounts payable and accrued expenses  
75,279
   
33,716
 
      Income taxes  
4,417
   
7,070
 
   Other, net 

(645
)

542

Net cash provided by operating activities

24,998


54,398

Investing Activities:            
Capital expenditures  
(14,235
)  
(16,146
)
Other

153


248

Net cash used for investing activities

(14,082
)

(15,898
)
Financing Activities:            
Increase (decrease) in short-term notes payable  
8,000
   
(10,000
)
Principal repayments of long-term debt  
-
   
(10,000
)
Debt issuance costs  
(1,071
)  
-
 
Proceeds from stock options exercised  
1,605
   
3,342
 
Dividends paid

(3,629
)

(3,557
)
Net cash provided by (used for) financing activities

4,905


(20,215
)
Increase in cash and cash equivalents
15,821
18,285
Cash and cash equivalents at beginning of period

55,657


32,121

Cash and cash equivalents at end of period
$
71,478

$
50,406

See notes to condensed consolidated financial statements.

Page 4


BROWN SHOE COMPANY, INC.
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS


 
Note 1.
Basis of Presentation

The accompanying condensed consolidated financial statements have been prepared in accordance with the instructions to Form 10-Q and reflect all adjustments which management believes necessary (which include only normal recurring accruals) to present fairly the Company's financial position, results of operations, and cash flows. These statements, however, do not include all information and footnotes necessary for a complete presentation of the Company's financial position, results of operations and cash flows in conformity with accounting principles generally accepted in the United States.

Certain prior period amounts on the condensed consolidated balance sheets, statements of earnings and statements of cash flows have been reclassified to conform to the current period presentation. These reclassifications did not affect net earnings.

The Company's business is subject to seasonal influences, particularly the back-to-school selling season at Famous Footwear which falls in the Company's third quarter. Interim results may not necessarily be indicative of results which may be expected for any other interim period or for the year as a whole.

For further information, refer to the consolidated financial statements and footnotes included in the Company's Annual Report on Form 10-K for the year ended January 31, 2004.
 
 
Note 2.
Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per common share for the periods ended July 31, 2004 and August 2, 2003:
 











   
Thirteen Weeks Ended
 
Twenty-six Weeks Ended
 
($ thousands, except per share data)

July 31, 2004

August 2, 2003

July 31,  2004

August 2, 2003 

NUMERATOR         $                
Net earnings

$
7,814


11,556

$
16,381

$
20,559

DENOMINATOR (thousand shares)                          
Denominator for basic earnings per common share    
17,921
   
17,631
   
17,881
   
17,570
 
Dilutive effect of unvested restricted stock and stock options


1,066


901


1,072


893

Denominator for diluted earnings per common share


18,987


18,532


18,953


18,463

Basic earnings per common share

$
0.44

$
0.66

$
0.92

$
1.17

Diluted earnings per common share

$
0.41

$
0.62

$
0.86

$
1.11

Options to purchase 231,167 and 15,000 shares of common stock for the thirteen week periods and 233,667 and 15,167 for the twenty-six week periods ended July 31, 2004 and August 2, 2003, respectively, were not included in the denominator for diluted earnings per common share because their effect would be antidilutive.
 
 
Note 3.
Comprehensive Income

Comprehensive income includes changes in shareholders' equity related to foreign currency translation adjustments and unrealized gains or losses from derivatives used for hedging activities.

Page 5


The following table sets forth the reconciliation from net earnings to comprehensive income for the periods ended July 31, 2004 and August 2, 2003:
 











   
Thirteen Weeks Ended
 
Twenty-six Weeks Ended

($ Thousands)

July 31,  2004

August 2,  2003

July 31,  2004

August 2,  2003

Net earnings   $
7,814
  $
11,556
 
$
16,381
 
$
20,559
 
Other comprehensive income (loss), net of tax:                          
   Foreign currency translation adjustment    
1,218
   
562
   
(92
)  
3,259
 
   Unrealized gains (losses) on derivative instruments    
(214
)  
212
   
(112
)  
(555
)
   Net loss reclassified into earnings    
673
   
372
   
1,164
   
717
 












     
1,677
   
1,146
   
960
   
3,421
 














Comprehensive income

$
9,491

$
12,702

$
17,341

$
23,980


 
Note 4.
Business Segment Information

Applicable business segment information is as follows for the periods ended July 31, 2004 and August 2, 2003:
 











($ thousands)
Famous
Footwear
 
Wholesale
Operations
 
Naturalizer
Retail
 
Other
 
Totals
 











Thirteen Weeks Ended July 31, 2004                    
External sales $
269,812
  $
136,886
  $
48,264
  $
3,695
  $
458,657
 
Intersegment sales  
-
   
36,553
   
-
   
-
   
36,553
 
Operating earnings (loss)  
12,631
   
8,963
   
(2,551
)  
(5,765
)  
13,278
 
Operating segment assets  
401,577
   
219,564
   
63,888
   
137,750
   
822,779
 
Thirteen Weeks End