Jan 27 2010

Christian Louboutin Sale adversely

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The footwear industry has relatively long lead times for design andproduction of product and thus, the Company must commit to production toolingand in some cases to production in advance of orders. If the Company fails toaccurately forecast consumer demand or if there are changes in consumerpreference or market demand after the Company has made such productioncommitments, the Company may encounter difficulty in filling customer orders orin liquidating excess inventory, which may have an adverse effect on theCompany’s sales margins and brand image.
SALES FORECASTS

The Company’s investment in advertising and marketing is based on salesforecasts and is necessarily made in advance of actual sales. The markets inwhich the Company does business are highly competitive, and the Company’sbusiness is affected by a variety of factors, including those described aboveunder &quot,Christian Louboutin Sale;Competition and Consumer Preferences", as well as brand awareness,changing consumer preferences,Christian Louboutin Boots, fashion trends, retail market conditions andeconomic and other factors. There can be no assurance that sales forecasts willbe achieved, and to the extent sales forecasts are not achieved, theseinvestments will represent a higher percentage of revenues, and the Company willexperience higher inventory levels and associated carrying costs, all of whichwould adversely impact the Company’s financial condition and results.

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