DESIGNS INC

 

 

 

Filing Type:

10-K405

Description:

Annual Report

Filing Date:

Apr 30, 1999

Period End:

Jan 30, 1999

 

 

Primary Exchange:

NASDAQ - National Market System

Ticker:

DESI

 

 

 


Table of Contents

 

 

 

 

To jump to a section, double-click on the section name.

 

10-K405

 

...................... 3

............................ 3

.......................... 5

............................ 9

......................... 10

......................... 10

................. 11

......................... 11

......................... 11

....................... 11

......................... 12

....................... 12

....................... 15

....................... 16

....................... 18

....................... 18

....................... 19

....................... 20

.................... 20

.................... 23

......................... 24

......................... 24

............... 24

...................... 24

...................... 24

...................... 25

...................... 25

............... 25

...................... 25

.................... 26

.................... 27

.................... 29

.................... 31

... 33

...................................... 34

.................... 35

...................................... 36

.................... 38

.................... 40

.................... 42

.................... 42

.................... 43

.................... 47

.................... 47

.................... 47

.................... 48

.................... 49

.................... 52

.................... 53

.................... 53

.................... 54

.................... 54

.................... 54

.................... 55

 

EX-3.4

 

....................... 57

 

EX-10.4

 

.................... 71

 

EX-10.30

 

................. 71

 

EX-10.31

 

................. 76

 

EX-10.32

 

................. 82

 

EX-10.33

 

................. 87

 

EX-10.34

 

................. 92

 

EX-10.35

 

................. 98

 

EX-10.36

 

.............. 103

 

EX-11

 

................. 108

 

EX-21

 

...................... 109

 

EX-23.1

 

................. 109

 

EX-23.2

 

................. 109

 

EX-27

 

................................... 110


 

 

     

 

 

                       SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

 

 

                                    FORM 10-K

 

                  ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d)

                     OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the fiscal year ended January 30, 1999 (Fiscal 1998)         Commission File

                                                                  Number 0-15898

 

                                  DESIGNS, INC.

             (Exact name of registrant as specified in its charter)

 

                   Delaware                                   04-2623104

        (State or other jurisdiction of                      (IRS Employer

 incorporation of principal executive offices)            Identification No.)

 

           66 B Street, Needham, MA                              02494

   (Address of principal executive offices)                   (Zip Code)

 

                                 (781) 444-7222

              (Registrant's telephone number, including area code)

 

        Securities registered pursuant to Section 12(b) of the Act: None

 

           Securities registered pursuant to Section 12(g) of the Act:

 

                          Common Stock, $0.01 par value

                         Preferred Stock Purchase Rights

                              (Title of each Class)

 

                                -----------------

 

Indicate by check mark whether the registrant (1) has filed all reports required

to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during

the preceding 12 months (or for such shorter period that the registrant was

required to file such reports), and (2) has been subject to such filing

requirements for the past 90 days. Yes |X| No |_|

 

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405

of Regulation S-K is not contained herein, and will not be contained, to the

best of the registrant's knowledge, in definitive proxy or information

statements incorporated by reference in Part III of this Form 10-K or any

amendment to this Form 10-K. |X|

 

The aggregate market value of the voting stock of the registrant held by

non-affiliates of the registrant, based on the last sales price of such stock on

April 28, 1999 was approximately $30.5 million.

 

The registrant had 15,927,551 shares of Common Stock, $0.01 par value,

outstanding as of April 28, 1999.

 

 

                                    continued

     

 

                      DOCUMENTS INCORPORATED BY REFERENCE

 

Form 10-K Requirement                  Incorporated Document

---------------------                  ---------------------

 

Part III

 

Item 10   Directors and Executive      All information under the caption

          Officers                     "Nominees for Director and Executive

                                       Officers" in the Company's definitive

                                       Proxy Statement which is expected to be

                                       filed within 120 days of the end of the

                                       fiscal year ended January 30, 1999.

 

Item 11   Executive Compensation       All information under the caption

                                       "Executive Compensation" in the

                                       Company's definitive Proxy Statement

                                       which is expected to be filed within

                                       120 days of the end of the fiscal

                                       year ended January 30, 1999.

 

Item 12   Security Ownership of        All information under the caption

          Certain Beneficial Owners    "Security Ownership of Certain

                                       Beneficial Owners and Management"

                                       in the Company's definitive Proxy

                                       Statement which is expected to be

                                       filed within 120 days of the end of the

                                       fiscal year ended January 30, 1999.

 

Item 13   Certain Relationships and    All information under the caption

          Related Transactions         "Certain Relationships and Related

                                       Transactions" in the Company's definitive

                                       Proxy Statement which is expected to be

                                       filed within 120 days of the end of the

                                       fiscal year ended January 30, 1999.

 

 

                                                                               2

     

 

                                  DESIGNS, INC.

 

                       Index to Annual Report on Form 10-K

                           Year Ended January 30, 1999

 

PART I                                                                     Page

Item 1.    Business......................................................     4

 

Item 2.    Properties....................................................    10

 

Item 3.    Legal Proceedings.............................................    11

 

Item 4.    Submission of Matters to a Vote of Security Holders...........    11

 

PART II

Item 5.    Market for Registrant's Common Equity and Related

           Shareholder Matters...........................................    12

 

Item 6.    Selected Financial Data.......................................    13

 

Item 7.    Management's Discussion and Analysis of

           Financial Condition and Results of Operations.................    14

 

Item 7a.   Quantitative and Qualitative Disclosures about Market Risk....    25

 

Item 8.    Financial Statements and Supplementary Data...................    25

 

Item 9.    Changes in and Disagreements with Accountants

           on Accounting and Financial Disclosure........................    25

 

PART III

Item 10.   Directors and Executive Officers of the Registrant............    26

 

Item 11.   Executive Compensation........................................    26

 

Item 12.   Security Ownership of Certain Beneficial Owners

           and Management................................................    26

 

Item 13.   Certain Relationships and Related Transactions................    26

 

           The information called for by Items 10, 11, 12 and 13, to

           the extent not included in this document, is incorporated

           herein by reference to the Company's definitive proxy

           statement which is expected to be filed within 120 days

           after the Company's fiscal year ending January 30, 1999.

 

PART IV

Item 14.   Exhibits, Financial Statement Schedules and Reports

              on Form 8-K................................................    27

 

 

                                                                               3

     

 

                                     PART I.

 

Item 1. Business

 

Summary

 

      Designs, Inc. (the "Company) is a specialty retailer based in the United

States selling quality branded apparel and accessories. The Company markets a

broad selection of Levi Strauss & Co. and other well-known brand merchandise

through outlet stores under the names "Levi's(R) Outlet By Designs", "Dockers(R)

Outlet by Designs", "Buffalo Jeans(R) Factory Stores" and "Boston Traders(R)

Outlet Stores" and through mall-based first quality stores under the names

"Designs" and "BTC". Through October 31, 1998, the Company also owned a 70%

interest in a partnership that operated, as part of a joint venture (the "Joint

Venture") with a subsidiary of Levi's Only Stores, Inc. ("LOS"), stores under

the name "Original Levi's Stores(TM)" and outlet stores under the name

"Levi's(R) Outlet". The Company uses certain Levi Strauss & Co. trademarks on

its Levi's(R) Outlet and Dockers(R) Outlet by Designs stores pursuant to a

trademark license agreement with Levi Strauss & Co.

 

      In fiscal year 1998, the Company re-aligned its store portfolio and

overhead structure to narrow its business to one focused on the profitable

Levi's(R) and Dockers(R) Outlet by Designs stores. The Company's Outlet segment

also includes its test of five Buffalo Jeans(R) Factory Stores, launched in

August 1998. As part of this re-alignment to primarily an outlet based business,

the Company closed eight of the eleven Boston Trading Co.(TM)/BTC(TM) mall

stores, and recorded a store closing reserve in the fourth quarter of fiscal

1998 for the remaining three BTC(TM) stores which are planned, barring

unforeseen circumstances, to close during the first half of fiscal 1999. In

addition, the Company closed 16 Designs stores, and recorded a store closing

reserve for the closing of one Designs store that is also planned to close in

the first half of fiscal 1999. Further, the Company closed seven Boston

Traders(R) Outlet stores, and recorded a store closing reserve for the remaining

four Boston Traders(R) outlet stores that are planned, barring unforeseen

circumstances, to close by the end of the first half of fiscal 1999.

 

      In conjunction with the Company's decision to focus on its outlet

business, the Company purchased 25 Levi's(R) and Docker's(R) outlets from LOS on

September 30, 1998. On October 31, 1998, the Company assumed full ownership of

the 11 Joint Venture Levi's(R) Outlets stores and began the process of

dissolving the Joint Venture. In addition, the Joint Venture distributed three

Original Levi's Stores(R) to LOS. The remaining eight Original Levi's Stores(TM)

held in the Joint Venture were closed by year-end in connection with the process

of dissolving the Joint Venture. The purchase of the 25 Levi's(R) and

Docker's(R) Outlets was planned to enable the Company to leverage its existing

overhead and expense structure over a larger sales volume, in an effort to

produce incremental earnings estimated at $2.8 million and cash flows of $3.6

million on a full year basis.

 

      These strategic actions return Designs Inc. to its' core competency as a

single branded outlet operator, with 95 of it's 105 stores devoted exclusively

to selling Levi Strauss & Co. brands of apparel and accessories.

 

      On December 7, 1998, a consent with respect to 1,570,200 shares of Common

Stock executed on behalf of Jewelcor Management, Inc., a Nevada corporation

("Jewelcor"), and its controlling shareholder, Seymour Holtzman, was delivered

to the Company for the purpose of removing and replacing the members of the

Company's Board of Directors other than Chairman Stanley I. Berger. A

preliminary Consent Solicitation Statement was filed on December 7, 1998 by the

Holtzman Group with the Securities and Exchange Commission. On December 11,

1998, the Board of Directors of the Company determined to oppose the consent

solicitation (the "Consent Solicitation") by Jewelcor and Mr. Holtzman.

 

      The Consent Solicitation expired without the election of any new members

to the Company's Board of Directors. Accordingly, Stanley I. Berger, Joel H.

Reichman, James G. Groninger, Melvin I. Shapiro, Peter L. Thigpen and Bernard M.

Manuel remained in office as members of the Company's Board of Directors

following the termination of the Consent Solicitation.

 

      The Company did not enter into any settlement with Jewelcor or Mr.

Holtzman terminating the Consent Solicitation.

 

      On December 11, 1998, the Company announced that its Board of Directors

had formed a committee of independent outside directors to consider the

Company's strategic alternatives, including a possible sale of the Company.

 

Store Formats

 

      The Company's Levi's(R) Outlet by Designs and Dockers(R) Outlet by Designs

stores are located in outlet parks and shopping centers located primarily in the

eastern United States. These stores sell manufacturing overruns, discontinued

product, and irregulars purchased directly from Levi Strauss & Co. and its

licensees. In addition, these stores also sell end-of-season Levi's(R) and

Dockers(R) merchandise transferred from Designs and BTC(TM) stores. In Fiscal

1998, 5% of the inventory receipts for these stores were transferred from the

Designs and BTC(TM) stores.

 

      Many of the manufacturers' outlet parks and shopping centers in which

Levi's(R) Outlet by Designs stores are located have matured, resulting in

limited year-to-year increases in customer traffic. The combination of this

maturing outlet store base, increased competition, and a limited merchandise mix

of Levi's(R) and Dockers(R) brand products resulted in unsatisfactory comparable

store performance in fiscal years 1997 and 1998.

 

      The five Designs stores that are expected to remain open in fiscal 1999

are located in enclosed regional shopping centers and offer a broad selection of

Levi Strauss & Co. brands of merchandise, supplemented by additional brand names

where appropriate. The Company currently plans, barring unforeseen

circumstances, to carry a selection of Levi Strauss & Co brand

 

 

                                                                               4

     

 

products in these stores equal to approximately 70% of the merchandise mix. The

Company's strategy in these stores is to continue selling Levi Strauss & Co.

brands and complementary brands of tops and bottoms. The leases for two of these

five stores expire at the end of fiscal 1999.

 

      Buffalo Jeans(R) Factory Stores, which operate in outlet parks on the

eastern seaboard, sell close-out and in-season Mens and Womens apparel under the

Buffalo Jeans(R) brand name at 30% off of regular retail prices. The Buffalo

Jeans(R) brand is currently sold in leading department stores and, as of today,

seems not to be subject to wide-spread discounting in its first quality

distribution channels. The Buffalo Jeans(R) line, which consists of jeans, tops,

dresses, skirts and outerwear, is focused predominantly on the junior customer,

with some basic jeans and tops designed to appeal to a broad spectrum of

customers. The Company believes that the Buffalo Jeans(R) Factory Stores

represent an opportunity to capitalize on the current growth in teen fashion in

the lower occupancy cost outlet channel.

 

      Management believes that the Company competes with other apparel retailers

by offering quality merchandise, knowledgeable in-store service and competitive

price points. The Company stresses product training with its sales staff and,

with the assistance of Levi Strauss & Co. and merchandise materials supplied by

other brands sold in the Designs stores, provides its sales personnel with

substantial product knowledge training across all branded product lines.

 

      The following table provides a summary of the number of stores in

operation at year end for the past three fiscal years. Levi Strauss & Co.

approves all new outlet store locations which carry Levi Strauss & Co. brands

and use any trademark owned by Levi Strauss & Co.

 

                                         January 30,   January 31,   February 1,

                                             1999          1998         1997

                                             ----          ----         ----

Levi's(R) Outlet by Designs                   59            59            59

Levi's(R) Outlet previously operated

   by the Joint Venture (1)                   11             -

Levi's(R) Outlet stores acquired (2)           9             -

Dockers(R) Outlet stores acquired (2)         16             -

Buffalo Jeans(R) Factory Stores                5

Boston Trading Co.(R) (3)                      3            11

Designs/BTC(TM) (3)                            6            22            44

Boston Traders(R) outlet stores (3)            4            12            27

Joint Venture: (1)

   Original Levi's Stores(R)                   -            11            11

   Levi's(R) Outlets                           -            11            10

                                             ---           ---           ---

 

Sub-total                                    113           126           151

                                                           ===           ===

Stores planned to close in fiscal

   1999 (4)                                   (8)

                                             ---

Total stores                                 105

                                             ===

 

 

(1)   In Fiscal 1998, the Company and Levi Strauss & Co. agreed to dissolve and

      wind up the Joint Venture between subsidiaries of the two companies. As

      part of the dissolution process, on October 31, 1998, the Joint Venture

      distributed 11 Levi's(R) Outlet stores to the Company and three Original

      Levi's Stores(R) to Levi's Only Stores, Inc., a wholly-owned subsidiary of

      Levi Strauss & Co. The remaining eight Original Levi's Stores(R) were

      closed by the end of fiscal 1998.

 

(2)   On September 30, 1998, the Company acquired from Levi's Only Stores, Inc.

      16 Dockers(R) Outlet stores and nine Levi's(R) Outlet stores for

      approximately $9.7 million.

 

(3)   In Fiscal 1998, the Company closed 38 stores as part of the Company's

      store closing programs. Five Boston Traders(R) outlet stores were

      converted to Buffalo Jeans(R) Factory Stores throughout fiscal 1998. In

      fiscal 1997, the Company closed 16 Designs stores and 15 Boston Traders(R)

      outlet stores.

 

(4)   In the fourth quarter of fiscal 1998, the Company established reserves to

      close four Boston Traders(R) outlet stores, three Boston Trading Co.(R)

      stores and one Designs store.

 

 

                                                                               5

     

 

      On January 28, 1995, Designs JV Corp., a wholly-owned subsidiary of the

Company, and a subsidiary of Levi's Only Stores Inc. ("LOS"), a wholly-owned

subsidiary of Levi Strauss & Co., entered into a partnership agreement (the

"Partnership Agreement") to sell Levi's(R) brand jeans and jeans-related

products. The joint venture that was established by the Partnership Agreement is

known as The Designs/OLS Partnership (the "OLS Partnership"). In the third

quarter of fiscal 1998, the Company and Levi Strauss & Co. agreed to dissolve

and wind up the joint venture between subsidiaries of the two companies. As part

of the dissolution process, on October 31, 1998, the OLS Partnership distributed

11 Levi's(R) Outlet stores to the Company with a net book value of approximately

$6.4 million. In addition, the OLS Partnership distributed to LOS three Original

Levi's Stores(R) located in New York City and Boston, Massachusetts with a net

book value of $5.5 million. The remaining eight Original Levi's Stores(R) owned

by the OLS Partnership were closed during the fourth quarter of fiscal 1998.

 

      The Company's present plans for expansion in fiscal 1999 include the

recent opening of three new Levi's(R)/Dockers(R) Outlet by Designs stores and

relocating seven existing Levi's(R) Outlet by Designs stores to new outlet

centers in the Eastern United States. All ten of these new stores are presently

planned to be built in the Company's new outlet store format, which features a

combined Dockers(R) Outlet by Designs store and Levi's(R) Outlet by Designs

store that separately displays each brand in its own unique environment. In

fiscal 1999, capital expenditures related to these new stores are expected,

barring unforeseen circumstances, to total approximately $1.7 million. The

Company continually evaluates the performance of all of its stores and may, from

time to time, decide to close or reduce the size of certain store locations.

 

Customer Base

 

      In the Levi's(R) Outlet by Designs and Dockers(R) Outlet by Designs

stores, the Company believes that its customer base primarily reflects that of

the Levi's(R) and Dockers(R) brand customer. These stores also continue to

attract foreign travelers shopping for Levi's(R), Dockers(R) and Slates(R) brand

apparel and accessories. The Company's product selection offered in these stores

is designed to satisfy the casual apparel needs of customers in all age groups

and income brackets.

 

Merchandising and Distribution

 

      In its Levi's(R) Outlet by Designs and Dockers(R) Outlet by Designs

stores, the Company offers a selection of Levi Strauss & Co. brands of

merchandise including manufacturing overruns, discontinued lines and irregulars

purchased by the Company directly from Levi Strauss & Co. and end-of-season

merchandise transferred from the Designs and BTC(TM) stores. The Company

continues to evaluate and act upon opportunities to purchase substantial

quantities of Levi Strauss & Co. brand merchandise offered to the Company by

Levi Strauss & Co. for sale in the Levi's(R) and Dockers(R) Outlet by Designs

stores.

 

      All merchandising decisions, including pricing, markdowns, advertising and

promotional campaigns, inventory purchases and merchandise allocations, are made

centrally at the Company's headquarters with input from field operations

personnel.

 

 

                                                                               6

     

 

Trademarks

 

      The Company is the owner of the "Boston Traders(R)" trademark and certain

other trademarks acquired as part of the acquisition of certain assets of Boston

Trading Ltd., Inc.

 

      "Dockers(R)," "Levi's(R)" and "Slates(R)" are registered trademarks of

Levi Strauss & Co. Buffalo Jeans(R) is a registered trademark of Buffalo

DeFrance.

 

Store Operations

 

      The Company currently employs one Vice President and Director of Store

Operations who reports directly to the President of the Company. Two Regional

Vice Presidents, who report to the Vice President and Director of Store

Operations, are responsible for the operations and profitability of stores

within specific geographic regions. All three of these Vice Presidents have over

15 years of service with the Company.

 

      In order to provide management development and guidance to individual

store managers, the Company employs approximately 15 district managers, having

an average employment period of 6.5 years. Each district manager is responsible

for hiring and developing store managers at the stores assigned to that district

manager's area and for the sales and overall profitability of those stores.

District managers report directly to a Regional Vice President.

 

      Designs and BTC(TM) stores average approximately 6,100 square feet in size

and are located in enclosed regional shopping malls usually anchored by

department stores. Levi's(R) Outlet by Designs stores are located in

manufacturers' outlet parks and destination shopping centers and average

approximately 12,000 square feet in size. The average square footage of the 25

acquired Dockers(R) and Levi's(R) Outlet stores and the 11 Levi's(R) Outlet

stores that were distributed to the Company from the Joint Venture is

approximately 5,200 square feet.

 

      The Company's stores utilize interior design and merchandise layout plans

designed by the Company's visual merchandising team, which plans are

specifically designed to promote customer identification of the store as a

specialty store selling quality branded apparel and accessories. The merchandise

layout is further customized by store management and the Company's visual

merchandising department to suit each particular store location. The Dockers(R)

and Levi's(R) Outlet by Designs stores prominently display Levi's(R) and

Dockers(R) brand logos and utilize distinctive promotional displays. The Company

uses certain Levi Strauss & Co. logos and trademarks on store signs with the

permission of Levi Strauss & Co.

 

Customer Service & Training

 

      "Designs University" was established in fiscal 1996 to implement associate

training and development programs throughout the organization. The Company's

Operational Support and Development team is responsible for developing and

teaching creative programs that will enhance associate performance.

 

      Sales Associate expectations are established at all levels of training,

beginning with the Sales Associate Development Program. This program introduces

the associate to the Company's operational policies, product information and

customer service objectives. Through this program, associates are taught that

servicing the customer is the highest priority. Management believes that Sales

Associates are trained to accomplish the goal of reinforcing the customer's

perception of the Company's stores as branded outlet and specialty stores and of

differentiating its stores from those of the Company's competitors.

 

      All members of store management participate in the Store Management

Development Program. Associates learn how to perform critical management

functions required to successfully operate a store. The Store Management

Development Program focuses on fundamental operational procedures, expense

control and personnel management. The store management team is responsible for

all operational matters in the store, including the hiring and training of sales

associates

 

 

                                                                               7

     

 

      Designs, BTC(TM) and Buffalo Jeans(R) Factory Stores each employ

approximately 10 associates. Each Levi's(R) and Dockers(R) Outlet by Designs

store employs approximately 30 associates. Store staffing typically includes a

store manager, one or more assistant managers and shift supervisors, and a team

of full-time and part-time sales associates. Store manager candidates or

assistant manager candidates may also be included on the team in specific

stores.

 

Information Systems

 

      The Company believes that management information systems are an important

factor in the continued growth of the Company. The Company continues to devote

significant resources to the development of information systems, which are

intended to enable the Company centrally to maintain inventory, pricing and

other financial controls. During fiscal 1998, the Company upgraded its JDA

merchandise management software to a new Year 2000 compliant version. This

software is designed to enhance the analytical capabilities of the Company's

merchandise and financial functions and to provide an integrated business

approach to the financial and merchandising systems. During fiscal 1999, the

Company will install a new point of sale system that has been designed to be

Year 2000 compliant. Point of sale data, in conjunction with a full complement

of EDI transactions handling invoicing, advanced shipment notices and purchase

orders are the primary sources of data input for the merchandise management

package. During fiscal 1999, the Company also expects to revamp its store and

processing center receiving processes and install electronic scanning for

receiving in all stores.

 

      The Company makes use of software systems supporting vendor managed

replenishment for core merchandise. These processes utilize available sales and

inventory data to react to the individual needs of each store on a timely basis.

Presently, only Levi Strauss & Co. is providing vendor managed replenishment to

the Company.

 

      The Company's status regarding Year 2000 readiness is discussed more fully

below. See Management's Discussion and Analysis.

 

Advertising

 

      The Company relies on the visibility and recognition of the Levi's(R) and

Dockers(R) brand names, as well as the natural flow of traffic that results from

locating stores in areas of high retail activity including destination outlet

centers and regional malls. Historically, the Company has received co-operative

advertising allowances from Levi Strauss & Co. that fund a substantial portion

of the Company's advertising expenditures. In fiscal 1998 the Company received

allowances totaling approximately 36% of its advertising expenditures. The

cooperative advertising allowances associated with the Company's advertising

will fluctuate in proportion to amounts of regularly priced Levi Strauss & Co.

brand products purchased and Levi Strauss & Co.'s cooperative advertising

policies.

 

Competition

 

      The United States casual apparel market is highly competitive with many

national and regional department stores, specialty apparel retailers and

discount stores offering a broad range of apparel products similar to those sold

by the Company. The Company considers any casual apparel manufacturer operating

in outlet parks throughout the United States competitors in the casual apparel

market.

 

      A majority of the Company's business involves the sale of branded apparel

and accessories sold by or manufactured under license from Levi Strauss & Co. in

an outlet mall environment. Levi Strauss & Co. is involved in the highly

competitive fashion apparel industry. Levi's(R) brand jeans have been impacted

by the increased competition from private label as well as fashion jeans market

entrants, plus national sales trends of Levi's(R) brand products.

 

 

                                                                               8

     

 

Employees

 

      As of January 30, 1999, the Company employed approximately 1,800

associates, of whom 600 were full-time personnel. The Company hires additional

temporary employees during the peak late summer and holiday seasons.

 

      All qualified full-time employees are entitled, when eligible, to life,

medical, disability and dental insurance and to participate in the Company's

401(k) retirement savings plan. Store managers, district managers and vice

presidents are eligible to receive incentive compensation subject to the

achievement of specific performance objectives related primarily to sales and

profitability. Vice Presidents and District Managers are also entitled to use an

automobile provided by the Company or to receive an automobile allowance. Sales

personnel are compensated on an hourly basis and, generally, receive no

commissions; but from time to time are eligible to earn sales incentive payments

from sales contests. Vice Presidents, certain District and store managers and

certain other employees, have been granted stock options. None of the Company's

employees are represented by a union.

 

 

                                                                               9

     

 

Item 2. Properties

 

      As of January 30, 1999, the Company operated 95 Levi's(R) Outlet and

Dockers(R) Outlet by Designs stores, five Buffalo Jeans(R) Factory Outlet

stores, nine Designs and BTC(TM) stores and four Boston Traders(R) outlet

stores. All such stores are leased by the Company directly from shopping mall

and outlet park owners. Designs and BTC(TM) store leases are generally ten years

in length with no renewal options. Outlet store leases are usually for a series

of shorter periods and certain leases contain renewal options extending their

terms to between 10 and 15 years. Most of the Company's outlet store leases

provide for annual rent based on a percentage of store sales, subject to

guaranteed minimum amounts.

 

      Sites for store expansion are selected on the basis of several factors

intended to maximize the exposure of each store to the Company's target

customers. These factors include the demographic profile of the area in which

the site is located, the types of stores and other retailers in the area, the

location of the store within the mall and the attractiveness of the store

layout. The Company also utilizes financial models to project the profitability

of each location using assumptions such as mall sales per square foot averages,

estimated occupancy costs and return on investment requirements. The Company

believes that its selection of locations enables the Company's outlet and mall

stores to attract customers from the general shopping traffic and to generate

its own customers from surrounding areas.

 

      The lease for the Company's headquarters office, which began in November

1995, is for a period of ten years. The lease provides for the Company to pay

all occupancy costs associated with the land and the 80,000 square foot

building. The Company entered into an agreement, effective April 1, 1998, to

sublease approximately 15,000 square feet to a sublessee for a term of five to

eight years. The Company also entered into a second agreement effective July 1,

1998 to sublease an additional 15,300 square feet to a sublessee for a term of

five to seven years. The Company leases two warehouse facilities to receive and

distribute merchandise for all of the Company's store locations.

 

      See "Management's Discussion and Analysis of Financial Condition and

Results of Operations - Liquidity and Capital Resources - Capital Expenditures."

 

 

                                                                              10

     

 

Item 3. Legal Proceedings

 

      The Company is a party to litigation and claims arising in the course of

its business. Management does not expect the results of these actions to have a

material adverse effect on the Company's business or financial condition.

 

      In January 1998 Atlantic Harbor, Inc. filed a lawsuit against the Company

for failing to pay the outstanding principal amount of the Purchase Note. In

March 1998 the Company filed a counterclaim against Atlantic Harbor, Inc.

alleging that the Company was damaged in excess of $1 million because of the

breach of certain representations and warranties made by Atlantic Harbor, Inc.

and its stockholders concerning the existence and condition of certain foreign

trademark registrations and license agreements. Barring unforeseen

circumstances, management of the Company does not believe that the result of

this litigation will have a material adverse effect on the Company's results of

operations or financial position.

 

Item 4. Submission of Matters to a Vote of Security Holders

 

      On December 7, 1998, a consent with respect to 1,570,200 shares of Common

Stock executed on behalf of Jewelcor Management, Inc., a Nevada corporation

("Jewelcor"), and its controlling shareholder, Seymour Holtzman, was delivered

to the Company for the purpose of removing and replacing the members of the

Company's Board of Directors other than Chairman Stanley I. Berger. A

preliminary Consent Solicitation Statement was filed on December 7, 1998 by the

Holtzman Group with the Securities and Exchange Commission. On December 11,

1998, the Board of Directors of the Company determined to oppose the consent

solicitation (the "Consent Solicitation") by Jewelcor and Mr. Holtzman.

 

      The Consent Solicitation expired without the election of any new members

to the Company's Board of Directors. Accordingly, Stanley I. Berger, Joel H.

Reichman, James G. Groninger, Melvin I. Shapiro, Peter L. Thigpen and Bernard M.

Manuel remained in office as members of the Company's Board of Directors

following the termination of the Consent Solicitation.

 

      The Company did not enter into any settlement with Jewelcor or Mr.

Holtzman terminating the Consent Solicitation.

 

 

                                                                              11

     

 

PART II.

 

Item 5. Market for the Registrant's Common Equity and Related

        Shareholder Matters

 

The Company's Common Stock trades on the Nasdaq National Market tier of The

Nasdaq Stock Market under the symbol "DESI."

 

The following table sets forth, for the periods indicated, the high and low per

share sales prices for the Common Stock, as reported on the Nasdaq consolidated

reporting system.

 

Fiscal Year Ending

January 30, 1999                    High     Low

-------------------------------------------------------

First Quarter                       2 3/4    1 7/8

Second Quarter                      2 1/8    1 1/8

Third Quarter                       2 1/32   1 11/32

Fourth Quarter                      2 13/16    5/8

 

Fiscal Year Ending

January 31, 1998                    High     Low

-------------------------------------------------------

First Quarter                       6 5/8    4 1/4

Second Quarter                      5 1/4    4

Third Quarter                       5 1/8    3 3/4

Fourth Quarter                      4 1/2    2 1/16

 

As of April 28, 1999, based upon data provided by independent shareholder

communication services and the transfer agent for the common stock, there were

approximately 377 holders of record of common stock and 5677 beneficial holders

of common stock.

 

The Company currently pays no cash dividends on its Common Stock. For a

description of financial covenants in the Company's loan agreement that may

restrict dividend payments, see Note D of Notes to Consolidated Financial

Statements.

 

 

                                                                              12

     

 

Item 6. Selected Financial Data

 

      

        

                                                                      Fiscal Years Ended (1)

 

                                           January 30,      January 31,   February 1,   February 3,     January 28,

                                              1999             1998          1997          1996            1995

                                                       (IN THOUSANDS, EXCEPT PER SHARE AND OPERATING DATA)

 

                                                                                                          

INCOME STATEMENT DATA:

Sales                                       $ 201,634        $ 265,726     $ 289,593    $ 301,074       $ 265,910

Gross profit, net of occupancy costs           42,249           38,358(3)     86,229       89,085          84,126

Pre-tax income (loss)                         (30,962)(2)      (46,885)(3)    10,859       16,940(4)       28,399(4)

Net Income (loss)                             (18,541)         (29,063)        6,254        9,773          16,903

 

Earnings pershare- basic                    $   (1.17)       $   (1.86)    $    0.40    $    0.62       $    1.06

Earnings pershare- diluted                  $   (1.17)       $   (1.86)    $    0.40    $    0.61       $    1.05

--------------------------------------------------------------------------------------------------------------------

 

Weighted average shares outstanding

 for earnings per share -basic                 15,810           15,649        15,755       15,770          15,914

 

Weighted average shares outstanding

 for earnings pershare -diluted                15,810           15,649        15,833       15,898          16,121

--------------------------------------------------------------------------------------------------------------------

 

BALANCE SHEET DATA:

Working capital                             $  24,078        $  42,104     $  72,320    $  64,557       $  55,725

Inventories                                    57,925           54,972        79,958       58,008          52,649

Property and equipment, net                    17,788           35,307        39,216       36,083          26,503

Total assets                                   99,317          116,399       141,760      132,649         127,295

Long-term debt (5)                              1,000            1,000         1,000        1,000              --

Shareholders' equity                           63,956           82,380       111,045      106,085          95,702

 

OPERATING DATA:

Net sales per square foot                   $     187        $     220     $     234    $     265       $     256

Number of stores open at fiscal year end          113              126           151          157             120

 

       

 

(1)   The Company's fiscal year is a 52 or 53 week period ending on the Saturday

      closest to January 31. The fiscal year ended February 3, 1996 covered 53

      weeks.

 

(2)   Pre-tax loss for fiscal 1998 includes the $13.4 million charge taken in

      the third quarter related to closing 30 unprofitable stores. Also included

      in the pre-tax loss for fiscal 1998 is the $5.2 million charge related to

      the closing of one Designs store, three BTC(TM) stores and four Boston

      Traders(R) outlet stores, all eight of which are expected to be closed by

      the end of the first quarter of fiscal 1999. In addition, the Company

      recognized $2.9 million in restructuring income in the fourth quarter

      which was the result of favorable lease negotiations associated with the

      original estimated $13.4 million charge.

 

(3)   Pre-tax loss for fiscal 1997 includes the $20 million charge taken in the

      second quarter related to the Company's strategy shift and the fourth

      quarter charge of $1.6 million for the Company's reduction in work force.

      Of the $20 million charge, $13.9 million or 5.2% of sales, is reflected in

      gross margin.

 

(4)   Includes $2.2 million and $3.2 million of non-recurring income related to

      the fiscal 1993 restructuring program recognized in the fiscal years ended

      February 3, 1996 and January 28, 1995, respectively.

 

(5)   Includes current portion of long-term debt. Fiscal 1998, 1997, 1996 and

      1995 include a $1 million promissory note issued in conjunction with the

      acquisition of certain assets of Boston Trading Ltd., Inc. on May 2, 1995.

 

 

                                                                              13

     

 

Item 7. Management's Discussion and Analysis of Financial Condition

        and Results of Operations

 

The following table provides a five-year history of the total sales results of

the Company, together with a summary of the number of stores in operation and

the change in the Company's comparable store sales. "Changes in comparable store

sales" measures the percentage change in sales in comparable stores, which are

those stores open for at least one full fiscal year.

 

      

        

                                                                                  FISCAL YEARS ENDED (1)

                                                           --------------------------------------------------------------------

                                                            Jan. 30,       Jan. 31,       Feb.1,         Feb. 3,       Jan. 28,

                                                              1999           1998          1997           1996           1995

                                                            (Fiscal        (Fiscal       (Fiscal        (Fiscal       (Fiscal

                                                              1998)          1997)         1996)          1995)         1994)

-------------------------------------------------------------------------------------------------------------------------------

                                                                                                                         

Total Sales (In Thousands)                                 $ 201,634      $ 265,726      $ 289,593      $ 301,074     $ 265,910

 

Number of stores in operation at end of the fiscal year:

 

Store Type

Designs and BTC(TM)                                                9             22             44             49            51

Levi's(R) Outlet and Dockers(R) Outlet by Designs(2)              95             58             58             58            61

Buffalo Jeans(R) Factory Stores                                    5             --             --             --            --

Boston Trading Co.(R)                                             --             11

Boston Traders(R) outlets                                          4             12             27             35            --

Joint Venture:

  Original Levi's Stores(R)(2)                                    --             11             11             11             8

  Levi's(R) Outlet stores(2)                                      --             11             10              4

                                                           --------------------------------------------------------------------

Total stores                                                     113            125            150            157           120

Comparable stores                                                 80            112            142             97            91

 

Changes in total sales                                           (24%)           (8%)           (4%)           13%           10%

Changes in comparable store sales                                (18%)          (10%)           (5%)          0.5%           (5%)

 

       

 

(1)   The Company's fiscal year is a 52 or 53 week period ending on the Saturday

      closest to January 31. The fiscal year ended February 3, 1996 covered 53

      weeks. Comparable store sales for fiscal 1996 were based upon 52-week

      comparisons.

 

(2)   During the third quarter of fiscal 1998, the Company and Levi Strauss &

      Co. agreed to dissolve and wind up the Joint Venture between subsidiaries

      of the two companies. As part of the dissolution process, on October 31,

      1998, the Joint Venture distributed 11 Levi's(R) Outlet stores to the

      Company and three Original Levi's Stores(R) to Levi's Only Stores, Inc., a

      wholly-owned subsidiary of Levi Strauss & Co. The remaining eight Original

      Levi's Stores(R) owned by the Joint Venture were closed by the end of

      fiscal 1998. On September 30, 1998, the Company acquired from Levi's Only

      Stores, Inc. 16 Dockers(R) Outlet stores and nine Levi's(R) Outlet stores.

 

 

                                                                              14

     

 

RESULTS OF OPERATIONS

 

OUTLET STORE EXPANSION, JOINT VENTURE WIND UP AND UNPROFITABLE STORE CLOSINGS

 

During fiscal 1998, the Company completed the following transactions that

narrowed the Company's business to one focused on its Levi's(R) and Dockers(R)

Outlet by Designs Stores.

 

On September 30, 1998, the Company purchased 16 Dockers(R) Outlet stores and

nine Levi's(R) Outlet stores from a subsidiary of Levi Strauss & Co. for

approximately $9.7 million. These 25 stores have generated $7.7 million in sales

for the four month period ended January 30, 1999. The Company believes, barring

unforeseen circumstances, that this group of stores will produce approximately

$2.8 million in earnings and $3.6 million in cash flow in fiscal 1999. The

acquisition included the purchase of $5.1 million of inventory and $4.6 million

of fixed assets associated with these stores. The Company also assumed the real

estate leases associated with these stores. The Company sees opportunities to

improve the performance of the 25 stores as these stores are integrated into its

existing store operations, thereby leveraging the Company's existing outlet

store infrastructure in areas such as store operating and payroll expenses.

 

Also during the third quarter of fiscal 1998, the Company and Levi Strauss & Co.

agreed to dissolve and wind up the Joint Venture between subsidiaries of the two

companies (the "OLS Partnership"). As part of the dissolution process, on

October 31, 1998, the joint venture distributed 11 Levi's(R) Outlet stores to

the Company with a net book value of approximately $6.4 million. The 11

Levi's(R) Outlet stores generated a total of approximately $751,000 in earnings

and $1.3 million in cash flow throughout all of fiscal year 1998. The Company

believes, barring unforeseen circumstances, that this group of stores will

produce approximately $1.0 million in earnings and $1.5 million in cash flow in

fiscal 1999. Since the Company previously owned only a 70% interest in these

stores, the only pro-forma adjustment for future earnings is the additional 30%

of earnings and cash flow that will be derived from these stores, which are now

wholly-owned by the Company.

 

In addition, the Joint Venture distributed to LDJV Inc., a subsidiary of Levi's

Only Stores, Inc., three Original Levi's Stores(R) located in New York City and

Boston, Massachusetts. The net book value of these distributed stores was

approximately $5.5 million, which was greater than LDJV Inc.'s equity ownership

in the Joint Venture. Consequently, LDJV Inc. made a $2.9 million capital

contribution to the Joint Venture on October 31, 1998. These three Original

Levi's Stores(TM) represented approximately $20 million in sales annually. These

stores had annual earnings and cash flows of approximately $1.9 million and $3.0

million, respectively, of which the Company's 70% interest in these stores was

approximately $1.3 million and $2.1 million, respectively.

 

As part of the termination of its operations, the Joint Venture closed eight

remaining Original Levi's Stores(R) through negotiated lease terminations and

expirations. The Joint Venture recorded a charge in connection with these store

closings, which is discussed below. The Company anticipates that the Joint

Venture will have sufficient cash to satisfy its remaining obligations. However,

if the Joint Venture does not have sufficient cash to pay its obligations, the

Company would be required to contribute additional funds in proportion to its

70% partnership interest.

 

During the third quarter of fiscal 1998, the Company also announced its plans to

close 14 unprofitable Designs stores and eight unprofitable Boston Trading

Co.(R)/BTC(TM) stores through lease terminations and expirations. This store

closing strategy resulted in the Company recording a pre-tax charge of $13.4

million, or $0.47 per share after tax, related to the closing of 14 Designs

stores, eight Boston Trading Co.(R)/BTC(TM) and the eight Original Levi's

Stores(R) owned by the Joint Venture. The total revised estimated cost to close

these stores is $10.5 million, which is $2.9 million less than the original

charge, primarily due to favorable landlord negotiations on lease termination

payments. As a result, the Company recognized pre-tax income of $2.9 million, or

$0.06 per share, in the fourth quarter of fiscal 1998. Total estimated cash

costs are $4.2 million related to lease terminations, employee severance and

other related expenses. The remainder of the $10.5 million charge consists of

non-cash costs of approximately $6.3 million in store fixed asset write-offs.

All of these stores were closed by the end of fiscal 1998. At January 30, 1999,

the remaining reserve balance related to these store closings is $1.9 million

which primarily relates to landlord settlements and severance payments that will

be paid in fiscal 1999.

 

 

                                                                              15

     

 

During the fourth quarter of fiscal 1998, the Company recorded additional store

closing and severance reserves of $5.2 million, or $0.20 per share, related to

the decision to close three BTC(TM) mall stores, one Designs mall store, and

four Boston Traders(R) Outlet stores and to further reduce corporate headcount.

This pre-tax charge included cash costs of approximately $2.9 million related to

lease terminations and corporate severance, and $2.3 million of non-cash costs

related to store fixed asset write-offs and markdowns.

 

The combined earnings and cash flow benefits of these third and fourth quarter

charges are expected, barring unforeseen circumstances, to be $8.5 million and

$13.8 million, respectively, for each of the fiscal years 1999 and 2000.

 

On October 31, 1998 the Company and Levi Strauss & Co. amended the trademark

license agreement (as amended, the "Outlet License Agreement") that authorizes

the Company to use certain Levi Strauss & Co. trademarks in connection with the

operation of the Company's Levi's(R) Outlet by Designs and Dockers(R) Outlet by

Designs stores in 25 states in the eastern portion of the United States. Subject

to certain default provisions, the term of the Outlet License Agreement was

extended to September 30, 2004, and the license for any particular store is the

period co-terminous with the lease term for such store (including extension

options).The Outlet License Agreement now provides that the Company has the

opportunity to extend the term of the license associated with one or more of the

Company's older Levi's(R) Outlet by Designs stores by either renovating the

store or replacing the store with a new store with an updated format and

fixturing. In order to extend the license associated with each of the Company's

59 older outlet stores, the Company must, subject to certain grace periods,

complete these renovations or the construction of replacement stores by December

31, 2004. As leases expire, the Company may lose the right to use the Levi's(R)

trademark in connection with certain Levi's(R) Outlet by Designs stores unless

the store is either renovated or replaced as described above. At January 30,

1999, the average remaining lease term (including extension options) of the

Company's Levi's(R) Outlet by Designs and Dockers(R) Outlet by Designs stores

was approximately 9.5 years.

 

The Company, with the approval of Levi Strauss & Co., initiated a program to

remodel or replace its 59 oldest Levi's(R) Outlet by Designs stores beginning in

fiscal 1998. The Company intends, barring unforseen circumstances, to move,

remodel or replace these stores over the next five years beginning in fiscal

1999. To date, the Company has closed one of its older 59 Levi's(R) Outlet by

Designs stores and opened three new Levi's(R)/Dockers(R) Outlet by Designs

stores.

 

Recent Developments

 

On December 7, 1998, a consent with respect to 1,570,200 shares of Common Stock

executed on behalf of Jewelcor Management, Inc., a Nevada corporation

("Jewelcor"), and its controlling shareholder, Seymour Holtzman, was delivered

to the Company for the purpose of removing and replacing the members of the

Company's Board of Directors other than Chairman Stanley I. Berger. A

preliminary Consent Solicitation Statement was filed on December 7, 1998 by the

Holtzman Group with the Securities and Exchange Commission. On December 11,

1998, the Board of Directors of the Company determined to oppose the consent

solicitation (the "Consent Solicitation") by Jewelcor and Mr. Holtzman.

 

The Consent Solicitation expired without the election of any new members to the

Company's Board of Directors. Accordingly, Stanley I. Berger, Joel H. Reichman,

James G. Groninger, Melvin I. Shapiro, Peter L. Thigpen and Bernard M. Manuel

remained in office as members of the Company's Board of Directors following the

termination of the Consent Solicitation.

 

The Company did not enter into any settlement with Jewelcor or Mr. Holtzman

terminating the Consent Solicitation.

 

On December 11, 1998, the Company announced that its Board of Directors had

formed a committee of independent outside directors to consider the Company's

strategic alternatives, including a possible sale of the Company, with a view

towards maximizing shareholder value in the near term.

 

SALES

 

Set forth below is the Company's total sales and comparable store sales for

fiscal 1998, 1997 and 1996. Of the 113 stores the Company operated as of January

30, 1999, 80 were comparable stores.

 

      

        

                                    Fiscal       Percentage       Fiscal     Percentage     Fiscal

(in thousands)                       1998          Change          1997        Change        1996

--------------                       ----          ------          ----        ------        ----

                                                                                            

Outlet store segment              $ 153,581        (13.4%)      $ 177,326      (9.1%)    $ 195,110

Specialty store segment               8,718        (14.0%)         10,141      (4.7%)       10,645

Closed and other segment(1)          39,335        (49.7%)         78,259      (6.7%)       83,838

                                  ---------                     ---------                ---------

 

Total Sales                       $ 201,634                     $ 265,726                $ 289,593

Change in Total Sales                 (24%)                          (8%)                     (4%)

Change in Comp Sales                  (18%)                         (10%)                     (5%)

 

       

 

(1)   Includes all stores closed as part of the Company's store closing programs

      in fiscal 1998 and 1997 and the eight stores that the Company expects to

      close during fiscal 1999, see discussion above.

 

 

                                                                              16

     

 

The decrease in sales in fiscal 1998 was due to an 18% decrease in comparable

store sales and 37 store closings, partially offset by sales from the 25

acquired Levi's(R) and Dockers(R) outlet stores. The decrease in sales in fiscal

1997 was due to a 10% decrease in comparable store sales and 31 store closings,

partially offset by sales from new stores that were opened during the fiscal

year. Comparable store sales decreases in fiscal 1998 and 1997 were due

primarily to lower sales in men's Levi's(R) brand jeans and tops associated with

limited merchandise mix and reduced demand for Levi's(R) brand product. These

sales decreases were partially offset by increased sales of women's Levi's(R)

brand jeans and men's and women's Dockers(R) brand apparel. Based on current

sales trends and merchandise commitments, the Company anticipates an increase in

comparable store sales for fiscal 1999.

 

 

                                                                              17

     

 

GROSS MARGIN

 

Set forth below are gross margin dollars and gross margin rates as a percentage

of total sales for the fiscal years 1998, 1997 and 1996.

 

      

        

                                  Fiscal 1998                 Fiscal 1997                Fiscal 1996

                                         Percentage                   Percentage                Percentage

(in thousands)              Dollars       of sales      Dollars        of sales       Dollars    of sales

                            -------       --------      -------        --------       -------    --------

 

                                                                                                      

Merchandise margin         $ 76,076         37.7%       $ 78,608        29.6%        $124,550       43.0%

Occupancy costs             (33,827)       (16.8%)       (40,250)      (15.2%)        (38,321)     (13.2%)

                           --------         ----        --------        ----         --------       ----

Gross margin               $ 42,249         20.9%       $ 38,358        14.4%        $ 86,229       29.8%

 

       

 

The improved merchandise margin in fiscal 1998 as compared to fiscal 1997 is due

to the shift in the Company's store portfolio away from lower margin mall-based

stores towards the traditionally higher margin outlet store operations and

approximately an $800,000 benefit from LIFO. Included in gross margin for fiscal

1998 is approximately $800,000 for markdowns associated with the closing of

eight additional stores, which was discussed above. The decrease in fiscal 1997

merchandise margin was primarily attributable to a $13.9 million charge for

markdowns and fabric cancellation costs related to Boston Traders(R) brand

merchandise which was included in the second quarter charge for the termination

of the Company's private label product development program, discussed below

under "Restructuring"; approximately $5.6 million related to fourth quarter

adjustments for inventory shrinkage against physical inventory results and

reserves against pending resolution of vendor discussions regarding proof of

delivery of certain goods and increases in promotional markdowns associated with

Levi's(R) brand products in fiscal 1997. The Company experienced decreases in

initial margin on certain Levi's(R) brand merchandise in fiscal 1998 and 1997 as

compared to fiscal 1996.

 

Occupancy costs as a percentage of sales continued to increase in fiscal 1998 as

compared to fiscal 1997 and 1996, as a result of fixed occupancy costs on a

lower sales base due to comparable store sales decreases.

 

SELLING, GENERAL AND ADMINISTRATIVE

 

Selling, general and administrative expenses as a percentage of sales were 23.8%

or $48.0 million in fiscal 1998, 24.7% or $65.7 million in fiscal 1997 and 22.8%

or $66.0 million in fiscal 1996. The decrease in selling, general and

administrative expenses as a percentage of sales in fiscal 1998 was due to

reduced store payroll expense from lower staffing in response to sales

decreases. Also contributing to this decrease was a series of expense reduction

actions started in fiscal 1997 that continue. In fiscal 1998, the Company

incurred expenses in connection with the consent solicitation discussed above.

In fiscal 1997, expenses on a dollar basis decreased slightly by $0.3 million as

compared to fiscal 1996 as a result of the Company's cost reduction efforts that

were initiated in fiscal 1997. Also in fiscal 1997, the Company recorded an

impairment charge of $378,000 in accordance with Statement of Financial

Accounting Standards No. 121, ("SFAS 121")"Accounting for the Impairment of

Long-Lived Assets and for Long-Lived Assets to be Disposed Of." This charge

reflects the estimated unrecoverable carrying value of a store's assets as

compared to the fair value of those assets based on projected discounted future

cash flows. In the fourth quarter of fiscal 1998, the Company recorded a fourth

quarter charge that included $260,000 related to a further reduction of

corporate headcount.

 

FISCAL 1997 RESTRUCTURING

 

In the second quarter of fiscal 1997, the Company recorded a pre-tax charge of

$20 million related to its shift in strategy away from the vertically integrated

Boston Traders(R) private label concept to a strategy with greater emphasis on

name brands. This decision involved the liquidation of Boston Traders(R) brand

products, the closure of the Company's New York City product development office

and the closure of 17 Designs and 16 Boston Traders(R) Outlet stores. Total

actual costs to close related to this shift in strategy and the closure of the

stores were $19.9 million, which included cash costs of $6.0 million related to

lease terminations, the cost of canceling private label fabric commitments,

severance associated with the closing of the New York office, and other

miscellaneous expenses. The remainder of the $19.9 million charge consisted of

non-cash costs of approximately $13.9 million, which included $12.4 million of

markdowns at cost related to the liquidation of Boston Traders(R) brand product

and $1.5 million for write-offs of store fixed assets. Merchandise markdowns and

costs associated with the cancellation of fabric

 

 

                                                                              18

     

 

commitments, which total approximately $13.9 million, were accounted for in cost

of goods sold for the fiscal year ending January 31, 1998. The remaining amounts

related to lease termination costs, asset impairment charges, severance and

other costs, were accounted for in the restructuring charge in the Company's

Consolidated Statements of Operations for the year ending January 31, 1998.

 

In the fourth quarter of fiscal year 1997, the Company incurred an additional

pre-tax charge of $1.6 million relating primarily to severance, benefits and

other costs associated with a reduction in its home office and field staff. This

reduction in force resulted in the elimination of 47 positions, or approximately

25%, of the Company's headquarters and field management staff. This charge was

accounted for in the restructuring charge in the Company's Consolidated

Statements of Operations for the year ended January 31, 1998. Total actual costs

related to this reduction in staff were $1.4 million as compared to the original

charge of $1.6 million.

 

DEPRECIATION AND AMORTIZATION

 

Depreciation and amortization expense for fiscal year 1998 decreased to $9.7

million from $11.2 million in fiscal 1997 and $10.4 million in fiscal 1996,

primarily due to store closings in fiscal 1997 and fiscal 1998. "See Liquidity

and Capital Resources -- Capital Expenditures."

 

INTEREST EXPENSE

 

Interest expense for fiscal 1998 was $697,000 as compared to $851,000 in fiscal

1997 and $197,000 in fiscal 1996. This decrease as compared to fiscal 1997 is

primarily a result of lower average borrowing levels and decreased interest

rates under the Company's credit facility as compared to the prior year. The

Company had no borrowings under its credit facility in fiscal year 1996. See

"Liquidity and Capital Resources." The Company anticipates, barring unforeseen

circumstances, that interest expense will increase in fiscal 1999 as a result of

increased average borrowings under the credit facility as compared to fiscal

1998.

 

INTEREST INCOME

 

Interest income for fiscal 1998 decreased to $121,000 from $145,000 in fiscal

1997 and $1.2 million in fiscal 1996. This decrease was attributable to limited

investment activity during fiscal 1998 as compared to the two prior years. The

Company anticipates that interest income will be minimal through fiscal 1999.

See "Liquidity and Capital Resources."

 

NET INCOME (LOSS)

 

The Company reported a loss of $18.5 million or $1.17 per share for fiscal 1998

as compared with a loss of $29.1 million or $1.86 per share in fiscal 1997 and

net income of $6.3 million or $0.40 per share in fiscal 1996. Assuming current

sales trends in fiscal 1999 continue, the Company currently estimates total

sales for fiscal 1999 to be approximately $200 million. The Company currently

expects, barring unforeseen circumstances, to earn a profit of at least $0.25

per share for the fiscal year ending January 29, 2000. Below is a summary of

certain pre-tax charges included in the net loss for fiscal years 1998 and 1997.

 

      

        

                                                         Fiscal          Fiscal       Fiscal

(in thousands)                                            1998            1997         1996

----------------------------------------------------------------------------------------------

                                                                                       

Store closing and severance reserve

   recorded in the fourth quarter of fiscal 1998         $  5,200           --           --

Store closing reserve recorded in

   the third quarter of fiscal 1998                        13,400           --           --

Excess store closing reserve taken into income

   in the fourth quarter of fiscal 1998                    (2,900)          --           --

Reduction in force recorded in the fourth

   quarter of fiscal 1997                                      --      $ 1,600           --

Store closing reserve and abandonment of

   vertical integration in the second quarter

   of fiscal 1997                                              --       20,000           --

----------------------------------------------------------------------------------------------

Total charges                                            $ 15,700      $21,600       $   --

 

Earnings (loss) per share impact of charges, adjusted

   for minority interest portion of related charges     ($   0.61)    ($  0.81)      $   --

----------------------------------------------------------------------------------------------

 

Earnings (loss) per share, exclusive of the above

   charges                                              ($   0.56)    ($  1.05)      $ 0.40

 

       

 

 

                                                                              19

     

 

SEASONALITY

      

        

                            --------------------------------------------------------------------------------

                                  FISCAL 1998                  FISCAL 1997                FISCAL 1996

------------------------------------------------------------------------------------------------------------

                                                      (SALES DOLLARS IN THOUSANDS)

                                                                                                    

First quarter                $ 43,400      21.5%        $ 55,470         20.9%        $ 59,336     20.5%

Second quarter                 47,078      23.4%          64,543         24.3%          66,524     23.0%

Third quarter                  58,714      29.1%          77,459         29.1%          84,958     29.3%

Fourth quarter                 52,442      26.0%          68,254         25.7%          78,755     27.2%

                            --------------------------------------------------------------------------------

                             $201,634     100.0%        $265,726        100.0%        $289,593    100.0%

 

       

 

A comparison of sales in each quarter of the past three fiscal years is

presented above. The amounts shown are not necessarily indicative of actual

trends, since such amounts also reflect the addition of new stores and the

remodeling and closing of others during these periods. Historically, the Company

has experienced seasonal fluctuations in revenues and income, exclusive of

non-recurring charges, with increases occurring during the Company's third and

fourth quarters as a result of "Fall" and "Holiday" seasons. In recent years,

the Company's focus has shifted towards its outlet store business and the

percentage of mall-based business has declined. Accordingly, the Company's third

and fourth quarters, although continuing to generate a greater proportion of

total sales, have become less significant to total sales as had previously been

the case. This change is due to the seasonality of the Company's outlet business

as compared with the mall-based specialty stores. A comparison of quarterly

sales, gross profit, net income (loss) and net income (loss) per share for the

past two fiscal years is presented in Note P of Notes to Consolidated Financial

Statements.

 

LIQUIDITY AND CAPITAL RESOURCES

 

The Company's primary cash needs are for operating expenses, including cash

outlays associated with inventory purchases, and capital expenditures for new

and remodeled stores. The Company expects that cash flow from operations,

short-term revolving borrowings and trade credit will enable it to finance its

current working capital, remodeling and expansion requirements.

 

The following table sets forth financial data regarding the Company's liquidity

position at the end of the past three fiscal years:

 

      

        

                                                         FISCAL YEARS

                              --------------------------------------------------------------------

                                      1998                   1997                  1996

--------------------------------------------------------------------------------------------------

                                                    (DOLLARS IN THOUSANDS)

 

                                                                                       

Cash provided by (used in)

   operations                             $ 1,820              $ (7,182)            $  (1,823)

Working Capital                            24,078                42,104                72,320

Current Ratio                               1.7:1                 2.4:1                 4.0:1

 

       

 

To date, the Company has financed its working capital requirements, acquisitions

and expansion program with cash flow from operations, borrowings under the

Company's credit facility, and proceeds from common stock offerings. Cash

provided by (used in) operating activities was $1.8 million, ($7.2) million and

($1.8) million in fiscal 1998, 1997 and 1996, respectively. The Company's

improved cash flow from operations in fiscal 1998 is principally due to improved

operating results and an income tax refund of $12.9 million related to fiscal

1997 operating losses.

 

 

                                                                              20

     

 

At January 30, 1999, the Company was in a net borrowing position of $13.7

million compared to a net borrowing position of $8.4 million at January 31,

1998. The increased level of borrowing in fiscal 1998 is due to the Company's

acquisition of 25 outlet stores in September 1998 for $9.7 million as well as

cash outlays associated with its fiscal 1997 and 1998 restructuring programs.

The following table provides a comparative analysis of the Company's cash and

borrowings at the end of fiscal years 1998 and 1997:

 

(in thousands)                           January 30, 1999    January 31, 1998

-----------------------------------------------------------------------------

Cash and cash equivalents                         $   153              $1,473

Borrowings under credit facility                   12,825               8,828

Promissory note payable                             1,000               1,000

                                                  -------              ------

 

Net borrowing position                            $13,672              $8,355

                                                  =======              ======

 

 

At January 30, 1999, total inventories increased 5.4% to $58.0 million from

$55.0 million at January 31, 1998. This increase was comprised of the following

components:

 

      

        

                                              Number                             Number

(in thousands)          January 30, 1999    of stores    January 31, 1998      of stores

----------------------------------------------------------------------------------------

                                                                                     

Outlet stores                    $53,146         100              $38,324           70

Specialty stores                   1,802           5                2,394            5

Closed stores                      2,977           8               14,456           50

                                 -------         ---              -------          ---

Total inventories                $57,925         113              $54,972          125

                                 =======         ===              =======          ===

 

       

 

The majority of the increase in inventories at January 30, 1999 as compared to

the prior year is the result of the acquisition of 25 outlet stores offset by 37

closed stores during fiscal 1998. The Company continues to evaluate and, within

the discretion of management, act upon opportunities to purchase substantial

quantities of Levi's(R) and Dockers(R) brand products for its Levi's(R) Outlet

and Dockers(R) Outlet stores.

 

The Company's trade payables to Levi Strauss & Co., its principal vendor,

generally are due 30 days after the date of invoice. In fiscal 1998, the Company

was current with all outstanding merchandise payables to vendors. The Company

expects, barring unforeseen circumstances, that any purchases of branded

merchandise from vendors other than Levi Strauss & Co. will be limited and in

accordance with customary industry credit terms.

 

On June 4, 1998 the Company entered into an Amended and Restated Loan and

Security Agreement with a subsidiary of BankBoston, N.A., BankBoston Retail

Finance Inc., as agent for the lenders named therein (the "Credit Agreement").

The Credit Agreement, which terminates on June 4, 2001, consists of a revolving

line of credit permitting the Company to borrow up to $50 million. Under this

credit facility, the Company has the ability to cause the lenders to issue

documentary and standby letters of credit up to $5 million. The Company's

obligations under the Credit Agreement are secured by a lien on all of the

Company's assets, except the assets of the OLS Partnership. The ability of the

Company to borrow under the Credit Agreement is subject to a number of

conditions including the accuracy of certain representations and compliance with

tangible net worth and fixed charge coverage ratio covenants. The availability

of the unused revolving line of credit is limited to specified percentages of

the value of the Company's eligible inventory determined under the Credit

Agreement, ranging from 60% to 65%. At the option of the Company, borrowings

under this facility bear interest at BankBoston, N.A.'s prime rate or at

LIBOR-based fixed rates. The Credit Agreement contains certain covenants and

events of default customary for credit facilities of this nature, including

change of control provisions and limitations on payment of dividends by the

Company. The Company is subject to a prepayment penalty of $250,000 to $500,000

if the Credit Agreement terminates prior to June 4, 2000.

 

In the third quarter of fiscal 1998, the Credit Agreement was amended to, among

other things, permit and acknowledge the Company's acquisition of the 25 outlet

stores from LOS and the transactions associated with the agreement to dissolve

and wind up the OLS Partnership. These amendments included an increase in the

minimum tangible net worth that the Company must maintain, which was

 

 

                                                                              21

     

 

adjusted to recognize the value of the assets distributed to the Company by the

OLS Partnership. Prior to these amendments, the tangible net worth of the OLS

Partnership was excluded from the calculation of the Company's tangible net

worth for purposes of these financial covenants. Subject to certain limitations

and conditions, the Credit Agreement permits the Company, without the prior

permission of its lenders, to consummate certain acquisitions and to repurchase

shares of the Company's Common Stock. These amendments, among other things,

reduced the amount that the Company may expend for such purposes without

obtaining the prior permission of its lender.

 

At January 30, 1999, the Company had borrowings of approximately $12.8 million

outstanding under this facility and had two outstanding standby letters of

credit totaling approximately $84,000. The Company was in compliance with all

debt covenants under the Credit Agreement at the end of the fiscal year.

 

On May 2, 1995, the Company delivered a non-negotiable promissory note in the

principal amount of $1,000,000 in connection with the acquisition of certain

assets of Boston Trading Ltd., Inc. ("Boston Trading") in accordance with the

terms of an Asset Purchase Agreement dated April 21, 1995 among Boston Trading,

its stockholders, Designs Acquisition Corp., and the Company (the "Purchase

Agreement"). The principal amount of the Purchase Note is payable in two equal

annual installments through May 1997. The note bears interest at the published

prime rate and is payable semi-annually from the date of acquisition.

 

In the first quarter of fiscal 1996, the Company asserted certain

indemnification rights under the Purchase Agreement. In accordance with the

Purchase Agreement, the Company, when exercising its indemnification rights, has

the right, among other courses of action, to offset against the payment of

principal and interest due and payable under the Purchase Note. Accordingly, the

Company did not make the $500,000 payments of principal on the Purchase Note

that were due on May 2, 1996 and May 2, 1997. The Company paid interest on the

original principal amount of the Purchase Note through May 2, 1996 and continued

to pay interest thereafter through January 31, 1998 on $500,000 of principal.

 

In January 1998, Atlantic Harbor, Inc. filed a lawsuit against the Company for

failing to pay the outstanding principal amount of the Purchase Note. In March

1998, the Company filed a counterclaim against Atlantic Harbor, Inc. alleging

that the Company was damaged in excess of $1 million because of the breach of

certain representations and warranties made by Atlantic Harbor, Inc. and its

stockholders concerning the existence and condition of certain foreign trademark

registrations and license agreements. Barring unforeseen circumstances,

management of the Company does not believe that the result of this litigation

will have a material adverse effect on the Company's business or financial

condition.

 

In March 1998, the Company received a federal income tax refund of approximately

$12.9 million because of losses incurred by the Company during fiscal 1997,

which were carried back against federal income tax payments in prior years. The

Company used a portion of the cash received to reduce outstanding borrowings

under its credit facility.

 

During the first quarter of fiscal year 1998, the Internal Revenue Service (IRS)

completed an examination of the Company's federal income tax returns for fiscal

years 1991 through 1995. Taxes on the adjustments proposed by the IRS, excluding

interest, amount to approximately $4.9 million. The IRS has challenged the

fiscal tax years in which various income and expense deductions were recognized,

resulting in potential timing differences of previously paid federal income

taxes. The Company intends to protest the proposed adjustments through the IRS

appeals process. The Company believes that these adjustments will be reduced

through the appeals process and, in the opinion of management, adequate

provisions have been made for all income taxes and interest. The Company

believes that any adjustments to prior periods that may arise as a result of

this process, will not have a material impact on the results of operation and

financial condition of the Company.

 

Year 2000 Issue

 

I.    State of Readiness: Most of the Company's computer and process control

      systems were designed to use only two digits to represent years. As a

      result, they may not recognize "00" as representing the year 2000, but

      rather the year 1900 which could result in errors or system failures. The

      Company is in the process of converting technology and its information

      systems to be Year 2000 compliant. Barring unforeseen circumstances, the

      Company anticipates that the conversion will be complete by the end of

      calendar year 1999.

 

      The Company's primary data processing systems for financial reporting, and

      merchandise management have been upgraded with new releases of year 2000

      compliant software. Other significant systems utilized by the Company,

      which

 

 

                                                                              22

     

 

      include point of sale register systems, are in the process of being

      upgraded and will be complete in the second quarter of fiscal 1999. The

      payroll system is in the process of being reviewed and the Company plans

      to upgrade this system in fiscal 1999.

 

      Management is reviewing embedded systems impacted by the year 2000 issue

      and a plan has been developed to address embedded systems based upon how

      critical they are to the business. During the second quarter of fiscal

      1999 the Company expects to implement a plan to determine the year 2000

      readiness of the Company's vendors including Levi Strauss & Co. and the

      Company's other merchandise vendors.

 

II.   Cost to Address Year 2000 Issues: The Company expects to spend

      approximately $600,000 in total, which will be expensed in the Company's

      financial statements as incurred, in the conversion and upgrade costs.

      Through the end of fiscal year 1998, the Company has spent and expensed

      approximately $300,000 in this area. The Company expects that cash flow

      from operations, and short-term revolving borrowings will enable it to

      fund its Year 2000 remediation.

 

III.  Risks related to the Company's Year 2000 Issues: The Company's ability to

      operate would be impacted by the lack of electronic transmission of data

      from its merchandise vendors and would result in the implementation of

      manual processes to account for receipt of merchandise. The implementation

      of manual processes would result in a slow down of product shipments to

      the Company's stores, which could have an adverse impact on sales. In a

      worse case scenario, telecommunications or electrical power interruptions

      on a regional or national scale could adversely affect all merchants'

      ability to operate.

 

IV.   Company's Contingency Plan: The Company's contingency plan in the event

      that a slow down of shipments from Levi Strauss & Co. occurs includes

      increasing purchases in advance of the beginning of the year 2000 to

      ensure adequate supplies of merchandise would be available.

 

CAPITAL EXPENDITURES

 

The following table sets forth the stores opened, remodeled and closed and the

associated capital expenditures incurred for the fiscal years presented:

 

                                              1998         1997         1996

-------------------------------------------------------------------------------

Designs                                        --           --           --

Boston Trading Co.(R)                          --            6           --

Boston Traders(R)outlets                       --            1            1

Joint Venture:

   Original Levi's Stores(TM)                  --           --           --

   Levi's(R)Outlet stores                      --            1            6

                                            ----------------------------------

Total new stores (1)                           --            8            7

 

Remodeled Levi's(R) Outlet

   by Designs                                  --            5            5

Remodeled Designs                              --           --           --

Remodeled Boston Traders(R)

   Outlets                                     --            6            1

                                            ----------------------------------

Total remodeled stores                         --           11            6

                                            ----------------------------------

Total closed stores                            37           32           15

                                            ----------------------------------

 

Capital expenditures (000's)                $  --       $6,554       $2,775

                                            ----------------------------------

 

 

(1)   Excludes 16 Dockers(R) Outlet stores and nine Levi's(R) Outlet stores

      acquired by the Company on September 30, 1998.

 

Exclusive of the acquisition described above, the Company did not remodel or

open any new stores in fiscal 1998. The Company incurred capital expenditures of

$510,000 in fiscal 1998 related to miscellaneous store capital improvements,

leasehold improvements and technology expenditures.

 

The Company's present plans for expansion in fiscal 1999, barring unforeseen

circumstances, includes opening three new Levi's(R)/Dockers(R) Outlet by Designs

stores and relocating seven existing Levi's(R) Outlet by Designs stores to new

outlet centers

 

 

                                                                              23

     

 

in the Eastern United States. The capital expenditures related to these new

stores are expected, barring unforeseen circumstances, to total approximately

$1.7 million. This amount is net of committed landlord allowances that the

Company expects to receive during fiscal 1999.

 

The approximate cost to remodel or build a new Levi's(R)/Dockers(R) Outlet store

is approximately $35 per square foot. If the Company remodels or replaces twelve

of its 59 oldest Levi's(R) Outlet by Designs stores each year beginning in

fiscal 1999, the capital expenditures associated with this construction,

excluding any landlord allowances that the Company may receive, are expected to

be approximately $4.2 million per year for each of the next five years. See

Recent Developments above.

 

The Company continues to seek opportunities to open and operate outlet stores

for other manufacturers of branded apparel. The Company continues to evaluate

the performance of its existing stores and to consider ways to enhance its

businesses. As a result of this process, certain store locations could be closed

or relocated within a shopping center in the future.

 

Recent Accounting Pronouncements

 

In June 1998, the FASB issued SFAS No. 133, Accounting for Derivative

Instruments and Hedging Activities, which requires that all derivative

instruments be recorded on the balance sheet at their fair value. Changes in the

fair value of derivatives are recorded in current earnings or other

comprehensive income, depending on whether the derivative is designated as part

of a hedge transaction and, if it is, the type of hedge transaction. The Company

will be required to adopt SFAS No. 133 in fiscal 2000. The Company does not

anticipate that the adoption of SFAS No. 133 will have a significant effect on

the Company's results of operations or financial position.

 

Effects of Inflation

 

Although the Company's operations are influenced by general economic trends, the

Company does not believe that inflation has had a material effect on the results

of its operations in the last three fiscal years.

 

Risks and Uncertainties

 

The foregoing discussion of the Company's results of operations, liquidity,

capital resources and capital expenditures includes certain forward-looking

information. Such forward-looking information requires management to make

certain estimates and assumptions regarding the Company's expected strategic

direction and the related effect of such plans on the financial results of the

Company. Accordingly, actual results and the Company's implementation of its

plans and operations may differ materially from forward-looking statements made

by the Company. The Company encourages readers of this information to refer to

the Company's Current Report on Form 8-K, previously filed with the United

States Securities and Exchange Commission on May 1, 1998, which identifies

certain risks and uncertainties that may have an impact on future earnings and

the direction of the Company.

 

 

                                                                              24

     

 

Item 7a. Quantitative and Qualitative Disclosures about Market Risk

 

         Not applicable.

 

Item 8.  Financial Statements and Supplementary Data

 

         The financial statements and other information required by this item

         are listed in the "Index to Financial Statements" on page 34 of this

         Report.

 

Item 9.  Changes in and Disagreements with Accountants on Accounting

         and Financial Disclosure

 

         None.

 

 

                                                                              25

     

 

PART III.

 

Item 10. Directors and Executive Officers of the Registrant

 

Information with respect to directors and executive officers of the Company is

incorporated herein by reference to the Company's definitive proxy statement

expected to be filed within 120 days of the end of the fiscal year ended January

30, 1999.

 

Item 11. Executive Compensation

 

Information with respect to executive compensation is incorporated herein by

reference to the Company's definitive proxy statement expected to be filed

within 120 days of the end of the fiscal year ended January 30, 1999.

 

Item 12. Security Ownership of Certain Beneficial Owners and Management

 

Information with respect to security ownership of certain beneficial owners and

management is incorporated herein by reference to the Company's definitive proxy

statement expected to be filed within 120 days of the end of the fiscal year

ended January 30, 1999.

 

Item 13. Certain Relationships and Related Transactions

 

Information with respect to certain relationships and related transactions is

incorporated by reference to the Company's definitive proxy statement to be

filed within 120 days of the fiscal year ended January 30, 1999.

 

 

                                                                              26

     

 

                                    PART IV.

 

Item 14. Exhibits, Financial Statement Schedules, and Reports on Form 8-K

 

14(a)(1) Financial Statements

 

The list of consolidated financial statements and notes required by this Item

14(a)(1) is set forth in the "Index to Financial Statements" on page XX of this

Report.

 

14(a)(2) Financial Statement Schedules

 

Schedule II- Valuation and Qualifying Accounts for the three years ended January

30, 1999, January 31, 1998 and February 1, 1997 on page 28 of this Report.

 

All other schedules, other than the one listed above, have been omitted because

the required information is not applicable or is not present in amounts

sufficient to require submission of the schedules, or because the information

required is included in the financial statements or notes thereto.

 

14(a)(3) Exhibits

 

The list of exhibits required by this Item 14(a)(3) is set forth in the "Index

to Exhibits" on pages 29 to 32 of this Report.

 

14(b) Reports on Form 8-K

 

The Company reported under Item 5 of Form 8-K, dated December 3, 1998, that the

Company (i) purchased nine Levi's(R) Outlet stores and 16 Dockers(R) Outlet

stores from Levi's Only Stores, Inc. (LOS), (ii) entered into an Amendment and

Distribution Agreement with LDJV Inc., a wholly owned subsidiary of LOS to

dissolve and wind up the OLS Partnership, (iii) entered into a Guaranty on

October 31, 1998, in connection with the Distribution Agreement, (iv) entered

into an Amended and Restated Trademark License Agreement with Levi Strauss & Co.

dated October 31, 1998, (v) entered into a First Amendment on September 29, 1998

to the Amended and Restated Loan and Security Agreement, dated June 4, 1998 and

(vi) entered into a Second Amendment on October 31, 1998 to the Amended and

Restated Loan and Security Agreement, dated June 4, 1998.

 

 

                                                                              27

     

 

                                   SCHEDULE II

                                  DESIGNS, INC.

 

                        VALUATION AND QUALIFYING ACCOUNTS

                   For the Three Years Ended January 30, 1999

 

      

        

                                     Balance at                                               Balance

                                    Beginning of             Net            Charges/          At End

         Description                    Year              Provision        Write-offs          Year

--------------------------------------------------------------------------------------------------------

 

                                                                                               

Accrued Restructuring Reserves

Year ended February 1, 1997                    --                --               --              --

Year ended January 31, 1998                    --         $  21,600(1)    $ ( 18,672)       $  2,629(3)

Year ended January 30, 1999              $  2,629            15,706(2)      ( 11,174)          7,161(4)

       

 

(1)   In Fiscal 1997, the Company recorded charges of $21.6 million related to

      severance and its shift in strategy away from the vertically integrated

      Boston Traders(R) private label concept to a strategy with greater

      emphasis on name brands. Included in this charge was $13.9 million for

      merchandise markdowns and costs associated with the cancellation of fabric

      commitments which were included in cost of goods sold for the fiscal year

      ending January 31, 1998.

(2)   Included in the severance and store closing charge for fiscal 1998 of

      $15.7 million, is a markdown reserve of $808,000 which was included in

      cost of goods sold for the fiscal year ending January 30, 1999.

(3)   Included in the reserve balance at year end is a markdown reserve of

      $830,000 which was included in inventory on the consolidated balance

      sheet.

(4)   Included in the reserve balance at year end is a markdown reserve of

      $808,000 which was included in inventory and $1,981,000 of fixed asset

      reserves which were included in fixed assets on the consolidated balance

      sheet.

 

 

                                                                              28

     

 

          Exhibits

 

3.1       Restated Certificate of Incorporation of the Company, as

          amended (included as Exhibit 3.1 to Amendment No. 3 of the

          Company's Registration Statement on Form S-1 (No. 33-13402),

          and incorporated herein by reference).                           *

 

3.2       Certificate of Amendment to Restated Certificate of

          Incorporation, as amended, dated June 22, 1993 (included as

          Exhibit 3.2 to the Company's Quarterly Report on Form 10-Q

          dated June 17, 1996, and incorporated herein by reference).      *

 

3.3       Certificate of Designations, Preferences and Rights of a

          Series of Preferred Stock of the Company establishing Series

          A Junior Participating Cumulative Preferred Stock dated May

          1, 1995 (included as Exhibit 3.2 to the Company's Annual

          Report on Form 10-K dated May 1, 1996, and incorporated

          herein by reference).                                            *

 

3.4       By-Laws of the Company, as amended.

 

4.1       Shareholder Rights Agreement dated as of May 1, 1995 between

          the Company and its transfer agent (included as Exhibit 4.1

          to the Company's Current Report on Form 8-K dated May 1,

          1995, and incorporated herein by reference).                     *

 

4.2       First Amendment dated as of October 6, 1997 to the

          Shareholder Rights Agreement dated as of May 1, 1995 between

          the Company its transfer agent (included as Exhibit 4.1 to

          the Company's Current Report on Form 8-K dated October 9,

          1997, and incorporated herein by reference).                     *

 

10.1      1987 Incentive Stock Option Plan, as amended (included as

          Exhibit 10.1 to the Company's Annual Report on Form 10-K

          dated April 29, 1993, and incorporated herein by reference).     *

 

10.2      1987 Non-Qualified Stock Option Plan, as amended (included as

          Exhibit 10.2 to the Company's Annual Report on Form 10-K

          dated April 29, 1993, and incorporated herein by reference).     *

 

10.3      1992 Stock Incentive Plan, as amended (included as Exhibit

          10.3 to the Company's Quarterly Report on Form 10-Q dated

          June 16, 1998, and incorporated herein by reference).            *

 

10.4      Senior Executive Incentive Plan for the fiscal year ending

          January 29, 2000.

 

10.5      License Agreement between the Company and Levi Strauss & Co.

          dated as of April 14, 1992 (included as Exhibit 10.8 to the

          Company's Annual Report on Form 10-K dated April 29, 1993,

          and incorporated herein by reference).                           *

 

10.6      Amended and Restated Trademark License Agreement between the

          Company and Levi Strauss & Co. dated as of October 31, 1998

          (included as Exhibit 10.4 to the Company's Current Report on

          Form 8-K dated December 3, 1998, and incorporated herein by

          reference).                                                      *

 

10.7      Amended and Restated Loan and Security Agreement dated as of

          June 4, 1998, between the Company and BankBoston Retail

          Finance Inc., as agent for the Lender(s) identified therein

          ("BRBF"), and the Lender(s) (included as Exhibit 10.1 to the

          Company's Current Report on Form 8-K dated June 11, 1998, and

          incorporated herein by reference).                               *

 

10.8      Fee letter dated as of June 4, 1998, between the Company and

          BBRF (included as Exhibit 10.2 to the Company's Current

          Report on Form 8-K dated June 11, 1998, and incorporated

          herein by reference).                                            *

 

10.9      First Amendment to Loan and Security Agreement dated as of

          September 29, 1998 among the Company, BBRF and the Lender(s)

          identified therein (included as Exhibit 10.5 to the Company's

          Current Report on Form 8-K dated December 3, 1998, and

          incorporated herein by reference).                               *

 

 

 

                                                                              29

     

 

10.10     Second Amendment to Loan and Security Agreement dated as of

          October 31, 1998 among the Company, BBRF and the Lender(s)

          identified therein (included as Exhibit 10.6 to the Company's

          Current Report on Form 8-K dated December 3, 1998, and

          incorporated herein by reference).                               *

 

10.11     Participation Agreement among Designs JV Corp. (the "Designs

          Partner"), the Company, LDJV Inc. (the "LOS Partner"), Levi's

          Only Stores, Inc. ("LOS"), Levi Strauss & Co. ("LS&CO") and

          Levi Strauss Associates Inc. ("LSAI") dated January 28, 1995

          (included as Exhibit 10.1 to the Company's Current Report on

          Form 8-K dated April 24, 1995, and incorporated herein by

          reference).                                                      *

 

10.12     Partnership Agreement of The Designs/OLS Partnership (the

          "OLS Partnership") between the LOS Partner and the Designs

          Partner dated January 28, 1995 (included as Exhibit 10.2 to

          the Company's Current Report on Form 8-K dated April 24,

          1995, and incorporated herein by reference).                     *

 

10.13     Glossary executed by the Designs Partner, the Company, the

          LOS Partner, LOS, LS&CO, LSAI and the OLS Partnership dated

          January 28, 1995 (included as Exhibit 10.3 to the Company's

          Current Report on Form 8-K dated April 24, 1995, and

          incorporated herein by reference).                               *

 

10.14     Sublicense Agreement between LOS and the LOS Partner dated

          January 28, 1995 (included as Exhibit 10.4 to the Company's

          Current Report on Form 8-K dated April 24, 1995, and

          incorporated herein by reference).                               *

 

10.15     Sublicense Agreement between the LOS Partner and the OLS

          Partnership dated January 28, 1995 (included as Exhibit 10.5

          to the Company's Current Report on Form 8-K dated April 24,

          1995, and incorporated herein by reference).                     *

 

10.16     License Agreement between the Company and the OLS Partnership

          dated January 28, 1995 (included as Exhibit 10.6 to the

          Company's Current Report on Form 8-K dated April 24, 1995,

          and incorporated herein by reference).                           *

 

 

10.17     Administrative Services Agreement between the Company and the

          OLS Partnership dated January 28, 1995 (included as Exhibit

          10.7 to the Company's Current Report on Form 8-K dated April

          24, 1995, and incorporated herein by reference).                 *

 

10.18     Amendment and Distribution Agreement dated as of October 31,

          1998 among the Designs Partner, the LOS Partner and the OLS

          Partnership (included as Exhibit 10.2 to the Company's

          Current Report on Form 8-K dated December 3, 1998, and

          incorporated herein by reference).                               *

 

10.19     Guaranty by the Company of the indemnification obligation of

          the Designs Partner dated as of October 31, 1998 in favor of

          LS& Co. (included as Exhibit 10.3 to the Company's Current

          Report on Form 8-K dated December 3, 1998, and incorporated

          herein by reference).                                            *

 

10.20     Credit Agreement among the Company, LOS and the OLS

          Partnership dated as of October 1, 1996 (included as Exhibit

          10.15 to the Company's Quarterly Report on Form 10-Q dated

          December 17, 1996, and incorporated herein by reference).        *

 

10.21     First Amendment to Credit Agreement among the Company, LOS

          and the OLS Partnership dated as of October 29, 1997

          (included as Exhibit 10.16 to the Company's Quarterly Report

          on Form 10-Q dated December 16, 1997, and incorporated herein

          by reference).                                                   *

 

10.22     Asset Purchase Agreement between LOS and the Company relating

          to the sale by the Company of stores located in Minneapolis,

          Minnesota dated January 28, 1995 (included as Exhibit 10.9 to

          the Company's Current Report on Form 8-K dated April 24,

          1995, and incorporated herein by reference).                     *

 

 

                                                                              30

     

 

10.23     Asset Purchase Agreement among Boston Trading Ltd., Inc.,

          Designs Acquisition Corp., the Company and others dated April

          21, 1995 (included as 10.16 to the Company's Quarterly Report

          on Form 10-Q dated September 12, 1995, and incorporated

          herein by reference).                                            *

 

10.24     Non-Negotiable Promissory Note between the Company and

          Atlantic Harbor, Inc., formerly known as Boston Trading Ltd.,

          Inc., dated May 2, 1995 (included as 10.17 to the Company's

          Quarterly Report on Form 10-Q dated September 12, 1995, and

          incorporated herein by reference).                               *

 

10.25     Asset Purchase Agreement dated as of September 30, 1998

          between the Company and LOS relating to the purchase by the

          Company of 16 Dockers(R) Outlet and nine Levi's(R) Outlet stores

          (included as Exhibit 10.1 to the Company's Current Report on

          Form 8-K dated December 3, 1998, and incorporated herein by

          reference).                                                      *

 

10.26     Employment Agreement dated as of October 16, 1995 between the

          Company and Joel H. Reichman (included as Exhibit 10.1 to the

          Company's Current Report on Form 8-K dated December 6, 1995,

          and incorporated herein by reference).                           *

 

10.27     Employment Agreement dated as of October 16, 1995 between the

          Company and Scott N. Semel (included as Exhibit 10.2 to the

          Company's Current Report on Form 8-K dated December 6, 1995,

          and incorporated herein by reference).                           *

 

10.28     Employment Agreement dated as of May 9, 1997 between the

          Company and Carolyn R. Faulkner (included as Exhibit 10.23 to

          the Company's Quarterly Report on Form 10-Q dated June 17,

          1997, and incorporated herein by reference).                     *

 

10.29     Separation Agreement dated as of February 9, 1998 between the

          Company and Mark S. Lisnow (included as Exhibit 10.26 to the

          Company's Annual Report on Form 10-K dated May 1, 1998, and

          incorporated herein by reference).                               *

 

10.30     Indemnification Agreement between the Company and James G.

          Groninger, dated December 10, 1998.

 

10.31     Indemnification Agreement between the Company and Bernard M.

          Manuel, dated December 10, 1998.

 

10.32     Indemnification Agreement between the Company and Peter L.

          Thigpen, dated December 10, 1998.

 

10.33     Indemnification Agreement between the Company and Melvin

          Shapiro, dated December 10, 1998.

 

10.34     Indemnification Agreement between the Company and Joel H.

          Reichman, dated December 10, 1998.

 

10.35     Indemnification Agreement between the Company and Scott N.

          Semel, dated December 10, 1998.

 

10.36     Indemnification Agreement between the Company and Carolyn R.

          Faulkner, dated December 10, 1998.

 

11        Statement re: computation of per share earnings.

 

21        Subsidiaries of the Registrant.

 

23.1      Consent of Arthur Andersen LLP

 

23.2      Consent of PricewaterhouseCoopers LLP

 

27        Financial Data Schedule.

 

 

 

                                                                              31

     

 

99        Report of the Company on Form 8-K, dated May 1, 1998

          concerning certain cautionary statements of the Company to be

          taken into account in conjunction with consideration and

          review of the Company's publicly-disseminated documents

          (including oral statements made by others on behalf of the

          Company) that include forward looking information.               *

 

*         Previously filed with the Securities and Exchange Commission.

 

 

                                                                              32

     

 

                                   SIGNATURES

 

           Pursuant to the requirements of Section 13 or 15(d) of the Securities

Exchange Act of 1934, the Company has duly caused this report to be signed on

its behalf by the undersigned, thereunto duly authorized.

 

 

                                        DESIGNS, INC.

April 30, 1999

 

                                        By: /s/ JOEL H. REICHMAN

                                           ----------------------------

                                           Joel H. Reichman

                                           President and Chief Executive Officer

 

           Pursuant to the requirements of the Securities and Exchange Act of

1934, this report has been signed below by the following persons on behalf of

the Company in the capacities indicated, on April 30, 1999.

 

Signatures

 

 

/s/ JOEL H. REICHMAN

----------------------------------  President and Chief Executive Officer

Joel H. Reichman                    and Director (Principal Executive Officer)

 

 

/s/ CAROLYN R. FAULKNER

----------------------------------  Vice President, Chief Financial Officer

Carolyn R. Faulkner                 and Treasurer

 

 

----------------------------------  Chairman of the Board and Director

Stanley I. Berger

 

 

/s/ JAMES G. GRONINGER

----------------------------------  Director

James G. Groninger

 

 

/s/ MELVIN SHAPIRO

----------------------------------  Director

Melvin Shapiro

 

 

/s/ BERNARD M. MANUEL

----------------------------------  Director

Bernard M. Manuel

 

 

/s/ PETER L. THIGPEN

----------------------------------  Director

Peter L. Thigpen

 

 

                                                                              33

     

 

                                  DESIGNS, INC.

                   INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

 

                                                                    Page

                                                                    ----

 

Management's Responsibility for Financial Reporting                  35

 

Reports of Independent Public Accountants                            36

 

Consolidated Financial Statements

 

    Consolidated Balance Sheets at January 30, 1999

      and January 31, 1998                                           39

 

    Consolidated Statements of Operations for the three years ended

      January 30, 1999, January 31, 1998 and February 1, 1997        40

 

    Consolidated Statements of Changes in Stockholders'

      Equity for the three years ended January 30, 1999,

      January 31, 1998 and February 1, 1997                          41

 

    Consolidated Statements of Cash Flows for the three years

      ended January 30, 1999, January 31, 1998 and

      February 1, 1997                                               42

 

Notes to Consolidated Financial Statements                           43

 

 

 

                                                                              34

     

 

               MANAGEMENT'S RESPONSIBILITY FOR FINANCIAL REPORTING

 

The integrity and objectivity of the financial statements and the related

financial information in this report are the responsibility of the management of

the Company. The financial statements have been prepared in conformity with

generally accepted accounting principles and include, where necessary, the best

estimates and judgments of management.

 

The Company maintains a system of internal accounting control designed to

provide reasonable assurance, at appropriate cost, that assets are safeguarded,

transactions are executed in accordance with management's authorization and the

accounting records provide a reliable basis for the preparation of the financial

statements. The system of internal accounting control is regularly reviewed by

management and improved and modified as necessary in response to changing

business conditions.

 

The Audit Committee of the Board of Directors, consisting solely of outside

directors, meets periodically with management and the Company's independent

accountants to review matters relating to the Company's financial reporting, the

adequacy of internal accounting control and the scope and results of audit work.

The independent accountants have free access to the Committee.

 

Arthur Andersen LLP, independent public accountants, have been engaged to

examine the financial statements of the Company. The Report of Independent

Public Accountants expresses an opinion as to the fair presentation of the

financial statements in accordance with generally accepted accounting principles

and is based on an audit conducted in accordance with generally accepted

auditing standards.

 

 

/s/ JOEL H. REICHMAN                            /s/ CAROLYN R. FAULKNER

Joel H. Reichman                                Carolyn R. Faulkner

President and Chief Executive Officer           Vice President, Chief Financial

                                                Officer & Treasurer

 

 

                                                                              35

     

 

                    REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS

 

To the Board of Directors and Stockholders of Designs, Inc:

 

We have audited the accompanying consolidated balance sheet of Designs, Inc. and

subsidiaries as of January 30, 1999 and the related consolidated statements of

operations, changes in stockholders' equity and cash flows for the year then

ended. These financial statements are the responsibility of the Company's

management. Our responsibility is to express an opinion on the financial

statements based on our audit.

 

We conducted our audit in accordance with generally accepted auditing standards.

Those standards require that we plan and perform the audit to obtain reasonable

assurance about whether the financial statements are free of material

misstatement. An audit includes examining, on a test basis, evidence supporting

the amounts and disclosures in the financial statements. An audit also includes

assessing the accounting principles used and significant estimates made by

management, as well as evaluating the overall financial statement presentation.

We believe that our audit provides a reasonable basis for our opinion.

 

In our opinion, the consolidated financial statements referred to above present

fairly, in all material respects, the financial position of Designs, Inc. and

subsidiaries as of January 30, 1999, and the results of their operations and

their cash flows for the year then ended in conformity with generally accepted

accounting principles.

 

Our audit was made for the purpose of forming an opinion on the basic financial

statements taken as a whole. The schedule listed in Item 14(a)(2) is presented

for purposes of complying with the Securities and Exchange Commissions rules and

is not part of the basic financial statements. This schedule has been subjected

to the auditing procedures applied in the audit of the basic financial

statements and, in our opinion, fairly states in all material respects the

financial data required to be set forth therein in relation to the basic

financial statements taken as a whole.

 

 

Boston, Massachusetts                                    /s/ ARTHUR ANDERSEN LLP

March 16, 1999

 

 

                                                                              36

     

 

                    REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS

 

To the Board of Directors and Stockholders of Designs, Inc:

 

We have audited the accompanying consolidated balance sheet of Designs, Inc. as

of January 31, 1998 and the related consolidated statements of income, changes

in stockholders' equity and cash flows for each of the two years in the period

ended January 31, 1998. These financial statements are the responsibility of the

Company's management. Our responsibility is to express an opinion on the

financial statements based on our audits. We have not audited the consolidated

financial statements of Designs, Inc. for any period subsequent to January 31,

1998.

 

We conducted our audits in accordance with generally accepted auditing

standards. Those standards require that we plan and perform the audit to obtain

reasonable assurance about whether the financial statements are free of material

misstatement. An audit includes examining, on a test basis, evidence supporting

the amounts and disclosures in the financial statements. An audit also includes

assessing the accounting principles used and significant estimates made by

management, as well as evaluating the overall financial statement presentation.

We believe that our audits provide a reasonable basis for our opinion.

 

In our opinion, the financial statements referred to above present fairly, in

all material respects, the consolidated financial position of Designs, Inc. as

of January 31, 1998, and the consolidated results of its operations and its cash

flows for each of the two years in the period ended January 31, 1998 in

conformity with generally accepted accounting principles.

 

 

Boston, Massachusetts

March 17, 1998, except as to

the segment information for the

two years in the period ended

January 31, 1998 presented in

Note N, for which the date is

April 29, 1999.

                                                  /s/ PRICEWATERHOUSECOOPERS LLP

 

 

                                                                              37

 

     

 

                      REPORT OF INDEPENDENT ACCOUNTANTS ON

                          FINANCIAL STATEMENT SCHEDULE

 

To the Board of Directors and Stockholders of Designs, Inc:

 

Our audits of the consolidated financial statements referred to in our report

dated March 17, 1998, except as to the segment information for the two years in

the period ended January 31, 1998 presented in Note N, for which the date is

April 29, 1999, appearing on page 37 of the Fiscal 1998 Annual Report on Form

10-K to Stockholders of Designs, Inc. also included an audit of the financial

statement schedule for the period ended January 31, 1998 listed in Item 14(a)(2)

of this Form 10-K. In our opinion, the financial statement schedule presents

fairly, in all material respects, the information set forth therein when read in

conjunction with the related consolidated financial statements.

 

 

Boston, Massachusetts

April 29, 1999

                                                  /s/ PRICEWATERHOUSECOOPERS LLP

 

 

                                                                              38

     

 

                           CONSOLIDATED BALANCE SHEETS

                      January 30, 1999 and January 31, 1998

 

      

        

                                                                  January 30, 1999    January 31, 1998

                                                                    (Fiscal 1998)       (Fiscal 1997)

                                                                  ------------------------------------

                                                                              (IN THOUSANDS)

                                                                                           

ASSETS

Current assets:

     Cash and cash equivalents                                         $     153         $   1,473

     Accounts receivable                                                     178               115

     Inventories                                                          57,925            54,972

     Income taxes refundable and deferred                                    272            13,857

     Prepaid expenses                                                        911             1,015

                                                                  ------------------------------------

          Total current assets                                            59,439            71,432

                                                                  ------------------------------------

 

Property and equipment, net of

     accumulated depreciation and amortization                            17,788            35,307

 

Other assets:

     Deferred income taxes                                                18,570             6,362

     Intangible assets, net                                                2,628             2,945

     Other assets                                                            892               353

                                                                  ------------------------------------

          Total assets                                                 $  99,317         $ 116,399

                                                                  ====================================

 

LIABILITIES AND STOCKHOLDERS' EQUITY

Current liabilities:

     Accounts payable                                                  $   8,716         $   8,821

     Accrued expenses and other current liabilities                        6,030             6,129

     Accrued rent                                                          2,015             2,751

     Reserve for severance and store closings                              4,372             1,799

     Payable to affliliate                                                   403                --

     Notes payable                                                        13,825             9,828

                                                                  ------------------------------------

          Total current liabilities                                       35,361            29,328

                                                                  ------------------------------------

 

Commitments and contingencies (Note F)

 

Minority interest                                                             --             4,691

 

Stockholders' equity:

     Preferred stock, $0.01 par value, 1,000,000 shares

          authorized, none issued                                             --                --

     Common stock, $0.01 par value, 50,000,000 shares authorized,

          16,178,000 and 16,012,000 shares issued at

          January 30, 1999 and January 31, 1998, respectively                162               160

     Additional paid-in capital                                           53,908            53,652

     Retained earnings                                                    11,854            30,395

     Treasury stock at cost, 286,650 and 281,000 shares at

          January 30, 1999 and January 31, 1998, respectively             (1,830)           (1,827)

     Deferred compensation                                                  (138)               --

                                                                  ------------------------------------

          Total stockholders' equity                                      63,956            82,380

                                                                  ------------------------------------

               Total liabilities and stockholders' equity              $  99,317         $ 116,399

                                                                  ====================================

 

       

 

               The accompanying notes are an integral part of the

                       consolidated financial statements.

 

 

                                                                              39

     

 

                      CONSOLIDATED STATEMENTS OF OPERATIONS

         For the fiscal years ending January 30, 1999, January 31, 1998

                              and February 1, 1997

 

      

        

                                                           Fiscal             Fiscal             Fiscal

                                                             1998               1997               1996

                                                       ---------------------------------------------------

                                                               (In thousands, except per share data)

 

                                                                                                 

Sales                                                   $ 201,634          $ 265,726          $ 289,593

Cost of goods sold including occupancy                    159,385            227,368            203,364

                                                       ---------------------------------------------------

Gross profit                                               42,249             38,358             86,229

 

Expenses:

     Selling, general and administrative                   47,979             65,657             65,936

     Charges for severance and store closings              14,929              7,646                  -

     Depreciation and amortization                          9,727             11,234             10,403

                                                       ---------------------------------------------------

Total expenses                                             72,635             84,537             76,339

                                                       ---------------------------------------------------

 

Operating income (loss)                                   (30,386)           (46,179)             9,890

Interest expense                                              697                851                197

Interest income                                               121                145              1,166

                                                       ---------------------------------------------------

 

Income (loss) before minority interest and income taxes   (30,962)           (46,885)            10,859

Less minority interest                                     (1,693)              (323)               495

                                                       ---------------------------------------------------

Income (loss) before income taxes                         (29,269)           (46,562)            10,364

Provision (benefit) for income taxes                      (10,728)           (17,499)             4,100

                                                       ---------------------------------------------------

 

Net income (loss)                                       $ (18,541)         $ (29,063)           $ 6,264

                                                       ===================================================

 

Earnings (loss) per share - Basic and Diluted              ($1.17)            ($1.86)             $0.40

 

Weighted average number of common shares outstanding:

     Basic                                                 15,810             15,649             15,755

     Diluted                                               15,810             15,649             15,833

 

       

 

               The accompanying notes are an integral part of the

                       consolidated financial statements.

 

 

                                                                              40

     

 

      

        

                                            STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY

                                   For the fiscal years ending January 30, 1999, January 31, 1998

                                                        and February 1, 1997

 

                                                                                  Additional

                                                Common Stock     Treasury Stock     Paid-in      Deferred    Retained

                                             Shares   Amounts  Shares    Amounts    Capital    Compensation  Earnings      Total

                                             ----------------  -----------------  -----------  ------------  ---------   ---------

                                                                                 (In thousands)

 

                                                                                                                            

Balance at February 3,  1996                  15,818   $ 158       --   $     --     $ 52,767      $   --     $ 53,160    $106,085

Issuance of Common Stock:

    Exercises under option programs                5                                       24(1)                                24

    Repurchase of 281,000 shares

        under the stock repurchase program                       (281)    (1,827)                                           (1,827)

     Issuance of 50,000 shares as part of the

         Boston Trading Ltd., Inc. Acquistion     50       1                              529                                  530

Unrealized loss on investments                                                                                     (31)        (31)

Net income                                                                                                       6,264       6,264

                                             --------------------------------------------------------------------------------------

Balance at February 1,  1997                  15,873   $ 159     (281)  $ (1,827)    $ 53,320      $   --     $ 59,393    $111,045

                                             --------------------------------------------------------------------------------------

 

Issuance of Common Stock:

    Exercises under option programs              144       1                              351(1)                               352

    Retirement of shares                          (5)                                     (19)                                 (19)

Unrealized gain on investments                                                                                      65          65

Net loss                                                                                                       (29,063)    (29,063)

                                             --------------------------------------------------------------------------------------

Balance at January 31, 1998                   16,012   $ 160     (281)  $ (1,827)    $ 53,652      $   --     $ 30,395    $ 82,380

                                             ======================================================================================

 

Issuance of Common Stock:

    Board of Directors compensation               50       1                               78                                   78

    Restricted Stock Award to associates         116       1                              178      $ (178)                       1

    Restricted Stock vesting                                                                           38                       38

    Restricted Stock cancelled                                     (5)        (3)           -           2                       (1)

Net loss                                                                                                       (18,541)    (18,541)

                                             --------------------------------------------------------------------------------------

Balance at January 30, 1999                   16,178   $ 162     (286)  $ (1,830)    $ 53,908      $ (138)    $ 11,854    $ 63,956

                                             ======================================================================================

 

       

 

(1) Net of related tax benefit.

 

               The accompanying notes are an integral part of the

                       consolidated financial statements.

 

 

                                                                              41

     

 

                            STATEMENTS OF CASH FLOWS

         For the fiscal years ending January 30, 1999, January 31, 1998

                              and February 1, 1997

 

      

        

                                                                               Fiscal         Fiscal        Fiscal

                                                                                1998           1997          1996

                                                                             ----------------------------------------

                                                                                        (In thousands)

                                                                                                             

Cash flows from operating activities:

     Net income (loss)                                                       $(18,541)      $(29,063)      $  6,264

     Adjustments to reconcile to net cash

      provided by (used for) operating activities:

          Depreciation and amortization                                         9,727         11,234         10,403

          Deferred income taxes                                               (10,213)        (5,015)          (262)

          Minority interest                                                    (1,693)          (323)           495

          Loss from sale of investments                                            --            102             17

          Loss (gain) from disposal of property and equipment                     161            398            (35)

 

     Changes in operating assets and liabilities, net of acquisition:

         Accounts receivable                                                     (761)           443            (85)

         Inventories                                                             (712)        12,598        (21,950)

         Prepaid expenses                                                         104          3,819           (993)

         Other assets                                                            (739)          (153)           322

         Income taxes                                                          12,469        (12,697)         1,480

         Accounts payable                                                        (105)        (3,373)         4,009

         Reserve for severance and store closing                               11,206         15,412             --

         Accrued expenses and other current liabilities                          (269)          (917)        (1,300)

         Accrued rent                                                           1,186            353           (188)

                                                                           -----------     ----------     ----------

     Net cash provided by (used for) operating activities                       1,820         (7,182)        (1,823)

                                                                           -----------     ----------     ----------

 

     Cash flows from investing activities:

         Additions to property and equipment                                     (510)        (7,762)       (12,290)

         Payment for aquisition of outlet stores                               (9,737)            --             --

         Incurrence of pre-opening costs                                           --           (325)          (640)

         Proceeds from disposal of property and equipment                         102             13            151

         Sale of investments                                                       --          5,888          6,072

                                                                           -----------     ----------     ----------

     Net cash used for investing activities                                   (10,145)        (2,186)        (6,707)

                                                                           -----------     ----------     ----------

 

     Cash flows from financing activities:

        Net borrowings under credit facility                                    3,997          8,828             --

         Repurchase of common stock                                                --             --         (1,827)

         Capital contribution from minority equityholder of joint venture       2,892             --             --

         Distributions to minority equityholder of joint venture                   --         (1,710)          (218)

         Issuances, net of cancellations, of restricted stock                      38             --             --

         Issuances of common stock to Board of Directors                           78             --             --

         Issuance of common stock under option program (1)                         --            333             24

                                                                           -----------     ----------     ----------

     Net cash provided by (used for) financing activities                       7,005          7,451         (2,021)

                                                                           -----------     ----------     ----------

Net decrease in cash and cash equivalents                                      (1,320)        (1,917)       (10,551)

Cash and cash equivalents:

     Beginning of the year                                                      1,473          3,390         13,941

                                                                           -----------     ----------     ----------

     End of the year                                                         $    153       $  1,473       $  3,390

                                                                           ===========     ==========     ==========

 

       

 

(1) Net of related tax benefit.

 

 

               The accompanying notes are an integral part of the

                       consolidated financial statements.

 

 

                                                                              42

     

 

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 

Line of Business

 

Designs, Inc. (the "Company") operates a chain of outlet stores and specialty

apparel stores located primarily in the eastern part of the United States, which

sells clothing and accessories. Levi Strauss & Co. is the most significant

vendor of the Company, representing a substantial portion of the Company's

merchandise purchases.

 

Basis of Presentation

 

The consolidated financial statements include the accounts of the Company and

its subsidiaries and affiliates. All material intercompany accounts,

transactions and profits have been eliminated.

 

The accompanying financial statements have been prepared in accordance with

generally accepted accounting principles. The preparation of financial

statements in conformity with generally accepted accounting principles requires

management to make estimates and assumptions that affect the reported amounts of

assets and liabilities and disclosures of contingent liabilities as of the date

of the financial statements and the reported amounts of revenue and expenses

during the reporting period. Actual results could differ from estimates.

 

Fiscal Year

 

The Company's fiscal year is a 52 or 53 week period ending on the Saturday

closest to January 31. Fiscal years 1998, 1997 and 1996 ended on January 30,

1999, January 31, 1998 and February 1, 1997, respectively. Fiscal years 1998,

1997 and 1996 were 52-week periods.

 

Cash and Cash Equivalents

 

Short-term investments, which have a maturity of ninety days or less when

acquired, are considered cash equivalents. The carrying value approximates fair

value.

 

Inventories

 

Substantially all merchandise inventories are valued at the lower of cost or

market using the retail method on the last-in first-out basis ("LIFO"). At

January 30, 1999 and January 31, 1998, approximately $606,000 and $1.6 million

of Boston Traders(R) liquidation merchandise was valued on the first-in

first-out ("FIFO") basis, respectively. If all inventory had been valued on the

FIFO basis, inventory at January 30, 1999 and January 31, 1998 would have been

approximately $58,841,000 and $56,698,000 respectively. The (provision) benefit

for LIFO was $795,000, ($534,000), and ($391,000) in fiscal 1998, 1997 and 1996,

respectively.

 

Property and Equipment

 

Property and equipment are stated at cost. Major additions and improvements are

capitalized, while repairs and maintenance are charged to expense as incurred.

Upon retirement or other disposition, the cost and related depreciation of the

assets are removed from the accounts and the resulting gain or loss is reflected

in income. Depreciation is computed on the straight-line method over the assets'

estimated useful lives as follows:

 

      Motor vehicles                Five years

      Store furnishings             Five to ten years

      Equipment                     Five to eight years

      Leasehold improvements        Lesser of useful lives or related lease life

      Software development          Three to five years

 

 

                                                                              43

     

 

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

Intangibles

 

Trademarks and licensing agreements acquired are amortized on a straight line

basis over 15 years and 3 years, respectively. Amortization expense for

trademarks and licensing agreements was $317,000 and $312,000 for fiscal 1998

and 1997, respectively. Accumulated amortization for trademark and licensing was

$1,143,000 and $826,000 at January 30, 1999 and January 31, 1998, respectively.

 

Preopening Costs

 

In fiscal 1997, the Company adopted Statement of Position (SOP) 98-5, Reporting

on the Costs of Start-Up Activities. In accordance with this SOP, the Company

expenses all pre-opening costs as incurred. Adoption of this pronouncement in

fiscal 1997 did not have a material effect on the Company's financial

statements.

 

Advertising costs

 

Advertising costs, which are included in Selling, general and administrative

expenses are expensed when incurred. Advertising expense was $1.2 million, $2.7

million and $2.7 million for fiscal 1998, 1997 and 1996, respectively.

 

Minority Interest

 

As more fully discussed in Note K, minority interest represents LDJV Inc.'s 30%

interest in The Designs/OLS Partnership (the "OLS Partnership"), a joint venture

between Designs JV Corp., a wholly-owned subsidiary of the Company, and LDJV

Inc., a wholly-owned subsidiary of Levi's Only Stores, Inc. which is a

wholly-owned subsidiary of Levi Strauss & Co. As discussed more fully in Note K,

during the fourth quarter of fiscal 1998, Designs JV Corp. and LDJV, Inc. agreed

to dissolve and wind up the Partnership.

 

Net Income Per Share

 

Statement of Financial Accounting Standards No. 128, "Earnings per Share" ("SFAS

128") requires the computation of basic and diluted earnings per share. Basic

earnings per share is computed by dividing net income (loss) by the weighted

average number of shares of common stock outstanding during the year. Diluted

earnings per share is determined by giving effect to the exercise of stock

options using the treasury stock method.

 

      

        

(In thousands)                                                  Fiscal Years Ending

                                          January 30, 1999       January 31, 1998    February 1, 1997

                                          -----------------------------------------------------------

 

                                                                                                 

Basic weighted average common shares

    outstanding                                     15,810                 15,649              15,755

Stock options, excluding anti-dilutive

    options of 80 shares and 34 shares

    for January 30, 1999, and

    January 31, 1998, respectively                      --                     --                  78

                                                ----------              ---------            --------

Diluted weighted average shares outstanding         15,810                 15,649              15,833

                                                ----------              ---------            --------

 

       

 

 

                                                                              44

     

 

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

Options to purchase shares of the Company's common stock of 1,876,350, 2,026,700

and 1,670,300 for fiscal years 1998, 1997 and 1996, respectively, were

outstanding during the respective periods but were not included in the

computation of diluted EPS because the price of the options was greater than the

average market price of the common stock for the period reported. These options,

which all expire between June 2, 2002 and June 10, 2007, have exercise prices

that range from $4.44 to $21.50 in fiscal 1998, $4.88 to $21.50 in fiscal 1997

and $6.63 to $21.50 in fiscal 1996.

 

During fiscal 1994, the Company's Board of Directors authorized the repurchase

of up to two million shares of the Company's Common Stock. The Company

repurchased 280,900 shares of the Company's Common Stock during fiscal 1996 at

an aggregate cost of $1,827,000. These shares were recorded by the Company as

treasury stock, and accounted for as a reduction in shareholders' equity. Shares

owned by the Company are not considered outstanding for the computation of

earnings per share until re-issued by the Company.

 

Impairment of Long-Lived Assets

 

The Company accounts for long-lived assets in accordance with Statement of

Financial Accounting Standards No. 121, "Accounting for the Impairment of

Long-Lived Assets and for Long-Lived Assets To Be Disposed Of." The Company

reviews its long-lived assets for events or changes in circumstances that might

indicate the carrying amount of the assets may not be recoverable. The Company

assesses the recoverability of the assets by determining whether the

depreciation of such assets over the remaining lives can be recovered through

projected undiscounted future cash flows. The amount of impairment, if any, is

measured based on projected discounted future cash flows using a discount rate

reflecting the Company's average cost of funds. At January 30, 1999, no such

impairment of assets was indicated. In fiscal 1997, the Company recorded an

impairment charge of $378,000 for a write-down of fixed assets which is included

in selling, general, and administrative expenses in the accompanying statements

of operations.

 

Comprehensive Income

 

During fiscal 1998, the Company adopted SFAS No. 130, Reporting Comprehensive

Income, which established standards for reporting and display of comprehensive

income and its components. Comprehensive income is the total of net income and

all other nonowner changes in stockholders' equity. The adoption of this

pronouncement did not have a material effect on the Company's financial

statements.

 

Segment Disclosures

 

In June 1997, the Financial Accounting Standards Board issued Statement of

Financial Accounting Standards No. 131, "Disclosure about Segments of an

Enterprise and Related Information" ("SFAS 131"). SFAS 131 specifies new

guidelines for determining a company's operating segments and related

requirements for disclosure. SFAS 131 becomes effective for fiscal years

beginning after December 15, 1997. The Company has adopted this standard for the

fiscal year ending January 30, 1999 (see note N).

 

Derivative Instruments and Hedging

 

In June 1998, the FASB issued SFAS No. 133, Accounting for Derivative

Instruments and Hedging Activities, which requires that all derivative

instruments be recorded on the balance sheet at their fair value. Changes in the

fair value of derivatives are recorded in current earnings or other

comprehensive income, depending on whether the derivative is designated as part

of a hedge transaction and, if it is, the type of hedge transaction. The Company

will be required to adopt SFAS No. 133 in fiscal 2000. The Company does not

anticipate that the adoption of SFAS No. 133 will have a significant effect on

the Company's results of operations or financial position.

 

Reclassifications

 

Certain amounts from prior years have been reclassified to conform to the

current year presentation.

 

B. PROPERTY AND EQUIPMENT

 

Property and equipment consisted of the following at:

 

                                                 January 30,     January 31,

                                                    1999            1998

                                             -----------------------------------

                                                       (In Thousands)

 

Motor vehicles                                  $         356    $         388

Store furnishings                                      15,338           22,182

Equipment                                               7,513            9,662

Leasehold improvements                                 15,690           31,948

Purchased software                                      5,008            5,550

Construction in progress                                   --              388

                                             -----------------------------------

                                                       43,905           70,118

Less accumulated depreciation                          26,117           34,811

                                             -----------------------------------

Total property and equipment                    $      17,788    $      35,307

                                             -----------------------------------

 

 

Depreciation expense for fiscal 1998, 1997 and 1996 was $9,209,942, $10,040,000

and $9,042,000, respectively.

 

 

                                                                              45

     

 

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

C. INVESTMENTS

 

The Company held no investments during fiscal 1998. During fiscal 1997, the

Company sold investment securities with a cost of $5,992,000 for $5,890,000.

 

D. DEBT OBLIGATIONS

 

On June 4, 1998 the Company entered into an Amended and Restated Loan and

Security Agreement with a subsidiary of BankBoston, N.A., BankBoston Retail

Finance Inc., as agent for the lenders named therein (the "Credit Agreement").

The Credit Agreement, which terminates on June 4, 2001, consists of a revolving

line of credit permitting the Company to borrow up to $50 million. Under this

credit facility, the Company has the ability to cause the lenders to issue

documentary and standby letters of credit up to $5 million. The Company's

obligations under the Credit Agreement are secured by a lien on all of the

Company's assets, except the assets of the OLS Partnership. The ability of the

Company to borrow under the Credit Agreement is subject to a number of

conditions including the accuracy of certain representations and compliance with

tangible net worth and fixed charge coverage ratio covenants. The availability

of the unused revolving line of credit is limited to specified percentages of

the value of the Company's eligible inventory determined under the Credit

Agreement, ranging from 60% to 65%. At the option of the Company, borrowings

under this facility bear interest at BankBoston, N.A.'s prime rate or at

LIBOR-based fixed rates. These interest rates at January 30, 1999 were 7.75% for

prime and 7.375% for LIBOR. The Credit Agreement contains certain covenants and

events of default customary for credit facilities of this nature, including

change of control provisions and limitations on payment of dividends by the

Company. The Company is subject to a prepayment penalty of $250,000 to $500,000

if the Credit Agreement terminates prior to June 4, 2000.

 

In the third quarter of fiscal 1998, the Credit Agreement was amended to, among

other things, permit and acknowledge the Company's acquisition of the 25 outlet

stores from LOS and the transactions associated with the agreement to dissolve

and wind up the OLS Partnership. These amendments include an increase in the

minimum tangible net worth that the Company must have, which was adjusted to

recognize the value of the assets distributed to the Company by the OLS

Partnership. Prior to these amendments, the tangible net worth of the OLS

Partnership was excluded from the calculation of the Company's tangible net

worth for purposes of these financial covenants. Subject to certain limitations

and conditions, the Credit Agreement permits the Company, without the prior

permission of its lenders, to consummate certain acquisitions and to repurchase

shares of the Company's Common Stock. These amendments, among other things,

reduced the amount that the Company may expend for such purposes without

obtaining the prior permission of its lenders.

 

At January 30, 1999, the Company had borrowings of approximately $12.8 million

outstanding under this facility and had two outstanding standby letters of

credit totaling approximately $84,000. Average borrowings outstanding under this

credit facility for fiscal year 1998 were approximately $6.4 million. The

Company was in compliance with all debt covenants under the Credit Agreement at

January 30, 1999.

 

On May 2, 1995, the Company delivered a non-negotiable promissory note in the

principal amount of $1,000,0000 in connection with the acquisition of certain

assets of Boston Trading Ltd., Inc. ("Boston Trading") in accordance with the

terms of an Asset Purchase Agreement dated April 21, 1995 among Boston Trading,

its stockholders, Designs Acquisition Corp., and the Company (the "Purchase

Agreement"). The principal amount of the Purchase Note was payable in two equal

annual installments through May 1997. The note bears interest at the published

prime rate and is payable semi-annually from the date of acquisition.

 

In the first quarter of fiscal 1996, the Company asserted certain

indemnification rights under the Purchase Agreement. In accordance with the

Purchase Agreement, the Company, when exercising its indemnification rights, has

the right, among other courses of action, to offset against the payment of

principal and interest due and payable under the Purchase Note. Accordingly, the

Company did not make the $500,000 payments of principal on the Purchase Note

that were due on May 2, 1996 and May 2, 1997. The Company paid interest on the

original principal amount of the Purchase Note through May 2, 1996 and continued

to pay interest thereafter through January 31, 1998 on $500,000 of principal.

 

 

                                                                              46

     

 

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

In January 1998, Atlantic Harbor, Inc. filed a lawsuit against the Company for

failing to pay the outstanding principal amount of the Purchase Note. In March

1998, the Company filed a counterclaim against Atlantic Harbor, Inc. alleging

that the Company was damaged in excess of $1 million because of the breach of

certain representations and warranties made by Atlantic Harbor, Inc. and its

stockholders concerning the existence and condition of certain foreign trademark

registrations and license agreements. Barring unforeseen circumstances,

management of the Company does not believe that the result of this litigation

will have a material adverse effect on the Company's results of operations or

financial position.

 

The Company paid interest and fees on all the above described debt obligations

totaling $1,062,000, $833,000 and $253,000 for the fiscal years 1998, 1997 and

1996, respectively.

 

E. INCOME TAXES

 

The Company accounts for income taxes in accordance with Statement of Financial

Accounting Standards No. 109, "Accounting for Income Taxes"("SFAS 109"). Under

SFAS 109, deferred tax assets and liabilities are recognized based on temporary

differences between the financial statement and tax basis of assets and

liabilities using enacted tax rates in effect in the years in which the

differences are expected to reverse. SFAS 109 requires current recognition of

net deferred tax assets to the extent that it is more likely than not that such

net assets will be realized. To the extent that the Company believes that its

net deferred tax assets will not be realized, a valuation allowance must be

placed against those assets.

 

As of January 30, 1999, the Company has net operating loss carryforwards of

$29,881,000 for federal income tax purposes and $72,802,000 for state income tax

purposes which are available to offset future taxable income through fiscal year

2018. Additionally, the Company has alternative minimum tax credit carryforwards

of $1,138,000 which are available to reduce further income taxes over an

indefinite period.

 

The components of the net deferred tax assets as of January 30, 1999 and January

31, 1998 are as follows:

 

                                                      January       January 31,

                                                      30, 1999          1998

                                                 -------------------------------

                                                          (In Thousands)

 

Deferred tax assets - current:

  Inventory reserves                                 $      426     $   3,312

                                                 -------------------------------

             Subtotal                                       426         3,312

Deferred tax liabilities - current:

  LIFO reserve                                             (154)       (1,924)

                                                 -------------------------------

Net deferred tax assets- current                     $      272     $   1,388

                                                 -------------------------------

 

Deferred tax asset - noncurrent

  Excess of book over tax

       depreciation/amortization                     $    2,691     $   2,168

  Capital loss carryforward                                 165           165

  Net operating loss carryforward                        15,121         2,891

  Alternative minimum tax credit carryforward             1,138         1,138

                                                 -------------------------------

Subtotal                                             $   19,115     $   6,362

Valuation Allowance                                       (545)            --

                                                 -------------------------------

Total deferred tax assets - noncurrent               $   18,570     $   6,362

                                                 -------------------------------

 

 

Realization of the Company's deferred tax assets is dependent on generating

sufficient taxable income during the carryforward period. The valuation

allowance at January 30, 1999 is primarily attributable to the potential that

certain deferred state tax assets will not be realizable. Although realization

is not assured, management believes it is more likely than not that all of the

remaining deferred tax asset will be realized. The amount of the deferred tax

assets considered realizable, however, could be reduced in the near term, if

estimates of future taxable income during the carryforward period are reduced.

In reaching this determination, management reviewed the Company's historical

performance and projections of future results. These projections provide

positive evidence of future probable realization of the remaining deferred tax

asset within the prescribed carryforward time frame.

 

 

                                                                              47

     

 

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

The provision (benefit) for income taxes consists of the following:

 

                                            FISCAL YEARS ENDING

                                  January 30,     January 31,     February

                                      1999           1998         1, 1997

                                               (In Thousands)

Current:

     Federal                       $        --    $  (12,964)      $  3,234

     State                                 364          (688)         1,149

                                --------------------------------------------

                                           364       (13,652)         4,383

                                --------------------------------------------

 

Deferred:

     Federal                          (10,006)        (1,639)         (223)

     State                             (1,086)        (2,208)          (60)

                                --------------------------------------------

                                      (11,092)        (3,847)         (283)

                                --------------------------------------------

 

Total Provision (Benefit)          $  (10,728)    $  (17,499)      $  4,100

                                --------------------------------------------

 

The following is a reconciliation between the statutory and effective income tax

rates:

 

                                                 FISCAL YEARS ENDING

                                          January      January     February

                                         30, 1999     31, 1998      1, 1997

Statutory Federal income tax rate            (35.0%)      (35.0%)       35.0%

 

State income and  other taxes,

   net of federal tax benefit                  (4.4)        (2.6)         5.8

Permanent items and tax credits                  --           --         (1.2)

Change in valuation allowance                   1.9                        --

                                        --------------------------------------

 

Effective tax rate                           (37.5%)      (37.6%)       39.6%

                                        --------------------------------------

 

 

The Company received an income tax refund of $12,984,000 for fiscal year 1998,

and the Company paid income taxes of $195,000 and $2,888,000 during fiscal years

1997 and 1996, respectively. These figures represent the net of payments and

receipts. The above refund of $12.9 million related to losses incurred by the

Company in fiscal 1997, which were carried back against federal income tax

payments in prior years.

 

During the first quarter of fiscal year 1998, the Internal Revenue Service (IRS)

completed an examination of the Company's federal income tax returns for fiscal

years 1991 through 1995. Taxes on the adjustments proposed by the IRS, excluding

interest, amount to approximately $4.9 million. The IRS has challenged the

fiscal tax year in which various income and expense deductions were recognized,

resulting in potential timing differences of previously paid federal income

taxes. The Company intends to protest the proposed adjustments through the IRS

appeals process. The Company believes that these adjustments will be reduced

through the appeals process and in the opinion of management, adequate

provisions have been made for all income taxes and interest. The Company

believes that any adjustments to prior periods that may arise as a result of

this process, will not have a material impact on the results of operations or

the financial position of the Company.

 

F. COMMITMENTS AND CONTINGENCIES

 

At January 30, 1999, the Company was obligated under operating leases covering

store and office space, automobiles and certain equipment for future minimum

rentals as follows:

 

                                                 TOTAL

FISCAL                                      (In Thousands)

1999                                                $16,847

2000                                                 15,119

2001                                                 12,913

2002                                                 11,108

2003                                                  9,905

Thereafter                                           10,603

                                            ----------------

 

                                                    $76,495

 

The Company signed a lease for its corporate headquarters in Needham,

Massachusetts during fiscal 1995. The term of the lease is for ten years ending

in November 2005. The lease provides for the

 

 

                                                                              48

     

 

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

Company to pay all related costs associated with the land and headquarters

building. The Company entered into a lease agreement effective April 1, 1998 to

sublease approximately 15,000 square feet to a sublessee for a term of five to

eight years. The Company also entered into a second lease agreement effective

July 1, 1998 to sublease an additional 15,300 square feet to a sublessee for a

term of five to seven years. The Company's commitment under this lease has been

reduced by the expected future rental income to be received from the Company's

two sublessees.

 

In addition to future minimum rental payments, many of the store leases include

provisions for common area maintenance, mall charges, escalation clauses and

additional rents based on percentage of store sales above designated levels.

 

Amounts charged to operations for the above occupancy costs, automobile and

leased equipment expense, excluding a related party lease in the prior years,

were $30,480,000, $36,458,000 and $35,921,000 in fiscal years 1998, 1997 and

1996, respectively. Of these amounts charged to operations, $173,000, $402,000

and $780,000 represent payments based upon a percentage of adjusted gross sales

as provided in the lease agreement for the fiscal years ended 1998, 1997 and

1996, respectively. In fiscal 1996, occupancy costs included $150,000 which was

charged to operations for a related party lease. The Company did not make any

payments for occupancy costs to a related party in fiscal 1998 and 1997. See

Note H for additional information regarding the related party lease. As a result

of the fiscal 1997 and 1998 store closing programs, the Company has eliminated

approximately $50 million in minimum store lease obligations since January 31,

1998.

 

As more fully discussed in Note K, the Company remains principally liable on

three leases which were assigned to Levi's Only Stores, Inc., a wholly-owned

subsidiary of Levi Strauss & Co., in connection with the sale of the Company's

Original Levi's(R) Store(TM) located in Minneapolis, Minnesota and the two

Dockers(R) Shops located in Minneapolis, Minnesota and Cambridge, Massachusetts.

The store leases in Minneapolis and Cambridge expire in January 2003 and January

2002, respectively.

 

The Company has employment agreements with each of its executive officers. The

initial three year terms of two of the agreements expired on October 16, 1998

and have since then been extended on a year to year basis in accordance with the

terms of each agreement. The initial three year term of the third agreement

expires on May 9, 2000. Such agreements provide for minimum salary levels,

adjusted for cost of living increases as well as bonuses as determined by the

Compensation Committee of the Company's Board of Directors. The aggregate

commitment for future salaries at January 30, 1999, excluding bonuses, was

$806,000.

 

During fiscal 1998, the Company entered into retention agreements with a group

of key associates. Under the terms of the agreements, if the employment of the

key associate is terminated, other than for certain causes, during the nine

months ending October 1999, that associate may receive salary continuation

payments until the earlier of a fixed number of weeks after the date of

termination or the date that the associate is again employed. A maximum amount

of $1.1 million would be payable if all of the covered associates are terminated

within the covered period and if all of them are unable to find new employment

during that period.

 

On December 7, 1998, a consent with respect to 1,570,200 shares of Common Stock

executed on behalf of Jewelcor Management, Inc., a Nevada corporation

("Jewelcor"), and its controlling shareholder, Seymour Holtzman, was delivered

to the Company for the purpose of removing and replacing the members of the

Company's Board of Directors other than Chairman Stanley I. Berger. A

preliminary Consent Solicitation Statement was filed on December 7, 1998 by the

Holtzman Group with the Securities and Exchange Commission. On December 11,

1998, the Board of Directors of the Company determined to oppose the consent

solicitation (the "Consent Solicitation") by Jewelcor and Mr. Holtzman.

 

The Consent Solicitation expired without the election of any new members to the

Company's Board of Directors. Accordingly, Stanley I. Berger, Joel H. Reichman,

James G. Groninger, Melvin I. Shapiro, Peter L. Thigpen and Bernard M. Manuel

remained in office as members of the Company's Board of Directors following the

termination of the Consent Solicitation.

 

The Company did not enter into any settlement with Jewelcor or Mr. Holtzman

terminating the Consent Solicitation.

 

On December 11, 1998, the Company announced that its Board of Directors had

formed a committee of independent outside directors to consider the Company's

strategic alternatives, including a possible sale of the Company, with a view

towards maximizing shareholder value in the near term. The Company also

announced that its Board had determined to oppose a consent solicitation

initiated by Jewelcor Management, Inc. and its controlling shareholder, Seymour

Holtzman. On February 8, 1999, the Company announced that the stockholder

consent solicitation initiated by Jewelor Management, Inc. was not successful.

 

The Company is also subject to various legal proceedings and claims that arise

in the ordinary course of business. Management believes that the resolution of

these matters will not have a material adverse impact on the results of

operations or the financial position of the Company.

 

G. STOCK OPTIONS

 

 

                                                                              49

     

 

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

The Company's Board of Directors and its stockholders previously approved the

1987 Incentive Stock Option Plan (the "Incentive Plan") pursuant to which, as

amended, stock options to purchase up to 787,500 shares of Common Stock may be

issued to key employees (including executive officers and directors who are

employees). The Incentive Plan is administered by the Compensation Committee of

the Company's Board of Directors, which designates the optionees, number of

shares for each option grant, option prices (which may not be less than fair

value on the date of grant), date of grant, vesting schedule (ranging from three

to five years) and period of option (which may not be more than ten years). All

Incentive Plan options are non-assignable. The Incentive Plan terminates when

all shares issuable thereunder have been issued.

 

The Company's Board of Directors and its stockholders also previously approved

the 1987 Non-Qualified Stock Option Plan (the "Non-Qualified Plan") pursuant to

which stock options to purchase up to 337,500 shares of Common Stock which are

not "incentive stock options" (as defined in Section 422 of the Internal Revenue

Code, as amended) may be issued to key employees (including executive officers

and directors of the Company) and directors who are not employees of the

Company. The Non-Qualified Plan is administered by the Compensation Committee of

the Company's Board of Directors, which designates the optionees, number of

shares for each option grant, option prices (which may not be less than 85% of

the fair market value on the date of grant), date of grant, vesting schedule

(ranging from three to five years) and period of option (which may not be more

than ten years). All Non-Qualified Plan options are non-assignable. The

Non-Qualified Plan terminates when all shares issuable have been issued.

Outstanding options under both the Incentive Plan and the Non-Qualified Plan

expire seven to ten years after the date of grant.

 

On April 3, 1992, the Board of Directors adopted the 1992 Stock Incentive Plan

(the "1992 Plan"), which became effective on June 9, 1992 when it was approved

by the stockholders of the Company. Under the 1992 Plan, as amended, up to

1,850,000 shares of Common Stock may be issued pursuant to "incentive stock

options" (as defined in Section 422 of the Internal Revenue Code, as amended),

options which are not "incentive stock options," conditioned stock awards,

unrestricted stock awards and performance share awards. The 1992 Plan is

administered by the Compensation Committee, all of the members of which are

non-employee directors. The Compensation Committee makes all determinations with

respect to amounts and conditions covering awards under the 1992 Plan. No

Incentive Stock Options may be granted under the 1992 Plan after April 2, 2002.

Options have never been granted at a price less than fair value on the date of

the grant. Options granted to employees, executives and directors typically vest

over five, three and three years, respectively, with the exception of the

premium priced options issued to the executives which vest over a five year

period. Options granted under the 1992 Plan expire ten years from the date of

grant. The 1992 Plan terminates when all shares issuable thereunder have been

issued.

 

By written consent dated as of April 28,1997, the Board of Directors authorized

an increase in the number of shares issuable under the 1992 Plan to 2,430,000.

In addition, the Board of Directors authorized an increase in the number of

shares that may be granted during any fiscal year to any individual participant

from 75,000 to 270,000 shares, but only if all such stock options have a per

share exercise price not less than 200% of fair market value of one share of

Common Stock on the date of grant. Furthermore, they authorized the elimination

of certain provisions of the 1992 Plan that are no longer required by Rule 16b-3

under the Exchange Act. The stockholders approved this increase and the other

amendments to the 1992 Plan at the Annual Meeting held on June 10,1997.

 

In order to focus management on business performance that creates stockholder

value and to reward management only for superior results, the Compensation

Committee concluded that an important element of the Company's executive

incentive compensation program should be a significant grant of premium priced

options to the executive officers of the Company. Accordingly, on April 28,

1997, the Compensation Committee granted premium priced options to purchase a

total of 580,000 shares to the Company's four executive officers. Before an

executive officer can exercise these options, the price must appreciate to

$12.00 per share, which is 140% higher than the closing price of shares of

Common Stock on the date of grant. To encourage the executive officers further

to achieve superior performance and to create stockholder value within a defined

time frame, the premium priced options will be forfeited if within five years

from the date of stockholder approval of the 1992 Plan, the per share price of

the Common Stock does not close at or above $12.00 for at least five trading

days during a period of ten consecutive trading days. In addition, the options

are subject to time-based vesting at a rate of 20% per annum over five years. If

the option price of $12.00 is reached before the end of five years, the

 

 

                                                                              50

     

 

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

options will continue in effect for a period of ten years from the date of grant

and the five year time-based vesting would continue. The stockholders approved

the amendment to the 1992 Plan at the Annual Meeting on June 10, 1997.

 

A summary of shares subject to the option plans described above is as follows:

 

1987 Incentive Stock Option Plan

 

      

        

                                                                     FISCAL YEAR

---------------------------------------------------------------------------------------------------------

                                                    1998                  1997                1996

                                             ------------------------------------------------------------

                                                                                                   

Outstanding at

               beginning of year                           9,000                97,306            96,339

Options granted                                               --                    --            18,500

Options canceled                                              --                20,900             6,000

Options exercised                                             --                67,406            11,533

                                             ------------------------------------------------------------

 

Outstanding at end of year                                 9,000                 9,000            97,306

                                             ------------------------------------------------------------

 

Options exercisable at

               end of year                                 9,000                 9,000            76,406

Common shares reserved for

               future grants at end

               of year                                        --                    --             9,105

Weighted average exercise price per

option:

               Outstanding at beginning of year         $  11.17              $   4.01          $   3.71

               Granted during the year                        --                    --          $   6.62

               Canceled during the year                       --              $   7.15          $  11.17

               Exercised during the year                      --              $   2.07          $   2.05

               Outstanding at end of year               $  11.17              $  11.17          $   4.01

 

       

 

1987 Non-Qualified Stock Option Plan

 

      

        

                                                                               FISCAL YEAR

                                                             1998                 1997              1996

                                                             ----                 ----              ----

 

                                                                                                  

Outstanding at

               beginning of year                               --               76,948            76,948

Options granted                                                --                   --                --

Options canceled                                               --                   --                --

Options exercised                                              --               76,948                --

                                             ------------------------------------------------------------

 

Outstanding at end of year                                     --                   --            76,948

                                             ------------------------------------------------------------

 

Options exercisable at

               end of year                                     --                   --            76,948

Weighted average exercise price per

option:

               Outstanding at beginning of year                --             $   2.53          $   2.53

               Exercised during the year                       --                 2.53                --

               Outstanding at end of year                      --                   --              2.53

 

       

 

 

                                                                              51

     

 

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

1992 Stock Incentive Plan

 

      

        

                                                                     FISCAL YEAR

---------------------------------------------------------------------------------------------------------

                                                    1998                  1997                1996

                                             ------------------------------------------------------------

                                                                                                  

Outstanding at

            beginning of year                           2,041,749            1,660,400         1,520,050

Options granted                                           304,478              708,750           301,250

Options canceled                                          191,649              327,401           160,900

Options exercised                                          51,353                   --                --

                                             ------------------------------------------------------------

 

Outstanding at end of year                              2,103,225            2,041,749         1,660,400

                                             ------------------------------------------------------------

 

Options exercisable at

           end of year                                  1,272,615            1,145,397           937,496

Common shares reserved

           for future grants at

           end of year                                    259,772              372,851           174,200

Weighted average exercise price per option

           Outstanding at beginning of year                $12.02             $  12.00             12.85

           Granted during the year                           0.97                10.65              6.72

           Canceled during the year                          9.09                 8.99             10.10

           Exercised during the year                         1.66                   --                --

           Outstanding at end of year                       10.94                12.02             12.00

 

       

 

The following table summarizes information about stock options outstanding under

the 1992 Plan at January 30, 1999:

 

      

        

                          Options Outstanding                                   Options Exercisable

          --------------------------------------------------               -----------------------------------

 

Range of                Number          Remaining      Weighted Average        Number       Weighted Average

Exercise Prices      Outstanding     Contractual Life  Exercise Price       Exercisable      Exercise Price

                                                                                                 

$0.00  to  $2.15         235,875          8.3 years      $     0.79                --                  --

 4.30  to   6.45         107,200          7.1 years            4.91            32,933          $     5.25

 6.46  to   8.60         263,300          6.5 years            7.48           158,932                7.56

 8.61  to  10.75         175,300          5.5 years            9.86           160,400                9.94

10.76  to  12.90         780,050          6.4 years           11.70           380,050               11.39

12.91  to  15.05          12,000          5.4 years           13.75            12,000               13.75

15.06  to  17.20         111,000          5.2 years           15.36           109,800               15.36

17.21  to  19.35         405,000          4.1 years           18.03           405,000               18.03

19.36  to $21.50          13,500          4.4 years           21.50            13,500               21.50

                       ---------                                            ---------

 

$ 0.66 to $21.50       2,103,225                                            1,272,615

 

       

 

On July 26, 1993 stock options covering an aggregate of 67,500 shares of Common

Stock were granted outside of the Incentive Plan, the Non-Qualified Plan and the

1992 Plan to the non-employee directors of the Company. Each of these options

has an exercise price of $17.50 per share and each remained outstanding at

January 30, 1999. These options become exercisable in three equal installments

commencing twelve months following the date of grant and have a 10 year term.

 

When shares are sold within one year of exercise or within two years from date

of grant, the Company derives a tax deduction measured by the excess of the

market value over the option price at the date the shares are sold, which

approximated $18,256 and $27,980 in fiscal years 1997 and 1996, respectively.

There was no tax deduction taken for fiscal 1998.

 

The Company applies APB Opinion No. 25 and related Interpretations in accounting

for its plans. FASB Statement No. 123 "Accounting for Stock-Based Compensation"

("SFAS 123") was issued by the FASB in 1995

 

 

                                                                              52

     

 

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

and requires the Company to elect either expense recognition under SFAS 123 or

its disclosure-only alternative for stock-based employee compensation. The

Company has elected the disclosure-only alternative and accordingly no

compensation cost has been recognized. The Company has disclosed the pro forma

net income or loss and per share amounts using the fair value based method.

 

Had compensation costs for the Company's grants for stock-based compensation

been determined consistent with SFAS 123, the Company's net income (loss), and

earnings (loss) per share would have been reduced to the pro forma amounts

indicated below:

 

      

        

                                                                                   FISCAL YEARS ENDED

 

                                                               -----------------------------------------------------------

(In Thousands, Except per Share Amounts)                        January 30, 1999     January 31, 1998    February 1, 1997

                                                               -----------------------------------------------------------

                                                                                                                    

Net income (loss)- as reported                                        $ (18,541)           $ (29,063)             $ 6,264

Net income (loss)- pro forma                                          $ (18,782)           $ (29,383)             $ 5,933

 

Earnings (loss) per share- basic and diluted as reported               $  (1.17)            $  (1.86)             $  0.40

Earnings (loss) per share- basic and diluted pro forma                 $  (1.19)            $  (1.88)             $  0.38

 

       

 

The effects of applying SFAS 123 in this pro-forma disclosure are not likely to

be representative of the effects on reported net income for future years. SFAS

123 does not apply to awards prior to 1995 and additional awards are

anticipated.

 

The fair value of each option grant is estimated on the date of grant using the

Black Scholes option-pricing model with the following weighted-average

assumptions used for grants in fiscal 1998, 1997 and 1996: expected volatility

of 92.8% in fiscal 1998, 63.97% in fiscal 1997 and 51.96% in fiscal 1996; risk

free interest rate of 5.0%, 6.2% and 6.3% in fiscal 1998, 1997 and 1996,

respectively; and expected lives of 4.5 years. No dividend rate was used for

fiscal 1998, 1997 and 1996. The weighted average fair value of options as well

as restricted stock granted in fiscal 1998, 1997 and 1996 was $0.97, $1.93 and

$3.35, respectively.

 

H. RELATED PARTIES

 

Until April 30, 1996, the Company leased its headquarters in Chestnut Hill,

Massachusetts, from Durban Trust, a nominee trust of which the sole beneficiary

is a partnership affiliated with Stanley I. Berger, the Chairman of the Board of

the Company, and Calvin Margolis, a former executive officer and director of the

Company. The general partner of the beneficiary is a corporation controlled by

Mr. Berger and the estate of Mr. Margolis, and the only limited partners of the

beneficiary are Mr. Berger and the estate of Mr. Margolis, individually. When

the lease expired April 30, 1996 the Company moved its headquarters to Needham,

Massachusetts. See Note F. There were no rent payments made to Durban Trust in

fiscal 1998 or fiscal 1997. Total rent paid to Durban Trust in fiscal 1996 was

approximately $150,000. The Company believes that the lease arrangements between

the Company and Durban Trust were on terms at least as favorable to the Company

as it would have expected to receive from a landlord unrelated to the Company,

Mr. Berger or the estate of Mr. Margolis for office facilities of equal quality.

 

I. EMPLOYEE BENEFIT PLANS

 

The Company has a defined contribution 401(k) plan that covers all eligible

employees who have completed one year of service. Under this plan, the Company

may provide matching contributions up to a stipulated percentage of employee

contributions. The expenses of the plan are fully funded by the Company; and the

matching contribution, if any, is established each year by the Board of

Directors. For fiscal 1998, the matching contribution by the Company was set at

50% of contributions by eligible employees up to a maximum of 6% of salary. The

Company recognized $241,000, $279,000 and $231,000 of expense under this plan in

fiscal 1998, 1997 and 1996, respectively.

 

 

                                                                              53

     

 

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

J. RESTRUCTURING

 

During the third quarter of fiscal 1998, the Company announced its plans to

close, through lease terminations and expirations, 14 unprofitable Designs

stores, eight unprofitable Boston Trading Co.(R)/BTC(TM) stores and eight

Original Levi's Stores(TM) operated by the OLS Partnership, see Note K below.

This store closing strategy resulted in the Company recording a pre-tax charge

of $13.4 million. The total revised estimated cost to close these stores is

$10.5 million, which is $2.9 million less than the original charge, primarily

due to favorable landlord negotiations on lease termination payments. As a

result, the Company recognized pre-tax income of $2.9 million in the fourth

quarter of fiscal 1998. Total estimated cash costs are $4.2 million related to

lease terminations, employee severance and other related expenses. The remainder

of the $10.5 million charge consists of non-cash costs of approximately $6.3

million primarily related to store fixed asset write-offs. All of these stores

were closed by the end of fiscal 1998. At January 30, 1999, the remaining

reserve balance related to these store closings is $1.9 million which primarily

relates to landlord settlements and severance payments that will be paid in

fiscal 1999.

 

During the fourth quarter of fiscal 1998, the Company recorded an additional

pre-tax store closing and severance charge of $5.2 million related to the

decision to close three BTC(TM) stores, one Designs mall store, and four Boston

Traders(R) Outlet stores and to further reduce corporate headcount. This charge

included cash costs of approximately $2.9 million related to lease terminations

and corporate severance, and $2.3 million of non-cash costs related to store

fixed asset write-offs and markdowns. Merchandise markdowns of approximately

$800,000 were included in cost of goods sold for the fiscal year ending January

30, 1999. The remaining amount related to lease termination costs, fixed asset

write-offs and severance were included in the charges for severance and store

closings on the Company's Consolidated Statement of Operations for the year

ended January 30, 1999. The total charge of $5.2 million was reserved on the

consolidated balance sheet at January 30, 1999.

 

In the second quarter of fiscal 1997, the Company recorded a pre-tax charge of

$20 million related to its shift in strategy away from the vertically integrated

Boston Traders(R) private label concept to a strategy with greater emphasis on

name brands. This decision involved the liquidation of Boston Traders(R) brand

products, the closure of the Company's New York City product development office

and the closure of 17 Designs stores and 16 Boston Traders(R) Outlet stores.

Total actual costs to close related to this shift in strategy and the closure of

the stores was $19.9 million which included cash costs of $6.0 million related

to lease terminations, the cost of canceling private label fabric commitments,

severance associated with the closing of the New York office, and other

miscellaneous expenses. The remainder of the $19.9 million charge consisted of

non-cash costs of approximately $13.9 million, which included $12.4 million of

markdowns at cost related to the liquidation of Boston Traders(R) brand product

and $1.5 million for write-offs of store fixed assets. Merchandise markdowns and

costs associated with the cancellation of fabric commitments, which total

approximately $13.9 million, were included in cost of goods sold for the fiscal

year ending January 31, 1998. The remaining amounts related to lease termination

costs, asset impairment charges, severance and other costs, were included in the

restructuring charge on the Company's Consolidated Statements of Operations for

the year ending January 31, 1998. The remaining reserve balance at January 31,

1998 was $1.3 million. There was no remaining reserve balance related to this

$20 million charge at January 30, 1999.

 

In the fourth quarter of fiscal year 1997, the Company incurred an additional

pre-tax charge of $1.6 million relating primarily to severance, benefits and

other costs associated with a reduction in its home office and field staff. This

reduction in force resulted in the elimination of 47 positions, or approximately

25%, of the Company's headquarters and field management staff. This charge was

included in the restructuring charge in the Company's Consolidated Statements of

Operations for the year ended January 31, 1998. Total actual costs related to

this reduction in staff were $1.4 million as compared to the original charge of

$1.6 million. The remaining reserve balance at January 31, 1998 was $1.3 million

There was no reserve balance remaining related to this charge at January 30,

1999.

 

K. FORMATION OF JOINT VENTURE

 

On January 28, 1995, Designs JV Corp., a wholly-owned subsidiary of the Company

("Designs JV Subsidiary"), and LDJV Inc., a subsidiary of Levi's Only Stores,

Inc. ("LOS"), which is a wholly-owned subsidiary of Levi Strauss & Co., entered

into a partnership agreement (the "Partnership Agreement"). The purpose of the

Partnership Agreement was to sell Levi's(R) brand jeans and jeans-related

products in Original Levi's Stores(R) and Levi's(R) Outlet stores in a specified

territory. The joint venture established under the Partnership Agreement is

known as The Designs/OLS Partnership (the "OLS Partnership").

 

 

                                                                              54

     

 

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

In October 1998, the Company announced that it had reached an agreement with LOS

to dissolve and wind up the OLS Partnership. Pursuant to this agreement the OLS

Partnership distributed to the Designs JV subsidiary 11 Levi's(R) Outlet stores,

with a net book value of approximately $6.3 million. In addition, the OLS

Partnership distributed three Original Levi's Stores(R) to LDJV Inc. The net

book value of these three Original Levi's Stores(R) was approximately $5.5

million, which was greater than LDJV Inc.'s equity interest in the OLS

Partnership. Consequently, LDJV Inc. made a $2.9 million capital contribution of

cash to the OLS Partnership at October 31, 1998.

 

In connection with the plan to dissolve and wind up the OLS Partnership, the OLS

partnership recorded a pre-tax charge of $4.5 million related to the closing of

the eight Original Levi's Stores(R) that it did not distribute. This $4.5

million charge is included in the total $13.4 million charge recorded by the

Company and discussed in Note J above. The total estimated costs to close these

stores is $1.3 million less then the original charge, primarily due to favorable

landlord negotiations on lease termination payments. This $1.3 million was part

of the total $2.9 million recognized as restructuring income in fiscal 1998, see

Note J above.

 

L. OUTLET STORE ACQUISITION

 

On September 30, 1998, the Company completed the acquisition of 25 outlet stores

from LOS for a purchase price of approximately $9.7 million. These stores, 16 of

which now operate under the names "Dockers(R) Outlet by Designs" and nine of

which operate under the name "Levi's(R) Outlet by Designs", are located in the

eastern United States. A portion of the purchase price for these stores,

approximately $5.1 million, was for inventory. The remainder of the purchase

price, approximately $4.6 million, was for fixed assets associated with these

stores. The Company also assumed the obligations associated with the real estate

leases for the stores.

 

M. PRO-FORMA RESULTS OF OPERATIONS

 

The following pro-forma summary presents the consolidated results of operations

of the Company, adjusted for: (a) the acquisition of the 25 outlet stores, and

(b) 30% of the earnings of the 11 Levi's(R) Outlet stores that were distributed

by the OLS Partnership.

 

The results of operations for fiscal 1998 include actual results of operations

since September 30, 1998 of the 25 outlet stores acquired from LOS. The

following pro-forma results have been adjusted to include results of operations

for these stores for the period November 3, 1996 through September 30, 1998.

 

In addition, the results of operations for fiscal 1998 include the results of

operations for the 11 Levi's(R) Outlet stores that were owned and operated by

the OLS Partnership until October 31,1998. The following pro-forma results have

been adjusted to assume that these 11 stores were wholly-owned by the Company

for the period November 1, 1996 through January 31, 1999.

 

    (In thousands,

 except per share data)            Fiscal 1998              Fiscal 1997

 

Revenue                             $ 213,347                 $291,973

Net income (loss)                     (18,186)                  26,856

Net income (loss)

   per share                        $   (1.15)                $  (1.72)

 

 

 

                                                                              55

     

 

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

N. SEGMENT DISCLOSURES

 

In fiscal 1998, the Company adopted Statement of Financial Accounting Standard

No. 131, "Disclosures about Segments of an Enterprise and Related Information,"

which requires the Company to report information about its operating segments.

 

During fiscal 1998, the Company completed the following transactions:

 

o     The Company acquired 16 Dockers(R) Outlet and nine Levi's(R) Outlet

      stores.

 

o     The Company received a distribution of 11 additional Levi's(R) Outlet

      stores from the OLS Partnership.

 

o     The Company announced plans to dissolve and wind up the OLS Partnership.

 

o     The Company closed 30 unprofitable stores.

 

As a result of these transactions, the Company now operates and manages its

business under two reportable store segments (i) Outlet Store group and (ii)

Specialty Store Group. Closed stores and other includes the operations of all

stores closed through the end of fiscal 1998 and stores that are expected to

close through the second quarter of fiscal 1999.

 

Outlet Store Group: At January 30, 1999, this store group included the Company's

59 Levi's(R) Outlet by Designs stores, the 25 acquired Dockers(R) and Levi's(R)

outlet stores, the 11 Levi's(R) Outlet stores that were previously owned and

operated by OLS Partnership through October 31, 1998 and five Buffalo Factory

Jeans Outlet Stores. These outlet stores all operate in outlet parks located

primarily in the Eastern United States and primarily sell close out and end of

season merchandise from vendors.

 

Specialty Store Group: At January 30, 1999, this store group consisted of the

five remaining Designs/BTC(TM) stores that the Company intends to operate

through fiscal 1999. These stores are located in enclosed regional shopping

centers and offer a broad selection of Levi Strauss & Co. branded merchandise

with complementary brands of tops and bottoms.

 

Closed Stores and Other: This group included the Designs, Boston Trading Co.(TM)

and Boston Traders(R) Outlet stores that were closed as part of the fiscal 1997

and fiscal 1998 store closing programs. The operations of the three Original

Levi's Stores(TM) that were distributed to LDJV, Inc in October 1998 and the

operations of the eight Original Levi's Stores(TM) that were closed in fiscal

1998 are included in this group. The four Boston Traders(R) Outlet stores, three

BTC(TM) and one Designs store that are all expected to close by the end of the

second quarter of fiscal 1999 are also included in Closed Stores and Other.

 

The accounting policies of the reportable segments are the same as those

described in Note A. The Company evaluates individual store profitability in

terms of a store's "Contribution to Profit" which is defined by the Company as

merchandise margin less occupancy costs and all store specific expenses such as

payroll, advertising, insurance and depreciation. The Company may transfer end

of season merchandise from its Specialty stores to its Outlet stores. In fiscal

1998, approximately 5% of the Outlet stores receipts were from transferred

merchandise. The Company transfers merchandise at the receiving store's retail

price with any associated markdowns being recorded by the sending store.

 

Below is a summary of the results of operations for the Outlet Store Group,

Specialty Store Group and Closed Stores and Other for the three years ended

January 30, 1999:

 

For the year ended January 30, 1999

 

      

        

(in thousands)                  Outlets          Specialty     Closed and Other      Total

------------------------------------------------------------------------------------------

                                                                                  

Sales                        $  153,581          $   8,718         $  39,335    $  201,634

Merchandise margin               63,148              2,618            10,310        76,076

Occupancy costs                  18,974              1,868            12,985        33,827

Gross profit (loss)              44,174                750            (2,675)       42,249

Depreciation/amortization         3,197                740             3,383         7,320

Contribution to profit           18,840               (978)          (15,848)        2,014

Charges for severance and

   store closings                                                    (15,700)      (15,700)

 

Segment Assets:

Inventories                      53,146              1,802             2,977        57,925

Fixed assets, net                10,026                584             7,178        17,788

Capital expenditures                 18                 --               492           510

 

       

 

 

                                                                              56

     

 

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

For the year ended January 31, 1998

 

      

        

(in thousands)                  Outlets          Specialty     Closed and Other      Total

------------------------------------------------------------------------------------------

                                                                                  

Sales                        $  177,326         $   10,141         $  78,259    $  265,726

Merchandise margin               69,578              2,401             6,628(1)     78,607

Occupancy costs                  17,396              1,824            21,029        40,249

Gross profit (loss)              52,182                577           (14,401)(1)    38,358

Depreciation/amortization         3,162                402             5,232         8,796

Contribution to profit           24,322             (1,338)          (21,782)        1,202

Charges for severance and

   store closings                                                    (21,600)      (21,600)

 

Segment Assets:

Inventories                      38,122              2,394            14,456        54,972

Fixed assets, net                 7,574              1,199            26,534        35,307

Capital expenditures                517                 --             7,245         7,762

 

       

 

(1) Included in the $21.6 million charge related to the liquidation of the

Boston Traders(R) brand product is $13.9 of markdown and fabric cancellation

reserves, which were included in gross margin.

 

For the year ended February 1, 1997

 

      

        

(in thousands)                  Outlets          Specialty     Closed and Other      Total

------------------------------------------------------------------------------------------

                                                                                  

Sales                        $  195,110         $   10,645         $  83,838    $  289,593

Merchandise margin               90,623              3,722            30,205       124,550

Occupancy costs                  16,558              1,665            20,098        38,321

Gross profit                     74,065              2,057            10,107        86,229

Depreciation/amortization         3,031                402             4,980         8,413

Contribution to profit           46,628                238           (14,347)       32,519

 

Segment Assets:

Inventory                        45,950              2,168            31,840        79,958

Fixed assets, net                 9,990              1,674            27,552        39,216

Capital expenditures              2,172                  7            10,111        12,290

 

       

 

Reconciliation of Contribution to Profit to Operating Income (Loss)

 

      

        

(in thousands)                                  Fiscal 1998        Fiscal 1997    Fiscal 1996

---------------------------------------------------------------------------------------------

                                                                                     

Contribution to Profit:

   Outlet store segment                         $   18,840        $   24,322      $   46,628

   Specialty store segment                            (978)           (1,338)            238

   Closed store and other                          (15,848)          (21,782)        (14,347)

Charges for severance and store closings           (15,700)          (21,600)             --

General and administrative expenses                (16,700)          (25,781)        (22,629)

---------------------------------------------------------------------------------------------

Total operating income (loss)                   $  (30,386)       $  (46,179)     $    9,890

 

       

 

Reconciliation of depreciation/amortization to Consolidated Statements of

Operations

 

(in thousands)                           Fiscal 1998   Fiscal 1997   Fiscal 1996

--------------------------------------------------------------------------------

Segment depreciation/amortization        $     7,320   $     8,796   $     8,413

Corporate depreciation/amortization            2,409         2,438         1,990

Total depreciation/amortization per      -----------   -----------   -----------

  Consolidated Statements of Operations  $     9,729   $    11,234   $    10,403

                                         ===========   ===========   ===========

 

O. SHAREHOLDERS RIGHTS PLAN

 

 

On May 1, 1995, the Board of Directors of the Company adopted a Shareholder

Rights Plan. Pursuant to the Plan, the Company entered into a Shareholder Rights

Agreement ("Rights Agreement") between the Company and its transfer agent,

Boston EquiServe, the successor to The First National Bank of Boston, the

Company's transfer agent. Pursuant to the Rights Agreement, the Board of

Directors declared a dividend distribution of one preferred stock purchase right

(the "Right(s)") for each outstanding share of the Company's Common Stock to

stockholders of record as of the close of business on May 15, 1995. Initially,

these Rights are not exercisable and will trade with the shares of the Company's

Common Stock. In the event that a person becomes an "Acquiring Person" or is

declared an "Adverse Person" as each such term is defined in the Rights

Agreement, each holder of a Right (other than the Acquiring Person or the

Adverse Person) would be entitled to acquire such number of

 

 

                                                                              57

     

 

                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

shares of preferred stock which are equivalent to the Company's Common Stock

having a value of twice the then-current exercise price of the Right. If the

Company is acquired in a merger or other business combination transaction after

any such event, each holder of a Right would then be entitled to purchase, at

the then-current exercise price, shares of the acquiring company's Common Stock

having a value of twice the exercise price of the Right.

 

On October 6, 1997, the Board of Directors approved an amendment to the Rights

Agreement, pursuant to which the definition of an "Acquiring Person" was

amended. The definition of Acquiring Person now allows a person who is and

continues to be permitted to file Schedule 13G, in lieu of Schedule of 13D,

pursuant to the Securities Exchange Act of 1934, as amended, and the rules and

regulations promulgated thereunder, to be a beneficial owner of less than 20% of

the shares of the Company's Common Stock then outstanding without becoming an

"Acquiring Person".

 

P. SELECTED QUARTERLY DATA (UNAUDITED)

 

      

        

                                                   FIRST      SECOND       THIRD       FOURTH       FULL

                                                  QUARTER     QUARTER     QUARTER      QUARTER      YEAR

                                               ---------------------------------------------------------------

                                                            (In Thousands, Except Per Share Data)

 

                                                                                                     

FISCAL YEAR 1998

Net Sales                                         $  43,400   $  47,078   $  58,714    $  52,442  $  201,634

Gross Profit                                          9,376       9,337      13,467       10,069      42,249

Net Income (Loss) (1)                                (3,052)     (3,094)     (8,746)      (3,649)    (18,541)

Earnings per Share - Basic                            (0.19)      (0.20)      (0.55)       (0.23)      (1.17)

Earnings per Share - Diluted                          (0.19)      (0.20)      (0.55)       (0.23)      (1.17)

 

 

FISCAL YEAR 1997

Net Sales                                         $  55,470   $  64,543   $  77,459    $  68,254  $  265,726

Gross Profit                                         13,486      (2,585)     18,800        8,657      38,358

Net Income (Loss)  (2)                               (3,184)    (16,581)       (567)      (8,732)    (29,063)

Earnings per Share - Basic                            (0.20)      (1.06)      (0.04)       (0.56)      (1.86)

Earnings per Share - Diluted                          (0.20)      (1.06)      (0.04)       (0.56)      (1.86)

 

       

 

(1) The results of the fourth quarter of fiscal 1998 includes a pre-tax charge,

net, for store closings and severance of $2.3 million.

 

(2) The results for the fourth quarter of fiscal 1997 include approximately $7.6

million pre-tax adjustments related to shrink, reserves for vendor discussions

regarding receipt and payment of inventory, the Company's reduction in force and

a charge for impairment of long-lived assets.

 

Historically, the Company has experienced seasonal fluctuations in net sales,

gross profit and net income, with increases occurring during the Company's third

and fourth quarters as a result of "Fall" and "Holiday" seasons. As the

Company's percentage of outlet business increases in relation to total sales,

the Company expects that the third and fourth quarters will decrease as a

percentage to total sales. Quarterly sales comparisons are not necessarily

indicative of actual trends, since such amounts also reflect the addition of new

stores, closing of stores and the remodeling of stores during these periods.

 

 

                                                                              58

     

 

OTHER SHAREHOLDER INFORMATION

 

Board of Directors

 

   Stanley I. Berger

   Chairman of the Board of Directors

 

   James G. Groninger

   President

   The BaySouth Company

 

   Bernard M. Manuel

   Chairman of the Board and Chief Executive Officer

   Cygne Designs, Inc.

 

   Joel H. Reichman

   President and Chief Executive Officer

 

   Melvin I. Shapiro

   Retired Partner

   Tofias, Fleishman & Shapiro & Co., P.C.

 

   Peter L. Thigpen

   Partner

   Executive Reserves

 

Executive Officers

 

   Joel H. Reichman

   President and Chief Executive Officer

 

   Scott N. Semel

   Executive Vice President

   General Counsel and Secretary

 

   Carolyn R. Faulkner

   Vice President

   Chief Financial Officer and Treasurer

 

Corporate Officers

 

   Lisa Brennan

   Vice President

   Planning

 

   Alan B. Gruber

   Vice President

   Director of Stores

 

   George F. Cavedon

   Regional Vice President

 

   Jan Falcione

   Regional Vice President

 

                                                                              59

     

 

   Martin Goldstein

   Vice President

   Construction and Design

 

   Anthony E. Hubbard

   Vice President

   Deputy General Counsel and Assistant Secretary

 

   Ben P. Lentini

   Vice President

   General Merchandise Manager

 

   Shelly E. Mokas

   Controller

 

   Daniel O. Paulus

   Vice President

   General Merchandise Manager

 

   Mary Ann Ryan

   Vice President

   Human Resources

 

   Bob Wilbur

   Vice President

   Technology and Information Systems

 

   Corporate Offices

   66 B Street

   Needham, MA  02494

   (781) 444-7222

 

Financial Information

 

Requests for financial information should be directed to the Investor Relations

Department at the Company's headquarters: Designs, Inc., 66B Street, Needham, MA

02494, (781) 444-7222. A copy of the Company's Annual Report on Form 10-K for

the fiscal year ended January 30, 1999, filed with the Securities and Exchange

Commission, may be obtained without charge upon request to the Investor

Relations Department.

 

Approximate reporting dates for fiscal year 1999 quarterly earnings are:

 

Quarter 1:                          May 17, 1999

Quarter 2:                          July 16, 1999

Quarter 3:                          November 15, 1999

Quarter 4 and fiscal year end:      March 20, 2000

 

 

                                                                              60

     

 

Transfer Agent and Registrar

 

Inquiries regarding stock transfer requirements, address changes and lost stock

certificates should be directed to:

 

BankBoston

c/o Boston EquiServe Limited Partnership

P.O. Box 8040

Boston, MA  02266-8040

(781) 575-3120

 

Independent Accountants

 

Arthur Andersen LLP

Boston, Massachusetts

 

Trademarks

 

Boston Trading Co.(R) and Boston Traders(R) are registered trademarks of

Designs, Inc.

 

Levi's(R), Dockers(R) and Slates(R) are registered trademarks, and Original

Levi's Store(R) is a trademark, of Levi Strauss & Co.

 

Buffalo Jeans(R) is a registered trademark of Buffalo DeFrance

 

 

                                                                              61

 

      

          

         

      EX-3.4

          2

             BY-LAWS

     

 

                                     BY-LAWS

                                       OF

                                  DESIGNS, INC.

 

      Section 1. CERTIFICATE OF INCORPORATION AND BY-LAWS

 

      1.1 These By-Laws are subject to the Certificate of Incorporation of the

Corporation. In these By-Laws, references to the Certificate of Incorporation

and By-Laws mean the provisions of the Certificate of Incorporation and the

By-Laws as are from time to time in effect.

 

      Section 2. OFFICES

 

      2.1 Registered Office. The registered office shall be in the City of

Wilmington, County of New Castle, State of Delaware.

 

      2.2 Other Offices. The Corporation may also have offices at such other

places both within and without the State of Delaware as the Board of Directors

may from time to time determine or the business of the Corporation may require.

 

      Section 3. STOCKHOLDERS

 

      3.1 Location of Meetings. All meetings of the stockholders shall be held

at such place either within or without the State of Delaware as shall be

designated from time to time by the Board of Directors. Any adjourned session of

any meeting shall be held at the place designated in the vote of adjournment.

 

      3.2 Annual Meeting. The annual meeting of stockholders shall be held for

the election of directors on the second Tuesday in June in each year, unless

that day be a legal holiday at the place where the meeting is to be held, in

which case the meeting shall be held at the same hour on the next succeeding day

not a legal holiday, or at such other date and time as shall be designated from

time to time by the Board of Directors. Any other business as may be required or

permitted by law or these By-Laws may properly come before the annual meeting.

 

      3.3 Special Meeting in Place of Annual Meeting. If the election for

directors shall not be held on the day designated by these By-Laws, the

directors shall cause the election to be held as soon thereafter as convenient,

and to that end, if the annual meeting is omitted on the day herein provided

therefor or if the election of directors shall not be held thereat, a special

meeting of the stockholders may be held in place of such omitted meeting or

election, and any business transacted or election held at such special meeting

shall have the same effect as if transacted or held at the annual meeting, and

in such case all references in these By-Laws to the annual meeting of the

stockholders, or to the annual election of directors, shall be deemed to refer

to or include such special

 

 

     

 

meeting. Any such special meeting shall be called and the purposes thereof shall

be specified in the call, as provided in Section 3.4.

 

      3.4 Notice of Annual Meeting. Written notice of the annual meeting stating

the place, date and hour of the meeting shall be given to each stockholder

entitled to vote at such meeting not less than ten nor more than sixty days

before the date of the meeting. Such notice may specify the business to be

transacted and actions to be taken at such meeting. No action shall be taken at

such meeting unless such notice is given, or unless waiver of such notice is

given by the holders of outstanding stock having not less than the minimum

number of votes necessary to take such action at a meeting at which all shares

entitled to vote thereon were voted. Prompt notice of all action taken in

connection with such waiver of notice shall be given to all stockholders not

present or represented at such meeting.

 

      3.5 Special Meetings. Except as otherwise required by law and subject to

the rights, if any, of the holders of any series of preferred stock, special

meetings of the stockholders of the Corporation may be called only by the Board

of Directors pursuant to a resolution approved by the affirmative vote of a

majority of the directors then in office.

 

      3.6 Notice of Special Meeting. Written notice of a special meeting of

stockholders stating the place, date and hour of the meeting and the purpose or

purposes for which the meeting is called, shall be given not less than ten nor

more than sixty days before the date of the meeting to each stockholder entitled

to vote at such meeting. No action shall be taken at such meeting unless such

notice is given, or unless waiver of such notice is given by the holders of

outstanding stock having not less than the minimum number of votes necessary to

take such action at a meeting at which all shares entitled to vote thereon were

voted. Prompt notice of all action taken in connection with such waiver of

notice shall be given to all stockholders not present or represented at such

meeting.

 

      3.7 Stockholder List. The Secretary shall prepare and make, at least ten

days before every meeting of stockholders, a complete list of the stockholders

entitled to vote at the meeting, arranged in alphabetical order, and showing the

address of each stockholder and the number of shares registered in the name of

each stockholder. Such list shall be open to the examination of any stockholder,

for any purpose germane to the meeting, during ordinary business hours, for a

period of at least ten days prior to the meeting, either at a place within the

city where the meeting is to be held, which place shall be specified in the

notice of the meeting, or, if not so specified, at the place where the meeting

is to be held. The list shall also be produced and kept at the time and place of

the meeting during the whole time thereof, and may be inspected by any

stockholder who is present.

 

      3.8 Quorum of Stockholders. The holders of a majority of the

 

 

                                      -2-

     

 

stock issued and outstanding and entitled to vote thereat, present in person or

represented by proxy, shall constitute a quorum at all meetings of the

stockholders for the transaction of business except as otherwise required by

law, or by the Certificate of Incorporation or by these By-Laws. Except as

otherwise provided by law, no stockholder present at a meeting may withhold his

shares from the quorum count by declaring his shares absent from the meeting.

 

      3.9 Adjournment. Any meeting of stockholders may be adjourned from time to

time to any other time and to any other place at which a meeting of stockholders

may be held under these By-Laws, which time and place shall be announced at the

meeting, by a majority of votes cast upon the question, whether or not a quorum

is present. At such adjourned meeting at which a quorum shall be present or

represented any business may be transacted which might have been transacted at

the original meeting. If the adjournment is for more than thirty days, or if

after the adjournment a new record date is fixed for the adjourned meeting, a

notice of the adjourned meeting shall be given to each stockholder of record

entitled to vote at the meeting.

 

      3.10 Proxy Representation. Every stockholder may authorize another person

or persons to act for him by proxy in all matters in which a stockholder is

entitled to participate, whether by waiving notice of any meeting, objecting to

or voting or participating at a meeting, or expressing consent or dissent

without a meeting. Every proxy must be signed by the stockholder or by his

attorney-in-fact. No proxy shall be voted or acted upon after three years from

its date unless such proxy provides for a longer period. Except as otherwise

provided by law, a stockholder may revoke any proxy which is not irrevocable by

attending the meeting for which the proxy was given and voting in person or by

filing an instrument in writing revoking the proxy or another duly executed

proxy bearing a later date with the Secretary of the Corporation. A duly

executed proxy shall be irrevocable if it states that it is irrevocable and, if,

and only as long as, it is coupled with an interest sufficient in law to support

an irrevocable power. A proxy may be made irrevocable regardless of whether the

interest with which it is coupled is an interest in the stock itself or an

interest in the Corporation generally. The authorization of a proxy may but need

not be limited to specified action, provided, however, that if a proxy limits

its authorization to a meeting or meetings of stockholders, unless otherwise

specifically provided such proxy shall entitle the holder thereof to vote at any

adjourned session but shall not be valid after the final adjournment thereof.

 

      3.11 Inspectors. The directors or the person presiding at the meeting may,

but need not, appoint one or more inspectors of election and any substitute

inspectors to act at the meeting or any adjournment thereof. Each inspector,

before entering upon the discharge of his duties, shall take and sign an oath

faithfully to execute the duties of inspector at such meeting with strict

impartiality and according to the best of his ability. The inspectors, if any,

shall determine

 

 

                                      -3-

     

 

the number of shares of stock outstanding and the voting power of each, the

shares of stock represented at the meeting, the existence of a quorum and the

validity and effect of proxies, and shall receive votes, ballots or consents,

hear and determine all challenges and questions arising in connection with the

right to vote, count and tabulate all votes, ballots or consents, determine the

result, and do such acts as are proper to conduct the election or vote with

fairness to all stockholders. On request of the person presiding at the meeting,

the inspectors shall make a report in writing of any challenge, question or

matter determined by them and execute a certificate of any fact found by them.

 

      3.12 Action by Vote. When a quorum is present at any meeting, whether the

same be an original or an adjourned session, a plurality of the votes properly

cast for election to any office shall elect to such office and a majority of the

votes properly cast upon any question other than an election to an office shall

decide the question, except when a larger vote is required by law, by the

Certificate of Incorporation or by these By-Laws. No ballot shall be required

for any election unless requested by a stockholder present or represented at the

meeting and entitled to vote in the election.

 

      3.13 Action Without Meetings. Unless otherwise provided in the Certificate

of Incorporation, any action required to be taken at any annual or special

meeting of stockholders of the Corporation, or any action which may be taken at

any annual or special meeting of such stockholders, may be taken without a

meeting, without prior notice and without a vote, if a consent in writing,

setting forth the action so taken shall be signed by the holders of outstanding

stock having not less than the minimum number of votes that would be necessary

to authorize or take such action at a meeting at which all shares entitled to

vote thereon were present and voted. Prompt notice of the taking of the

corporate action without a meeting by less than unanimous written consent shall

be given to those stockholders who have not consented in writing.

 

      3.14 Matters to be Considered at Annual Meetings. At any annual meeting of

stockholders or any special meeting in lieu of annual meeting of stockholders

(for purposes of this Section 3.14 and Section 4.16 hereof, hereinafter referred

to as an "Annual Meeting"), only such business shall be conducted, and only such

proposals shall be acted upon, as shall have been properly brought before such

Annual Meeting. To be considered as properly brought before an Annual Meeting,

business must be: (a) specified in the notice of the Annual Meeting, (b)

otherwise properly brought before the annual meeting by, or at the direction of,

the Board of Directors, or (c) otherwise properly brought before the Annual

Meeting by any holder of record (both as of the time notice of such proposal is

given by the stockholder as set forth below and as of the record date for the

Annual Meeting in question) of any shares of capital stock of the Corporation

entitled to vote at such Annual Meeting who complies with the requirements set

forth in this Section 3.14.

 

 

                                      -4-

     

 

      In addition to any other applicable requirements, for business to be

properly brought before an Annual Meeting by a stockholder of record of any

shares of capital stock entitled to vote at such Annual Meeting, such

stockholder shall: (i) give timely notice as required by this Section 3.14 to

the Secretary of the Corporation and (ii) be present at such Annual Meeting,

either in person or by a representative. A stockholder's notice shall be timely

if delivered to, or mailed to and received by, the Corporation at its principal

executive office not less than seventy-five days nor more than one hundred

twenty days prior to the anniversary date of the immediately preceding Annual

Meeting (for purposes of this Section 3.14 and Section 4.16 hereof, hereinafter

referred to as the "Anniversary Date"); provided, however, that in the event the

Annual Meeting is scheduled to be held on a date more than thirty days before

the Anniversary Date or more than sixty days after the Anniversary Date, a

stockholder's notice shall be timely if delivered to, or mailed to and received

by, the Corporation at its principal executive office not later than the close

of business on the later of (A) the seventy-fifth day prior to the scheduled

date of such Annual Meeting or (B) the fifteenth day following the day on which

public announcement of the date of such Annual Meeting is first made by the

Corporation.

 

      For purposes of these By-Laws, "public announcement" shall mean: (i)

disclosure in a press release reported by the Dow Jones News Service, Associated

Press or comparable national news service, (ii) a report or other document filed

publicly with the Securities and Exchange Commission (including, without

limitation, a Form 8-K), or (iii) a letter or report sent to all stockholders of

record of the Corporation at the time of the mailing of such letter or report.

 

      A stockholder's notice to the Secretary shall set forth as to each matter

proposed to be brought before an Annual Meeting: (i) a brief description of the

business the stockholder desires to bring before such Annual Meeting and the

reasons for conducting such business at such Annual Meeting, (ii) the name and

address, as they appear on the Corporation's stock transfer books, of the

stockholder proposing such business, (iii) the class and number of shares of the

Corporation' s capital stock beneficially owned by the stockholder proposing

such business, (iv) the names and addresses of the beneficial owners, if any, of

any capital stock of the Corporation registered in such stockholder's name on

such books, and the class and number of shares of the Corporation's capital

stock beneficially owned by such beneficial owners, (v) the names and addresses

of other stockholders known by the stockholder proposing such business to

support such proposal, and the class and number of shares of the Corporation's

capital stock beneficially owned by such other stockholders, and (vi) any

material interest of the stockholder proposing to bring such business before

such meeting (or any other stockholders known to be supporting such proposal) in

such proposal.

 

      If the Board of Directors or a designated committee thereof

 

 

                                      -5-

     

 

determines that any stockholder proposal was not made in a timely fashion in

accordance with the provisions of this Section 3.14 or that the information

provided in a stockholder's notice does not satisfy the information requirements

of this Section 3.14 in any material respect, such proposal shall not be

presented for action at the Annual Meeting in question. If neither the Board of

Directors nor such committee makes a determination as to the validity of any

stockholder proposal in the manner set forth above, the presiding officer of the

Annual Meeting shall determine whether the stockholder proposal was made in

accordance with the terms of this Section 3.14. If the presiding officer

determines that any stockholder proposal was not made in a timely fashion in

accordance with the provisions of this Section 3.14 or that the information

provided in a stockholders notice does not satisfy the information requirements

of this Section 3.14 in any material respect, such proposal shall not be

presented for action at the Annual Meeting in question. If the Board of

Directors, a designated committee thereof or the presiding officer determines

that a stockholder proposal was made in accordance with the requirements of this

Section 3.14, the presiding officer shall so declare at the Annual Meeting and

ballots shall be provided for use at the Annual Meeting with respect to such

proposal.

 

      Notwithstanding the foregoing provisions of this Section 3.14, a

stockholder shall also comply with all applicable requirements of the Securities

Exchange Act of 1934, as amended (the "Exchange Act"), and the rules and

regulations thereunder with respect to the matters set forth in this Section

3.14, and nothing in this Section 3.14 shall be deemed to affect any rights of

stockholders to request inclusion of proposals in the Corporation' s proxy

statement pursuant to Rule 14a-8 under the Exchange Act.

 

      Section 4. DIRECTORS

 

      4.1 Number; Qualifications. The Board of Directors shall consist of one or

more members, the number thereof to be determined from time to time by

resolution of the Board of Directors. Directors need not be stockholders.

 

      4.2 Election; Vacancies. The Board of Directors shall initially consist of

persons elected as such by the incorporator. At the first annual meeting of

stockholders and at each annual meeting thereafter, the stockholders shall elect

directors to replace those directors whose terms then expire. Vacancies and any

newly created directorships resulting from any increase in the number of

directors may be filled by vote of the stockholders at a meeting called for the

purpose, or by a majority of the directors then in office, although less than a

quorum, or by a sole remaining director. When one or more directors shall resign

from the Board, effective at a future date, a majority of the directors then in

office, including those who have resigned, shall have power to fill such vacancy

or vacancies, the vote or action by writing thereon to take effect when such

resignation or resignations shall become effective. The directors shall have and

may

 

 

                                      -6-

     

 

exercise all their powers notwithstanding the existence of one or more vacancies

in their number, subject to any requirements of law or of the Certificate of

Incorporation or of these By-Laws as to the number of directors required for a

quorum or for any vote or other actions.

 

      4.3 Tenure. Except as otherwise provided by law, by the Certificate of

Incorporation or by these By-Laws, each director shall hold office until the

next annual meeting and until his successor is elected and qualified, or until

he sooner dies, resigns, is removed or becomes disqualified.

 

      4.4 Powers. The business of the Corporation shall be managed by or under

the direction of the Board of Directors which shall have and may exercise all

the powers of the Corporation and do all such lawful acts and things as are not

by law, the Certificate of Incorporation or these By-Laws directed or required

to be exercised or done by the stockholders.

 

      4.5 Committees. The Board of Directors may, by vote of a majority of the

whole Board, (a) designate, change the membership of or terminate the existence

of any committee or committees, each committee to consist of one or more of the

directors; (b) designate one or more directors as alternate members of any such

committee who may replace any absent or disqualified member at any meeting of

the committee; and (c) determine the extent to which each such committee shall

have and may exercise the powers and authority of the Board of Directors in the

management of the business and affairs of the Corporation, including the power

to authorize the seal of the Corporation to be affixed to all papers which

require it and the power and authority to declare dividends or to authorize the

issuance of stock; excepting, however, such powers which by law, by the

Certificate of Incorporation or by these By-Laws they are prohibited from so

delegating. In the absence or disqualification of any member of such committee

and his alternate, if any, the member or members thereof present at any meeting

and not disqualified from voting, whether or not constituting a quorum, may

unanimously appoint another member of the Board of Directors to act at the

meeting in the place of any such absent or disqualified member. Except as the

Board of Directors may otherwise determine, any committee may make rules for the

conduct of its business, but unless otherwise provided by the Board or such

rules, its business shall be conducted as nearly as may be in the same manner as

is provided by these By-Laws for the conduct of business by the Board of

Directors. Each committee shall keep regular minutes of its meetings and report

the same to the Board of Directors upon request.

 

      4.6 Regular Meeting. Regular meetings of the Board of Directors may be

held without call or notice at such place within or without the State of

Delaware and at such times as the Board may from time to time determine,

provided that notice of the first regular meeting following any such

determination shall be given to absent directors. A regular meeting of the

directors may be held without

 

 

                                      -7-

     

 

call or notice immediately after and at the same place as the annual meeting of

the stockholders.

 

      4.7 Special Meetings. Special meetings of the Board of Directors may be

held at any time and at any place within or without the State of Delaware

designed in the notice of the meeting, and may be called only by the Secretary

upon the request of persons constituting a majority of the Special Committee of

the Board of directors formed by resolution adopted by the Board of Directors on

December 1, 1998, reasonable notice thereof being given to each director by the

Secretary or any member of such Special Committee.

 

      4.8 Notice. It shall be reasonable and sufficient notice to a director to

send notice by mail at least forty-eight hours or by telegram at least

twenty-four hours before the meeting, addressed to him at his usual or last

known business or residence address or to give notice to him in person or by

telephone at least twenty-four hours before the meeting. Notice of a meeting

need not be given to any director if a written waiver of notice, executed by him

before or after the meeting, is filed with the records of the meeting, or to any

director who attends the meeting without protesting prior thereto or at its

commencement the lack of notice to him. Neither notice of a meeting nor a waiver

of a notice need specify the purposes of the meeting.

 

      4.9 Quorum. Except as may be otherwise provided by law, by the Certificate

of Incorporation or by these By-Laws, at any meeting of the directors a majority

of the directors then in office shall constitute a quorum; a quorum shall not in

any case be less than one-third of the total number of directors constituting

the whole Board. Any meeting may be adjourned from time to time by a majority of

the votes cast upon the question, whether or not a quorum is present, and the

meeting may be held as adjourned without further notice.

 

      4.10 Action by Vote. Except as may be otherwise provided by law, by the

Certificate of Incorporation or by these By-Laws, when a quorum is present at

any meeting the vote of a majority of the directors present shall be the act of

the Board of Directors.

 

      4.11 Action Without a Meeting. Unless otherwise restricted by the

Certificate of Incorporation or these By-Laws, any action required or permitted

to be taken at any meeting of the Board of Directors or of any committee thereof

may be taken without a meeting if all the members of the Board or of such

committee, as the case may be, consent thereto in writing, and such writing or

writings are filed with the records of the meetings of the Board or of such

committee. Such consent shall be treated for all purposes as the act of the

Board or of such committee, as the case may be.

 

      4.12 Participation in Meetings by Conference Telephone. Unless otherwise

restricted by the Certificate of Incorporation or these By-

 

 

                                      -8-

     

 

Laws, members of the Board of Directors or of any committee thereof, may

participate in a meeting of such Board or committee by means of conference

telephone or similar communications equipment by means of which all persons

participating in the meeting can hear each other. Such participation shall

constitute presence in person at such meeting.

 

      4.13 Compensation. Unless otherwise restricted by the Certificate of

Incorporation or these By-Laws, the Board of Directors shall have the authority

to fix from time to time the compensation of directors. The directors may be

paid their expenses, if any, of attendance at each meeting of the Board of

Directors and the performance of their responsibilities as directors and may be

paid a fixed sum for attendance at each meeting of the Board of Directors and/or

a stated salary as director. No such payment shall preclude any director from

serving the Corporation or its parent or subsidiary corporations in any other

capacity and receiving compensation therefor. The Board of Directors may also

allow compensation for members of special or standing committees for service on

such committees.

 

      4.14 Interested Directors and Officers.

 

            (a) No contract or transaction between the Corporation and one or

more of its directors or officers, or between the Corporation and any other

corporation, partnership, association, or other organization in which one or

more of the Corporation's directors or officers are directors or officers, or

have a financial interest, shall be void or voidable solely for this reason, or

solely because the director or officer is present at or participates in the

meeting of the Board or committee thereof which authorizes the contract or

transaction, or solely because his or their votes are counted for such purpose,

if:

 

                  (1) The material facts as to his relationship or interest and

as to the contract or transaction are disclosed or are known to the Board of

Directors or the committee, and the Board or committee in good faith authorizes

the contract or transaction by the affirmative votes of a majority of the

disinterested directors, even though the disinterested directors be less than a

quorum; or

 

                  (2) The material facts as to his relationship or interest and

as to the contract or transaction are disclosed or are known to the stockholders

entitled to vote thereon, and the contract or transaction is specifically

approved in good faith by vote of the stockholders; or

 

                  (3) The contract or transaction is fair as to the Corporation

as of the time it is authorized, approved or ratified, by the Board of

Directors, a committee thereof, or the stockholders.

 

            (b) Common or interested directors may be counted in

 

 

                                      -9-

     

 

determining the presence of a quorum at a meeting of the Board of Directors or

of a committee which authorizes the contract or transaction.

 

      4.15 Resignation or Removal of Directors. Unless otherwise restricted by

the Certificate of Incorporation or by law, any director or the entire Board of

Directors may be removed, with or without cause, by the holders of a majority of

the stock issued and outstanding and entitled to vote at an election of

directors. Any director may resign at any time by delivering his resignation in

writing to the President or the Secretary or to a meeting of the Board of

Directors. Such resignation shall be effective upon receipt unless specified to

be effective at some other time; and without in either case the necessity of its

being accepted unless the resignation shall so state. No director resigning and

(except where a right to receive compensation shall be expressly provided in a

duly authorized written agreement with the Corporation) no director removed

shall have any right to receive compensation as such director for any period

following his resignation or removal, or any right to damages on account of such

removal, whether his compensation be by the month or by the year or otherwise;

unless in the case of a resignation, the directors, or in the case of removal,

the body acting on the removal, shall in their or its discretion provide for

compensation.

 

      4.16 Director Nominations. Nominations of candidates for election as

directors of the Corporation at any Annual Meeting may be made only (a) by, or

at the direction of, a majority of the directors then in office or (b) by any

holder of record (both as of the time notice of such nomination is given by the

stockholder as set forth below and as of the record date for the Annual Meeting

in question) of any shares of the capital stock of the Corporation entitled to

vote at such Annual Meeting who complies with the timing, informational and

other requirements set forth in this Section 4.16. Any stockholder who has

complied with the timing, informational and other requirements set forth in this

Section 4.16 and who seeks to make such a nomination, or such stockholder's

representative, must be present in person at the Annual Meeting. Only persons

nominated in accordance with the procedures set forth in this Section 4.16 shall

be eligible for election as directors at an Annual Meeting.

 

      Nominations, other than those made by, or at the direction of, the Board

of Directors, shall be made pursuant to timely notice in writing to the

Secretary of the Corporation as set forth in this Section 4.16. A stockholder's

notice shall be timely if delivered to, or mailed to and received by, the

Corporation at its principal executive office not less than seventy-five days

nor more than one hundred twenty days prior to the Anniversary Date; provided,

however, that in the event the Annual Meeting is scheduled to be held on a date

more than thirty days before the Anniversary Date or more than sixty days after

the Anniversary Date, a stockholder's notice shall be timely if delivered to, or

mailed and received by, the Corporation at its principal executive office not

later than the close of business on

 

 

                                      -10-

     

 

the later of (i) the seventy-fifth day prior to the scheduled date of such

Annual Meeting or (ii) the fifteenth day following the day on which public

announcement of the date of such Annual Meeting is first made by the

Corporation.

 

      A stockholder's notice to the Secretary shall set forth as to each person

whom the stockholder proposes to nominate for election or re-election as a

director: (i) the name, age, business address and residence address of such

person, (ii) the principal occupation or employment of such person, (iii) the

class and number of shares of the Corporation' s capital stock which are

beneficially owned by such person on the date of such stockholder notice, and

(iv) the consent of each nominee to serve as a director if elected. A

stockholder' s notice to the Secretary shall further set forth as to the

stockholder giving such notice: (i) the name and address, as the appear on the

Corporation's stock transfer books, of such stockholder and of the beneficial

owners (if any) of the Corporation's capital stock registered in such

stockholder' s name and the name and address of other stockholders known by such

stockholder to be supporting such nominee(s), (ii) the class and number of

shares of the Corporation's capital stock which are held of record, beneficially

owned or represented by proxy by such stockholder and by any other stockholders

known by such stockholder to be supporting such nominee(s) on the record date

for the Annual Meeting in question (if such date shall then have been made

publicly available) and on the date of such stockholder' s notice, and (iii) a

description of all arrangements or understandings between such stockholder and

each nominee and any other person or persons (naming such person or persons)

pursuant to which the nomination or nominations are to be made by such

stockholder.

 

      If the Board of Directors or a designated committee thereof determines

that any stockholder nomination was not made in accordance with the terms of

this Section 4.16 or that the information provided in a stockholder's notice

does not satisfy the informational requirements of this Section 4.l6 in any

material respect, then such nomination shall not be considered at the Annual

Meeting in question. If neither the Board of Directors nor such committee makes

a determination as to whether a nomination was made in accordance with the

provisions of this Section 4.16, the presiding officer of the Annual Meeting

shall determine whether a nomination was made in accordance with such

provisions. If the presiding officer determines that any stockholder nomination

was not made in accordance with the terms of this Section 4.16 or that the

information provided in a stockholder's notice does not satisfy the

informational requirements of this Section 4.16 in any material respect, then

such nomination shall not be considered at the Annual Meeting in question. If

the Board of Directors, a designated committee thereof or the presiding officer

determines that a nomination was made in accordance with the terms of this

Section 4.16, the presiding officer shall so declare at the Annual Meeting and

ballots shall be provided for use at the Annual Meeting with respect to such

nominee.

 

 

                                      -11-

     

 

      Notwithstanding anything to the contrary in the second sentence of the

second paragraph of this Section 4.16, in the event that the number of directors

to be elected to the Board of Directors of the Corporation is increased and

there is no public announcement by the Corporation naming all of the nominees

for director or specifying the size of the increased Board of Directors at least

seventy-five days prior to the Anniversary Date, a stockholder's notice required

by this Section 4.16 shall also be considered timely, but only with respect to

nominees for any new positions created by such increase, if such notice shall be

delivered to, or mailed to and received by, the Corporation at its principal

executive office not later than the close of business on the fifteenth day

following the day on which such public announcement is first made by the

Corporation.

 

      No person shall be elected by the stockholders as a director of the

Corporation unless nominated in accordance with the procedures set forth in this

Section 4.16. Election of directors at an Annual Meeting need not be by written

ballot, unless otherwise provided by the Board of Directors or presiding officer

at such Annual Meeting. If written ballots are to be used, ballots bearing the

names of all the persons who have been nominated for election as directors at an

Annual Meeting in accordance with the procedures set forth in this Section 4.16

shall be provided for use at such Annual Meeting.

 

      Section 5. NOTICES

 

      5.1 Form of Notice. Whenever, under the provisions of law, or of the

Certificate of Incorporation or of these By-Laws, notice is required to be given

to any director or stockholder, such notice may be given by mail, addressed to

such director or stockholder, at his address as it appears on the records of the

Corporation, with postage thereon prepaid, and such notice shall be deemed to be

given at the time when the same shall be deposited in the United States mail.

Unless written notice by mail is required by law, written notice may also be

given by telegram, cable, telecopy, commercial delivery service, telex or

similar means, addressed to such director or stockholder at his address as it

appears on the records of the Corporation, in which case such notice shall be

deemed to be given when delivered into the control of the persons charged with

effecting such transmission, the transmission charge to be paid by the

Corporation or the person sending such notice and not by the addressee. Oral

notice or other in-hand delivery (in person or by telephone) shall be deemed

given at the time it is actually given.

 

      5.2 Waiver of Notice. Whenever notice is required to be given under the

provisions of law, the Certificate of Incorporation or these By-Laws, a written

waiver thereof, signed by the person entitled to notice, whether before or after

the time stated therein, shall be deemed equivalent to notice. Attendance of a

person at a meeting shall constitute a waiver of notice of such meeting, except

when the person attends a meeting for the express purpose of objecting, at the

beginning of the meeting, to the transaction of any business because

 

 

                                      -12-

     

 

the meeting is not lawfully called or convened. Neither the business to be

transacted at, nor the purpose of, any meeting of the stockholders, directors or

members of a committee of the directors need be specified in any written waiver

of notice.

 

      Section 6. OFFICERS AND AGENTS

 

      6.1 Enumeration; Qualification. The officers of the Corporation shall be a

Chairman of the Board of Directors, a President, a Treasurer, a Secretary and

such other officers, if any, as the Board of Directors from time to time may in

its discretion elect or appoint including without limitation one or more Vice

Presidents. Any officer may be, but none need be, a director or stockholder. Any

two or more offices may be held by the same person. Any officer may be required

by the Board of Directors to secure the faithful performance of his duties to

the Corporation by giving bond in such amount and with sureties or otherwise as

the Board of Directors may determine.

 

      6.2 Powers. Subject to law, to the Certificate of Incorporation and to the

other provisions of these By-Laws, each officer shall have, in addition to the

duties and powers herein set forth, such duties and powers as are commonly

incident to his office and such additional duties and powers as the Board of

Directors may from time to time designate.

 

      6.3 Election. The Board of Directors at its first meeting after each

annual meeting of stockholders, or special meeting in place of an annual

meeting, shall choose a Chairman, a President, a Secretary and a Treasurer.

Other officers may be appointed by the Board of Directors at such meeting, at

any other meeting or by written consent. At any time or from time to time, the

directors may delegate to any officer their power to elect or appoint any other

officer or any agents.

 

      6.4 Tenure. Each officer shall hold office until the first meeting of the

Board of Directors following the next annual meeting of the stockholders and

until his successor is elected and qualified unless a shorter period shall have

been specified in terms of his election or appointment, or in each case until he

sooner dies, resigns, is removed or becomes disqualified. Each agent of the

Corporation shall retain his authority at the pleasure of the directors, or the

officer by whom he was appointed or by the officer who then holds agent

appointive power.

 

      6.5 Resignation and Removal. Any officer may resign at any time by

delivering his resignation in writing to the President or the Secretary or to a

meeting of the Board of Directors. Such resignation shall be effective upon

receipt unless specified to be effective at some other time, and without in any

case the necessity of its being accepted unless the resignation shall so state.

The Board of Directors may at any time remove any officer either with or without

 

 

                                      -13-

     

 

cause. The Board of Directors may at any time terminate or modify the authority

of any agent. No officer resigning and (except where a right to receive

compensation shall be expressly provided in a duly authorized written agreement

with the Corporation) no officer removed shall have any right to any

compensation as such officer for any period following his resignation or

removal, or any right to damages on account of such removal, whether his

compensation be by the month or by the year or otherwise; unless in the case of

a resignation, the directors, or in the case of removal, the body acting on the

removal, shall in their or its discretion provide for compensation.

 

      6.6 Vacancies. If the office of the Chairman, the President, the Treasurer

or the Secretary becomes vacant, the directors may elect a successor by vote of

a majority of the directors then in office. If the office of any other officer

becomes vacant, any person or body empowered to elect or appoint that office may

choose a successor. Each such successor shall hold office for the unexpired term

of his predecessor, and in the case of the Chairman, the President, the

Treasurer and the Secretary until his successor is chosen and qualified, or in

each case until he sooner dies, resigns, is removed or becomes disqualified.

 

      Section 7. CAPITAL STOCK

 

      7.1 Stock Certificates. Each stockholder shall be entitled to a

certificate stating the number and the class and the designation of the series,

if any, of the shares held by him, in such form as shall, in conformity to law,

the Certificate of Incorporation and the By-Laws, be prescribed from time to

time by the Board of Directors. Such certificate shall be signed by the

President or a Vice-President and (i) the Treasurer or an Assistant Treasurer or

(ii) the Secretary or an Assistant Secretary. Any of or all the signatures on

the certificate may be a facsimile. In case an officer, transfer agent, or

registrar who has signed or whose facsimile signature has been placed on such

certificate shall have ceased to be such officer, transfer agent, or registrar

before such certificate is issued, it may be issued by the Corporation with the

same effect as if he were such officer, transfer agent, or registrar at the time

of its issue.

 

      7.2 Lost Certificates. The Board of Directors may direct a new certificate

or certificates to be issued in place of any certificate or certificates

theretofore issued by the Corporation alleged to have been lost, stolen or

destroyed, upon the making of an affidavit of that fact by the person claiming

the certificate of stock to be lost, stolen or destroyed. When authorizing such

issue of a new certificate or certificates, the Board of Directors may, in its

discretion and as a condition precedent to the issuance thereof, require the

owner of such lost, stolen or destroyed certificate or certificates, or his

legal representative, to advertise the same in such manner as it shall require

and/or to give the Corporation a bond in such sum as it may direct as indemnity

against any claim that may be made against the Corporation with respect to the

certificate alleged to have been lost,

 

 

                                      -14-

     

 

stolen or destroyed.

 

      Section 8. TRANSFER OF SHARES OF STOCK

 

      8.1 Transfer on Books. Subject to any restrictions with respect to the

transfer of shares of stock, shares of stock may be transferred on the books of

the Corporation by the surrender to the Corporation or its transfer agent of the

certificate therefor properly endorsed or accompanied by a written assignment

and power of attorney properly executed, with necessary transfer stamps affixed,

and with such proof of the authenticity of signature as the Board of Directors

or the transfer agent of the Corporation may reasonably require. Except as may

be otherwise required by law, by the Certificate of Incorporation or by these

By-Laws, the Corporation shall be entitled to treat the record holder of stock

as shown on its books as the owner of such stock for all purposes, including the

payment of dividends and the right to receive notice and to vote or to give any

consent with respect thereto and to be held liable for such calls and

assessments, if any, as may lawfully be made thereon, regardless of any

transfer, pledge or other disposition of such stock until the shares have been

properly transferred on the books of the Corporation.

 

      It shall be the duty of each stockholder to notify the Corporation of his

post office address.

 

      Section 9. GENERAL PROVISIONS

 

      9.1 Record Date. In order that the Corporation may determine the

stockholders entitled to notice of or to vote at any meeting of stockholders or

any adjournment thereof, or to express consent to corporate action in writing

without a meeting, or entitled to receive payment of any dividend or other

distribution or allotment of any rights, or entitled to exercise any rights in

respect of any change, conversion or exchange of stock or for the purpose of any

other lawful action, the Board of Directors may fix, in advance, a record date,

which shall not be more than sixty days nor less than ten days before the date

of such meeting, nor more than sixty days prior to any other action to which

such record date relates. A determination of stockholders of record entitled to

notice of or to vote at a meeting of stockholders shall apply to any adjournment

of the meeting; provided, however, that the Board of Directors may fix a new

record date for the adjourned meeting. If no record date is fixed,

 

            (a) The record date for determining stockholders entitled to notice

of or to vote at a meeting of stockholders shall be at the close of business on

the day next preceding the day on which notice is given, or, if notice is

waived, at the close of business on the day next preceding the day on which the

meeting is held;

 

            (b) The record date for determining stockholders entitled to express

consent to corporate action in writing without a meeting, when no prior action

by the Board of Directors is necessary, shall be

 

 

                                      -15-

     

 

the day on which the first written consent is expressed; and

 

            (c) The record date for determining stockholders for any other

purpose shall be at the close of business on the day on which the Board of

Directors adopts the resolution relating to such purpose.

 

      9.2 Dividends. Dividends upon the capital stock of the Corporation may be

declared by the Board of Directors at any regular or special meeting or by

written consent, pursuant to law. Dividends may be paid in cash, in property, or

in shares of the capital stock, subject to the provisions of the Certificate of

Incorporation.

 

      9.3 Payment of Dividends. Before payment of any dividend, there may be set

aside out of any funds of the Corporation available for dividends such sum or

sums as the directors from time to time, in their absolute discretion, think

proper as a reserve or reserves to meet contingencies, or for equalizing

dividends, or for repairing or maintaining any property of the Corporation, or

for such other purpose as the directors shall think conducive to the interest of

the Corporation, and the directors may modify or abolish any such reserve in the

manner in which it was created.

 

      9.4 Checks. All checks or demands for money and notes of the Corporation

shall be signed by such officer or officers or such other person or persons as

the Board of Directors may from time to time designate.

 

      9.5 Fiscal Year. The fiscal year of the Corporation shall end the Saturday

closest to the 31st of January unless otherwise determined by the Board of

Directors.

 

      9.6 Seal. The Board of Directors may, by resolution, adopt a corporate

seal. The corporate seal shall have inscribed thereon the name of the

Corporation, the year of its organization and the word "Delaware." The seal may

be used by causing it or a facsimile thereof to be impressed or affixed or

reproduced or otherwise. The seal may be altered from time to time by the Board

of Directors.

 

      Section 10. INDEMNIFICATION

 

            10.1 It being the intent of the Corporation to provide maximum

protection available under the law to its officers and directors, the

Corporation shall indemnify its officers and directors to the full extent the

Corporation is permitted or required to do so by the General Corporation Law of

Delaware as the same exists or hereafter may be amended. Such indemnification

shall include payment by the Corporation, in advance of the final disposition of

a civil or criminal action, suit or proceedings, of expenses incurred by a

director or officer in defending any such action, suit or proceeding upon

receipt of any undertaking by or on behalf of such director or officer to repay

such payment if it shall ultimately be determined that he is not entitled to be

indemnified by the Corporation. The

 

 

                                      -16-

     

 

Corporation may accept any such undertaking without reference to the financial

ability of the person to make such repayment. As used in this paragraph, the

terms "director" and "officer" include their respective heirs, executors, and

administrators.

 

      Section 11. AMENDMENTS

 

      11.1 These By-Laws may be altered, amended or repealed or new By-Laws may

be adopted by the stockholders or by the Board of Directors when such power is

conferred upon the Board of Directors by the Certificate of Incorporation, at

any regular meeting of the stockholders or of the Board of Directors or at any

special meeting of the stockholders or of the Board of Directors. If the power

to adopt, amend or repeal By-Laws is conferred upon the Board of Directors by

the Certificate of Incorporation, it shall not divest or limit the power of the

stockholders to adopt, amend or repeal By-Laws.

 

 

                                      -17-

 

      

          

         

      EX-10.4

          3

             SENIOR EXECUTIVE INCENTIVE PLAN

     

 

 

                                  DESIGNS, INC.

                         SENIOR EXECUTIVE INCENTIVE PLAN

                         FEBRUARY 1999-JANUARY 29, 2000

 

This plan has been developed for Senior Executives of Designs, Inc. The purpose

of the Plan is to reward overall corporate accomplishments when pre-determined

measures of company-wide performance are exceeded.

 

      o     The Plan is for FY99 and is effective for the period from February

            1999 through January 29, 2000.

 

      o     Any incentive payments will be made within 30 days after the fiscal

            year results have been audited by the Company's independent

            accountants, unless otherwise determined by the Compensation

            Committee of the Board of Directors.

 

COMPONENTS

 

The plan is designed to be measurable and monitorable; and, to reward

performance based on certain measures of success of the Company. Accordingly,

this Plan will pay out from 7% up to 50% of base salary upon exceeding the

budget target for Earnings Before Interest and Taxes (EBIT). The EBIT Budget for

the year is $8,077,000 ($0.25 per share)

 

             EBIT TARGET           PAYOUT AS A %             INCENTIVE AS

            FOR INCENTIVE       OF INCENTIVE TARGET          A % OF SALARY

            -------------       -------------------          -------------

             $ 8,077,000               -0-                        -0-

             $ 8,884,700                14%                       7.0%

             $ 9,288,550                21%                      10.5%

             $ 9,692,400                28%                      14.0%

             $10,096,250                35%                      17.5%

             $10,500,100                42%                      21.0%

             $11,307,800                56%                      28.0%

             $12,115,500                70%                      35.0%

             $12,923,200                84%                      42.0%

             $13,730,900                98%                      49.0%

             $14,538,600               100%                      50.0%

 

ELIGIBILITY

 

 

To be eligible for payment under the Plan, associates must be employed by

DESIGNS, INC. as of the end of FY99; and employed on the date the payment is

made.

 

Those hired after the beginning of FY99 will receive a prorated payment based on

their months of employment during FY99. Those who leave voluntarily between the

fiscal year-end and the payment date will forfeit their right to any incentive

payment. Those who involuntarily leave employment will be paid any prorated

incentive due (payable on the incentive payment date). Anyone with a counseling,

corrective or performance improvement plan will not be eligible for an incentive

payment. For use in this plan, a current counseling, corrective or performance

plan will be defined as one that was delivered within 120 days prior to the

payment. Incentive payment is calculated on base salary paid during FY99. All

decisions concerning this Plan are at the sole discretion of the Compensation

Committee of the Board of Directors and/or their delegatees.

 

      

          

         

      EX-10.30

          4

             INDEMNIFICATION AGREEMENT

     

 

                            INDEMNIFICATION AGREEMENT

 

            AGREEMENT, effective as of December 10,1998, between Designs, Inc.,

a Delaware corporation (the "Company"), and James G. Groninger (the

"Indemnitee").

 

            WHEREAS, it is essential to the Company to retain and attract as

directors and officers the most capable persons available;

 

            WHEREAS, Indemnitee is a director or officer of the Company;

 

            WHEREAS, both the Company and Indemnitee recognize the increased

risk of litigation and other claims being asserted against directors and

officers of public companies in today's environment;

 

            WHEREAS, the By-laws of the Company permit the Company to indemnify

and advance expenses to its directors and officers to the full extent permitted

by law and the Indemnitee has been serving and continues to serve as a director

or officer of the Company in part in reliance on such By-laws;

 

            WHEREAS, in recognition of Indemnitee's need for substantial

protection against personal liability in order to enhance Indemnitee's continued

service to the Company in an effective manner, and Indemnitee's reliance on the

aforesaid By-laws, and in part to provide Indemnitee with specific contractual

assurance that the protection permitted by such By-laws will be available to

Indemnitee (regardless of, among other things, any amendment to or revocation of

such By-laws or any change in the composition of the Company's Board of

Directors or acquisition transaction relating to the Company), the Company

wishes to provide in this Agreement for the indemnification of and the advancing

of expenses to Indemnitee to the fullest extent (whether partial or complete)

permitted by law and as set forth in this Agreement, and, to the extent

insurance is maintained, for the continued coverage of Indemnitee under the

Company's directors' and officers' liability insurance policies;

 

            NOW, THEREFORE, in consideration of the premises and of Indemnitee

continuing to serve the Company directly or, at its request, another enterprise,

and intending to be legally bound hereby, the parties hereto agree as follows:

 

      1. Certain Definitions:

 

      (a)   Change in Control: shall be deemed to have occurred if (i) any

            "person" (as such term is used in Sections 13(d) and 14(d) of the

            Securities Exchange Act of 1934, as amended), other than a trustee

            or other fiduciary holding securities under an employee benefit plan

            of the Company or a corporation

 

 

                                       1

     

 

            owned directly or indirectly by the stockholders of the Company in

            substantially the same proportions as their ownership of stock of

            the Company, is or becomes the "beneficial owner" (as defined in

            Rule 13d-3 under said Act), directly or indirectly, of securities of

            the Company representing 15% or more of the total voting power

            represented by the Company's then outstanding Voting Securities, or

            (ii) during any period of two consecutive years, individuals who at

            the beginning of such period constitute the Board of Directors of

            the Company and any new director whose election by the Board of

            Directors or nomination for election by the Company's stockholders

            was approved by a vote of at least two-thirds (2/3) of the directors

            then still in office who either were directors at the beginning of

            the period or whose election or nomination for election was

            previously so approved, cease for any reason to constitute a

            majority thereof, or (iii) the stockholders of the Company approve a

            merger or consolidation of the Company with any other corporation,

            other than a merger or consolidation which would result in the

            Voting Securities of the Company outstanding immediately prior

            thereto continuing to represent (either by remaining outstanding or

            by being converted into Voting Securities of the surviving entity)

            at least 80% of the total voting power represented by the Voting

            Securities of the Company or such surviving entity outstanding

            immediately after such merger or consolidation, or the stockholders

            of the Company approve a plan of complete liquidation of the Company

            or an agreement for the sale or disposition by the Company of (in

            one transaction or a series of transactions) all or substantially

            all the Company's assets.

 

      (b)   Claim: any threatened, pending or completed action, suit or

            proceeding, or any inquiry or investigation that Indemnitee in good

            faith believes might lead to the institution of any such action,

            suit or proceeding, whether instituted by the Company or any other

            party and, whether civil, criminal, administrative, investigative or

            other.

 

      (c)   Expenses: include attorneys' fees and all other costs, expenses and

            obligations paid or incurred in connection with investigating,

            defending, being a witness in or participating in (including on

            appeal), or preparing to defend, be a witness in or participate in,

            any Claim relating to any Indemnifiable Event.

 

      (d)   Indemnifiable Event: any event or occurrence related to the fact

            that Indemnitee is or was a director, officer, employee, agent or

            fiduciary of the Company, or is or was serving at the request of the

            Company as a director, officer, employee, trustee, agent or

            fiduciary of another corporation, partnership, joint venture,

            employee benefit plan, trust or other enterprise, or by reason of

            anything done or not done by Indemnitee in any such

 

 

                                       2

     

 

            capacity, including without limitation any action taken or omitted

            to be taken by Indemnitee in connection with or arising out of the

            consent solicitation of Jewelcor Management, Inc.

 

      (e)   Independent Legal Counsel: an attorney or firm of attorneys,

            selected in accordance with the provisions of Section 3, who shall

            not have otherwise performed services for the Company or Indemnitee

            within the last five years (other than with respect to matters

            concerning the rights of Indemnitee under this Agreement, or of

            other indemnitees under similar indemnity agreements).

 

      (f)   Reviewing Party: any appropriate person or body consisting of a

            member or members of the Company's Board of Directors or any other

            person or body appointed by the Board who is not a party to the

            particular Claim for which Indemnitee is seeking indemnification, or

            Independent Legal Counsel.

 

      (g)   Voting Securities: any securities of the Company which vote

            generally in the election of directors.

 

      2. Basic Indemnification Arrangement. (a) In the event Indemnitee was, is

or becomes a party to or witness or other participant in, or is threatened to be

made a party to or witness or other participant in, a Claim by reason of (or

arising in part out of) an Indemnifiable Event, the Company shall indemnify

Indemnitee to the fullest extent permitted by law as soon as practicable but in

any event no later than thirty days after written demand is presented to the

Company, against any and all Expenses, judgments, fines, penalties and amounts

paid in settlement (including all interest, assessments and other charges paid

or payable in connection with or in respect of such Expenses, judgments, fines,

penalties or amounts paid in settlement) of such Claim. If so requested by

Indemnitee, the Company shall advance (within two business days of such request)

any and all Expenses to Indemnitee (an "Expense Advance"). Notwithstanding

anything in this Agreement to the contrary, Indemnitee shall not be entitled to

indemnification pursuant to this Agreement in connection with any Claim

initiated by Indemnitee or anyone acting in concert with the Indemnitee (other

than a Claim seeking to enforce Indemnitee's rights under this Agreement) unless

the Board of Directors has authorized or consented to the initiation of such

Claim.

 

            (b) Notwithstanding the foregoing, (i) the obligations of the

Company under Section 2(a) shall be subject to the condition that the Reviewing

Party shall not have determined (in a written opinion, in any case in which the

Independent Legal Counsel referred to in Section 3 hereof is involved) that

Indemnitee would not be permitted to be indemnified under applicable law, and

(ii) the obligation of the Company to make an Expense Advance pursuant to

Section 2(a) shall be subject to the condition that, if, when and to the extent

that the Reviewing Party determines that Indemnitee would not be

 

 

                                       3

     

 

permitted to be so indemnified under applicable law, the Company shall be

entitled to be reimbursed by Indemnitee (who hereby agrees to reimburse the

Company) for all such amounts theretofore paid; provided, however, that if

Indemnitee has commenced or thereafter commences legal proceedings in a court of

competent jurisdiction to secure a determination that Indemnitee should be

indemnified under applicable law, any determination made by the Reviewing Party

that Indemnitee would not be permitted to be indemnified under applicable law

shall not be binding and Indemnitee shall not be required to reimburse the

Company for any Expense Advance until a final judicial determination is made

with respect thereto (as to which all rights of appeal therefrom have been

exhausted or lapsed). If there has not been a Change in Control, the Reviewing

Party shall be selected by the Board of Directors, and if there has been such a

Change in Control (other than a Change in Control which has been approved by a

majority of the Company's Board of Directors who were directors immediately

prior to such Change in Control), the Reviewing Party shall be the Independent

Legal Counsel referred to in Section 3 hereof. If there has been no

determination by the Reviewing Party or if the Reviewing Party determines that

Indemnitee substantively would not be permitted to be indemnified in whole or in

part under applicable law, Indemnitee shall have the right to commence

litigation in any court in the States of Massachusetts or Delaware having

subject matter jurisdiction thereof and in which venue is proper seeking an

initial determination by the court or challenging any such determination by the

Reviewing Party or any aspect thereof, including the legal or factual bases

therefor, and the Company hereby consents to service of process and to appear in

any such proceeding. Any determination by the Reviewing Party otherwise shall be

conclusive and binding on the Company and Indemnitee.

 

      3. Change in Control. The Company agrees that if there is a Change in

Control of the Company (other than a Change in Control which has been approved

by a majority of the Company's Board of Directors who were directors immediately

prior to such Change in Control) then with respect to all matters thereafter

arising concerning the rights of Indemnitee to indemnity payments and Expense

Advances under this Agreement or any other agreement or Company By-law now or

hereafter in effect relating to Claims for Indemnifiable Events, the Company

shall seek legal advice only from Independent Legal Counsel selected by

Indemnitee and approved by the Company (which approval shall not be unreasonably

withheld). Such counsel, among other things, shall render its written opinion to

the Company and Indemnitee as to whether and to what extent the Indemnitee would

be permitted to be indemnified under applicable law. The Company agrees to pay

the reasonable fees of the Independent Legal Counsel referred to above and to

indemnify fully such counsel against any and all expenses (including attorneys'

fees), claims, liabilities and damages arising out of or relating to this

Agreement or its engagement pursuant hereto.

 

      4. Indemnification for Additional Expenses. The Company shall indemnify

Indemnitee against any and all expenses (including attorneys' fees) and, if

requested by Indemnitee, shall (within two business days of such request)

advance such expenses to Indemnitee, which are incurred by Indemnitee in

connection with any action brought by Indemnitee for (i) indemnification or

advance payment of Expenses by the Company under

 

 

                                       4

     

 

this Agreement or any other agreement or Company By-law now or hereafter in

effect relating to Claims for Indemnifiable Events and/or (ii) recovery under

any directors' and officers' liability insurance policies maintained by the

Company, regardless of whether Indemnitee ultimately is determined to be

entitled to such indemnification, advance expense payment or insurance recovery,

as the case may be.

 

      5. Partial Indemnity, Etc. If Indemnitee is entitled under any provision

of this Agreement to indemnification by the Company for some or a portion of the

Expenses, judgments, fines, penalties and amounts paid in settlement of a Claim

but not, however, for the total amount thereof, the Company shall nevertheless

indemnify Indemnitee for the portion thereof to which Indemnitee is entitled.

Moreover, notwithstanding any other provision of this Agreement, to the extent

that Indemnitee has been successful on the merits or otherwise in defense of any

or all Claims relating in whole or in part to an Indemnifiable Event or in

defense of any issue or matter therein, including dismissal without prejudice,

Indemnitee shall be indemnified against all Expenses incurred in connection

therewith.

 

      6. Burden of Proof. In connection with any determination by the Reviewing

Party or otherwise as to whether Indemnitee is entitled to be indemnified

hereunder the burden of proof shall be on the Company to establish that

Indemnitee is not so entitled.

 

      7. No Presumptions. For purposes of this Agreement, the termination of any

claim, action, suit or proceeding, by judgment, order, settlement (whether with

or without court approval) or conviction, or upon a plea of nolo contendere, or

its equivalent, shall not create a presumption that Indemnitee did not meet any

particular standard of conduct or have any particular belief or that a court has

determined that indemnification is not permitted by applicable law. In addition,

neither the failure of the Reviewing Party to have made a determination as to

whether Indemnitee has met any particular standard of conduct or had any

particular belief, nor an actual determination by the Reviewing Party that

Indemnitee has not met such standard of conduct or did not have such belief,

prior to the commencement of legal proceedings by Indemnitee to secure a

judicial determination that Indemnitee should be indemnified under applicable

law shall be a defense to Indemnitee's claim or create a presumption that

Indemnitee has not met any particular standard of conduct or did not have any

particular belief.

 

      8. Nonexclusivity, Etc. The rights of the Indemnitee hereunder shall be in

addition to any other rights Indemnitee may have under the Company's By-laws or

the Delaware General Corporation Law or otherwise. To the extent that a change

in the Delaware General Corporation Law (whether by statute or judicial

decision) permits greater indemnification by agreement than would be afforded

currently under the Company's By-laws and this Agreement, it is the intent of

the parties hereto that Indemnitee shall enjoy by this Agreement the greater

benefits so afforded by such change.

 

 

                                       5

     

 

      9. Liability Insurance. To the extent the Company maintains an insurance

policy or policies providing directors' and officers' liability insurance,

Indemnitee shall be covered by such policy or policies, in accordance with its

or their terms, to the maximum extent of the coverage available for any Company

director or officer.

 

      10. Period of Limitations. No legal action shall be brought and no cause

of action shall be asserted by or in the right of the Company against

Indemnitee, Indemnitee's spouse, heirs, executors or personal or legal

representatives after the expiration of two years from the date of accrual of

such cause of action, and any claim or cause of action of the Company shall be

extinguished and deemed released unless asserted by the timely filing of a legal

action within such two-year period; provided, however, that if any shorter

period of limitations is otherwise applicable to any such cause of action such

shorter period shall govern.

 

      11. Amendments, Etc. No supplement, modification or amendment of this

Agreement shall be binding unless executed in writing by both of the parties

hereto. No waiver of any of the provisions of this Agreement shall be deemed or

shall constitute a waiver of any other provisions hereof (whether or not

similar) nor shall such waiver constitute a continuing waiver.

 

      12. Subrogation. In the event of payment under this Agreement, the Company

shall be subrogated to the extent of such payment to all of the rights of

recovery of Indemnitee, who shall execute all papers required and shall do

everything that may be necessary to secure such rights, including the execution

of such documents necessary to enable the Company effectively to bring suit to

enforce such rights.

 

      13. No Duplication of Payments. The Company shall not be liable under this

Agreement to make any payment in connection with any Claim made against

Indemnitee to the extent Indemnitee has otherwise actually received payment

(under any insurance policy, By-law or otherwise) of the amounts otherwise

indemnifiable hereunder.

 

      14. Binding Effect, Etc. This Agreement shall be binding upon and inure to

the benefit of and be enforceable by the parties hereto and their respective

successors, assigns, including any direct or indirect successor by purchase,

merger, consolidation or otherwise to all or substantially all of the business

and/or assets of the Company, spouses, heirs, executors and personal and legal

representatives. This Agreement shall continue in effect regardless of whether

Indemnitee continues to serve as an officer or director of the Company or of any

other enterprise at the Company's request.

 

      15. Severability. The provisions of this Agreement shall be severable in

the event that any of the provisions hereof (including any provision within a

single section, paragraph or sentence) are held by a court of competent

jurisdiction to be invalid, void or otherwise unenforceable in any respect, and

the validity and enforceability of any such

 

 

                                       6

     

 

provision in every other respect and of the remaining provisions hereof shall

not be in any way impaired and shall remain enforceable to the fullest extent

permitted by law.

 

      16. Governing Law. This Agreement shall be governed by and construed and

enforced in accordance with the laws of the State of Delaware applicable to

contracts made and to be performed in such state without giving effect to the

principles of conflicts of laws.

 

            IN WITNESS WHEREOF, the parties hereto have executed this Agreement

this 7th day of January, 1999.

 

                                    DESIGNS, INC.

 

 

                                    By  /s/ SCOTT N. SEMEL, AS

                                       -------------------

                                        EXECUTIVE VICE PRESIDENT,

                                        GENERAL COUNSEL &

                                        SECRETARY

 

 

                                      /s/ JAMES G. GRONINGER

                                     --------------------------

                                        James G. Groninger

 

 

                                       7

 

      

          

         

      EX-10.31

          5

             INDEMNIFICATION AGREEMENT

     

 

                            INDEMNIFICATION AGREEMENT

 

            AGREEMENT, effective as of December 10,1998, between Designs, Inc.,

a Delaware corporation (the "Company"), and Bernard M. Manuel (the

"Indemnitee").

 

            WHEREAS, it is essential to the Company to retain and attract as

directors and officers the most capable persons available;

 

            WHEREAS, Indemnitee is a director or officer of the Company;

 

            WHEREAS, both the Company and Indemnitee recognize the increased

risk of litigation and other claims being asserted against directors and

officers of public companies in today's environment;

 

            WHEREAS, the By-laws of the Company permit the Company to indemnify

and advance expenses to its directors and officers to the full extent permitted

by law and the Indemnitee has been serving and continues to serve as a director

or officer of the Company in part in reliance on such By-laws;

 

            WHEREAS, in recognition of Indemnitee's need for substantial

protection against personal liability in order to enhance Indemnitee's continued

service to the Company in an effective manner, and Indemnitee's reliance on the

aforesaid By-laws, and in part to provide Indemnitee with specific contractual

assurance that the protection permitted by such By-laws will be available to

Indemnitee (regardless of, among other things, any amendment to or revocation of

such By-laws or any change in the composition of the Company's Board of

Directors or acquisition transaction relating to the Company), the Company

wishes to provide in this Agreement for the indemnification of and the advancing

of expenses to Indemnitee to the fullest extent (whether partial or complete)

permitted by law and as set forth in this Agreement, and, to the extent

insurance is maintained, for the continued coverage of Indemnitee under the

Company's directors' and officers' liability insurance policies;

 

            NOW, THEREFORE, in consideration of the premises and of Indemnitee

continuing to serve the Company directly or, at its request, another enterprise,

and intending to be legally bound hereby, the parties hereto agree as follows:

 

      1. Certain Definitions:

 

      (a)   Change in Control: shall be deemed to have occurred if (i) any

            "person" (as such term is used in Sections 13(d) and 14(d) of the

            Securities Exchange Act of 1934, as amended), other than a trustee

            or other fiduciary holding securities under an employee benefit plan

            of the Company or a corporation

 

 

                                       1

     

 

            owned directly or indirectly by the stockholders of the Company in

            substantially the same proportions as their ownership of stock of

            the Company, is or becomes the "beneficial owner" (as defined in

            Rule 13d-3 under said Act), directly or indirectly, of securities of

            the Company representing 15% or more of the total voting power

            represented by the Company's then outstanding Voting Securities, or

            (ii) during any period of two consecutive years, individuals who at

            the beginning of such period constitute the Board of Directors of

            the Company and any new director whose election by the Board of

            Directors or nomination for election by the Company's stockholders

            was approved by a vote of at least two-thirds (2/3) of the directors

            then still in office who either were directors at the beginning of

            the period or whose election or nomination for election was

            previously so approved, cease for any reason to constitute a

            majority thereof, or (iii) the stockholders of the Company approve a

            merger or consolidation of the Company with any other corporation,

            other than a merger or consolidation which would result in the

            Voting Securities of the Company outstanding immediately prior

            thereto continuing to represent (either by remaining outstanding or

            by being converted into Voting Securities of the surviving entity)

            at least 80% of the total voting power represented by the Voting

            Securities of the Company or such surviving entity outstanding

            immediately after such merger or consolidation, or the stockholders

            of the Company approve a plan of complete liquidation of the Company

            or an agreement for the sale or disposition by the Company of (in

            one transaction or a series of transactions) all or substantially

            all the Company's assets.

 

      (b)   Claim: any threatened, pending or completed action, suit or

            proceeding, or any inquiry or investigation that Indemnitee in good

            faith believes might lead to the institution of any such action,

            suit or proceeding, whether instituted by the Company or any other

            party and, whether civil, criminal, administrative, investigative or

            other.

 

      (c)   Expenses: include attorneys' fees and all other costs, expenses and

            obligations paid or incurred in connection with investigating,

            defending, being a witness in or participating in (including on

            appeal), or preparing to defend, be a witness in or participate in,

            any Claim relating to any Indemnifiable Event.

 

      (d)   Indemnifiable Event: any event or occurrence related to the fact

            that Indemnitee is or was a director, officer, employee, agent or

            fiduciary of the Company, or is or was serving at the request of the

            Company as a director, officer, employee, trustee, agent or

            fiduciary of another corporation, partnership, joint venture,

            employee benefit plan, trust or other enterprise, or by reason of

            anything done or not done by Indemnitee in any such

 

 

                                       2

     

 

            capacity, including without limitation any action taken or omitted

            to be taken by Indemnitee in connection with or arising out of the

            consent solicitation of Jewelcor Management, Inc.

 

      (e)   Independent Legal Counsel: an attorney or firm of attorneys,

            selected in accordance with the provisions of Section 3, who shall

            not have otherwise performed services for the Company or Indemnitee

            within the last five years (other than with respect to matters

            concerning the rights of Indemnitee under this Agreement, or of

            other indemnitees under similar indemnity agreements).

 

      (f)   Reviewing Party: any appropriate person or body consisting of a

            member or members of the Company's Board of Directors or any other

            person or body appointed by the Board who is not a party to the

            particular Claim for which Indemnitee is seeking indemnification, or

            Independent Legal Counsel.

 

      (g)   Voting  Securities:  any  securities of the Company which

            vote generally in the election of directors.

 

      2. Basic Indemnification Arrangement. (a) In the event Indemnitee was, is

or becomes a party to or witness or other participant in, or is threatened to be

made a party to or witness or other participant in, a Claim by reason of (or

arising in part out of) an Indemnifiable Event, the Company shall indemnify

Indemnitee to the fullest extent permitted by law as soon as practicable but in

any event no later than thirty days after written demand is presented to the

Company, against any and all Expenses, judgments, fines, penalties and amounts

paid in settlement (including all interest, assessments and other charges paid

or payable in connection with or in respect of such Expenses, judgments, fines,

penalties or amounts paid in settlement) of such Claim. If so requested by

Indemnitee, the Company shall advance (within two business days of such request)

any and all Expenses to Indemnitee (an "Expense Advance"). Notwithstanding

anything in this Agreement to the contrary, Indemnitee shall not be entitled to

indemnification pursuant to this Agreement in connection with any Claim

initiated by Indemnitee or anyone acting in concert with the Indemnitee (other

than a Claim seeking to enforce Indemnitee's rights under this Agreement) unless

the Board of Directors has authorized or consented to the initiation of such

Claim.

 

            (b) Notwithstanding the foregoing, (i) the obligations of the

Company under Section 2(a) shall be subject to the condition that the Reviewing

Party shall not have determined (in a written opinion, in any case in which the

Independent Legal Counsel referred to in Section 3 hereof is involved) that

Indemnitee would not be permitted to be indemnified under applicable law, and

(ii) the obligation of the Company to make an Expense Advance pursuant to

Section 2(a) shall be subject to the condition that, if, when and to the extent

that the Reviewing Party determines that Indemnitee would not be

 

 

                                       3

     

 

permitted to be so indemnified under applicable law, the Company shall be

entitled to be reimbursed by Indemnitee (who hereby agrees to reimburse the

Company) for all such amounts theretofore paid; provided, however, that if

Indemnitee has commenced or thereafter commences legal proceedings in a court of

competent jurisdiction to secure a determination that Indemnitee should be

indemnified under applicable law, any determination made by the Reviewing Party

that Indemnitee would not be permitted to be indemnified under applicable law

shall not be binding and Indemnitee shall not be required to reimburse the

Company for any Expense Advance until a final judicial determination is made

with respect thereto (as to which all rights of appeal therefrom have been

exhausted or lapsed). If there has not been a Change in Control, the Reviewing

Party shall be selected by the Board of Directors, and if there has been such a

Change in Control (other than a Change in Control which has been approved by a

majority of the Company's Board of Directors who were directors immediately

prior to such Change in Control), the Reviewing Party shall be the Independent

Legal Counsel referred to in Section 3 hereof. If there has been no

determination by the Reviewing Party or if the Reviewing Party determines that

Indemnitee substantively would not be permitted to be indemnified in whole or in

part under applicable law, Indemnitee shall have the right to commence

litigation in any court in the States of Massachusetts or Delaware having

subject matter jurisdiction thereof and in which venue is proper seeking an

initial determination by the court or challenging any such determination by the

Reviewing Party or any aspect thereof, including the legal or factual bases

therefor, and the Company hereby consents to service of process and to appear in

any such proceeding. Any determination by the Reviewing Party otherwise shall be

conclusive and binding on the Company and Indemnitee.

 

      3. Change in Control. The Company agrees that if there is a Change in

Control of the Company (other than a Change in Control which has been approved

by a majority of the Company's Board of Directors who were directors immediately

prior to such Change in Control) then with respect to all matters thereafter

arising concerning the rights of Indemnitee to indemnity payments and Expense

Advances under this Agreement or any other agreement or Company By-law now or

hereafter in effect relating to Claims for Indemnifiable Events, the Company

shall seek legal advice only from Independent Legal Counsel selected by

Indemnitee and approved by the Company (which approval shall not be unreasonably

withheld). Such counsel, among other things, shall render its written opinion to

the Company and Indemnitee as to whether and to what extent the Indemnitee would

be permitted to be indemnified under applicable law. The Company agrees to pay

the reasonable fees of the Independent Legal Counsel referred to above and to

indemnify fully such counsel against any and all expenses (including attorneys'

fees), claims, liabilities and damages arising out of or relating to this

Agreement or its engagement pursuant hereto.

 

      4. Indemnification for Additional Expenses. The Company shall indemnify

Indemnitee against any and all expenses (including attorneys' fees) and, if

requested by Indemnitee, shall (within two business days of such request)

advance such expenses to Indemnitee, which are incurred by Indemnitee in

connection with any action brought by Indemnitee for (i) indemnification or

advance payment of Expenses by the Company under

 

 

                                       4

     

 

this Agreement or any other agreement or Company By-law now or hereafter in

effect relating to Claims for Indemnifiable Events and/or (ii) recovery under

any directors' and officers' liability insurance policies maintained by the

Company, regardless of whether Indemnitee ultimately is determined to be

entitled to such indemnification, advance expense payment or insurance recovery,

as the case may be.

 

      5. Partial Indemnity, Etc. If Indemnitee is entitled under any provision

of this Agreement to indemnification by the Company for some or a portion of the

Expenses, judgments, fines, penalties and amounts paid in settlement of a Claim

but not, however, for the total amount thereof, the Company shall nevertheless

indemnify Indemnitee for the portion thereof to which Indemnitee is entitled.

Moreover, notwithstanding any other provision of this Agreement, to the extent

that Indemnitee has been successful on the merits or otherwise in defense of any

or all Claims relating in whole or in part to an Indemnifiable Event or in

defense of any issue or matter therein, including dismissal without prejudice,

Indemnitee shall be indemnified against all Expenses incurred in connection

therewith.

 

      6. Burden of Proof. In connection with any determination by the Reviewing

Party or otherwise as to whether Indemnitee is entitled to be indemnified

hereunder the burden of proof shall be on the Company to establish that

Indemnitee is not so entitled.

 

      7. No Presumptions. For purposes of this Agreement, the termination of any

claim, action, suit or proceeding, by judgment, order, settlement (whether with

or without court approval) or conviction, or upon a plea of nolo contendere, or

its equivalent, shall not create a presumption that Indemnitee did not meet any

particular standard of conduct or have any particular belief or that a court has

determined that indemnification is not permitted by applicable law. In addition,

neither the failure of the Reviewing Party to have made a determination as to

whether Indemnitee has met any particular standard of conduct or had any

particular belief, nor an actual determination by the Reviewing Party that

Indemnitee has not met such standard of conduct or did not have such belief,

prior to the commencement of legal proceedings by Indemnitee to secure a

judicial determination that Indemnitee should be indemnified under applicable

law shall be a defense to Indemnitee's claim or create a presumption that

Indemnitee has not met any particular standard of conduct or did not have any

particular belief.

 

      8. Nonexclusivity, Etc. The rights of the Indemnitee hereunder shall be in

addition to any other rights Indemnitee may have under the Company's By-laws or

the Delaware General Corporation Law or otherwise. To the extent that a change

in the Delaware General Corporation Law (whether by statute or judicial

decision) permits greater indemnification by agreement than would be afforded

currently under the Company's By-laws and this Agreement, it is the intent of

the parties hereto that Indemnitee shall enjoy by this Agreement the greater

benefits so afforded by such change.

 

 

                                       5

     

 

      9. Liability Insurance. To the extent the Company maintains an insurance

policy or policies providing directors' and officers' liability insurance,

Indemnitee shall be covered by such policy or policies, in accordance with its

or their terms, to the maximum extent of the coverage available for any Company

director or officer.

 

      10. Period of Limitations. No legal action shall be brought and no cause

of action shall be asserted by or in the right of the Company against

Indemnitee, Indemnitee's spouse, heirs, executors or personal or legal

representatives after the expiration of two years from the date of accrual of

such cause of action, and any claim or cause of action of the Company shall be

extinguished and deemed released unless asserted by the timely filing of a legal

action within such two-year period; provided, however, that if any shorter

period of limitations is otherwise applicable to any such cause of action such

shorter period shall govern.

 

      11. Amendments, Etc. No supplement, modification or amendment of this

Agreement shall be binding unless executed in writing by both of the parties

hereto. No waiver of any of the provisions of this Agreement shall be deemed or

shall constitute a waiver of any other provisions hereof (whether or not

similar) nor shall such waiver constitute a continuing waiver.

 

      12. Subrogation. In the event of payment under this Agreement, the Company

shall be subrogated to the extent of such payment to all of the rights of

recovery of Indemnitee, who shall execute all papers required and shall do

everything that may be necessary to secure such rights, including the execution

of such documents necessary to enable the Company effectively to bring suit to

enforce such rights.

 

      13. No Duplication of Payments. The Company shall not be liable under this

Agreement to make any payment in connection with any Claim made against

Indemnitee to the extent Indemnitee has otherwise actually received payment

(under any insurance policy, By-law or otherwise) of the amounts otherwise

indemnifiable hereunder.

 

      14. Binding Effect, Etc. This Agreement shall be binding upon and inure to

the benefit of and be enforceable by the parties hereto and their respective

successors, assigns, including any direct or indirect successor by purchase,

merger, consolidation or otherwise to all or substantially all of the business

and/or assets of the Company, spouses, heirs, executors and personal and legal

representatives. This Agreement shall continue in effect regardless of whether

Indemnitee continues to serve as an officer or director of the Company or of any

other enterprise at the Company's request.

 

      15. Severability. The provisions of this Agreement shall be severable in

the event that any of the provisions hereof (including any provision within a

single section, paragraph or sentence) are held by a court of competent

jurisdiction to be invalid, void or otherwise unenforceable in any respect, and

the validity and enforceability of any such

 

 

                                       6

     

 

provision in every other respect and of the remaining provisions hereof shall

not be in any way impaired and shall remain enforceable to the fullest extent

permitted by law.

 

      16. Governing Law. This Agreement shall be governed by and construed and

enforced in accordance with the laws of the State of Delaware applicable to

contracts made and to be performed in such state without giving effect to the

principles of conflicts of laws.

 

            IN WITNESS WHEREOF, the parties hereto have executed this Agreement

this 30th day of December, 1998.

 

                                    DESIGNS, INC.

 

 

                                    By  /s/ SCOTT N. SEMEL, AS

                                       -------------------

                                        EXECUTIVE VICE PRESIDENT,

                                        GENERAL COUNSEL &

                                        SECRETARY

 

 

                                     /s/ BERNARD M. MANUEL

                                    ------------------------

                                         Bernard M. Manuel

 

 

                                       7

 

      

          

         

      EX-10.32

          6

             INDEMNIFICATION AGREEMENT

     

 

                            INDEMNIFICATION AGREEMENT

 

            AGREEMENT, effective as of December 10,1998, between Designs, Inc.,

a Delaware corporation (the "Company"), and Peter L. Thigpen (the "Indemnitee").

 

            WHEREAS, it is essential to the Company to retain and attract as

directors and officers the most capable persons available;

 

            WHEREAS, Indemnitee is a director or officer of the Company;

 

            WHEREAS, both the Company and Indemnitee recognize the increased

risk of litigation and other claims being asserted against directors and

officers of public companies in today's environment;

 

            WHEREAS, the By-laws of the Company permit the Company to indemnify

and advance expenses to its directors and officers to the full extent permitted

by law and the Indemnitee has been serving and continues to serve as a director

or officer of the Company in part in reliance on such By-laws;

 

            WHEREAS, in recognition of Indemnitee's need for substantial

protection against personal liability in order to enhance Indemnitee's continued

service to the Company in an effective manner, and Indemnitee's reliance on the

aforesaid By-laws, and in part to provide Indemnitee with specific contractual

assurance that the protection permitted by such By-laws will be available to

Indemnitee (regardless of, among other things, any amendment to or revocation of

such By-laws or any change in the composition of the Company's Board of

Directors or acquisition transaction relating to the Company), the Company

wishes to provide in this Agreement for the indemnification of and the advancing

of expenses to Indemnitee to the fullest extent (whether partial or complete)

permitted by law and as set forth in this Agreement, and, to the extent

insurance is maintained, for the continued coverage of Indemnitee under the

Company's directors' and officers' liability insurance policies;

 

            NOW, THEREFORE, in consideration of the premises and of Indemnitee

continuing to serve the Company directly or, at its request, another enterprise,

and intending to be legally bound hereby, the parties hereto agree as follows:

 

      1. Certain Definitions:

 

      (a)   Change in Control: shall be deemed to have occurred if (i) any

            "person" (as such term is used in Sections 13(d) and 14(d) of the

            Securities Exchange Act of 1934, as amended), other than a trustee

            or other fiduciary holding securities under an employee benefit plan

            of the Company or a corporation

 

 

                                        1

     

 

            owned directly or indirectly by the stockholders of the Company in

            substantially the same proportions as their ownership of stock of

            the Company, is or becomes the "beneficial owner" (as defined in

            Rule 13d-3 under said Act), directly or indirectly, of securities of

            the Company representing 15% or more of the total voting power

            represented by the Company's then outstanding Voting Securities, or

            (ii) during any period of two consecutive years, individuals who at

            the beginning of such period constitute the Board of Directors of

            the Company and any new director whose election by the Board of

            Directors or nomination for election by the Company's stockholders

            was approved by a vote of at least two-thirds (2/3) of the directors

            then still in office who either were directors at the beginning of

            the period or whose election or nomination for election was

            previously so approved, cease for any reason to constitute a

            majority thereof, or (iii) the stockholders of the Company approve a

            merger or consolidation of the Company with any other corporation,

            other than a merger or consolidation which would result in the

            Voting Securities of the Company outstanding immediately prior

            thereto continuing to represent (either by remaining outstanding or

            by being converted into Voting Securities of the surviving entity)

            at least 80% of the total voting power represented by the Voting

            Securities of the Company or such surviving entity outstanding

            immediately after such merger or consolidation, or the stockholders

            of the Company approve a plan of complete liquidation of the Company

            or an agreement for the sale or disposition by the Company of (in

            one transaction or a series of transactions) all or substantially

            all the Company's assets.

 

      (b)   Claim: any threatened, pending or completed action, suit or

            proceeding, or any inquiry or investigation that Indemnitee in good

            faith believes might lead to the institution of any such action,

            suit or proceeding, whether instituted by the Company or any other

            party and, whether civil, criminal, administrative, investigative or

            other.

 

      (c)   Expenses: include attorneys' fees and all other costs, expenses and

            obligations paid or incurred in connection with investigating,

            defending, being a witness in or participating in (including on

            appeal), or preparing to defend, be a witness in or participate in,

            any Claim relating to any Indemnifiable Event.

 

      (d)   Indemnifiable Event: any event or occurrence related to the fact

            that Indemnitee is or was a director, officer, employee, agent or

            fiduciary of the Company, or is or was serving at the request of the

            Company as a director, officer, employee, trustee, agent or

            fiduciary of another corporation, partnership, joint venture,

            employee benefit plan, trust or other enterprise, or by reason of

            anything done or not done by Indemnitee in any such

 

 

                                       2

     

 

            capacity, including without limitation any action taken or omitted

            to be taken by Indemnitee in connection with or arising out of the

            consent solicitation of Jewelcor Management, Inc.

 

      (e)   Independent Legal Counsel: an attorney or firm of attorneys,

            selected in accordance with the provisions of Section 3, who shall

            not have otherwise performed services for the Company or Indemnitee

            within the last five years (other than with respect to matters

            concerning the rights of Indemnitee under this Agreement, or of

            other indemnitees under similar indemnity agreements).

 

      (f)   Reviewing Party: any appropriate person or body consisting of a

            member or members of the Company's Board of Directors or any other

            person or body appointed by the Board who is not a party to the

            particular Claim for which Indemnitee is seeking indemnification, or

            Independent Legal Counsel.

 

      (g)   Voting Securities: any securities of the Company which vote

            generally in the election of directors.

 

      2. Basic Indemnification Arrangement. (a) In the event Indemnitee was, is

or becomes a party to or witness or other participant in, or is threatened to be

made a party to or witness or other participant in, a Claim by reason of (or

arising in part out of) an Indemnifiable Event, the Company shall indemnify

Indemnitee to the fullest extent permitted by law as soon as practicable but in

any event no later than thirty days after written demand is presented to the

Company, against any and all Expenses, judgments, fines, penalties and amounts

paid in settlement (including all interest, assessments and other charges paid

or payable in connection with or in respect of such Expenses, judgments, fines,

penalties or amounts paid in settlement) of such Claim. If so requested by

Indemnitee, the Company shall advance (within two business days of such request)

any and all Expenses to Indemnitee (an "Expense Advance"). Notwithstanding

anything in this Agreement to the contrary, Indemnitee shall not be entitled to

indemnification pursuant to this Agreement in connection with any Claim

initiated by Indemnitee or anyone acting in concert with the Indemnitee (other

than a Claim seeking to enforce Indemnitee's rights under this Agreement) unless

the Board of Directors has authorized or consented to the initiation of such

Claim.

 

            (b) Notwithstanding the foregoing, (i) the obligations of the

Company under Section 2(a) shall be subject to the condition that the Reviewing

Party shall not have determined (in a written opinion, in any case in which the

Independent Legal Counsel referred to in Section 3 hereof is involved) that

Indemnitee would not be

 

 

                                       3

     

 

permitted to be indemnified under applicable law, and (ii) the obligation of the

Company to make an Expense Advance pursuant to Section 2(a) shall be subject to

the condition that, if, when and to the extent that the Reviewing Party

determines that Indemnitee would not be permitted to be so indemnified under

applicable law, the Company shall be entitled to be reimbursed by Indemnitee

(who hereby agrees to reimburse the Company) for all such amounts theretofore

paid; provided, however, that if Indemnitee has commenced or thereafter

commences legal proceedings in a court of competent jurisdiction to secure a

determination that Indemnitee should be indemnified under applicable law, any

determination made by the Reviewing Party that Indemnitee would not be permitted

to be indemnified under applicable law shall not be binding and Indemnitee shall

not be required to reimburse the Company for any Expense Advance until a final

judicial determination is made with respect thereto (as to which all rights of

appeal therefrom have been exhausted or lapsed). If there has not been a Change

in Control, the Reviewing Party shall be selected by the Board of Directors, and

if there has been such a Change in Control (other than a Change in Control which

has been approved by a majority of the Company's Board of Directors who were

directors immediately prior to such Change in Control), the Reviewing Party

shall be the Independent Legal Counsel referred to in Section 3 hereof. If there

has been no determination by the Reviewing Party or if the Reviewing Party

determines that Indemnitee substantively would not be permitted to be

indemnified in whole or in part under applicable law, Indemnitee shall have the

right to commence litigation in any court in the States of Massachusetts or

Delaware having subject matter jurisdiction thereof and in which venue is proper

seeking an initial determination by the court or challenging any such

determination by the Reviewing Party or any aspect thereof, including the legal

or factual bases therefor, and the Company hereby consents to service of process

and to appear in any such proceeding. Any determination by the Reviewing Party

otherwise shall be conclusive and binding on the Company and Indemnitee.

 

      3. Change in Control. The Company agrees that if there is a Change in

Control of the Company (other than a Change in Control which has been approved

by a majority of the Company's Board of Directors who were directors immediately

prior to such Change in Control) then with respect to all matters thereafter

arising concerning the rights of Indemnitee to indemnity payments and Expense

Advances under this Agreement or any other agreement or Company By-law now or

hereafter in effect relating to Claims for Indemnifiable Events, the Company

shall seek legal advice only from Independent Legal Counsel selected by

Indemnitee and approved by the Company (which approval shall not be unreasonably

withheld). Such counsel, among other things, shall render its written opinion to

the Company and Indemnitee as to whether and to what extent the Indemnitee would

be permitted to be indemnified under applicable law. The Company agrees to pay

the reasonable fees of the Independent Legal Counsel referred to above and to

indemnify fully such counsel against any and all expenses (including attorneys'

fees), claims, liabilities and damages arising out of or relating to this

Agreement or its engagement pursuant hereto.

 

      4. Indemnification for Additional Expenses. The Company shall indemnify

Indemnitee against any and all expenses (including attorneys' fees) and, if

requested by Indemnitee, shall (within two business days of such request)

advance such expenses to Indemnitee, which are incurred by Indemnitee in

connection with any action brought by Indemnitee for (i) indemnification or

advance payment of Expenses by the Company under

 

 

                                       4

     

 

this Agreement or any other agreement or Company By-law now or hereafter in

effect relating to Claims for Indemnifiable Events and/or (ii) recovery under

any directors' and officers' liability insurance policies maintained by the

Company, regardless of whether Indemnitee ultimately is determined to be

entitled to such indemnification, advance expense payment or insurance recovery,

as the case may be.

 

      5. Partial Indemnity, Etc. If Indemnitee is entitled under any provision

of this Agreement to indemnification by the Company for some or a portion of the

Expenses, judgments, fines, penalties and amounts paid in settlement of a Claim

but not, however, for the total amount thereof, the Company shall nevertheless

indemnify Indemnitee for the portion thereof to which Indemnitee is entitled.

Moreover, notwithstanding any other provision of this Agreement, to the extent

that Indemnitee has been successful on the merits or otherwise in defense of any

or all Claims relating in whole or in part to an Indemnifiable Event or in

defense of any issue or matter therein, including dismissal without prejudice,

Indemnitee shall be indemnified against all Expenses incurred in connection

therewith.

 

      6. Burden of Proof. In connection with any determination by the Reviewing

Party or otherwise as to whether Indemnitee is entitled to be indemnified

hereunder the burden of proof shall be on the Company to establish that

Indemnitee is not so entitled.

 

      7. No Presumptions. For purposes of this Agreement, the termination of any

claim, action, suit or proceeding, by judgment, order, settlement (whether with

or without court approval) or conviction, or upon a plea of nolo contendere, or

its equivalent, shall not create a presumption that Indemnitee did not meet any

particular standard of conduct or have any particular belief or that a court has

determined that indemnification is not permitted by applicable law. In addition,

neither the failure of the Reviewing Party to have made a determination as to

whether Indemnitee has met any particular standard of conduct or had any

particular belief, nor an actual determination by the Reviewing Party that

Indemnitee has not met such standard of conduct or did not have such belief,

prior to the commencement of legal proceedings by Indemnitee to secure a

judicial determination that Indemnitee should be indemnified under applicable

law shall be a defense to Indemnitee's claim or create a presumption that

Indemnitee has not met any particular standard of conduct or did not have any

particular belief.

 

      8. Nonexclusivity, Etc. The rights of the Indemnitee hereunder shall be in

addition to any other rights Indemnitee may have under the Company's By-laws or

the Delaware General Corporation Law or otherwise. To the extent that a change

in the Delaware General Corporation Law (whether by statute or judicial

decision) permits greater indemnification by agreement than would be afforded

currently under the Company's By-laws and this Agreement, it is the intent of

the parties hereto that Indemnitee shall enjoy by this Agreement the greater

benefits so afforded by such change.

 

 

                                       5

     

 

      9. Liability Insurance. To the extent the Company maintains an insurance

policy or policies providing directors' and officers' liability insurance,

Indemnitee shall be covered by such policy or policies, in accordance with its

or their terms, to the maximum extent of the coverage available for any Company

director or officer.

 

      10. Period of Limitations. No legal action shall be brought and no cause

of action shall be asserted by or in the right of the Company against

Indemnitee, Indemnitee's spouse, heirs, executors or personal or legal

representatives after the expiration of two years from the date of accrual of

such cause of action, and any claim or cause of action of the Company shall be

extinguished and deemed released unless asserted by the timely filing of a legal

action within such two-year period; provided, however, that if any shorter

period of limitations is otherwise applicable to any such cause of action such

shorter period shall govern.

 

      11. Amendments, Etc. No supplement, modification or amendment of this

Agreement shall be binding unless executed in writing by both of the parties

hereto. No waiver of any of the provisions of this Agreement shall be deemed or

shall constitute a waiver of any other provisions hereof (whether or not

similar) nor shall such waiver constitute a continuing waiver.

 

      12. Subrogation. In the event of payment under this Agreement, the Company

shall be subrogated to the extent of such payment to all of the rights of

recovery of Indemnitee, who shall execute all papers required and shall do

everything that may be necessary to secure such rights, including the execution

of such documents necessary to enable the Company effectively to bring suit to

enforce such rights.

 

      13. No Duplication of Payments. The Company shall not be liable under this

Agreement to make any payment in connection with any Claim made against

Indemnitee to the extent Indemnitee has otherwise actually received payment

(under any insurance policy, By-law or otherwise) of the amounts otherwise

indemnifiable hereunder.

 

      14. Binding Effect, Etc. This Agreement shall be binding upon and inure to

the benefit of and be enforceable by the parties hereto and their respective

successors, assigns, including any direct or indirect successor by purchase,

merger, consolidation or otherwise to all or substantially all of the business

and/or assets of the Company, spouses, heirs, executors and personal and legal

representatives. This Agreement shall continue in effect regardless of whether

Indemnitee continues to serve as an officer or director of the Company or of any

other enterprise at the Company's request.

 

      15. Severability. The provisions of this Agreement shall be severable in

the event that any of the provisions hereof (including any provision within a

single section, paragraph or sentence) are held by a court of competent

jurisdiction to be invalid, void or otherwise unenforceable in any respect, and

the validity and enforceability of any such

 

 

                                       6

     

 

provision in every other respect and of the remaining provisions hereof shall

not be in any way impaired and shall remain enforceable to the fullest extent

permitted by law.

 

      16. Governing Law. This Agreement shall be governed by and construed and

enforced in accordance with the laws of the State of Delaware applicable to

contracts made and to be performed in such state without giving effect to the

principles of conflicts of laws.

 

            IN WITNESS WHEREOF, the parties hereto have executed this Agreement

this 30th day of December, 1998.

 

 

                                    DESIGNS, INC.

 

 

                                    By  /s/ SCOTT N. SEMEL, AS

                                       -------------------

                                         EXECUTIVE VICE PRESIDENT,

                                         GENERAL COUNSEL &

                                         SECRETARY

 

 

                                    /s/ PETER L. THIGPEN

                                    ----------------------

                                    Peter L. Thigpen

 

 

                                       7

 

      

          

         

      EX-10.33

          7

             INDEMNIFICATION AGREEMENT

     

 

                            INDEMNIFICATION AGREEMENT

 

            AGREEMENT, effective as of December 10,1998, between Designs, Inc.,

a Delaware corporation (the "Company"), and Melvin Shapiro (the "Indemnitee").

 

            WHEREAS, it is essential to the Company to retain and attract as

directors and officers the most capable persons available;

 

            WHEREAS, Indemnitee is a director or officer of the Company;

 

            WHEREAS, both the Company and Indemnitee recognize the increased

risk of litigation and other claims being asserted against directors and

officers of public companies in today's environment;

 

            WHEREAS, the By-laws of the Company permit the Company to indemnify

and advance expenses to its directors and officers to the full extent permitted

by law and the Indemnitee has been serving and continues to serve as a director

or officer of the Company in part in reliance on such By-laws;

 

            WHEREAS, in recognition of Indemnitee's need for substantial

protection against personal liability in order to enhance Indemnitee's continued

service to the Company in an effective manner, and Indemnitee's reliance on the

aforesaid By-laws, and in part to provide Indemnitee with specific contractual

assurance that the protection permitted by such By-laws will be available to

Indemnitee (regardless of, among other things, any amendment to or revocation of

such By-laws or any change in the composition of the Company's Board of

Directors or acquisition transaction relating to the Company), the Company

wishes to provide in this Agreement for the indemnification of and the advancing

of expenses to Indemnitee to the fullest extent (whether partial or complete)

permitted by law and as set forth in this Agreement, and, to the extent

insurance is maintained, for the continued coverage of Indemnitee under the

Company's directors' and officers' liability insurance policies;

 

            NOW, THEREFORE, in consideration of the premises and of Indemnitee

continuing to serve the Company directly or, at its request, another enterprise,

and intending to be legally bound hereby, the parties hereto agree as follows:

 

      1. Certain Definitions:

 

      (a)   Change in Control: shall be deemed to have occurred if (i) any

            "person" (as such term is used in Sections 13(d) and 14(d) of the

            Securities Exchange Act of 1934, as amended), other than a trustee

            or other fiduciary holding securities under an employee benefit plan

            of the Company or a corporation

 

 

                                       1

     

 

            owned directly or indirectly by the stockholders of the Company in

            substantially the same proportions as their ownership of stock of

            the Company, is or becomes the "beneficial owner" (as defined in

            Rule 13d-3 under said Act), directly or indirectly, of securities of

            the Company representing 15% or more of the total voting power

            represented by the Company's then outstanding Voting Securities, or

            (ii) during any period of two consecutive years, individuals who at

            the beginning of such period constitute the Board of Directors of

            the Company and any new director whose election by the Board of

            Directors or nomination for election by the Company's stockholders

            was approved by a vote of at least two-thirds (2/3) of the directors

            then still in office who either were directors at the beginning of

            the period or whose election or nomination for election was

            previously so approved, cease for any reason to constitute a

            majority thereof, or (iii) the stockholders of the Company approve a

            merger or consolidation of the Company with any other corporation,

            other than a merger or consolidation which would result in the

            Voting Securities of the Company outstanding immediately prior

            thereto continuing to represent (either by remaining outstanding or

            by being converted into Voting Securities of the surviving entity)

            at least 80% of the total voting power represented by the Voting

            Securities of the Company or such surviving entity outstanding

            immediately after such merger or consolidation, or the stockholders

            of the Company approve a plan of complete liquidation of the Company

            or an agreement for the sale or disposition by the Company of (in

            one transaction or a series of transactions) all or substantially

            all the Company's assets.

 

      (b)   Claim: any threatened, pending or completed action, suit or

            proceeding, or any inquiry or investigation that Indemnitee in good

            faith believes might lead to the institution of any such action,

            suit or proceeding, whether instituted by the Company or any other

            party and, whether civil, criminal, administrative, investigative or

            other.

 

      (c)   Expenses: include attorneys' fees and all other costs, expenses and

            obligations paid or incurred in connection with investigating,

            defending, being a witness in or participating in (including on

            appeal), or preparing to defend, be a witness in or participate in,

            any Claim relating to any Indemnifiable Event.

 

      (d)   Indemnifiable Event: any event or occurrence related to the fact

            that Indemnitee is or was a director, officer, employee, agent or

            fiduciary of the Company, or is or was serving at the request of the

            Company as a director, officer, employee, trustee, agent or

            fiduciary of another corporation, partnership, joint venture,

            employee benefit plan, trust or other enterprise, or by reason of

            anything done or not done by Indemnitee in any such

 

 

                                       2

     

 

            capacity, including without limitation any action taken or omitted

            to be taken by Indemnitee in connection with or arising out of the

            consent solicitation of Jewelcor Management, Inc.

 

      (e)   Independent Legal Counsel: an attorney or firm of attorneys,

            selected in accordance with the provisions of Section 3, who shall

            not have otherwise performed services for the Company or Indemnitee

            within the last five years (other than with respect to matters

            concerning the rights of Indemnitee under this Agreement, or of

            other indemnitees under similar indemnity agreements).

 

      (f)   Reviewing Party: any appropriate person or body consisting of a

            member or members of the Company's Board of Directors or any other

            person or body appointed by the Board who is not a party to the

            particular Claim for which Indemnitee is seeking indemnification, or

            Independent Legal Counsel.

 

      (g)   Voting Securities: any securities of the Company which vote

            generally in the election of directors.

 

      2. Basic Indemnification Arrangement. (a) In the event Indemnitee was, is

or becomes a party to or witness or other participant in, or is threatened to be

made a party to or witness or other participant in, a Claim by reason of (or

arising in part out of) an Indemnifiable Event, the Company shall indemnify

Indemnitee to the fullest extent permitted by law as soon as practicable but in

any event no later than thirty days after written demand is presented to the

Company, against any and all Expenses, judgments, fines, penalties and amounts

paid in settlement (including all interest, assessments and other charges paid

or payable in connection with or in respect of such Expenses, judgments, fines,

penalties or amounts paid in settlement) of such Claim. If so requested by

Indemnitee, the Company shall advance (within two business days of such request)

any and all Expenses to Indemnitee (an "Expense Advance"). Notwithstanding

anything in this Agreement to the contrary, Indemnitee shall not be entitled to

indemnification pursuant to this Agreement in connection with any Claim

initiated by Indemnitee or anyone acting in concert with the Indemnitee (other

than a Claim seeking to enforce Indemnitee's rights under this Agreement) unless

the Board of Directors has authorized or consented to the initiation of such

Claim.

 

            (b) Notwithstanding the foregoing, (i) the obligations of the

Company under Section 2(a) shall be subject to the condition that the Reviewing

Party shall not have determined (in a written opinion, in any case in which the

Independent Legal Counsel referred to in Section 3 hereof is involved) that

Indemnitee would not be permitted to be indemnified under applicable law, and

(ii) the obligation of the Company to make an Expense Advance pursuant to

Section 2(a) shall be subject to the condition that, if, when and to the extent

that the Reviewing Party determines that Indemnitee would not be

 

 

                                       3

     

 

permitted to be so indemnified under applicable law, the Company shall be

entitled to be reimbursed by Indemnitee (who hereby agrees to reimburse the

Company) for all such amounts theretofore paid; provided, however, that if

Indemnitee has commenced or thereafter commences legal proceedings in a court of

competent jurisdiction to secure a determination that Indemnitee should be

indemnified under applicable law, any determination made by the Reviewing Party

that Indemnitee would not be permitted to be indemnified under applicable law

shall not be binding and Indemnitee shall not be required to reimburse the

Company for any Expense Advance until a final judicial determination is made

with respect thereto (as to which all rights of appeal therefrom have been

exhausted or lapsed). If there has not been a Change in Control, the Reviewing

Party shall be selected by the Board of Directors, and if there has been such a

Change in Control (other than a Change in Control which has been approved by a

majority of the Company's Board of Directors who were directors immediately

prior to such Change in Control), the Reviewing Party shall be the Independent

Legal Counsel referred to in Section 3 hereof. If there has been no

determination by the Reviewing Party or if the Reviewing Party determines that

Indemnitee substantively would not be permitted to be indemnified in whole or in

part under applicable law, Indemnitee shall have the right to commence

litigation in any court in the States of Massachusetts or Delaware having

subject matter jurisdiction thereof and in which venue is proper seeking an

initial determination by the court or challenging any such determination by the

Reviewing Party or any aspect thereof, including the legal or factual bases

therefor, and the Company hereby consents to service of process and to appear in

any such proceeding. Any determination by the Reviewing Party otherwise shall be

conclusive and binding on the Company and Indemnitee.

 

      3. Change in Control. The Company agrees that if there is a Change in

Control of the Company (other than a Change in Control which has been approved

by a majority of the Company's Board of Directors who were directors immediately

prior to such Change in Control) then with respect to all matters thereafter

arising concerning the rights of Indemnitee to indemnity payments and Expense

Advances under this Agreement or any other agreement or Company By-law now or

hereafter in effect relating to Claims for Indemnifiable Events, the Company

shall seek legal advice only from Independent Legal Counsel selected by

Indemnitee and approved by the Company (which approval shall not be unreasonably

withheld). Such counsel, among other things, shall render its written opinion to

the Company and Indemnitee as to whether and to what extent the Indemnitee would

be permitted to be indemnified under applicable law. The Company agrees to pay

the reasonable fees of the Independent Legal Counsel referred to above and to

indemnify fully such counsel against any and all expenses (including attorneys'

fees), claims, liabilities and damages arising out of or relating to this

Agreement or its engagement pursuant hereto.

 

      4. Indemnification for Additional Expenses. The Company shall indemnify

Indemnitee against any and all expenses (including attorneys' fees) and, if

requested by Indemnitee, shall (within two business days of such request)

advance such expenses to Indemnitee, which are incurred by Indemnitee in

connection with any action brought by Indemnitee for (i) indemnification or

advance payment of Expenses by the Company under

 

 

                                       4

     

 

this Agreement or any other agreement or Company By-law now or hereafter in

effect relating to Claims for Indemnifiable Events and/or (ii) recovery under

any directors' and officers' liability insurance policies maintained by the

Company, regardless of whether Indemnitee ultimately is determined to be

entitled to such indemnification, advance expense payment or insurance recovery,

as the case may be.

 

      5. Partial Indemnity, Etc. If Indemnitee is entitled under any provision

of this Agreement to indemnification by the Company for some or a portion of the

Expenses, judgments, fines, penalties and amounts paid in settlement of a Claim

but not, however, for the total amount thereof, the Company shall nevertheless

indemnify Indemnitee for the portion thereof to which Indemnitee is entitled.

Moreover, notwithstanding any other provision of this Agreement, to the extent

that Indemnitee has been successful on the merits or otherwise in defense of any

or all Claims relating in whole or in part to an Indemnifiable Event or in

defense of any issue or matter therein, including dismissal without prejudice,

Indemnitee shall be indemnified against all Expenses incurred in connection

therewith.

 

      6. Burden of Proof. In connection with any determination by the Reviewing

Party or otherwise as to whether Indemnitee is entitled to be indemnified

hereunder the burden of proof shall be on the Company to establish that

Indemnitee is not so entitled.

 

      7. No Presumptions. For purposes of this Agreement, the termination of any

claim, action, suit or proceeding, by judgment, order, settlement (whether with

or without court approval) or conviction, or upon a plea of nolo contendere, or

its equivalent, shall not create a presumption that Indemnitee did not meet any

particular standard of conduct or have any particular belief or that a court has

determined that indemnification is not permitted by applicable law. In addition,

neither the failure of the Reviewing Party to have made a determination as to

whether Indemnitee has met any particular standard of conduct or had any

particular belief, nor an actual determination by the Reviewing Party that

Indemnitee has not met such standard of conduct or did not have such belief,

prior to the commencement of legal proceedings by Indemnitee to secure a

judicial determination that Indemnitee should be indemnified under applicable

law shall be a defense to Indemnitee's claim or create a presumption that

Indemnitee has not met any particular standard of conduct or did not have any

particular belief.

 

      8. Nonexclusivity, Etc. The rights of the Indemnitee hereunder shall be in

addition to any other rights Indemnitee may have under the Company's By-laws or

the Delaware General Corporation Law or otherwise. To the extent that a change

in the Delaware General Corporation Law (whether by statute or judicial

decision) permits greater indemnification by agreement than would be afforded

currently under the Company's By-laws and this Agreement, it is the intent of

the parties hereto that Indemnitee shall enjoy by this Agreement the greater

benefits so afforded by such change.

 

 

                                       5

     

 

      9. Liability Insurance. To the extent the Company maintains an insurance

policy or policies providing directors' and officers' liability insurance,

Indemnitee shall be covered by such policy or policies, in accordance with its

or their terms, to the maximum extent of the coverage available for any Company

director or officer.

 

      10. Period of Limitations. No legal action shall be brought and no cause

of action shall be asserted by or in the right of the Company against

Indemnitee, Indemnitee's spouse, heirs, executors or personal or legal

representatives after the expiration of two years from the date of accrual of

such cause of action, and any claim or cause of action of the Company shall be

extinguished and deemed released unless asserted by the timely filing of a legal

action within such two-year period; provided, however, that if any shorter

period of limitations is otherwise applicable to any such cause of action such

shorter period shall govern.

 

      11. Amendments, Etc. No supplement, modification or amendment of this

Agreement shall be binding unless executed in writing by both of the parties

hereto. No waiver of any of the provisions of this Agreement shall be deemed or

shall constitute a waiver of any other provisions hereof (whether or not

similar) nor shall such waiver constitute a continuing waiver.

 

      12. Subrogation. In the event of payment under this Agreement, the Company

shall be subrogated to the extent of such payment to all of the rights of

recovery of Indemnitee, who shall execute all papers required and shall do

everything that may be necessary to secure such rights, including the execution

of such documents necessary to enable the Company effectively to bring suit to

enforce such rights.

 

      13. No Duplication of Payments. The Company shall not be liable under this

Agreement to make any payment in connection with any Claim made against

Indemnitee to the extent Indemnitee has otherwise actually received payment

(under any insurance policy, By-law or otherwise) of the amounts otherwise

indemnifiable hereunder.

 

      14. Binding Effect, Etc. This Agreement shall be binding upon and inure to

the benefit of and be enforceable by the parties hereto and their respective

successors, assigns, including any direct or indirect successor by purchase,

merger, consolidation or otherwise to all or substantially all of the business

and/or assets of the Company, spouses, heirs, executors and personal and legal

representatives. This Agreement shall continue in effect regardless of whether

Indemnitee continues to serve as an officer or director of the Company or of any

other enterprise at the Company's request.

 

      15. Severability. The provisions of this Agreement shall be severable in

the event that any of the provisions hereof (including any provision within a

single section, paragraph or sentence) are held by a court of competent

jurisdiction to be invalid, void or otherwise unenforceable in any respect, and

the validity and enforceability of any such

 

 

                                       6

     

 

provision in every other respect and of the remaining provisions hereof shall

not be in any way impaired and shall remain enforceable to the fullest extent

permitted by law.

 

      16. Governing Law. This Agreement shall be governed by and construed and

enforced in accordance with the laws of the State of Delaware applicable to

contracts made and to be performed in such state without giving effect to the

principles of conflicts of laws.

 

            IN WITNESS WHEREOF, the parties hereto have executed this Agreement

this 29th day of December, 1998.

 

 

                                    DESIGNS, INC.

 

 

 

                                    By  /s/ SCOTT N. SEMEL, AS

                                       -------------------

                                        EXECUTIVE VICE PRESIDENT,

                                        GENERAL COUNSEL &

                                        SECRETARY

 

 

                                    /s/ MELVIN SHAPIRO

                                    --------------------

                                    Melvin Shapiro

 

 

                                       7

 

      

          

         

      EX-10.34

          8

             INDEMNIFICATION AGREEMENT

     

 

                            INDEMNIFICATION AGREEMENT

 

            AGREEMENT, effective as of December 10,1998, between Designs, Inc.,

a Delaware corporation (the "Company"), and Joel H. Reichman (the "Indemnitee").

 

            WHEREAS, it is essential to the Company to retain and attract as

directors and officers the most capable persons available;

 

            WHEREAS, Indemnitee is a director or officer of the Company;

 

            WHEREAS, both the Company and Indemnitee recognize the increased

risk of litigation and other claims being asserted against directors and

officers of public companies in today's environment;

 

            WHEREAS, the By-laws of the Company permit the Company to indemnify

and advance expenses to its directors and officers to the full extent permitted

by law and the Indemnitee has been serving and continues to serve as a director

or officer of the Company in part in reliance on such By-laws;

 

            WHEREAS, in recognition of Indemnitee's need for substantial

protection against personal liability in order to enhance Indemnitee's continued

service to the Company in an effective manner, and Indemnitee's reliance on the

aforesaid By-laws, and in part to provide Indemnitee with specific contractual

assurance that the protection permitted by such By-laws will be available to

Indemnitee (regardless of, among other things, any amendment to or revocation of

such By-laws or any change in the composition of the Company's Board of

Directors or acquisition transaction relating to the Company), the Company

wishes to provide in this Agreement for the indemnification of and the advancing

of expenses to Indemnitee to the fullest extent (whether partial or complete)

permitted by law and as set forth in this Agreement, and, to the extent

insurance is maintained, for the continued coverage of Indemnitee under the

Company's directors' and officers' liability insurance policies;

 

            NOW, THEREFORE, in consideration of the premises and of Indemnitee

continuing to serve the Company directly or, at its request, another enterprise,

and intending to be legally bound hereby, the parties hereto agree as follows:

 

      1. Certain Definitions:

 

      (a)   Change in Control: shall be deemed to have occurred if (i) any

            "person" (as such term is used in Sections 13(d) and 14(d) of the

            Securities Exchange Act of 1934, as amended), other than a trustee

            or other fiduciary holding securities under an employee benefit plan

            of the Company or a corporation

 

 

                                       1

     

 

            owned directly or indirectly by the stockholders of the Company in

            substantially the same proportions as their ownership of stock of

            the Company, is or becomes the "beneficial owner" (as defined in

            Rule 13d-3 under said Act), directly or indirectly, of securities of

            the Company representing 15% or more of the total voting power

            represented by the Company's then outstanding Voting Securities, or

            (ii) during any period of two consecutive years, individuals who at

            the beginning of such period constitute the Board of Directors of

            the Company and any new director whose election by the Board of

            Directors or nomination for election by the Company's stockholders

            was approved by a vote of at least two-thirds (2/3) of the directors

            then still in office who either were directors at the beginning of

            the period or whose election or nomination for election was

            previously so approved, cease for any reason to constitute a

            majority thereof, or (iii) the stockholders of the Company approve a

            merger or consolidation of the Company with any other corporation,

            other than a merger or consolidation which would result in the

            Voting Securities of the Company outstanding immediately prior

            thereto continuing to represent (either by remaining outstanding or

            by being converted into Voting Securities of the surviving entity)

            at least 80% of the total voting power represented by the Voting

            Securities of the Company or such surviving entity outstanding

            immediately after such merger or consolidation, or the stockholders

            of the Company approve a plan of complete liquidation of the Company

            or an agreement for the sale or disposition by the Company of (in

            one transaction or a series of transactions) all or substantially

            all the Company's assets.

 

      (b)   Claim: any threatened, pending or completed action, suit or

            proceeding, or any inquiry or investigation that Indemnitee in good

            faith believes might lead to the institution of any such action,

            suit or proceeding, whether instituted by the Company or any other

            party and, whether civil, criminal, administrative, investigative or

            other.

 

      (c)   Expenses: include attorneys' fees and all other costs, expenses and

            obligations paid or incurred in connection with investigating,

            defending, being a witness in or participating in (including on

            appeal), or preparing to defend, be a witness in or participate in,

            any Claim relating to any Indemnifiable Event.

 

      (d)   Indemnifiable Event: any event or occurrence related to the fact

            that Indemnitee is or was a director, officer, employee, agent or

            fiduciary of the Company, or is or was serving at the request of the

            Company as a director, officer, employee, trustee, agent or

            fiduciary of another corporation, partnership, joint venture,

            employee benefit plan, trust or other enterprise, or by reason of

            anything done or not done by Indemnitee in any such

 

 

                                       2

     

 

            capacity, including without limitation any action taken or omitted

            to be taken by Indemnitee in connection with or arising out of the

            consent solicitation of Jewelcor Management, Inc.

 

      (e)   Independent Legal Counsel: an attorney or firm of attorneys,

            selected in accordance with the provisions of Section 3, who shall

            not have otherwise performed services for the Company or Indemnitee

            within the last five years (other than with respect to matters

            concerning the rights of Indemnitee under this Agreement, or of

            other indemnitees under similar indemnity agreements).

 

      (f)   Reviewing Party: any appropriate person or body consisting of a

            member or members of the Company's Board of Directors or any other

            person or body appointed by the Board who is not a party to the

            particular Claim for which Indemnitee is seeking indemnification, or

            Independent Legal Counsel.

 

      (g)   Voting Securities: any securities of the Company which vote

            generally in the election of directors.

 

      2. Basic Indemnification Arrangement. (a) In the event Indemnitee was, is

or becomes a party to or witness or other participant in, or is threatened to be

made a party to or witness or other participant in, a Claim by reason of (or

arising in part out of) an Indemnifiable Event, the Company shall indemnify

Indemnitee to the fullest extent permitted by law as soon as practicable but in

any event no later than thirty days after written demand is presented to the

Company, against any and all Expenses, judgments, fines, penalties and amounts

paid in settlement (including all interest, assessments and other charges paid

or payable in connection with or in respect of such Expenses, judgments, fines,

penalties or amounts paid in settlement) of such Claim. If so requested by

Indemnitee, the Company shall advance (within two business days of such request)

any and all Expenses to Indemnitee (an "Expense Advance"). Notwithstanding

anything in this Agreement to the contrary, Indemnitee shall not be entitled to

indemnification pursuant to this Agreement in connection with any Claim

initiated by Indemnitee or anyone acting in concert with the Indemnitee (other

than a Claim seeking to enforce Indemnitee's rights under this Agreement) unless

the Board of Directors has authorized or consented to the initiation of such

Claim.

 

            (b) Notwithstanding the foregoing, (i) the obligations of the

Company under Section 2(a) shall be subject to the condition that the Reviewing

Party shall not have determined (in a written opinion, in any case in which the

Independent Legal Counsel referred to in Section 3 hereof is involved) that

Indemnitee would not be permitted to be indemnified under applicable law, and

(ii) the obligation of the Company to make an Expense Advance pursuant to

Section 2(a) shall be subject to the condition that, if, when and to the extent

that the Reviewing Party determines that Indemnitee would not be

 

 

                                       3

     

 

permitted to be so indemnified under applicable law, the Company shall be

entitled to be reimbursed by Indemnitee (who hereby agrees to reimburse the

Company) for all such amounts theretofore paid; provided, however, that if

Indemnitee has commenced or thereafter commences legal proceedings in a court of

competent jurisdiction to secure a determination that Indemnitee should be

indemnified under applicable law, any determination made by the Reviewing Party

that Indemnitee would not be permitted to be indemnified under applicable law

shall not be binding and Indemnitee shall not be required to reimburse the

Company for any Expense Advance until a final judicial determination is made

with respect thereto (as to which all rights of appeal therefrom have been

exhausted or lapsed). If there has not been a Change in Control, the Reviewing

Party shall be selected by the Board of Directors, and if there has been such a

Change in Control (other than a Change in Control which has been approved by a

majority of the Company's Board of Directors who were directors immediately

prior to such Change in Control), the Reviewing Party shall be the Independent

Legal Counsel referred to in Section 3 hereof. If there has been no

determination by the Reviewing Party or if the Reviewing Party determines that

Indemnitee substantively would not be permitted to be indemnified in whole or in

part under applicable law, Indemnitee shall have the right to commence

litigation in any court in the States of Massachusetts or Delaware having

subject matter jurisdiction thereof and in which venue is proper seeking an

initial determination by the court or challenging any such determination by the

Reviewing Party or any aspect thereof, including the legal or factual bases

therefor, and the Company hereby consents to service of process and to appear in

any such proceeding. Any determination by the Reviewing Party otherwise shall be

conclusive and binding on the Company and Indemnitee.

 

      3. Change in Control. The Company agrees that if there is a Change in

Control of the Company (other than a Change in Control which has been approved

by a majority of the Company's Board of Directors who were directors immediately

prior to such Change in Control) then with respect to all matters thereafter

arising concerning the rights of Indemnitee to indemnity payments and Expense

Advances under this Agreement or any other agreement or Company By-law now or

hereafter in effect relating to Claims for Indemnifiable Events, the Company

shall seek legal advice only from Independent Legal Counsel selected by

Indemnitee and approved by the Company (which approval shall not be unreasonably

withheld). Such counsel, among other things, shall render its written opinion to

the Company and Indemnitee as to whether and to what extent the Indemnitee would

be permitted to be indemnified under applicable law. The Company agrees to pay

the reasonable fees of the Independent Legal Counsel referred to above and to

indemnify fully such counsel against any and all expenses (including attorneys'

fees), claims, liabilities and damages arising out of or relating to this

Agreement or its engagement pursuant hereto.

 

      4. Indemnification for Additional Expenses. The Company shall indemnify

Indemnitee against any and all expenses (including attorneys' fees) and, if

requested by Indemnitee, shall (within two business days of such request)

advance such expenses to Indemnitee, which are incurred by Indemnitee in

connection with any action brought by Indemnitee for (i) indemnification or

advance payment of Expenses by the Company under

 

 

                                       4

     

 

this Agreement or any other agreement or Company By-law now or hereafter in

effect relating to Claims for Indemnifiable Events and/or (ii) recovery under

any directors' and officers' liability insurance policies maintained by the

Company, regardless of whether Indemnitee ultimately is determined to be

entitled to such indemnification, advance expense payment or insurance recovery,

as the case may be.

 

      5. Partial Indemnity, Etc. If Indemnitee is entitled under any provision

of this Agreement to indemnification by the Company for some or a portion of the

Expenses, judgments, fines, penalties and amounts paid in settlement of a Claim

but not, however, for the total amount thereof, the Company shall nevertheless

indemnify Indemnitee for the portion thereof to which Indemnitee is entitled.

Moreover, notwithstanding any other provision of this Agreement, to the extent

that Indemnitee has been successful on the merits or otherwise in defense of any

or all Claims relating in whole or in part to an Indemnifiable Event or in

defense of any issue or matter therein, including dismissal without prejudice,

Indemnitee shall be indemnified against all Expenses incurred in connection

therewith.

 

      6. Burden of Proof. In connection with any determination by the Reviewing

Party or otherwise as to whether Indemnitee is entitled to be indemnified

hereunder the burden of proof shall be on the Company to establish that

Indemnitee is not so entitled.

 

      7. No Presumptions. For purposes of this Agreement, the termination of any

claim, action, suit or proceeding, by judgment, order, settlement (whether with

or without court approval) or conviction, or upon a plea of nolo contendere, or

its equivalent, shall not create a presumption that Indemnitee did not meet any

particular standard of conduct or have any particular belief or that a court has

determined that indemnification is not permitted by applicable law. In addition,

neither the failure of the Reviewing Party to have made a determination as to

whether Indemnitee has met any particular standard of conduct or had any

particular belief, nor an actual determination by the Reviewing Party that

Indemnitee has not met such standard of conduct or did not have such belief,

prior to the commencement of legal proceedings by Indemnitee to secure a

judicial determination that Indemnitee should be indemnified under applicable

law shall be a defense to Indemnitee's claim or create a presumption that

Indemnitee has not met any particular standard of conduct or did not have any

particular belief.

 

      8. Nonexclusivity, Etc. The rights of the Indemnitee hereunder shall be in

addition to any other rights Indemnitee may have under the Company's By-laws or

the Delaware General Corporation Law or otherwise. To the extent that a change

in the Delaware General Corporation Law (whether by statute or judicial

decision) permits greater indemnification by agreement than would be afforded

currently under the Company's By-laws and this Agreement, it is the intent of

the parties hereto that Indemnitee shall enjoy by this Agreement the greater

benefits so afforded by such change.

 

 

                                       5

     

 

      9. Liability Insurance. To the extent the Company maintains an insurance

policy or policies providing directors' and officers' liability insurance,

Indemnitee shall be covered by such policy or policies, in accordance with its

or their terms, to the maximum extent of the coverage available for any Company

director or officer.

 

      10. Period of Limitations. No legal action shall be brought and no cause

of action shall be asserted by or in the right of the Company against

Indemnitee, Indemnitee's spouse, heirs, executors or personal or legal

representatives after the expiration of two years from the date of accrual of

such cause of action, and any claim or cause of action of the Company shall be

extinguished and deemed released unless asserted by the timely filing of a legal

action within such two-year period; provided, however, that if any shorter

period of limitations is otherwise applicable to any such cause of action such

shorter period shall govern.

 

      11. Amendments, Etc. No supplement, modification or amendment of this

Agreement shall be binding unless executed in writing by both of the parties

hereto. No waiver of any of the provisions of this Agreement shall be deemed or

shall constitute a waiver of any other provisions hereof (whether or not

similar) nor shall such waiver constitute a continuing waiver.

 

      12. Subrogation. In the event of payment under this Agreement, the Company

shall be subrogated to the extent of such payment to all of the rights of

recovery of Indemnitee, who shall execute all papers required and shall do

everything that may be necessary to secure such rights, including the execution

of such documents necessary to enable the Company effectively to bring suit to

enforce such rights.

 

      13. No Duplication of Payments. The Company shall not be liable under this

Agreement to make any payment in connection with any Claim made against

Indemnitee to the extent Indemnitee has otherwise actually received payment

(under any insurance policy, By-law or otherwise) of the amounts otherwise

indemnifiable hereunder.

 

      14. Binding Effect, Etc. This Agreement shall be binding upon and inure to

the benefit of and be enforceable by the parties hereto and their respective

successors, assigns, including any direct or indirect successor by purchase,

merger, consolidation or otherwise to all or substantially all of the business

and/or assets of the Company, spouses, heirs, executors and personal and legal

representatives. This Agreement shall continue in effect regardless of whether

Indemnitee continues to serve as an officer or director of the Company or of any

other enterprise at the Company's request.

 

      15. Severability. The provisions of this Agreement shall be severable in

the event that any of the provisions hereof (including any provision within a

single section, paragraph or sentence) are held by a court of competent

jurisdiction to be invalid, void or otherwise unenforceable in any respect, and

the validity and enforceability of any such

 

 

                                       6

     

 

provision in every other respect and of the remaining provisions hereof shall

not be in any way impaired and shall remain enforceable to the fullest extent

permitted by law.

 

      16. Governing Law. This Agreement shall be governed by and construed and

enforced in accordance with the laws of the State of Delaware applicable to

contracts made and to be performed in such state without giving effect to the

principles of conflicts of laws.

 

            IN WITNESS WHEREOF, the parties hereto have executed this Agreement

this 30th day of December, 1998.

 

 

 

                                    DESIGNS, INC.

 

 

                                    By  /s/ ANTHONY E. HUBBARD

                                       -----------------------

                                    Name:  Anthony E. Hubbard

                                    Title: Assistant Secretary

 

 

                                     /s/ JOEL H. REICHMAN

                                    -----------------------

                                         Joel H. Reichman

 

 

                                       7

 

      

          

         

      EX-10.35

          9

             INDEMNIFICATION AGREEMENT

     

 

                            INDEMNIFICATION AGREEMENT

 

            AGREEMENT, effective as of December 10,1998, between Designs, Inc.,

a Delaware corporation (the "Company"), and Scott N. Semel (the "Indemnitee").

 

            WHEREAS, it is essential to the Company to retain and attract as

directors and officers the most capable persons available;

 

            WHEREAS, Indemnitee is a director or officer of the Company;

 

            WHEREAS, both the Company and Indemnitee recognize the increased

risk of litigation and other claims being asserted against directors and

officers of public companies in today's environment;

 

            WHEREAS, the By-laws of the Company permit the Company to indemnify

and advance expenses to its directors and officers to the full extent permitted

by law and the Indemnitee has been serving and continues to serve as a director

or officer of the Company in part in reliance on such By-laws;

 

            WHEREAS, in recognition of Indemnitee's need for substantial

protection against personal liability in order to enhance Indemnitee's continued

service to the Company in an effective manner, and Indemnitee's reliance on the

aforesaid By-laws, and in part to provide Indemnitee with specific contractual

assurance that the protection permitted by such By-laws will be available to

Indemnitee (regardless of, among other things, any amendment to or revocation of

such By-laws or any change in the composition of the Company's Board of

Directors or acquisition transaction relating to the Company), the Company

wishes to provide in this Agreement for the indemnification of and the advancing

of expenses to Indemnitee to the fullest extent (whether partial or complete)

permitted by law and as set forth in this Agreement, and, to the extent

insurance is maintained, for the continued coverage of Indemnitee under the

Company's directors' and officers' liability insurance policies;

 

            NOW, THEREFORE, in consideration of the premises and of Indemnitee

continuing to serve the Company directly or, at its request, another enterprise,

and intending to be legally bound hereby, the parties hereto agree as follows:

 

      1. Certain Definitions:

 

      (a)   Change in Control: shall be deemed to have occurred if (i) any

            "person" (as such term is used in Sections 13(d) and 14(d) of the

            Securities Exchange Act of 1934, as amended), other than a trustee

            or other fiduciary holding securities under an employee benefit plan

            of the Company or a corporation

 

 

                                       1

     

 

            owned directly or indirectly by the stockholders of the Company in

            substantially the same proportions as their ownership of stock of

            the Company, is or becomes the "beneficial owner" (as defined in

            Rule 13d-3 under said Act), directly or indirectly, of securities of

            the Company representing 15% or more of the total voting power

            represented by the Company's then outstanding Voting Securities, or

            (ii) during any period of two consecutive years, individuals who at

            the beginning of such period constitute the Board of Directors of

            the Company and any new director whose election by the Board of

            Directors or nomination for election by the Company's stockholders

            was approved by a vote of at least two-thirds (2/3) of the directors

            then still in office who either were directors at the beginning of

            the period or whose election or nomination for election was

            previously so approved, cease for any reason to constitute a

            majority thereof, or (iii) the stockholders of the Company approve a

            merger or consolidation of the Company with any other corporation,

            other than a merger or consolidation which would result in the

            Voting Securities of the Company outstanding immediately prior

            thereto continuing to represent (either by remaining outstanding or

            by being converted into Voting Securities of the surviving entity)

            at least 80% of the total voting power represented by the Voting

            Securities of the Company or such surviving entity outstanding

            immediately after such merger or consolidation, or the stockholders

            of the Company approve a plan of complete liquidation of the Company

            or an agreement for the sale or disposition by the Company of (in

            one transaction or a series of transactions) all or substantially

            all the Company's assets.

 

      (b)   Claim: any threatened, pending or completed action, suit or

            proceeding, or any inquiry or investigation that Indemnitee in good

            faith believes might lead to the institution of any such action,

            suit or proceeding, whether instituted by the Company or any other

            party and, whether civil, criminal, administrative, investigative or

            other.

 

      (c)   Expenses: include attorneys' fees and all other costs, expenses and

            obligations paid or incurred in connection with investigating,

            defending, being a witness in or participating in (including on

            appeal), or preparing to defend, be a witness in or participate in,

            any Claim relating to any Indemnifiable Event.

 

      (d)   Indemnifiable Event: any event or occurrence related to the fact

            that Indemnitee is or was a director, officer, employee, agent or

            fiduciary of the Company, or is or was serving at the request of the

            Company as a director, officer, employee, trustee, agent or

            fiduciary of another corporation, partnership, joint venture,

            employee benefit plan, trust or other enterprise, or by reason of

            anything done or not done by Indemnitee in any such

 

 

                                       2

     

 

            capacity, including without limitation any action taken or omitted

            to be taken by Indemnitee in connection with or arising out of the

            consent solicitation of Jewelcor Management, Inc.

 

      (e)   Independent Legal Counsel: an attorney or firm of attorneys,

            selected in accordance with the provisions of Section 3, who shall

            not have otherwise performed services for the Company or Indemnitee

            within the last five years (other than with respect to matters

            concerning the rights of Indemnitee under this Agreement, or of

            other indemnitees under similar indemnity agreements).

 

      (f)   Reviewing Party: any appropriate person or body consisting of a

            member or members of the Company's Board of Directors or any other

            person or body appointed by the Board who is not a party to the

            particular Claim for which Indemnitee is seeking indemnification, or

            Independent Legal Counsel.

 

      (g)   Voting Securities: any securities of the Company which vote

            generally in the election of directors.

 

      2. Basic Indemnification Arrangement. (a) In the event Indemnitee was, is

or becomes a party to or witness or other participant in, or is threatened to be

made a party to or witness or other participant in, a Claim by reason of (or

arising in part out of) an Indemnifiable Event, the Company shall indemnify

Indemnitee to the fullest extent permitted by law as soon as practicable but in

any event no later than thirty days after written demand is presented to the

Company, against any and all Expenses, judgments, fines, penalties and amounts

paid in settlement (including all interest, assessments and other charges paid

or payable in connection with or in respect of such Expenses, judgments, fines,

penalties or amounts paid in settlement) of such Claim. If so requested by

Indemnitee, the Company shall advance (within two business days of such request)

any and all Expenses to Indemnitee (an "Expense Advance"). Notwithstanding

anything in this Agreement to the contrary, Indemnitee shall not be entitled to

indemnification pursuant to this Agreement in connection with any Claim

initiated by Indemnitee or anyone acting in concert with the Indemnitee (other

than a Claim seeking to enforce Indemnitee's rights under this Agreement) unless

the Board of Directors has authorized or consented to the initiation of such

Claim.

 

            (b) Notwithstanding the foregoing, (i) the obligations of the

Company under Section 2(a) shall be subject to the condition that the Reviewing

Party shall not have determined (in a written opinion, in any case in which the

Independent Legal Counsel referred to in Section 3 hereof is involved) that

Indemnitee would not be permitted to be indemnified under applicable law, and

(ii) the obligation of the Company to make an Expense Advance pursuant to

Section 2(a) shall be subject to the condition that, if, when and to the extent

that the Reviewing Party determines that Indemnitee would not be

 

 

                                       3

     

 

permitted to be so indemnified under applicable law, the Company shall be

entitled to be reimbursed by Indemnitee (who hereby agrees to reimburse the

Company) for all such amounts theretofore paid; provided, however, that if

Indemnitee has commenced or thereafter commences legal proceedings in a court of

competent jurisdiction to secure a determination that Indemnitee should be

indemnified under applicable law, any determination made by the Reviewing Party

that Indemnitee would not be permitted to be indemnified under applicable law

shall not be binding and Indemnitee shall not be required to reimburse the

Company for any Expense Advance until a final judicial determination is made

with respect thereto (as to which all rights of appeal therefrom have been

exhausted or lapsed). If there has not been a Change in Control, the Reviewing

Party shall be selected by the Board of Directors, and if there has been such a

Change in Control (other than a Change in Control which has been approved by a

majority of the Company's Board of Directors who were directors immediately

prior to such Change in Control), the Reviewing Party shall be the Independent

Legal Counsel referred to in Section 3 hereof. If there has been no

determination by the Reviewing Party or if the Reviewing Party determines that

Indemnitee substantively would not be permitted to be indemnified in whole or in

part under applicable law, Indemnitee shall have the right to commence

litigation in any court in the States of Massachusetts or Delaware having

subject matter jurisdiction thereof and in which venue is proper seeking an

initial determination by the court or challenging any such determination by the

Reviewing Party or any aspect thereof, including the legal or factual bases

therefor, and the Company hereby consents to service of process and to appear in

any such proceeding. Any determination by the Reviewing Party otherwise shall be

conclusive and binding on the Company and Indemnitee.

 

      3. Change in Control. The Company agrees that if there is a Change in

Control of the Company (other than a Change in Control which has been approved

by a majority of the Company's Board of Directors who were directors immediately

prior to such Change in Control) then with respect to all matters thereafter

arising concerning the rights of Indemnitee to indemnity payments and Expense

Advances under this Agreement or any other agreement or Company By-law now or

hereafter in effect relating to Claims for Indemnifiable Events, the Company

shall seek legal advice only from Independent Legal Counsel selected by

Indemnitee and approved by the Company (which approval shall not be unreasonably

withheld). Such counsel, among other things, shall render its written opinion to

the Company and Indemnitee as to whether and to what extent the Indemnitee would

be permitted to be indemnified under applicable law. The Company agrees to pay

the reasonable fees of the Independent Legal Counsel referred to above and to

indemnify fully such counsel against any and all expenses (including attorneys'

fees), claims, liabilities and damages arising out of or relating to this

Agreement or its engagement pursuant hereto.

 

      4. Indemnification for Additional Expenses. The Company shall indemnify

Indemnitee against any and all expenses (including attorneys' fees) and, if

requested by Indemnitee, shall (within two business days of such request)

advance such expenses to Indemnitee, which are incurred by Indemnitee in

connection with any action brought by Indemnitee for (i) indemnification or

advance payment of Expenses by the Company under

 

 

                                       4

     

 

this Agreement or any other agreement or Company By-law now or hereafter in

effect relating to Claims for Indemnifiable Events and/or (ii) recovery under

any directors' and officers' liability insurance policies maintained by the

Company, regardless of whether Indemnitee ultimately is determined to be

entitled to such indemnification, advance expense payment or insurance recovery,

as the case may be.

 

      5. Partial Indemnity, Etc. If Indemnitee is entitled under any provision

of this Agreement to indemnification by the Company for some or a portion of the

Expenses, judgments, fines, penalties and amounts paid in settlement of a Claim

but not, however, for the total amount thereof, the Company shall nevertheless

indemnify Indemnitee for the portion thereof to which Indemnitee is entitled.

Moreover, notwithstanding any other provision of this Agreement, to the extent

that Indemnitee has been successful on the merits or otherwise in defense of any

or all Claims relating in whole or in part to an Indemnifiable Event or in

defense of any issue or matter therein, including dismissal without prejudice,

Indemnitee shall be indemnified against all Expenses incurred in connection

therewith.

 

      6. Burden of Proof. In connection with any determination by the Reviewing

Party or otherwise as to whether Indemnitee is entitled to be indemnified

hereunder the burden of proof shall be on the Company to establish that

Indemnitee is not so entitled.

 

      7. No Presumptions. For purposes of this Agreement, the termination of any

claim, action, suit or proceeding, by judgment, order, settlement (whether with

or without court approval) or conviction, or upon a plea of nolo contendere, or

its equivalent, shall not create a presumption that Indemnitee did not meet any

particular standard of conduct or have any particular belief or that a court has

determined that indemnification is not permitted by applicable law. In addition,

neither the failure of the Reviewing Party to have made a determination as to

whether Indemnitee has met any particular standard of conduct or had any

particular belief, nor an actual determination by the Reviewing Party that

Indemnitee has not met such standard of conduct or did not have such belief,

prior to the commencement of legal proceedings by Indemnitee to secure a

judicial determination that Indemnitee should be indemnified under applicable

law shall be a defense to Indemnitee's claim or create a presumption that

Indemnitee has not met any particular standard of conduct or did not have any

particular belief.

 

      8. Nonexclusivity, Etc. The rights of the Indemnitee hereunder shall be in

addition to any other rights Indemnitee may have under the Company's By-laws or

the Delaware General Corporation Law or otherwise. To the extent that a change

in the Delaware General Corporation Law (whether by statute or judicial

decision) permits greater indemnification by agreement than would be afforded

currently under the Company's By-laws and this Agreement, it is the intent of

the parties hereto that Indemnitee shall enjoy by this Agreement the greater

benefits so afforded by such change.

 

 

                                       5

     

 

      9. Liability Insurance. To the extent the Company maintains an insurance

policy or policies providing directors' and officers' liability insurance,

Indemnitee shall be covered by such policy or policies, in accordance with its

or their terms, to the maximum extent of the coverage available for any Company

director or officer.

 

      10. Period of Limitations. No legal action shall be brought and no cause

of action shall be asserted by or in the right of the Company against

Indemnitee, Indemnitee's spouse, heirs, executors or personal or legal

representatives after the expiration of two years from the date of accrual of

such cause of action, and any claim or cause of action of the Company shall be

extinguished and deemed released unless asserted by the timely filing of a legal

action within such two-year period; provided, however, that if any shorter

period of limitations is otherwise applicable to any such cause of action such

shorter period shall govern.

 

      11. Amendments, Etc. No supplement, modification or amendment of this

Agreement shall be binding unless executed in writing by both of the parties

hereto. No waiver of any of the provisions of this Agreement shall be deemed or

shall constitute a waiver of any other provisions hereof (whether or not

similar) nor shall such waiver constitute a continuing waiver.

 

      12. Subrogation. In the event of payment under this Agreement, the Company

shall be subrogated to the extent of such payment to all of the rights of

recovery of Indemnitee, who shall execute all papers required and shall do

everything that may be necessary to secure such rights, including the execution

of such documents necessary to enable the Company effectively to bring suit to

enforce such rights.

 

      13. No Duplication of Payments. The Company shall not be liable under this

Agreement to make any payment in connection with any Claim made against

Indemnitee to the extent Indemnitee has otherwise actually received payment

(under any insurance policy, By-law or otherwise) of the amounts otherwise

indemnifiable hereunder.

 

      14. Binding Effect, Etc. This Agreement shall be binding upon and inure to

the benefit of and be enforceable by the parties hereto and their respective

successors, assigns, including any direct or indirect successor by purchase,

merger, consolidation or otherwise to all or substantially all of the business

and/or assets of the Company, spouses, heirs, executors and personal and legal

representatives. This Agreement shall continue in effect regardless of whether

Indemnitee continues to serve as an officer or director of the Company or of any

other enterprise at the Company's request.

 

      15. Severability. The provisions of this Agreement shall be severable in

the event that any of the provisions hereof (including any provision within a

single section, paragraph or sentence) are held by a court of competent

jurisdiction to be invalid, void or otherwise unenforceable in any respect, and

the validity and enforceability of any such

 

 

                                       6

     

 

provision in every other respect and of the remaining provisions hereof shall

not be in any way impaired and shall remain enforceable to the fullest extent

permitted by law.

 

      16. Governing Law. This Agreement shall be governed by and construed and

enforced in accordance with the laws of the State of Delaware applicable to

contracts made and to be performed in such state without giving effect to the

principles of conflicts of laws.

 

            IN WITNESS WHEREOF, the parties hereto have executed this Agreement

this 28th day of December, 1998.

 

 

                                    DESIGNS, INC.

 

 

                                    By  /s/ ANTHONY E. HUBBARD

                                       -----------------------

                                    Name:  Anthony E. Hubbard

                                    Title: Assistant Secretary

 

 

                                     /s/ SCOTT N. SEMEL

                                    ----------------------

                                        Scott N. Semel

 

 

                                       7

 

      

          

         

      EX-10.36

          10

             INDEMNIFICATION AGREEMENT

     

 

                            INDEMNIFICATION AGREEMENT

 

            AGREEMENT, effective as of December 10,1998, between Designs, Inc.,

a Delaware corporation (the "Company"), and Carolyn R. Faulkner (the

"Indemnitee").

 

            WHEREAS, it is essential to the Company to retain and attract as

directors and officers the most capable persons available;

 

            WHEREAS, Indemnitee is a director or officer of the Company;

 

            WHEREAS, both the Company and Indemnitee recognize the increased

risk of litigation and other claims being asserted against directors and

officers of public companies in today's environment;

 

            WHEREAS, the By-laws of the Company permit the Company to indemnify

and advance expenses to its directors and officers to the full extent permitted

by law and the Indemnitee has been serving and continues to serve as a director

or officer of the Company in part in reliance on such By-laws;

 

            WHEREAS, in recognition of Indemnitee's need for substantial

protection against personal liability in order to enhance Indemnitee's continued

service to the Company in an effective manner, and Indemnitee's reliance on the

aforesaid By-laws, and in part to provide Indemnitee with specific contractual

assurance that the protection permitted by such By-laws will be available to

Indemnitee (regardless of, among other things, any amendment to or revocation of

such By-laws or any change in the composition of the Company's Board of

Directors or acquisition transaction relating to the Company), the Company

wishes to provide in this Agreement for the indemnification of and the advancing

of expenses to Indemnitee to the fullest extent (whether partial or complete)

permitted by law and as set forth in this Agreement, and, to the extent

insurance is maintained, for the continued coverage of Indemnitee under the

Company's directors' and officers' liability insurance policies;

 

            NOW, THEREFORE, in consideration of the premises and of Indemnitee

continuing to serve the Company directly or, at its request, another enterprise,

and intending to be legally bound hereby, the parties hereto agree as follows:

 

      1. Certain Definitions:

 

      (a)   Change in Control: shall be deemed to have occurred if (i) any

            "person" (as such term is used in Sections 13(d) and 14(d) of the

            Securities Exchange Act of 1934, as amended), other than a trustee

            or other fiduciary holding securities under an employee benefit plan

            of the Company or a corporation

 

 

                                       1

     

 

            owned directly or indirectly by the stockholders of the Company in

            substantially the same proportions as their ownership of stock of

            the Company, is or becomes the "beneficial owner" (as defined in

            Rule 13d-3 under said Act), directly or indirectly, of securities of

            the Company representing 15% or more of the total voting power

            represented by the Company's then outstanding Voting Securities, or

            (ii) during any period of two consecutive years, individuals who at

            the beginning of such period constitute the Board of Directors of

            the Company and any new director whose election by the Board of

            Directors or nomination for election by the Company's stockholders

            was approved by a vote of at least two-thirds (2/3) of the directors

            then still in office who either were directors at the beginning of

            the period or whose election or nomination for election was

            previously so approved, cease for any reason to constitute a

            majority thereof, or (iii) the stockholders of the Company approve a

            merger or consolidation of the Company with any other corporation,

            other than a merger or consolidation which would result in the

            Voting Securities of the Company outstanding immediately prior

            thereto continuing to represent (either by remaining outstanding or

            by being converted into Voting Securities of the surviving entity)

            at least 80% of the total voting power represented by the Voting

            Securities of the Company or such surviving entity outstanding

            immediately after such merger or consolidation, or the stockholders

            of the Company approve a plan of complete liquidation of the Company

            or an agreement for the sale or disposition by the Company of (in

            one transaction or a series of transactions) all or substantially

            all the Company's assets.

 

      (b)   Claim: any threatened, pending or completed action, suit or

            proceeding, or any inquiry or investigation that Indemnitee in good

            faith believes might lead to the institution of any such action,

            suit or proceeding, whether instituted by the Company or any other

            party and, whether civil, criminal, administrative, investigative or

            other.

 

      (c)   Expenses: include attorneys' fees and all other costs, expenses and

            obligations paid or incurred in connection with investigating,

            defending, being a witness in or participating in (including on

            appeal), or preparing to defend, be a witness in or participate in,

            any Claim relating to any Indemnifiable Event.

 

      (d)   Indemnifiable Event: any event or occurrence related to the fact

            that Indemnitee is or was a director, officer, employee, agent or

            fiduciary of the Company, or is or was serving at the request of the

            Company as a director, officer, employee, trustee, agent or

            fiduciary of another corporation, partnership, joint venture,

            employee benefit plan, trust or other enterprise, or by reason of

            anything done or not done by Indemnitee in any such

 

 

                                       2

     

 

            capacity, including without limitation any action taken or omitted

            to be taken by Indemnitee in connection with or arising out of the

            consent solicitation of Jewelcor Management, Inc.

 

      (e)   Independent Legal Counsel: an attorney or firm of attorneys,

            selected in accordance with the provisions of Section 3, who shall

            not have otherwise performed services for the Company or Indemnitee

            within the last five years (other than with respect to matters

            concerning the rights of Indemnitee under this Agreement, or of

            other indemnitees under similar indemnity agreements).

 

      (f)   Reviewing Party: any appropriate person or body consisting of a

            member or members of the Company's Board of Directors or any other

            person or body appointed by the Board who is not a party to the

            particular Claim for which Indemnitee is seeking indemnification, or

            Independent Legal Counsel.

 

      (g)   Voting Securities: any securities of the Company which vote

            generally in the election of directors.

 

      2. Basic Indemnification Arrangement. (a) In the event Indemnitee was, is

or becomes a party to or witness or other participant in, or is threatened to be

made a party to or witness or other participant in, a Claim by reason of (or

arising in part out of) an Indemnifiable Event, the Company shall indemnify

Indemnitee to the fullest extent permitted by law as soon as practicable but in

any event no later than thirty days after written demand is presented to the

Company, against any and all Expenses, judgments, fines, penalties and amounts

paid in settlement (including all interest, assessments and other charges paid

or payable in connection with or in respect of such Expenses, judgments, fines,

penalties or amounts paid in settlement) of such Claim. If so requested by

Indemnitee, the Company shall advance (within two business days of such request)

any and all Expenses to Indemnitee (an "Expense Advance"). Notwithstanding

anything in this Agreement to the contrary, Indemnitee shall not be entitled to

indemnification pursuant to this Agreement in connection with any Claim

initiated by Indemnitee or anyone acting in concert with the Indemnitee (other

than a Claim seeking to enforce Indemnitee's rights under this Agreement) unless

the Board of Directors has authorized or consented to the initiation of such

Claim.

 

            (b) Notwithstanding the foregoing, (i) the obligations of the

Company under Section 2(a) shall be subject to the condition that the Reviewing

Party shall not have determined (in a written opinion, in any case in which the

Independent Legal Counsel referred to in Section 3 hereof is involved) that

Indemnitee would not be permitted to be indemnified under applicable law, and

(ii) the obligation of the Company to make an Expense Advance pursuant to

Section 2(a) shall be subject to the condition that, if, when and to the extent

that the Reviewing Party determines that Indemnitee would not be

 

 

                                       3

     

 

permitted to be so indemnified under applicable law, the Company shall be

entitled to be reimbursed by Indemnitee (who hereby agrees to reimburse the

Company) for all such amounts theretofore paid; provided, however, that if

Indemnitee has commenced or thereafter commences legal proceedings in a court of

competent jurisdiction to secure a determination that Indemnitee should be

indemnified under applicable law, any determination made by the Reviewing Party

that Indemnitee would not be permitted to be indemnified under applicable law

shall not be binding and Indemnitee shall not be required to reimburse the

Company for any Expense Advance until a final judicial determination is made

with respect thereto (as to which all rights of appeal therefrom have been

exhausted or lapsed). If there has not been a Change in Control, the Reviewing

Party shall be selected by the Board of Directors, and if there has been such a

Change in Control (other than a Change in Control which has been approved by a

majority of the Company's Board of Directors who were directors immediately

prior to such Change in Control), the Reviewing Party shall be the Independent

Legal Counsel referred to in Section 3 hereof. If there has been no

determination by the Reviewing Party or if the Reviewing Party determines that

Indemnitee substantively would not be permitted to be indemnified in whole or in

part under applicable law, Indemnitee shall have the right to commence

litigation in any court in the States of Massachusetts or Delaware having

subject matter jurisdiction thereof and in which venue is proper seeking an

initial determination by the court or challenging any such determination by the

Reviewing Party or any aspect thereof, including the legal or factual bases

therefor, and the Company hereby consents to service of process and to appear in

any such proceeding. Any determination by the Reviewing Party otherwise shall be

conclusive and binding on the Company and Indemnitee.

 

      3. Change in Control. The Company agrees that if there is a Change in

Control of the Company (other than a Change in Control which has been approved

by a majority of the Company's Board of Directors who were directors immediately

prior to such Change in Control) then with respect to all matters thereafter

arising concerning the rights of Indemnitee to indemnity payments and Expense

Advances under this Agreement or any other agreement or Company By-law now or

hereafter in effect relating to Claims for Indemnifiable Events, the Company

shall seek legal advice only from Independent Legal Counsel selected by

Indemnitee and approved by the Company (which approval shall not be unreasonably

withheld). Such counsel, among other things, shall render its written opinion to

the Company and Indemnitee as to whether and to what extent the Indemnitee would

be permitted to be indemnified under applicable law. The Company agrees to pay

the reasonable fees of the Independent Legal Counsel referred to above and to

indemnify fully such counsel against any and all expenses (including attorneys'

fees), claims, liabilities and damages arising out of or relating to this

Agreement or its engagement pursuant hereto.

 

      4. Indemnification for Additional Expenses. The Company shall indemnify

Indemnitee against any and all expenses (including attorneys' fees) and, if

requested by Indemnitee, shall (within two business days of such request)

advance such expenses to Indemnitee, which are incurred by Indemnitee in

connection with any action brought by Indemnitee for (i) indemnification or

advance payment of Expenses by the Company under

 

 

                                       4

     

 

this Agreement or any other agreement or Company By-law now or hereafter in

effect relating to Claims for Indemnifiable Events and/or (ii) recovery under

any directors' and officers' liability insurance policies maintained by the

Company, regardless of whether Indemnitee ultimately is determined to be

entitled to such indemnification, advance expense payment or insurance recovery,

as the case may be.

 

      5. Partial Indemnity, Etc. If Indemnitee is entitled under any provision

of this Agreement to indemnification by the Company for some or a portion of the

Expenses, judgments, fines, penalties and amounts paid in settlement of a Claim

but not, however, for the total amount thereof, the Company shall nevertheless

indemnify Indemnitee for the portion thereof to which Indemnitee is entitled.

Moreover, notwithstanding any other provision of this Agreement, to the extent

that Indemnitee has been successful on the merits or otherwise in defense of any

or all Claims relating in whole or in part to an Indemnifiable Event or in

defense of any issue or matter therein, including dismissal without prejudice,

Indemnitee shall be indemnified against all Expenses incurred in connection

therewith.

 

      6. Burden of Proof. In connection with any determination by the Reviewing

Party or otherwise as to whether Indemnitee is entitled to be indemnified

hereunder the burden of proof shall be on the Company to establish that

Indemnitee is not so entitled.

 

      7. No Presumptions. For purposes of this Agreement, the termination of any

claim, action, suit or proceeding, by judgment, order, settlement (whether with

or without court approval) or conviction, or upon a plea of nolo contendere, or

its equivalent, shall not create a presumption that Indemnitee did not meet any

particular standard of conduct or have any particular belief or that a court has

determined that indemnification is not permitted by applicable law. In addition,

neither the failure of the Reviewing Party to have made a determination as to

whether Indemnitee has met any particular standard of conduct or had any

particular belief, nor an actual determination by the Reviewing Party that

Indemnitee has not met such standard of conduct or did not have such belief,

prior to the commencement of legal proceedings by Indemnitee to secure a

judicial determination that Indemnitee should be indemnified under applicable

law shall be a defense to Indemnitee's claim or create a presumption that

Indemnitee has not met any particular standard of conduct or did not have any

particular belief.

 

      8. Nonexclusivity, Etc. The rights of the Indemnitee hereunder shall be in

addition to any other rights Indemnitee may have under the Company's By-laws or

the Delaware General Corporation Law or otherwise. To the extent that a change

in the Delaware General Corporation Law (whether by statute or judicial

decision) permits greater indemnification by agreement than would be afforded

currently under the Company's By-laws and this Agreement, it is the intent of

the parties hereto that Indemnitee shall enjoy by this Agreement the greater

benefits so afforded by such change.

 

 

                                       5

     

 

      9. Liability Insurance. To the extent the Company maintains an insurance

policy or policies providing directors' and officers' liability insurance,

Indemnitee shall be covered by such policy or policies, in accordance with its

or their terms, to the maximum extent of the coverage available for any Company

director or officer.

 

      10. Period of Limitations. No legal action shall be brought and no cause

of action shall be asserted by or in the right of the Company against

Indemnitee, Indemnitee's spouse, heirs, executors or personal or legal

representatives after the expiration of two years from the date of accrual of

such cause of action, and any claim or cause of action of the Company shall be

extinguished and deemed released unless asserted by the timely filing of a legal

action within such two-year period; provided, however, that if any shorter

period of limitations is otherwise applicable to any such cause of action such

shorter period shall govern.

 

      11. Amendments, Etc. No supplement, modification or amendment of this

Agreement shall be binding unless executed in writing by both of the parties

hereto. No waiver of any of the provisions of this Agreement shall be deemed or

shall constitute a waiver of any other provisions hereof (whether or not

similar) nor shall such waiver constitute a continuing waiver.

 

      12. Subrogation. In the event of payment under this Agreement, the Company

shall be subrogated to the extent of such payment to all of the rights of

recovery of Indemnitee, who shall execute all papers required and shall do

everything that may be necessary to secure such rights, including the execution

of such documents necessary to enable the Company effectively to bring suit to

enforce such rights.

 

      13. No Duplication of Payments. The Company shall not be liable under this

Agreement to make any payment in connection with any Claim made against

Indemnitee to the extent Indemnitee has otherwise actually received payment

(under any insurance policy, By-law or otherwise) of the amounts otherwise

indemnifiable hereunder.

 

      14. Binding Effect, Etc. This Agreement shall be binding upon and inure to

the benefit of and be enforceable by the parties hereto and their respective

successors, assigns, including any direct or indirect successor by purchase,

merger, consolidation or otherwise to all or substantially all of the business

and/or assets of the Company, spouses, heirs, executors and personal and legal

representatives. This Agreement shall continue in effect regardless of whether

Indemnitee continues to serve as an officer or director of the Company or of any

other enterprise at the Company's request.

 

      15. Severability. The provisions of this Agreement shall be severable in

the event that any of the provisions hereof (including any provision within a

single section, paragraph or sentence) are held by a court of competent

jurisdiction to be invalid, void or otherwise unenforceable in any respect, and

the validity and enforceability of any such

 

 

                                       6

     

 

provision in every other respect and of the remaining provisions hereof shall

not be in any way impaired and shall remain enforceable to the fullest extent

permitted by law.

 

      16. Governing Law. This Agreement shall be governed by and construed and

enforced in accordance with the laws of the State of Delaware applicable to

contracts made and to be performed in such state without giving effect to the

principles of conflicts of laws.

 

            IN WITNESS WHEREOF, the parties hereto have executed this Agreement

this 30th day of December, 1998.

 

                                    DESIGNS, INC.

 

 

                                    By  /s/ SCOTT N. SEMEL, AS

                                       -------------------

                                        EXECUTIVE VICE PRESIDENT,

                                        GENERAL COUNSEL &

                                        SECRETARY

 

 

                                     /s/ CAROLYN R. FAULKNER

                                    ---------------------------

                                       Carolyn R. Faulkner

 

 

                                       7

 

      

          

         

      EX-11

          11

             COMPUTATION OF PER SHARE EARNINGS

     

 

EX-11

EARNINGS PER SHARE

 

Exhibit 11.     Statement Re: Computation of Per Share Earnings

 

      

        

                                                                                        Fiscal Years Ending

                                                              January 30, 1999            January 31, 1998        February 1, 1997

                                                              --------------------------------------------------------------------

                                                                                 (In thousands except per share data)

                                                                                                                            

Basic EPS Computation

  Numerator:

     Net income (loss)                                               $ (18,541)                $   (29,063)              $   6,264

  Denominator:

     Weighted average common shares outstanding                         15,810                      15,649                  15,755

                                                                     ---------                 -----------               ---------

 

                       Basic EPS                                     $   (1.17)                $     (1.86)              $    0.40

                                                                     =========                 ===========               =========

 

Diluted EPS Computation

  Numerator:

     Net income (loss)                                               $ (18,541)                $   (29,063)              $   6,264

  Denominator:

     Weighted average common shares outstanding                         15,810                      15,649                  15,755

     Stock Options, excluding anti-dilutive options

        of 80 and 34 shares for January 30, 1999

        and January 31, 1998, respectively                                  --                          --                      78

                                                                     ---------                 -----------               ---------

     Total Shares                                                       15,810                      15,649                  15,833

                                                                     ---------                 -----------               ---------

 

                       Diluted EPS                                   $   (1.17)                $     (1.86)              $    0.40

                                                                     =========                 ===========               =========

 

       

 

      

          

         

      EX-21

          12

             SUBSIDIARIES OF THE REGISTRANT

     

 

 

                                                                      Exhibit 21

 

                         Subsidiaries of the Registrant

 

Designs Securities Corporation

(a Massachusetts securities corporation)

 

Designs JV Corp.

(a Delaware corporation)

 

Designs Acquisition Corp.

(a Delaware corporation)

 

      

          

         

      EX-23.1

          13

             CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

     

 

 

Exhibit 23.1

 

                       CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS

 

As independent public accountants, we hereby consent to the incorporation by

reference of our report dated March 16, 1999, included in this Form 10-K, into

registration statements previously filed by Designs, Inc. on Form S-8 (File No.

33-22957, File No. 33-32690, File No. 33-32687 and File No. 33-52892).

 

 

Boston, Massachusetts                                 /s/ ARTHUR ANDERSEN LLP

April 30, 1999

 

      

          

         

      EX-23.2

          14

             CONSENT OF INDEPENDENT ACCOUNTANTS

     

 

 

Exhibit 23.2

 

                   CONSENT OF INDEPENDENT ACCOUNTANTS

 

We hereby consent to the incorporation by reference in the Registration

Statements on Form S-8 (Nos. 33-22957, 33-32690, 33-32687 and 33-52892) of

Designs, Inc. of our report dated March 17, 1998 except as to the segment

information for the two years in the period ended January 31, 1998 presented in

Note N, for which the date is April 29, 1999, relating to the consolidated

financial statements which appear in this Form 10-K.

 

 

Boston, Massachusetts

April 29, 1999                               /s/ PRICEWATERHOUSECOOPERS, L.L.P.

 

      

          

         

<TYPE>EX-27

<SEQUENCE>15

<DESCRIPTION>FDS

<TEXT>

 

<TABLE> <S> <C>

 

 

 

<ARTICLE>                     5

      

<S>                                           <C>

<PERIOD-TYPE>                                 12-MOS

<FISCAL-YEAR-END>                             JAN-30-1999

<PERIOD-START>                                FEB-01-1998

<PERIOD-END>                                  JAN-30-1999

<CASH>                                                153

<SECURITIES>                                            0

<RECEIVABLES>                                         178

<ALLOWANCES>                                            0

<INVENTORY>                                        57,925

<CURRENT-ASSETS>                                   59,439

<PP&E>                                             43,905

<DEPRECIATION>                                     26,117

<TOTAL-ASSETS>                                     99,317

<CURRENT-LIABILITIES>                              35,361

<BONDS>                                                 0

<PREFERRED-MANDATORY>                                   0

<PREFERRED>                                             0

<COMMON>                                              160

<OTHER-SE>                                         63,794

<TOTAL-LIABILITY-AND-EQUITY>                       99,317

<SALES>                                           201,634

<TOTAL-REVENUES>                                  201,634

<CGS>                                             159,385

<TOTAL-COSTS>                                     159,385

<OTHER-EXPENSES>                                   72,635

<LOSS-PROVISION>                                        0

<INTEREST-EXPENSE>                                    697

<INCOME-PRETAX>                                   (29,269)

<INCOME-TAX>                                      (10,728)

<INCOME-CONTINUING>                               (18,541)

<DISCONTINUED>                                          0

<EXTRAORDINARY>                                         0

<CHANGES>                                               0

<NET-INCOME>                                      (18,541)

<EPS-PRIMARY>                                       (1.17)

<EPS-DILUTED>                                       (1.17)