I.C. Isaacs Reports Strong Second Quarter 2004 Results Net Sales Increase 27.7% in First Six Months of 2004 NEW YORK, Aug. 3 /PRNewswire-FirstCall/ -- I.C. Isaacs & Company, Inc. (OTC:ISAC.OB) (BULLETIN BOARD: ISAC.OB) , designer and marketer of the Marithe & Francois Girbaud brand of casual denim and sportswear, today reported that its net income increased to $1.3 million, or $0.11 per diluted share, for the three months ended June 30, 2004, compared to $0.5 million, or $0.04 per diluted share, for the three months ended June 30, 2003. Earnings for the six months ended June 30, 2004 were $2.2 million, or $0.18 per diluted share, compared to a net loss of $0.2 million, or ($0.02) per diluted share, in the same period of 2003. "We are extremely pleased with our overall performance in the first six months of the year. We are continuing to make significant progress on raising the visibility and expanding the Girbaud brand into new markets. Growth in the quarter was driven by double digit increases in net sales of both Men's and Women's Girbaud products and positive sell-throughs at retail," said Peter Rizzo, Chairman and CEO, I.C. Isaacs. "Furthermore, we are modifying our men's and women's assortments with more signature Marithe & Francois Girbaud styling, minimizing logos and reducing the size of graphics to enable us to appeal to the ever changing taste of our youth audience. Finally, we are continuing to selectively exit from less profitable doors to improve the underlying health of our business." Results for the Second Quarter 2004 Net income increased to $1.3 million, or $0.11 per diluted share, for the three months ended June 30, 2004, compared to $0.5 million, or $0.04 per diluted share, for the three months ended June 30, 2003. Net sales increased 24.7% to $20.2 million in the second quarter of 2004 from $16.2 million in the second quarter of 2003. Gross profit increased 40.4% to $8.0 million in the second quarter of 2004 from $5.7 million in the second quarter of 2003. Gross profit margins increased to 39.6% in the second quarter of 2004 from 35.2% in the second quarter of 2003. Higher gross profit and gross profit margins were due to better product performance and improved delivery to retailers. Operating expenses increased 30.0% to $6.5 million in the second quarter of 2004 from $5.0 million in the second quarter of 2003. The increase in operating expenses resulted primarily from higher selling expenses and licensing fees associated with higher sales as well as an increase in administrative expenses. Six Months 2004 Results Net income increased to $2.2 million, or $0.18 per diluted share, for the six months ended June 30, 2004, compared to a net loss of $0.2 million, or ($0.02) per diluted share, in the same period of 2003. Net sales grew 27.7% to $41.9 million for the first half of 2004, from $32.8 million in the same period of 2003. Gross profit increased 55.8% to $16.2 million in the first half of 2004 from $10.4 million in the same period of 2003. Gross profit margins increased to 38.7% in the first half of 2004 from 31.7% in the same period of 2003. Operating expenses increased 33.3% to $13.6 million in the first half of 2004 from $10.2 million in the same period of 2003. The increase in operating expenses resulted primarily from higher selling expenses and licensing fees associated with higher sales as well as an increase in administrative expenses. The Company continues to experience a significant increase in order backlog, $37.4 million at June 30, 2004, an increase of 199.2% compared to $12.5 million at June 30, 2003. The increase is partially the result of the sales force receiving and processing its orders earlier. About I.C. Isaacs & Company I.C. Isaacs & Company, Inc. is a designer and marketer of branded casual denim and sportswear based in New York and Baltimore. The Company offers full lines of casual denim and sportswear for men and women under the Marithe & Francois Girbaud brand in the United States and Puerto Rico. This announcement contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. Those statements include statements regarding the intent, belief, or current expectations of I.C. Isaacs and its management with respect to expenses and expected financial results of the Company for the year 2004, including without limitation statements regarding the Company's expectations with respect to the economic environment in 2004 and belief in the strength and future of the Girbaud brand. Such statements are subject to a variety of risk and uncertainties, many of which are beyond the Company's control, which may cause actual results to differ materially from those contemplated in such forward-looking statements, including in particular, the risks and uncertainties described under "Risk Factors" in the Company's Prospectus, which include, among other things, (i) changes in the marketplace for the Company's products, including customers' taste, (ii) the introduction of new products or pricing changes by the Company's competitors, (iii) changes in the economy, (iv) termination of one or more of its agreements for the use of the Girbaud brand names and images, and (v) the risk that the Company's sales estimate will differ from actual orders and the Company will order too much or too little inventory. Existing and prospective investors are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date hereof. The Company undertakes no obligation to update or revise the information contained in this press release, whether as a result of new information, future events or circumstances or otherwise. I.C. Isaacs & Company, Inc. Consolidated Statements of Operations (Unaudited) (000's omitted except per share data) Three Months Ended Six Months Ended June 30, June 30, 2004 2003 2004 2003 Net sales $20,217 $16,230 $41,935 $32,774 Cost of sales 12,211 10,534 25,730 22,407 Gross profit 8,006 5,696 16,205 10,367 Operating Expenses Selling 2,715 2,282 6,298 4,740 License fees 1,298 925 2,651 1,853 Distribution and shipping 484 475 987 1,071 General and administrative 1,981 1,355 3,679 2,512 Total operating expenses 6,478 5,037 13,615 10,176 Operating income 1,528 659 2,590 191 Other income (expense) Interest, net of interest income (192) (238) (391) (467) Other, net 23 50 24 106 Total other income (expense) (169) (188) (367) (361) Income (loss) before income taxes 1,359 471 2,223 (170) Income tax expense 46 - 46 - Net income (loss) $1,313 $471 $2,177 $(170) Basic income (loss) per share $0.12 $0.04 $0.20 $(0.02) Basic weighted average shares outstanding 11,135 11,135 11,135 11,135 Diluted income (loss) per share $0.11 $0.04 $0.18 $(0.02) Diluted weighted average shares outstanding 12,280 11,145 12,280 11,135 I.C. Isaacs & Company, Inc. Consolidated Balance Sheets (000's omitted except per share data) June 30, December 31, 2004 2003 (Unaudited) Assets Current Cash, including temporary investments of $138 and $168 $878 $783 Accounts receivable, less allowance for doubtful accounts of $416 and $275 12,236 9,871 Inventories 4,641 3,855 Prepaid expenses and other 320 68 Total current assets 18,075 14,577 Property, plant and equipment, at cost, less accumulated depreciation and amortization 677 777 Other assets 4,871 4,736 $23,623 $20,090 Liabilities And Stockholders' Equity Current Checks issued against future deposits $609 $198 Revolving line of credit 3,406 4,224 Current maturities of long-term debt 2,688 2,014 Accounts payable 1,366 1,040 Accrued expenses and other current liabilities 3,959 2,523 Total current liabilities 12,028 9,999 Long-term debt 3,870 4,544 Commitments and Contingencies Stockholders' Equity Preferred stock; $.0001 par value; 5,000 shares authorized, none outstanding - - Common stock; $.0001 par value; 50,000 shares authorized, 12,311 shares issued; 11,135 shares outstanding 1 1 Additional paid-in capital 43,659 43,659 Accumulated deficit (33,612) (35,790) Treasury stock, at cost (1,177 shares) (2,323) (2,323) Total stockholders' equity 7,725 5,547 $23,623 $20,090 DATASOURCE: I.C. Isaacs & Company, Inc. CONTACT: Robert J. Conologue, I. C. Isaacs & Company, Inc., +1-212-563-0761

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