SKECHERS USA Announces Second Quarter and Six Month 2008 Revenues

SKECHERS USA Announces Second Quarter and Six Month 2008 Revenues

Jul 23, 2008 • 4:00 pm EDT

— Record Second Quarter 2008 Net Sales of $354.6 Million; — Record Six Month 2008 Net Sales of $739.5 Million

MANHATTAN BEACH, Calif.–(BUSINESS WIRE)–

SKECHERS USA, Inc. (NYSE:SKX), a global leader in lifestyle footwear, today announced financial results for the quarter ended June 30, 2008.

Net sales for the second quarter of 2008 were $354.6 million compared to $352.2 million in the second quarter of 2007. Net earnings for the quarter were $14.6 million versus net earnings of $14.9 million in the second quarter of 2007. Net earnings per diluted share were $0.31 on 46.8 million diluted shares outstanding versus diluted earnings per share of $0.32 on 46.8 million diluted shares outstanding for the second quarter of 2007.

“Our record second quarter revenues of $354 million are in line with our expectations and the guidance we gave a few months ago,” stated Fred Schneider, chief financial officer of SKECHERS. “We are especially pleased with our continued strong international sales, and believe that we will continue to see growth in key areas around the world. While we did not experience domestic wholesale growth in the quarter, SKECHERS wholesale sales in the U.S. were slightly better than anticipated, which we feel is meaningful given the very soft retail environment. Our company-owned retail business has also been impacted by the weak domestic economy, with sales essentially flat on an increased store base. Our profitability is also in line with our expectations, and our balance sheet remains extremely strong, allowing us to continue to execute our growth plans both domestically and internationally.”

For the six months ended June 30, 2008, net sales increased 6.1 percent to $739.5 million compared to net sales of $697.1 million in the first six months of 2007. Net earnings were $47.5 million, compared to net earnings of $38.8 million in the first six months of 2007. Net earnings per diluted share in the first six months of 2008 were $1.02 per share on 46.7 million diluted shares outstanding versus $0.84 per share on 46.8 million diluted shares outstanding for the same period last year.

Gross profit for the second quarter of 2008 was $157.2 million compared to $152.0 million in the second quarter of 2007. Gross margin was 44.3 percent for the second quarter of 2008 compared to 43.2 percent in the second quarter of 2007. Gross profit for the first six months of 2008 reached $329.4 million or 44.5 percent of net sales versus $301.1 million or 43.2 percent of net sales in the first six months of 2007.

Robert Greenberg, chief executive officer of SKECHERS, said: “At just 16 years old, we are young compared to many other global footwear companies, yet we are a top brand in both market share and awareness, and we are continuing to grow. In fact, a recent NPD poll tracked the top footwear brands by sales in 10 major categories, and SKECHERS appeared in 6 of these categories, more than any other brand, including the No. 1 position in Juniors’ Men, Juniors’ Women and Low Performance Footwear. This is an important indication of the strength of the SKECHERS brand in the United States. We believe consumers remain committed to a brand that delivers both style and comfort, and our accounts remain committed to a brand they know will deliver the right footwear at a good price and provide marketing support for their product. We are launching new print and television campaigns for our brands, including a multiple medium campaign featuring American Idol winner David Cook in SKECHERS and a new print and TV campaign featuring High School Musical star Vanessa Hudgens. We believe our fashionable and diverse product offering, which now includes the very fresh junior sneaker brands Punkrose for women and Public Royalty for men, resonates with consumers in markets around the world. Our goal is to continue to profitably grow our brand internationally as well as in the United States by continuing to create desirable brands sought after by consumers of all ages. We remain confident that there are still areas to penetrate in the United States, and the opportunities for growth internationally are numerous.”

“We are pleased with our sales in the second quarter and for the first six months of the year. Achieving record revenues and still growing when the U.S. retail sector is very soft is clearly not easy for any business,” stated David Weinberg, SKECHERS’ chief operating officer. “We believe our growth is due to the reputation of our brand, our diversified product offering, and our global business model.”

Weinberg continued: “While we are satisfied with our performance for the quarter, we are cautiously optimistic about the second half of the year. We believe the third quarter will be stronger than this past quarter, as discussed when we gave second quarter guidance a few months ago. This expectation is based on orders received during the second quarter, resulting in double digit backlogs internationally and mid-single digits domestically. In addition, we just completed several weeks of pre-lines and received very positive feedback from our key domestic and Canadian accounts, and our international business is growing in nearly every market across the globe. While we are cautious in our domestic plans given the U.S. economy, our key indicators give us confidence that we will be able to profitably grow our market share. We are continuing to further lay the foundation for our planned world-wide growth by enhancing our distribution capabilities, building our international business, and looking for new opportunities to grow domestically.”

The Company now expects net sales for the third quarter of 2008 to be in the range of $425 million to $440 million and net earnings per diluted share of $0.57 to $0.65.

SKECHERS USA, Inc., based in Manhattan Beach, California, designs, develops and markets a diverse range of footwear for men, women and children under the SKECHERS name, as well as under several uniquely branded names. SKECHERS footwear is available in the United States via department and specialty stores, Company-owned SKECHERS retail stores and its e-commerce website, as well as in over 100 countries and territories through the Company’s global network of distributors and subsidiaries in Canada, Brazil, and across Europe, as well as through a joint venture in China. Please visit www.skechers.com or call the Company’s information line at 877-INFO-SKX.

This announcement may contain forward-looking statements that are made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Forward-looking statements include, without limitation, any statement that may predict, forecast, indicate or simply state future results, performance or achievements of the Company, and can be identified by the use of forward-looking language such as “believe,” “anticipate,” “expect,” “estimate,” “intend,” “plan,” “project,” “will be,” “will continue,” “will result,” “could,” “may,” “might,” or any variations of such words with similar meanings. Any such statements are subject to risks and uncertainties that could cause the Company’s actual results to differ materially from those projected in forward-looking statements. Factors that might cause or contribute to such differences include international, national and local general economic, political and market conditions; intense competition among sellers of footwear for consumers; changes in fashion trends and consumer demands; popularity of particular designs and categories of products; the level of sales during the spring, back-to-school and holiday selling seasons; the ability to anticipate, identify, interpret or forecast changes in fashion trends, consumer demand for our products and the various market factors described above; the ability of the Company to maintain its brand image; the ability to sustain, manage and forecast the Company’s growth and inventories; the ability to secure and protect trademarks, patents and other intellectual property; the loss of any significant customers, decreased demand by industry retailers and cancellation of order commitments; potential disruptions in manufacturing related to overseas sourcing and concentration of production in China, including, without limitation, difficulties associated with political instability in China, increases in labor or raw material costs, the occurrence of prolonged adverse weather conditions, a natural disaster or outbreak of a pandemic disease in China, or electrical shortages, labor shortages or work stoppages that may lead to higher production costs, production delays and/or transportation delays; changes in monetary controls and valuations of the Yuan by the Chinese government; increased costs of freight and transportation to meet delivery deadlines; violation of labor or other laws by our independent contract manufacturers, suppliers or licensees; potential imposition of additional duties, tariffs or other trade restrictions; business disruptions resulting from natural disasters such as an earthquake due to the location of the Company’s domestic warehouse, headquarters and a substantial number of retail stores in California; changes in business strategy or development plans; changes in economic conditions that could affect the Company’s ability to open retail stores in new markets and/or the sales performance of the Company’s existing stores; the ability to attract and retain qualified personnel; the disruption, expense and potential liability associated with existing or unanticipated future litigation; and other factors referenced or incorporated by reference in the Company’s annual report on Form 10-K for the year ended December 31, 2007 and in its quarterly report on Form 10-Q for the quarter ended March 31, 2008. The risks included here are not exhaustive. We operate in a very competitive and rapidly changing environment. New risks emerge from time to time and we cannot predict all such risk factors, nor can we assess the impact of all such risk factors on our business or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements. Given these risks and uncertainties, you should not place undue reliance on forward-looking statements as a prediction of actual results. Moreover, reported results should not be considered an indication of the Company’s future performance.

                        SKECHERS U.S.A., INC.
                CONDENSED CONSOLIDATED BALANCE SHEETS
                             (Unaudited)
                            (In thousands)

                                                 June 30, December 31,
                                                   2008       2007
                                                 -------- ------------
                     ASSETS
Current Assets:
  Cash and cash equivalents                      $145,622     $199,516
  Short-term investments                                -      104,500
  Trade accounts receivable, net                  232,853      167,406
  Other receivables                                 9,063       10,520
                                                 -------- ------------
      Total receivables                           241,916      177,926
                                                 -------- ------------
  Inventories                                     234,152      204,211
  Prepaid expenses and other current assets        20,865       13,993
  Deferred tax assets                               8,594        8,594
                                                 -------- ------------
      Total current assets                        651,149      708,740
                                                 -------- ------------
Property and equipment, at cost less accumulated
 depreciation and amortization                    126,932       98,400
Intangible assets, less applicable amortization         -           78
Deferred tax assets                                15,977       13,983
Long-term investments                              94,075            -
Other assets, at cost                              23,271        6,776
                                                 -------- ------------
TOTAL ASSETS                                     $911,404     $827,977
                                                 ======== ============
      LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
  Current installments of long-term borrowings   $    206     $    437
  Accounts payable                                185,154      164,466
  Accrued expenses                                 31,005       19,949
                                                 -------- ------------
      Total current liabilities                   216,365      184,852
                                                 -------- ------------
Long-term borrowings, excluding current
 installments                                      16,287       16,462
Minority interest                                   2,620            -
Stockholders' equity                              676,132      626,663
                                                 -------- ------------
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY       $911,404     $827,977
                                                 ======== ============
                        SKECHERS U.S.A., INC.
            CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS
                             (Unaudited)
                (In thousands, except per share data)

                               Three Months Ended   Six Months Ended
                                     June 30,            June 30,
                                 2008      2007      2008      2007
                               --------- --------- --------- ---------

Net sales                      $354,574  $352,211  $739,496  $697,107
Cost of sales                   197,381   200,183   410,131   396,040
                               --------- --------- --------- ---------
           Gross profit         157,193   152,028   329,365   301,067
Royalty income                      230     1,193     1,070     2,394
                               --------- --------- --------- ---------
                                157,423   153,221   330,435   303,461
                               --------- --------- --------- ---------
Operating expenses:
   Selling                       38,592    40,950    64,126    67,791
   General and administrative    98,857    90,473   198,079   176,457
                               --------- --------- --------- ---------
                                137,449   131,423   262,205   244,248
                               --------- --------- --------- ---------
Other income (expense):
   Interest, net                    488     1,286     1,941     2,133
   Other, net                       844      (147)      748      (169)
                               --------- --------- --------- ---------
                                  1,332     1,139     2,689     1,964
                               --------- --------- --------- ---------
Earnings before income taxes
 and minority interest           21,306    22,937    70,919    61,177
   Income tax expense             7,045     7,989    23,814    22,329
   Minority interest in loss
    of consolidated subsidiary     (380)        -      (380)        -
                               --------- --------- --------- ---------
          Net earnings         $ 14,641  $ 14,948  $ 47,485  $ 38,848
                               ========= ========= ========= =========

Net earnings per share:
   Basic                       $   0.32  $   0.33  $   1.03  $   0.87
                               ========= ========= ========= =========
   Diluted                     $   0.31  $   0.32  $   1.02  $   0.84
                               ========= ========= ========= =========

Weighted average shares:
   Basic                         46,000    45,576    45,941    44,777
                               ========= ========= ========= =========
   Diluted                       46,810    46,808    46,737    46,809
                               ========= ========= ========= =========
SKECHERS USA Announces Second Quarter and Six Month 2008 Revenues

SKECHERS USA, Inc. Announces Earnings Date for Fiscal 2008 Second Quarter Financial Results

Jul 18, 2008 • 9:00 am EDT

MANHATTAN BEACH, Calif.–(BUSINESS WIRE)–

SKECHERS USA, Inc. (NYSE:SKX), a global leader in lifestyle footwear, today announced that the Company’s conference call to review fiscal year 2008 second quarter financial results will be broadcast live over the internet on Wednesday, July 23, 2008 at 4:30 pm Eastern Time.

This call is being webcast by CCBN and can be accessed at SKECHERS website at www.skx.com. The call will be archived for two weeks.

The webcast is also being distributed over CCBN’s Investor Distribution Network to both institutional and individual investors. Individual investors can listen to the call through CCBN’s individual investor center at www.companyboardroom.com or by visiting any of the investor sites in CCBN’s Individual Investor Network. Institutional investors can access the call via CCBN’s password-protected event management site, StreetEvents (www.streetevents.com).

About SKECHERS USA, Inc.

Celebrating its 16th year in business, SKECHERS USA, Inc., designs, develops and markets a diverse range of footwear for men, women and children under the SKECHERS name, as well as under several uniquely branded names. SKECHERS footwear is available in the United States via department and specialty stores, company-owned SKECHERS retail stores and its e-commerce website, as well as in over 100 countries and territories through the company’s global network of distributors and subsidiaries in Canada, Brazil, Asia, and across Europe, as well as through a joint venture in China and in Hong Kong. The company is based in Manhattan Beach, California. Please visit www.skechers.com or call the company’s information line at 877-INFO-SKX.

SKECHERS USA Announces Second Quarter and Six Month 2008 Revenues

SKECHERS Denies Crocs’ Baseless Claims

Jul 16, 2008 • 4:21 pm EDT

SKECHERS Says: “A Bear is not a Crocodile”

MANHATTAN BEACH, Calif.–(BUSINESS WIRE)–

SKECHERS USA, Inc. (NYSE:SKX), a global leader in the lifestyle footwear industry, today announced that it denies all of the patent and trade dress infringement and unfair competition and trade practice claims asserted against the Company on July 10, 2008 by Colorado-based Crocs, Inc. in the United States District Court for the District of Colorado. The complaint alleges, among other claims, that SKECHERS’ Cali Bear logo, which is a depiction of a bear, infringes Crocs’ Crocodile logo.

“We believe that this lawsuit is completely without merit and will vigorously defend ourselves against such baseless allegations,” says Philip G. Paccione, General Counsel and Executive Vice President of SKECHERS. “Among the outlandish allegations is that SKECHERS’ Cali Bear logo is confusingly similar to Crocs’ Crocodile logo, and that advertising SKECHERS’ products in Boulder, Colorado somehow dilutes the value of Crocs’ trademarks and appropriates Crocs’ goodwill. Even a cursory review of the two animal marks demonstrates that the allegations are ridiculous.

“As far as advertising in Boulder, Colorado, SKECHERS has had a loyal following in Colorado long before Crocs even existed and we have an absolute right to do that. We believe that this lawsuit is nothing more than a never-ending attempt by Crocs to monopolize the molded footwear market by bullying competitors and customers and misusing the United States Patent Office and federal courthouse. SKECHERS prefers to compete in the market place through the quality of its products and image.”

Paccione continued, “Crocs allegations on the shoe designs will fare no better. As owners of numerous famous trademarks and patents in the footwear industry, SKECHERS respects the intellectual property of other brands and spends tens of millions of dollars each year to design and prominently brand and distinguish its own products from competitors. The designs at issue in this case are distinguishable from Crocs’ patents and there is no possibility that anyone will be confused by the SKECHERS designs. Indeed, SKECHERS has many of its own design patents in the molded footwear category, including some covering the very styles at issue in this case. Moreover, SKECHERS footwear and packaging are prominently branded with the world famous SKECHERS name and trademarks at every turn, which Crocs conveniently ignores.”

ABOUT SKECHERS USA, Inc.

Celebrating its 16th year in business, SKECHERS USA, Inc., designs, develops and markets a diverse range of footwear for men, women and children under the SKECHERS name, as well as under several uniquely branded names. SKECHERS footwear is available in the United States via department and specialty stores, company-owned SKECHERS retail stores and its e-commerce website, as well as in over 100 countries and territories through the company’s global network of distributors and subsidiaries in Canada, Brazil, Asia, and across Europe, as well as through a joint venture in China and in Hong Kong. The company is based in Manhattan Beach, California. Please visit www.skechers.com or call the company’s information line at 877-INFO-SKX.

This announcement may contain forward-looking statements that are made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Forward-looking statements include, without limitation, any statement that may predict, forecast, indicate or simply state future results, performance or achievements of the Company, and can be identified by the use of forward looking language such as “believe,” “anticipate,” “expect,” “estimate,” “intend,” “plan,” “project,” “will be,” “will continue,” “will result,” “could,” “may,” “might,” or any variations of such words with similar meanings. Any such statements are subject to risks and uncertainties that could cause the Company’s actual results to differ materially from those projected in forward-looking statements. Factors that might cause or contribute to such differences include international, national and local general economic, political and market conditions; intense competition among sellers of footwear for consumers; changes in fashion trends and consumer demands; popularity of particular designs and categories of products; the level of sales during the spring, back-to-school and holiday selling seasons; the ability to anticipate, identify, interpret or forecast changes in fashion trends, consumer demand for our products and the various market factors described above; the ability of the Company to maintain its brand image; the ability to sustain, manage and forecast the Company’s growth and inventories; the ability to secure and protect trademarks, patents and other intellectual property; the loss of any significant customers, decreased demand by industry retailers and cancellation of order commitments; potential disruptions in manufacturing related to overseas sourcing and concentration of production in China, including, without limitation, difficulties associated with political instability in China, increases in labor or raw material costs, the occurrence of prolonged adverse weather conditions, a natural disaster or outbreak of a pandemic disease in China, or electrical shortages, labor shortages or work stoppages that may lead to higher production costs, production delays and/or transportation delays; changes in monetary controls and valuations of the Yuan by the Chinese government; increased costs of freight and transportation to meet delivery deadlines; violation of labor or other laws by our independent contract manufacturers, suppliers or licensees; potential imposition of additional duties, tariffs or other trade restrictions; business disruptions resulting from natural disasters such as an earthquake due to the location of the Company’s domestic warehouse, headquarters and a substantial number of retail stores in California; changes in business strategy or development plans; changes in economic conditions that could affect the Company’s ability to open retail stores in new markets and/or the sales performance of the Company’s existing stores; the ability to attract and retain qualified personnel; the disruption, expense and potential liability associated with existing or unanticipated future litigation; and other factors referenced or incorporated by reference in the Company’s annual report on Form 10-K for the year ended December 31, 2007 and Form 10-Q for the quarter ended March 31, 2008. The risks included here are not exhaustive. We operate in a very competitive and rapidly changing environment. New risks emerge from time to time and we cannot predict all such risk factors, nor can we assess the impact of all such risk factors on our business or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements. Given these risks and uncertainties, you should not place undue reliance on forward-looking statements as a prediction of actual results. Moreover, reported results should not be considered an indication of the Company’s future performance.

SKECHERS USA Announces Second Quarter and Six Month 2008 Revenues

SKECHERS Signs Idol Winner David Cook to Global Deal

Jul 9, 2008 • 8:35 am EDT

Footwear Company Brings American Idol Winner on Board for Endorsement Agreement

MANHATTAN BEACH, Calif.–(BUSINESS WIRE)–

SKECHERS USA, Inc. (NYSE:SKX), a global leader in the lifestyle footwear industry, today announced that it has signed recent American Idol winner and rising star David Cook to a global endorsement agreement. This deal marks the first male celebrity to make SKECHERS’ roster since 2002, when actor Robert Downey Jr. was the face of the global brand, and the second American Idol winner, with Carrie Underwood being the first in 2005.

With exclusive worldwide rights to advertise footwear using Cook’s image through December 2009, SKECHERS will feature the 25-year-old singer in various SKECHERS’ styles through a campaign that will reflect his personality, interests and appeal. Launching in Fall ’08, the campaign coincides with the “PopTarts American Idols Live! Tour 2008,” and the debut of David’s first post-Idol album on 19 Recordings/RCA Records. The SKECHERS Cook campaign will include print, outdoor and in-store.

“I have always viewed SKECHERS as a cool company, so I am excited to be a part of their campaign,” said Cook, who proved his enduring popularity by breaking an all-time Billboard chart record with 11 songs debuting on the Hot 100 in a single week after winning American Idol. “They’ve had some sensational singers like Carrie Underwood and Christina Aguilera as they were starting out and it will be great to be a part of the SKECHERS roster.”

“We are thrilled that David will be representing SKECHERS in our marketing campaigns around the world,” stated Michael Greenberg, president of SKECHERS. “As a dynamic performer with a friendly, approachable personality, he’s a perfect fit for the SKECHERS brand and an exciting next step for our tradition of successful partnerships with emerging music stars.”

Greenberg continued, “The crossing-over of fashion and music is beneficial to both industries, and benefits the stars and the brands associated with them. For this reason, we have invested in such phenomenal stars as Britney Spears, Christina Aguilera, Carrie Underwood, Ashlee Simpson, and now, David Cook.”

Along with celebrated songstresses Spears, Aguilera, Underwood and Simpson, and male stars like Rob Lowe, Matt Dillon, former Lakers player Rick Fox and Downey Jr. have all appeared in SKECHERS marketing campaigns.

Mr. Cook did not plan to try out when he went to support his brother at the Omaha, Nebraska auditions for season seven of American Idol. Despite his intentions, he was convinced to sing, and was selected to continue to the Hollywood round. The guitar-playing rock singer overcame the odds to beat out over 100,000 contestants before advancing to the top 24. David received the necessary votes to stick around week after week, until he eventually won the title of “American Idol” at the finale in Los Angeles on May 21, 2008.

The global endorsement agreement was signed with 19 Merchandising Limited on behalf of Mr. Cook.

ABOUT SKECHERS USA, Inc.

Celebrating its 16th year in business, SKECHERS USA, Inc., designs, develops and markets a diverse range of footwear for men, women and children under the SKECHERS name, as well as under several uniquely branded names. SKECHERS footwear is available in the United States via department and specialty stores, company-owned SKECHERS retail stores and its e-commerce website, as well as in over 100 countries and territories through the company’s global network of distributors and subsidiaries in Canada, Brazil, Asia, and across Europe, as well as through a joint venture in China and in Hong Kong. The company is based in Manhattan Beach, California. Please visit www.skechers.com or call the company’s information line at 877-INFO-SKX.

This announcement may contain forward-looking statements that are made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Forward-looking statements include, without limitation, any statement that may predict, forecast, indicate or simply state future results, performance or achievements, and can be identified by the use of forward looking language such as “believe,” “anticipate,” “expect,” “estimate,” “intend,” “plan,” “project,” “will be,” “will continue,” “will result,” “could,” “may,” “might,” or any variations of such words with similar meanings. Any such statements are subject to risks and uncertainties that could cause actual results to differ materially from those projected in forward-looking statements. Factors that might cause or contribute to such differences include international, national and local general economic, political and market conditions; intense competition among sellers of footwear for consumers; changes in fashion trends and consumer demands; popularity of particular designs and categories of products; the level of sales during the spring, back-to-school and holiday selling seasons; the ability to anticipate, identify, interpret or forecast changes in fashion trends, consumer demand for the products and the various market factors described above; the ability to maintain brand image; the ability to sustain, manage and forecast growth and inventories; the ability to secure and protect trademarks, patents and other intellectual property; the loss of any significant customers, decreased demand by industry retailers and cancellation of order commitments; potential disruptions in manufacturing related to overseas sourcing and concentration of production in China, including, without limitation, difficulties associated with political instability in China, the occurrence of a natural disaster or outbreak of a pandemic disease in China, or electrical shortages, labor shortages or work stoppages that may lead to higher production costs and/or production delays; changes in monetary controls and valuations of the Yuan by the Chinese government; increased costs of freight and transportation to meet delivery deadlines; violation of labor or other laws by independent contract manufacturers, suppliers or licensees; potential imposition of additional duties, tariffs or other trade restrictions; business disruptions resulting from natural disasters such as an earthquake due to the location of domestic warehouses, headquarters and a substantial number of retail stores in California; changes in business strategy or development plans; changes in economic conditions that could affect the ability to open retail stores in new markets and/or the sales performance of existing retail stores; the ability to attract and retain qualified personnel; the disruption, expense and potential liability associated with existing or unanticipated future litigation; and other factors referenced or incorporated by reference in SKECHERS’ Form 10-K for the year ended December 31, 2007 and Form 10-Q for the quarter ended March 31, 2008. The risks included here are not exhaustive. We operate in a very competitive and rapidly changing environment. New risks emerge from time to time and we cannot predict all such risk factors, nor can we assess the impact of all such risk factors on our businesses or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements. Given these risks and uncertainties, you should not place undue reliance on forward-looking statements as a prediction of actual results. Moreover, reported results should not be considered an indication of future performance.

SKECHERS USA Announces Second Quarter and Six Month 2008 Revenues

SKECHERS Footwear Announces Record First Quarter 2008 Revenues and Record Earnings

Apr 23, 2008 • 4:00 pm EDT

— First Quarter 2008 Net Sales Increase 11.6 Percent to $384.9 Million — First Quarter 2008 Net Earnings Increase 37.4 Percent to $32.8 Million — First Quarter 2008 EPS increase of 34.6 Percent to $0.70

MANHATTAN BEACH, Calif.–(BUSINESS WIRE)–

SKECHERS USA, Inc. (NYSE:SKX), a global leader in lifestyle footwear, today announced financial results for the first quarter ended March 31, 2008.

Net sales for the first quarter of 2008 rose 11.6 percent to $384.9 million compared to $344.9 million for the same period in 2007. Net earnings for the quarter were a record $32.8 million versus net earnings of $23.9 million for the first quarter of 2007. Diluted earnings per share were $0.70 on 46,664,000 weighted average shares outstanding versus diluted earnings per share of $0.52 on 46,803,000 weighted average shares outstanding for the first quarter of 2007.

“Our first quarter sales of $384.9 million represent a new first quarter record and the second highest quarter in the Company’s history,” began David Weinberg, chief operating officer of SKECHERS. “The record revenue and earnings were primarily the result of growth across our international wholesale and retail businesses. Our domestic wholesale, retail and e-commerce divisions also grew year over year in spite of negative comp store sales experienced by our retail stores. We are particularly gratified with our strong and broad-based improvement given the challenging U.S. retail environment.”

Gross profit for the first quarter of 2008 was $172.2 million or 44.7 percent of net sales compared to $149.0 million or 43.2 percent of net sales in the first quarter of last year.

“Our improved margins, record earnings and record quarterly earnings per share of $0.70, which is substantially above our first quarter guidance of $0.57 to $0.62, is primarily due to the high double-digit growth in our international subsidiary business, a lower tax rate resulting from our international growth, as well as the favorable impact of the exchange rates experienced during the quarter,” stated Fred Schneider, SKECHERS chief financial officer. “Our balance sheet continues to be very strong, enabling us to continue to invest in our growth. While we are cautiously optimistic that the liquidity will be restored for our auction rate securities in the short term, we felt it was prudent to classify them to a long-term asset during the quarter.”

“As we approach our 16th year in business, we are ready to drive our message to every fashion-savvy consumer in every metropolis around the world. We believe we are extremely well-positioned, even in light of the economic challenges the U.S. is currently experiencing. In fact, Sporting Goods Intelligence recently (April 14, 2008) reported that ‘SKECHERS became the (U.S.) market’s only other billion dollar brand outside of Nike and grew its (U.S. market) share’,” commented Robert Greenberg, SKECHERS’ chief executive officer. “We have multiple unique lines comprised of more than 2,500 trend-right and reasonably priced styles. We are able to successfully meet the needs of a diverse consumer base in the United States and internationally by marketing our product through multiple mediums and several channels of distribution. We believe our fashionable product, broad diversification, and willingness to support our business through both marketing and execution makes us the right brand for our consumers. We are pleased with our consistent growth and record earnings, and look to the coming year with an eye on further developing our domestic and international business in our existing markets and building our brand in the recently launched Brazil and China arenas, as well as growing our company-owned store base by another 20 to 25 locations – including our first in Scotland, which is opening this week. Our goal is to continue to ensure that SKECHERS remains a must-have brand.”

Mr. Weinberg continued: “We believe the sales momentum we are seeing will continue into the second quarter based on key indicators including our backlog and strong shipments to date this quarter. While we are encouraged by our key indicators, we remain cautious about the coming year and therefore are providing a broader guidance range for the second quarter. This guidance reflects the difficult retail environment, which has resulted in many retailers requesting product shipping closer to their need.”

The Company now expects second quarter 2008 net sales to be in the range of $350 million to $365 million and diluted earnings per share in the range of $0.30 to $0.38.

SKECHERS USA, Inc., based in Manhattan Beach, California, designs, develops and markets a diverse range of footwear for men, women and children under the SKECHERS name, as well as under several uniquely branded names. SKECHERS footwear is available in the United States via department and specialty stores, Company-owned SKECHERS retail stores and its e-commerce website, as well as in over 100 countries and territories through the Company’s global network of distributors and subsidiaries in Canada, Brazil, and across Europe, as well as through a joint venture in China. Please visit www.skechers.com or call the Company’s information line at 877-INFO-SKX.

This announcement may contain forward-looking statements that are made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Forward-looking statements include, without limitation, any statement that may predict, forecast, indicate or simply state future results, performance or achievements of the Company, and can be identified by the use of forward looking language such as “believe,” “anticipate,” “expect,” “estimate,” “intend,” “plan,” “project,” “will be,” “will continue,” “will result,” “could,” “may,” “might,” or any variations of such words with similar meanings. Any such statements are subject to risks and uncertainties that could cause the Company’s actual results to differ materially from those projected in forward-looking statements. Factors that might cause or contribute to such differences include international, national and local general economic, political and market conditions; intense competition among sellers of footwear for consumers; changes in fashion trends and consumer demands; popularity of particular designs and categories of products; the level of sales during the spring, back-to-school and holiday selling seasons; the ability to anticipate, identify, interpret or forecast changes in fashion trends, consumer demand for our products and the various market factors described above; the ability of the Company to maintain its brand image; the ability to sustain, manage and forecast the Company’s growth and inventories; the ability to secure and protect trademarks, patents and other intellectual property; the loss of any significant customers, decreased demand by industry retailers and cancellation of order commitments; potential disruptions in manufacturing related to overseas sourcing and concentration of production in China, including, without limitation, difficulties associated with political instability in China, increases in labor or raw material costs, the occurrence of prolonged adverse weather conditions, a natural disaster or outbreak of a pandemic disease in China, or electrical shortages, labor shortages or work stoppages that may lead to higher production costs, production delays and/or transportation delays; changes in monetary controls and valuations of the Yuan by the Chinese government; increased costs of freight and transportation to meet delivery deadlines; violation of labor or other laws by our independent contract manufacturers, suppliers or licensees; potential imposition of additional duties, tariffs or other trade restrictions; business disruptions resulting from natural disasters such as an earthquake due to the location of the Company’s domestic warehouse, headquarters and a substantial number of retail stores in California; changes in business strategy or development plans; changes in economic conditions that could affect the Company’s ability to open retail stores in new markets and/or the sales performance of the Company’s existing stores; the ability to attract and retain qualified personnel; the disruption, expense and potential liability associated with existing or unanticipated future litigation; and other factors referenced or incorporated by reference in the Company’s annual report on Form 10-K for the year ended December 31, 2007. The risks included here are not exhaustive. We operate in a very competitive and rapidly changing environment. New risks emerge from time to time and we cannot predict all such risk factors, nor can we assess the impact of all such risk factors on our business or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements. Given these risks and uncertainties, you should not place undue reliance on forward-looking statements as a prediction of actual results. Moreover, reported results should not be considered an indication of the Company’s future performance.

                        SKECHERS U.S.A., INC.
                CONDENSED CONSOLIDATED BALANCE SHEETS
                             (Unaudited)
                            (In thousands)

                                               March 31,  December 31,
                                                  2008        2007
                                               ---------- ------------
                    ASSETS
Current Assets:
  Cash and cash equivalents                     $ 152,436    $ 199,516
  Short-term investments                                -      104,500
  Trade accounts receivable, net                  237,021      167,406
  Other receivables                                 9,196       10,520
                                               ---------- ------------
      Total receivables                           246,217      177,926
                                               ---------- ------------
  Inventories                                     178,368      204,211
  Prepaid expenses and other current assets        21,789       13,993
  Deferred tax assets                               8,594        8,594
                                               ---------- ------------
      Total current assets                        607,404      708,740
                                               ---------- ------------
Property and equipment, at cost less
 accumulated depreciation and amortization        106,687       98,400
Intangible assets, less applicable
 amortization                                          14           78
Deferred tax assets                                14,670       13,983
Long-term investments                             107,616            -
Other assets, at cost                              22,637        6,776
                                               ---------- ------------
TOTAL ASSETS                                    $ 859,028    $ 827,977
                                               ========== ============
     LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities:
  Current installments of long-term borrowings  $     323    $     437
  Accounts payable                                148,187      164,466
  Accrued expenses                                 33,288       19,949
                                               ---------- ------------
      Total current liabilities                   181,798      184,852
                                               ---------- ------------
Long-term borrowings, excluding current
 installments                                      16,365       16,462
Stockholders' equity                              660,865      626,663
                                               ---------- ------------
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY      $ 859,028    $ 827,977
                                               ========== ============
                        SKECHERS U.S.A., INC.
            CONDENSED CONSOLIDATED STATEMENTS OF EARNINGS
                             (Unaudited)
                (In thousands, except per share data)

                                                 Three Months Ended
                                                       March 31,
                                                   2008        2007
                                                ----------- ----------

Net sales                                          $384,922   $344,896
Cost of sales                                       212,750    195,857
                                                ----------- ----------
           Gross profit                             172,172    149,039
Royalty income                                          840      1,201
                                                ----------- ----------
                                                    173,012    150,240
                                                ----------- ----------
Operating expenses:
   Selling                                           25,534     26,841
   General and administrative                        99,221     85,984
                                                ----------- ----------
                                                    124,755    112,825
                                                ----------- ----------
Earnings from operations                             48,257     37,415
                                                ----------- ----------

Other income (expense):
   Interest, net                                      1,453        847
   Other, net                                          (97)       (22)
                                                ----------- ----------
                                                      1,356        825
                                                ----------- ----------
Earnings before income taxes                         49,613     38,240
Income tax expense                                   16,769     14,340
                                                ----------- ----------
          Net earnings                              $32,844    $23,900
                                                =========== ==========


Net earnings per share:
   Basic                                              $0.72      $0.54
                                                =========== ==========
   Diluted                                            $0.70      $0.52
                                                =========== ==========

Weighted average shares:
   Basic                                             45,880     43,951
                                                =========== ==========
   Diluted                                           46,664     46,803
                                                =========== ==========
SKECHERS USA Announces Second Quarter and Six Month 2008 Revenues

SKECHERS Stages Successful National Sales Conference in China

Apr 16, 2008 • 9:01 am EDT

MANHATTAN BEACH, Calif.–(BUSINESS WIRE)–

SKECHERS USA, Inc. (NYSE:SKX), a global leader in the lifestyle footwear industry, announced that it recently held its first national sales conference in China with its joint venture partner Luen Thai Enterprises, a Hong Kong-based conglomerate with investments in various industries in Asia, North America and the Pacific Region. The three-day conference was held during the last week of March in Guangzhou, the nerve center of commercial and trade activities in the country’s booming Southern region of Guangdong.

The conference also heralded the official entry of SKECHERS into the China market. Guangzhou is the headquarters of SKECHERS in China, and company-owned flagship stores are already being established in major fashion cities across the country — specifically Beijing, Shanghai and Shenzhen.

Now supported with an even stronger foundation via the joint venture SKECHERS China Limited, the Company’s success is expected to be replicated in China, a country of approximately 1.4 billion people. With more than 3000 styles for men, women and children, SKECHERS believes there is great potential in the Chinese market.

“SKECHERS was born out of the passion that we all have for the footwear business,” said Michael Greenberg, president of SKECHERS and Chairman of SKECHERS China Limited, to an audience of more than 100 department store owners, mall operators and other franchisees. “It is this passion that will ensure the success of SKECHERS in China.”

Mr. Willie Tan, CEO of the joint venture, led the management team in securing the trust of partners and vendors by emphasizing the solid and capable background of the joint venture companies Luen Thai Enterprises and SKECHERS. Mr. Tan said: “Our experience in the China market and long business heritage in the country will propel SKECHERS to reach its target market. At SKECHERS, we have great products as well as the vision, passion and the commitment of the people. With SKECHERS, you can rely on strong infrastructure, systems support, world class marketing and positioning programs and highly experienced people to reach our target customers.”

At the close of the conference, Mr. Greenberg commented: “This is a first-class way to launch a brand in a country with so much opportunity, and it is exciting to see so many key accounts here – and to have them hungry for a lifestyle brand such as SKECHERS. The success of the event is evident in the enthusiasm of all here, as well as in the number of orders and inquiries made on the spot.”

ABOUT Luen Thai Enterprises

Based in Hong Kong, Luen Thai Enterprises is a conglomerate with businesses and investments in multiple industries including footwear manufacturing and supply-chain services, ocean and air cargo services, long-line fishing and distribution of fresh seafood products, real estate development, travel and tours, and wholesale distribution. Luen Thai Enterprises has business operations in China, Japan, Philippines, the United States, Micronesia and the Pacific region. A sister company of Luen Thai Enterprises, Luen Thai Holdings Limited is one of the leading apparel manufacturing and supply chain services providers worldwide. The Company produces more than 80 million pieces of apparel annually for men, women and children.

Luen Thai Enterprises is a privately held company and employs more than 2,000 people. It is part of close to a $1 billion group of companies that also includes footwear manufacturing, logistics, hotels, travel and tour operation among others. Most of the businesses have been operating for more than 20 years. Luen Thai Enterprises is steadily bolstering its foundation in Mainland China. Its strong business network in the local retail industry and long heritage of doing business in the country is expected to complement SKECHERS China’s growth plans.

ABOUT SKECHERS USA, Inc.

SKECHERS USA, Inc., based in Manhattan Beach, California, designs, develops and markets a diverse range of footwear for men, women and children under the SKECHERS name, as well as under several uniquely branded names. SKECHERS footwear is available in the United States via department and specialty stores, Company-owned SKECHERS retail stores and its e-commerce website, as well as in over 100 countries and territories through the Company’s global network of distributors, subsidiaries in Canada, Brazil, Asia, and across Europe, as well as in China through a joint venture. Please visit www.skechers.com or call the Company’s information line at 877-INFO-SKX.

This announcement may contain forward-looking statements that are made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Forward-looking statements include, without limitation, any statement that may predict, forecast, indicate or simply state future results, performance or achievements of the Company, and can be identified by the use of forward looking language such as “believe,” “anticipate,” “expect,” “estimate,” “intend,” “plan,” “project,” “will be,” “will continue,” “will result,” “could,” “may,” “might,” or any variations of such words with similar meanings. Any such statements are subject to risks and uncertainties that could cause the Company’s actual results to differ materially from those projected in forward-looking statements. Factors that might cause or contribute to such differences include international, national and local general economic, political and market conditions; intense competition among sellers of footwear for consumers; changes in fashion trends and consumer demands; popularity of particular designs and categories of products; the level of sales during the spring, back-to-school and holiday selling seasons; the ability to anticipate, identify, interpret or forecast changes in fashion trends, consumer demand for our products and the various market factors described above; the ability of the Company to maintain its brand image; the ability to sustain, manage and forecast the Company’s growth and inventories; the ability to secure and protect trademarks, patents and other intellectual property; the loss of any significant customers, decreased demand by industry retailers and cancellation of order commitments; potential disruptions in manufacturing related to overseas sourcing and concentration of production in China, including, without limitation, difficulties associated with political instability in China, increases in labor or raw material costs, the occurrence of prolonged adverse weather conditions, a natural disaster or outbreak of a pandemic disease in China, or electrical shortages, labor shortages or work stoppages that may lead to higher production costs, production delays and/or transportation delays; changes in monetary controls and valuations of the Yuan by the Chinese government; increased costs of freight and transportation to meet delivery deadlines; violation of labor or other laws by our independent contract manufacturers, suppliers or licensees; potential imposition of additional duties, tariffs or other trade restrictions; business disruptions resulting from natural disasters such as an earthquake due to the location of the Company’s domestic warehouse, headquarters and a substantial number of retail stores in California; changes in business strategy or development plans; changes in economic conditions that could affect the Company’s ability to open retail stores in new markets and/or the sales performance of the Company’s existing stores; the ability to attract and retain qualified personnel; the disruption, expense and potential liability associated with existing or unanticipated future litigation; and other factors referenced or incorporated by reference in the Company’s annual report on Form 10-K for the year ended December 31, 2007. The risks included here are not exhaustive. We operate in a very competitive and rapidly changing environment. New risks emerge from time to time and we cannot predict all such risk factors, nor can we assess the impact of all such risk factors on our business or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any forward-looking statements. Given these risks and uncertainties, you should not place undue reliance on forward-looking statements as a prediction of actual results. Moreover, reported results should not be considered an indication of the Company’s future performance.