Hooker Furnishings
HOFT
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$0.13 B
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Hooker Furnishings - 10-Q quarterly report FY2026 Q1


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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM10-Q

 

Quarterlyreport pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

 

For the quarterly period ended May 4, 2025

 

Commission file number 000-25349

 

HOOKER FURNISHINGS CORPORATION

(Exact name of registrant as specified in its charter)

 

Virginia   54-0251350
(State or other jurisdiction of
incorporation or organization)
  (IRS employer
identification no.)

 

440 East Commonwealth Boulevard, Martinsville, VA 24112

(Address of principal executive offices, zip code)

 

(276)632-2133

(Registrant’s telephone number, including area code)

 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes No ☐

 

Indicate by check mark whether the registrant has submitted electronically, every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (Section 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes No ☐

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer”, “accelerated filer”, “smaller reporting company”, and “emerging growth company” in Rule 12b-2 of the Exchange Act.

 

Large accelerated Filer Accelerated filer
Non-accelerated Filer Smaller reporting company
Emerging growth company  

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No

 

Securities registered pursuant to Section 12(b) of the Act:

 

Title of each class   Trading Symbol(s)   Name of each exchange on which registered
Common Stock, no par value   HOFT   NASDAQ Global Select Market

 

As of June 6, 2025, there were 10,697,007 shares of the registrant’s common stock outstanding.

 

 

 

 

TABLE OF CONTENTS

 

PART I. FINANCIAL INFORMATION 
   
Item 1.Financial Statements3
   
Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations18
   
Item 3.Quantitative and Qualitative Disclosures about Market Risk30
   
Item 4.Controls and Procedures30
   
PART II. OTHER INFORMATION 
   
Item 5.Other Information31
   
Item 6.Exhibits31
   
Signature32

 

 

PART I. FINANCIAL INFORMATION

 

Item 1. Financial Statements

 

HOOKER FURNISHINGS CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

(In thousands)

 

As of May 4,  February 2, 
  2025  2025 
  (unaudited)    
Assets      
Current assets      
Cash and cash equivalents $18,011  $6,295 
Trade accounts receivable, net  39,597   58,198 
Inventories  64,316   70,755 
Income tax recoverable  -   521 
Prepaid expenses and other current assets  6,144   5,355 
Total current assets  128,068   141,124 
Property, plant and equipment, net  28,164   28,195 
Cash surrender value of life insurance policies  30,015   29,238 
Deferred taxes  17,120   16,057 
Operating leases right-of-use assets  43,689   45,575 
Intangible assets, net  21,191   22,104 
Goodwill  15,036   15,036 
Other assets  16,402   16,613 
Total non-current assets  171,617   172,818 
Total assets $299,685  $313,942 
         
Liabilities and Shareholders’ Equity        
Current liabilities        
Trade accounts payable $11,534  $20,001 
Accrued salaries, wages and benefits  4,006   3,851 
Accrued income taxes  292   49 
Customer deposits  6,386   5,655 
Current portion of operating lease liabilities  7,647   7,502 
Other accrued expenses  2,643   2,916 
Total current liabilities  32,508   39,974 
Long term debt  22,263   21,717 
Deferred compensation  6,649   6,795 
Operating lease liabilities  39,108   41,073 
Total long-term liabilities  68,020   69,585 
Total liabilities  100,528   109,559 
         
Shareholders’ equity        
Common stock, no par value, 20,000 shares authorized, 10,712 and 10,703 shares issued and outstanding on each date  50,831   50,474 
Retained earnings  147,787   153,336 
Accumulated other comprehensive income  539   573 
Total shareholders’ equity  199,157   204,383 
Total liabilities and shareholders’ equity $299,685  $313,942 

 

The accompanying notes are an integral part of the unaudited condensed consolidated financial statements.

 

3

 

HOOKER FURNISHINGS CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

(In thousands, except per share data)

(Unaudited)

 

  For the 
  Thirteen Weeks Ended 
  May 4,  April 28, 
  2025  2024 
       
Net sales $85,316  $93,571 
         
Cost of sales  66,314   74,350 
         
Gross profit  19,002   19,221 
         
Selling and administrative expenses  21,653   23,467 
Intangible asset amortization  913   924 
         
Operating (loss) / income  (3,564)  (5,170)
         
Other income, net  126   627 
Interest expense, net  378   364 
         
(Loss) / income before income taxes  (3,816)  (4,907)
         
Income tax (benefit) / expense  (764)  (816)
         
Net (loss) / income $(3,052) $(4,091)
         
(Loss) / earnings per share        
Basic $(0.29) $(0.39)
Diluted $(0.29) $(0.39)
         
Weighted average shares outstanding:        
Basic  10,563   10,496 
Diluted  10,563   10,496 
         
Cash dividends declared per share $0.23  $0.23 

 

The accompanying notes are an integral part of the unaudited condensed consolidated financial statements.

 

4

 

HOOKER FURNISHINGS CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) / INCOME

(In thousands)

(Unaudited)

 

  For the 
  Thirteen Weeks Ended 
  May 4,  April 28, 
  2025  2024 
       
Net (loss) / income $(3,052) $(4,091)
Other comprehensive income:        
Actuarial adjustments  (45)  (59)
Income tax effect on adjustments  11   14 
Adjustments to net periodic benefit cost  (34)  (45)
         
Total comprehensive (loss) / income $(3,086) $(4,136)

 

The accompanying notes are an integral part of the unaudited condensed consolidated financial statements.

 

5

 

HOOKER FURNISHINGS CORPORATION AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

(In thousands)

(Unaudited)

 

  For the 
  Thirteen Weeks Ended 
  May 4,  April 28, 
  2025  2024 
Operating Activities:      
Net (loss) / income $(3,052) $(4,091)
Adjustments to reconcile net income to net cash (used in) / provided by operating activities:        
Depreciation and amortization  2,203   2,283 
Deferred income tax expense  (1,052)  (1,329)
Noncash restricted stock and performance awards  357   205 
Provision for doubtful accounts and sales allowances  (247)  (408)
Gain on life insurance policies  (679)  (938)
(Gain) / loss on disposal of assets  15    
Changes in assets and liabilities:        
Trade accounts receivable  18,847   2,102 
Inventories  6,440   5,179 
Income tax recoverable  521   493 
Prepaid expenses and other assets  (928)  (2,183)
Trade accounts payable  (8,498)  2,122 
Accrued salaries, wages, and benefits  155   (1,758)
Accrued income taxes  243   - 
Customer deposits  731   690 
Operating lease assets and liabilities  67   139 
Other accrued expenses  (270)  (819)
Deferred compensation  (190)  (210)
Net cash provided by operating activities $14,663  $1,477 
         
Investing Activities:        
Purchases of property and equipment  (851)  (843)
Premiums paid on life insurance policies  (116)  (116)
Net cash used in investing activities $(967) $(959)
         
Financing Activities:        
Proceeds from revolving credit facility  534   - 
Cash dividends paid  (2,497)  (2,452)
Debt issuance cost  (17)  - 
Payments for long-term loans  -   (350)
Net cash used in financing activities $(1,980) $(2,802)
         
Net increase / (decrease) in cash and cash equivalents  11,716   (2,284)
Cash and cash equivalents - beginning of year  6,295   43,159 
Cash and cash equivalents - end of quarter $18,011  $40,875 
         
Supplemental disclosure of cash flow information:        
Cash paid for income taxes, net of refund $(475) $15 
Cash paid for interest, net  466   367 
         
Non-cash transactions:        
Increase / (decrease) in lease liabilities arising from changes in right-of-use assets $10  $287 
Increase in property and equipment through accrued purchases  30   26 

 

The accompanying notes are an integral part of the unaudited condensed consolidated financial statements.

 

6

 

HOOKER FURNISHINGS CORPORATION AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY

(In thousands, except per share data)

(Unaudited)

 

           Accumulated    
           Other  Total 
  Common Stock  Retained  Comprehensive  Shareholders’ 
  Shares  Amount  Earnings  Income  Equity 
Balance at January 28, 2024  10,672  $49,524  $175,717  $734  $225,975 
Net loss for the 13 weeks ended April 28, 2024          (4,091)      (4,091)
Actuarial adjustments on defined benefit plan, net of tax of $14              (45)  (45)
Cash dividends paid and accrued ($0.23 per share)          (2,452)      (2,452)
Restricted stock grants, net of forfeitures  7   (205)          (205)
Restricted stock compensation cost      268           268 
Performance-based restricted stock units cost      142           142 
Balance at April 28, 2024  10,679  $49,729  $169,174  $689  $219,592 
                     
Balance at February 2, 2025  10,703  $50,474  $153,336  $573  $204,383 
Net loss for the 13 weeks ended May 4, 2025          (3,052)      (3,052)
Actuarial adjustments on defined benefit plan, net of tax of $11              (34)  (34)
Cash dividends paid and accrued ($0.23 per share)          (2,497)      (2,497)
Restricted stock grants, net of forfeitures  9   (212)          (212)
Restricted stock compensation cost      417           417 
Performance-based restricted stock units cost      152           152 
Balance at May 4, 2025  10,712  $50,831  $147,787  $539  $199,157 

 

The accompanying notes are an integral part of the unaudited condensed consolidated financial statements.

 

7

 

HOOKER FURNISHINGS CORPORATION AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(Dollar and share amounts in tables, except per share amounts, in thousands unless otherwise indicated)

(Unaudited)

For the Thirteen Weeks Ended May 4, 2025

 

1.Preparation of Interim Financial Statements

 

The condensed consolidated financial statements of Hooker Furnishings Corporation and subsidiaries (referred to as “we,” “us,” “our,” “Hooker” or the “Company”) have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”). In the opinion of management these statements include all adjustments necessary for a fair statement of the results of all interim periods reported herein. All such adjustments are of a normal recurring nature. Certain information and footnote disclosures prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) are condensed or omitted pursuant to SEC rules and regulations. However, we believe that the disclosures made are adequate for a fair presentation of our results of operations and financial position. These financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes included in our annual report on Form 10-K for the fiscal year ended February 2, 2025 (“2025 Annual Report”). The preparation of financial statements in conformity with GAAP requires us to make estimates and assumptions that affect both the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from our estimates. Operating results for the interim periods reported herein may not be indicative of the results expected for the fiscal year.

 

The financial statements contained herein are being filed as part of a quarterly report on Form 10-Q covering the 2026 fiscal year thirteen-week period (also referred to as “three months,” “three-month period,” “quarter,” “first quarter” or “quarterly period”) that began February 3, 2025 and ended May 4, 2025. This report discusses our results of operations for these periods compared to the 2025 fiscal year thirteen-week period that began January 29, 2024 and ended April 28, 2024; and our financial condition as of May 4, 2025 compared to February 2, 2025.

 

References in these notes to the condensed consolidated financial statements of the Company to:

 

the 2026 fiscal year and comparable terminology mean the fifty-two-week fiscal year that began February 3, 2025 and will end February 1, 2026; and

 

the 2025 fiscal year and comparable terminology mean the fifty-three-week fiscal year that began January 29, 2024 and ended February 2, 2025.

 

2.Recently Adopted Accounting Policies

 

In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”. The new guidance requires enhanced effective tax rate reconciliation and income taxes paid disclosures. ASU 2023-09 is effective for annual periods beginning after December 15, 2024 (our fiscal 2026). We are currently evaluating the impact that the adoption of this new guidance will have on our consolidated financial statements and will add necessary disclosures upon adoption.

 

In November 2024, the FASB issued ASU 2024-03, “Disaggregation of income statement expenses”. The new guidance requires new tabular disclosures to disaggregate prescribed natural expenses underlying any income statement caption. ASU 2024-03 is effective for annual periods beginning after December 15, 2026 (our fiscal 2027). We are currently evaluating the impact that the adoption of this new guidance will have on our consolidated financial statements and will add necessary disclosures upon adoption.

 

We reviewed all other newly issued accounting pronouncements and concluded that they are either not applicable to our business or are not expected to have a material effect on our consolidated financial statements as a result of future adoption.

 

8

 

3.Accounts Receivable

 

  May 4,  February 2, 
  2025  2025 
       
Gross accounts receivable $45,324  $64,344 
Customer allowances  (958)  (1,019)
Allowance for doubtful accounts  (4,769)  (5,127)
Trade accounts receivable $39,597  $58,198 

 

4.Inventories

 

  May 4,  February 2, 
  2025  2025 
Finished furniture $76,165  $82,635 
Furniture in process  1,610   1,524 
Materials and supplies  11,382   11,229 
Inventories at FIFO  89,157   95,388 
Reduction to LIFO basis  (24,841)  (24,633)
Inventories $64,316  $70,755 

 

5.Property, Plant and Equipment

 

  Depreciable
Lives
 May 4,  February 2, 
  (In years) 2025  2025 
         
Buildings and land improvements 15 - 30 $34,443  $34,439 
Machinery and equipment 10  12,198   12,165 
Computer software and hardware 3 - 10  8,287   8,581 
Leasehold improvements Term of lease  13,254   13,233 
Furniture and fixtures 3 - 10  7,490   7,487 
Other 5  701   701 
Total depreciable property at cost    76,373   76,606 
Less accumulated depreciation    (52,061)  (51,443)
Total depreciable property, net    24,312   25,163 
Land    1,077   1,077 
Construction-in-progress    2,775   1,955 
Property, plant and equipment, net   $28,164  $28,195 

 

6.Cloud Computing Hosting Arrangement

 

We are implementing a common Enterprise Resource Planning (ERP) system across all divisions. The ERP system went live at Sunset West in December 2022 and in the legacy Hooker divisions and for consolidated reporting in early September 2023. Due to our cost reduction initiatives, we have temporarily paused the ERP project in the Home Meridian segment beginning in the third quarter of fiscal 2025. Based on the provisions of ASU 2018-15, Intangibles — Goodwill and Other — Internal-Use Software, we capitalize implementation costs associated with hosting arrangements that are service contracts. These costs are recorded in “other noncurrent assets” of our consolidated balance sheets. We amortize on a straight-line basis over 10-years term. The amortization expenses are recorded as a component of selling and administrative expenses in our consolidated statements of operations.

 

9

 

Implementation costs of $203,000 and interest expense of $62,000 were capitalized in fiscal 2026 first quarter. Implementation costs of $1.3 million and interest expense of $55,000 were capitalized in fiscal 2025 first quarter. Amortization expenses of $368,000 and $291,000 were recorded in first quarters of fiscal 2026 and 2025, respectively. The capitalized implementation costs at May 4, 2025 and February 2, 2025 were as follows:

 

  May 4, 2025  February 2, 2025 
  Gross
carrying
amount
  Accumulated
amortization
  Gross
carrying
amount
  Accumulated
amortization
 
Implementation Costs $16,984  $(1,924) $16,782  $(1,561)
Interest Expenses  658   (32)  596   (27)

 

7.Fair Value Measurements

 

Fair value is the price that would be received upon the sale of an asset or paid upon the transfer of a liability (an exit price) in an orderly transaction between market participants on the applicable measurement date. We use a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. These tiers include:

 

Level 1, defined as observable inputs such as quoted prices in active markets for identical assets and liabilities;

 

Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and

 

Level 3, defined as unobservable inputs for which little or no market data exists, therefore requiring an entity to develop its own assumptions.

 

As of May 4, 2025 and February 2, 2025, Company-owned life insurance was measured at fair value on a recurring basis based on Level 2 inputs. The fair value of the Company-owned life insurance is determined by inputs that are readily available in public markets or can be derived from information available in publicly quoted markets. Additionally, the fair value of the Company-owned life insurance is marked to market each reporting period and any change in fair value is reflected in income for that period.

 

Our assets measured at fair value on a recurring basis at May 4, 2025 and February 2, 2025, were as follows:

 

  Fair value at May 4, 2025  Fair value at February 2, 2025 
Description Level 1  Level 2  Level 3  Total  Level 1  Level 2  Level 3  Total 
  (In thousands)    
Assets measured at fair value                        
Company-owned life insurance $
     -
  $30,015  $
     -
  $30,015  $
     -
  $29,238  $
     -
  $29,238 

 

10

 

8.Intangible Assets

 

Our intangible assets with indefinite lives consist of: goodwill related to the Shenandoah, Sunset West and BOBO Intriguing Objects acquisitions; and trademarks and tradenames related to the acquisitions of Bradington-Young, Home Meridian and BOBO Intriguing Objects. Our intangible assets with definite lives are recorded in our Home Meridian and Domestic Upholstery segments. Details of our intangible assets are as follows:

 

  May 4, 2025  February 2, 2025 
  Gross
carrying
amount
  Impairment /
Accumulated
Amortization
  Gross
carrying
amount
  Impairment /
Accumulated
Amortization
 
Intangible assets with indefinite lives:            
Goodwill            
Domestic Upholstery - Shenandoah *  490   -   490   - 
Domestic Upholstery - Sunset West  14,462   -   14,462   - 
All Other - BOBO Intriguing Objects  84   -   84   - 
Goodwill  15,036   -   15,036   - 
                 
Trademarks and Trade names *  5,180   -   5,180   - 
                 
Intangible assets with definite lives:                
Customer Relationships  38,001   (23,189)  38,001   (22,349)
Trademarks and Trade names  2,334   (1,134)  2,334   (1,062)
                 
Intangible assets, net  45,515   (24,323)  45,515   (23,411)

 

*:The amounts are net of impairment charges of $16.4 million related to Shenandoah goodwill and $7.6 million related to certain Home Meridian segment trade names, of which $4.8 million were recorded in fiscal 2021 and $2.8 million were recorded in fiscal 2025.

 

Amortization expenses for intangible assets with definite lives were $913,000 and $924,000 for the first quarters of fiscal 2026 and 2025, respectively. For the remainder of fiscal 2026, amortization expense is expected to be approximately $2.6 million

 

9.Leases

 

We have operating leases for warehouses, showrooms, manufacturing facilities, offices and equipment. We recognized sublease income of $18,000and $53,000 in the first quarters of fiscal 2026 and 2025, respectively.

 

The components of lease cost and supplemental cash flow information for leases for the first quarters of fiscal 2026 and 2025 were:

 

  Thirteen Weeks Ended 
  May 4,
2025
  April 28,
2024
 
Operating lease cost $2,541  $2,526 
Variable lease cost  88   105 
Short-term lease cost  49   116 
Total operating lease cost $2,678  $2,747 
         
Operating cash outflows $2,611  $2,608 

 

11

 

The right-of-use assets and lease liabilities recorded on our condensed consolidated balance sheets as of May 4, 2025 and February 2, 2025 were as follows:

 

  May 4,
2025
  February 2,
2025
 
Real estate $42,818  $44,640 
Property and equipment  871   935 
Total operating leases right-of-use assets $43,689  $45,575 
         
Current portion of operating lease liabilities $7,647  $7,502 
Long term operating lease liabilities  39,108   41,073 
Total operating lease liabilities $46,755  $48,575 

 

The weighted-average discount rate is 5.50%. The weighted-average remaining lease term is 6.0 years.

 

The following table reconciles the undiscounted future lease payments for operating leases to the operating lease liabilities recorded in the condensed consolidated balance sheets on May 4, 2025:

 

  Undiscounted
Future
Operating
Lease
Payments
 
Remainder of fiscal 2026 $7,486 
2027  10,091 
2028  8,426 
2029  7,724 
2030  7,337 
2031 and thereafter  14,481 
Total lease payments $55,545 
Less: impact of discounting  (8,790)
Present value of lease payments $46,755 

 

10.Long-Term Debt

 

On December 5, 2024, the Company and its wholly owned subsidiaries, Bradington-Young, LLC, Sam Moore Furniture LLC and Home Meridian Group, LLC (together with the Company, the “Borrowers”), entered into an Amended and Restated Loan and Security Agreement (the “Amended and Restated Loan Agreement”) with Bank of America, N.A. (“BofA”), as lender. The Amended and Restated Loan Agreement amends, restates and replaces the Second Amended and Restated Loan Agreement, dated as of September 29, 2017, between the Borrowers and BofA, as amended (the “Existing Loan Agreement”). The outstanding principal amount of loans and letters of credit issued under the Existing Loan Agreement and used to collateralize certain insurance arrangements and for imported product purchases will remain outstanding as loans and letters of credit under the Amended and Restated Loan Agreement.

 

The Amended and Restated Loan Agreement provides for a revolving credit facility in a committed principal amount of up to $70,000,000(the “Revolving Commitment”), including subline of $8,000,000 for letters of credit, and an option to increase the Revolving Commitment by up to $30,000,000 upon meeting certain conditions, including agreement by BofA to increase the Revolving Commitment by such amount. Proceeds of loans and letters of credit under the Amended and Restated Loan Agreement will be available (a) on entry into the Amended and Restated Loan Agreement to replace the outstanding loans and letters of credit outstanding under the Existing Loan Agreement and to pay fees and expenses related to entry into the Amended and Restated Loan Agreement and (b) from and after entry into the Amended and Restated Loan Agreement, for general working capital and other corporate purposes of the Borrower.

 

Availability of loans and letters of credit under the Revolving Commitment is capped by a borrowing base formula calculated as of any date as the sum for the Borrowers of (a) the value of their accounts receivable, (b) the value of their inventory, (c) the value of their in-transit inventory and (d) the life insurance cash surrender value of company-owned life insurance policies, in each case subject to eligibility requirements, advance rates, valuation metrics, reductions for write-offs and other dilutive items and reserves (the “Borrowing Base”). The lesser of the Revolving Commitment and the Borrowing Base, in each case net of the principal amount of outstanding loans and the face amount of letters of credit, constitutes “Availability” under the Amended and Restated Credit Agreement.

 

12

 

Outstanding loans under the Amended and Restated Loan Agreement will bear interest at a rate per annum equal to the then-current Term SOFR Rate for a period of one month plus 0.10% plus a margin of 1.75%. The Term SOFR Rate will be adjusted on a monthly basis. Letters of credit are subject to a letter of credit fee equal to the actual daily amount of undrawn letters of credit multiplied by a per annum rate of 1.75% and a fronting fee equal to the actual daily amount of undrawn letters of credit multiplied by a per annum rate of 0.125%. We must also pay a monthly unused commitment fee that is based on the average daily unused amount of Revolving Commitment multiplied by a per annum rate of 0.25%. All accrued interest and fees are payable in cash monthly in arrears.

 

We may prepay any outstanding principal amounts borrowed under the Amended and Restated Loan Agreement at any time, without penalty provided that any payment is accompanied by all accrued interest owed. Subject to the Borrowers having sufficient borrowing base capacity and customary conditions precedent to borrowing, amounts repaid may be reborrowed. The Revolving Commitment will terminate, and all amounts outstanding thereunder will be due and payable, on December 5, 2029.

 

The obligations under the Amended and Restated Loan Agreement are secured by a first priority security interest in substantially all of the assets of the Borrowers, other than real estate, including all Company-owned life insurance policies, all accounts receivable, all inventory, all intellectual property, all equipment and all other personal property.

 

The Amended and Restated Loan Agreement includes customary representations and warranties and requires the Borrowers to comply with customary affirmative and negative covenants, including, among other things, a financial covenant requiring the maintenance of a ratio of (x) EBITDA net of capital expenditures (to the extent not paid using Borrowed Money) to (y) the sum of debt service and dividends paid, in each case as of the last day of each month for the trailing twelve-month period ending on such day, of at least 1.0 to 1.0, if an event of default has occurred and is continuing or Availability has fallen below 10% of the Revolving Commitment at any time (until such time as both Availability is 10% or greater and no event of default exists, for the 30 consecutive days prior to such month end).

 

The Amended and Restated Loan Agreement also limits the Borrowers’ right to incur other indebtedness, make certain investments and create liens upon our assets, subject to certain exceptions, among other restrictions. The Amended and Restated Loan Agreement does not restrict the Company’s ability to pay cash dividends on, or repurchase, shares of its common stock, subject to (a) no default existing prior to or resulting from such dividend or repurchase, (b) Availability is not less than 15% of the Revolving Commitment for each of the preceding 45 days prior to announcement of such dividend or repurchase and after giving pro forma effect to such dividend or repurchase and (c) if Availability is less than 20% of the Revolving Commitment on any day in such 45-day period, the Borrowers are in compliance with the financial covenant described above after giving effect to such dividend or repurchase.

 

We incurred $480,000 in fiscal 2025 and an additional $17,000 in fiscal 2026 first quarter in debt issuance costs in connection with our term loans. As of May 4, 2025, unamortized loan costs of $456,000 were netted against the carrying value of our term loans on our consolidated balance sheets.

 

As of May 4, 2025, we had $22.6 million principal amount of outstanding loans and $6.7 million face amount of letters of credit. We had $40.7 million of Availability based on the current Borrowing Base. There were no additional borrowings outstanding under the Amended and Restated Loan Agreement as of May 4, 2025.

 

11.Earnings Per Share

 

We refer you to the discussion of Earnings Per Share in Note 1. Summary of Significant Accounting Policies, in the financial statements included in our 2024 Annual Report, for additional information concerning the calculation of earnings per share (EPS).

 

All stock awards are designed to encourage retention and to provide an incentive for increasing shareholder value. We have issued restricted stock awards to non-employee members of the board of directors since 2006 and to certain non-executive employees since 2014. We have issued RSUs to certain senior executives since fiscal 2012 under the Company’s Stock Incentive Plan. Each RSU entitles an executive to receive one share of the Company’s common stock if the executive remains continuously employed with the Company through the applicable vesting date. The RSUs may be paid in shares of our common stock, cash or both at the discretion of the Compensation Committee of our board of directors. We have issued PSUs to certain senior executives since fiscal 2019 under the Company’s Stock Incentive Plan. Each PSU entitles the executive officer to receive one share of our common stock based on the achievement of two specified performance conditions if the executive officer remains continuously employed through the end of the three-year performance period. Historically, one target is based on our annual average growth in our EPS over the performance period and the other target is based on EPS growth over the performance period compared to our peers. For the PSUs issued under the Company’s 2024 Plan in fiscal 2025 and afterwards, one target is the Company’s annual EPS growth over the performance period and the other target is the Company’s total shareholder return during the performance period compared to the Company’s peer group. The payout or settlement of the PSUs will be made in shares of our common stock.

 

13

 

We expect to continue to grant these types of awards annually in the future. The following table sets forth the number of outstanding restricted stock awards and RSUs and PSUs, net of forfeitures and vested shares, as of the fiscal period-end dates indicated:

 

  May 4,  February 2, 
  2025  2025 
       
Restricted shares  120   151 
RSUs and PSUs  212   115 
   332   266 

 

All restricted shares, RSUs and PSUs awarded that have not yet vested are considered when computing diluted earnings per share.

 

The following table sets forth the computation of basic and diluted earnings per share:

 

  Thirteen Weeks Ended 
  May 4,  April 28, 
  2025  2024 
       
Net (loss) / income $(3,052) $(4,091)
Less: Unvested participating restricted stock dividends  33   41 
Net earnings allocated to unvested participating restricted stock  -   - 
(Loss) / Earnings available for common shareholders  (3,085)  (4,132)
         
Weighted average shares outstanding for basic earnings per share  10,563   10,496 
Dilutive effect of unvested restricted stock, RSU and PSU awards  -   - 
Weighted average shares outstanding for diluted earnings per share  10,563   10,496 
         
Basic (loss) / earnings per share $(0.29) $(0.39)
         
Diluted (loss) / earnings per share $(0.29) $(0.39)

 

Due to net losses in the first quarters of fiscal 2026 and 2025, approximately 133,000 and 203,000 shares would have been antidilutive and are therefore excluded from the calculation of earnings per share, respectively.

 

12.Income Taxes

 

We recorded income tax benefits of $764,000 and $816,000 for the fiscal 2026 and fiscal 2025 first quarters, respectively. The effective tax rates for the fiscal 2026 and 2025 first quarters were 20.0% and 16.6%, respectively. The increase in the effective tax rate for the current fiscal quarter was primarily attributable to a non-taxable life insurance gain recognized in the prior-year period, which reduced the effective tax rate.

 

No material and non-routine positions have been identified as uncertain tax positions.

 

Tax years ending January 29, 2023 through February 2, 2025 remain subject to examination by federal and state taxing authorities.

 

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13.Segment Information

 

As a public entity, we are required to present disaggregated information by segment using the management approach. The objective of this approach is to allow users of our financial statements to see our business through the eyes of management based upon the way management reviews performance and makes decisions. The management approach requires segment information to be reported based on how management internally evaluates the operating performance of the company’s business units or segments. The objective of this approach is to meet the basic principles of segment reporting as outlined in ASC 280 Segments (“ASC 280”), which are to allow the users of our financial statements to:

 

better understand our performance;

 

better assess our prospects for future net cash flows; and

 

make more informed judgments about us as a whole.

 

We define our segments as those operations our chief operating decision maker (“CODM”) regularly reviews to analyze performance and allocate resources. The Company’s CODM is the Chief Executive Officer. The CODM regularly reviews net sales, gross profit, and operating income by segment as the primary measures of segment performance. The CODM reviews net sales as a primary indicator of operational performance, assessing how much revenue is brought in from core business activities, after returns, allowances, and discounts, which reflects demand and execution of each segment’s strategy. Gross profit is reviewed by the CODM as a diagnostic metric, particularly useful in evaluating margin trends. Operating income is the key profitability metric used to assess performance across segments and make decisions related to resource allocation, including capital expenditures, headcount, and other investment initiatives. These metrics are considered in budgeting, forecasting, and operational planning decisions.

 

For financial reporting purposes, we are organized into three reportable segments and “All Other”, which includes the remainder of our businesses:

 

Hooker Branded, consisting of the operations of our imported Hooker Casegoods and Hooker Upholstery businesses;

 

Home Meridian, is a stand-alone, mostly autonomous business that serves a different type or class of customer than do our other operating segments and at much lower margins;

 

Domestic Upholstery, which includes the domestic upholstery manufacturing operations of Bradington-Young, HF Custom (formerly Sam Moore), Shenandoah Furniture and Sunset West; and

 

All Other, consisting of intercompany eliminations and operating segments that are not individually reportable. Due to a change in the way management internally evaluates operating performance, beginning with the fiscal 2026 first quarter, Hooker Branded and Domestic Upholstery segments’ results now include all the sales of products formerly included in H Contract’s results. Fiscal 2025 results discussed below have been recast to reflect this change.

 

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The following tables present segment information for the periods, and as of the dates, indicated.

 

  Thirteen Weeks Ended 
  May 4,
2025
     April 28,
2024
    
     % Net     % Net 
Net Sales    Sales     Sales 
Hooker Branded $37,108   43.5% $36,808   39.3%
Home Meridian  18,811   22.0%  26,424   28.2%
Domestic Upholstery  28,913   33.9%  30,027   32.1%
All Other  484   0.6%  312   0.3%
Consolidated $85,316   100% $93,571   100%
                 
Gross Profit                
Hooker Branded $11,065   29.8% $11,457   31.1%
Home Meridian  2,733   14.5%  3,301   12.5%
Domestic Upholstery  5,280   18.3%  4,705   15.7%
All Other  (76)  -15.7%  (242)  -77.6%
Consolidated $19,002   22.3% $19,221   20.5%
                 
Selling and Administrative Expenses                
Hooker Branded $11,037   29.7% $11,277   30.6%
Home Meridian  5,245   27.9%  6,394   24.2%
Domestic Upholstery  5,290   18.3%  5,419   18.0%
All Other  81   16.7%  377   120.8%
Consolidated $21,653   25.4% $23,467   25.1%
                 
Intangible assets amortization                
Home Meridian $327   1.7% $330   1.2%
Domestic Upholstery  586   2.0%  594   2.0%
Consolidated $913   1.1% $924   1.0%
                 
Operating (Loss) / Income                
Hooker Branded $27   0.1% $179   0.5%
Home Meridian  (2,840)  -15.1%  (3,423)  -13.0%
Domestic Upholstery  (595)  -2.1%  (1,308)  -4.4%
All Other  (156)  -32.2%  (618)  -198.1%
Consolidated $(3,564)  -4.2% $(5,170)  -5.5%
                 
Other Income, net                
Hooker Branded $81   0.2% $386   1.0%
Home Meridian  14   0.1%  240   0.9%
Domestic Upholstery  -   0.0%  -   0.0%
All Other  31   6.4%  1   0.3%
Consolidated $126   0.1% $627   0.7%
                 
Interest expense - Corporate $378   0.4% $364   0.4%
                 
Income taxes - Corporate $(764)  -0.9% $(816)  -0.9%
                 
Net (loss) / income - Corporate $(3,052)  -3.6% $(4,091)  -4.4%
                 
Restructuring Costs                
Hooker Branded $127      $-     
Home Meridian  277       -     
Domestic Upholstery  113       -     
All Other  6       -     
Consolidated $523      $-     
                 
Capital Expenditures                
Hooker Branded $675      $205     
Home Meridian  134       235     
Domestic Upholstery  42       392     
All Other  -       11     
Consolidated $851      $843     
                 
Depreciation & Amortization                
Hooker Branded $532      $681     
Home Meridian  582       625     
Domestic Upholstery  1,037       968     
All Other  52       9     
Consolidated $2,203      $2,283     

 

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  As of
May 4,
     As of
February 2,
    
  2025  %Total  2025  %Total 
Assets    Assets     Assets 
Hooker Branded $162,672   61.6% $153,373   55.4%
Home Meridian  42,174   16.0%  62,338   22.5%
Domestic Upholstery  56,664   21.5%  58,746   21.2%
All Other  1,947   0.9%  2,344   0.8%
Consolidated Assets $263,457   100% $276,801   100%
Consolidated Goodwill and Intangibles  36,228       37,141     
Total Consolidated Assets $299,685      $313,942     

 

Sales by product type are as follows:

 

  Net Sales (in thousands) 
  Thirteen Weeks Ended 
  May 4,
2025
  %Total  April 28,
2024
  %Total 
Casegoods $48,520   57% $53,109   57%
Upholstery  36,796   43%  40,462   43%
  $85,316   100% $93,571   100%

 

14.Subsequent Events

 

Dividends

 

OnJune 3, 2025, our board of directors declared a quarterly cash dividend of $0.23 per share which will be paid on June 30, 2025 to shareholders of record at June 16, 2025.

 

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Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

 

All references to the “Company,” “we,” “us” and “our” in this document refer to Hooker Furnishings Corporation and its consolidated subsidiaries, unless specifically referring to segment information. All references to the “Hooker,” “Hooker Division(s),” “Hooker Legacy Brands” or “traditional Hooker” divisions or companies refer to all current business units and brands except for those in the Home Meridian segment. The Hooker Branded segment includes Hooker Casegoods and Hooker Upholstery. The Domestic Upholstery segment includes Bradington-Young, HF Custom (formerly Sam Moore), Shenandoah Furniture and Sunset West. All Other includes intercompany eliminations and operating segments that are not individually reportable.

 

Forward-Looking Statements

 

Certain statements made in this report, including statements under Item 2. “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and in the notes to the consolidated financial statements included in this report, are not based on historical facts, but are forward-looking statements.  These statements reflect our reasonable judgment with respect to future events and typically can be identified by the use of forward-looking terminology such as “believes,” “expects,” “projects,” “intends,” “plans,” “may,” “will,” “should,” “would,” “could,” or “anticipates,” or the negatives thereof, or other variations thereof, or comparable terminology, or by discussions of strategy.  Forward-looking statements are subject to risks and uncertainties that could cause actual results to differ materially from those in the forward-looking statements.  Those risks and uncertainties include but are not limited to:

 

(1) general economic or business conditions, both domestically and internationally, including the current macro-economic uncertainties and challenges to the retail environment for home furnishings along with instability in the financial and credit markets, in part due to fluctuating interest rates and housing market volatility, which can affect consumer spending patterns, existing home sales, and demand for home furnishings, including their potential impact on (i) our sales and operating costs and access to financing, (ii) customers, and (iii) suppliers and their ability to obtain financing or generate the cash necessary to conduct their respective businesses;

 

(2) adverse political acts or developments in, or affecting, the international markets from which we import products and some components used in our Domestic Upholstery segment, including duties or tariffs imposed on those products by foreign governments or the U.S. government, such as the current ten percent tariff and potential additional higher reciprocal tariffs on imports from key sourcing countries , affecting the countries from which we source imported home furnishings and components, including the possible adverse effects on our sales, earnings, and liquidity;

 

(3) the cyclical nature of the furniture industry, which is particularly sensitive to changes in consumer confidence, the amount of consumers’ income available for discretionary purchases, and the availability and terms of consumer credit;

 

(4) risks associated with the ultimate outcome of our cost reduction plans, including the amounts and timing of savings realized and the ability to scale the business appropriately as customer demand increases or decreases based on the macroeconomic environment;

 

(5) risks associated with the ongoing restructuring and review of the Home Meridian (HMI) segment, including uncertainties related to the successful execution of cost reduction plans, the impact of exiting unprofitable product lines and facilities, and the potential to achieve consistent profitability in the future, including the buying hesitancy of its customer base due to tariff and other economic uncertainties;

 

(6) risk associated with the planned exit of our Savannah, Georgia warehouse, including executing a timely exit, the costs and availability of temporary warehousing, moving and start-up costs, ERP and technology-related risks, the timing and amounts of related restructuring charges and expected cost savings, as well as possible related disruptions to sales, earnings, revenue;

 

(7) risks associated with our new warehouse facility in Vietnam, including our ability to execute the planned shift of inventories from domestic facilities to Vietnam without increasing overall inventories and adversely affecting working capital levels and start-up risks including technology-related risks or disruption in our offshore suppliers or the transportation and handling industries, including labor stoppages, strikes, or slowdowns, and the ability to timely fulfill customer orders;

 

(8) the risks specifically related to the concentrations of a material part of our sales and accounts receivable in only a few customers, including the loss of several large customers through business consolidations, failures or other reasons, or the loss of significant sales programs with major customers;

 

(9) risks associated with our reliance on offshore sourcing and the cost of imported goods, including fluctuation in the prices of purchased finished goods, customs issues, freight costs, including the price and availability of shipping containers, ocean vessels, domestic trucking, and warehousing costs and the risk that a disruption in our supply chain or the transportation and handling industries, including labor stoppages, strikes, or slowdowns, could adversely affect our ability to timely fulfill customer orders;

 

(10) the impairment of our long-lived assets, which can result in reduced earnings and net worth;

 

(11) difficulties in forecasting demand for our imported products and raw materials used in our domestic operations;

 

(12) our inability to collect amounts owed to us or significant delays in collecting such amounts;

 

(13) the risks associated with our Amended and Restated Loan Agreement, including the fact that our asset-based lending facility is secured by substantially all of our assets and contains provisions which limit the amount of our future borrowings under the facility, as well as financial and negative covenants that, among other things, may limit our ability to incur additional indebtedness;

 

18

 

(14) interruption, inadequacy, security breaches or integration failure of our information systems or information technology infrastructure, related service providers or the internet or other related issues including unauthorized disclosures of confidential information, hacking or other cybersecurity threats or inadequate levels of cyber insurance or risks not covered by cyber insurance;

 

(15) risks associated with domestic manufacturing operations, including fluctuations in capacity utilization and the prices and availability of key raw materials, as well as changes in transportation, warehousing and domestic labor costs, availability of skilled labor, and environmental compliance and remediation costs;

 

(16) risks associated with our self-insured healthcare and workers compensation plans, which utilize stop-loss insurance for aggregate claims above specified thresholds and can be impacted by higher healthcare inflation and expenditures, all of which may cause our healthcare and workers compensation costs to rise unexpectedly, adversely affecting our earnings, financial condition, and liquidity;

 

(17) disruptions and damage (including those due to weather) affecting our Virginia, North Carolina or Georgia warehouses, our Virginia, North Carolina or California administrative and manufacturing facilities, our High Point, Las Vegas, and Atlanta showrooms or our representative offices or warehouses in Vietnam and China;

 

(18) changes in U.S. and foreign government regulations and in the political, social and economic climates of the countries from which we source our products;

 

(19) risks associated with product defects, including higher than expected costs associated with product quality and safety, regulatory compliance costs related to the sale of consumer products and costs related to defective or non-compliant products, product liability claims and costs to recall defective products and the adverse effects of negative media coverage;

 

(20) the direct and indirect costs and time spent by our associates related to the implementation of our Enterprise Resource Planning system (“ERP”), including costs resulting from unanticipated disruptions to our business;

 

(21) achieving and managing growth and change, and the risks associated with new business lines, acquisitions, including the selection of suitable acquisition targets, restructurings, strategic alliances and international operations;

 

(22) risks associated with distribution through third-party retailers, such as non-binding dealership arrangements;

 

(23) changes in domestic and international monetary policies and fluctuations in foreign currency exchange rates affecting the price of our imported products and raw materials;

 

(24) price competition in the furniture industry;

 

(25) changes in consumer preferences, including increased demand for lower-priced furniture.

 

Our forward-looking statements could be wrong considering these and other risks, uncertainties and assumptions. The future events, developments or results described in this report could turn out to be materially different. Any forward-looking statement we make speaks only as of the date of that statement, and we undertake no obligation, except as required by law, to update any forward-looking statements whether as a result of new information, future events or otherwise and you should not expect us to do so.

 

Also, our business is subject to significant risks and uncertainties, any of which can adversely affect our business, results of operations, financial condition or future prospects. For a discussion of risks and uncertainties that we face, see the Forward-Looking Statements detailed above and Item 1A, “Risk Factors” in our 2025 Annual Report.

 

Investors should also be aware that while we occasionally communicate with securities analysts and others, it is against our policy to selectively disclose to them any material nonpublic information or other confidential commercial information. Accordingly, investors should not assume that we agree with any projection, forecast or report issued by any analyst regardless of the content of the statement or report, as we have a policy against confirming information issued by others.

 

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Quarterly Reporting

 

This quarterly report on Form 10-Q includes our unaudited condensed consolidated financial statements for the 2026 fiscal year thirteen-week period (also referred to as “three months,” “three-month period,” “quarter,” “first quarter” or “quarterly period”) that began February 3, 2025 and ended May 4, 2025. This report discusses our results of operations for this period compared to the 2025 fiscal year thirteen-week period that began January 29, 2024 and ended April 28, 2024; and our financial condition as of May 4, 2025 compared to February 2, 2025.

 

References in this report to:

 

the 2026 fiscal year and comparable terminology mean the fiscal year that began February 3, 2025, and will end February 1, 2026; and

 

the 2025 fiscal year and comparable terminology mean the fiscal year that began January 29, 2024, and ended February 2, 2025.

 

Dollar amounts presented in the tables below are in thousands except for per share data.

 

The following discussion should be read in conjunction with the condensed consolidated financial statements, including the related notes, contained elsewhere in this quarterly report. We also encourage users of this report to familiarize themselves with all our recent public filings made with the SEC, especially our 2025 Annual Report. Our 2025 Annual Report contains critical information regarding known risks and uncertainties that we face, critical accounting policies and information on commitments and contractual obligations that are not reflected in our condensed consolidated financial statements, as well as a more thorough and detailed discussion of our corporate strategy and new business initiatives.

 

Our 2025 Annual Report and other public filings made with the SEC are available, without charge, at www.sec.gov and at http://investors.hookerfurnishings.com.

 

Overview

 

Hooker Furnishings Corporation, incorporated in Virginia in 1924, is a designer, marketer, and importer of casegoods (wooden and metal furniture), leather furniture, fabric-upholstered furniture, lighting, accessories, and home décor for the residential, hospitality and contract markets. We also domestically manufacture premium residential custom leather, custom fabric-upholstered furniture and outdoor furniture.

 

Orders and Backlog

 

In the discussion below and herein, we reference changes in sales orders or “orders” and sales order backlog (unshipped orders at a point in time) or “backlog” over and compared to certain periods of time and changes discussed are in sales dollars and not units of inventory, unless stated otherwise. We believe orders are generally good current indicators of sales momentum and business conditions. If the items ordered are in stock and the customer has requested immediate delivery, we generally ship products in about seven days or less from receipt of order; however, orders may be shipped later if they are out of stock or there are production or shipping delays or the customer has requested the order to be shipped at a later date or has requested that we ship the order “in-full”, meaning all products ordered for the end-user must ship together. It is our policy and industry practice to allow order cancellation for casegoods up to the time of shipment or, in the case of container direct orders, up until the time the container is booked with the ocean freight carrier; therefore, customer orders for casegoods are not firm. However, domestically produced upholstered products are predominantly custom-built and consequently, cannot be cancelled once the leather or fabric has been cut. Additionally, our hospitality products are highly customized and are generally not cancellable. Similarly, for our outdoor furnishings, most orders require a deposit upon order and the balance before production is started, and hence are generally not cancellable.

 

For the Hooker Branded and Domestic Upholstery segments, we generally consider backlogs to be one helpful indicator of sales for the upcoming 30-day period, but because of our relatively quick delivery and our cancellation policies, we do not consider order backlogs to be a reliable indicator of expected long-term sales. We generally consider the Home Meridian segment’s backlog to be one helpful indicator of that segment’s sales for the upcoming 90-day period. Due to (i) the average sales order sizes of its mass and mega account channels of distribution, (ii) the proprietary nature of many of its products and (iii) the project nature of its hospitality business, for which average order sizes tend to be larger and consequently, the Home Meridian segment’s order backlog tends to be larger.

 

20

 

There have been exceptions to the general predictive nature of our orders and backlogs noted in this paragraph, such as during times of extremely high demand and supply chain challenges as experienced during the immediate aftermath of the initial COVID-19 crisis and subsequent recovery. Orders were not being converted to shipments as quickly as would be expected compared to the pre-pandemic environment due to the lack and cost of shipping containers and vessel space as well as limited overseas vendor capacity. As a result, backlogs were significantly elevated and reached historical levels at the end of fiscal 2021 and 2022.

 

At May 4, 2025, our backlog of unshipped orders was as follows:

 

  Order Backlog 
  (Dollars in 000s) 
Reporting Segment May 4,
2025
  February 2,
2025
  April 28,
2024
 
          
Hooker Branded $13,479  $13,109  $17,129 
Home Meridian  18,069   21,002   49,396 
Domestic Upholstery  19,401   18,123   19,236 
All Other  254   402   - 
             
Consolidated $51,203  $52,636  $85,761 

 

The consolidated order backlog at the end of the first quarter of fiscal 2026 decreased by 2.7% compared to the year-end on February 2, 2025, and by 40.3% compared to the end of the previous year’s first quarter. This decrease was primarily driven by the Home Meridian segment, where incoming orders and backlog fell due to reduced demand and the loss of orders from a major customer that filed for bankruptcy in 2024. These trends reflect broader macroeconomic pressures and tariff-related buying hesitancy among our customers, particularly affecting value-focused segments.

 

Executive Summary

 

Macroeconomic factors affecting our results

 

The home furnishings industry continues to face significant challenges due to macroeconomic factors dampening consumer demand. Demand in this category is historically linked to existing home sales, as consumers often buy furnishings after moving. However, the housing market remains sluggish due to housing affordability, high mortgage rates and low consumer confidence. According to the National Association of Realtors, existing home sales have hovered around 75% of pre-pandemic levels for the past three years, despite the addition of over seven million jobs. This indicates that employment growth hasn’t translated into greater housing mobility or home-related spending. Notably, despite the U.S. population growing by over 50% since 1978, fewer existing homes were sold in 2024 than in 1978, underscoring deep housing market stagnation.

 

In calendar 2025, the average 30-year fixed mortgage rate has hovered around 6.8%. This marks a significant increase compared to the pandemic-era lows of approximately 3% in 2020 and 2021. The doubling of borrowing costs has effectively cooled the housing market, discouraging both first-time buyers and existing homeowners from moving. This stagnation has, in turn, suppressed demand for new furnishings typically associated with home moves.

 

Consumer sentiment has deteriorated sharply, as reflected in the University of Michigan’s Consumer Sentiment Index, which fell to 52.2 in May 2025. This marks a nearly 30% drop since January 2025, underscoring a steep erosion in public confidence. During the home furnishings sales boom in 2021, this index consistently hovered around 80, highlighting just how far optimism has fallen. The recent decline is fueled by concerns over inflation, trade uncertainty, and rising unemployment expectations—factors that are prompting consumers to delay discretionary purchases like furniture.

 

21

 

Results of Operations

 

We reported consolidated net sales of $85.3 million for the first quarter, a decrease of $8.3 million, or 8.8%, compared to the same period last year. Home Meridian accounted for over 90% of the sales decrease, primarily due to ongoing challenges in the home furnishings industry driven by macroeconomic pressures and tariff-related buying hesitancy among Home Meridian’s customers, who tend to be more cost conscious. In addition, the absence of sales due to the bankruptcy of a former major customer in the prior year accounted for approximately 30% of the segment’s net sales decrease.

 

We maintained gross profit levels, with gross margin increasing by 180 bps, driven by higher margins at Home Meridian and Domestic Upholstery. Despite the decrease in net sales, we reduced our consolidated operating loss by $1.6 million, or 31%, to $3.6 million, reflecting the impact of cost reduction initiatives implemented in the second half of the prior year. In the first quarter of fiscal 2026, we saw clear results from those reductions as we reduced operating expenses by $2.2 million versus the prior year quarter. This reduction occurred despite our first quarter fiscal 2026 results including $523,000 in restructuring costs, primarily severance. Hooker Branded achieved breakeven in operating results for the quarter, while Domestic Upholstery and Home Meridian significantly reduced their operating losses by $713,000 (55%) and $584,000 (17%), respectively. We recorded a net loss of $3.1 million, or ($0.29) per diluted share, an improvement from the prior year first quarter’s net loss of $4.1 million, or ($0.39) per diluted share.

 

Multi-Phased Cost Reduction Initiatives

 

We are executing a multi-phase cost reduction strategy aimed at achieving approximately $25 million in annualized savings by next year (fiscal year 2027).

 

Phase 1: Initial Cost Reductions (last year - fiscal year 2025)

 

Actions: Reduced fixed costs by over $10 million through facility downsizing, workforce reductions and fixed cost reductions.

 

Financial Impact: Incurred $4.9 million in restructuring charges, including $3.6 million in severance.

 

Savings: Achieved over $3 million in fiscal 2025 and expect to realize over $10 million annually this year (fiscal year 2026).

 

Phase 2: Logistics & Operations Consolidation (current year – fiscal year 2026)

 

Actions:

 

oSavannah Warehouse: We initiated and expect full closure and formal release from the Savannah warehouse lease by October 31, 2025, previously used for the discontinued Accentrics Home product line.

 

oVietnam Warehouse: Opened new facility in May 2025 to enhance supply chain efficiency, reducing lead times from about 6 months to 4–6 weeks.

 

oFurther cost-saving opportunities through operational streamlining and potential outsourcing.

 

Financial Impact: Expecting $2-$3 million in net charges in fiscal 2026, including the $523,000 in restructuring costs, primarily severance, reported in the first quarter of fiscal 2026.

 

Savings: Anticipate net savings of $3.4 million in fiscal 2026, net of expected charges and other offsets; projecting net savings of over $14 million annually from fiscal 2027.

 

Summary

 

In total, we expect to eliminate approximately $25 million or 25% of our fixed costs due to these cost reduction initiatives, consisting of $11 million in warehousing and distribution expenses under cost of goods sold and $14 million in selling and administrative expenses. In fiscal 2026, we expect to realize about $14 million in cost savings net of offsets and special charges. By fiscal 2027, we expect to realize approximately $25 million in net annualized savings through these phased initiatives, enhancing profitability, operational efficiency, and long-term shareholder value. Our cost reductions should not impact our strategic growth priorities, including our collected living merchandising platform, the Vietnam warehouse advantage, and our upcoming Margaritaville licensed collection.

 

Our fiscal 2026 first quarter performance is discussed in greater detail below under “Results of Operations.”

 

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Results of Operations

 

The following table sets forth the percentage relationship to net sales of certain items included in the condensed consolidated statements of income included in this report.

 

  Thirteen Weeks Ended 
  May 4,  April 28, 
  2025  2024 
Net sales  100%  100%
Cost of sales  77.7   79.5 
Gross profit  22.3   20.5 
Selling and administrative expenses  25.4   25.1 
Intangible asset amortization  1.1   1.0 
Operating (loss)/income  (4.2)  (5.5)
Other income, net  0.1   0.7 
Interest expense  0.4   0.4 
(Loss)/income before income taxes  (4.5)  (5.3)
Income tax (benefit) / expense  (0.9)  (0.9)
Net (loss)/income  (3.6)  (4.4)

 

Fiscal 2026 First Quarter Compared to Fiscal 2025 First Quarter

 

  Net Sales 
  Thirteen Weeks Ended 
  May 4,     April 28,          
  2025     2024          
     % Net
Sales
     % Net
Sales
  $ Change  % Change 
Hooker Branded $37,108   43.5% $36,808   39.3% $300   0.8%
Home Meridian  18,811   22.0%  26,424   28.2%  (7,613)  -28.8%
Domestic Upholstery  28,913   33.9%  30,027   32.1%  (1,114)  -3.7%
All Other  484   0.6%  312   0.3%  172   55.1%
Consolidated $85,316   100% $93,571   100% $(8,255)  -8.8%

 

Unit Volume FY26 Q1 vs.
FY25 Q1
Change
  Average Selling Price (“ASP”) FY26 Q1 vs.
FY25 Q1
Change
 
         
Hooker Branded  5.4% Hooker Branded  -3.5%
Home Meridian  -35.8% Home Meridian  7.8%
Domestic Upholstery  -0.2% Domestic Upholstery  -3.4%
Consolidated  -21.2% Consolidated  15.4%

 

Consolidated net sales decreased by $8.3 million, or 8.8%, in the first quarter of fiscal 2026 driven by the decrease at Home Meridian, and to a lesser extent, at Domestic Upholstery. Despite the lower overall unit volume down 21.2% on a consolidated basis, the consolidated Average Selling Price (ASP) rose by 15.4% compared to the prior year. This significant increase in ASP reflects a favorable shift in product mix: sales of lower-priced Home Meridian products fell sharply, while sales of higher-priced Hooker Branded and Domestic Upholstery products made up a larger share of the total.

 

The Hooker Branded segment’s net sales increased slightly by $300,000, or 0.8%, in the first quarter of fiscal 2026, due to higher unit volume, while partially offset by lower ASP. Gross revenue in this segment increased by 1.8%; however, increased discounts reduced net sales.

 

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The Home Meridian segment’s net sales decreased by $7.6 million, or 28.8%, in the first quarter of fiscal 2026, primarily due to a significant reduction in unit volume. Approximately 30% of the net sales decrease resulted from the loss of a major customer due to its bankruptcy in the prior year, with the remainder attributed to reduced sales due to macroeconomic pressures and tariff-related buying hesitancy among our customers. The ASP increase was driven by the growth in the hospitality business and a decreased proportion of lower-priced sales through traditional channels.

 

The Domestic Upholstery segment’s net sales decreased by $1.1 million, or 3.7%, in the first quarter of fiscal 2026, primarily due to decreased sales of indoor residential home furnishings, driven by ongoing challenges in demand. In contrast, outdoor furnishings business, benefiting from recent expansion of bicoastal operations, outperformed the prior year’s first quarter with a 12.7% sales increase.

 

  Gross Profit / (Loss) and Margin 
  Thirteen Weeks Ended 
  May 4,     April 28,          
  2025     2024          
     % Net
Sales
     % Net
Sales
  $ Change  % Change 
Hooker Branded $11,065   29.8% $11,457   31.1% $(392)  -3.4%
Home Meridian  2,733   14.5%  3,301   12.5%  (568)  -17.2%
Domestic Upholstery  5,280   18.3%  4,705   15.7%  575   12.2%
All Other  (76)  -15.7%  (242)  -77.6%  166   68.6%
Consolidated $19,002   22.3% $19,221   20.5% $(219)  -1.1%

 

Consolidated gross profit remained nearly unchanged despite lower net sales, with consolidated gross margin increasing due to improvements at Home Meridian and Domestic Upholstery, partially offset by a slight decrease at Hooker Branded.

 

 The Hooker Branded segment’s gross profit and margin decreased by $392,000 and 130 bps, respectively, in the first quarter of fiscal 2026, primarily driven by reduced margins on heavily discounted products. This margin loss was partially offset by decreased warehousing and distribution expenses, resulting from lower overall spending including labor costs and Asian operations expenses, partially offset by higher medical costs.

 

The Home Meridian segment’s gross profit decreased by only $568,000, while its gross margin increased by 200 bps in the first quarter of fiscal 2026, despite a significant decrease in net sales. This performance was driven by improved product margins, reduced allowances, and lower warehousing and distribution expenses in both Asian and domestic operations, all resulting from the restructuring efforts focused on restoring the segment’s profitability.

 

 The Domestic Upholstery segment’s gross profit increased by $575,000, and its gross margin increased by 260 bps in the first quarter of fiscal 2026, despite a decrease in net sales. Direct material costs decreased slightly by 80 bps, while direct labor costs fell by 100 bps, driven by the cost reduction plan, as well as reduced work hours. Indirect costs remained stable as a percentage of net sales, as savings from the cost reduction plan—including lower indirect labor costs and overall spending—were largely offset by increased benefits expenses. Additionally, warehousing and distribution expenses decreased by 60 bps due to reduced labor costs and freight-out expenses.

 

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  Selling and Administrative Expenses (S&A) 
  Thirteen Weeks Ended 
  May 4,     April 28,          
  2025     2024          
     % Net
Sales
     % Net
Sales
  $ Change  % Change 
Hooker Branded $11,037   29.7% $11,277   30.6% $(240)  -2.1%
Home Meridian  5,245   27.9%  6,394   24.2%  (1,149)  -18.0%
Domestic Upholstery  5,290   18.3%  5,419   18.0%  (129)  -2.4%
All Other  81   16.7%  377   120.8%  (296)  -78.5%
Consolidated $21,653   25.4% $23,467   25.1% $(1,814)  -7.7%

 

Consolidated selling and administrative (“S&A”) expenses decreased by $1.8 million in the first quarter of fiscal 2026, driven by cost reduction measures implemented across all three segments. S&A expenses increased slightly as a percentage of net sales due to the overall decrease in net sales.

 

The Hooker Branded segment’s S&A expenses decreased by $240,000, or 90 bps, in the first quarter of fiscal 2026 compared to the same period in the prior year. This reduction resulted from lower overall spending nearly across the board, including headcount and showroom expenses. However, the decrease was partially offset by increased IT-related expenses, which were approximately $443,000 higher than the prior year’s first quarter, due to the continued refinement of the ERP system—an effort expected to persist into the foreseeable future. Benefits costs also increased by approximately $325,000 compared to the same quarter last year, which included a sizable gain from life insurance proceeds. Additional impacts included $127,000 in severance costs related to the Company’s cost reduction plan and a slight increase in selling expenses resulting from higher net sales.

 

The Home Meridian segment’s S&A expenses decreased by $1.1 million in the first quarter of fiscal 2026, primarily driven by the Company’s cost reduction plan, which included headcount reductions and reduced overall spending, as well as lower bad debt expense and selling costs associated with decreased net sales. Home Meridian recorded $144,000 in severance costs in the quarter associated with the Company’s cost reduction plan. S&A expenses increased by 370 bps due to decreased net sales.

 

The Domestic Upholstery segment’s S&A expenses decreased by $129,000 in the first quarter of fiscal 2026, due to reduced selling costs, lower bonus accruals, decreased advertising supplies, and other spending reductions. This decrease was partially offset by severance costs of approximately $113,000 and higher sample and product development costs for the High Point Market.

 

  Intangible Asset Impairment and Amortization 
  Thirteen Weeks Ended 
  May 4,     April 28,          
  2025     2024          
     % Net
Sales
     % Net
Sales
  $ Change  % Change 
Intangible asset amortization  913   1.1%  924   1.0%  -11   -1.2%

 

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Intangible asset amortization decreased slightly compared to the first quarter of the previous year, due to the full amortization of Sam Moore trade name. See Note 8 to our Condensed Consolidated Financial Statements for additional information.

 

  Operating (Loss) / Profit and Margin 
  Thirteen Weeks Ended 
  May 4,     April 28,          
  2025     2024          
     % Net
Sales
     % Net
Sales
  $ Change  % Change 
Hooker Branded $27   0.1% $179   0.5% $(152)  -84.9%
Home Meridian  (2,840)  -15.1%  (3,423)  -13.0%  583   17.0%
Domestic Upholstery  (595)  -2.1%  (1,308)  -4.4%  713   54.5%
All Other  (156)  -32.2%  (618)  -198.1%  462   74.8%
Consolidated $(3,564)  -4.2% $(5,170)  -5.5% $1,606   31.1%

 

In the first quarter of fiscal 2026, we recorded an operating loss of $3.6 million, primarily due to lower sales volume. However, our cost reduction initiatives and other factors outlined earlier reduced the operating loss by $1.6 million versus the prior year.

 

  Income taxes 
  Thirteen Weeks Ended 
  May 4,     April 28,          
  2025     2024          
     % Net
Sales
     % Net
Sales
  $ Change  % Change 
Consolidated income tax (benefit) / expense $(764)  -0.9% $(816)  -0.9% $52   6.4%
                         
Effective Tax Rate  20.0%      16.6%            

 

We recorded income tax benefit of $764,000 and $816,000 for the fiscal 2026 and 2025 first quarters. The effective tax rates for the fiscal 2026 and 2025 first quarters were 20.0% and 16.6%, respectively. The increase in the fiscal 2026 first quarter effective tax rate was primarily attributable to a non-taxable life insurance gain recognized in the prior-year period, which reduced the comparative effective tax rate.

 

  Net (Loss) / Income 
  Thirteen Weeks Ended 
  May 4,     April 28,          
  2025     2024          
     % Net
Sales
     % Net
Sales
  $ Change  % Change 
Consolidated net (loss) / income $(3,052)  -3.6% $(4,091)  -4.4% $1,039   25.4%
                         
Diluted (loss) / earnings per share $(0.29)     $(0.39)            

 

Outlook

 

According to U.S. Census Bureau monthly retail trade survey, furniture retail sales have shown modest improvement in recent months. April sales were slightly higher compared to the January–March period and increased 5.6% year-over-year. However, existing home sales remain subdued, currently operating at approximately 75% of typical pre-pandemic levels for the third consecutive year. Despite these headwinds, inflation and employment indicators appear to be relatively stable.

 

To navigate the ongoing economic challenges, we continue to prioritize product innovation, cost optimization, and operational excellence. These strategic imperatives position the business to capitalize on emerging opportunities as macroeconomic conditions improve, ultimately driving long-term shareholder value.

 

Key initiatives include the launch of the new Margaritaville licensing program, the development of a best-in-class international warehouse that reduces the need for domestic safety stock, preserves working capital, and shortens lead times, and the Collected Living whole-home merchandising approach, which received strong validation at the April High Point Market.

 

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In addition, a redesigned corporate website is scheduled to launch in October. The updated site is expected to:

 

enhance digital customer experience, improve lead generation, and support omni-channel growth;

 

drive consumer engagement, streamline e-commerce navigation, and support retail partners; and

 

serve as a hub for product education and lifestyle inspiration, increasing time-on-site and conversion rates.

 

Within the Hooker Branded segment, the newly introduced Live Your Way strategy is designed to:

 

deliver customizable, lifestyle-oriented solutions tailored to evolving consumer preferences;

 

offer tailored upholstery options that align with today’s diverse lifestyles and consumer expectations;

 

focus on modularity, flexibility, and personalized comfort, meeting the needs of design-savvy customers; and

 

emphasize customization and quality craftsmanship, reinforcing leadership in the premium upholstery segment.

 

We are simultaneously driving operational efficiencies across the segments and are beginning to observe measurable improvements in performance.

 

Financial Condition, Liquidity and Capital Resources

 

Cash Flows – Operating, Investing and Financing Activities

 

  Thirteen Weeks Ended 
  May 4,  April 28, 
  2025  2024 
Net cash provided by operating activities $14,663  $1,477 
Net cash used in investing activities  (967)  (959)
Net cash used in financing activities  (1,980)  (2,802)
Net increase / (decrease) in cash and cash equivalents $11,716  $(2,284)

 

During fiscal 2026 first quarter, cash provided by operating activities totaled $14.7 million for the first quarter of fiscal 2026, compared to $1.5 million for the comparable prior-year period. This increase was primarily driven by favorable changes in working capital and a reduction in net loss.

 

Net Loss: we reported a net loss of $3.1 million in the first quarter of fiscal 2026, an improvement from a $4.1 million net loss in the first quarter of fiscal 2025.

 

 Key drivers of operating cash flow increase

 

oImproved collections of trade receivables resulted in a $18.8 million cash increase, compared to $2.1 million in the prior year first quarter, primarily related to large, project-based receipts.

 

oInventory optimization efforts resulted in a $6.4 million cash increase, compared to $5.2 million in the prior year first quarter, where we transitioned from previously elevated seasonal inventory build-up to active sell-through, especially at Hooker Branded, resulting in a net inventory reduction and significant positive cash impact.

 

oChanges in prepaid expenses and other assets resulted in a $928,000 cash decrease, compared to a $2.2 million cash decrease in the prior year first quarter, reflecting approximately $1.3 million in less spending due primarily to the pause in ERP system implementation.

 

oLower compensation-related payments resulted in a $155,000 cash increase, compared to $1.8 million cash decrease in the prior year first quarter, attributed to absence of bonus payouts in the current period and decreased headcount and reduced salary and wage expenses.

 

Offsetting Factors

 

oThese cash inflows were partially offset by a decline in accounts payable, which resulted in a $8.5 million cash decrease, compared to a $2.1 million cash increase in the prior year first quarter, as we reduced purchasing activity and did not continue building inventory levels during the quarter.

 

27

 

Cash used in investing activities totaled $967,000 compared to $959,000 in the first quarter of the prior year. Cash used in financing activities totaled $2.0 million compared to $2.8 million in the prior year first quarter, due to $534,000 proceeds from revolving credit facility and the absence of term loan payments during the current quarter.

 

Liquidity, Financial Resources and Capital Expenditures

 

Our financial resources include:

 

available cash and cash equivalents, which are highly dependent on incoming order rates and our operating performance;

 

expected cash flow from operations;

 

available lines of credit; and

 

cash surrender value of Company-owned life insurance.

 

The most significant components of our working capital are inventory, accounts receivable and cash and cash equivalents reduced by accounts payable and accrued expenses.

 

Our most significant ongoing short-term cash requirements relate primarily to funding operations (including expenditures for inventory, lease payments and payroll), quarterly dividend payments and capital expenditures related primarily to our ERP project, showroom renovations and upgrading systems, buildings and equipment. The timing of our working capital needs can vary greatly depending on demand for and availability of raw materials and imported finished goods but is generally the greatest in mid-summer because of inventory build-up for the traditional fall selling season. Long term cash requirements relate primarily to funding lease payments and repayment of long-term debt.

 

Loan Agreements and Revolving Credit Facility

 

On December 5, 2024, the Company and its wholly owned subsidiaries, Bradington-Young, LLC, Sam Moore Furniture LLC and Home Meridian Group, LLC (together with the Company, the “Borrowers”), entered into an Amended and Restated Loan and Security Agreement (the “Amended and Restated Loan Agreement”) with Bank of America, N.A. (“BofA”), as lender. The Amended and Restated Loan Agreement amends, restates and replaces the Second Amended and Restated Loan Agreement, dated as of September 29, 2017, between the Borrowers and BofA, as amended (the “Existing Loan Agreement”). The outstanding principal amount of loans and letters of credit issued under the Existing Loan Agreement and used to collateralize certain insurance arrangements and for imported product purchases will remain outstanding as loans and letters of credit under the Amended and Restated Loan Agreement.

 

The Amended and Restated Loan Agreement provides for a revolving credit facility in a committed principal amount of up to $70,000,000 (the “Revolving Commitment”), including subline of $8,000,000 for letters of credit, and an option to increase the Revolving Commitment by up to $30,000,000 upon meeting certain conditions, including agreement by BofA to increase the Revolving Commitment by such amount. Proceeds of loans and letters of credit under the Amended and Restated Loan Agreement will be available (a) on entry into the Amended and Restated Loan Agreement to replace the outstanding loans and letters of credit outstanding under the Existing Loan Agreement and to pay fees and expenses related to entry into the Amended and Restated Loan Agreement and (b) from and after entry into the Amended and Restated Loan Agreement, for general working capital and other corporate purposes of the Borrower.

 

Availability of loans and letters of credit under the Revolving Commitment is capped by a borrowing base formula calculated as of any date as the sum for the Borrowers of (a) the value of their accounts receivable, (b) the value of their inventory, (c) the value of their in-transit inventory and (d) the life insurance cash surrender value of company-owned life insurance policies, in each case subject to eligibility requirements, advance rates, valuation metrics, reductions for write-offs and other dilutive items and reserves (the “Borrowing Base”). The lesser of the Revolving Commitment and the Borrowing Base, in each case net of the principal amount of outstanding loans and the face amount of letters of credit, constitutes “Availability” under the Amended and Restated Credit Agreement.

 

28

 

Outstanding loans under the Amended and Restated Loan Agreement will bear interest at a rate per annum equal to the then-current Term SOFR Rate for a period of one month plus 0.10% plus a margin of 1.75%. The Term SOFR Rate will be adjusted on a monthly basis. Letters of credit are subject to a letter of credit fee equal to the actual daily amount of undrawn letters of credit multiplied by a per annum rate of 1.75% and a fronting fee equal to the actual daily amount of undrawn letters of credit multiplied by a per annum rate of 0.125%. We must also pay a monthly unused commitment fee that is based on the average daily unused amount of Revolving Commitment multiplied by a per annum rate of 0.25%. All accrued interest and fees are payable in cash monthly in arrears.

 

We may prepay any outstanding principal amounts borrowed under the Amended and Restated Loan Agreement at any time, without penalty provided that any payment is accompanied by all accrued interest owed. Subject to the Borrowers having sufficient borrowing base capacity and customary conditions precedent to borrowing, amounts repaid may be reborrowed. The Revolving Commitment will terminate, and all amounts outstanding thereunder will be due and payable, on December 5, 2029.

 

The obligations under the Amended and Restated Loan Agreement are secured by a first priority security interest in substantially all of the assets of the Borrowers, other than real estate, including all Company-owned life insurance policies, all accounts receivable, all inventory, all intellectual property, all equipment and all other personal property.

 

The Amended and Restated Loan Agreement includes customary representations and warranties and requires the Borrowers to comply with customary affirmative and negative covenants, including, among other things, a financial covenant requiring the maintenance of a ratio of (x) EBITDA net of capital expenditures (to the extent not paid using Borrowed Money) to (y) the sum of debt service and dividends paid, in each case as of the last day of each month for the trailing twelve-month period ending on such day, of at least 1.0 to 1.0, if an event of default has occurred and is continuing or Availability has fallen below 10% of the Revolving Commitment at any time (until such time as both Availability is 10% or greater and no event of default exists, for the 30 consecutive days prior to such month end).

 

The Amended and Restated Loan Agreement also limits the Borrowers’ right to incur other indebtedness, make certain investments and create liens upon our assets, subject to certain exceptions, among other restrictions. The Amended and Restated Loan Agreement does not restrict the Company’s ability to pay cash dividends on, or repurchase, shares of its common stock, subject to (a) no default existing prior to or resulting from such dividend or repurchase, (b) Availability is not less than 15% of the Revolving Commitment for each of the preceding 45 days prior to announcement of such dividend or repurchase and after giving pro forma effect to such dividend or repurchase and (c) if Availability is less than 20% of the Revolving Commitment on any day in such 45-day period, the Borrowers are in compliance with the financial covenant described above after giving effect to such dividend or repurchase.

 

We incurred $480,000 in fiscal 2025 and an additional $17,000 in fiscal 2026 first quarter in debt issuance costs in connection with our term loans. As of May 4, 2025, unamortized loan costs of $456,000 were netted against the carrying value of our term loans on our consolidated balance sheets.

 

As of May 4, 2025, we had $22.6 million principal amount of outstanding loans and $6.7 million face amount of letters of credit. We had $40.7 million of Availability based on the current Borrowing Base. There were no additional borrowings outstanding under the Amended and Restated Loan Agreement as of May 4, 2025.

 

Capital Expenditures

 

We expect to spend approximately $2 to $3 million in capital expenditures over the remainder of fiscal 2026 to maintain and enhance our operating systems and facilities, excluding any possible spending decreases resulting from the cost reduction plan discussed above.

 

Enterprise Resource Planning Project

 

During calendar 2021, our Board of Directors approved an upgrade to our current ERP system and implementation efforts began shortly thereafter. The ERP system went live at Sunset West in December 2022 and in the legacy Hooker divisions in early September 2023. Due to our cost reduction initiatives, we have temporarily paused the ERP project in the Home Meridian segment.

 

29

 

Dividends

 

On June 3, 2025, our board of directors declared a quarterly cash dividend of $0.23 per share which will be paid on June 30, 2025, to shareholders of record at June 16, 2025.

 

Critical Accounting Policies

 

There have been no material changes to our critical accounting policies and estimates from the information provided in Item 7, “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” included in our 2025 Annual Report.

 

Item 3. Quantitative and Qualitative Disclosures About Market Risk

 

We are exposed to various types of market risk in the normal course of our business, including the impact of interest rate changes, raw materials price risk and changes in foreign currency exchange rates, which could impact our results of operations or financial condition. We manage our exposure to this risk through our normal operating activities.

 

Interest Rate Risk

 

Borrowings under the Amended and Restated Loan Agreement will bear interest at a rate per annum equal to the then-current Term SOFR Rate for a period of one month plus 0.10% plus a margin of 1.75%. The Term SOFR Rate will be adjusted on a monthly basis. As such, these debt instruments expose us to market risk for changes in interest rates. As of May 4, 2025, we had $22.6 million in principal amount of outstanding loans. At current borrowing levels, a 1% increase in the SOFR rate would result in an annual increase in interest expenses of approximately $226,000. There were no additional borrowings outstanding under the Amended and Restated Loan Agreement as of May 4, 2025.

 

Raw Materials Price Risk

 

We are exposed to market risk from changes in the cost of raw materials used in our domestic upholstery manufacturing processes; principally, wood, fabric, and foam products. Increases in home construction activity could result in increases in wood and fabric costs. Additionally, the cost of petroleum-based foam products we utilize are sensitive to crude oil prices, which vary due to supply, demand, and geo-political factors.

 

Currency Risk

 

For imported products, we generally negotiate firm pricing denominated in U.S. Dollars with our foreign suppliers, typically for periods of at least one year.  We accept the exposure to exchange rate movements beyond these negotiated periods. We do not use derivative financial instruments to manage this risk but could choose to do so in the future.  Most of our imports are purchased from suppliers located in Vietnam and China.  The Chinese currency floats within a limited range in relation to the U.S. Dollar, resulting in exposure to foreign currency exchange rate fluctuations.

 

Since we transact our imported product purchases in U.S. Dollars, a relative decline in the value of the U.S. Dollar could increase the price we pay for imported products beyond the negotiated periods. We generally expect to reflect substantially all of the effect of any price increases from suppliers in the prices we charge for imported products. However, these changes could adversely impact sales volume or profit margins during affected periods.

 

Item 4. Controls and Procedures

 

Evaluation of Disclosure Controls and Procedures

 

Our management, with the participation of our principal executive officer and principal financial officer, evaluated the effectiveness of our disclosure controls and procedures as of the end of the fiscal quarter ended May 4, 2025. Based on this evaluation, our principal executive officer and principal financial officer have concluded that our disclosure controls and procedures are effective as of May 4, 2025 to provide reasonable assurance that information required to be disclosed in the reports that we file or submit under the Securities Exchange Act of 1934, as amended, is accumulated and communicated to the Company’s management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure and are effective to provide reasonable assurance that such information is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms.

 

Changes in Internal Control over Financial Reporting

 

There have been no changes in our internal control over financial reporting during the fiscal quarter ended May 4, 2025, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

 

30

 

PART II. OTHER INFORMATION

 

Item 5. Other Information

 

During the three months ended May 4, 2025, no director or officer of the Company adopted, terminated or modified a ‘Rule 10b5-1 trading arrangement’ or ‘non-Rule 10b5-1 trading arrangement,’ as each term is defined in Item 408(a) of Regulation S-K.

 

Item 6. Exhibits

 

3.1Articles of Incorporation of the Company, as amended as of September 16, 2021 (incorporated by reference to Exhibit 3.1 to the Company’s Quarterly Report on Form 10-Q (SEC File No. 000-25349) for the quarter ended October 31, 2021)
   
3.2Amended and Restated Bylaws of the Company, as amended September 5, 2023 (incorporated by reference to Exhibit 3.2 to the Company’s Quarterly Report on Form 10-Q (SEC File No. 000-25349) for the quarter ended July 30, 2023)
   
4.1Articles of Incorporation of the Company, as amended (See Exhibit 3.1)
   
4.2Amended and Restated Bylaws of the Company, as amended (See Exhibit 3.2)
   
31.1*Rule 13a-14(a) Certification of the Company’s principal executive officer
   
31.2*Rule 13a-14(a) Certification of the Company’s principal financial officer
   
32.1**Rule 13a-14(b) Certification of the Company’s principal executive officer and principal financial officer pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
   
101*Interactive Data Files (formatted as Inline XBRL)
   
104*Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).

 

 

*Filed herewith
**Furnished herewith

 

31

 

SIGNATURE

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

 

 HOOKER FURNISHINGS CORPORATION
   
Date: June 13, 2025By:/s/ C. Earl Armstrong III
  C. Earl Armstrong III
  Chief Financial Officer and
  Senior Vice President – Finance

 

32

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