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Friday, March 13, 1998

Hirsch International Corp.
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Phone: 516-436-7100
Website: http://www.hirschintl.com
Price (3/12/98): $9 19/32


HOW DID IT FIND TROUBLE?

For years, Hirsch International reaped what it sewed, as fast-rising sales of its embroidery machinery allowed it to stitch up seemly profits. But the seams have frayed on what looked like a solid growth story, and the reaping has turned grim.

Hirsch has long been the major U.S. distributor of high-tech sewing equipment made by Japan's Tajima, a leading manufacturer. That's why the company enjoyed annual sales growth of 29% between FY93 and FY97. Annualized average growth in net income was 48% over the same period. The story seemed to get even better when the firm acquired two competitors in 1996 and extended its U.S. distribution rights to Tajima products.

The stock began to unravel, though, in September, falling from near its all-time high around $26 to the high teens on word that the firm would miss third quarter estimates by 8 to 10 cents per share due to "a supply/demand imbalance." Third quarter results came in at $0.24 a share versus $0.28 a share in the third quarter of FY97, despite a 12% jump in sales.

Then on February 19, Hirsch said fourth quarter revenues would come in between $32 and $33 million, a drop from last year's $35 million. Worse, earnings would badly miss the $0.34 per share estimates, coming in at breakeven or better.

The company blamed slow sales of its multi-head machines on some of its larger customers moving to Mexico. Investors didn't wait around on pins and needles -- they ripped the stock in half in just one session.

BUSINESS DESCRIPTION

Hirsch International is a leading single-source provider to the embroidery industry, selling electronic single-head (44.5% of sales) and multi-head (56.5% of sales) embroidery machines to apparel makers such as Fruit of the Loom, OshKosh B'Gosh, and Russell. It also sells related software, supplies, and accessories, and leases machinery through its HAPL Financing subsidiary.

Prior to the 1996 acquisitions of Sewing Machine Exchange and Sedeco, Hirsch was the exclusive distributor of Tajima equipment in 26 states. These deals increased its territory to cover 39 states. A January 1997 agreement with Tajima also granted the company rights to distribute small Tajima embroidery machines in nine western states and Hawaii.

Tajima is a technological innovator that Hirsch has worked with for 20 years. Through its Tajima USA subsidiary and with technical assistance from Tajima, Hirsch last year opened a new facility in Bohemia, New York to manufacture embroidery machines with up to six heads. Hirsch announced on Wednesday of this week that Tokai Industries (Tajima's manufacturing arm) has purchased a 45% interest in Tajima USA.

Insiders (mainly CEO Henry Arnberg and COO Paul Levine) own 8% of the Class A shares and nearly all of the Class B shares, which control the board of directors.

FINANCIAL FACTS

Income Statement
12-month sales: $147 million
12-month income: $8.2 million
12-month EPS: $0.89
Profit Margin: 5.6%
Market Cap: $93.6 million

Balance Sheet
Cash: $3 million
Current Assets: $77 million
Current Liabilities: $36.8 million
Long-term Debt: $1.4 million

Ratios
Price-to-earnings: 10.8
Price-to-sales: 0.64

HOW COULD YOU HAVE SEEN IT COMING?

Hirsch's market-beating performance since going public in February 1994 owed a lot to the strong demand for technologically advanced labor-saving embroidery machines. In turn, this machinery expanded the range and complexity of possible designs and fed the boom for sports-related products with embroidered logos.

This positive trend allowed the company to raise $24 million in a secondary offering in June that helped pay down long-term debt. Plus, a strong dollar made Tajima's products cheaper for Hirsch to buy. So in theory, Japan's new troubles due to the Asian financial flu should have been at worst neutral for Hirsch.

Amid these positives, the third quarter shortfall should have been a wake-up call. How could the company have expanded its sales territory so much and yet managed to increase sales so little? Why had inventories and receivables skyrocketed? An investor re-examining the financials would have seen net margins declining from 7.3% in FY96 to 7% in FY97 to 5.6% in FY98.

The fourth quarter pre-announcement was a surprise, but the third quarter problems were bad enough to spur a shareholder to have a serious tete-a-tete with Investor Relations.

WHERE TO FROM HERE?

Any embroidery to the First Call estimates has now been ripped out, as FY99 numbers have been shredded to $1.02 per share from 1.57 per share. This former fast-grower is now contracting from last year's $1.10 per share, as the sales slowdown is exacerbated by the recent share dilution. Hirsch is now priced at about 9.4 times forward earnings, in-line with the industry's growth rate.

CEO Arnberg sounded the optimistic tone in recent press releases. He suggested that the apparel industry is shifting toward greater use of small embroidery machines and that's where Hirsch has strengthened its position with its new manufacturing facility and broader distribution rights.

He also noted that higher margin sales of software and supplies have been rising. They accounted for 18% of revenues for the first nine months of FY98. They should continue to increase since they represent a higher percent of small machine sales. Hirsh has proven to have a nicely profitable business in the past.

On the other hand, inventories are more than double where they were a year ago and accounts receivable have skyrocketed 65% versus last year. The back-to-back earnings shortfalls have destroyed the company's credibility. The market has now factored in sufficient pessimism. Still, it's likely to take a couple of quarters for Hirsch to manage its product transition and convince investors that it has stitched up its wounded business.

-- Louis Corrigan
([email protected])


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