.

Second Quarter Net Revenue Increases 14% to $97.7 Million

Second Quarter Diluted EPS of $0.13

VANCOUVER--(BUSINESS WIRE)-- lululemon athletica inc. [NASDAQ: LULU; TSX: LLL] today announced financial results for the thirteen weeks ended August 2, 2009.

For the thirteen weeks ended August 2, 2009:

    --  Net revenue increased 14% to $97.7 million from $85.5 million for the
        second quarter of fiscal 2008. Net revenue from corporate-owned stores
        was $85.1 million, an increase of 9% from $78.3 million for the second
        quarter of fiscal 2008, with a comparable-store sales decline of 2% on a
        constant-dollar basis compared to the second quarter of fiscal 2008.
    --  Gross profit as a percentage of net revenue decreased to 46.2% from
        51.9% of net revenue in the second quarter of fiscal 2008.
    --  Income from operations was $14.3 million, or 14.7% of net revenue,
        compared to $15.5 million, or 18.2% of net revenue, in the second
        quarter of fiscal 2008.
    --  Diluted earnings per share was $0.13 on net income of $9.2 million,
        compared to diluted earnings per share of $0.16 on net income of $11.1
        million in the second quarter of fiscal 2008.

For the twenty-six weeks ended August 2, 2009:

    --  Net revenue increased 10% to $179.4 million from $162.4 million for the
        same period of fiscal 2008. Net revenue from corporate-owned stores was
        $158.0 million, an increase of 7% from $147.7 million for the same
        period of fiscal 2008, with a comparable-store sales decline of 5% on a
        constant-dollar basis compared to the first two quarters of fiscal 2008.
    --  Gross profit as a percentage of net revenue decreased to 44.7% from
        52.6% of net revenue in the first two quarters of fiscal 2008.
    --  Income from operations was $24.2 million, or 13.5% of net revenue,
        compared to $27.5 million, or 16.9% of net revenue, in the first two
        quarters of fiscal 2008.
    --  Diluted earnings per share was $0.22 on net income of $15.8 million,
        compared to diluted earnings per share of $0.27 on net income of $19.6
        million in the first two quarters of fiscal 2008.

The Company ended the quarter with $83.8 million in cash and cash equivalents as compared to $56.8 million at the end of fiscal 2008. Inventory at the end of the quarter totaled $46.5 million as compared to $52.1 million at the end of fiscal 2008.

Christine Day, lululemon's CEO stated: "At the halfway mark of 2009, we are very pleased with the improving sales momentum in our business, which we believe demonstrates the power of our brand as well as our innovative product offerings, effective market strategy and strength of our management team. Our strong community relationships and focus on healthy lives combined with a continuous flow of well designed, functional, high-quality merchandise is creating a justifiable purchase even to the cautious consumer." Ms. Day continued, "We were also able to improve our gross margin sequentially over the first quarter. This rebound was a result of better same-store sales, our enhanced systems, and an operating model that is allowing us to operate with leaner inventory and therefore gain market share without resorting to markdowns."

Updated Guidance

For the third quarter of fiscal 2009 we expect comparable-store sales to be relatively flat on a constant-dollar basis compared to the third quarter of fiscal 2008. We anticipate reported net revenue to be in the range of $95 million to $100 million for the quarter, and diluted earnings per share in the range of $0.11 to $0.13 for the quarter. This assumes a tax rate of 35% and 70.6 million diluted weighted-average shares outstanding.

Conference Call Information

A conference call to discuss second quarter results is scheduled for today, September 10, 2009, at 9:00 AM Eastern Time. Investors interested in participating in the call are invited to dial (888) 417-8516 approximately ten minutes prior to the start of the call. The conference call will also be webcast live at www.lululemon.com. The webcast will be accessible on our website for approximately 30 days after the call.

About lululemon athletica inc.

lululemon athletica (NASDAQ:LULU; TSX:LLL) is a yoga-inspired athletic apparel company that creates components for people to live longer, healthier and more fun lives. By producing products that help keep people active and stress free, lululemon believes that the world will be a better place. Setting the bar in technical fabrics and functional designs, lululemon works with yogis and athletes in local communities for continuous research and product feedback. For more information, visit www.lululemon.com.

Non-GAAP Financial Measure

Constant-dollar net revenue changes, which exclude the impact of changes in foreign exchange rates, is not a U.S. Generally Accepted Accounting Principle ("GAAP") performance measure. We provide constant-dollar net revenue changes because we use the measure to understand the underlying growth rate of revenue excluding the impact on a quarter by quarter basis of changes in foreign exchange rates, which are not under management's direct control. We believe that disclosing net revenue changes on a constant-dollar basis is useful to investors because it enables them to better understand the level of growth of our business.

Forward-Looking Statements:

This press release contains "forward-looking statements" within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934 that involve risks, uncertainties and assumptions, such as statements regarding our future financial condition or results of operations, our prospects and strategies for future growth, the development and introduction of new products, and the implementation of our marketing and branding strategies. In many cases, you can identify forward-looking statements by terms such as "may," "will," "should," "expects," "plans," "anticipates," "outlook," "believes," "intends," "estimates," "predicts," "potential" or the negative of these terms or other comparable terminology. These forward-looking statements are based on management's current expectations but they involve a number of risks and uncertainties. Actual results and the timing of events could differ materially from those anticipated in the forward-looking statements as a result of risks and uncertainties, which include, without limitation: the possibility that we may not be able to manage operations at our current size or manage growth effectively; risks that consumer spending may continue to decline and that U.S. and global macroeconomic conditions may worsen; the possibility that levels of comparable-store sales or average sales per square foot will decline; the possibility that we may not be able to successfully expand in the United States and other new markets; increased competition causing us to reduce the prices of our products or to increase significantly our marketing efforts in order to avoid losing market share; the possibility that we may not be able to continually innovate and provide our consumers with improved products; the possibility that our suppliers or manufacturers may not produce or deliver our products in a timely or cost-effective manner; and other risk factors detailed in our Annual Report on Form 10-K for the fiscal year ended February 1, 2009 and in our subsequent reports on Form 10-Q filed with the Securities and Exchange Commission and available at www.sec.gov. You are urged to consider these factors carefully in evaluating the forward-looking statements contained herein and are cautioned not to place undue reliance on such forward-looking statements, which are qualified in their entirety by these cautionary statements. The forward-looking statements made herein speak only as of the date of this press release and the company undertakes no obligation to publicly update such forward-looking statements to reflect subsequent events or circumstances.


lululemon athletica inc.

Condensed Consolidated Statements of Operations

Expressed in thousands, except per share amounts

(Unaudited)

                  Thirteen        Thirteen        Twenty-Six      Twenty-Six
                  Weeks Ended     Weeks Ended     Weeks Ended     Weeks Ended

                  August 2, 2009  August 3, 2008  August 2, 2009  August 3, 2008

Net revenue       $97,721         $85,484         $179,401        $162,424

Costs of goods    52,557          41,108          99,213          76,947
sold

Gross profit      45,164          44,376          80,188          85,477

As a percent of   46.2%           51.9%           44.7%           52.6%
net revenue

Selling, general
and               30,832          28,832          56,003          57,987
administrative
expenses

As a percent of   31.6%           33.7%           31.2%           35.7%
net revenue

Income from       14,332          15,544          24,185          27,490
operations

As a percent of   14.7%           18.2%           13.5%           16.9%
net revenue

Other income,     23              211             101             489
net

Income before     14,355          15,755          24,286          27,979
income taxes

Provision for     5,111           3,415           8,524           7,169
income taxes

Net income from
continuing        $9,244          $12,340         $15,762         $20,810
operations

Net loss from
discontinued      --              (1,192)         --              (1,186)
operations

Net income        $9,244          $11,148         $15,762         $19,624

Basic earnings
(loss) per
share:

Continuing        $0.13           $0.18           $0.22           $0.31
operations

Discontinued      --              (0.02)          --              (0.02)
operations

Net basic
earnings per      $0.13           $0.16           $0.22           $0.29
share

Diluted earnings
(loss) per
share:

Continuing        $0.13           $0.18           $0.22           $0.29
operations

Discontinued      --              (0.02)          --              (0.02)
operations

Net diluted
earnings per      $0.13           $0.16           $0.22           $0.27
share

Weighted-average
outstanding:

Basic             69,948          68,107          70,176          67,892

Diluted           70,401          70,376          70,473          70,800




lululemon athletica inc.

Condensed Consolidated Balance Sheets

Expressed in thousands

                                             August 2, 2009  February 1, 2009

                                             (unaudited)

ASSETS

Current assets

Cash and cash equivalents                    $83,797         $56,797

Inventories                                  46,542          52,051

Other current assets                         12,393          8,140

Total current assets                         142,732         116,988

Property and equipment, net                  61,265          61,662

Intangible assets, net                       8,525           8,160

Deferred income taxes and other assets       13,304          24,826

Total assets                                 $225,826        $211,636

LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities

Accounts payable                             $3,073          $5,269

Other current liabilities                    32,195          37,933

Income taxes payable                         --              2,133

Total current liabilities                    35,268          45,335

Deferred income taxes and other non-current  13,479          11,459
liabilities

Stockholders' equity                         177,079         154,842

Total liabilities and stockholders' equity   $225,826        $211,636




lululemon athletica inc.

Condensed Consolidated Statements of Cash Flows

Expressed in thousands

(Unaudited)

                                                  Twenty-six      Twenty-six

                                                  Weeks Ended     Weeks Ended

                                                  August 2, 2009  August 3, 2008

Cash flows from operating activities

Net income from continuing operations             $15,762         $20,810

Items not affecting cash                          12,886          5,876

Other, including net changes in other non-cash    482             (15,544)
balances

Net cash provided by operating activities         29,130          11,142

Net cash used by investing activities             (6,303)         (22,081)

Net cash provided by financing activities         171             2,994

Effect of exchange rate changes on cash           4,002           (865)

Increase (decrease) in cash and cash equivalents  27,000          (8,810)
from continuing operations

Cash and cash equivalents from continuing         56,797          52,545
operations, beginning of period

Cash and cash equivalents from continuing         $83,797         $43,735
operations, end of period




lululemon athletica inc.

Reconciliation of Non-GAAP Financial Measure

Constant-dollar changes

                                    Thirteen Weeks Ended  Thirteen Weeks Ended

                                    August 2, 2009        August 3, 2008

                                    % Change              % Change

Comparable-store sales (GAAP)       (10)%                 18%

Increase (decrease) due to foreign  8%                    (5)%
exchange rate changes

Comparable-store sales in constant  (2)%                  13%
dollars




    Source: lululemon athletica inc.