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Winnebago Industries Reports Results for Fourth Quarter and Fiscal Year 2006

- Cash Dividend Announced -

FOREST CITY, Iowa--Winnebago Industries, Inc. (NYSE:WGO - News), the leading United States motor home manufacturer, today reported financial results for the Company's fourth quarter and fiscal year 2006 ended August 26, 2006.

Net income for the fourth quarter was $9.3 million, compared to net income of $15.4 million for the fourth quarter of fiscal 2005. On a diluted per share basis, the Company earned 30 cents a share for the fourth quarter of fiscal 2006, compared to 46 cents per diluted share for the fourth quarter last year. Included as an increase to net income in the fourth quarter was $924,000, or 3 cents per diluted share, due to a liquidation of last-in, first-out (LIFO) inventory values as a result of a significant reduction of inventory levels during 2006. Conversely, product liability expense increased in the fourth quarter of 2006 as a result of increased claims payment experience and the number of claims filed, which resulted in a decrease in net income of $1.2 million, or 4 cents per diluted share. Lastly, included as a reduction to net income in the fourth quarter of fiscal 2006 was $717,000, or 2 cents per diluted share, of stock option expense due to the adoption of Statement of Financial Accounting Standards No. 123R, Share-Based Payment beginning August 28, 2005, which was not effective in the fourth quarter of last year.

Revenues for the fourth quarter ended August 26, 2006 were $205.4 million, a decrease of 11.3 percent, compared to revenues of $231.5 million for the fourth quarter last year.

Net income for fiscal 2006 was $44.7 million, compared to $65.1 million for fiscal 2005. On a diluted per share basis, the Company earned $1.37 a share, compared to $1.92 a share for fiscal 2005. Included as a reduction to net income for fiscal 2006 was $3.8 million, or 12 cents per diluted share, of stock option expense.

Revenues for fiscal 2006 were $864.4 million, a decrease of 12.9 percent compared to $992.0 million for the previous fiscal year.

"We were encouraged with our financial performance during fiscal 2006, particularly in light of such challenging market conditions," said Winnebago Industries' Chairman and CEO Bruce Hertzke. "While negative economic factors, including rising interest rates, record fuel prices and declining consumer confidence created a very difficult market for the motor home industry, we remained solidly profitable."

"The innovative, fuel-efficient Winnebago View and Itasca Navion Class C diesel motor homes have continued to sell extremely well in the marketplace," continued Hertzke. "As a result, the View and Navion have helped us achieve a significant increase in our Class C market share, capturing 25.1 percent of the Class C retail market for the first eight months of calendar 2006, compared to 19.3 percent for the same period a year ago, according to Statistical Surveys, Inc., an independent retail reporting service."

"Fourth quarter and fiscal 2006 results for Winnebago Industries were impacted by a significant shift in mix to lower priced products, primarily Class C motor homes," said Winnebago Industries' President Ed Barker. "Contributing to the shift in mix during the fourth quarter was the introduction of the value-priced 2007 Winnebago Access and Itasca Impulse Class C motor homes. We also achieved a record level of operating cash flow of $113.3 million during fiscal 2006 as a result of aggressive management of our inventory and receivable levels."

During the Company's fourth quarter ended August 26, 2006, Winnebago Industries repurchased 219,000 shares of common stock for approximately $6.2 million. During fiscal 2006, the Company repurchased 1,977,000 shares of common stock for an aggregate price of $57.8 million. As of August 26, 2006, the Company had $22.2 million remaining on the current share repurchase authorization.

"The recent decline in fuel prices and the pause in interest rate hikes by the Federal Reserve suggests more positive economic conditions going forward," said Hertzke. "We do not currently, however, see an immediate change in motor home buying patterns, and anticipate continued softness throughout our first and second fiscal quarters."

In a meeting held yesterday, Winnebago Industries' Board of Directors declared a quarterly cash dividend of ten cents a share, payable on January 8, 2007 to shareholders of record as of December 8, 2006.

Winnebago Industries will conduct a conference call in conjunction with this release at 9 a.m. Central Time today, Thursday, October 12, 2006. Members of the news media, investors and the general public are invited to access a live broadcast of the conference call via the Investor Relations page of the Company's website at http://www.winnebagoind.com/investor.html, or from www.vcall.com. The event will be archived and available for replay for the next 90 days.

About Winnebago Industries

Winnebago Industries, Inc. is the leading U.S. manufacturer of motor homes, self-contained recreation vehicles used primarily in leisure travel and outdoor recreation activities. The Company builds quality motor homes under the Winnebago and Itasca brand names with state-of-the-art computer-aided design and manufacturing systems on automotive-styled assembly lines. The Company's common stock is listed on the New York, Chicago and Pacific Stock Exchanges and traded under the symbol WGO. Options for the Company's common stock are traded on the Chicago Board Options Exchange. For access to Winnebago Industries' investor relations material, to add your name to an automatic email list for Company news releases or for information on a dollar-based stock investment service for the Company's stock, visit,

http://www.winnebagoind.com/investor.html. This press release may contain forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Investors are cautioned that forward-looking statements are inherently uncertain. A number of factors could cause actual results to differ materially from these statements, including, but not limited to the effect of global tensions, declines in consumer confidence, the availability and price of fuel, a significant increase in interest rates, a slowdown in the economy, availability of chassis and other key component parts, sales order cancellations, slower than anticipated sales of new or existing products, new products introduced by competitors and other factors. Additional information concerning certain risks and uncertainties that could cause actual results to differ materially from that projected or suggested is contained in the Company's filings with the Securities and Exchange Commission (SEC) over the last 12 months, copies of which are available from the SEC or from the Company upon request.
                      Winnebago Industries, Inc.
             Unaudited Consolidated Statements of Income
               (In thousands, except per share amounts)


                               Quarter Ended       Fiscal Year Ended
                           8/26/2006  8/27/2005  8/26/2006  8/27/2005
                           ---------- ---------- ---------- ----------
Net revenues                $205,411   $231,461   $864,403   $991,975
Cost of goods sold           180,070    199,002    759,502    854,997
                           ---------- ---------- ---------- ----------
   Gross profit               25,341     32,459    104,901    136,978
                           ---------- ---------- ---------- ----------

Operating expenses
   Selling                     5,905      6,516     19,619     19,936
   General and
    administrative             6,691      2,895     22,184     18,787
                           ---------- ---------- ---------- ----------
      Total operating
       expenses               12,596      9,411     41,803     38,723
                           ---------- ---------- ---------- ----------

Operating income              12,745     23,048     63,098     98,255
Financial income               1,443        741      5,097      2,635
                           ---------- ---------- ---------- ----------

Income before income taxes    14,188     23,789     68,195    100,890
Provision for taxes            4,871      8,411     23,451     35,817
                           ---------- ---------- ---------- ----------

Net income                    $9,317    $15,378    $44,744    $65,073
                           ========== ========== ========== ==========

Income per common share:
     Basic                     $0.30      $0.47      $1.39      $1.95
     Diluted                   $0.30      $0.46      $1.37      $1.92

Weighted average common
   shares outstanding:
     Basic                    31,126     32,946     32,265     33,382
     Diluted                  31,407     33,342     32,550     33,812

                      Winnebago Industries, Inc.
           Unaudited Consolidated Condensed Balance Sheets
                            (In thousands)


                                           Aug. 26, 2006 Aug. 27, 2005
                                           ------------- -------------
ASSETS
Current assets:
   Cash and cash equivalents                    $24,934       $19,484
   Short-term investments                       129,950        93,100
   Receivables, net                              20,859        40,910
   Inventories                                   77,081       120,655
   Prepaid and other                             14,336        13,943
                                           ------------- -------------
      Total current assets                      267,160       288,092

Property and equipment, net                      56,907        63,853
Deferred income taxes                            25,002        24,997
Investment in life insurance                     20,814        22,066
Other assets                                     14,832        13,952
                                           ------------- -------------
      Total assets                             $384,715      $412,960
                                           ============= =============

LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
   Accounts payable                             $27,923       $34,660
   Income taxes payable                           7,876         4,458
   Accrued expenses                              44,323        51,505
                                           ------------- -------------
      Total current liabilities                  80,122        90,623

Postretirement health care and deferred
 compensation benefits, net of current
 portion                                         86,271        86,450
Stockholders' equity                            218,322       235,887
                                           ------------- -------------
      Total liabilities and stockholders'
       equity                                  $384,715      $412,960
                                           ============= =============

Certain prior year information has been reclassified to conform to the current year presentation.

                      Winnebago Industries, Inc.
             Unaudited Condensed Statement of Cash Flows
                        (Dollars in thousands)


                                                Fiscal Year Ended
                                           Aug. 26, 2006 Aug. 27, 2005
                                           ------------- -------------
Operating activities:
   Net income                                   $44,744       $65,073
  Adjustments to reconcile net income to
   net cash provided by operating
   activities:
    Depreciation                                 10,635         9,999
    Stock-based compensation                      4,894           143
    Post retirement benefit income and
     deferred compensation expense                1,319         1,181
    Deferred income taxes                           538         3,424
    Provision for doubtful accounts                 161           119
    Loss on disposal of property                    156            80
    Other                                            73           433
    Increase in cash surrender value of
     life insurance policies                       (976)         (999)
    Excess tax benefit of stock options            (501)          ---
  Change in assets and liabilities:
    Inventories                                  43,574        10,078
    Receivables and prepaid assets               18,954         5,576
    Income taxes payable                          3,955         1,301
    Accounts payable and accrued expenses       (13,300)      (16,776)
    Postretirement and deferred
     compensation benefits                         (971)         (868)
                                           ------------- -------------
  Net cash provided by operating
   activities                                   113,255        78,764
                                           ------------- -------------

Investing activities:
  Purchases of short-term investments          (214,825)     (255,023)
  Proceeds from the sale or maturity of
   short-term investments                       177,975       213,023
  Proceeds from the sale of property                594           154
  Other                                             374          (430)
  Purchases of property and equipment            (4,830)       (9,653)
                                           ------------- -------------
Net cash used in investing activities           (40,712)      (51,929)
                                           ------------- -------------

Financing activities:
  Payments for purchase of common stock         (57,802)      (26,796)
  Payments of cash dividends                    (11,670)       (9,400)
  Proceeds from issuance of treasury stock        1,878         4,400
  Excess tax benefit of stock options               501           ---
                                           ------------- -------------
Net cash used in financing activities           (67,093)      (31,796)
                                           ------------- -------------

Net increase (decrease) in cash and cash
 equivalents                                      5,450        (4,961)

Cash and cash equivalents at beginning of
 year                                            19,484        24,445
                                           ------------- -------------

Cash and cash equivalents at end of year        $24,934       $19,484
                                           ============= =============

Certain prior year information has been reclassified to conform to the
 current year presentation.

                      Winnebago Industries, Inc.
                   Unaudited Motor Home Deliveries


                              Quarter Ended        Fiscal Year Ended
                          8/26/2006  8/27/2005   8/26/2006  8/27/2005
                          ---------- ----------  ---------- ----------
Motor home unit
 deliveries
  Class A Gas                   620      1,026       2,961      4,527
  Class A Diesel                260        440       1,494      2,147
                          ---------- ----------  ---------- ----------
    Total Class A               880      1,466       4,455      6,674
  Class C                     1,635      1,085       5,388      3,963
                          ---------- ----------  ---------- ----------
    Total deliveries          2,515      2,551       9,843     10,637
                          ========== ==========  ========== ==========

                      Winnebago Industries, Inc.
                Unaudited Backlog and Dealer Inventory
                               (Units)

                                                         As of
                                                 8/26/2006  8/27/2005
                                                 ---------- ----------
Sales order backlog
  Class A Gas                                          530        637
  Class A Diesel                                       270        336
                                                 ---------- ----------
    Total Class A                                      800        973
  Class C                                              896      1,086
                                                 ---------- ----------
    Total backlog(a)                                 1,696      2,059
                                                 ========== ==========

Total approximate revenue dollars (in thousands)  $142,000   $170,000

Dealer inventory                                     4,733      4,794
(a) The Company includes in its backlog all accepted orders from dealers to be shipped within the next six months. Orders in backlog can be cancelled or postponed at the option of the purchaser at any time without penalty and, therefore, backlog may not necessarily be an accurate measure of future sales.