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Winnebago Industries Reports Results for Second Quarter and First Six Months Fiscal Year 2007

FOREST CITY, IOWA, March 15, 2007 - Winnebago Industries, Inc. (NYSE:WGO), a leading United States motor home manufacturer, today reported financial results for the Company's second quarter and first six months of fiscal year 2007 ended February 24, 2007.

Net income for the second quarter was $7.5 million, a decrease of 2.2 percent compared to net income of $7.7 million for the second quarter of fiscal 2006. On a diluted per share basis, the Company earned 24 cents a share for the second quarter of fiscal 2007, compared to 23 cents per diluted share for the second quarter last fiscal year.

Revenues for the quarter were $199.0 million, a decrease of 3.6 percent, compared to revenues of $206.4 million for the second quarter last fiscal year.

Net income for the first six months of fiscal 2007 was $15.5 million, a decrease of 30.5 percent compared to $22.3 million for the same period of fiscal 2006. On a diluted per share basis, the Company earned 49 cents a share for the first six months of fiscal 2007, compared to 67 cents a share for the first six months of fiscal 2006.

Revenues for the first six months of fiscal 2007 were $400.8 million, a decrease of 8.6 percent compared to $438.7 million for the same period last fiscal year.

"Net income for the quarter was negatively impacted by lower volume, which was more than offset by increased financial income and a lower effective tax rate," said Winnebago Industries' Chairman and CEO Bruce Hertzke. "We were pleased with the introduction of our new Class A products at the Recreation Vehicle Industry Association show in Louisville. The lower-priced Winnebago Vista and Itasca Sunstar Class A gas motor homes began shipping during the second quarter, resulting in a significant increase in Class A gas motor homes delivered during the quarter. Contributing to the weakness in the Class C segment in the second quarter, was the fact that higher deliveries of the new fuel efficient Winnebago View and Itasca Navion were needed during the second quarter last year to provide adequate stocking levels in the dealer channel."

"We were pleased to see improvement in our sales order backlog," said Winnebago Industries' President Ed Barker. "As of February 24, 2007, the sales order backlog showed an increase of 40 percent in the Class A gas segment and 60 percent in the Class A diesel segment, while the Class C segment remained fairly flat compared to the sales order backlog reported as of February 25, 2006. The increase in Class A backlog is due primarily to the favorable dealer response to our new Winnebago Destination and Itasca Latitude motor homes now entering the market. The Destination and Latitude are available in either a rear gas or diesel chassis option. They are currently in production and we will begin initial shipments during the third quarter."

As of February 24, 2007, $22.2 million remains available under the April 12, 2006 Board of Directors common stock repurchase authorization.

Winnebago Industries will conduct a conference call in conjunction with this release at 9 a.m. Central Time today, Thursday, March 15, 2007. 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. The event will be archived and available for replay for the next 90 days.

About Winnebago Industries

Winnebago Industries, Inc. is a 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 or 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.

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                           Winnebago Industries, Inc.

                  Unaudited Consolidated Statements of Income

               (In thousands, except percent and per share data)



                                                         Quarter Ended
                                               Feb. 24, 2007       Feb. 25, 2006
                                                           %                   %
Net revenues                                 $ 199,014   100.0   $ 206,425   100.0
Cost of goods sold                             180,049    90.5     186,105    90.2
Gross profit                                    18,965     9.5      20,320     9.8
Operating expenses
Selling                                          4,315     2.1       4,505     2.2
General and administrative                       5,290     2.7       5,284     2.5
Total operating expenses                         9,605     4.8       9,789     4.7
Operating income                                 9,360     4.7      10,531     5.1
Financial income                                 1,602      .8       1,314      .6
Income before income taxes                      10,962     5.5      11,845     5.7
Provision for taxes                              3,430     1.7       4,145     2.0
Net income                                   $   7,532     3.8   $   7,700     3.7
Income per common share:
Basic                                        $    0.24           $    0.23
Diluted                                      $    0.24           $    0.23
Weighted average common shares outstanding
Basic                                           31,459              32,806
Diluted                                         31,764              33,147

Six Months Ended Feb. 24, 2007 Feb. 25, 2006 % % Net revenues $ 400,779 100.0 $ 438,680 100.0 Cost of goods sold 360,430 89.9 387,196 88.3 Gross profit 40,349 10.1 51,484 11.7 Operating expenses
Selling 9,042 2.3 9,178 2.1 General and administrative 11,807 2.9 10,333 2.3 Total operating expenses 20,849 5.2 19,511 4.4 Operating income 19,500 4.9 31,973 7.3 Financial income 3,165 .8 2,236 .5 Income before income taxes 22,665 5.7 34,209 7.8 Provision for taxes 7,197 1.8 11,939 2.7 Net income $ 15,468 3.9 $ 22,270 5.1 Income per common share:
Basic $ 0.49 $ 0.68 Diluted $ 0.49 $ 0.67 Weighted average common shares outstanding Basic 31,354 32,870 Diluted 31,666 33,167


                           Winnebago Industries, Inc.

                Unaudited Consolidated Condensed Balance Sheets

                                 (In thousands)





                                                Feb. 24, 2007          Aug. 26, 2006
ASSETS
Current assets:
Cash and cash equivalents                      $        12,446        $        24,934
Short-term investments                                 154,549                129,950
Receivables, net                                        23,406                 20,859
Inventories                                             94,389                 77,081
Prepaid and other                                       16,452                 14,336
Total current assets                                   301,242                267,160

Property and equipment, net                             54,280                 56,907
Deferred income taxes                                   25,708                 25,002
Investment in life insurance                            19,524                 20,814
Other assets                                            17,095                 14,832
Total assets                                   $       417,849        $       384,715

LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
Accounts payable                               $        37,437        $        27,923
Income taxes payable                                    10,343                  7,876
Accrued expenses                                        44,143                 44,323
Total current liabilities                               91,923                 80,122

Postretirement health care and deferred
compensation benefits, net of current
portion                                                 87,494                 86,271
Stockholders' equity                                   238,432                218,322
Total liabilities and stockholders' equity     $       417,849        $       384,715


                           Winnebago Industries, Inc.

                  Unaudited Condensed Statement of Cash Flows

                                 (In thousands)



                                                               Six Months Ended
                                                        Feb. 24, 2007     Feb. 25, 2006
Operating activities:
Net income                                             $        15,468   $        22,270
Adjustments to reconcile net income to net cash
provided by operating activities:
Depreciation                                                     5,331             5,328
Stock-based compensation                                         3,609             2,895
Postretirement benefit income and deferred
compensation expense                                               830               638
Deferred income taxes                                           (3,238 )           1,538
Increase in cash surrender value of life insurance
policies                                                          (390 )            (521 )
Excess tax benefit of stock options                             (1,587 )            (174 )
Other                                                               54               105
Change in assets and liabilities:
Inventories                                                    (17,308 )          29,767
Receivables and prepaid assets                                  (2,266 )          10,986
Income taxes payable                                             4,065             3,257
Accounts payable and accrued expenses                            9,149           (10,336 )
Postretirement and deferred compensation benefits                 (579 )            (663 )
Net cash provided by operating activities                       13,138            65,090

Investing activities:
Purchases of short-term investments                           (170,399 )        (110,100 )
Proceeds from the sale or maturity of short-term
investments                                                    145,800            58,950
Purchases of property and equipment                             (2,841 )          (1,968 )
Other                                                              748               274
Net cash used in investing activities                          (26,692 )         (52,844 )

Financing activities:
Payments for purchase of common stock                                -            (8,284 )
Payments of cash dividends                                      (6,254 )          (5,922 )
Proceeds from issuance of treasury stock                         5,733             1,127
Excess tax benefit of stock options                              1,587               174
Net cash provided by (used in) financing activities              1,066           (12,905 )

Net decrease in cash and cash equivalents                      (12,488 )            (659 )

Cash and cash equivalents at beginning of period                24,934            19,484

Cash and cash equivalents at end of period             $        12,446   $        18,825

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


Winnebago Industries, Inc.

Unaudited Motor Home Deliveries

Quarter Ended Change
Feb. 24, 2007 Feb. 25, 2006 Units %
Motor home unit deliveries
Class A Gas 886 658 228 34.7 Class A Diesel 430 471 (41 ) (8.7 ) Total Class A 1,316 1,129 187 16.6 Class C 787 1,139 (352 ) (30.9 ) Total deliveries 2,103 2,268 (165 (7.3 )

Six Months Ended Change Feb. 24, 2007 Feb. 25, 2006 Units % Motor home unit deliveries
Class A Gas 1,658 1,559 99 6.4 Class A Diesel 771 893 (122 ) (13.7 ) Total Class A 2,429 2,452 (23 ) (0.9 ) Class C 1,883 2,310 (427 ) (18.5 ) Total deliveries 4,312 4,762 (450 ) (9.4 )

Winnebago Industries, Inc.

Unaudited Backlog and Dealer Inventory

(Units)

As of Change
Feb. 24, 2007 Feb. 25, 2006 Units/$ %
Sales order backlog
Class A Gas 650 464 186 40.1 Class A Diesel 394 245 149 60.8 Total Class A 1,044 709 335 47.2 Class C 852 872 (20 ) (2.3 ) Total backlog* 1,896 1,581 315 19.9

Total approximate revenue
dollars (in thousands) $ 165,300 $ 127,800 $ 37,500 29.3

Dealer inventory 4,924 5,435 (511 ) (9.4 )

* 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.