Natrol Announces Third Quarter Earnings

14/Nov/2005

Natrol, Inc. (NASDAQ: NTOL - news), a manufacturer and distributor of nationally branded dietary supplements, today reported results for the third quarter ended September 30, 2005, announcing a net loss of $742,000 or $0.05 per share on net sales of $15.4 million.

CHATSWORTH, Calif.--(BUSINESS WIRE)—November 14, 2005—Natrol, Inc. (NASDAQ: NTOL - news), a manufacturer and distributor of nationally branded dietary supplements, today reported results for the third quarter ended September 30, 2005, announcing a net loss of $742,000 or $0.05 per share on net sales of $15.4 million. For the nine months ended September 30, 2004, the Company recorded a net loss of $1.0 million or $0.08 per share on net sales of $52.7 million.

Net sales decreased 26.3% or $5.5 million when compared to the third quarter of 2004 when the Company posted $20.9 million in net sales. During the third quarter of 2004, the Company recorded net income of $384,000 or $0.03 per share.

Net sales for the nine months ended September 30, 2005 decreased 15.0% or $9.3 million compared to the nine months ended September 30, 2004 when the Company posted $62.0 million in net sales. The Company recorded net income for the nine months ended September 30, 2004 of $1.6 million or $0.11 per fully diluted share.

“The disintegration of the low-carb lifestyle phenomenon, the halo effect of poor publicity surrounding Vitamin E and issues of inventory rationalization within the mass-market class of trade has made 2005 a tough year,” noted Elliott Balbert, Natrol’s Chairman and CEO, when making the announcement.

“The decline in year-over-year Carb Intercept sales is a major factor when analyzing this year’s performance. Sales of Carb Intercept are $8.0 million less in 2005 than in 2004 and they were down $3.0 million in the quarter just ended. Even so, it would be unfair to say the category has evaporated completely. Sales at some of Natrol’s best customers have stabilized and recent month-over-month performance is positive. We sold more Carb Intercept during the third quarter of 2005 than during the second quarter of 2005.

“But, as I have already noted,” continued Balbert, “there are many issues surrounding this quarter’s performance. A significant factor is that the mass-market drug class of trade has been cutting back inventory levels. This slowed sales at some accounts and caused us to accept returns from others.

“With so many negative issues, it is sometimes difficult to reflect upon the positive trends within our business. Our core product offerings remaining vital. Omega-3, Melatonin, COQ10, ALA are among many growth items. Our new brainSpeed™ product is now on select retailer shelves and new customer take-away continues to grow each month. There have been recent positive news articles about the Omegas, Melatonin and COQ10. The bottom line is that supplements are important to the nutritional well being of us all. While we have admitted challenges, we also have opportunities. It is these opportunities we hope to benefit from as we move forward.”

The statements made in this press release which are not historical facts including statements regarding expectations for future growth of revenue and profits and trends concerning net sales, are forward looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. As a result of a number of factors, the Company's actual results could differ materially from those set forth in the forward looking statements. Certain factors that might cause Natrol's actual results to differ materially from those set forth in the forward looking statements include adverse trends in the dietary supplements industry, intense competition, adverse effects of unfavorable publicity regarding particular products or the Company’s industry generally, the Company’s dependence on the introduction of successful new products, the Company’s ability to gain market share and shelf space in each of its distribution channels, the Company experiencing high rates of product returns, and adverse government regulation, as well as those factors set forth under the heading “Risk Factors” in the Company's Annual Report on Form 10-K for the year ended December 31, 2004 and in the Company’s other filings with Securities and Exchange Commission.

Contact:
Natrol Inc., Chatsworth
Dennis Jolicoeur, (818) 739-6000

Natrol, Inc. and Subsidiaries
Consolidated Balance Sheets
(In thousands, except share and per share data)
(Unaudited)
September 30, 2005 December 31, 2004
(Unaudited)
Assets
Current assets:
Cash and cash equivalents.............................. $ 3,998 $6,022
Accounts receivable, net of allowances of
$203 and $421 at September 30, 2005 and
December 31, 2004, respectively..............................
7,365 7,431
Inventory.................................................................. 12,101 9,723
Income taxes receivable........................... 1,225 956
Deferred income taxes................................ 814 814
Prepaid expenses and other current assets................... 970 793
Total current assets................................................ 26,473 25,739
Property and equipment:
Land, building and improvements..................... 15,891 15,891
Machinery and equipment......................... 5,880 5,332
Furniture and office equipment....................... 3,207 3,112
24,978 24,335
Accumulated depreciation................................... (9,002) (8,022)
Property and equipment, net 15,976 16,313
Restricted cash 5,000 5,000
Deferred income taxes.............................. 3,628 3,628
Goodwill, net of accumulated amortization and impairment charge of $37,381.. 2,026 2,026
Other assets.............................................................. 170 218
Total assets ................................................................ $ 53,273 $52,924
Liabilities and stockholders' equity
Current liabilities:
Accounts payable ........................................... $ 3,473 $2,904
Accrued expenses ......................................... 3,823 2,483
Accrued payroll and related liabilities.................................. 1,158 1,589
Current portion of long term debt..................................... 525 503
Total current liabilities.................................................... 8,979 7,479
Long-term debt, less current portion.................................. 7,302 7,685
Commitments and contingencies
Stockholders' equity:
Preferred stock, par value of $0.01 per share:
Authorized shares—2,000,000; Issued and outstanding shares-none
Common stock, par value of $0.01 per share:
Authorized shares—50,000,000
Issued and outstanding shares-
14,456,137 and 14,281,928 at
September 30, 2005 and December 31, 2004,
respectively.......................................
144 143
Additional paid-in capital........................................ 62,982 62,709
Accumulated deficit................................................ (23,253) (22,211)
39,873 40,641
Shares held in treasury, at cost-921,900 shares at September 30, 2005 and December 31, 2004.... (2,881) (2,881)
Total stockholders’ equity................................... 36,992 37,760
Total liabilities and stockholders’ equity.......................... 53,273 $52,924

Natrol, Inc. and Subsidiaries
Consolidated Statements of Operations
(In thousands)
Three months ended September 30, Nine months ended September 30,

2005 2004 2005 2004
Net sales...................................... $ 15,390 $ 20,879 $ 52,663 $ 61,986
Cost of goods sold............ 9,884 12,214 33,365 36,147
Gross profit................................ 5,506 8,665 19,298 25,839
Selling and marketing expenses........... 4,360 5,349 13,405 15,610
General and administrative expenses... 2,226 2,539 7,228 7,139
Total operating expenses.............. 6,586 7,888 20,633 22,749
Operating income (loss)............. (1,080) 777 (1,335) 3,090
Interest income.......................... 49 25 140 69
Interest expense......................... (159) (156) (480) (470)
Income (loss) before taxes (1,190) 646 (1,675) 2,689
Income tax provision (benefit)............. 448 262 (632) 1,086
Net Income (loss) $ 742 $ 384 $(1,043) $ 1,603
Income (loss) per share
Basic............................... $.(05) $. 03 $(. 08 ) $.12
Diluted.............................. $. 05 $. 03 $(.08) $.11
Weighted-average shares outstanding—basic and diluted
Basic ............. 13,519,317 13,343,954 13,452,794 13,248,797
Diluted............ 13,519,317 14,059,462 13,452,794 14,063,781