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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC  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   August 3, 2002     or

[   ] 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:   1-13113  

SAKS INCORPORATED
(Exact Name of Registrant as Specified in Its Charter)

Tennesee
(State or Other Jurisdiction of Incorporation)

62-0331040
(IRS Employer Identification No.)


750 Lakeshore Drive
Birmingham, Alabama
(Address of Principal Executive Offices)


35211
(Zip Code)

(205) 940-4000
(Registrant's Telephone Number, Including Area Code)

      Indicate by check mark 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             

APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date.

Common Stock, $.10 Par Value -- 143,059,732 shares as of August 3, 2002



SAKS INCORPORATED

 

Index

     

Page No.

PART I. FINANCIAL INFORMATION

 
 

Item 1. Financial Statements

 
   

Condensed Consolidated Balance Sheets -- August 3, 2002, February 2, 2002 and August 4, 2001

3

   

Condensed Consolidated Statements of Income -- Three Months and Six Months Ended August 3, 2002 and August 4, 2001

4

   

Condensed Consolidated Statements of Cash Flows -- Six Months Ended August 3, 2002 and August 4, 2001

5

   

Notes to Condensed Consolidated Financial Statements

6 - 26

       
 

Item 2.  Management's Discussion and Analysis of Financial Condition and  Results of Operations

27

     
 

Item 3. Quantitative and Qualitative Disclosures About Market Risk

38

     
  Item 4.  Internal Controls

39

     

PART II. OTHER INFORMATION

 
  Item 4.  Submission of Matters to a Vote of Security Holders

40

     
 

Item 6. Exhibits and Reports on Form 8-K

41

       

SIGNATURES

42

   
CERTIFICATIONS

43 - 44

2


SAKS INCORPORATED and SUBSIDIARIES
CONDENSED CONSOLIDATED BALANCE SHEETS
(Dollar amounts in thousands) 

 

 

 

 

 

 

 

August 3,

 

February 2,

 

August 4,

 

2002

 

2002

 

2001

ASSETS

 

 

 

 

 

 

 

 

 

 

 

Current Assets

 

 

 

 

 

     Cash and cash equivalents

 $    88,649

 

 $    99,102

 

 $     20,293

     Retained interest in accounts receivable

        251,954

 

        239,420

 

        214,641

     Merchandise inventories

     1,318,748

 

     1,295,878

 

     1,491,512

     Other current assets

          77,838

 

          74,960

 

          64,381

     Deferred income taxes, net

          54,192

 

          60,569

 

33,267

        Total current assets

  1,791,381

 

1,769,929

 

  1,824,094

 

 

 

 

 

 

Property and Equipment, net

     2,214,397

 

     2,246,818

 

     2,295,777

Goodwill and Intangibles, net

        314,717

 

     360,580

 

      367,378

Deferred Income Taxes, net

    179,173

 

       173,077

 

    206,772

Other Assets

        52,075

 

          45,117

 

          49,200

 

 

 

 

 

 

TOTAL ASSETS

 $ 4,551,743

 

 $ 4,595,521

 

 $ 4,743,221

 

 

 

 

 

 

 

 

 

 

 

 

LIABILITIES AND SHAREHOLDERS' EQUITY

 

 

 

 

 

 

 

 

 

 

 

Current Liabilities

 

 

 

 

 

     Trade accounts payable

 $   321,003

 

 $   282,750

 

 $   345,382

     Accrued expenses and other current liabilities

        474,081

 

        498,967

 

        448,552

     Current portion of long-term debt

            4,743

 

            5,061

 

            5,452

        Total current liabilities

        799,827

 

        786,778

 

        799,386

 

 

 

 

 

 

Long-Term Debt

     1,329,689

 

     1,356,580

 

     1,551,944

Other Long-Term Liabilities

        185,014

 

        180,726

 

        125,792

        Total liabilities

     2,314,530

 

     2,324,084

 

     2,477,122

 

 

 

 

 

 

Commitments and Contingencies

 

 

 

 

 

 

 

 

 

 

 

Shareholders' Equity

     2,237,213

 

      2,271,437

 

     2,266,099

 

 

 

 

 

 

TOTAL LIABILITIES AND SHAREHOLDER'S EQUITY

 $4,551,743

 

 $4,595,521

 

 $4,743,221

 

 

 

 

 

 

See notes to condensed consolidated financial statements.

 

 

 

 

 

 

3


SAKS INCORPORATED and SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF INCOME
(Dollar amounts in thousands, except per share amounts)

 

Three Months Ended

 

Six Months Ended

 

 

 

 

 

 

 

 

 

August 3,

 

August 4,

 

August 3,

 

August 4,

 

2002

 

2001

 

2002

 

2001

 

 

 

 

 

 

 

 

Net sales

$  1,237,232

 

$ 1,270,708

 

 $ 2,663,459  

 

$ 2,735,058

Cost of sales (excluding depreciation and     amortization)

        787,485

 

        848,290

 

       1,676,858

 

       1,766,079

   Gross margin

        449,747

 

        422,418

 

          986,601

 

          968,979

 

 

 

 

 

 

 

 

Selling, general and administrative expenses

 313,165

 

329,925

 

645,943

 

673,167

Other operating expenses

 138,233

 

 138,939

 

 278,245

 

 280,787

Store pre-opening costs

 61

 

1,020

 

896

 

1,602

Integration charges

    -   

 

325

 

-   

 

1,448

Losses from long-lived assets

-   

 

20,818

 

926

 

20,506

   Operating income (loss)

 (1,712)

 

 (68,609)

 

 60,591

 

 (8,531)

Other income (expense):

 

 

 

 

 

 

 

  Interest expense

 (31,119)

 

  (32,450)

 

 (62,193)

 

 (67,051)

  Other income, net

 196

 

  60

 

 581

 

 283

Income (loss) before income taxes,

 

 

 

 

 

 

 

    extraordinary items and cumulative effect

 

 

 

 

 

 

 

    of a change in accounting principle

 (32,635)

 

 (100,999)

 

  (1,021)

 

 (75,299)

Provision (benefit) for income taxes

  (12,235)

 

 (38,834)

 

  (379)

 

    (28,991)

 

 

 

 

 

 

 

 

Income (loss) before extraordinary items and
    cumulative effect of a change in
    accounting principle

        (20,400)

 

        (62,165)

 

               (642)

 

          (46,308)

Extraordinary gain on extinguishment of
    debt, net of taxes

-   

 

3,776

 

443

 

14,417

Cumulative effect of a change in
    accounting principle, net of taxes

-   

 

-   

 

 (45,593)

 

-   

Net income (loss)

 $   (20,400)

 

 $   (58,389)

 

 $   (45,792)

 

 $  (31,891)

Basic and diluted earnings (loss) per
    common share:

 

 

 

 

 

 

 

  Income before extraordinary items and
    cumulative effect of accounting change

 $       (0.14)

 

 $       (0.44)

 

 $       (0.00)

 

 $     (0.33)

  Extraordinary items

-   

 

0.03

 

-   

 

0.11

   Cumulative effect of accounting change

 

 

         (0.32)

 

  Net income (loss)

 $       (0.14)

 

 $       (0.41)

 

 $       (0.32)

 

 $     (0.22)

Weighted average common shares:

 

 

 

 

 

 

 

  Basic

 142,942

 

 141,995

 

 142,685

 

  141,948

  Diluted

142,942

 

 141,995

 

142,685

 

141,948