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The Smith & Wollensky Restaurant Group: Smith & Wollensky Reports First Quarter 2006 Financial Results

Tue, 16 May 2006 13:25:00 PDT

NEW YORK, NY -- (MARKET WIRE) -- 05/16/2006 -- The Smith & Wollensky Restaurant Group, Inc. (NASDAQ: SWRG) today announced financial results for the first quarter ended April 3, 2006.

--  Results for the first quarter of 2006 include $546,000 of insurance
    proceeds, net of fees, related to the insurance recovery of building and
    contents at the Smith & Wollensky in New Orleans, which closed on August
    29, 2005 due to damages from Hurricane Katrina. Total insurance proceeds,
    which includes building, contents and business interruption, net of fees,
    received to date has amounted to approximately $975,000. The property was
    put up for sale at the beginning of April 2006 at a sales price of $5.0
    million. Results for the first quarter of 2006 also include approximately
    $56,000 of share-based compensation charges related to the adoption of
    Statement of Financial Accounting Standards No. 123R.
    
--  For the first quarter of 2006, comparable consolidated restaurant
    sales increased 1.9% as compared to the first quarter of 2005. Comparable
    consolidated restaurant sales include only units that have been open for 15
    months or longer and do not include the results from the Smith & Wollensky
    in New Orleans and the Manhattan Ocean Club, which was closed on January 1,
    2006 and was renovated into a new concept, Quality Meats.
    
--  For the first quarter of 2006, total consolidated restaurant sales
    decreased $2.2 million to $30.8 million, as compared to $33.0 million in
    the first quarter of 2005. Results for the first quarter of 2006 reflect no
    sales contribution from the Smith & Wollensky in New Orleans and the
    Manhattan Ocean Club.
    
--  Net income for the first quarter of 2006 was $508,000, or $0.06 per
    diluted share, vs. a net income of $447,000, or $0.05 per diluted share in
    2005.
    
--  Pro forma net income for 2006 was $18,000 or $0.00 per share, as
    compared to a net income of $447,000 in 2005. Pro forma net income reflects
    the exclusion of $546,000 of insurance proceeds related to the insurance
    recovery of building and contents at the Smith & Wollensky in New Orleans
    which closed on August 29, 2005 due to damages from Hurricane Katrina and
    approximately $56,000 of share-based compensation charges related to the
    adoption of Statement of Financial Accounting Standards No. 123R
    (reconciliation of pro forma net income to GAAP net income are included in
    the financial tables that follow).
    
--  Operating income, which includes the insurance proceeds of $546,000
    and the share-based compensation charge of $56,000, was $923,000 as
    compared to $1.2 million in the first quarter of 2005.
    
--  Food and beverage costs as a percentage of consolidated restaurant
    sales increased approximately 132 basis points, primarily due to higher
    beef costs during the quarter as compared to the prior year.
    
--  Salaries and related benefit expenses as a percentage of consolidated
    restaurant sales decreased approximately 74 basis points primarily due to
    the closure of the Smith & Wollensky in New Orleans.
    
--  Restaurant operating expenses as a percentage of consolidated
    restaurant sales decreased 39 basis points primarily due to a decrease in
    operating supplies, which was partially offset by increases in utilities.
    
--  General and administrative expenses increased by 137 basis points
    primarily due to costs associated with the move of the Company's corporate
    offices, as well as an increase in consulting expenses.
    
Chairman and CEO Alan Stillman said, "Obviously, our earnings were impacted by significant increases in the cost of beef during the quarter. The second quarter has commenced on a positive note with the opening of Quality Meats, our newest restaurant in Manhattan that is receiving wonderful initial public response and critical acclaim. For example, a recent review in Crain's New York Business stated 'If it were called a steak house, I'd call it the best in town.'"

Conference Call

Alan Stillman, Chairman & CEO, and Sam Goldfinger, CFO, will conduct a conference call to review the Company's financial results for the first quarter ended April 3, 2006 on Tuesday, May 16, 2006 at 5:00 p.m. ET. Interested parties may listen to the live call over the Internet via http://www.smithandwollensky.com. To listen to the live call, please go to the website at least 15 minutes early to register and to download and install any necessary audio software. If you are unable to listen live, the conference call will also be archived on the website listed above. An audio recording of the conference call, which may contain material non-public information regarding the Company's results of operations or financial condition for the first quarter of 2006, is expected to be posted on the Company's website under the heading Investor Relations immediately following the conference call.

About Smith & Wollensky Restaurant Group

The Smith & Wollensky Restaurant Group develops and operates high-end, high-volume restaurants in major cities across the United States. The original Smith & Wollensky, a traditional New York steakhouse, opened in 1977 and is currently believed to be the largest-grossing à la carte restaurant in the country. Since its inception, the company has grown to include 16 restaurants, including Smith & Wollensky in New York, Miami Beach, Chicago, New Orleans, Las Vegas, Washington, D.C., Philadelphia, Columbus, Dallas, Houston, and Boston. SWRG also operates five other restaurants in New York, including Cité, Maloney & Porcelli, Park Avenue Café, The Post House, and Quality Meats.

Except for historical information contained herein, the statements made in this press release regarding the Company's business, strategy and results of operations are forward-looking statements which are based on management's beliefs and information currently available to management. Readers are cautioned not to put undue reliance on such forward-looking statements, which are subject to a number of risks and uncertainties that could cause actual results to differ materially from such statements. Factors that may cause such differences include changes in economic conditions generally or in each of the markets in which the Company is located, unanticipated changes in labor or food costs, the dependence of our operating results on a small number of restaurants, our geographic concentration in New York, changes in consumer preferences, the level of competition in the high-end segment of the restaurant industry and the success of the Company's growth strategy. For a more detailed description of such factors, please see the Company's filings with the Securities and Exchange Commission. The Company disclaims any intention or obligation to update or revise any forward-looking statements, whether as a result of new information, future events or otherwise.


                  THE SMITH & WOLLENSKY RESTAURANT GROUP, INC.
                               AND SUBSIDIARIES
                     Consolidated Statements of Operations
             (dollar amounts in thousands, except per share amounts)

                                               First Quarter Ended
                                              April 3,      April 4,
                                                2006          2005
                                            ------------  ------------
                                             (unaudited)   (unaudited)

Consolidated restaurant sales               $     30,812  $     32,994
Cost of consolidated restaurant sales:
  Food and beverage costs                          9,574         9,816
  Salaries and related benefit expenses            8,609         9,462
  Restaurant operating expenses                    5,001         5,483
  Occupancy and related expenses                   2,102         1,880
  Marketing and promotional expenses               1,249         1,226
  Depreciation and amortization expenses           1,068         1,310
  Insurance proceeds, net                           (546)            -
                                            ------------  ------------
     Total cost of consolidated
       restaurant sales                           27,057        29,177
                                            ------------  ------------
Income from consolidated
 restaurant operations                             3,755         3,817
Management fee income                                238           251
                                            ------------  ------------
Income from consolidated
 and managed restaurants                           3,993         4,068
General and administrative expenses                2,592         2,324
Royalty expense                                      478           497
                                            ------------  ------------
Operating income                                     923         1,247
                                            ------------  ------------
Interest expense                                    (152)         (430)
Amortization of deferred debt financing costs         (7)          (32)
Interest income                                       34             1
                                            ------------  ------------

Interest expense net of interest income             (125)         (461)
                                            ------------  ------------
Income before provision for income taxes             798           786
Provision for income taxes                           110            57
                                            ------------  ------------
Income before income of
 consolidated variable interest entity               688           729
Income of consolidated
 variable interest entity                           (180)         (282)
                                            ------------  ------------
Net income                                  $        508  $        447
                                            ============  ============
Net income per share:
  Basic and diluted                         $       0.06  $       0.05
                                            ============  ============
Weighted average common shares outstanding:
  Basic                                        8,599,713     9,378,415
                                            ============  ============
  Diluted                                      8,643,359     9,841,596
                                            ============  ============


                THE SMITH & WOLLENSKY RESTAURANT GROUP, INC.
                            AND SUBSIDIARIES
 Pro Forma Net Income (Loss) and Pro Forma Net Income (Loss) Per Share (1)
           (dollar amounts in thousands, except per share amounts)

                                               First Quarter Ended
                                              April 3,      April 4,
                                                2006          2005
                                            ------------  ------------
                                             (unaudited)   (unaudited)

Net income                                  $        508  $        477

Insurance proceeds, net                             (546)            -
Share based employee compensation charge              56             -
                                            ------------  ------------


Pro forma net income  (1)                   $         18  $        477
                                            ============  ============
Pro forma net income per share:
  Basic and diluted                         $       0.00  $       0.05
                                            ============  ============
Weighted average common shares outstanding:
  Basic                                        8,599,713     9,378,415
                                            ============  ============
  Diluted                                      8,643,359     9,841,596
                                            ============  ============

(1) Pro forma net income excludes insurance proceeds, net and share-based
    employee compensation charges. The exclusion of insurance proceeds
    provides meaningful information regarding the Company's operating
    results on a basis comparable with those in future periods when the
    Company does not expect to receive insurance proceeds, whereas the
    exclusion of share-based employee compensation expense provides
    meaningful information to investors regarding the Company's operating
    results on a basis comparable with those of prior periods before the
    Company's adoption of FAS 123R.



                  THE SMITH & WOLLENSKY RESTAURANT GROUP, INC.
                               AND SUBSIDIARIES
                           Consolidated Balance Sheet
            (dollar amounts in thousands, except per share amounts)

                                             April 3,   January 2,
                                               2006        2006
                                            ----------  ----------
                   Assets                  (unaudited)

Current assets:
  Cash and cash equivalents                 $    1,141  $    2,362
  Short-term investments                           272         265
  Accounts receivable, net                       1,161         549
  Credit card receivable, net                    1,621       1,990
  Insurance proceeds receivable, net               546           -
  Due from managed units                           129         750
  Merchandise inventory                          4,397       4,589
  Prepaid expenses and other current assets      1,653       1,486
                                            ----------  ----------
  Total current assets                          10,920      11,991
Property and equipment, net                     55,495      54,952
Assets held for sale                             4,636       4,681
Goodwill                                         6,886       6,886
Licensing agreement, net                         3,429       3,471
Long-term investments                            3,419       4,417
Other assets                                     4,297       4,208
                                            ----------  ----------
  Total assets                              $   89,082  $   90,606
                                            ==========  ==========

     Liabilities and Stockholders' Equity
Current liabilities:
  Current portion of long-term debt         $      206  $      202
  Current portion of obligations
   under capital lease                             142         139
  Current portion of deferred gain                 367         365
  Due to managed units                             549         538
  Accounts payable and accrued expenses         11,962      13,578
                                            ----------  ----------
  Total current liabilities                     13,226      14,822
Obligations under capital leases                 7,712       7,749
Deferred gain on sales leasebacks               12,864      12,958
Long-term debt, net of current portion           3,062       3,113
Deferred rent                                    9,128       9,133
                                            ----------  ----------
  Total liabilities                             45,992      47,775
Interest in consolidated
 variable interest entity                         (608)       (668)
Commitments and contingencies
Stockholders' equity:
  Common stock                                      94          94
  Additional paid-in capital                    70,127      70,066

  Accumulated deficit                          (21,995)    (22,503)
  Accumulated other comprehensive income           152         143
Treasury stock                                  (4,680)     (4,301)
                                            ----------  ----------
                                                43,698      43,499
  Total liabilities and                     ----------  ----------
   stockholders' equity                     $   89,082  $   90,606
                                            ==========  ==========

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