.

First Quarter Net Revenue Increased 35% to $186.8 million

First Quarter Diluted EPS of $0.46

VANCOUVER, British Columbia--(BUSINESS WIRE)-- lululemon athletica inc. (NASDAQ:LULU) (TSX:LLL) today announced financial results for the first quarter ended May 1, 2011.

lululemon athletica South Miami opened on April 15, 2011. (Photo: Business Wire)

For the first quarter ended May 1, 2011:

    --  Net revenue for the quarter increased 35% to $186.8 million from $138.3
        million in the first quarter of fiscal 2010.
    --  Comparable stores sales for the first quarter increased by 16% on a
        constant dollar basis.
    --  Direct to consumer revenue increased 51% to $13.8 million, or 7.4% of
        total Company sales, in the first quarter of fiscal 2011, an increase
        from 6.6% of total Company sales in the first quarter of fiscal 2010.
    --  Gross profit for the quarter increased by 48% to $109.7 million, and as
        a percentage of net revenue gross profit increased to 58.7% for the
        quarter from 53.8% in the first quarter of fiscal 2010. The increase
        included 140 basis points from the non-recurring adjustment for the
        recognition of input tax credits in the first quarter of fiscal 2011.
    --  Income from operations for the quarter increased by 59% to $51.7
        million, and as a percentage of net revenue was 27.7% compared to 23.5%
        of net revenue in the first quarter of fiscal 2010.
    --  The tax rate for the quarter was 36.3% compared to 40.0% a year ago. The
        decrease resulted from a revision to management's plans for repatriation
        of unremitted earnings of the Canadian operating subsidiary.
    --  Diluted earnings per share for the quarter were $0.46 on net income of
        $33.4 million, compared to diluted earnings per share of $0.27 on net
        income of $19.6 million in the first quarter of fiscal 2010. The
        increase included $0.02 in diluted earnings per share from the
        non-recurring adjustment for the recognition of input tax credits in the
        first quarter of fiscal 2011.

The Company ended the first quarter of fiscal 2011 with $260.9 million in cash and cash equivalents compared to $173.6 million at the end of the first quarter of fiscal 2010. Inventory at the end of the first quarter of fiscal 2011 totaled $64.4 million compared to $50.8 million at the end of the first quarter of fiscal 2010. The Company ended the quarter with 142 stores in North America and Australia.

Christine Day, lululemon's CEO stated: "We've had a great start to the year and a very successful first quarter considering our lean inventory levels. We were able to generate strong sales and earnings growth while also focusing on a successful transition of our e-Commerce platform in-house. While cautious about the macro-environment, we remain confident that our business momentum will continue through fiscal 2011."

Updated Outlook

For the second quarter of fiscal 2011, we expect net revenue to be in the range of $200 million to $205 million based on a comparable-store sales percentage increase in the mid-to-upper teens on a constant-dollar basis. Diluted earnings per share are expected to be in the range of $0.42 to $0.44 for the quarter. This assumes 72.6 million diluted weighted-average shares outstanding and a 36% tax rate.

For the full fiscal 2011, we now expect net revenue to be in the range of $915 million to $930 million and diluted earnings per share are expected to be in the range of $2.10 to $2.16 for the full year. This assumes a tax rate of 36% and 72.8 million diluted weighted-average shares outstanding.

Conference Call Information

A conference call to discuss first quarter results is scheduled for today, June 10, 2011, at 9:00 a.m. EST. Those interested in participating in the call are invited to dial 1-877-303-3203 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 a long, healthy and fun life. 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 risk that increasing costs of raw materials could increase our cost of goods sold and cause our results of operations and financial condition to suffer; increasing labor costs and other factors associated with the production of our products in China, which could increase the costs to produce our products; 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 30, 2011 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 Weeks Ended  Thirteen Weeks Ended

                                      May 1, 2011           May 2, 2010

                                      (unaudited)          (unaudited)

Net revenue                           $ 186,780$ 138,297

Costs of goods sold                     77,096                63,940

Gross profit                            109,684               74,357

As a percent of net revenue             58.7    %             53.8     %

Selling, general and administrative     57,997                41,883
expenses

As a percent of net revenue             31.1    %             30.3     %

Income from operations                  51,687                32,474

As a percent of net revenue             27.7    %             23.5     %

Other income (expense), net             904                   161

Income before provision for income      52,591                32,635
taxes

Provision for income taxes              19,075                13,047

Net income                              33,516                19,588

Net income attributable to              144                   --
non-controlling interest

Net income attributable to lululemon  $ 33,372$ 19,588
athletica inc.

Basic earnings per share              $ 0.47$ 0.28

Diluted earnings per share            $ 0.46$ 0.27

Basic weighted-average shares           71,380                70,599
outstanding

Diluted weighted-average shares         72,455                71,582
outstanding




lululemon athletica inc.

Condensed Consolidated Balance Sheets

Expressed in thousands

                                            May 1, 2011  January 30, 2011

                                            (unaudited)  (audited)

ASSETS

Current assets

Cash and cash equivalents                   $ 260,871$ 316,286

Inventories                                   64,423       57,469

Other current assets                          24,694       15,524

Total current assets                          349,988      389,279

Property and equipment, net                   144,917      70,954

Goodwill and intangible assets, net           28,769       27,112

Deferred income taxes and other assets        12,786       11,957

Total assets                                $ 536,460$ 499,302

LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities

Accounts payable                            $ 3,409$ 6,659

Other current liabilities                     55,581       60,306

Income taxes payable                          -            18,399

Total current liabilities                     58,990       85,364

Non-current liabilities                       21,609       19,645

Stockholders' equity                          455,861      394,293

Total liabilities and stockholders' equity  $ 536,460$ 499,302

lululemon athletica inc.

Condensed Consolidated Statements of Cash Flows

Expressed in thousands

                                      Thirteen Weeks Ended  Thirteen Weeks Ended

                                      May 1, 2011           May 2, 2010

                                      (unaudited)           (unaudited)

Cash flows from operating activities

Net income                            $ 33,516$ 19,588

Items not affecting cash                6,277                 9,026

Other, including net changes in         (34,138 )             (16,042 )
other non-cash balances

Net cash provided by operating          5,655                 12,572
activities

Net cash used in investing              (74,831 )             (6,157  )
activities

Net cash provided by financing          8,158                 4,982
activities

Effect of exchange rate changes on      5,603                 2,670
cash

Increase (decrease) in cash and cash    (55,415 )             14,067
equivalents

Cash and cash equivalents, beginning  $ 316,286$ 159,573
of period

Cash and cash equivalents, end of     $ 260,871$ 173,640
period




lululemon athletica inc.

Reconciliation of Non-GAAP Financial Measure

Constant-dollar changes

                                    Thirteen Weeks Ended  Thirteen Weeks Ended

                                    May 1, 2011           May 2, 2010

                                    % Change              % Change

Comparable-store sales (GAAP)       19       %            51       %

Decrease due to foreign exchange    (3       )%           (16      )%
rate changes

Comparable-store sales in constant  16       %            35       %
dollars



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    Source: lululemon athletica inc.