<THE EVENING NEWS>
Friday, September 18, 1998
MARKET CLOSE
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HEROES

Sneaker and athletic gear maker Nike <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: NKE)") else Response.Write("(NYSE: NKE)") end if %> raced $4 higher to $37 3/4 after reporting fiscal Q1 EPS of $0.56, below last year's $0.85 but ahead of the Street's mean estimate of $0.48. Nike also said it would lay off about 300 workers in Asia to "better align its overall cost structure." Analysts were encouraged by the news, interpreting the stronger-than-expected earnings as a signal that Nike is ready to come off the bench and take its share price to the hoop once again. Lower U.S. closeout revenues and a 17% sequential decline in inventories to $1.16 billion indicate that the sneaker glut that has hurt the company in recent quarters may be starting to sort itself out. And while Nike's U.S. futures orders declined 7% in Q1, the drop was less than the 11% and 13% slides in the previous two quarters. Merrill Lynch and Gruntal & Co. acted as "the twelfth man" for the firm's shares today by chipping in a couple of upgrades.

Long-term healthcare centers operator Health Care & Retirement Corp. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: HCR)") else Response.Write("(NYSE: HCR)") end if %> moved up $3 5/16 to $27 3/4 today after the folks at Standard & Poor's said they would drop HCR merger partner Manor Care <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: MNR)") else Response.Write("(NYSE: MNR)") end if %> from the S&P 500 Index in favor of the new combined company, which will do business as HCR Manor Care. This was a not too surprising, considering the new entity will be much larger than Manor Care ever was by itself. Since the companies are combining in a one-for-one stock swap, HCR Manor Care will have a market capitalization approximately twice HCR's $1.13 billion market cap today, or $2.26 billion. In contrast, Manor Care's current market cap is $1.56 billion. HCR's gain today, as well as Manor Care's $3 7/16 rise to $27 15/16, came in anticipation of S&P 500 index fund managers buying shares to account for the higher market cap weighting that the new HCR Manor Care will have in the popular benchmark when the actual change takes place on Sept. 24.

QUICK TAKES: Number three U.S. automaker Chrysler <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: C)") else Response.Write("(NYSE: C)") end if %> rose $1 5/8 to $51 1/2 after shareholders approved the company's $40 billion merger with Germany's Daimler-Benz <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: DAI)") else Response.Write("(NYSE: DAI)") end if %>. Daimler gained $1 7/16 to $88 7/8... Chip maker Micron Technology <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: MU)") else Response.Write("(NYSE: MU)") end if %> gained $1 1/2 to $29 7/8 after the company reportedly told a NationsBanc Montgomery Securities conference that it's starting to charge more for some of its dynamic random access memory (DRAM) chips due to strong demand... Specialty railroad trackwork maker ABC Rail Products <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: ABCR)") else Response.Write("(Nasdaq: ABCR)") end if %> chugged $2 5/16 higher to $15 9/16 after announcing its intention to purchase closely held NACO Inc. in a stock swap valued at roughly $122.5 million. For more details, click here.

Real estate finance and equipment leasing company Resource America <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: REXI)") else Response.Write("(Nasdaq: REXI)") end if %> picked up $2 11/16 to $13 1/16 after corporate auditor Grant Thornton LLP said the company's accounting policies are "consistent" with generally accepted accounting principles (GAAP), reducing speculation about "accounting irregularities" at the firm... Italian restaurant operator Spaghetti Warehouse <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: SWH)") else Response.Write("(NYSE: SWH)") end if %> rose $1 5/8 to $7 3/8 after private investment company Cracken, Harkey, Street & Hartnett agreed to gobble up the company for $8 per share in cash and the assumption of debt... Self-storage facility real estate investment trust (REIT) Sovran Self Storage <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: SSS)") else Response.Write("(NYSE: SSS)") end if %> socked away a $1 1/8 gain to $23 3/4 after boosting its quarterly dividend to $0.56 per share from $0.54 per share for the fiscal third quarter.

Racetrack and off-track betting company Penn National Gaming <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: PENN)") else Response.Write("(Nasdaq: PENN)") end if %> galloped ahead $1 1/4 to $7 15/16 after an analyst told Business Week's "Inside Wall Street" column that the stock is a "bargain" after losing 32% of its value this year... New and used car retailer Lithia Motors <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: LMTR)") else Response.Write("(Nasdaq: LMTR)") end if %> stepped on the gas today, gaining $1 1/2 to $11 7/8 after saying its fiscal Q3 revenues are expected to come in 120% higher than a year ago, resulting in earnings above the First Call mean estimate of $0.32 per share for the period... Los Angeles-based bank holding company GBC Bancorp <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: GBCB)") else Response.Write("(Nasdaq: GBCB)") end if %> tacked on $3 11/16 to $24 7/16 after setting a stock buyback plan for up to 1.4 million of its outstanding shares.

Fiber optic telecommunications network operator IXC Communications <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: IIXC)") else Response.Write("(Nasdaq: IIXC)") end if %> rang up $4 1/2 to $34 9/16 after Goldman Sachs raised the company to "recommend list" status, replacing the company's more humdrum "market outperform" rating... Sunrise Assisted Living <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: SNRZ)") else Response.Write("(Nasdaq: SNRZ)") end if %> rose $3 15/16 to $34 1/2 after Everen Securities started coverage of the elderly assisted living services company with an "outperform" rating. Rival Alternative Living Services <% if gsSubBrand = "aolsnapshot" then Response.Write("(AMEX: ALI)") else Response.Write("(AMEX: ALI)") end if %>, which also garnered an "outperform" rating from Everen today, gained $3 3/8 to $24 3/4... Cosmetics and perfume manufacturer Estee Lauder Cos. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: EL)") else Response.Write("(NYSE: EL)") end if %> was dolled up with a $3 15/16 gain to $54 3/4 after announcing a plan to repurchase up to 4 million of its Class A common shares, or about 3.4% of its outstanding stock.

Internet marketing firm Think New Ideas <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: THNK)") else Response.Write("(Nasdaq: THNK)") end if %> added $2 1/16 to $8 1/2 after filing its 10-K annual report with the SEC today, dispelling rumors that the firm would delay filing its financial results due to alleged accounting issues... Motor oil and lubricants maker Quaker State Corp. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: KSF)") else Response.Write("(NYSE: KSF)") end if %> glided ahead $1 1/16 to $14 3/4 after its shareholders approved the company's proposed merger with rival Pennzoil Co. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: PZL)") else Response.Write("(NYSE: PZL)") end if %>... Printed circuit board (PCB) and backplane assemblies maker Hadco Corp. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: HDCO)") else Response.Write("(Nasdaq: HDCO)") end if %> moved up $1 3/8 to $22 7/8 after Advest Inc. upgraded the company's shares to "buy" from "market perform"... Client/server application software developer Citrix Systems <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: CTXS)") else Response.Write("(Nasdaq: CTXS)") end if %> moved up $3 to $68 1/8 after Standard & Poor's said the company will replace Health Care & Retirement <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: HCR)") else Response.Write("(NYSE: HCR)") end if %> on the S&P MidCap 400 index.

Hotel and casino operator Harveys Casino Resorts <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: HVY)") else Response.Write("(NYSE: HVY)") end if %> rolled $1 7/16 higher to $25 1/2 after reporting fiscal Q3 EPS of $0.88 (excluding merger charges), beating the Street's mean estimate of $0.80... Athletic shoe and apparel retailer Footstar <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: FTS)") else Response.Write("(NYSE: FTS)") end if %> paced ahead $1 7/8 to $25 1/2 thanks to a Gruntal & Co. upgrade to "strong buy" from "buy"... Nutritional supplements maker Twinlab Corp. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: TWLB)") else Response.Write("(Nasdaq: TWLB)") end if %> bulked up $2 7/8 to $35 1/2 after HSBC Securities started coverage with an "add" rating and a 12-month price target of $40 per share... Forgings, castings, and commercial airframes manufacturer Wyman-Gordon Co. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: WYMN)") else Response.Write("(Nasdaq: WYMN)") end if %> rose $1 7/16 to $14 15/16 after reporting fiscal Q1 EPS of $0.32, which was flat with last year's results and matched the IBES mean estimate for the quarter.

Gypsum wallboard manufacturer USG Corp. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: USG)") else Response.Write("(NYSE: USG)") end if %> tacked on $2 1/8 to $47 1/4 after setting a $0.10 per share quarterly cash dividend for the first time since 1988 and announcing a 5 million share buyback plan. The company also said it will spend $225 million to build two new manufacturing wallboard lines by 2001... Pickle and Swanson brand frozen dinners maker Vlasic Foods International <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: VL)") else Response.Write("(NYSE: VL)") end if %> barreled $15/16 higher to $16 11/16 after J.P. Morgan raised its rating to "long-term buy" from "market performer"... Systems management software designer New Dimension Software <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: DDDDF)") else Response.Write("(Nasdaq: DDDDF)") end if %> gained $1 5/8 to $26 1/8 after winning a three-year, $1.3 million licensing contract with an unspecified federal agency for its Control-SA enterprise security management product.

GOATS

Oil giant Royal Dutch/Shell Group said it may write down some assets and streamline its operations in light of the continuing slump in Asian demand and plummeting oil prices. The company now expects return on investment to fall short of its earlier estimate of 12%. Royal Dutch Petroleum <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: RD)") else Response.Write("(NYSE: RD)") end if %>, which owns 60% of the company, fell $2 11/16 to $46 3/16, while Shell Transport & Trading <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: SC)") else Response.Write("(NYSE: SC)") end if %>, which holds a 40% stake, lost $2 3/16 to $34 3/4. Shell plans to close some offices in the U.K., France, Netherlands, and Germany to rein in costs. Early this month, the company announced it will combine its European oil refineries and gas stations with White Plains, N.Y.-based Texaco <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: TX)") else Response.Write("(NYSE: TX)") end if %>, which is expected to save $200 million a year. Two years ago, competitors British Petroleum <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: BP)") else Response.Write("(NYSE: BP)") end if %> and Mobil Corp. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: MOB)") else Response.Write("(NYSE: MOB)") end if %> led the way when they decided to merge their European operations to save $500 million a year. As part of this most recent round of industry consolidation, BP announced last month it will merge with Amoco Corp. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: AN)") else Response.Write("(NYSE: AN)") end if %> in a $54 billion stock deal.

In trading that was more than seven times heavier than usual, specialty chemicals company Cytec Industries <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: CYT)") else Response.Write("(NYSE: CYT)") end if %> sank $8 3/16 to $15 7/8 after warning that it anticipates EPS in the third and fourth quarters to be about 15% to 20% lower than analysts' expectations and full-year EPS to fall short by about 10% to 15%. The company attributed the shortfall to an unexpectedly large drop in North American demand for its aerospace products; worsening economic conditions in Asia and Latin America, which have hurt sales of its specialty chemical products; reduced demand and lower prices for its building block chemicals; and operating difficulties at its facility in Louisiana. Not only have all three of the company's product lines suffered, "it now appears likely that these market trends will continue in 1999," Cytec said. Not surprisingly, several analysts cut their ratings on the company: Salomon Smith Barney downgraded the stock to "neutral" from "buy," while Deutsche Bank lowered its rating to "accumulate" from "buy."

QUICK CUTS: Oil and gas services company Willbros Group <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: WG)") else Response.Write("(NYSE: WG)") end if %> tanked $4 1/4 to $5 1/2 after warning yesterday that it expects a Q3 loss of $0.20 or less, a breakeven Q4, and earnings for the year of about $0.23 a share -- down from $0.96 for the year before and short of analysts' projections of $1.03... BankBoston Corp. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: BKB)") else Response.Write("(NYSE: BKB)") end if %> fell another $2 1/8 to $36 5/8 after saying that its Q3 trading loss is 50% higher than originally announced... Computer storage products maker EMC Corp. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: EMC)") else Response.Write("(NYSE: EMC)") end if %> lost $1 11/16 to $53 3/8 after the company announced that John Egan, executive vice president and son of the company's co-founder, is leaving the company to pursue other interests. He had been widely viewed as most likely to be the next CEO.

Beauty products direct seller Avon Products Inc. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: AVP)") else Response.Write("(NYSE: AVP)") end if %> slid $1 3/16 to $27 1/8 after Goldman Sachs lowered its rating on the company to "market perform" from "recommend list"... Drug developer Hemispherx Biopharma <% if gsSubBrand = "aolsnapshot" then Response.Write("(AMEX: HEB)") else Response.Write("(AMEX: HEB)") end if %> plunged $1 1/2 to $8 3/8 as Business Week's "Inside Wall Street" column reported that a number of short-sellers believe that the company's potential has been "vastly overstated by the market." The company called the report "purposefully erroneous and misleading"... Unbleached paper and packaging producer Stone Container Corp. <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: STO)") else Response.Write("(NYSE: STO)") end if %> was shredded for a $1 loss to $8 after yesterday announcing it will sell its Snowflake, Arizona, newsprint manufacturing operations and related assets to Abitibi-Consolidated Inc. for $250 million.

Subprime and commercial real estate loan investor and servicing company Ocwen Financial <% if gsSubBrand = "aolsnapshot" then Response.Write("(NYSE: OCN)") else Response.Write("(NYSE: OCN)") end if %> lost $1 3/8 to $11 3/8 after Morgan Stanley Dean Witter cut its rating on the company to "outperform" from "strong buy," while Prudential Securities lowered its rating to "hold" from "accumulate"... Manufacturing, production, and testing equipment maker Electro Scientific Industries <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: ESIO)") else Response.Write("(Nasdaq: ESIO)") end if %> dropped $1 1/16 to $15 3/16 after reporting fiscal Q1 EPS of $0.11 a share, down from $0.71 a year ago and analysts' expectations of $0.26... Electronic data interchange and transaction processing services provider Envoy Corp. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: ENVY)") else Response.Write("(Nasdaq: ENVY)") end if %> fell $3 7/8 to $25 1/4 on news of yet another class-action suit filed in the Middle District of Tennessee charging that the company issued false and misleading financial statements and press releases concerning Envoy's operating results, inflating the company's stock price.

The Barbers, Hairstyling for Men & Women Inc. <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: BBHF)") else Response.Write("(Nasdaq: BBHF)") end if %>, franchisor of Cost Cutters Family Hair Care, City Looks Salons International, and We Care Hair, was cut $7/8 to $6 7/8 after announcing that its chairman and CEO plan to sell a combined one million shares in a secondary public offering... Embedded operating software developer Integrated Systems <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: INTS)") else Response.Write("(Nasdaq: INTS)") end if %> fell $5/8 to $8 5/8 after reporting fiscal Q2 EPS of $0.13 (excluding one-time charges), up from $0.04 in the year-earlier period but a penny short of estimates... Household appliance maker Electrolux AB <% if gsSubBrand = "aolsnapshot" then Response.Write("(Nasdaq: ELUXY)") else Response.Write("(Nasdaq: ELUXY)") end if %> dropped $3 1/8 to $25 5/8 as the company has reportedly stopped Russian deliveries and production, and is being hurt by higher interest rates in Brazil.

FOOL ON THE HILL
An Investment Opinion
by Dale Wettlaufer

Cash Flow Review, Part 2

On Tuesday, we began to look at Revlon's cash flows, starting by reviewing the top to the bottom of the statement of cash flows. Before we go on, a word about the purpose of the cash flow statement. The cash flow statement reconciles the balance sheet figures shown at the beginning of a period with balance sheet figures at the end. Part of the change in resources flows through the income statement, but not all of the flows of resources can be seen on the income statement. That's how a company can "grow its way into bankruptcy" and that's why investors should not focus exclusively on earnings growth.

The cash flow statement can also be used as an alternative income statement showing what the company's cash income and outflows were for a given period. While the income statement can be full of assumptions and estimates, allowing a company to overstate or understate net income, the cash flow statement runs starkers. There is no faking the movement of resources in and out of a business, looking at it from the perspective of the cash flow statement, unless the balance sheet and the income statement are out-and-out lies. While you can get creative with the income statement, there's no room for subjectivity on the cash flow statement.

Back to Revlon. A couple of questions about why individual balance sheet amounts from one balance sheet to the next do not reconcile through individual line items in the cash flow statement. To wit, why don't the differences between these balance sheet amounts match these line items in the cash flow statement?

                                       1997     1996
Trade receivables, less allowances
of $25.9 and $24.9, respectively......$493.9 426.8
Inventories...........................349.3 281.1

Change in assets and liabilities:
Increase in trade receivables........(70.3) (67.7)
Increase in inventories...............(21.4) (5.3)


Here's why. If a company does an acquisition, which we see in the cash flow from investing activities section:


1997 1996

Acquisition of businesses,
net of cash acquired..........(60.4) (7.1)

You can't back into the actual net cash outlay for inventory by looking at period-to-period balance sheet changes. For the consideration paid by the company, it took in with the acquired corporation its assets and liabilities, including inventories. We can deduce from the period-to-period change in inventories, minus the net cash outlay for inventories shown on the balance sheet, the approximate amount of inventories taken in as part of the acquired company:

Change in inventories = $68.2 million less
Net cash outlay for inventories = $21.4 million
Inventories of acquired companies = $46.8 million.

Free Cash Flow

Free cash flow (FCF) is defined in so many different ways, correctly and incorrectly as the case might be, that one should state what one means by FCF when the term is used. Terms such as EBITDA (earnings before interest, taxes, depreciation, and amortization) and such have so bastardized the concept of free cash flow that you should define your conception of FCF if you want to be understood when using it. Free cash flow for our purposes, then, is earnings plus depreciation and amortization (of goodwill and intangibles, not of regular asset accruals) plus or minus investment. Investment is changes in working capital plus or minus capital expenditures, acquisitions, and divestitures.

In Revlon's case, cash flow from investing is straightforward enough:

                                  1997       1996
Capital expenditures............(56.5) (58.0)
Acquisition of businesses,
net of cash acquired....(60.4) (7.1)
Proceeds from the sale of
certain fixed assets.....8.5 -

Net cash used for investing
activities...(108.4) (65.1)


Now, for free cash flow, we have to deal with a big slug of "other" in the cash flow statement. This "other" appears on a regular basis in Revlon's operating cash flow statement:

                                  1997       1996
Other, net.......................(73.0) (45.8)


An investor has to decide whether these outlays represent ongoing expenses of doing business and thus reflect the company's ongoing profitability, or whether they can be disregarded in assessing the company's free cash flow. Piecing together a Ron Perelman company isn't the most fun thing in the world, so this may not be the best example for illustrating cash flow. But going through all the notes to financial statements, one can track down some of these off-income statement cash outlays. These include outlays for consolidations of facilities and restructurings taken as "extraordinary items" on past income statements. However, the presentation is not entirely clear. When a company can't present items in a clear manner and presents its second-largest cash outflow item as an "other," it's usually time to move on to a new company to look at.

But we'll stick with this one. We'll assume two scenarios, one in which the outlays are recurring and one in which they are not. The company's free cash flow, then, under the recurring scenario would very simply be net cash flow from operations minus cash used/generated in investing activities:

Net cash provided by (used for) operating activities.....$6.9

less

Net cash used for investing activities...(108.4) = outflow of $101.5 million

In the second scenario, we have:

Net income (loss)....................$43.6 +
Depreciation and amortization........103.8 +
Extraordinary item....................14.9 -
Gain on sale of subsidiary stock....(6.0) -
Gain on sale of certain fixed
assets, net..(4.4) -
Change in working capital.............(72) =
Net cash provided by (used for)
operating activities..$79.9


Less

Net cash used for investing activities....(108.4) = outflow of $28.5 million

In either case, granting leniency to the "extraordinary item" and the "other" item, the company is free cash flow negative. For a small, growing company, this might be all right, but cosmetics is a pretty mature industry, and we'd like to see some free cash flows as equity investors. However, that doesn't mean the company is worth nothing. Pushing out for a day a discussion of what cash flow does for valuation, we'll look at that question on Tuesday in Part 3.

CONFERENCE CALLS

Please see the Motley Fool's Conference Calls page for call information and links to synopses.

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Contributing Writers
Yi-Hsin Chang (TMF Puck), a Fool
Brian Graney (TMF Panic), Fool Two
Alex Schay (TMF Nexus6), Fool, too
Dale Wettlaufer (TMF Ralegh), Final Fool

Editing
Brian Bauer (TMF Hoops), another Fool
Bob Bobala (TMF Bobala), a Fool's Fool
Jennifer Silber (TMF Amused), Fool at last