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coach factory outlet reviews diluted share, one year ago. Our third quarter consolidated gross profit as a percentage of net sales was 45.9%, up 130 basis points from one year ago and quarterly SG expenses were $9.6 million, down about 3% versus last year.Nine month consolidated net sales in footwear was $122 million, compared to $131 million a year ago and nine month net earnings declined 8% to $13 million, or $1.13 per diluted share. Consolidated gross profit as a percentage of net sales for the nine months was 43.9%, up 80 basis points from the equivalent period last year. Nine month SG expenses declined 2% to $32.5 million, reflecting lower accruals for the annual incentive plan and lower expenses in a broad range of categories.This marks the seventh consecutive March ending quarter in which we have reported breakeven or better results. This change is directly related to the success of our efforts to diversify our business and even out its heavy seasonality. Expansion in our quarterly consolidated gross profit, expressed as both dollars and as a percentage of net sales, reflects the contribution of our higher margin Accessories segment and the elimination of lower margin components of the footwear business.Looking to the segments, Accessories quarterly net sales increased 17% to $9.4 million over last year's comparable quarter, resulting in an operating profit of about $2 million. For the nine months, Accessories produced $27.4 million in net sales, up 15% and an operating profit of $5.5 million, up 13% over last year.Quarterly footwear net sales declined by 4% to $16.4 million, producing an operating profit of $2.5