.

Second Quarter Net Revenue Increases 56% to $152.2 million

Second Quarter Diluted EPS of $0.30

VANCOUVER, British Columbia--(BUSINESS WIRE)-- lululemon athletica inc. [NASDAQ:LULU; TSX:LLL] today announced financial results for the second quarter ended August 1, 2010.

For the thirteen weeks ended August 1, 2010:

    --  Net revenue for the quarter increased 55.8% to $152.2 million from $97.7
        million in the second quarter of fiscal 2009. Net revenue from
        corporate-owned stores was $129.4 million for the quarter, an increase
        of 52.1% from $85.1 million in the second quarter of fiscal 2009, and
        comparable-store sales increased by 31% on a constant-dollar basis.
    --  Gross profit for the quarter increased by 77.8% to $80.3 million, and as
        a percentage of net revenue gross profit increased to 52.8% for the
        quarter from 46.2% in the second quarter of fiscal 2009.
    --  Income from operations for the quarter increased by 138.9% to $34.2
        million, and as a percentage of net revenue was 22.5% compared to 14.7%
        of net revenue in the second quarter of fiscal 2009.
    --  Diluted earnings per share for the quarter was $0.30 on net income of
        $21.8 million, compared to diluted earnings per share of $0.13 on net
        income of $9.2 million in the second quarter of fiscal 2009.
    --  The tax rate for the quarter was 40.3% versus 35.6% a year ago. The tax
        rate has been increased to take into account the additional future
        income tax liability which could arise on repatriation of excess
        unremitted earnings of the Canadian operating subsidiary.

For the twenty-six weeks ended August 1, 2010:

    --  Net revenue for the first two quarters increased 61.9% to $290.5 million
        from $179.4 million in the same period of fiscal 2009. Net revenue from
        corporate-owned stores was $245.0 million for the first two quarters of
        fiscal 2010, an increase of 55.1% from $158.0 million in the first two
        quarters of fiscal 2009. Year to date comparable-store sales increased
        by 33% on a constant-dollar basis.
    --  Gross profit for the first two quarters increased by 92.9% to $154.7
        million from $80.2 million in the same period of fiscal 2009. As a
        percentage of net revenue, gross profit increased to 53.2% for the first
        two quarters of fiscal 2010 from 44.7% in the same period of fiscal
        2009.
    --  Income from operations for the first two quarters increased by 175.9% to
        $66.7 million, and as a percentage of net revenue was 23.0% compared to
        13.5% of net revenue in the same period of fiscal 2009.
    --  Diluted earnings per share on a year to date basis was $0.58 on net
        income of $41.4 million, compared to diluted earnings per share of $0.22
        on net income of $15.8 million in the same period of fiscal 2009.
    --  The tax rate for the first two quarters of fiscal 2010 was 40.1% versus
        35.1% for the same period in the prior year. The tax rate has been
        increased to take into account the additional future income tax
        liability which could arise on repatriation of excess unremitted
        earnings of the Canadian operating subsidiary.

The Company ended the second quarter of fiscal 2010 with $178.2 million in cash and cash equivalents compared to $83.8 million at the end of the second quarter of fiscal 2009. Inventory at the end of the second quarter of fiscal 2010 totaled $66.5 million compared to $46.5 million at the end of the second quarter of fiscal 2009. The Company ended the quarter with 130 stores in North America and Australia.

Christine Day, lululemon's CEO stated: "Our strong sales momentum reflects increased brand awareness driven by the strength of our product innovation, guest experience and community engagement. We achieved $1,532 in sales per square foot for the second quarter driven by the exceptional performance of our newest stores. We are intently focused on our existing growth strategies which include fueling our rapidly growing e-commerce business and leveraging our showrooms into 20 to 25 store openings in 2011."

Updated Outlook

For the third quarter of fiscal 2010, we expect net revenue to be in the range of $155 million to $160 million based on a comparable-store sales percentage increase in the high-teens on a constant-dollar basis. Diluted earnings per share are expected to be in the range of $0.22 to $0.24 for the quarter. This assumes 72.5 million diluted weighted-average shares outstanding.

For the full fiscal 2010, we now expect net revenue to be in the range of $645 million to $650 million and diluted earnings per share are expected to be in the range of $1.18 to $1.22 for the full year. This assumes 72.3 million diluted weighted-average shares outstanding.

Consistent with the adjustment to the tax rate in the first quarter of fiscal 2010 the updated outlook assumes a tax rate of 40% for fiscal 2010.

Conference Call Information

A conference call to discuss second quarter results is scheduled for today, September 10, 2010, at 9:00 am Eastern Time. Those interested in participating in the call are invited to dial (877) 303-3203 approximately 10 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 United States 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 January 31, 2010 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

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

                             August 1,    August 2,    August 1,    August 2,
                             2010         2009         2010         2009
                             (unaudited)  (unaudited)  (unaudited)  (unaudited)

Net revenue                  $152,208     $97,721      $290,505     $179,401

Costs of goods sold          71,910       52,557       135,850      99,213

Gross profit                 80,298       45,164       154,655      80,188

As a percent of net revenue  52.8%        46.2%        53.2%        44.7%

Selling, general and         46,055       30,832       87,938       56,003
administrative expenses

As a percent of net revenue  30.2%        31.6%        30.3%        31.2%

Income from operations       34,243       14,332       66,717       24,185

As a percent of net revenue  22.5%        14.7%        23.0%        13.5%

Other income (expense), net  2,092        23           2,254        101

Income before provision for  36,335       14,355       68,971       24,286
income taxes

Provision for income taxes   14,628       5,111        27,676       8,524

Net Income                   21,707       9,244        41,295       15,762

Net loss attributable to     (85)         -            (85)         -
non-controlling interest

Net income attributable to   $21,792      $9,244       $41,380      $15,762
lululemon athletica inc.

Basic earnings per share     $0.31        $0.13        $0.59        $0.22

Diluted earnings per share   $0.30        $0.13        $0.58        $0.22

Basic weighted-average       70,820       69,948       70,708       70,176
shares outstanding

Diluted weighted-average     71,750       70,401       71,692       70,473
shares outstanding




lululemon athletica inc.

Condensed Consolidated Balance Sheets

Expressed in thousands

                                             August 1, 2010  January 31, 2010

                                             (unaudited)     (audited)

ASSETS

Current assets

Cash and cash equivalents                    $178,172        $159,573

Inventories                                  66,520          44,070

Other current assets                         14,358          12,767

Total current assets                         259,050         216,410

Property and equipment, net                  64,609          61,591

Intangible assets, net                       24,735          8,050

Deferred income taxes and other assets       15,302          21,207

Total assets                                 $363,696        $307,258

LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities

Accounts payable                             $7,275          $11,027

Other current liabilities                    37,019          39,908

Income taxes payable                         2,419           7,742

Total current liabilities                    46,713          58,678

Deferred income taxes and other non-current  23,669          15,472
liabilities

Stockholders' equity                         293,314         233,108

Total liabilities and stockholders' equity   $363,696        $307,258




lululemon athletica inc.

Condensed Consolidated Statements of Cash Flows

Expressed in thousands

                                 Twenty-Six Weeks Ended  Twenty-Six Weeks Ended
                                 August 1, 2010          August 2, 2009

                                 (unaudited)             (unaudited)

Cash flows from operating
activities

Net income                       $41,295                 $15,762

Items not affecting cash         22,436                  12,489

Other, including net changes in  (29,179)                482
other non-cash balances

Net cash provided by operating   34,552                  28,733
activities

Net cash used in investing       (24,053)                (6,303)
activities

Net cash provided by financing   6,138                   568
activities

Effect of exchange rate changes  1,962                   4,002
on cash

Increase in cash and cash        18,599                  27,000
equivalents

Cash and cash equivalents,       $159,573                $56,797
beginning of period

Cash and cash equivalents, end   $178,172                $83,797
of period




lululemon athletica inc.

Reconciliation of Non-GAAP Financial Measure

Constant-dollar changes

(unaudited)

                                    Thirteen Weeks Ended  Thirteen Weeks Ended

                                    August 1, 2010        August 2, 2009

                                    % Change              % Change

Comparable-store sales (GAAP)       38%                   (10)%

Increase (decrease) due to foreign  (7)%                  8%
exchange rate changes

Comparable-store sales in constant  31%                   (2)%
dollars




    Source: lululemon athletica inc.