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The following is an excerpt from a 10-K SEC Filing, filed by ACORN PRODUCTS INC on 3/27/2003.

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ITEM 1. BUSINESS

As used in this Annual Report on Form 10-K and except as the context otherwise may require, "Company", "we", "us", and "our" refers to Acorn Products, Inc. and its subsidiary UnionTools, Inc. ("UnionTools"). References to fiscal years 1998 and 1999 reflect the fiscal year ended on the Friday closest to July 31 of the applicable year (e.g., "fiscal 1999" reflects the fiscal year ended July 30, 1999). References to transition year 1999 reflect the five-month period ended December 31, 1999 ("transition 1999"). References to calendar year 1999 reflect the calendar year period ended December 31, 1999 ("calendar 1999"). References to fiscal years 2000, 2001, and 2002 reflect the fiscal year period ended on December 31 of the applicable year. As used in this Annual Report on Form 10-K, "Ace Hardware" refers to Ace Hardware Corporation, "Home Depot" refers to The Home Depot, Inc., "Lowe's" refers to Lowe's Companies, Inc., "Mid-States" refers to Mid-States Distributing Company, Inc., "Oklahoma Rig" refers to Oklahoma Rig & Supply Company, Inc., "Orgill" refers to Orgill, Inc., "Sears" refers to Sears, Roebuck & Company, "Tractor Supply" refers to Tractor Supply Company, Inc., "Wal-Mart" refers to Wal-Mart Stores, Inc., and "White Cap" refers to White Cap Pro-Contractor Supplier. Our primary registered trademarks include: Garden Craft(R), Gardener's Value(R), Landscape Gardener(R), Perfect Cut(R), Razor-Back(R), SNOFORCE(R), Union(R), Union Pro(R), UnionTools(R), and Yard `n Garden(R). Craftsman(R) and Sears(R) are registered trademarks of Sears.

FORWARD-LOOKING INFORMATION

This document contains forward-looking statements within the meaning of
Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. You can identify such forward-looking statements by the words "expects", "intends", "plans", "projects", "believes", "estimates", and similar expressions. In the normal course of business, we, in an effort to help keep our stockholders and the public informed about our operations, may from time to time issue such forward-looking statements, either orally or in writing. Generally, these statements relate to business plans or strategies, projected or anticipated benefits or other consequences of such plans or strategies, or projections involving anticipated revenues, earnings or other aspects of operating results. We base the forward-looking statement on our current expectations, estimates, and projections. We caution you that these statements are not guarantees of future performance and involve risks, uncertainties, and assumptions that we cannot predict. In addition, we have based many of these forward-looking statements on assumptions about future events that may prove to be inaccurate. Therefore, the actual results of the future events described in the forward-looking statements in this Annual Report on Form 10-K or elsewhere, could differ materially from those stated in the forward-looking statements. Additional information concerning factors that could cause actual results to differ materially from those in our forward-looking statements is contained under the caption "Management's Discussion and Analysis of Financial Condition and Results of Operations".

GENERAL

Our primary business is associated with our UnionTools subsidiary. UnionTools was founded in 1890, and is a leading designer, manufacturer, and marketer of branded non-powered lawn and garden products. Our primary business is the manufacturing, marketing, and distribution of garden tools through mass market and other distribution channels in the United States. We also sell our products to professional and commercial end-users through distributors and industrial supply outlets. Our principal products include long handle tools (such as shovels, forks, rakes, and hoes), snow tools, posthole diggers, wheeled goods (such as wheelbarrows and hand carts), striking tools, cutting tools, hand tools, and repair handles. Our products bear well known brand names, including Garden Craft(R), Gardener's Value(R), Landscape Gardener(R), Perfect Cut(R), Razor-Back(R), SNOFORCE(R), Union(R), Union Pro(R), UnionTools(R), Yard `n Garden(R), and, pursuant to a license agreement, Scotts(R). In addition, we manufacture and supply private label products for a variety of customers, including products sold to Sears under the Craftsman(R) brand name and Ace Hardware under the Ace(R) brand name.

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GOING PRIVATE TRANSACTION

In February 2003, Acorn Merger Corporation ("AMC"), The TCW Group, Inc., Trust Company of the West, TCW Asset Management Company, TCW Special Credits, Oaktree Capital Management, LLC, OCM Principal Opportunities Fund, L.P., A. Corydon Meyer, John G. Jacob, Gary W. Zimmerman, and Carol B. LaScala (collectively, the "Filing Persons"), who collectively own approximately 92.5% of our common stock, filed a Schedule 13E-3 with the Securities and Exchange Commission ("Commission") stating that they intend to merge AMC with and into our Company. Upon consummation of the merger and filing of a Form 15 with the Commission, we will no longer be subject to the reporting requirements of the Securities Exchange Act of 1934 and cease to be a "public" company. In the merger, each share of our common stock not owned by AMC will be converted into the right to receive $3.50. For more information about the merger, see the Schedule 13E-3 filed by the Filing Persons.

PRODUCTS

We sell non-powered lawn and garden tools, with our primary products being long handle tools. We design, manufacture, source, and market tools in the following product categories:

- Shovels, including round point and square point shovels; garden/nursery shovels; roof rippers; irrigation and trenching shovels; metal and plastic head snow shovels and pushers; garden, nursery, and transplanting spades; drain and post spades;

- Posthole Diggers and Augers;

- Scoops, including aluminum, plastic, and steel scoops; general and special purpose scoop shovels;

- Rakes, including steel and plastic/steel lawn, leaf and shrub rakes; plastic lawn, leaf and shrub rakes; bow head and level head rakes; specialty rakes and brooms;

- Garden Tools, including garden and special purpose hoes; weeders and scrapers; rotary and half-moon edgers; fruit harvesters; bulb planters; small hand tools like trowels, weeders, and cultivators;

- Cultivators and Forks, including forged cultivators and hooks in different sizes and spread; spading forks, manure forks, and special purpose forks;

- Striking Tools, including sledges and heavy hammers; axes, mauls, and wedges; picks and mattocks; tampers; heavy bars; bars, pullers, and rippers;

- Cutting Tools, including bypass and anvil hand pruners; hedge and grass shears; bypass and anvil loppers and mini loppers; tree pruners and saws;

- Wheeled Goods, including wheelbarrows and hand trucks; and

- Miscellaneous Products, including garden tool organizers, repair handles, and edging tools.

We continue to develop new products and enhance existing products in order to maintain and improve our position in the market. Our marketing and engineering departments develop new products with assistance from independent consultants.

Shovels and other steel head implements are primarily manufactured at our Frankfort, New York facility. Forks, cutting tools, and other implements are sourced worldwide. We process North American ash wood logs at our seven wood mills and purchase fiberglass handles. Our Hebron, Ohio injection molding facility manufactures some of the plastic components used in our products, such as plastic snow shovel heads. In addition, this facility manufactures proprietary custom molded products and component parts for other manufacturers and distributors.

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SALES AND MARKETING

The non-powered lawn and garden industry is mature and, due in part to the low-cost nature of non-powered equipment, generally is non-cyclical. Demand for non-powered lawn and garden tools generally is driven by the desire of do-it-yourself, or "DIY", consumers to maintain and landscape residential properties and by the need of industrial and farm professionals to acquire and utilize high-quality tools that will aid them in efficiently completing their jobs. We promote our products primarily through cooperative advertising and where applicable, provide customers with merchandising plan-o-grams and custom designed product displays complete with informative signs to assist at the retail level.

We market our products primarily within the United States. Sales within the United States comprised 98% of total sales in fiscal 2001 and 96% of total sales in fiscal 2002. Our products are sold primarily through mass merchants, home centers, buying groups, and distributors. We market our products through our own sales staff with significant support from manufacturers' representative organizations.

Our sales force is comprised of regional managers and direct sales professionals who regularly call on customers and manage manufacturers' representatives who provide store level support to customers. These manufacturers' representatives also sell lawn and garden products for other manufacturers, but not products that compete with ours.

We also have an Internet web site at www.uniontools.com which provides consumers with product information, dealer locations, and customer service contacts. In addition, customers can download Company information, catalogs, and line art and photographs for use in advertisements. The reference to our web site address does not constitute incorporation by reference of the information contained on our web site, so you should not consider any information on our web site to be a part of this Annual Report on Form 10-K.

LICENSE AGREEMENTS, TRADEMARKS, AND PATENTS

Under a licensing agreement, we pay royalties to The Scotts Company and therefore have the right to produce and market a line of garden tools bearing the Scotts(R) trademark. We anticipate the licensing agreement with The Scotts Company will expire on December 31, 2003. We also have other licensing agreements that are not material to our business.

We apply for patents and trademarks as applicable. Patents presently owned by us are considered, in the aggregate, to be important to the conduct of our business. Patent protection does not, however, deter competitors from attempting to develop similar products. We are licensed under a number of patents, none of which individually is considered material to our business. We own a number of patents and trademarks registered in the United States Patent and Trademark Office, as well as the patent and trademark offices of certain other countries. These include the trademarks:

- Garden Craft(R);
- Gardener's Value(R);
- Landscape Gardener(R);
- Perfect Cut(R);
- Razor-Back(R);
- SNOFORCE(R);
- Union(R);
- Union Pro(R);
- UnionTools(R); and
- Yard `n Garden(R).

Such registrations will continue as new patents and trademarks are developed or acquired. We aggressively monitor and protect our brands against infringement and other violations.

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ACQUISITIONS AND DIVESTITURES

During fiscal 2000, we discontinued the manufacture and sale of watering products, and subsequently sold the related assets. These actions represent the desire to dedicate our attention to core products: long handle tools, cutting tools, striking tools, and wheeled goods.

COMPETITION

The markets for non-powered lawn and garden tools are highly competitive, especially with respect to product pricing, product quality, innovation in the design of new products, availability, customer service and support, although the degree and nature of such competition vary by location and product line. We are generally perceived by our customers to be the highest quality provider and to have the best service levels in our industry. We also enjoy strong brand name recognition. We believe that our commitment to customer service, product innovation, and distribution systems position us well to compete in the markets for non-powered lawn and garden tools.

We compete with various manufacturers and distributors. These competitors also possess widely recognized brand names. With the merger of Ames(R) and True Temper(R) in February 1999, the long handle tool market is now primarily supplied by two domestic competitors - Ames(R) True Temper(R) and us. Primary competitors in the cutting tools market are Fiskars(R) and Corona(R). Our other product lines primarily compete with those of numerous small manufacturers and distributors. In addition, we compete with various other international manufacturers that export parts and finished goods to the United States.

Our strategy requires that we continue to focus on customer service and end-user needs, partly through the development and marketing of innovative new products at competitive prices. We are also facing pricing pressures which, if not mitigated by cost and expense reductions, may result in lower profitability and could jeopardize our ability to grow or maintain market share. We believe that our future success will depend upon our ability to produce and procure low cost quality products and satisfy consumer tastes with respect to function and design, and our ability to market such products in each applicable category at competitive prices. No assurance can be given that we will be able to successfully compete on the basis of these factors in the future.

CUSTOMERS

We sell our products through a variety of distribution channels including:

- mass merchants such as Sears and Wal-Mart;
- home centers such as Home Depot and Lowe's;
- buying co-ops such as Ace Hardware;
- distributors and retailers such as Mid-States, Orgill, and Tractor Supply; and
- industrial distributors such as Oklahoma Rig and White Cap.

Our largest customer is Home Depot and we have been a supplier to them since 1997. Sears, which includes Sears' Orchard Supply division, is another major customer. We have been a continuous supplier to Sears for more than eighty years and the primary supplier of long handle tools to Sears for more than fifty years. Home Depot and Sears together account for 32% of gross sales. Our ten largest customers accounted for approximately 53% of gross sales during fiscal 2000, 57% of gross sales during fiscal 2001, and 65% of gross sales during fiscal 2002. Most of our major customers are on electronic data interchange (EDI) systems.

There can be no assurance that our sales to Home Depot, Sears, or other major customers will continue at existing levels. A substantial reduction or cessation of sales to Home Depot, Sears, or other major customers could have a material adverse effect on our business, financial condition, and results of operations. In addition, we continue to face increasing pressures from retailers with respect to pricing, cooperative advertising, and other rebates as the market power of large retailers continues to grow. There can be no assurance that such pressures will not have an adverse impact on our business, financial condition, and results of operations.

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DISTRIBUTION AND LOGISTICS

Customer orders are placed and processed centrally at our headquarters in Columbus, Ohio and then allocated from our current stock of finished goods in our distribution facility in Louisville, Kentucky. We use common carriers to ship finished products from our facilities to customer delivery points. We continue to reassess the structure and processes of our logistics program for opportunities to reduce costs and improve customer service.

In fiscal 2000, we exited our western distribution facility in conjunction with the sale of assets related to the manufacture and sale of watering products.

In fiscal 2001, in order to increase efficiency and verify accuracy of shipments, we added a product scanning software enhancement that utilizes RF technology at our distribution facility.

In fiscal 2002, we relocated our sole distribution facility from Columbus, Ohio into a newly built customized facility in Louisville, Kentucky.

We utilize an information system that allows us to determine the status of customer orders, process orders quickly, respond to customer inquiries, and adjust shipping schedules to meet customer requirements. We believe that these systems enable efficient order processing, expedite shipments, and improve customer service. Prioritizing our efforts in distribution and logistics has resulted in an improvement in service levels, and we consistently strive to achieve On Time, In Full, Error Free ("OTIFEF") shipments.

MANUFACTURING AND SOURCING

We continue to strengthen our expertise and infrastructure. Our ongoing efforts continued to improve both manufacturing and sourcing capabilities in order to pursue the "world's low cost production" on all products and components.

The production of non-powered lawn and garden tools is an extensive manufacturing and assembly process that involves several different technologies, including sawmill operations, wood finishing, heavy gauge forging, stamping, grinding, metal painting, machining, and injection molding. Over the last 100 years, we have developed unique processes that enable us to perform these complex tasks in an efficient manner.

In addition, we use our own injection molding facility to manufacture proprietary custom molded products and component parts for other manufacturers and distributors, as well as to manufacture certain plastic components used in our own products.

Since many products and components are more competitively manufactured outside our facilities, we began strategic sourcing of some product components in China in 1999. During fiscal 2001 and 2002, we continued to expand our sourcing capabilities to include manufacturers in Europe, Asia, Mexico, and South America, and dedicated resources to manage these relationships.

INFORMATION TECHNOLOGY

In fiscal 2000, we outsourced our information technology function to Acxiom Corporation. Acxiom is a global leader in real-time customer data integration offering innovative database marketing services, infrastructure management, premier data content, and integration technologies. Founded in 1969, Acxiom is currently headquartered in Little Rock, Arkansas, with operations in the United States, the United Kingdom, France, Spain, and Australia.

This relationship has allowed us to tap into the substantial resources and expertise of Acxiom that were unavailable to us on a standalone basis. Acxiom provides all information technology services support for us, including server management, data network services, local area and wide area networks, desktop support, help desk services, and all of our application software support needs. We expect technology to provide significant efficiencies and capabilities to us in servicing our customers in the future.

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RAW MATERIALS

The primary raw materials used to produce our products are steel, fiberglass, and ash wood.

- Steel. We purchase our steel requirements from several domestic suppliers. The primary considerations in specialty steel sourcing are metallurgy, price, and width. We have strong and long-established relationships with our steel suppliers and have never experienced sourcing problems. We do not enter into long-term contracts for steel purchases. We purchased the majority of our steel requirements from Steel Technologies and Shiloh Industries, Inc. in fiscal 2002.

- Fiberglass. The primary considerations for sourcing fiberglass are production capacities, quality, and cost. Fiberglass is used primarily in the production of high-end tools. We purchased the majority of our fiberglass requirements from Strongwell in fiscal 2002.

- Ash Wood. Ash is the ideal hardwood for handles because it is lightweight, flexible, and splinters less than most hardwoods. We employ wood specialists who maintain relationships with numerous log suppliers and are responsible for sourcing our ash needs. We believe that sufficient quantities of ash will continue to be available. Each of our sawmills typically maintains a five to eight week inventory of ash to cover occasional short-term fluctuations in supply. We import wood handles for some of our promotionally priced products, such as rakes and hoes. Imported wood is less expensive than ash and is of sufficient quality for tools (other than shovels) designed for opening-price-point levels. Our sawmills were "Green" certified in fiscal 2001. "Green Certification" is to ensure that forests are managed in an ecologically sound, socially responsible, and economically viable manner.

We have several suppliers for most of our raw materials. There can be no assurance, however, that we will not experience shortages of raw materials or of components essential to our production processes or be forced to seek alternative sources of supply. In addition, there can be no assurance that prices for such materials will remain stable. Any shortages of raw materials may result in production delays and increased costs, which could have a material adverse effect on our business, financial condition, and results of operations.

ASSOCIATES

As of December 31, 2002, we employed approximately 450 people (including seasonal associates), approximately 350 of whom were paid on an hourly basis. Our staffing requirements fluctuate during the year due to the seasonal nature of sales in the lawn and garden industry, and approximately 50 additional seasonal associates are utilized during our busy season. The average tenure of our hourly associates is over 10 years. Hourly associates at the Delaware, Ohio sawmill are represented by the International Association of Machinists ("IAM"). Our contract with the IAM expires in April 2003. During 2002, we negotiated a Closure Agreement with the IAM for our Columbus, Ohio distribution facility. The International Brotherhood of Boilermakers, Iron Ship Builders, Blacksmiths, Forgers and Helpers ("IBB") represents the hourly associates in Frankfort, New York. Our contract with the IBB expires in June 2004. During 2002, we negotiated a Closure Agreement with the International Brotherhood of Teamsters ("IBT") for our Portville, New York sawmill. The Glass, Molders, Pottery, Plastics & Allied Workers International Union AFL-CIO ("AGM") represents hourly associates at our Hebron, Ohio injection molding facility. Our contract with the AGM expires in March 2005. No other associates are represented by unions.

We have not been subject to a strike or work stoppage in over 20 years, and management believes that our relationships with associates, the IAM, the IBB, and the AGM are good. There can be no assurance, however, that future labor contract negotiations will be successful or occur without work stoppages or strikes. A prolonged work stoppage or strike at any of our facilities could have a material adverse effect on our business, financial condition, and results of operations.

ENVIRONMENTAL MATTERS

We are subject to various federal, state, and local environmental laws, ordinances, and regulations governing, among other things, emissions to air, discharge to waters, and the generation, handling, storage, transportation, treatment, and disposal of hazardous substances and wastes. We have made, and will continue to

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make, expenditures to comply with these environmental requirements and regularly review our procedures and policies for compliance with environmental laws. We also have been involved in remediation actions with respect to certain facilities. The amounts thus far expended for such compliance and remediation activities have been minimal. Current conditions and future events such as changes in existing laws and regulations may, however, give rise to additional compliance or remediation costs that could have a material adverse effect on our business, financial condition, or results of operations. Furthermore, as is the case with manufacturers in general, if a release of hazardous substances occurs on or from any of our properties or associated offsite disposal location, or if contamination from prior activities is discovered at any of our properties, we may be held liable and the amount of such liability could be material.

At December 31, 2002, we believe that we have no significant outstanding environmental issues.