.

Second Quarter Net Revenue Increased 39% to $212.3 million

Second Quarter Diluted EPS of $0.26

VANCOUVER, British Columbia--(BUSINESS WIRE)-- lululemon athletica inc. [NASDAQ:LULU; TSX:LLL] today announced financial results for the second quarter ended July 31, 2011.

For the thirteen weeks ended July 31, 2011:

    --  Net revenue for the quarter increased 39% to $212.3 million from $152.2
        million in the second quarter of fiscal 2010.
    --  Comparable stores sales for the second quarter increased by 20% on a
        constant dollar basis.
    --  Direct to consumer revenue increased 93% to $18.6 million, or 8.8% of
        total Company revenues, in the second quarter of fiscal 2011, an
        increase from 6.3% of total Company revenues in the second quarter of
        fiscal 2010.
    --  Gross profit for the quarter increased 52% to $122.1 million, and as a
        percentage of net revenue gross profit increased to 57.5% for the
        quarter from 52.8% in the second quarter of fiscal 2010.
    --  Income from operations for the quarter increased 74% to $59.5 million,
        and as a percentage of net revenue was 28.0% compared to 22.5% of net
        revenue in the second quarter of fiscal 2010.
    --  The tax rate for the quarter was 35.7% compared to 40.3% a year ago. The
        decrease resulted from a revision to management's plans for repatriation
        of unremitted earnings of the Canadian operating subsidiary.
    --  Presented on a post-split basis, diluted earnings per share for the
        quarter were $0.26 on net income of $38.4 million, compared to diluted
        earnings per share of $0.15 on net income of $21.8 million in the second
        quarter of fiscal 2010.

For the twenty-six weeks ended July 31, 2011:

    --  Net revenue for the first two quarters increased 37% to $399.1 million
        from $290.5 million in the same period of fiscal 2010.
    --  Comparable stores sales for the first two quarters increased by 18% on a
        constant dollar basis.
    --  Direct to consumer revenue increased 72% to $32.4 million, or 8.1% of
        total Company revenues, in the first two quarters of fiscal 2011, an
        increase from 6.5% of total Company revenues in the first two quarters
        of fiscal 2010.
    --  Gross profit for the quarter increased 50% to $231.8 million, and as a
        percentage of net revenue gross profit increased to 58.1% for the first
        two quarters from 53.2% in the same period 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 first two quarters increased 67% to
        $111.2 million, and as a percentage of net revenue was 27.9% compared to
        23.0% of net revenue in the same period of fiscal 2010.
    --  The tax rate for the first two quarters was 36.0% compared to 40.1% a
        year ago. The decrease resulted from a revision to management's plans
        for repatriation of unremitted earnings of the Canadian operating
        subsidiary.
    --  Presented on a post-split basis, diluted earnings per share for the
        first two quarters were $0.49 on net income of $71.8 million, compared
        to diluted earnings per share of $0.29 on net income of $41.4 million in
        the same period 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 second quarter of fiscal 2011 with $264.7 million in cash and cash equivalents compared to $178.2 million at the end of the second quarter of fiscal 2010. Inventory at the end of the second quarter of fiscal 2011 totaled $88.9 million compared to $66.5 million at the end of the second quarter of fiscal 2010. The Company ended the quarter with 151 stores in North America and Australia.

Christine Day, lululemon's CEO stated: "Our business remained very healthy through the second quarter, as strong sales productivity and operating margins grew pre-tax income by more than 60%. Our success is based on running a healthy brand focused business. We are confident that we are well positioned to manage successfully through the current economic environment while sensibly pursuing our future opportunities."

Updated Outlook

For the third quarter of fiscal 2011, we expect net revenue to be in the range of $225 million to $230 million based on a comparable-store sales percentage increase in the low to mid-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 145.5 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 $930 million to $950 million and diluted earnings per share are expected to be in the range of $1.10 to $1.14 for the full year. This assumes 145.4 million diluted weighted-average shares outstanding and a tax rate of 36%.

Conference Call Information

A conference call to discuss second quarter results is scheduled for today, September 9, 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.

The presentation of this financial information is not intended to be considered in isolation or as a substitute for, or superior to, the financial information prepared and presented in accordance with GAAP. For more information on this non-GAAP financial measure, please see the table captioned "Reconciliation of Non-GAAP Financial Measure - Constant dollar changes" included in the accompanying financial tables, which includes more detail on the GAAP financial measure that is most directly comparable to non-GAAP financial measures and the related reconciliations between these financial measures.

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: an economic downturn or economic uncertainty in our key markets; increasing product costs and decreasing selling prices; our inability to anticipate consumer preferences and successfully develop and introduce new, innovative and updated products; our inability to accurately forecast customer demand for our products; our inability to manage our growth and the increased complexity of our business effectively; the fluctuating costs of raw materials; our reliance on and limited control over third-party suppliers to provide fabrics for and to produce our products; our highly competitive market and increasing competition; an unforeseen disruption of our information systems; our inability to deliver our products to the market and to meet customer expectations due to problems with our distribution system; our inability to cancel store leases if an existing or new store is not profitable; increasing labor costs and other factors associated with the production of our products in China; our inability to successfully open new store locations in a timely manner; our failure to maintain the value and reputation of our brand; our failure to comply with trade and other regulations; our competitors manufacturing and selling products based on our fabrics and manufacturing technology at lower prices than we can; our failure to protect our intellectual property rights; and other risk factors detailed in our Annual Report on Form 10-K for the fiscal year ended January 30, 2011 and our Quarterly Reports on Form 10-Q for fiscal 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       Thirteen         Twenty-Six     Twenty-Six

                   Weeks Ended    Weeks Ended      Weeks Ended    Weeks Ended

                   July 31, 2011 August 1, 2010    July 31, 2011  August 1, 2010

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

Net revenue        $ 212,323$ 152,208$ 399,103$ 290,505

Costs of goods       90,251         71,910           167,346        135,850
sold

Gross profit         122,072        80,298           231,757        154,655

As a percent of      57.5    %      52.8        %    58.1    %      53.2    %
net revenue

Selling, general
and                  62,589         46,055           120,587        87,938
administrative
expenses

As a percent of      29.5    %      30.2        %    30.2    %      30.3    %
net revenue

Income from          59,483         34,243           111,170        66,717
operations

As a percent of      28.0    %      22.5        %    27.9    %      23.0    %
net revenue

Other income         597            2,092            1,501          2,254
(expense), net

Income before
provision for        60,080         36,335           112,671        68,971
income taxes

Provision for        21,462         14,628           40,537         27,676
income taxes

Net income           38,618         21,707           72,134         41,295

Net income (loss)
attributable to      239            (85         )    383            (85     )
non-controlling
interest

Net income
attributable to    $ 38,379$ 21,792$ 71,751$ 41,380
lululemon
athletica inc.

Basic earnings     $ 0.27$ 0.15$ 0.50$ 0.29
per share

Diluted earnings   $ 0.26$ 0.15$ 0.49$ 0.29
per share

Basic
weighted-average     143,163        141,640          142,961        141,416
shares
outstanding

Diluted
weighted-average     145,228        143,500          145,108        143,384
shares
outstanding




lululemon athletica inc.

Condensed Consolidated Balance Sheets

Expressed in thousands

                                            July 31, 2011  January 30, 2011

                                            (unaudited)    (audited)

ASSETS

Current assets

Cash and cash equivalents                   $ 264,728$ 316,286

Inventories                                   88,884         57,469

Other current assets                          30,360         15,524

Total current assets                          383,972        389,279

Property and equipment, net                   151,120        70,954

Goodwill and intangible assets, net           28,434         27,112

Deferred income taxes and other assets        22,935         11,957

Total assets                                $ 586,461$ 499,302

LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities

Accounts payable                            $ 4,445$ 6,659

Other current liabilities                     60,598         60,306

Income taxes payable                          -              18,399

Total current liabilities                     65,043         85,364

Non-current liabilities                       21,741         19,645

Stockholders' equity                          499,677        394,293

Total liabilities and stockholders' equity  $ 586,461$ 499,302

lululemon athletica inc.

Condensed Consolidated Statements of Cash Flows

Expressed in thousands

                                 Twenty-Six Weeks Ended  Twenty-Six Weeks Ended

                                 July 31, 2011           August 1, 2010

                                 (unaudited)             (unaudited)

Cash flows from operating
activities

Net income                       $ 72,134$ 41,295

Items not affecting cash           3,749                   22,436

Other, including net changes in    (56,354 )               (29,179 )
other non-cash balances

Net cash provided by operating     19,529                  34,552
activities

Net cash used in investing         (87,324 )               (24,053 )
activities

Net cash provided by financing     12,095                  6,138
activities

Effect of exchange rate changes    4,142                   1,962
on cash

Increase (decrease) in cash and    (51,558 )               18,599
cash equivalents

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

Cash and cash equivalents, end   $ 264,728$ 178,172
of period




lululemon athletica inc.

Reconciliation of Non-GAAP Financial Measure

Constant-dollar changes

                                    Thirteen Weeks Ended  Thirteen Weeks Ended

                                    July 31, 2011         August 1, 2010

                                    % Change              % Change

Comparable-store sales (GAAP)       25%                   38%

Adjustments due to changes in       (5)%                  (7)%
foreign exchange rates

Comparable-store sales in constant  20%                   31%
dollars




lululemon athletica inc.

Store Count and Square Footage1

Quarter ended July 31, 2011

Square Footage Expressed in Thousands

                           Number of
             Number of                   Number of
                           Stores                      Number of
             Stores Open                 Stores
                           Opened /                    Stores Open
             at the                      Closed
                           Acquired                    at the End of
             Beginning of                During the
                           During the                  the Quarter
             the Quarter                 Quarter
                           Quarter

1st Quarter  133           5             0             138

2nd Quarter  138           9             0             147

             Total Gross
                           Gross Square  Gross Square  Total Gross
             Square Feet
                           Feet Added    Feet Lost     Square Feet
             at the
                           During the    During the    at the End of
             Beginning of
                           Quarter2      Quarter2      the Quarter
             the Quarter

1st Quarter  374           12            0             386

2nd Quarter  386           31            1             416



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

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


    Source: lululemon athletica inc.