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Winnebago Industries Reports Results for Third Quarter and First Nine Months Fiscal Year 2007

FOREST CITY, Iowa--(BUSINESS WIRE)--June 15, 2007--Winnebago Industries, Inc. (NYSE:WGO), a leading United States motor home manufacturer, today reported financial results for the Company's third quarter and first nine months of fiscal year 2007 ended May 26, 2007.

Revenues for the quarter were $231.7 million, an increase of 5.2 percent, compared to revenues of $220.3 million for the third quarter last fiscal year. Net income for the third quarter was $11.3 million, a decrease of 14.4 percent compared to net income of $13.2 million for the third quarter of fiscal 2006. On a diluted per share basis, the Company earned 35 cents a share for the third quarter of fiscal 2007, compared to 40 cents per diluted share for the third quarter last fiscal year.

Revenues increased 5.2 percent for the quarter due to a higher mix of Class A motor home deliveries. However, gross profit for the third quarter was negatively impacted by an increase in the mix of lower-margin motor homes in both Class A and Class C categories, as well as escalating materials and labor costs related to model year 2007 products. Net income for the third quarter was additionally impacted by increased selling expenses due to the acceleration of the Company's Dealer Days event from the fourth quarter to the third quarter, and increased general and administrative expenses primarily as a result of increased bonus expense due to the Company achieving a portion of its incentive compensation objectives.

Revenues for the first nine months of fiscal 2007 were $632.5 million, a decrease of 4.0 percent compared to $659.0 million for the same period last fiscal year. Net income for the first nine months of fiscal 2007 was $26.7 million, a decrease of 24.6 percent compared to $35.4 million for the same period of fiscal 2006. On a diluted per share basis, the Company earned 84 cents a share for the first nine months of fiscal 2007, compared to $1.08 a share for the first nine months of fiscal 2006.

"We were pleased with the positive reaction to the introduction of our new 2008 Winnebago and Itasca products at our recent Dealer Days event in Las Vegas," said Winnebago Industries' Chairman and CEO Bruce Hertzke. "It is our goal to increase our Class A diesel market share and I believe our new and redesigned diesel product lines will have a positive impact going forward."

"Production of our new 2008 models began in April," said Winnebago Industries' President Bob Olson. "We scheduled our Dealer Days event in May, a full month earlier than last year, in order to more closely align the model year production schedule with the model year introduction to our dealer partners. Moving this event into the Company's third quarter also had a positive impact on our sales order backlog, which showed a 45 percent increase compared to the third quarter last year. Most dramatically impacted by our Dealer Days event was the sales order backlog of both our Class A gas and diesel motor homes with 1,316 units as of May 26, 2007, a 137 percent increase compared to 556 units as of May 27, 2006."

"We believe the sales order backlog increase is due to the timing of our Dealer Days event and the acceptance of our new 2008 products at that event and not a reflection of the current market," said Olson. Statistical Surveys, Inc., a retail reporting service for the RV industry, recently reported continued softness in the retail market, with a decrease in retail sales of Class A and C motor homes of 9.5 percent year to date through April 2007.

"We continued our long-term strategy of returning profits to our shareholders and as a result, during the Company's third quarter ended May 26, 2007, Winnebago Industries repurchased 627,900 shares of common stock for $20.5 million," said Hertzke. As of May 26, 2007, $1.7 million remained available under the April 12, 2006 Board of Directors common stock repurchase authorization. Winnebago Industries has repurchased 24.4 million shares of common stock for $356.8 million since December 31, 1997.

Winnebago Industries will conduct a conference call in conjunction with this release at 9 a.m. Central Time today, Friday, June 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 and Chicago 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.

                      Winnebago Industries, Inc.
             Unaudited Consolidated Statements of Income
          (In thousands, except percent and per share data)

                                            Quarter Ended
                                  May 26, 2007        May 27, 2006
                               ------------------- -------------------
                                              %                   %
Net revenues                    $ 231,692   100.0  $  220,312   100.0
Cost of goods sold                205,436    88.7     192,236    87.3
                                 --------- -------  ---------- -------
  Gross profit                     26,256    11.3      28,076    12.7
                                 --------- -------  ---------- -------
Operating expenses
  Selling                           5,511     2.4       4,536     2.1
  General and administrative        6,086     2.6       5,160     2.3
                                 --------- -------  ---------- -------
  Total operating expenses         11,597     5.0       9,696     4.4
                                 --------- -------  ---------- -------
Operating income                   14,659     6.3      18,380     8.3
Financial income                    1,799     0.8       1,418     0.7
                                 --------- -------  ---------- -------
Income before income taxes         16,458     7.1      19,798     9.0
Provision for taxes                 5,205     2.2       6,641     3.0
                                 --------- -------  ---------- -------
Net income                      $  11,253     4.9  $   13,157     6.0
                                 ========= =======  ========== =======
Income per common share:
  Basic                         $    0.36          $     0.41
  Diluted                       $    0.35          $     0.40
Weighted average common shares
 outstanding
  Basic                            31,524              32,195
  Diluted                          31,761              32,496
                                         Nine Months Ended
                                  May 26, 2007        May 27, 2006
                              -------------------- -------------------
                                              %                   %
Net revenues                  $   632,471   100.0  $  658,992   100.0
Cost of goods sold                565,866    89.5     579,432    87.9
                               ----------- -------  ---------- -------
  Gross profit                     66,605    10.5      79,560    12.1
                               ----------- -------  ---------- -------
Operating expenses
  Selling                          14,553     2.3      13,714     2.1
  General and administrative       17,893     2.8      15,493     2.4
                               ----------- -------  ---------- -------
  Total operating expenses         32,446     5.1      29,207     4.5
                               ----------- -------  ---------- -------
Operating income                   34,159     5.4      50,353     7.6
Financial income                    4,964     0.8       3,654     0.6
                               ----------- -------  ---------- -------
Income before income taxes         39,123     6.2      54,007     8.2
Provision for taxes                12,402     2.0      18,580     2.8
                               ----------- -------  ---------- -------
Net income                    $    26,721     4.2  $   35,427     5.4
                               =========== =======  ========== =======
Income per common share:
  Basic                       $      0.85          $     1.09
  Diluted                     $      0.84          $     1.08
Weighted average common shares
 outstanding
  Basic                            31,411              32,645
  Diluted                          31,697              32,937
                      Winnebago Industries, Inc.
           Unaudited Consolidated Condensed Balance Sheets
                            (In thousands)

                                           May 26, 2007  Aug. 26, 2006
                                           ------------  -------------
ASSETS
Current assets:
   Cash and cash equivalents              $     11,911  $      24,934
   Short-term investments                      144,950        129,950
   Receivables, net                             22,680         20,859
   Inventories                                  90,862         77,081
   Prepaid and other                            19,083         14,336
                                           ------------  -------------
      Total current assets                     289,486        267,160

Property and equipment, net                     52,500         56,907
Deferred income taxes                           25,907         25,002
Investment in life insurance                    19,754         20,814
Other assets                                    17,162         14,832
                                           ------------  -------------
      Total assets                        $    404,809  $     384,715
                                           ============  =============

LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
   Accounts payable                       $     33,049  $      27,923
   Income taxes payable                          7,341          7,876
   Accrued expenses                             47,741         44,323
                                           ------------  -------------
      Total current liabilities                 88,131         80,122

Postretirement health care and deferred
compensation benefits, net of current
 portion                                        87,710         86,271
Stockholders' equity                           228,968        218,322
                                           ------------  -------------
      Total liabilities and stockholders'
       equity                             $    404,809  $     384,715
                                           ============  =============
                      Winnebago Industries, Inc.
             Unaudited Condensed Statement of Cash Flows
                            (In thousands)

                                                Nine Months Ended
                                            May 26, 2007  May 27, 2006
                                            ------------  ------------
Operating activities:
   Net income                              $     26,721  $     35,427
  Adjustments to reconcile net income to
   net cash provided by operating
   activities:
    Depreciation                                  7,942         7,989
    Stock-based compensation                      4,374         3,964
    Postretirement benefit income and
     deferred compensation expense                1,154           958
    Deferred income taxes                        (6,165)        1,002
    Increase in cash surrender value of
     life insurance policies                       (585)         (780)
    Excess tax benefit from stock-based
     compensation                                (1,926)         (280)
    Other                                            54           278
  Change in assets and liabilities:
    Inventories                                 (13,781)       32,456
    Receivables and prepaid assets               (1,423)       16,030
    Income taxes payable                          1,391         5,113
    Accounts payable and accrued expenses         8,372       (11,696)
    Postretirement and deferred
     compensation benefits                         (980)         (826)
                                            ------------  ------------
  Net cash provided by operating activities      25,148        89,635
                                            ------------  ------------

Investing activities:
  Purchases of short-term investments          (238,649)     (150,475)
  Proceeds from the sale or maturity of
   short-term investments                       223,649       118,575
  Purchases of property and equipment            (3,677)       (3,193)
  Other                                             904           315
                                            ------------  ------------
Net cash used in investing activities           (17,773)      (34,778)
                                            ------------  ------------

Financing activities:
  Payments for purchase of common stock         (20,548)      (51,576)
  Payments of cash dividends                     (9,412)       (8,871)
  Proceeds from issuance of treasury stock        7,636         1,245
  Excess tax benefit from stock-based
   compensation                                   1,926           280
                                            ------------  ------------
Net cash used in financing activities           (20,398)      (58,922)
                                            ------------  ------------

Net decrease in cash and cash equivalents       (13,023)       (4,065)

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

Cash and cash equivalents at end of period $     11,911  $     15,419
                                            ============  ============

Certain prior year information has been reclassified to conform to the
 current year presentation.
                      Winnebago Industries, Inc.
                   Unaudited Motor Home Deliveries

                                    Quarter Ended           Change
                             May 26, 2007  May 27, 2006  Units    %
                             ------------- ------------- ------ ------
Motor home unit deliveries
  Class A Gas                         904           782    122   15.6
  Class A Diesel                      397           341     56   16.4
                             ------------- ------------- ------ ------
    Total Class A                   1,301         1,123    178   15.9
  Class C                           1,268         1,443   (175) (12.1)
                             ------------- ------------- ------ ------
    Total deliveries                2,569         2,566      3    0.1
                             ============= ============= ====== ======
                                 Nine Months Ended          Change
                             May 26, 2007  May 27, 2006  Units    %
                            -------------- ------------ ------- ------
Motor home unit deliveries
  Class A Gas                       2,562        2,341     221    9.4
  Class A Diesel                    1,168        1,234     (66)  (5.3)
                            -------------- ------------ ------- ------
    Total Class A                   3,730        3,575     155    4.3
  Class C                           3,151        3,753    (602) (16.0)
                            -------------- ------------ ------- ------
    Total deliveries                6,881        7,328    (447)  (6.1)
                            ============== ============ ======= ======
                      Winnebago Industries, Inc.
                Unaudited Backlog and Dealer Inventory
                               (Units)

                                     As of                 Change
                           May 26, 2007  May 27, 2006   Units     %
                           ------------- ------------ --------- ------
Sales order backlog
  Class A Gas                       907          408       499  122.3
  Class A Diesel                    409          148       261  176.4
                           ------------- ------------ --------- ------
    Total Class A                 1,316          556       760  136.7
  Class C                         1,059        1,086       (27)  (2.5)
                           ------------- ------------ --------- ------
    Total backlog (1)             2,375        1,642       733   44.6
                           ============= ============ ========= ======

Total approximate revenue
dollars (in thousands)      $   207,569   $  120,950  $ 86,619   71.6

Dealer inventory                  4,604        4,881      (277)  (5.7)

(1) 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.

CONTACT:
Winnebago Industries, Inc.
Sheila Davis, 641-585-6803 (PR/IR Mgr.)
sdavis@winnebagoind.com

SOURCE:
Winnebago Industries, Inc.