v2.4.0.6
Note 13 - Quarterly Results of Operations (Unaudited)
12 Months Ended
Dec. 31, 2012
Quarterly Financial Information [Text Block]
NOTE 13 – QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)

Amounts in thousands, except per share data:

   
Quarter Ended(1)
                                 
2012
 
March 31,
 
June 30,
 
September 30,
 
December 31,
                                 
Net sales
 
$
24,266
   
$
22,215
   
$
21,743
   
$
25,220
 
Gross profit
 
$
3,745
   
$
4,429
   
$
2,962
   
$
4,983
 
Net loss attributable to Bluefly, Inc. stockholders(2)(3)(4)
 
$
(7,870
)
 
$
(4,949
)
 
$
(6,277
)
 
$
(5,680
)
Net loss per common share attributable to Bluefly, Inc. stockholders – basic and diluted
 
$
(0.28
)
 
$
(0.17
)
 
$
(0.22
)
 
$
(0.20
)
Weighted average common shares outstanding – basic(5)
   
28,523,237
     
28,576,612
     
28,576,612
     
28,576,612
 
Weighted average common shares outstanding – diluted(5)
   
28,523,237
     
28,576,612
     
28,576,612
     
28,576,612
 

   
Quarter Ended(1)
                                 
2011
 
March 31,
 
June 30,
 
September 30,
 
December 31,
                                 
Net sales
 
$
21,693
   
$
24,037
   
$
21,194
   
$
29,358
 
Gross profit(6)
 
$
8,195
   
$
7,493
   
$
6,178
   
$
6,419
 
Net loss attributable to Bluefly, Inc. stockholders(2)(7)
 
$
(1,278
)
 
$
(1,032
)
 
$
(2,494
)
 
$
(6,180
)
Net loss per common share attributable to Bluefly, Inc. stockholders – basic and diluted
 
$
(0.05
)
 
$
(0.04
)
 
$
(0.10
)
 
$
(0.22
)
Weighted average common shares outstanding – basic(5)
   
24,605,199
     
24,611,736
     
25,530,899
     
28,284,268
(8)
Weighted average common shares outstanding – diluted(5)
   
24,605,199
     
24,611,736
     
25,530,899
     
28,284,268
(8)

   
Quarter Ended(1)
                                 
2010
 
March 31,
 
June 30,
 
September 30,
 
December 31,
                                 
Net sales
 
$
20,240
   
$
20,545
   
$
19,202
   
$
28,576
 
Gross profit
 
$
8,337
   
$
7,978
   
$
6,924
   
$
9,964
 
Net (loss) income
 
$
(1,501
)
 
$
(724
)
 
$
(2,077
)
 
$
269
 
Net (loss) income per common share – basic and diluted
 
$
(0.07
)
 
$
(0.03
)
 
$
(0.08
)
 
$
0.01
 
Weighted average common shares outstanding – basic(5)
   
20,896,437
     
24,597,254
     
24,598,151
     
24,598,811
 
Weighted average common shares outstanding – diluted(5)
   
20,896,437
     
24,597,254
     
24,598,151
     
24,724,658
 

(1)
Quarterly amounts may not sum to the annual amounts due to rounding.
   
(2)
These amounts exclude net losses attributable to the non-controlling interest in Eyefly LLC.
   
(3)
These amounts include operating expenses attributable to EVT Acquisition Co., LLC.
   
(4)
These amounts include net sales, cost of sales and operating expenses attributable to the Company’s controlling interest in Eyefly LLC through October 25, 2012.  This amount for the fourth quarter of 2012 includes an impairment loss adjustment of $383,000.
   
(5)
For years that the Company has incurred losses, and as a result of losses incurred by the Company, all potentially dilutive securities are anti-dilutive and accordingly, basic and diluted weighted average common shares outstanding are equal for the periods presented.
   
(6)
This amount, for the fourth quarter of 2011, includes (a) $2.4 million related to an increase in inventory reserves (of which $1.4 million relates to inventory written off as it was deemed unsellable) and (b) a write-off of $1.0 million related to merchandise credits from suppliers that the Company was not able to collect. The increase in inventory reserves was primarily the result of a shift in Company strategy with a view to accelerating its inventory turns.
   
(7)
This amount, for the fourth quarter of 2011, includes $1.2 million of bad debt expense (which is included as part of general and administrative expenses) related to (a) a write off of $475,000, which the Company was unable to collect in its entirety and (b) an increase in its allowance for doubtful accounts of $725,000 related to the entire remaining balance of the trade receivable. This allowance for doubtful accounts was necessary as the trade receivable was unsecured and the amount that the Company may ultimately recover is not presently determinable.
   
(8)
Weighted average common shares outstanding (basic and diluted) increased to 28,284,268 as a result of the September 2011 financing.