SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): April 20, 2004
CANDIE'S, INC.
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(Exact name of Registrant as specified in its charter)
DELAWARE 001-10593 11-2481903
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(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification No.)
215 West 40th Street, New York, NY 10018
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (212) 730-0030
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(Former name or former address, if changed since last report)
Item 12. Results of Operations and Financial Conndition.
On April 20, 2004 Candie's, Inc. (the "Company") issued a press
release announcing its results of operations for the fiscal quarter and fiscal
year ended January 31, 2004. A copy of the press release is attached hereto as
Exhibit 99.1 and is incorporated herein by reference.
The press release includes a non-GAAP financial measure for the
periods presented with respect to "comparable licensing income" and a
qualitative reconciliation of this non-GAAP financial measure to the most
directly comparable GAAP financial measure. Management of the Company has chosen
to provide the non-GAAP information in the press release because it believes
that it provides a meaningful comparison of the Company's licensing income for
the periods presented. The non-GAAP financial measures should not be considered
in isolation or as a substitution for measures of financial performance prepared
in accordance with GAAP.
SIGNATURES
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.
CANDIE'S, INC.
(Registrant)
By:/s/Richard Danderline
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Richard Danderline
Executive Vice President,
- Finance and Operations
Date: April 26, 2004