.

Third Quarter Net Revenue Increases 56% to $175.8 million

Third Quarter Diluted EPS of $0.36

VANCOUVER, British Columbia--(BUSINESS WIRE)-- lululemon athletica inc. [NASDAQ:LULU; TSX:LLL] today announced financial results for the third quarter ended October 31, 2010.

Run Dash L/S $78.00 USD/CAD lululemon's super soft running luon(R) top provides a snug, next-to-skin fit, with body-mapped anti-stink circle mesh panels in high-sweat areas - plus a beautiful ruffle detail down the back. {Photo: Business Wire)

For the thirteen weeks ended October 31, 2010:

    --  Net revenue for the quarter increased 56% to $175.8 million from $112.9
        million in the third quarter of fiscal 2009. Net revenue from
        corporate-owned stores was $143.2 million for the quarter, an increase
        of 46% from $98.1 million in the third quarter of fiscal 2009, and
        comparable-store sales increased by 29% on a constant-dollar basis.
    --  Gross profit for the quarter increased by 72% to $96.8 million, and as a
        percentage of net revenue gross profit increased to 55% for the quarter
        from 50% in the third quarter of fiscal 2009.
    --  Income from operations for the quarter increased by 103% to $42.4
        million, and as a percentage of net revenue was 24% compared to 19% of
        net revenue in the third quarter of fiscal 2009.
    --  Diluted earnings per share for the quarter was $0.36 on net income of
        $25.7 million, compared to diluted earnings per share of $0.20 on net
        income of $14.1 million in the third quarter of fiscal 2009.
    --  The tax rate for the quarter was 39% versus 33% a year ago. The tax rate
        has been increased to take into account the additional deferred income
        tax liability for estimated future taxes attributable to undistributed
        earnings of the Canadian operating subsidiary.

For the thirty-nine weeks ended October 31, 2010:

    --  Net revenue for the first three quarters increased 60% to $466.3 million
        from $292.3 million in the same period of fiscal 2009. Net revenue from
        corporate-owned stores was $388.2 million for the first three quarters
        of fiscal 2010, an increase of 52% from $256.1 million in the first
        three quarters of fiscal 2009. Year to date comparable-store sales
        increased by 31% on a constant-dollar basis.
    --  Gross profit for the first three quarters increased by 84% to $251.5
        million from $136.5 million in the same period of fiscal 2009. As a
        percentage of net revenue, gross profit increased to 54% for the first
        three quarters of fiscal 2010 from 47% in the same period of fiscal
        2009.
    --  Income from operations for the first three quarters increased by 142% to
        $109.1 million, and as a percentage of net revenue was 23% compared to
        15% of net revenue in the same period of fiscal 2009.
    --  Diluted earnings per share on a year to date basis was $0.93 on net
        income of $67.1 million, compared to diluted earnings per share of $0.42
        on net income of $29.8 million in the same period of fiscal 2009.
    --  The tax rate for the first three quarters of fiscal 2010 was 40% versus
        34% for the same period in the prior year. The tax rate has been
        increased to take into account the additional deferred income tax
        liability for estimated future taxes attributable to undistributed
        earnings of the Canadian operating subsidiary.

The Company ended the third quarter of fiscal 2010 with $224.8 million in cash and cash equivalents compared to $101.8 million at the end of the third quarter of fiscal 2009. Inventory at the end of the third quarter of fiscal 2010 totaled $73.0 million compared to $52.1 million at the end of the third quarter of fiscal 2009. The Company ended the quarter with 134 stores in North America and Australia.

Christine Day, lululemon's CEO stated: "We are very pleased with our strong third quarter results. Our technical product continues to drive our top line growth, cementing our position as an innovative athletic wear company with yoga at our core. Looking ahead, we remain excited about the potential for lululemon and will continue to execute on our strategies and invest in our future for the significant growth opportunities still ahead of us."

Updated Outlook

For the fourth quarter of fiscal 2010, we expect net revenue to be in the range of $210 million to $215 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 $0.46 to $0.48 for the quarter. This assumes 72.2 million diluted weighted-average shares outstanding and a 40% tax rate.

Conference Call Information

A conference call to discuss third quarter results is scheduled for today, December 9, 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     Thirty-Nine  Thirty-Nine

                             Weeks        Weeks        Weeks        Weeks

                             Ended        Ended        Ended        Ended

                             October 31,  November 1,  October 31,  November 1,

                             2010         2009         2010         2009

                             (unaudited)  (unaudited)  (unaudited)  (unaudited)

Net revenue                  $175,800     $112,891     $466,305     $292,292

Costs of goods sold          78,968       56,553       214,818      155,766

Gross profit                 96,832       56,338       251,487      136,526

As a percent of net revenue  55.1%        49.9%        53.9%        46.7%

Selling, general and         54,456       35,412       142,394      91,415
administrative expenses

As a percent of net revenue  31.0%        31.4%        30.5%        31.3%

Income from operations       42,376       20,926       109,093      45,111

As a percent of net revenue  24.1%        18.5%        23.4%        15.4%

Other income (expense), net  91           (3)          2,345        98

Income before provision for  42,467       20,923       111,438      45,209
income taxes

Provision for income taxes   16,532       6,855        44,207       15,379

Net Income                   25,935       14,068       67,231       29,830

Net income attributable to   234          -            150          -
non-controlling interest

Net income attributable to   $25,701      $14,068      $67,081      $29,830
lululemon athletica inc.

Basic earnings per share     $0.36        $0.20        $0.95        $0.42

Diluted earnings per share   $0.36        $0.20        $0.93        $0.42

Basic weighted-average       70,938       70,279       70,786       70,205
shares outstanding

Diluted weighted-average     71,835       71,100       71,782       70,759
shares outstanding




lululemon athletica inc.

Condensed Consolidated Balance Sheets

Expressed in thousands

                                             October 31,  January 31,

                                             2010         2010

                                             (unaudited)  (audited)

ASSETS

Current assets

Cash and cash equivalents                    $224,775     $159,573

Inventories                                  73,023       44,070

Other current assets                         13,919       12,767

Total current assets                         311,717      216,410

Property and equipment, net                  67,457       61,591

Intangible assets, net                       26,488       8,050

Deferred income taxes and other assets       13,310       21,207

Total assets                                 $418,972     $307,258

LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities

Accounts payable                             $9,275       $11,027

Other current liabilities                    49,483       39,909

Income taxes payable                         5,518        7,742

Total current liabilities                    64,276       58,678

Deferred income taxes and other non-current  28,023       15,472
liabilities

Stockholders' equity                         326,673      233,108

Total liabilities and stockholders' equity   $418,972     $307,258




lululemon athletica inc.

Condensed Consolidated Statements of Cash Flows

Expressed in thousands

                                Thirty-Nine Weeks Ended  Thirty-Nine Weeks Ended

                                October 31, 2010         November 1, 2009

                                (unaudited)              (unaudited)

Cash flows from operating
activities

Net income                      $67,231                  $29,830

Items not affecting cash        36,201                   21,109

Other, including net changes    (15,515)                 834
in other non-cash balances

Net cash provided by operating  87,917                   51,773
activities

Net cash used in investing      (34,433)                 (10,214)
activities

Net cash provided by financing  7,945                    (27)
activities

Effect of exchange rate         3,773                    3,503
changes on cash

Increase in cash and cash       65,202                   45,035
equivalents

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

Cash and cash equivalents, end  $224,775                 $101,832
of period




lululemon athletica inc.

Store Count and Square Footage1

Year ended January 30, 2011

Square Footage Expressed in Thousands

                           Number of

             Number of     Stores      Number of

             Stores Open   Opened /    Stores      Number of

             at the        Acquired    Closed      Stores Open

             Beginning of  During the  During the  at the End of

             the Quarter   Quarter2    Quarter     the Quarter

1st Quarter  110           4           0           114

2nd Quarter  114           12          0           126

3rd Quarter  126           4           0           130




                                         Gross Square

             Total Gross                 Feet Lost

             Square Feet   Gross Square  due to Store  Total Gross

             at the        Feet Added    Closures      Square Feet

             Beginning of  During the    During the    at the End of

             the Quarter   Quarter2,3    Quarter       the Quarter

1st Quarter  316           9             0             325

2nd Quarter  325           25            0             350

3rd Quarter  350           14            0             364



1 Store count and square footage summary includes corporate-owned stores which are branded lululemon athletica and ivivva athletica.

2 Number of stores opened during fiscal 2010 are branded lululemon athletica and include nine locations repurchased from our Australian franchise operator and one reacquired franchise in Canada, in the second quarter.

3 Gross square feet added during the quarter includes net square foot additions for corporate-owned stores which have been renovated or relocated in the quarter.


lululemon athletica inc.

Reconciliation of Non-GAAP Financial Measure

Constant-dollar changes

(unaudited)

                                             Thirteen Weeks    Thirteen Weeks

                                             Ended             Ended

                                             October 31, 2010  November 1, 2009

                                             % Change          % Change

Comparable-store sales (GAAP)                32%               11%

Increase (decrease) due to foreign exchange  (3)%              (1)%
rate changes

Comparable-store sales in constant dollars   29%               10%



Photos/Multimedia Gallery Available: http://www.businesswire.com/cgi-bin/mmg.cgi?eid=6539657&lang=en


    Source: lululemon athletica inc.