Quarterlytics / Consumer Cyclical / Apparel - Manufacturers / HanesBrands

HanesBrands

hbi · NYSE Consumer Cyclical
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Ticker hbi
Exchange NYSE
Sector Consumer Cyclical
Industry Apparel - Manufacturers
Employees 10,000+
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FY2008 Annual Report · HanesBrands
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  we are
  what you wear

2008 Annual Report

e
Hanesbrands at a Glance

Hanesbrands is a strong and 
l
responsible global apparel 
company focused on driving 
ful
profi table growth through powerful 

d integrated
consumer brands, an effi cient and integrated 

hly skilled and
worldwide supply chain, and highly skilled and 
es. revenue:
committed world-class employees.  revenue:
ees: approximately
$4.25 billion (2008)   employees:  approximately 
45,000 in more than 25 countries  products:  essential innerwear 
and outerwear apparel including T-shirts, socks, bras, underwear, sheer 
hosiery, activewear and casualwear   customers:  all channels of trade, 
including dollar-store, mass-merchandise, mid-tier, department-store 

and club retailers, and direct to consumers via catalogs, the Internet and 
company-owned retail stores   brands:  big, strong consumer-packaged 
brands that are some of the largest in retail sales: Hanes ($5 billion+), 

of t

Champion ($1.5 billion+), Playtex, Bali and
Ch

Just My Size ($400 million+), L’eggs, barely there 
Jus

and Wonderbra ($200 million+)  
markets:  North and South America, 
Europe and Asia. 

long-term growth goals 

revenues  

1 to 3% annually, excluding acquisitions 

operating profit *

earnings per share*

6 to 8% annually 

10 to 20% annually

 *Operating profit and earnings per share growth goals exclude one-time actions and restructuring, 

which are not generally accepted accounting principle measures.

powerful 
consumer 
brands   

®

®

®

®

®
®

®

®

®

®

To our investors: 

In the midst of one of the worst recessions we have seen in decades, I am pleased with  

the accomplishments we achieved in 2008, thankful for the resiliency of our business model  

and strategies, and confident in the priorities we have set for 2009. Our goal is to emerge  

from this economic downturn with momentum and as an even stronger company.

We have been successfully executing against the same  
set of Sell More, Spend Less and Generate Cash strategies  
for the past three years. That consistency is paying off.  
Our progress has been evident during the period since  
our spinoff as an independent company in 2006.

strong strategies  Under our Sell More  
strategy, Hanesbrands has major brand-building initiatives under 
way in core categories with its strongest and largest brands, 
including Hanes, Champion, Playtex and Bali. We are using 
our brands, the investments we make in our brands and the 
essential nature of our basic apparel products to advance  
strategic partnerships with key retailers.

With our Spend Less strategy, we are ahead of schedule  
in realigning our global supply chain into lower-cost countries, 
consolidating and streamlining our organization and distribution 
network, and leveraging the collective size and power of our 
purchasing organization.

We have been using our Generate Cash strategy to reduce  
our debt leverage by using free cash flow to prepay debt, and 
we will continue to do so over the next 12 to 24 months.

In this economic climate, we intend to stay sharply focused on 
conservatively managing inventory and costs, actively managing 
our capital structure, generating cash to pay down debt, and 
maximizing the power of our brands and global supply chain.

2008 accomplishments  We had many achieve-
ments in 2008, a year in which we faced rising commodity costs 
and an unprecedented collapse in the consumer retail sales 
environment. We successfully controlled year-end inventories, 
paid down debt, reduced costs, executed our supply chain 
strategy ahead of schedule, and announced a price increase.  
In the end, we delivered diluted EPS excluding actions growth 
of more than 25 percent despite a 5 percent sales decline.*

We invested in media at the second-highest level in  
the company’s history, gaining share in our key innerwear  
segment. We moved all remaining knit textile production 
offshore ahead of schedule, and made significant progress in 
building our supply chain in Asia. We paid down $139 million  
of debt in 2008, and we have paid down more than $420 million 
of debt since the spinoff.

2009 and long-term goals  Our single  
biggest challenge in 2009 is the economic recession and  
its impact on our top line. While it is highly unlikely in  
this environment that we will achieve our long-term financial 
growth goals in 2009, these goals remain appropriate for our 
company: to expand operating profit excluding actions and 
earnings per share excluding actions at a faster rate than sales. 
Our priorities for operating through the economic downturn 
are:  1) to maintain liquidity and reduce debt,  2) to gain market 
share to mitigate revenue declines,  3) to continue to improve 
our cost competitiveness, and  4) to maintain reasonable levels  
of profit and cash flow. 

We have opportunities to mitigate the impact of the 
recession, including a recently implemented price increase, 
cost reductions, and favorable commodity costs in the second 
half. Our strategies are sound and strong, and we are executing 
well. People are still wearing underwear, socks, bras, T-shirts 
and activewear as often as before and will need to replenish. 
Our cash flow should be adequate to support our debt and  
to provide ample cushion to weather the storm.

At some point, the recession will end. Our sound business 
model and our consistent execution against our strategies will 
allow us to emerge as a stronger company.

 *Diluted EPS excluding actions is a non-GAAP measure used to better assess underlying business 
performance because it excludes the effect of unusual actions that are not directly related to  
operations, which was $2.09 for 2008 compared to GAAP diluted EPS of $1.34. The unusual  
actions in 2008 were restructuring and related charges and the tax effect on these items.

Richard A. Noll 
Chairman and Chief Executive Officer

March 5, 2009

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-K

R  ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
For the fiscal year ended January 3, 2009

or

£  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from     to    . 

Commission file number: 001-32891

Hanesbrands Inc.

(Exact name of registrant as specified in its charter)

Maryland  
(State of incorporation) 
1000 East Hanes Mill Road 
Winston-Salem, North Carolina 
(Address of principal executive office)

20-3552316
(I.R.S. employer identification no.)
27105
(Zip code)

(336) 519-4400
(Registrant’s telephone number including area code)

Securities registered pursuant to Section 12(b) of the Act: 
Common Stock, par value $0.01 per share and related 
Preferred Stock Purchase Rights 

Name of each exchange on which registered: 
New York Stock Exchange

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.   Yes R    No £ 

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act.   Yes £    No R 

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 R    No £ 

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained,  
to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference into Part III of this Form 10-K or any  
amendment to this Form 10-K.   R

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

Large accelerated filer   R 

Accelerated filer   £ 

Non-accelerated filer   £ 
(Do not check if a smaller reporting company)

Smaller reporting company   £ 

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

As of June 27, 2008, the aggregate market value of the registrant’s common stock held by non-affiliates was approximately $2,604,038,549 (based 
on the closing price of the common stock of $27.75 per share on that date, as reported on the New York Stock Exchange and, for purposes of this 
computation only, the assumption that all of the registrant’s directors and executive officers are affiliates and that beneficial holders of 5% or more  
of the outstanding common stock are not affiliates).

As of February 2, 2009, there were 93,576,662 shares of the registrant’s common stock outstanding.

DOCUMENTS INCORPORATED BY REFERENCE
Part III of this Form 10-K incorporates by reference to portions of the registrant’s proxy statement for its 2009 annual meeting of stockholders.

 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

TABLE OF CONTENTS

Page

Forward-Looking Statements   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Where You Can Find More Information  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

2
2

PART 1

Item 1 

Business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

3

Item 1A 

Risk Factors  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   12

Item 1B 

Unresolved Staff Comments  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   20

Item 1C 

Executive Officers of the Registrant. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   20

Item 2 

Item 3 

Item 4 

PART II

Item 5 

Item 6 

Item 7 

Properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   21

Legal Proceedings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   21

Submission of Matters to a Vote of Security Holders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   21

Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities  . . .   22

Selected Financial Data. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   23

Management’s Discussion and Analysis of Financial Condition and Results of Operations . . . . . . . . . . . . . . . . . . . . . .   24

Item 7A 

Quantitative and Qualitative Disclosures about Market Risk  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   58

Item 8 

Item 9 

Financial Statements and Supplementary Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   59

Changes in and Disagreements with Accountants on Accounting and Financial Disclosure . . . . . . . . . . . . . . . . . . . . .   59

Item 9A 

Controls and Procedures  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   59

Item 9B 

Other Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   59

PART III

Item 10 

Directors, Executive Officers and Corporate Governance  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   60

Item 11 

Executive Compensation  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   60

Item 12 

Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters . . . . . . . . . . . .   60

Item 13 

Certain Relationships and Related Transactions, and Director Independence  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   60

Item 14 

Principal Accounting Fees and Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   60

PART IV

Item 15 

Exhibits and Financial Statement Schedules  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   60

Signatures   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   61

Index to Exhibits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   E-1

Financial Statements  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   F-1

TRAdemARks, TRAde NAmes  ANd seRVIce mARks

We own or have rights to use the trademarks, service marks and trade names that we use in conjunction with the operation  
of our business. Some of the more important trademarks that we own or have rights to use that appear in this Annual Report on  
Form 10-K include the Hanes, Champion, C9 by Champion, Playtex, Bali, L’eggs, Just My Size, barely there,  Wonderbra, Stedman, 
Outer Banks, Zorba, Rinbros and Duofold marks, which may be registered in the United States and other jurisdictions. We do not  
own any trademark, trade name or service mark of any other company appearing in this Annual Report on Form 10-K.

1

 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

FORWARd-LOOkING s TATemeNTs

n  the highly competitive and evolving nature of the industry  

This Annual Report on Form 10-K includes forward-looking 

statements within the meaning of Section 27A of the Securi-
ties Act of 1933 and Section 21E of the Securities Exchange 
Act of 1934 (the “Exchange Act”). Forward-looking statements 
include all statements that do not relate solely to historical or 
current facts, and can generally be identified by the use of words 
such as “may,” “believe,” “will,” “expect,” “project,” “estimate,” 
“intend,” “anticipate,” “plan,” “continue” or similar expressions. 
In particular, information appearing under “Business,” “Risk Fac-
tors” and “Management’s Discussion and Analysis of Financial 
Condition and Results of Operations” includes forward-looking 
statements. Forward-looking statements inherently involve many 
risks and uncertainties that could cause actual results to differ 
materially from those projected in these statements. Where, in 
any forward-looking statement, we express an expectation or 
belief as to future results or events, such expectation or belief is 
based on the current plans and expectations of our management 
and expressed in good faith and believed to have a reasonable 
basis, but there can be no assurance that the expectation or 
belief will result or be achieved or accomplished. The following 
include some but not all of the factors that could cause actual 
results or events to differ materially from those anticipated:

n  our ability to execute our consolidation and globalization 

strategy, including migrating our production and manufactur-
ing operations to lower-cost locations around the world; 

n  our ability to successfully manage social, political, economic 
and other conditions affecting our foreign operations and 
supply chain sources, such as disruption of markets, changes 
in import and export laws, currency restrictions and currency 
exchange rate fluctuations; 

n  current economic conditions; 

n  consumer spending levels; 

n  the risk of inflation or deflation; 

n  financial difficulties experienced by any of our top customers 

or groups of customers; 

n  our debt and debt service requirements that restrict our 
operating and financial flexibility and impose interest and 
financing costs; 

n  the financial ratios that our debt instruments require us to 

maintain; 

n  future financial performance, including availability, terms and 

deployment of capital; 

n  dramatic changes in the volatile market price of cotton, the 
primary material used in the manufacture of our products; 

n  the impact of increases in prices of other materials used in 

our products, such as dyes and chemicals; 

n  the impact of increases in prices of oil-related materials and 

other costs, such as energy and utility costs;

n  our ability to effectively manage our inventory and reduce 

inventory reserves; 

n  loss of or reduction in sales to any of our top customers, 

especially Wal-Mart, or group of customers; 

2 

in which we compete; 

n  our ability to keep pace with changing consumer prefer-

ences; 

n  our ability to continue to effectively distribute our products 
through our distribution network as we continue to consoli-
date our distribution network;

n  our ability to comply with environmental and occupational 

health and safety laws and regulations; 

n  costs and adverse publicity arising from violations of labor 

laws by us or any of our third-party manufacturers; 

n  our ability to attract and retain key personnel; 

n  new litigation or developments in existing litigation; and

n  possible terrorist attacks and ongoing military action in the 

Middle East and other parts of the world. 

There may be other factors that may cause our actual results 

to differ materially from the forward-looking statements. Our 
actual results, performance or achievements could differ materi-
ally from those expressed in, or implied by, the forward-looking 
statements. We can give no assurances that any of the events 
anticipated by the forward-looking statements will occur or, if 
any of them does, what impact they will have on our results of 
operations and financial condition. You should carefully read the 
factors described in the “Risk Factors” section of this Annual 
Report on Form 10-K for a description of certain risks that could, 
among other things, cause our actual results to differ from these 
forward-looking statements.

All forward-looking statements speak only as of the date 
of this Annual Report on Form 10-K and are expressly qualified 
in their entirety by the cautionary statements included in this 
Annual Report on Form 10-K. We undertake no obligation to 
update or revise forward-looking statements that may be made 
to reflect events or circumstances that arise after the date made 
or to reflect the occurrence of unanticipated events, other than 
as required by law.

WHeRe YOU c AN FINd mORe INFORmATION

We file annual, quarterly and special reports, proxy state-
ments and other information with the Securities and Exchange 
Commission (the “SEC”). You can inspect, read and copy these 
reports, proxy statements and other information at the public 
reference facilities the SEC maintains at 100 F Street, N.E., 
Washington, D.C. 20549.

We make available free of charge at www.hanesbrands.com 

(in the “Investors” section) copies of materials we file with, or 
furnish to, the SEC. You can also obtain copies of these materials 
at prescribed rates by writing to the Public Reference Section 
of the SEC at 100 F Street, N.E., Washington, D.C. 20549. You 
can obtain information on the operation of the public reference 
facilities by calling the SEC at 1-800-SEC-0330. The SEC also 
maintains a website at www.sec.gov that makes available re-
ports, proxy statements and other information regarding issuers 
that file electronically with it. By referring to our website, www.
hanesbrands.com, we do not incorporate our website or its 
contents into this Annual Report on Form 10-K.

 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

PART I

ITem 1.  Business

General

We are a consumer goods company with a portfolio of 
leading apparel brands, including Hanes, Champion, C9 by 
Champion, Playtex, Bali, L’eggs, Just My Size, barely there, 
Wonderbra, Stedman, Outer Banks, Zorba, Rinbros and Duofold. 
We design, manufacture, source and sell a broad range of ap-
parel essentials such as t-shirts, bras, panties, men’s underwear, 
kids’ underwear, casualwear, activewear, socks and hosiery.
The apparel essentials sector of the apparel industry is 
characterized by frequently replenished items, such as t-shirts, 
bras, panties, men’s underwear, kids’ underwear, socks and 
hosiery. Growth and sales in the apparel essentials industry 
are not primarily driven by fashion, in contrast to other areas of 
the broader apparel industry. We focus on the core attributes of 
comfort, fit and value, while remaining current with regard to 
consumer trends. The majority of our core styles continue from 
year to year, with variations only in color, fabric or design details. 
Some products, however, such as intimate apparel, activewear 
and sheer hosiery, do have an emphasis on style and innovation. 
We continue to invest in our largest and strongest brands to 
achieve our long-term growth goals. In addition to designing and 
marketing apparel essentials, we have a long history of operating 
a global supply chain that incorporates a mix of self-manufactur-
ing, third-party contractors and third-party sourcing.

Our fiscal year ends on the Saturday closest to December 31 

and, until it was changed during 2006, ended on the Saturday 
closest to June 30. We refer to the fiscal year ended January 3, 
2009 as the year ended January 3, 2009. A reference to a year 
ended on another date is to the fiscal year ended on that date.

Our operations are managed and reported in five operating seg-
ments: Innerwear, Outerwear, International, Hosiery and Other. The 
following table summarizes our operating segments by category:

Segment  

Primary Products  

Primary Brands

Innerwear  

Intimate apparel, such as 
bras, panties and bodywear 

Hanes, Playtex, Bali, barely there,  
Just My Size, Wonderbra, Duofold

Men’s underwear  
and kids’ underwear 

Socks 

Activewear, such as  
performance t-shirts 
and shorts and fleece

Outerwear  

Hanes, Champion, C9 by Champion,  
Polo Ralph Lauren* 

Hanes, Champion, C9 by Champion

Champion, C9 by Champion 

Casualwear, such as t-shirts,  
fleece and sport shirts  

Hanes, Just My Size, Outer Banks, 
Champion, Hanes Beefy-T

International   Activewear, men’s underwear,  Hanes, Wonderbra,** Champion,  

kids’ underwear, intimate  
apparel, socks, hosiery and  
casualwear

Stedman, Playtex,** Zorba, Rinbros,  
Kendall,* Sol y Oro, Ritmo, Bali 

Hosiery  

Hosiery  

Other  

Nonfinished products,  
including fabric and certain  
other materials

*  Brand used under a license agreement.

L’eggs, Hanes, Donna Karan,*  
DKNY,* Just My Size

Not applicable  

** As a result of the February 2006 sale of the European branded apparel business of Sara Lee 
Corporation, or “Sara Lee,” we are not permitted to sell this brand in the member states of 
the European Union, or the “EU,” several other European countries and South Africa. 

Our brands have a strong heritage in the apparel essen-
tials industry. According to The NPD Group/Consumer Tracking 
Service, or “NPD,” our brands hold either the number one or 
number two U.S. market position by sales value in most product 
categories in which we compete, for the 12 month period ended 
November 30, 2008. In 2008, Hanes was number one for the 
fifth consecutive year on the Women’s Wear Daily “Top 100 
Brands Survey” for apparel and accessory brands that women 
know best and was number one for the fifth consecutive year as 
the most preferred men’s, women’s and children’s apparel brand 
of consumers in Retailing Today magazine’s “Top Brands Study.” 
Additionally, we had five of the top ten intimate apparel brands 
preferred by consumers in the Retailing Today study — Hanes, 
Playtex, Bali, Just My Size and L’eggs.

Our products are sold through multiple distribution channels. 

During the year ended January 3, 2009, approximately 44% of our 
net sales were to mass merchants, 18% were to national chains 
and department stores, 9% were direct to consumers, 11% were 
in our International segment and 18% were to other retail chan-
nels such as embellishers, specialty retailers, warehouse clubs 
and sporting goods stores. We have strong, long-term relation-
ships with our top customers, including relationships of more 
than ten years with each of our top ten customers. The size and 
operational scale of the high-volume retailers with which we do 
business require extensive category and product knowledge and 
specialized services regarding the quantity, quality and planning 
of product orders. We have organized multifunctional customer 
management teams, which has allowed us to form strategic 
long-term relationships with these customers and efficiently focus 
resources on category, product and service expertise. We also 
have customer-specific programs such as the C9 by Champion 
products marketed and sold through Target stores.

Our ability to react to changing customer needs and industry 

trends is key to our success. Our design, research and product 
development teams, in partnership with our marketing teams, 
drive our efforts to bring innovations to market. We seek to lever-
age our insights into consumer demand in the apparel essentials 
industry to develop new products within our existing lines and to 
modify our existing core products in ways that make them more 
appealing, addressing changing customer needs and industry 
trends. Examples of our recent innovations include:

n  Hanes no ride up panties, specially designed for a better  

fit that helps women stay “wedgie-free” (2008).

n  Hanes Lay Flat Collar Undershirts and Hanes No Ride Up 

Boxer briefs, the brand’s latest innovation in product comfort 
and fit (2008).

n  Bali Concealers bras, the first and only bra with revolutionary 

concealing petals for complete modesty (2008).

n  Hanes Comfort Soft T-shirt (2007).

n  Bali Passion for Comfort bra, designed to be the ultimate 
comfort bra, features a silky smooth lining for a luxurious  
feel against the body (2007).

n  Hanes All-Over Comfort Bra, which features stay-put  

straps that don’t slip, cushioned wires that don’t poke  
and a tag-free back (2006).

3

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

One of our key initiatives is to globalize our supply chain by 

Our Brands

balancing across hemispheres into “economic” clusters with 
fewer, larger facilities. During the year ended January 3, 2009,  
in furtherance of our efforts to execute our consolidation and  
globalization strategy, we approved actions to close 11 manufac-
turing facilities and three distribution centers and eliminate  
approximately 6,800 positions in Mexico, the United States, 
Costa Rica, Honduras and El Salvador. The production capacity 
represented by the manufacturing facilities has been relocated  
to lower cost locations in Asia, Central America and the Caribbean 
Basin. The distribution capacity has been relocated to our West 
Coast distribution facility in California in order to expand capacity 
for goods we source from Asia. In addition, approximately 200 
management and administrative positions were eliminated, with 
the majority of these positions based in the United States. We 
also have recognized accelerated depreciation with respect to 
owned or leased assets associated with manufacturing facilities 
and distribution centers which we closed during 2008 or antici-
pate closing in the next several years as part of our consolidation 
and globalization strategy. The continued implementation of this 
strategy, which is designed to improve operating efficiencies  
and lower costs, has resulted and is likely to continue to result  
in significant costs in the short-term and to generate savings as 
well as higher inventory levels for the next 12 to 15 months. As 
further plans are developed and approved, we expect to recognize 
additional restructuring costs as we eliminate duplicative func-
tions within the organization and transition a significant portion  
of our manufacturing capacity to lower-cost locations. As a result 
of this strategy, we expect to incur approximately $250 million  
in restructuring and related charges over the three year period  
following the spin off from Sara Lee on September 5, 2006,  
approximately half of which is expected to be noncash. As of 
January 3, 2009, we have recognized approximately $209 million 
and announced approximately $219 million in restructuring and 
related charges related to this strategy since September 5, 2006. 

We were spun off from Sara Lee on September 5, 2006. In 

connection with the spin off, Sara Lee contributed its branded 
apparel Americas and Asia business to us and distributed all of 
the outstanding shares of our common stock to its stockholders 
on a pro rata basis. References in this Annual Report on Form 
10-K to our assets, liabilities, products, businesses or activities 
of our business for periods including or prior to the spin off are 
generally intended to refer to the historical assets, liabilities, 
products, businesses or activities of the contributed businesses 
as the businesses were conducted as part of Sara Lee and its 
subsidiaries prior to the spin off.

Our portfolio of leading brands is designed to address the 
needs and wants of various consumer segments across a broad 
range of apparel essentials products. Each of our brands has a 
particular consumer positioning that distinguishes it from its com-
petitors and guides its advertising and product development. We 
discuss some of our most important brands in more detail below.
Hanes is the largest and most widely recognized brand in our 

portfolio. In 2008, Hanes was number one for the fifth consecu-
tive year on the Women’s Wear Daily “Top 100 Brands Survey” 
for apparel and accessory brands that women know best and 
was number one for the fifth consecutive year as the most pre-
ferred men’s, women’s and children’s apparel brand of consum-
ers in Retailing Today magazine’s “Top Brands Study.” The Hanes 
brand covers all of our product categories, including men’s 
underwear, kids’ underwear, bras, panties, socks, t-shirts, fleece 
and sheer hosiery. Hanes stands for outstanding comfort, style 
and value. According to Millward Brown Market Research, Hanes 
is found in over 85% of the United States households that have 
purchased men’s or women’s casual clothing or underwear in the 
12-month period ended December 31, 2008.

Champion is our second-largest brand. Specializing in athletic 
and other performance apparel, the Champion brand is designed 
for everyday athletes. We believe that Champion’s combination 
of comfort, fit and style provides athletes with mobility, durability 
and up-to-date styles, all product qualities that are important in 
the sale of athletic products. We also distribute products under 
the C9 by Champion brand exclusively through Target stores.

Playtex, the third-largest brand within our portfolio, offers a line 

of bras, panties and shapewear, including products that offer solu-
tions for hard to fit figures. Bali is the fourth-largest brand within 
our portfolio. Bali offers a range of bras, panties and shapewear 
sold in the department store channel. Our brand portfolio also 
includes the following well-known brands: L’eggs, Just My Size, 
barely there, Wonderbra, Outer Banks and Duofold. These brands 
serve to round out our product offerings, allowing us to give con-
sumers a variety of options to meet their diverse needs.

Our segments

Our operations are managed in five operating segments, 
each of which is a reportable segment for financial reporting  
purposes: Innerwear, Outerwear, International, Hosiery and  
Other. These segments are organized principally by product cat-
egory and geographic location. Management of each segment  
is responsible for the operations of these businesses but share  
a common supply chain and media and marketing platforms.  
For more information about our segments, see Note 21 to our 
Consolidated Financial Statements included in this Annual  
Report on Form 10-K.

4 

 
H AN E SBRANDS INC. 

Innerwear

The Innerwear segment focuses on core apparel essentials, 

and consists of products such as women’s intimate apparel, 
men’s underwear, kids’ underwear, socks, thermals and sleep-
wear, marketed under well-known brands that are trusted by 
consumers. We are an intimate apparel category leader in the 
United States with our Hanes, Playtex, Bali, barely there, Just My 
Size, Wonderbra and Duofold brands. We are also a leading manu-
facturer and marketer of men’s underwear and kids’ underwear 
under the Hanes, Champion, C9 by Champion and Polo Ralph 
Lauren brand names. Our direct-to-consumer retail operations 
are included within the Innerwear segment. The retail operations 
include our value-based (“outlet”) stores, internet operations and 
catalogs which sell products from our portfolio of leading brands. 
As of January 3, 2009 and December 29, 2007, we had 213 and 
216 outlet stores, respectively. Net sales for the year ended 
January 3, 2009 from our Innerwear segment were $2.4 billion, 
representing approximately 56% of total segment net sales. 

Outerwear

We are a leader in the casualwear and activewear markets 
through our Hanes, Champion and Just My Size brands, where 
we offer products such as t-shirts and fleece. Our casualwear 
lines offer a range of quality, comfortable clothing for men, wom-
en and children marketed under the Hanes and Just My Size 
brands. The Just My Size brand offers casual apparel designed 
exclusively to meet the needs of plus-size women. In addition to 
activewear for men and women, Champion provides uniforms 
for athletic programs and includes an apparel program, C9 by 
Champion, at Target stores. We also license our Champion name 
for collegiate apparel and footwear. We also supply our t-shirts, 
sportshirts and fleece products primarily to wholesalers, who 
then resell to screen printers and embellishers, through brands 
such as Hanes, Champion, Outer Banks and Hanes Beefy-T. Net 
sales for the year ended January 3, 2009 from our Outerwear 
segment were $1.2 billion, representing approximately 28% of 
total segment net sales.

International

International includes products that span across the In-
nerwear, Outerwear and Hosiery reportable segments and are 
marketed primarily under the Hanes, Wonderbra, Champion, 
Stedman, Playtex, Zorba, Rinbros, Kendall, Sol y Oro, Ritmo  
and Bali brands. Net sales for the year ended January 3, 2009 
from our International segment were $460 million, representing  
approximately 11% of total segment net sales and included sales 
in Latin America, Asia, Canada and Europe. Canada, Europe, 
Japan and Mexico are our largest international markets, and  
we also have sales offices in India and China.

Hosiery

We are the leading marketer of women’s sheer hosiery in 
the United States. We compete in the hosiery market by striving 
to offer superior values and executing integrated marketing  
activities, as well as focusing on the style of our hosiery products. 
We market hosiery products under our L’eggs, Hanes and Just 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

My Size brands. Net sales for the year ended January 3, 2009  
from our Hosiery segment were $228 million, representing  
approximately 5% of total segment net sales. We expect the trend 
of declining hosiery sales to continue consistent with the overall 
decline in the industry and with shifts in consumer preferences.

Other

Our Other segment consists of sales of nonfinished 

products such as yarn and certain other materials in the United 
States and Latin America that maintain asset utilization at certain 
manufacturing facilities and are expected to generate break even 
margins. Net sales for the year ended January 3, 2009 in our 
Other segment were $22 million, representing less than 1% 
of total segment net sales. Net sales from our Other segment 
are expected to continue to decline and to ultimately become 
insignificant to us as we complete the implementation of our 
consolidation and globalization efforts.

design, Research and Product development

At the core of our design, research and product development 

capabilities is a team of more than 300 professionals. We have 
combined our design, research and development teams into 
an integrated group for all of our product categories. A facility 
located in Winston-Salem, North Carolina, is the center of our 
research, technical design and product development efforts. We 
also employ creative design and product development personnel 
in our design center in New York City. During the years ended 
January 3, 2009 and December 29, 2007, the six months ended 
December 30, 2006 and the year ended July 1, 2006, we spent 
approximately $46 million, $45 million, $23 million and $55 mil-
lion, respectively, on design, research and product development.

customers

In the year ended January 3, 2009, approximately 88%  
of our net sales were to customers in the United States and  
approximately 12% were to customers outside the United States.  
Domestically, almost 83% of our net sales were wholesale sales 
to retailers, 9% were direct to consumers and 8% were whole-
sale sales to third-party embellishers. We have well-established 
relationships with some of the largest apparel retailers in the 
world. Our largest customers are Wal-Mart Stores, Inc., or “Wal-
Mart,” Target Corporation, or “Target,” and Kohl’s Corporation, 
or “Kohl’s,” accounting for 27%, 16% and 6%, respectively, of 
our total sales in the year ended January 3, 2009. As is com-
mon in the apparel essentials industry, we generally do not have 
purchase agreements that obligate our customers, including 
Wal-Mart, to purchase our products. However, all of our key 
customer relationships have been in place for ten years or more. 
Wal-Mart and Target are our only customers with sales that 
exceed 10% of any individual segment’s sales. In our Innerwear 
segment, Wal-Mart accounted for 32% of sales and Target ac-
counted for 13% of sales during the year ended January 3, 2009. 
In our Outerwear segment, Target accounted for 30% of sales 
and Wal-Mart accounted for 21% of sales during the year ended 
January 3, 2009.

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H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Due to their size and operational scale, high-volume  

Sales in our International segment represented approximately 

retailers such as Wal-Mart require extensive category and  
product knowledge and specialized services regarding the 
quantity, quality and timing of product orders. We have  
organized multifunctional customer management teams, which 
has allowed us to form strategic long-term relationships with 
these customers and efficiently focus resources on category, 
product and service expertise.

Smaller regional customers attracted to our leading brands 

and quality products also represent an important component 
of our distribution. Our organizational model provides for an ef-
ficient use of resources that delivers a high level of category and 
channel expertise and services to these customers.

Sales to the mass merchant channel accounted for approxi-

mately 44% of our net sales in the year ended January 3, 2009. 
We sell all of our product categories in this channel primarily 
under our Hanes, Just My Size, Playtex and C9 by Champion 
brands. Mass merchants feature high-volume, low-cost sales 
of basic apparel items along with a diverse variety of consumer 
goods products, such as grocery and drug products and other 
hard lines, and are characterized by large retailers, such as Wal-
Mart. Wal-Mart, which accounted for approximately 27% of our 
net sales during the year ended January 3, 2009, is our largest 
mass merchant customer.

Sales to the national chains and department stores channel 

accounted for approximately 18% of our net sales during the 
year ended January 3, 2009. These retailers target a higher-in-
come consumer than mass merchants, focus more of their sales 
on apparel items rather than other consumer goods such as 
grocery and drug products, and are characterized by large retail-
ers such as Kohl’s, JC Penney Company, Inc. and Sears Holdings 
Corporation. We sell all of our product categories in this channel. 
Traditional department stores target higher-income consum-
ers and carry more high-end, fashion conscious products than 
national chains or mass merchants and tend to operate in higher-
income areas and commercial centers. Traditional department 
stores are characterized by large retailers such as Macy’s and 
Dillard’s, Inc. We sell products in our intimate apparel, hosiery 
and underwear categories through department stores.

Sales to the direct to consumer channel, which are included 
within the Innerwear segment, accounted for approximately 9% 
of our net sales in the year ended January 3, 2009. We sell our 
branded products directly to consumers through our 213 outlet 
stores, as well as our catalogs and our web sites operating 
under the Hanes, OneHanesPlace, Just My Size and Champion 
names. Our outlet stores are value-based, offering the consum-
er a savings of 25% to 40% off suggested retail prices, and sell 
first-quality, excess, post-season, obsolete and slightly imper-
fect products. Our catalogs and web sites address the growing 
direct to consumer channel that operates in today’s 24/7 retail 
environment, and we have an active database of approximately 
three million consumers receiving our catalogs and emails. Our 
web sites have experienced significant growth and we expect 
this trend to continue as more consumers embrace this retail 
shopping channel.

11% of our net sales during the year ended January 3, 2009, 
and included sales in Latin America, Asia, Canada and Europe. 
Canada, Europe, Japan and Mexico are our largest international 
markets, and we also have sales offices in India and China. We 
operate in several locations in Latin America including Mexico, 
Argentina, Brazil and Central America. From an export busi-
ness perspective, we use distributors to service customers in 
the Middle East and Asia, and have a limited presence in Latin 
America. The brands that are the primary focus of the export 
business include Hanes underwear and Bali, Playtex, Wonderbra 
and barely there intimate apparel. As discussed below under 
“Intellectual Property,” we are not permitted to sell Wonderbra 
and Playtex branded products in the member states of the EU, 
several other European countries, and South Africa.

Sales in other channels represented approximately 18% of 

our net sales during the year ended January 3, 2009. We sell 
t-shirts, golf and sport shirts and fleece sweatshirts to third-party 
embellishers primarily under our Hanes, Hanes Beefy-T and 
Outer Banks brands. Sales to third-party embellishers accounted 
for approximately 8% of our net sales during the year ended 
January 3, 2009. We also sell a significant range of our under-
wear, activewear and socks products under the Champion brand 
to wholesale clubs, such as Costco, and sporting goods stores, 
such as The Sports Authority, Inc. We sell primarily legwear and 
underwear products under the Hanes and L’eggs brands to food, 
drug and variety stores. We sell products that span across our 
Innerwear, Outerwear and Hosiery segments to the U.S. military 
for sale to servicemen and servicewomen. 

Inventory

Effective inventory management is a key component of 

our future success. Because our customers do not purchase 
our products under long-term supply contracts, but rather on a 
purchase order basis, effective inventory management requires 
close coordination with the customer base. Through Kanban sales 
and production planning, inventory management, product sched-
uling, demand prioritization and related initiatives that facilitate 
just-in-time production and ordering systems, we seek to ensure 
that products are available to meet customer demands while ef-
fectively managing inventory levels. We also employ various other 
types of inventory management techniques that include collab-
orative forecasting and planning, vendor-managed inventory, key 
event management and various forms of replenishment manage-
ment processes. We have demand management planners in our 
customer management group who work closely with customers 
to develop demand forecasts that are passed to the supply chain. 
We also have professionals within the customer management 
group who coordinate daily with our larger customers to help 
ensure that our customers’ planned inventory levels are in fact 
available at their individual retail outlets. Additionally, within our 
supply chain organization we have dedicated professionals who 
translate the demand forecast into our inventory strategy and 
specific production plans. These individuals work closely with our 
customer management team to balance inventory investment/
exposure with customer service targets.

6 

 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

seasonality and Other Factors

Our operating results are subject to some variability. Gener-

ally, our diverse range of product offerings helps mitigate the 
impact of seasonal changes in demand for certain items. Sales 
are typically higher in the last two quarters (July to December) 
of each fiscal year. Socks, hosiery and fleece products generally 
have higher sales during this period as a result of cooler weather, 
back-to-school shopping and holidays. Sales levels in any 
period are also impacted by customers’ decisions to increase 
or decrease their inventory levels in response to anticipated 
consumer demand. Our customers may cancel orders, change 
delivery schedules or change the mix of products ordered with 
minimal notice to us. For example, we experienced a shift in 
timing by our largest retail customers of back-to-school programs 
from June to July in 2008. Our results of operations are also 
impacted by fluctuations and volatility in the price of cotton and 
oil-related materials and the timing of actual spending for our 
media, advertising and promotion expenses. Media, advertising 
and promotion expenses may vary from period to period during a 
fiscal year depending on the timing of our advertising campaigns 
for retail selling seasons and product introductions.

marketing

Our strategy is to bring consumer-driven innovation to mar-
ket in a compelling way. Our approach is to build targeted, effec-
tive multimedia advertising and marketing campaigns to increase 
awareness of our key brands. Driving growth platforms across 
categories is a major element of our strategy as it enables us to 
meet key consumer needs and leverage advertising dollars. We 
believe that the strength of our consumer insights, our distinc-
tive brand propositions and our focus on integrated marketing 
give us a competitive advantage in the fragmented apparel 
marketplace.

In 2008, we launched a number of new advertising and 

marketing initiatives:

n  We launched new “Look Who” advertising in June featuring 

Michael Jordan and Charlie Sheen to support our new Hanes 
Lay Flat Collar Undershirts and Hanes No Ride Up Boxer 
briefs. The campaign includes television advertising as well 
as online and video game advertising.

n  We introduced our new Hanes No Ride Up Panty with  
television advertising featuring Sarah Chalke in another  
new “Look Who” advertising campaign. 

n  Building on the 10-year strategic alliance with The Walt 

Disney Company that we entered into in October 2007, we 
introduced a line of apparel inspired by the Champion items 
worn by characters in Walt Disney Pictures’ “High School 
Musical 3: Senior Year” to coincide with the opening of that 
movie in October 2008. 

We also continued some of our existing advertising and 

marketing initiatives:

n  Our alliance with The Walt Disney Company includes a  

number of features. Hanes is the presenting sponsor of the 
Rock ‘n’ Roller Coaster Starring Aerosmith, one of the most 
popular attractions at Disney-Hollywood Studios in Florida. 

Hanes has a customizable apparel venue in Downtown 
Disney at Walt Disney World Resort that enables guests 
to design and personalize their own custom t-shirts and 
other items. Champion has naming rights for the stadium at 
Disney’s Wide World of Sports Complex, the nation’s premier 
amateur sports venue. In addition to Champion Stadium, 
Champion has brand placement and promotional opportu-
nities throughout the complex. We have in-store promo-
tional and brand building opportunities at eight ESPN Zone 
restaurants and stores located across the country. Hanes 
and Champion have category exclusivity for select apparel 
at Disneyland Resort in Anaheim, Calif., Walt Disney World 
Resort and Disney’s Wide World of Sports Complex Stadium, 
both in Florida, and eight ESPN Zone stores. Our products, 
including t-shirts and tanks and fleece sweatshirts, sweat-
pants, hoodies and other family fleece, including infant and 
toddler items, are co-labeled, including Disneyland Resort by 
Hanes, Walt Disney World by Hanes, Disney’s Wide World of 
Sports Complex by Champion and ESPN Zone by Champion.

n  We continued our “How You Play” national advertising cam-

paign for Champion that we launched in 2007. The campaign, 
which is the first campaign for our Champion brand since 
2003, includes print, out-of-home and online components 
and is designed to capture the everyday moments of fun and 
sport in a series of cool and hip lifestyle images.

n  We continued the “Live Beautifully” campaign for our Bali 

brand, launched in the Spring of 2007. The print, television and 
online ad campaign features Bali bras and panties from its Pas-
sion for Comfort, Seductive Curve and Cotton Creations lines.

n  We continued our innovative and expressive advertising and 
marketing campaign called “Girl Talk,” launched in Septem-
ber 2007, in which confident, everyday women talk about 
their breasts, in support of our Playtex 18 Hour and Playtex 
Secrets product lines.

distribution

As of January 3, 2009, we distributed our products for 
the U.S. market from a total of 22 distribution centers. These 
facilities include 20 facilities located in the U.S. and two facili-
ties located in regions where we manufacture our products. We 
internally manage and operate 16 of these facilities, and we use 
third-party logistics providers who operate the other six facili-
ties on our behalf. International distribution operations use a 
combination of third-party logistics providers, as well as owned 
and operated distribution operations, to distribute goods to our 
various international markets.

We are in the process of consolidating our distribution net-
work to fewer larger facilities and have reduced the number of 
distribution centers from the 48 that we maintained at the time 
of the spin off to 36 as of January 3, 2009. In late 2008 we began 
preparing to ship products from a new 1.3 million square foot 
distribution center in Perris, California, and on January 13, 2009 
began shipping products from this facility to our customers. 

7

 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

manufacturing and sourcing

During the year ended January 3, 2009, approximately 66% 
of our finished goods sold were manufactured through a combi-
nation of facilities we own and operate and facilities owned and 
operated by third-party contractors who perform some of the 
steps in the manufacturing process for us, such as cutting and/
or sewing. We sourced the remainder of our finished goods from 
third-party manufacturers who supply us with finished products 
based on our designs. We believe that our balanced approach to 
product supply, which relies on a combination of owned, contract-
ed and sourced manufacturing located across different geographic 
regions, increases the efficiency of our operations, reduces prod-
uct costs and offers customers a reliable source of supply.

Finished Goods That Are Manufactured by Hanesbrands

The manufacturing process for finished goods that we manu-

facture begins with raw materials we obtain from third parties. 
The principal raw materials in our product categories are cotton 
and synthetics. Our costs for cotton yarn and cotton-based 
textiles vary based upon the fluctuating cost of cotton, which is 
affected by, among other factors, weather, consumer demand, 
speculation on the commodities market and the relative valu-
ations and fluctuations of the currencies of producer versus 
consumer countries and other factors that are generally unpre-
dictable and beyond our control. We attempt to mitigate the ef-
fect of fluctuating raw material costs by entering into short-term 
supply agreements that set the price we will pay for cotton yarn 
and cotton-based textiles in future periods. We also enter into 
hedging contracts on cotton designed to protect us from severe 
market fluctuations in the wholesale prices of cotton. In addition 
to cotton yarn and cotton-based textiles, we use thread and trim 
for product identification, buttons, zippers, snaps and lace.

Fluctuations in crude oil or petroleum prices may also influ-
ence the prices of items used in our business, such as chemi-
cals, dyestuffs, polyester yarn and foam. Alternate sources of 
these materials and services are readily available. After they are 
sourced, cotton and synthetic materials are spun into yarn, which 
is then knitted into cotton, synthetic and blended fabrics. We spin 
a significant portion of the yarn and knit a significant portion of the 
fabrics we use in our owned and operated facilities. To a lesser 
extent, we purchase fabric from several domestic and interna-
tional suppliers in conjunction with scheduled production. These 
fabrics are cut and sewn into finished products, either by us or by 
third-party contractors. Most of our cutting and sewing operations 
are located in Asia, Central America and the Caribbean Basin.

Rising fuel, energy and utility costs may have a significant 
impact on our manufacturing costs. These costs may fluctuate 
due to a number of factors outside our control, including govern-
ment policy and regulation and weather conditions.

We continue to consolidate our manufacturing facilities and 

currently operate 52 manufacturing facilities, down from 70 at 
the time of our spin off. In making decisions about the location 
of manufacturing operations and third-party sources of supply, 
we consider a number of factors, including local labor costs, 
quality of production, applicable quotas and duties, and freight 
costs. During the second quarter of 2008, we added three 
company-owned sewing plants in Southeast Asia — two in 
Vietnam and one in Thailand — giving us four sewing plants in 

8 

Asia. In October 2008, we acquired a 370-employee embroidery 
facility in Honduras. For the past eight years, these operations 
have produced embroidered and screen-printed apparel for 
us. This acquisition better positions us for long-term growth in 
these segments. During the fourth quarter of 2008, we com-
menced production at our 500,000 square foot socks manufac-
turing facility in El Salvador. This facility, co-located with textile 
manufacturing operations that we acquired in 2007, provides a 
manufacturing base in Central America from which to leverage 
our production scale at a lower cost location. We also continued 
construction of a textile production plant in Nanjing, China, which 
will be our first company-owned textile production facility in 
Asia. We expect production to commence in the fourth quarter 
of 2009. The Nanjing textile facility will enable us to expand and 
leverage our production scale in Asia as we balance our supply 
chain across hemispheres.

Finished Goods That Are Manufactured by Third Parties

In addition to our manufacturing capabilities, we also source 

finished goods we design from third-party manufacturers, also 
referred to as “turnkey products.” Many of these turnkey prod-
ucts are sourced from international suppliers by our strategic 
sourcing hubs in Hong Kong and other locations in Asia.

All contracted and sourced manufacturing must meet our 
high quality standards. Further, all contractors and third-party 
manufacturers must be preaudited and adhere to our strict 
supplier and business practices guidelines. These requirements 
provide strict standards covering hours of work, age of work-
ers, health and safety conditions and conformity with local laws. 
Each new supplier must be inspected and agree to comprehen-
sive compliance terms prior to performance of any production 
on our behalf. We audit compliance with these standards and 
maintain strict compliance performance records. In addition to 
our audit procedures, we require certain of our suppliers to be 
Worldwide Responsible Apparel Production, or “WRAP,” certi-
fied. WRAP is a recognized apparel certification program that 
independently monitors and certifies compliance with certain 
specified manufacturing standards that are intended to ensure 
that a given factory produces sewn goods under lawful, humane, 
and ethical conditions. WRAP uses third-party, independent certi-
fication firms and requires factory-by-factory certification.

Trade Regulation

We are exposed to certain risks of doing business outside of 
the United States. We import goods from company-owned facili-
ties in Asia, Central America, the Caribbean Basin and Mexico, 
and from suppliers in those areas and in Europe, Africa and the 
Middle East. These import transactions had been subject to con-
straints imposed by bilateral agreements that imposed quotas 
that limited the amount of certain categories of merchandise 
from certain countries that could be imported into the United 
States and the EU.

Effective on January 1, 2005, the United States and other 
World Trade Organization, or “WTO,” member countries, with 
few exceptions, removed quotas on textile and apparel goods 
from WTO member countries including China. However in the 
middle of 2005, several countries, including the United States, 
imposed special safeguard quotas on some Chinese textile and 

 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

apparel goods pursuant to special provisions contained in China’s 
Accession Agreement to the WTO. These quotas expired at 
the end of 2008. Under different provisions of U.S. law, similar 
safeguard quotas may be re-imposed against China or imposed 
against other countries in the future. Our management evaluates 
the possible impact of these and similar actions on our ability 
to import products from China. If such safeguards were to be 
re-imposed, we do not expect that these restraints would have a 
material impact on us.

Our management monitors new developments and risks re-
lating to duties, tariffs and quotas. Changes in these areas have 
the potential to harm or, in some cases, benefit our business. In 
response to the changing import environment resulting from the 
elimination of quotas, management has chosen to continue its 
balanced approach to manufacturing and sourcing. We attempt 
to limit our sourcing exposure through geographic diversification 
with a mix of company-owned and contracted production, as 
well as shifts of production among countries and contractors. 
We will continue to manage our supply chain from a global per-
spective and adjust as needed to changes in the global produc-
tion environment.

We also monitor a number of international security risks. We 

are a member of the Customs-Trade Partnership Against Terror-
ism, or “C-TPAT,” a partnership between the government and 
private sector initiated after the events of September 11, 2001 to 
improve supply chain and border security. C-TPAT partners work 
with U.S. Customs and Border Protection to protect their supply 
chains from concealment of terrorist weapons, including weap-
ons of mass destruction. In exchange, U.S. Customs and Border 
Protection provides reduced inspections at the port of arrival and 
expedited processing at the border.

competition

The apparel essentials market is highly competitive and 
rapidly evolving. Competition generally is based upon price, 
brand name recognition, product quality, selection, service and 
purchasing convenience. Our businesses face competition today 
from other large corporations and foreign manufacturers. These 
competitors include Berskhire Hathaway Inc. through its sub-
sidiary Fruit of the Loom, Inc., Warnaco Group Inc., Maidenform 
Brands, Inc. and Gildan Activewear, Inc. in our Innerwear busi-
ness segment and Gildan Activewear, Inc., Berkshire Hathaway 
Inc. through its subsidiaries Russell Corporation and Fruit of the 
Loom, Inc., Nike, Inc., adidas AG through its adidas and Ree-
bok brands and Under Armour Inc. in our Outerwear business 
segment. We also compete with many small manufacturers 
across all of our business segments, including our International 
segment. Additionally, department stores and other retailers, 
including many of our customers, market and sell apparel essen-
tials products under private labels that compete directly with our 
brands. We also face intense competition from specialty stores 
that sell private label apparel not manufactured by us such as 
Victoria’s Secret, Old Navy and The Gap.

Our competitive strengths include our strong brands with 
leading market positions, our high-volume, core essentials focus, 
our significant scale of operations and our strong customer 
relationships.

n  Strong Brands with Leading Market Positions.  According 
to NPD, our brands hold either the number one or number 
two U.S. market position by sales value in most product 
categories in which we compete, for the 12 month period 
ended November 30, 2008. According to NPD, our largest 
brand, Hanes, is the top-selling apparel brand in the United 
States by units sold, for the 12 month period ended Novem-
ber 30, 2008.

n  High-Volume, Core Essentials Focus.  We sell high-volume, 
frequently replenished apparel essentials. The majority of our 
core styles continue from year to year, with variations only in 
color, fabric or design details, and are frequently replenished by 
consumers. We believe that our status as a high-volume seller 
of core apparel essentials creates a more stable and predict-
able revenue base and reduces our exposure to dramatic 
fashion shifts often observed in the general apparel industry.

n  Significant Scale of Operations.  According to NPD, we are 
the largest seller of apparel essentials in the United States 
as measured by sales value for the 12 month period ended 
November 30, 2008. Most of our products are sold to large 
retailers that have high-volume demands. We believe that we 
are able to leverage our significant scale of operations to pro-
vide us with greater manufacturing efficiencies, purchasing 
power and product design, marketing and customer manage-
ment resources than our smaller competitors.

n  Strong Customer Relationships.  We sell our products 

primarily through large, high-volume retailers, including mass 
merchants, department stores and national chains. We have 
strong, long-term relationships with our top customers, 
including relationships of more than ten years with each of 
our top ten customers. We have aligned significant parts of 
our organization with corresponding parts of our customers’ 
organizations. We also have entered into customer-specific 
programs such as the C9 by Champion products marketed 
and sold through Target stores.

Intellectual Property

Overview

We market our products under hundreds of trademarks and 

service marks in the United States and other countries around 
the world, the most widely recognized Hanes, Champion, C9 
by Champion, Playtex, Bali, L’eggs, Just My Size, barely there, 
Wonderbra, Stedman, Outer Banks, Zorba, Rinbros and Duofold. 
Some of our products are sold under trademarks that have been 
licensed from third parties, such as Polo Ralph Lauren men’s un-
derwear, and we also hold licenses from various toy and media 
companies that give us the right to use certain of their propri-
etary characters, names and trademarks.

Some of our own trademarks are licensed to third parties, 
such as Champion for athletic-oriented accessories. In the Unit-
ed States, the Playtex trademark is owned by Playtex Marketing 
Corporation, of which we own a 50% share and which grants to 
us a perpetual royalty-free license to the Playtex trademark on 
and in connection with the sale of apparel in the United States 
and Canada. The other 50% share of Playtex Marketing Corpora-
tion is owned by Playtex Products, Inc., an unrelated third-party, 

9

 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

which has a perpetual royalty-free license to the Playtex trade-
mark on and in connection with the sale of non-apparel products 
in the United States. Outside the United States and Canada, 
we own the Playtex trademark and perpetually license such 
trademark to Playtex Products, Inc. for non-apparel products. In 
addition, as described below, as part of Sara Lee’s sale in Febru-
ary 2006 of its European branded apparel business, an affiliate 
of Sun Capital Partners, Inc., or “Sun Capital,” has an exclusive, 
perpetual, royalty-free license to manufacture, sell and distribute 
apparel products under the Wonderbra and Playtex trademarks in 
the member states of the EU, as well as several other European 
nations and South Africa. We also own a number of copyrights. 
Our trademarks and copyrights are important to our market-
ing efforts and have substantial value. We aggressively protect 
these trademarks and copyrights from infringement and dilution 
through appropriate measures, including court actions and ad-
ministrative proceedings.

Although the laws vary by jurisdiction, trademarks generally 
remain valid as long as they are in use and/or their registrations 
are properly maintained. Most of the trademarks in our portfolio, 
including our core brands, are covered by trademark registrations 
in the countries of the world in which we do business, with  
registration periods generally ranging between seven and  
10 years depending on the country. Trademark registrations can 
be renewed indefinitely as long as the trademarks are in use. We 
have an active program designed to ensure that our trademarks 
are registered, renewed, protected and maintained. We plan to 
continue to use all of our core trademarks and plan to renew the 
registrations for such trademarks for as long as we continue to 
use them. Most of our copyrights are unregistered, although we 
have a sizable portfolio of copyrighted lace designs that are the 
subject of a number of registrations at the U.S. Copyright Office.
We place high importance on product innovation and design, 

and a number of these innovations and designs are the subject 
of patents. However, we do not regard any segment of our  
business as being dependent upon any single patent or group  
of related patents. In addition, we own proprietary trade secrets, 
technology, and know how that we have not patented.

Shared Trademark Relationship with Sun Capital

In February 2006, Sara Lee sold its European branded ap-
parel business to an affiliate of Sun Capital. In connection with 
the sale, Sun Capital received an exclusive, perpetual, royalty-
free license to manufacture, sell and distribute apparel products 
under the Wonderbra and Playtex trademarks in the member 
states of the EU, as well as Belarus, Bosnia-Herzegovina, Bul-
garia, Croatia, Macedonia, Moldova, Morocco, Norway, Romania, 
Russia, Serbia-Montenegro, South Africa, Switzerland, Ukraine, 
Andorra, Albania, Channel Islands, Lichtenstein, Monaco, Gibral-
tar, Guadeloupe, Martinique, Reunion and French Guyana, which 
we refer to as the “Covered Nations.” We are not permitted to 
sell Wonderbra and Playtex branded products in the Covered 
Nations, and Sun Capital is not permitted to sell Wonderbra and 
Playtex branded products outside of the Covered Nations. In 
connection with the sale, we also have received an exclusive, 
perpetual royalty-free license to sell DIM and UNNO branded 
products in Panama, Honduras, El Salvador, Costa Rica, Nicara-
gua, Belize, Guatemala, Mexico, Puerto Rico, the United States, 

10 

Canada and, for DIM products, Japan. We are not permitted to 
sell DIM or UNNO branded apparel products outside of these 
countries and Sun Capital is not permitted to sell DIM or UNNO 
branded apparel products inside these countries. In addition, 
the rights to certain European-originated brands previously part 
of Sara Lee’s branded apparel portfolio were transferred to Sun 
Capital and are not included in our brand portfolio.

Licensing Relationship with Tupperware Corporation

In December 2005, Sara Lee sold its direct selling business, 

which markets cosmetics, skin care products, toiletries and 
clothing in 18 countries, to Tupperware Corporation, or “Tupper-
ware.” In connection with the sale, Dart Industries Inc., or “Dart,” 
an affiliate of Tupperware, received a three-year exclusive license 
agreement which expires in June 2009 to use the C Logo, 
Champion U.S.A., Wonderbra, W by Wonderbra, The One and 
Only Wonderbra, Playtex, Just My Size and Hanes trademarks 
for the manufacture and sale, under the applicable brands, of 
certain men’s and women’s apparel in the Philippines, includ-
ing underwear, socks, sportswear products, bras, panties and 
girdles, and for the exhaustion of similar product inventory in 
Malaysia. Dart also received a ten-year, royalty-free, exclusive 
license to use the Girls’ Attitudes trademark for the manufac-
ture and sale of certain toiletries, cosmetics, intimate apparel, 
underwear, sports wear, watches, bags and towels in the Philip-
pines. The rights and obligations under these agreements were 
assigned to us as part of the spin off.

In connection with the sale of Sara Lee’s direct selling busi-
ness, Tupperware also signed two five-year distributorship agree-
ments providing Tupperware with the right, which is exclusive 
for the first three years of the agreements, to distribute and sell, 
through door-to-door and similar channels, Playtex, Champion, 
Rinbros, Aire, Wonderbra, Hanes and Teens by Hanes apparel 
items in Mexico that we have discontinued and/or determined to 
be obsolete. The agreements also provide Tupperware with the 
exclusive right for five years to distribute and sell through such 
channels such apparel items sold by us in the ordinary course of 
business. The agreements also grant a limited right to use such 
trademarks solely in connection with the distribution and sale of 
those products in Mexico. 

Under the terms of the agreements, we reserve the right 
to apply for, prosecute and maintain trademark registrations in 
Mexico for those products covered by the distributorship agree-
ment. The rights and obligations under these agreements were 
assigned to us as part of the spin off.

corporate social Responsibility

We have a formal corporate social responsibility (“CSR”) 

program that consists of five initiatives: a global business 
practices ethics program for all employees worldwide; a facility 
compliance program that seeks to ensure company and supplier 
plants meet our labor and social compliance standards; a product 
safety program; a global environmental management system 
that seeks to reduce the environmental impact of our opera-
tions; and a commitment to corporate philanthropy which seeks 
to meet the “fundamental needs” of the communities in which 
we live and work. We employ over 20 full-time CSR personnel 
across the globe to manage our program. 

 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

In February 2008, we joined the Fair Labor Association and 
will undergo the Fair Labor Association’s two-year implementa-
tion process for accreditation of our global social compliance 
program. The Fair Labor Association works with industry, civil so-
ciety organizations and colleges and universities to protect work-
ers’ rights and improve working conditions in factories around 
the world. Participating companies in the Fair Labor Association 
are required to fulfill 10 company obligations, including conduct-
ing internal monitoring of facilities, submitting to independent 
monitoring audits and verification, and managing and reporting 
information on their compliance efforts. The Fair Labor Associa-
tion conducts unannounced independent external monitoring 
audits of a sample of a participating company’s plants and suppli-
ers and publishes the results of those audits (and any corrective 
action plans that may be needed) for the public to review. 

We incorporate Leadership in Energy and Environmental De-
sign, or “LEED”-based practices into many remodeling and new 
construction projects for our facilities around the world. In May 
2008, we earned the U.S. Green Building Council’s sustainability 
certification for our Bentonville, Arkansas sales office. The LEED 
certification was the first in Bentonville and the first for commer-
cial interiors in Arkansas. The approximately 10,000 square-foot 
office, which opened in August 2007 to support our business 
with Wal-Mart, features advanced lighting, heating and cool-
ing systems, natural light for every workspace, energy-efficient 
appliances, and low-emission construction materials such as 
paint, adhesives, sealants, carpet, coatings and furniture. LEED 
for Commercial Interiors is the tenant-improvement category 
of the U.S. Green Building Council’s nationally accepted LEED 
Green Building Rating System. The category honors tenants 
without whole-building control who follow rigorous sustainability 
guidelines to design or improve their interior space. The LEED-
certification process took seven months and required a third-party 
commissioning agent to verify the achievement of U.S. Green 
Building Council standards, including the performance of lighting 
and ventilation systems.

In addition, our new distribution center in Perris, California 
was built to stringent standards set by the U.S. Green Building 
Council, and we will seek certification for the building from the 
Green Building Council for Leadership in Energy and Environ-
mental Design, which would make it the largest LEED-certified 
warehouse in Southern California and one of the biggest in the 
world. Sustainable features of this distribution center include 
reduction of energy usage through extensive use of natural 
skylighting, motion-detection lighting, a design that does not 
require heating or air conditioning for a comfortable working 
environment, reduction of water usage compared with typical 
warehouses of its size through low-water bathroom fixtures and 
low-water landscaping, innovative site grading techniques and 
use of locally produced concrete and steel and many other LEED 
concepts such as use of paints, carpets and other materials  
with low volatile organic compound content, an organic-focused 
pest control program that minimizes chemical pesticide use, 
location near public transportation to reduce the parking lot size 
and reliance on automobile transportation, preferred parking for 
low-emission and low-energy vehicles, and on-site bicycle stor-
age and shower and changing room facilities.

environmental matters

We are subject to various federal, state, local and foreign 
laws and regulations that govern our activities, operations and 
products that may have adverse environmental, health and 
safety effects, including laws and regulations relating to generat-
ing emissions, water discharges, waste, product and packaging 
content and workplace safety. Noncompliance with these laws 
and regulations may result in substantial monetary penalties and 
criminal sanctions. We are aware of hazardous substances or 
petroleum releases at a few of our facilities and are working with 
the relevant environmental authorities to investigate and address 
such releases. We also have been identified as a “potentially 
responsible party” at a few waste disposal sites undergoing 
investigation and cleanup under the federal Comprehensive Envi-
ronmental Response, Compensation and Liability Act (commonly 
known as Superfund) or state Superfund equivalent programs. 
Where we have determined that a liability has been incurred and 
the amount of the loss can reasonably be estimated, we have 
accrued amounts in our balance sheet for losses related to these 
sites. Compliance with environmental laws and regulations and 
our remedial environmental obligations historically have not had 
a material impact on our operations, and we are not aware of any 
proposed regulations or remedial obligations that could trigger 
significant costs or capital expenditures in order to comply.

Government Regulation

We are subject to U.S. federal, state and local laws and regu-
lations that could affect our business, including those promulgat-
ed under the Occupational Safety and Health Act, the Consumer 
Product Safety Act, the Flammable Fabrics Act, the Textile Fiber 
Product Identification Act, the rules and regulations of the Con-
sumer Products Safety Commission and various environmental 
laws and regulations. Our international businesses are subject to 
similar laws and regulations in the countries in which they oper-
ate. Our operations also are subject to various international trade 
agreements and regulations. See “— Trade Regulation.” While 
we believe that we are in compliance in all material respects with 
all applicable governmental regulations, current governmental 
regulations may change or become more stringent or unforeseen 
events may occur, any of which could have a material adverse 
effect on our financial position or results of operations. 

employees

As of January 3, 2009, we had approximately 45,200 employ-

ees, approximately 10,200 of whom were located in the United 
States. Of the employees located in the United States, approxi-
mately 2,200 were full or part-time employees in our stores within 
our direct to consumer channel. As of January 3, 2009, in the Unit-
ed States, approximately 30 employees were covered by collec-
tive bargaining agreements. A portion of our international employ-
ees were also covered by collective bargaining agreements. We 
believe our relationships with our employees are good. 

11

 
 
H AN E SBRANDS INC. 

ITem 1A. Risk Factors

This section describes circumstances or events that could 
have a negative effect on our financial results or operations or 
that could change, for the worse, existing trends in our busi-
nesses. The occurrence of one or more of the circumstances or 
events described below could have a material adverse effect on 
our financial condition, results of operations and cash flows or on 
the trading prices of our common stock. The risks and uncertain-
ties described in this Annual Report on Form 10-K are not the only 
ones facing us. Additional risks and uncertainties that currently 
are not known to us or that we currently believe are immaterial 
also may adversely affect our businesses and operations. 

We are continuing to execute our consolidation and global-
ization strategy and this process involves significant costs 
and the risk of operational interruption.

The implementation of our consolidation and globalization 
strategy, which is designed to improve operating efficiencies 
and lower costs, has resulted and is likely to continue to result 
in significant costs in the short-term and generate savings as 
well as higher inventory levels for the next 12 to 15 months. 
As further plans are developed and approved, we expect to 
recognize additional restructuring costs as we eliminate duplica-
tive functions within the organization and transition a significant 
portion of our manufacturing capacity to lower-cost locations. 
As a result of this strategy, we expect to incur approximately 
$250 million in restructuring and related charges over the  
three year period following the spin off from Sara Lee on  
September 5, 2006, of which approximately half is expected to  
be noncash. As of January 3, 2009, we have recognized approxi-
mately $209 million and announced approximately $219 million 
in restructuring and related charges related to this strategy since 
September 5, 2006. This process may also result in operational 
interruptions, which may have an adverse effect on our business, 
results of operations, financial condition and cash flows.

Our supply chain relies on an extensive network of foreign 
operations and any disruption to or adverse impact on such 
operations may adversely affect our business, results of 
operations, financial condition and cash flows.

We have an extensive global supply chain in which a sig-
nificant portion of our products are manufactured in or sourced 
from locations in Asia, Central America, the Caribbean Basin and 
Mexico and we are continuing to add new manufacturing capac-
ity in Asia, Central America and the Caribbean Basin. Potential 
events that may disrupt our foreign operations include:

n  political instability and acts of war or terrorism or other  
international events resulting in the disruption of trade;

n  other security risks;

n  disruptions in shipping and freight forwarding services;

n  increases in oil prices, which would increase the cost  

of shipping;

n  interruptions in the availability of basic services and  

infrastructure, including power shortages;

12 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

n  fluctuations in foreign currency exchange rates resulting  
in uncertainty as to future asset and liability values, cost  
of goods and results of operations that are denominated  
in foreign currencies;

n  extraordinary weather conditions or natural disasters, such 
as hurricanes, earthquakes, tsunamis, floods or fires; and

n  the occurrence of an epidemic, the spread of which may 
impact our ability to obtain products on a timely basis. 

Disruptions in our foreign supply chain could negatively 
impact our business by interrupting production in facilities out-
side the United States, increasing our cost of sales, disrupting 
merchandise deliveries, delaying receipt of the products into the 
United States or preventing us from sourcing our products at 
all. Depending on timing, these events could also result in lost 
sales, cancellation charges or excessive markdowns. All of the 
foregoing can have an adverse affect on our business, results  
of operations, financial condition and cash flows.

Current economic conditions may adversely impact  
demand for our products, reduce access to credit and  
cause our customers and others with which we do  
business to suffer financial hardship, all of which could  
adversely impact our business, results of operations,  
financial condition and cash flows.

Worldwide economic conditions have recently deteriorated 
significantly in many countries and regions, including the United 
States, and may remain depressed for the foreseeable future. 
Although the majority of our products are replenishment in 
nature and tend to be purchased by consumers on a planned, 
rather than on an impulse, basis, our sales are impacted by 
discretionary spending by our customers. Discretionary spend-
ing is affected by many factors, including, among others, general 
business conditions, interest rates, inflation, consumer debt lev-
els, the availability of consumer credit, currency exchange rates, 
taxation, electricity power rates, gasoline prices, unemployment 
trends and other matters that influence consumer confidence 
and spending. Many of these factors are outside of our control. 
Our customers’ purchases of discretionary items, including our 
products, could decline during periods when disposable income 
is lower, when prices increase in response to rising costs, or in 
periods of actual or perceived unfavorable economic conditions. 
For example, we experienced a spike in oil related commodity 
prices during the summer of 2008. Increases in our product 
costs may not be offset by comparable rises in the income of 
consumers of our products. These consumers may choose to 
purchase fewer of our products or lower-priced products of our 
competitors in response to higher prices for our products, or 
may choose not to purchase our products at prices that reflect 
our domestic price increases that become effective from time 
to time. If any of these events occur, or if unfavorable economic 
conditions continue to challenge the consumer environment, 
our business, results of operations, financial condition and cash 
flows could be adversely affected.

In addition, economic conditions, including decreased access 
to credit, may result in financial difficulties leading to restructurings, 
bankruptcies, liquidations and other unfavorable events for our 
customers, suppliers of raw materials and finished goods, logis-

 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

tics and other service providers and financial institutions which 
are counterparties to our credit facilities and derivatives transac-
tions. In addition, the inability of these third parties to overcome 
these difficulties may increase. For example, one of our custom-
ers, Mervyn’s, a regional retailer in California and the Southwest 
that originally filed for reorganization under Chapter 11 in July 
2008, announced in October 2008 its intention to wind down its 
business and conduct going-out-of-business sales at remaining 
store locations. If third parties on which we rely for raw materials, 
finished goods or services are unable to overcome difficulties re-
sulting from the deterioration in worldwide economic conditions 
and provide us with the materials and services we need, or if 
counterparties to our credit facilities or derivatives transactions do 
not perform their obligations, our business, results of operations, 
financial condition and cash flows could be adversely affected.

Our customers generally purchase our products on credit, 
and as a result, our results of operations, financial condition 
and cash flows may be adversely affected if our customers 
experience financial difficulties. 

During the past several years, various retailers, including 
some of our largest customers, have experienced significant dif-
ficulties, including restructurings, bankruptcies and liquidations, 
and the inability of retailers to overcome these difficulties may 
increase due to the recent deterioration of worldwide economic 
conditions. This could adversely affect us because our customers 
generally pay us after goods are delivered. Adverse changes in a 
customer’s financial position could cause us to limit or discon-
tinue business with that customer, require us to assume more 
credit risk relating to that customer’s future purchases or limit 
our ability to collect accounts receivable relating to previous pur-
chases by that customer. Any of these occurrences could have 
a material adverse effect on our business, results of operations, 
financial condition and cash flows. 

Our indebtedness subjects us to various restrictions and 
could decrease our profitability and otherwise adversely 
affect our business. 

As described in “Management’s Discussion and Analysis of 

Financial Condition and Results of Operations — Liquidity and 
Capital Resources,” our indebtedness includes the $2.1 billion 
senior secured credit facility that we entered into on Septem-
ber 5, 2006 (the “Senior Secured Credit Facility”), the $450 mil-
lion senior secured second lien credit facility that we entered 
into on September 5, 2006 (the “Second Lien Credit Facility” 
and, together with the Senior Secured Credit Facility, the “Credit 
Facilities”), our $500 million Floating Rate Senior Notes due 2014 
(the “Floating Rate Senior Notes”) and the $250 million accounts 
receivable securitization facility that we entered into on Novem-
ber 27, 2007 (the “Receivables Facility”). The Senior Secured 
Credit Facility, Second Lien Credit Facility and the indenture  
governing the Floating Rate Senior Notes contain restrictions 
that affect, and in some cases significantly limit or prohibit, 
among other things, our ability to borrow funds, pay dividends  
or make other distributions, make investments, engage in trans-
actions with affiliates, or create liens on our assets. 

Our leverage also could put us at a competitive disadvantage 
compared to our competitors that are less leveraged. These com- 

petitors could have greater financial flexibility to pursue strategic 
acquisitions, secure additional financing for their operations by 
incurring additional debt, expend capital to expand their manu-
facturing and production operations to lower-cost areas and apply 
pricing pressure on us. In addition, because many of our custom-
ers rely on us to fulfill a substantial portion of their apparel essen-
tials demand, any concern these customers may have regarding 
our financial condition may cause them to reduce the amount of 
products they purchase from us. Our leverage could also impede 
our ability to withstand downturns in our industry or the economy. 

If we are unable to maintain financial ratios associated with 
our indebtedness, such failure could cause the acceleration 
of the maturity of such indebtedness which would adversely 
affect our business. 

Covenants in the Credit Facilities and the Receivables Facility 

require us to maintain a minimum interest coverage ratio and a 
maximum total debt to EBITDA (earnings before income taxes, 
depreciation expense and amortization), or leverage ratio. The 
recent deterioration of worldwide economic conditions could 
impact our ability to maintain the financial ratios contained in 
these agreements. If we fail to maintain these financial ratios, 
that failure could result in a default that accelerates the maturity 
of the indebtedness under such facilities, which could require 
that we repay such indebtedness in full, together with accrued 
and unpaid interest, unless we are able to negotiate new finan-
cial ratios or waivers of our current ratios with our lenders. Even 
if we are able to negotiate new financial ratios or waivers of our 
current financial ratios, we may be required to pay fees or make 
other concessions that may adversely impact our business. Any 
one of these options could result in significantly higher interest 
expense in 2009 and beyond. In addition, these options could 
require modification of our interest rate derivative portfolio, 
which could require us to make a cash payment in the event of 
terminating a derivative instrument or impact the effectiveness 
of our interest rate hedging instruments and require us to take 
non-cash charges. For information regarding our compliance with 
these covenants, see “Management’s Discussion and Analysis 
of Financial Condition and Results of Operations — Liquidity and 
Capital Resources — Trends and Uncertainties Affecting Liquidity.”

If we fail to meet our payment or other obligations,  
the lenders could foreclose on, and acquire control of,  
substantially all of our assets. 

In connection with our incurrence of indebtedness under the 
Credit Facilities, the lenders under those facilities have received 
a pledge of substantially all of our existing and future direct and 
indirect subsidiaries, with certain customary or agreed-upon 
exceptions for foreign subsidiaries and certain other subsidiaries. 
Additionally, these lenders generally have a lien on substantially 
all of our assets and the assets of our subsidiaries, with certain 
exceptions. The financial institutions that are party to the Receiv-
ables Facility have a lien on certain of our domestic accounts 
receivables. As a result of these pledges and liens, if we fail to 
meet our payment or other obligations under the Credit Facilities 
or the Receivables Facility, the lenders under those facilities will 
be entitled to foreclose on substantially all of our assets and, at 
their option, liquidate these assets. 

13

 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Our indebtedness restricts our ability to obtain additional 
capital in the future. 

The restrictions contained in the Credit Facilities and in the 
indenture governing the Floating Rate Senior Notes could limit 
our ability to obtain additional capital in the future to fund capital 
expenditures or acquisitions, meet our debt payment obligations 
and capital commitments, fund any operating losses or future 
development of our business affiliates, obtain lower borrowing 
costs that are available from secured lenders or engage in advan-
tageous transactions that monetize our assets, or conduct other 
necessary or prudent corporate activities. 

If we need to incur additional debt or issue equity in order to 
fund working capital and capital expenditures or to make acquisi-
tions and other investments, debt or equity financing may not be 
available to us on acceptable terms or at all. If we are not able 
to obtain sufficient financing, we may be unable to maintain or 
expand our business. If we raise funds through the issuance of 
debt or equity, any debt securities or preferred stock issued will 
have rights, preferences and privileges senior to those of holders 
of our common stock in the event of a liquidation, and the terms 
of the debt securities may impose restrictions on our operations. 
If we raise funds through the issuance of equity, the issuance 
would dilute the ownership interest of our stockholders. 

To service our debt obligations, we may need to increase  
the portion of the income of our foreign subsidiaries that  
is expected to be remitted to the United States, which  
could increase our income tax expense. 

The amount of the income of our foreign subsidiaries that 
we expect to remit to the United States may significantly impact 
our U.S. federal income tax expense. We pay U.S. federal in-
come taxes on that portion of the income of our foreign subsid-
iaries that is expected to be remitted to the United States and be 
taxable. In order to service our debt obligations, we may need 
to increase the portion of the income of our foreign subsidiar-
ies that we expect to remit to the United States, which may 
significantly increase our income tax expense. Consequently, our 
income tax expense has been, and will continue to be, impacted 
by our strategic initiative to make substantial capital investments 
outside the United States.

Significant fluctuations and volatility in the price of cotton 
and other raw materials we purchase may have a material 
adverse effect on our business, results of operations,  
financial condition and cash flows. 

Cotton is the primary raw material used in the manufacture of 
many of our products. Our costs for cotton yarn and cotton-based 
textiles vary based upon the fluctuating cost of cotton, which 
is affected by weather, consumer demand, speculation on the 
commodities market, the relative valuations and fluctuations of 
the currencies of producer versus consumer countries and other 
factors that are generally unpredictable and beyond our control. 
While we do enter into short-term supply agreements and hedg-
es from time to time in an attempt to protect our business from 
the volatility of the market price of cotton, our business can be 
affected by dramatic movements in cotton prices, although cotton 
represents only 8% of our cost of sales. Cotton prices were 65 
cents per pound for the year ended January 3, 2009 and 56 cents 

14 

per pound for the year ended December 29, 2007. The price of 
cotton currently in our inventory is in the mid 60 cents per pound 
range which is the price that will impact our operating results in 
the first half of 2009. The prices for the most recent cotton crop, 
which will impact our operating results in the second half of 
2009, have decreased to the low 50 cents per pound range. 

We are not always successful in our efforts to protect our 
business from the volatility of the market price of cotton through 
short-term supply agreements and hedges, and our business 
can be adversely affected by dramatic movements in cotton 
prices. For example, we estimate that a change of $0.01 per 
pound in cotton prices would affect our annual raw material 
costs by $3 million, at current levels of production. The ultimate 
effect of this change on our earnings cannot be quantified, as the 
effect of movements in cotton prices on industry selling prices 
are uncertain, but any dramatic increase in the price of cotton 
would have a material adverse effect on our business, results of 
operations, financial condition and cash flows.

In addition, during the summer of 2008 we experienced a 
spike in oil related commodity prices and other raw materials 
used in our products, such as dyes and chemicals, and increases 
in other costs, such as fuel, energy and utility costs. These costs 
may fluctuate due to a number of factors outside our control, in-
cluding government policy and regulation and weather conditions.

Current market returns have had a negative impact on  
the return on plan assets for our pension and other  
postemployment plans, which may require significant funding.
As widely reported, financial markets in the United States, 
Europe and Asia have been experiencing extreme disruption in 
recent months. As a result of this disruption in the domestic and 
international equity and bond markets, our pension plans and 
other postemployment plans had a decrease in asset values of 
approximately 32% during the year ended January 3, 2009. We 
are unable to predict the severity or the duration of the current 
disruptions in the financial markets and the adverse economic 
conditions in the United States, Europe and Asia. We are not 
required to make any mandatory contributions to our plans in 
2009. Nevertheless, the funded status of these plans, and the 
related cost reflected in our financial statements, are affected 
by various factors that are subject to an inherent degree of 
uncertainty, particularly in the current economic environment. 
Under the Pension Protection Act of 2006 (the “Pension Protec-
tion Act”), continued losses of asset values may necessitate 
increased funding of the plans in the future to meet minimum 
federal government requirements. The continued downward 
pressure on the asset values of these plans may require us to 
fund obligations earlier than we had originally planned, which 
would have a negative impact on cash flows from operations. 

The loss of one or more of our suppliers of finished goods 
or raw materials may interrupt our supplies and materially 
harm our business.

We purchase all of the raw materials used in our products and 

approximately 34% of the apparel designed by us from a limited 
number of third-party suppliers and manufacturers. Our ability to 
meet our customers’ needs depends on our ability to maintain an 
uninterrupted supply of raw materials and finished products from 

 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

our third-party suppliers and manufacturers. Our business,  
financial condition or results of operations could be adversely  
affected if any of our principal third-party suppliers or manufac-
turers experience financial difficulties that they are not able to 
overcome resulting from the deterioration in worldwide economic 
conditions, reproduction problems, lack of capacity or transporta-
tion disruptions. The magnitude of this risk depends upon the 
timing of any interruptions, the materials or products that the 
third-party manufacturers provide and the volume of production. 
Our dependence on third parties for raw materials and 
finished products subjects us to the risk of supplier failure and 
customer dissatisfaction with the quality of our products. Qual-
ity failures by our third-party manufacturers or changes in their 
financial or business condition that affect their production could 
disrupt our ability to supply quality products to our customers 
and thereby materially harm our business. 

If we fail to manage our inventory effectively, we may  
be required to establish additional inventory reserves  
or we may not carry enough inventory to meet customer 
demands, causing us to suffer lower margins or losses.
We are faced with the constant challenge of balancing 
our inventory with our ability to meet marketplace needs. We 
continually monitor our inventory levels to best balance current 
supply and demand with potential future demand that typically 
surges when consumers no longer postpone purchases in our 
product categories. Inventory reserves can result from the com-
plexity of our supply chain, a long manufacturing process and the 
seasonal nature of certain products. Increases in inventory levels 
may also be needed to service our business as we continue to 
execute our consolidation and globalization strategy. As a result, 
we could be subject to high levels of obsolescence and excess 
stock. Based on discussions with our customers and internally 
generated projections, we produce, purchase and/or store raw 
material and finished goods inventory to meet our expected 
demand for delivery. However, we sell a large number of our 
products to a small number of customers, and these customers 
generally are not required by contract to purchase our goods. If, 
after producing and storing inventory in anticipation of deliveries, 
demand is lower than expected, we may have to hold inventory 
for extended periods or sell excess inventory at reduced prices, 
in some cases below our cost. There are inherent uncertainties 
related to the recoverability of inventory, and it is possible that 
market factors and other conditions underlying the valuation of 
inventory may change in the future and result in further reserve 
requirements. Excess inventory charges can reduce gross 
margins or result in operating losses, lowered plant and equip-
ment utilization and lowered fixed operating cost absorption, all 
of which could have a material adverse effect on our business, 
results of operations, financial condition or cash flows.

Conversely, we also are exposed to lost business opportuni-
ties if we underestimate market demand and produce too little 
inventory for any particular period. Because sales of our prod-
ucts are generally not made under contract, if we do not carry 
enough inventory to satisfy our customers’ demands for our 
products within an acceptable time frame, they may seek to 

fulfill their demands from one or several of our competitors and 
may reduce the amount of business they do with us. Any such 
action could have a material adverse effect on our business, 
results of operations, financial condition and cash flows.

We rely on a relatively small number of customers for a 
significant portion of our sales, and the loss of or material 
reduction in sales to any of our top customers would have 
a material adverse effect on our business, results of opera-
tions, financial condition and cash flows.

During the year ended January 3, 2009, our top ten custom-
ers accounted for 65% of our net sales and our top customers, 
Wal-Mart and Target, accounted for 27% and 16% of our net 
sales, respectively. We expect that these customers will continue 
to represent a significant portion of our net sales in the future. In 
addition, our top customers are the largest market participants in 
our primary distribution channels across all of our product lines. 
Any loss of or material reduction in sales to any of our top ten 
customers, especially Wal-Mart and Target, would be difficult to 
recapture, and would have a material adverse effect on our busi-
ness, results of operations, financial condition and cash flows. 

We generally do not sell our products under contracts, and, 
as a result, our customers are generally not contractually 
obligated to purchase our products, which causes some 
uncertainty as to future sales and inventory levels. 

We generally do not enter into purchase agreements that 
obligate our customers to purchase our products, and as a result, 
most of our sales are made on a purchase order basis. For exam-
ple, we have no agreements with Wal-Mart that obligate Wal-Mart 
to purchase our products. If any of our customers experiences a 
significant downturn in its business, or fails to remain committed 
to our products or brands, the customer is generally under no 
contractual obligation to purchase our products and, consequently, 
may reduce or discontinue purchases from us. In the past, such 
actions have resulted in a decrease in sales and an increase in our 
inventory and have had an adverse effect on our business, results 
of operations, financial condition and cash flows. If such actions 
occur again in the future, our business, results of operations and 
financial condition will likely be similarly affected. 

Our existing customers may require products on an  
exclusive basis, forms of economic support and other 
changes that could be harmful to our business. 

Customers increasingly may require us to provide them with 

some of our products on an exclusive basis, which could cause 
an increase in the number of stock keeping units, or “SKUs,” we 
must carry and, consequently, increase our inventory levels and 
working capital requirements. Moreover, our customers may 
increasingly seek markdown allowances, incentives and other 
forms of economic support which reduce our gross margins and 
affect our profitability. Our financial performance is negatively af-
fected by these pricing pressures when we are forced to reduce 
our prices without being able to correspondingly reduce our 
production costs. 

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We operate in a highly competitive and rapidly evolving 
market, and our market share and results of operations 
could be adversely affected if we fail to compete effectively 
in the future.

The apparel essentials market is highly competitive and 
evolving rapidly. Competition is generally based upon price, 
brand name recognition, product quality, selection, service and 
purchasing convenience. Our businesses face competition today 
from other large corporations and foreign manufacturers. These 
competitors include Berskhire Hathaway Inc. through its sub-
sidiary Fruit of the Loom, Inc., Warnaco Group Inc., Maidenform 
Brands, Inc. and Gildan Activewear, Inc. in our Innerwear busi-
ness segment and Gildan Activewear, Inc., Berkshire Hathaway 
Inc. through its subsidiaries Russell Corporation and Fruit of the 
Loom, Inc., Nike, Inc., adidas AG through its adidas and Ree-
bok brands and Under Armour Inc. in our Outerwear business 
segment. We also compete with many small manufacturers 
across all of our business segments, including our International 
segment. Additionally, department stores, specialty stores and 
other retailers, including many of our customers, market and sell 
apparel essentials products under private labels that compete 
directly with our brands. These customers may buy goods that 
are manufactured by others, which represents a lost business 
opportunity for us, or they may sell private label products manu-
factured by us, which have significantly lower gross margins 
than our branded products. We also face intense competition 
from specialty stores that sell private label apparel not manu-
factured by us, such as Victoria’s Secret, Old Navy and The Gap. 
Increased competition may result in a loss of or a reduction in 
shelf space and promotional support and reduced prices, in each 
case decreasing our cash flows, operating margins and profitabil-
ity. Our ability to remain competitive in the areas of price, quality, 
brand recognition, research and product development, manu-
facturing and distribution will, in large part, determine our future 
success. If we fail to compete successfully, our market share, 
results of operations and financial condition will be materially 
and adversely affected. 

Sales of and demand for our products may decrease if  
we fail to keep pace with evolving consumer preferences 
and trends, which could have an adverse effect on net  
sales and profitability.

Our success depends on our ability to anticipate and respond 

effectively to evolving consumer preferences and trends and to 
translate these preferences and trends into marketable product 
offerings. If we are unable to successfully anticipate, identify or 
react to changing styles or trends or misjudge the market for our 
products, our sales may be lower than expected and we may be 
faced with a significant amount of unsold finished goods inven-
tory. In response, we may be forced to increase our marketing 
promotions, provide markdown allowances to our customers or 
liquidate excess merchandise, any of which could have a material 
adverse effect on our net sales and profitability. Our brand image 
may also suffer if customers believe that we are no longer able 
to offer innovative products, respond to consumer preferences 
or maintain the quality of our products. 

We are prohibited from selling our Wonderbra and Playtex 
intimate apparel products in the EU, as well as certain other 
countries in Europe and South Africa, and therefore are  
unable to take advantage of business opportunities that 
may arise in such countries. 

In February 2006, Sara Lee sold its European branded  
apparel business to Sun Capital. In connection with the sale, 
Sun Capital received an exclusive, perpetual, royalty-free license 
to manufacture, sell and distribute apparel products under the 
Wonderbra and Playtex trademarks in the member states of 
the EU, as well as Russia, South Africa, Switzerland and certain 
other nations in Europe. Due to the exclusive license, we are 
not permitted to sell Wonderbra and Playtex branded products in 
these nations and Sun Capital is not permitted to sell Wonderbra 
and Playtex branded products outside of these nations. Conse-
quently, we will not be able to take advantage of business op-
portunities that may arise relating to the sale of Wonderbra and 
Playtex products in these nations. For more information on these 
sales restrictions see “Business — Intellectual Property.”

Our business could be harmed if we are unable to deliver 
our products to the market due to problems with our  
distribution network.

We distribute our products from facilities that we operate as 

well as facilities that are operated by third-party logistics provid-
ers. These facilities include a combination of owned, leased 
and contracted distribution centers. We are in the process of 
consolidating our distribution network to fewer larger facilities, 
including the recent opening of a 1.3 million square foot facility 
in Perris, California. This consolidation of our distribution network 
will involve significant change, including movement of product 
during the transitional period, implementation of new warehouse 
management systems and technology, and opening of new 
distribution centers and new third-party logistics providers to re-
place parts of our legacy distribution network. Because substan-
tially all of our products are distributed from a relatively small 
number of locations, our operations could also be interrupted by 
extraordinary weather conditions or natural disasters, such as 
hurricanes, earthquakes, tsunamis, floods or fires near our dis-
tribution centers. We maintain business interruption insurance, 
but it may not adequately protect us from the adverse effects 
that could be caused by significant disruptions to our distribution 
network. In addition, our distribution network is dependent on 
the timely performance of services by third parties, including the 
transportation of product to and from our distribution facilities. If 
we are unable to successfully operate our distribution network, 
our business, results of operations, financial condition and cash 
flows could be adversely affected.

Any inadequacy, interruption, integration failure or security 
failure with respect to our information technology could 
harm our ability to effectively operate our business.

Our ability to effectively manage and operate our business 
depends significantly on our information technology systems. As 
part of our efforts to consolidate our operations, we also expect 
to continue to incur costs associated with the integration of our 
information technology systems across our company over the 

16 

 
H AN E SBRANDS INC. 

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next several years. This process involves the consolidation or 
possible replacement of technology platforms so that our busi-
ness functions are served by fewer platforms, and has resulted 
in operational inefficiencies and in some cases increased our 
costs. We are subject to the risk that we will not be able to 
absorb the level of systems change, commit the necessary 
resources or focus the management attention necessary for the 
implementation to succeed. Many key strategic initiatives of ma-
jor business functions, such as our supply chain and our finance 
operations, depend on advanced capabilities enabled by the new 
systems and if we fail to properly execute or if we miss critical 
deadlines in the implementation of this initiative, we could expe-
rience serious disruption and harm to our business. The failure of 
these systems to operate effectively, problems with transitioning 
to upgraded or replacement systems, difficulty in integrating 
new systems or systems of acquired businesses or a breach in 
security of these systems could adversely impact the operations 
of our business. 

If we experience a data security breach and confidential 
customer information is disclosed, we may be subject to 
penalties and experience negative publicity, which could  
affect our customer relationships and have a material  
adverse effect on our business.

In addition, we and our customers could suffer harm if 
customer information were accessed by third parties due to a 
security failure in our systems. The collection of data and pro-
cessing of transactions through our direct-to-consumer internet 
and catalog operations require us to receive and store a large 
amount of personally identifiable data. This type of data is sub-
ject to legislation and regulation in various jurisdictions. Recently, 
data security breaches suffered by well-known companies and 
institutions have attracted a substantial amount of media atten-
tion, prompting state and federal legislative proposals addressing 
data privacy and security. If some of the current proposals are 
adopted, we may be subject to more extensive requirements to 
protect the customer information that we process in connection 
with the purchases of our products. We may become exposed 
to potential liabilities with respect to the data that we collect, 
manage and process, and may incur legal costs if our informa-
tion security policies and procedures are not effective or if we 
are required to defend our methods of collection, processing 
and storage of personal data. Future investigations, lawsuits or 
adverse publicity relating to our methods of handling personal 
data could adversely affect our business, results of operations, 
financial condition and cash flows due to the costs and negative 
market reaction relating to such developments. 

Compliance with environmental and other regulations  
could require significant expenditures.

We are subject to various federal, state, local and foreign 
laws and regulations that govern our activities, operations and 
products that may have adverse environmental, health and 
safety effects, including laws and regulations relating to generat-
ing emissions, water discharges, waste, product and packaging 
content and workplace safety. Noncompliance with these laws 

and regulations may result in substantial monetary penalties and 
criminal sanctions. Future events that could give rise to manu-
facturing interruptions or environmental remediation include 
changes in existing laws and regulations, the enactment of new 
laws and regulations, a release of hazardous substances on or 
from our properties or any associated offsite disposal location, or 
the discovery of contamination from current or prior activities at 
any of our properties. While we are not aware of any proposed 
regulations or remedial obligations that could trigger significant 
costs or capital expenditures in order to comply, any such regula-
tions or obligations could adversely affect our business, results 
of operations, financial condition and cash flows.

International trade regulations may increase our costs  
or limit the amount of products that we can import from 
suppliers in a particular country, which could have an  
adverse effect on our business. 

Because a significant amount of our manufacturing and 
production operations are located, or our products are sourced 
from, outside the United States, we are subject to international 
trade regulations. The international trade regulations to which we 
are subject or may become subject include tariffs, safeguards or 
quotas. These regulations could limit the countries in which we 
produce or from which we source our products or significantly 
increase the cost of operating in or obtaining materials originat-
ing from certain countries. Restrictions imposed by international 
trade regulations can have a particular impact on our business 
when, after we have moved our operations to a particular loca-
tion, new unfavorable regulations are enacted in that area or  
favorable regulations currently in effect are changed. The coun-
tries in which our products are manufactured or into which they 
are imported may from time to time impose additional new 
regulations, or modify existing regulations, including: 

n  additional duties, taxes, tariffs and other charges on imports, 
including retaliatory duties or other trade sanctions, which 
may or may not be based on WTO rules, and which would 
increase the cost of products produced in such countries;

n  limitations on the quantity of goods which may be imported 

into the United States from a particular country, including the 
imposition of further “safeguard” mechanisms by the U.S. 
government or governments in other jurisdictions, limiting our 
ability to import goods from particular countries, such as China;

n  changes in the classification of products that could result in 

higher duty rates than we have historically paid;

n  modification of the trading status of certain countries;

n  requirements as to where products are manufactured;

n  creation of export licensing requirements, imposition of 

restrictions on export quantities or specification of minimum 
export pricing; or 

n  creation of other restrictions on imports. 

Adverse international trade regulations, including those listed 

above, would have a material adverse effect on our business, 
results of operations, financial condition and cash flows. 

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H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Due to the extensive nature of our foreign operations,  
fluctuations in foreign currency exchange rates could  
negatively impact our results of operations. 

We sell a majority of our products in transactions denomi-
nated in U.S. dollars; however, we purchase many of our raw 
materials, including cotton, our primary raw material, pay a por-
tion of our wages and make other payments in our supply chain 
in foreign currencies. As a result, when the U.S. dollar weakens 
against any of these currencies, our cost of sales could increase 
substantially. Outside the United States, we may pay for ma-
terials or finished products in U.S. dollars, and in some cases a 
strengthening of the U.S. dollar could effectively increase our 
costs where we use foreign currency to purchase the U.S. dollars 
we need to make such payments. We use foreign exchange for-
ward and option contracts to hedge material exposure to adverse 
changes in foreign exchange rates. We are also exposed to gains 
and losses resulting from the effect that fluctuations in foreign 
currency exchange rates have on the reported results in our Con-
solidated Financial Statements due to the translation of operating 
results and financial position of our foreign subsidiaries. 

We had approximately 45,200 employees worldwide as of 
January 3, 2009, and our business operations and financial 
performance could be adversely affected by changes in our 
relationship with our employees or changes to U.S. or  
foreign employment regulations. 

We had approximately 45,200 employees worldwide as of 
January 3, 2009. This means we have a significant exposure to 
changes in domestic and foreign laws governing our relation-
ships with our employees, including wage and hour laws and 
regulations, fair labor standards, minimum wage requirements, 
overtime pay, unemployment tax rates, workers’ compensation 
rates, citizenship requirements and payroll taxes, which likely 
would have a direct impact on our operating costs. Approximate-
ly 35,000 of those employees were outside of the United States. 
A significant increase in minimum wage or overtime rates in 
countries where we have employees could have a significant 
impact on our operating costs and may require that we relocate 
those operations or take other steps to mitigate such increases, 
all of which may cause us to incur additional costs, expend  
resources responding to such increases and lower our margins.
In addition, some of our employees are members of labor  
organizations or are covered by collective bargaining agreements. 
If there were a significant increase in the number of our employ-
ees who are members of labor organizations or become parties 
to collective bargaining agreements, we would become vulner-
able to a strike, work stoppage or other labor action by these 
employees that could have an adverse effect on our business. 

We may suffer negative publicity if we or our third-party 
manufacturers violate labor laws or engage in practices  
that are viewed as unethical or illegal, which could cause  
a loss of business. 

We cannot fully control the business and labor practices of 

our third-party manufacturers, the majority of whom are located 
in Asia, Central America and the Caribbean Basin. If one of  
our own manufacturing operations or one of our third-party 

manufacturers violates or is accused of violating local or interna-
tional labor laws or other applicable regulations, or engages in 
labor or other practices that would be viewed in any market in 
which our products are sold as unethical, we could suffer nega-
tive publicity, which could tarnish our brands’ image or result in a 
loss of sales. In addition, if such negative publicity affected one 
of our customers, it could result in a loss of business for us. 

Our business depends on our senior management team  
and other key personnel.

Our success depends upon the continued contributions of 
our senior management team and other key personnel, some of 
whom have unique talents and experience and would be difficult 
to replace. The loss or interruption of the services of a member 
of our senior management team or other key personnel could 
have a material adverse effect on our business during the transi-
tional period that would be required for a successor to assume 
the responsibilities of the position. Our future success will also 
depend on our ability to attract and retain key managers, sales 
people and others. We may not be able to attract or retain these 
employees, which could adversely affect our business. 

The success of our business is tied to the strength and 
reputation of our brands, including brands that we license to 
other parties. If other parties take actions that weaken, harm 
the reputation of or cause confusion with our brands, our 
business, and consequently our sales, results of operations 
and cash flows, may be adversely affected. 

We license some of our important trademarks to third 
parties. For example, we license Champion to third parties for 
athletic-oriented accessories. Although we make concerted  
efforts to protect our brands through quality control mecha-
nisms and contractual obligations imposed on our licensees, 
there is a risk that some licensees may not be in full compliance 
with those mechanisms and obligations. In that event, or if a 
licensee engages in behavior with respect to the licensed marks 
that would cause us reputational harm, we could experience a 
significant downturn in that brand’s business, adversely affecting 
our sales and results of operations. Similarly, any misuse of the 
Wonderbra or Playtex brands by Sun Capital could result in nega-
tive publicity and a loss of sales for our products under these 
brands, any of which may have a material adverse effect on our 
business, results of operations, financial condition or cash flows. 

We design, manufacture, source and sell products under 
trademarks that are licensed from third parties. If any  
licensor takes actions related to their trademarks that  
would cause their brands or our company reputational 
harm, our business may be adversely affected. 

We design, manufacture, source and sell a number of our 
products under trademarks that are licensed from third parties 
such as our Polo Ralph Lauren men’s underwear. Because we do 
not control the brands licensed to us, our licensors could make 
changes to their brands or business models that could result in 
a significant downturn in a brand’s business, adversely affecting 
our sales and results of operations. If any licensor engages in 
behavior with respect to the licensed marks that would cause us 
reputational harm, or if any of the brands licensed to us violates 

18 

 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

the trademark rights of another or are deemed to be invalid or 
unenforceable, we could experience a significant downturn in 
that brand’s business, adversely affecting our sales and results 
of operations, and we may be required to expend significant 
amounts on public relations, advertising and, possibly, legal fees. 

Businesses that we may acquire may fail to perform to ex-
pectations, and we may be unable to successfully integrate 
acquired businesses with our existing business.

From time to time, we may evaluate potential acquisition 
opportunities to support and strengthen our business. We may 
not be able to realize all or a substantial portion of the antici-
pated benefits of acquisitions that we may consummate. Newly 
acquired businesses may not achieve expected results of opera-
tions, including expected levels of revenues, and may require 
unanticipated costs and expenditures. Acquired businesses may 
also subject us to liabilities that we were unable to discover in the 
course of our due diligence, and our rights to indemnification from 
the sellers of such businesses, even if obtained, may not be suffi-
cient to offset the relevant liabilities. In addition, the integration of 
newly acquired businesses may be expensive and time-consum-
ing and may not be entirely successful. Integration of the acquired 
businesses may also place additional pressures on our systems 
of internal control over financial reporting. If we are unable to suc-
cessfully integrate newly acquired businesses or if acquired busi-
nesses fail to produce targeted results, it could have an adverse 
effect on our results of operations or financial condition.

Our historical financial information and operations for  
periods prior to the spin off are not necessarily indicative  
of our results as a separate company and therefore may not 
be reliable as an indicator of our future financial results. 

Our historical financial statements for periods prior to the 
spin off on September 5, 2006 were created from Sara Lee’s 
financial statements using our historical results of operations 
and historical bases of assets and liabilities as part of Sara Lee. 
Accordingly, historical financial information for periods prior to 
the spin off is not necessarily indicative of what our financial 
position, results of operations and cash flows would have been if 
we had been a separate, stand alone entity during those periods. 
Our historical financial information for periods prior to the spin 
off is also not necessarily indicative of what our results of opera-
tions, financial position and cash flows will be in the future and, 
for periods prior to the spin off, does not reflect many significant 
changes in our capital structure, funding and operations result-
ing from the spin off. While our results of operations for periods 
prior to the spin off include all costs of Sara Lee’s branded 
apparel business, these costs and expenses do not include all 
of the costs that would have been incurred by us had we been 
an independent company during those periods. In addition, we 
have not made adjustments to our historical financial information 
to reflect changes, many of which are significant, that occurred 
in our cost structure, financing and operations as a result of the 
spin off, including the substantial debt we incurred and pension 
liabilities we assumed in connection with the spin off. In addi-
tion, our effective income tax rate as reflected in our historical 
financial information for periods prior to the spin off has not been 
and may not be indicative of our future effective income tax rate. 

If the IRS determines that our spin off from Sara Lee does 
not qualify as a “tax-free” distribution or a “tax-free”  
reorganization, we may be subject to substantial liability.

Sara Lee has received a private letter ruling from the Internal 

Revenue Service, or the “IRS,” to the effect that, among other 
things, the spin off qualifies as a tax-free distribution for U.S. 
federal income tax purposes under Section 355 of the Internal 
Revenue Code of 1986, as amended, or the “Internal Revenue 
Code,” and as part of a tax-free reorganization under Section 
368(a)(1)(D) of the Internal Revenue Code, and the transfer to us 
of assets and the assumption by us of liabilities in connection 
with the spin off will not result in the recognition of any gain or 
loss for U.S. federal income tax purposes to Sara Lee. 

Although the private letter ruling relating to the qualification 
of the spin off under Sections 355 and 368(a)(1)(D) of the Inter-
nal Revenue Code generally is binding on the IRS, the continuing 
validity of the ruling is subject to the accuracy of factual repre-
sentations and assumptions made in connection with obtaining 
such private letter ruling. Also, as part of the IRS’s general policy 
with respect to rulings on spin off transactions under Section 355 
of the Internal Revenue Code, the private letter ruling obtained 
by Sara Lee is based upon representations by Sara Lee that cer-
tain conditions which are necessary to obtain tax-free treatment 
under Section 355 and Section 368(a)(1)(D) of the Internal  
Revenue Code have been satisfied, rather than a determination 
by the IRS that these conditions have been satisfied. Any inac-
curacy in these representations could invalidate the ruling. 

If the spin off does not qualify for tax-free treatment for 
U.S. federal income tax purposes, then, in general, Sara Lee 
would be subject to tax as if it has sold the common stock of 
our company in a taxable sale for its fair market value. Sara Lee’s 
stockholders would be subject to tax as if they had received a 
taxable distribution equal to the fair market value of our common 
stock that was distributed to them, taxed as a dividend (without 
reduction for any portion of a Sara Lee’s stockholder’s basis in its 
shares of Sara Lee common stock) for U.S. federal income tax 
purposes and possibly for purposes of state and local tax law, 
to the extent of a Sara Lee’s stockholder’s pro rata share of Sara 
Lee’s current and accumulated earnings and profits (including 
any arising from the taxable gain to Sara Lee with respect to 
the spin off). It is expected that the amount of any such taxes to 
Sara Lee’s stockholders and to Sara Lee would be substantial. 

Pursuant to a tax sharing agreement we entered into with 
Sara Lee in connection with the spin off, we agreed to indem-
nify Sara Lee and its affiliates for any liability for taxes of Sara 
Lee resulting from: (1) any action or failure to act by us or any 
of our affiliates following the completion of the spin off that 
would be inconsistent with or prohibit the spin off from qualify-
ing as a tax-free transaction to Sara Lee and to Sara Lee’s 
stockholders under Sections 355 and 368(a)(1)(D) of the Inter-
nal Revenue Code, or (2) any action or failure to act by us or 
any of our affiliates following the completion of the spin off that 
would be inconsistent with or cause to be untrue any material, 
information, covenant or representation made in connection 
with the private letter ruling obtained by Sara Lee from the IRS 
relating to, among other things, the qualification of the spin off 
as a tax-free transaction described under Sections 355 

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H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

and 368(a)(1)(D) of the Internal Revenue Code. Our indemnifi-
cation obligations to Sara Lee and its affiliates are not limited  
in amount or subject to any cap. We expect that the amount  
of any such taxes to Sara Lee would be substantial. 

Anti-takeover provisions of our charter and bylaws, as well 
as Maryland law and our stockholder rights agreement, may 
reduce the likelihood of any potential change of control or 
unsolicited acquisition proposal that you might consider 
favorable.

Our charter permits our board of directors, without stock-
holder approval, to amend the charter to increase or decrease 
the aggregate number of shares of stock or the number of 
shares of stock of any class or series that we have the authority 
to issue. In addition, our board of directors may classify or reclas-
sify any unissued shares of common stock or preferred stock 
and may set the preferences, conversion or other rights, voting 
powers and other terms of the classified or reclassified shares. 
Our board of directors could establish a series of preferred stock 
that could have the effect of delaying, deferring or preventing a 
transaction or a change in control that might involve a premium 
price for our common stock or otherwise be in the best interest 
of our stockholders. Our board of directors also is permitted, 
without stockholder approval, to implement a classified board 
structure at any time. 

Our bylaws, which only can be amended by our board of 
directors, provide that nominations of persons for election to our 
board of directors and the proposal of business to be considered 
at a stockholders meeting may be made only in the notice of 
the meeting, by our board of directors or by a stockholder who 
is entitled to vote at the meeting and has complied with the 
advance notice procedures of our bylaws. Also, under Mary-
land law, business combinations between us and an interested 
stockholder or an affiliate of an interested stockholder, including 
mergers, consolidations, share exchanges or, in circumstances 
specified in the statute, asset transfers or issuances or reclassifi-
cations of equity securities, are prohibited for five years after the 
most recent date on which the interested stockholder becomes 
an interested stockholder. An interested stockholder includes 
any person who beneficially owns 10% or more of the voting 
power of our shares or any affiliate or associate of ours who, at 
any time within the two-year period prior to the date in question, 
was the beneficial owner of 10% or more of the voting power of 
our stock. A person is not an interested stockholder under the 
statute if our board of directors approved in advance the transac-
tion by which he otherwise would have become an interested 
stockholder. However, in approving a transaction, our board of 
directors may provide that its approval is subject to compliance, 
at or after the time of approval, with any terms and conditions 
determined by our board. After the five-year prohibition, any 
business combination between us and an interested stockholder 
generally must be recommended by our board of directors and 
approved by two supermajority votes or our common stockhold-
ers must receive a minimum price, as defined under Maryland 
law, for their shares. The statute permits various exemptions 
from its provisions, including business combinations that are 
exempted by our board of directors prior to the time that the 
interested stockholder becomes an interested stockholder. 

20 

In addition, we have adopted a stockholder rights agreement 

which provides that in the event of an acquisition of or tender  
offer for 15% of our outstanding common stock, our stockholders, 
other than the acquiror, shall be granted rights to purchase our 
common stock at a certain price. The stockholder rights agree-
ment could make it more difficult for a third-party to acquire our 
common stock without the approval of our board of directors.
These and other provisions of Maryland law or our char-
ter and bylaws could have the effect of delaying, deferring or 
preventing a transaction or a change in control that might involve 
a premium price for our common stock or otherwise be consid-
ered favorably by our stockholders. 

ITem 1B.  Unresolved Staff Comments

Not applicable.

ITem 1c.  Executive Officers of the Registrant

The chart below lists our executive officers and is followed 

by biographic information about them. No family relationship  
exists between any of our directors or executive officers.

Name  

Age  

Positions

Richard A. Noll 

Gerald W. Evans Jr. 

William J. Nictakis 

Joia M. Johnson 

Kevin W. Oliver 

E. Lee Wyatt Jr. 

51 

49 

48 

48 

51 

56 

Chief Executive Officer  
and Chairman of the Board of Directors

President, Global Supply Chain  
and Asia Business Development

President, Chief Commercial Officer

Executive Vice President, General Counsel  
and Corporate Secretary

Executive Vice President, Human Resources

Executive Vice President, Chief Financial Officer

Richard A. Noll has served as our Chief Executive Officer 
since April 2006, as a director since our formation in September 
2005 and as Chairman of the Board of Directors since January 
2009. From December 2002 until the completion of the spin off in 
September 2006, he also served as a Senior Vice President of Sara 
Lee. From July 2005 to April 2006, Mr. Noll served as President 
and Chief Operating Officer of Sara Lee Branded Apparel. Mr. Noll 
served as Chief Executive Officer of the Sara Lee Bakery Group 
from July 2003 to July 2005 and as the Chief Operating Officer of 
the Sara Lee Bakery Group from July 2002 to July 2003. From July 
2001 to July 2002, Mr. Noll was Chief Executive Officer of Sara 
Lee Legwear, Sara Lee Direct and Sara Lee Mexico. Mr. Noll joined 
Sara Lee in 1992 and held a number of management positions 
with increasing responsibilities while employed by Sara Lee. 

Gerald W. Evans Jr. has served as our President, Global 
Supply Chain and Asia Business Development since February 
2008. From the completion of the spin off in September 2006 
until February 2008, he served as Executive Vice President, Chief 
Supply Chain Officer. From July 2005 until the completion of the 
spin off, Mr. Evans served as a Vice President of Sara Lee and 
as Chief Supply Chain Officer of Sara Lee Branded Apparel. Mr. 
Evans served as President and Chief Executive Officer of Sara 
Lee Sportswear and Underwear from March 2003 until June 
2005 and as President and Chief Executive Officer of Sara Lee 
Sportswear from March 1999 to February 2003. 

 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

William J. Nictakis  has served as our President, Chief 
Commercial Officer since November 2007. From June 2003 
until November 2007, Mr. Nictakis served as President of the 
Sara Lee Bakery Group. From May 1999 through June 2003, Mr. 
Nictakis was Vice President, Sales, of Frito-Lay, Inc., a subsidiary 
of PepsiCo, Inc. that manufactures, markets, sells and distrib-
utes branded snacks. 

of Financial Condition and Results of Operations — Future  
Contractual Obligations and Commitments.” 

As of January 3, 2009, we also operated 213 direct outlet 
stores in 40 states, most of which are leased under five-year, 
renewable lease agreements. We believe that our facilities, as 
well as equipment, are in good condition and meet our current 
business needs. 

Joia M. Johnson  has served as our Executive Vice President, 

General Counsel and Corporate Secretary since January 2007. 
From May 2000 until January 2007, Ms. Johnson served as Ex-
ecutive Vice President, General Counsel and Secretary of RARE 
Hospitality International, Inc., an owner, operator and franchisor 
of national chain restaurants. 

Kevin W. Oliver  has served as our Executive Vice Presi-
dent, Human Resources since the completion of the spin off in 
September 2006. From January 2006 until the completion of the 
spin off, Mr. Oliver served as a Vice President of Sara Lee and as 
Senior Vice President, Human Resources of Sara Lee Branded 
Apparel. From February 2005 to December 2005, Mr. Oliver 
served as Senior Vice President, Human Resources for Sara Lee 
Food and Beverage and from August 2001 to January 2005 as 
Vice President, Human Resources for the Sara Lee Bakery Group. 

The following table summarizes our properties by country as 

of January 3, 2009:

Properties by Country (1) 

United States . . . . . . . . . . . . . . . . . . . . . . . . 
Non-U.S. facilities: 
Mexico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Dominican Republic . . . . . . . . . . . . . . . . . . . 
Honduras  . . . . . . . . . . . . . . . . . . . . . . . . . . . 
El Salvador . . . . . . . . . . . . . . . . . . . . . . . . . . 
Costa Rica  . . . . . . . . . . . . . . . . . . . . . . . . . . 
Canada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Brazil. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Thailand . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Belgium  . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Argentina . . . . . . . . . . . . . . . . . . . . . . . . . . . 
China  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Vietnam  . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
10 other countries  . . . . . . . . . . . . . . . . . . . . 

Owned 
Square Feet 

Leased 
Square Feet 

Total

10,378,908 

5,413,658 

15,792,566

867,167 
746,484 
356,279 
1,051,395 
470,111 
289,480 
— 
277,733 
— 
87,279 
1,099,166 
111,385 
— 

355,533 
400,338 
917,966 
268,892 
— 
126,777 
164,548 
14,142 
101,934 
7,301 
87,573 
68,129 
78,019 

1,222,700
1,146,822
1,274,245
1,320,287
470,111
416,257
164,548
291,875
101,934
94,580
1,186,739
179,514
78,019

E. Lee Wyatt Jr.  has served as our Executive Vice President, 

Total non-U.S. facilities . . . . . . . . . . . . . . . . 

5,356,479 

2,591,152 

7,947,631

Chief Financial Officer since the completion of the spin off in 
September 2006. From September 2005 until the completion 
of the spin off, Mr. Wyatt served as a Vice President of Sara 
Lee and as Chief Financial Officer of Sara Lee Branded Apparel. 
Prior to joining Sara Lee, Mr. Wyatt was Executive Vice Presi-
dent, Chief Financial Officer and Treasurer of Sonic Automotive, 
Inc. from April 2003 to September 2005, and Vice President of 
Administration and Chief Financial Officer of Sealy Corporation 
from September 1998 to February 2003. 

ITem 2.  Properties

We own and lease properties supporting our administrative, 
manufacturing, distribution and direct outlet activities. We own 
our approximately 470,000 square-foot headquarters located in 
Winston-Salem, North Carolina, which houses our various sales, 
marketing and corporate business functions. Research and 
development as well as certain product-design functions also 
are located in Winston-Salem, while other design functions are 
located in New York City. Our products are manufactured through 
a combination of facilities we own and operate and facilities 
owned and operated by third-party contractors who perform 
some of the steps in the manufacturing process for us, such as 
cutting and/or sewing. We source the remainder of our finished 
goods from third-party manufacturers who supply us with fin-
ished products based on our designs.

As of January 3, 2009, we owned and leased properties 
in 23 countries, including 52 manufacturing facilities and 22 
distribution centers, as well as office facilities. The leases for 
these properties expire between January 4, 2009 and 2019, with 
the exception of some seasonal warehouses that we lease on 
a month-by-month basis. For more information about our capital 
lease obligations, see “Management’s Discussion and Analysis 

Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

15,735,387 

8,004,810 

23,740,197

(1) Excludes vacant land.

The following table summarizes the properties primarily used 

by our segments as of January 3, 2009:

Properties by Segment (1) 

Innerwear . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Outerwear  . . . . . . . . . . . . . . . . . . . . . . . . . . 
International. . . . . . . . . . . . . . . . . . . . . . . . . 
Hosiery . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Other (2)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Owned 
Square Feet 

Leased 
Square Feet 

5,149,083 
4,601,476 
452,014 
1,143,897 
— 

3,984,565 
1,223,013 
837,960 
39,000 
— 

Total

9,133,648
5,824,489
1,289,974
1,182,897
—

Totals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

11,346,470 

6,084,538 

17,431,008

(1) Excludes vacant land, facilities no longer in operation intended for disposal, sourcing offices 
not associated with a particular segment, and office buildings housing corporate functions.

(2) Our Other segment is comprised of sales of nonfinished products such as fabric and certain 
other materials in the United States and Latin America that maintain asset utilization at cer-
tain manufacturing facilities used by one or more of the Innerwear, Outerwear, International 
or Hosiery segments and are expected to generate break even margins. No facilities are 
used primarily by our Other segment. 

ITem 3.  Legal Proceedings

Although we are subject to various claims and legal actions 
that occur from time to time in the ordinary course of our busi-
ness, we are not party to any pending legal proceedings that we 
believe could have a material adverse effect on our business, 
results of operations, financial condition or cash flows.

ITem 4.  Submission of Matters to a Vote of Security 

Holders

No matters were submitted to a vote of stockholders during 

the quarter ended January 3, 2009.

21

 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN Nu Al REp oR t  oN FoRM 10-K 

PART II

Item 5.  Market for Registrant’s Common Equity, 
Related Stockholder Matters and Issuer  
Purchases of Equity Securities

market for our Common Stock

our common stock currently is traded on the New York Stock 

Exchange, or the “NYSE,” under the symbol “HBI.” A “when-is-
sued” trading market for our common stock on the NYSE began 
on August 16, 2006, and “regular way” trading of our common 
stock began on September 6, 2006. prior to August 16, 2006, 
there was no public market for our common stock. Each share 
of our common stock has attached to it one preferred stock 
purchase right. these rights initially will be transferable with and 
only with the transfer of the underlying share of common stock. 
We have not made any unregistered sales of our equity securi-
ties.

the following table sets forth the high and low sales prices 

for our common stock for the indicated periods:

Issuer Purchases of equity Securities

there were no purchases by Hanesbrands during the quarter 

ended January 3, 2009 of equity securities that are registered 
under Section 12 of the Exchange Act.

Performance Graph

the following graph compares the cumulative total stock-
holder return on our common stock with the comparable cumu-
lative return of the S&p MidCap 400 Index and the S&p 1500 
Apparel, Accessories & luxury Goods Index. the graph assumes 
that $100 was invested in our common stock and each index 
on August 11, 2006, the effective date of the registration of our 
common stock under Section 12 of the Exchange Act, although 
a “when-issued” trading market for our common stock did not 
begin until August 16, 2006, and “regular way” trading did not 
begin until September 6, 2006. the stock price performance on 
the following graph is not necessarily indicative of future stock 
price performance. 

High 

Low

Comparison of Cumulative Total Return

2007
Quarter ended March 30, 2007  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  
Quarter ended June 30, 2007   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  
Quarter ended September 29, 2007 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  
Quarter ended December 29, 2007  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  

2008
Quarter ended March 29, 2008  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  
Quarter ended June 28, 2008   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  
Quarter ended September 27, 2008 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  
Quarter ended January 3, 2009  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  

$29 .65 
$29 .65 
$33 .73 
$31 .58 

$30 .40 
$37 .73 
$29 .00 
$22 .77 

$23 .69
$25 .25
$24 .00
$25 .20

$21 .47
$27 .45
$21 .38
$  8 .54

Holders of Record

on February 2, 2009, there were 44,338 holders of record  
of our common stock. Because many of the shares of our com-
mon stock are held by brokers and other institutions on behalf of 
stockholders, we are unable to determine the exact number of 
beneficial stockholders represented by these record holders, but 
we believe that there were more than 98,000 beneficial owners 
of our common stock as of February 2, 2009.

Dividends

We currently do not pay regular dividends on our outstanding 

stock. the declaration of any future dividends and, if declared, 
the amount of any such dividends, will be subject to our actual 
future earnings, capital requirements, regulatory restrictions, 
debt covenants, other contractual restrictions and to the discre-
tion of our board of directors. our board of directors may take 
into account such matters as general business conditions, our 
financial condition and results of operations, our capital require-
ments, our prospects and such other factors as our board of 
directors may deem relevant.

$ 250

$ 200

$ 150

$ 100

$  50

$  0
1 / 0

8 / 1

Hanesbrands Inc.
S&P MidCap 400 Index
S&P 1500 Apparel, Accessories & Luxury Goods Index

6 

0 / 0

9 / 3

6 
1

2 / 3

6 

1 / 0

3 / 3

7 

1 / 0

7 

0 / 0

0 / 0

9 / 3

7 
1

2 / 3

7

1 / 0

6 / 3

8

1 / 0

3 / 3

8

0 / 0

6 / 3

8

0 / 0

9 / 3

8

1 / 0

2 / 3

1

Compliance with Certain New York Stock exchange 
Requirements

As required by the rules of the New York Stock Exchange, 
Richard A. Noll, our Chief Executive officer must certify to the 
New York Stock Exchange each year that he is not aware of any 
violation by Hanesbrands of New York Stock Exchange corporate 
governance listing standards as of the date of his certification, 
qualifying the certification to the extent necessary. Mr. Noll’s 
certification filed with the New York Stock Exchange on May 15, 
2008 did not contain any qualifications. We are filing, as exhibits 
to this Annual Report on Form 10-K, the certifications required by 
Section 302 of the Sarbanes-oxley Act of 2002.

22 

 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

equity compensation Plan Information

The following table provides information about our equity compensation plans as of January 3, 2009.

Plan Category  

Number of Securities to be Issued 
Upon Exercise of Outstanding 
Options, Warrants and Rights 

 Weighted Average Exercise 
Price of Outstanding Options, 
Warrants and Rights 

Number of Securities
Remaining Available
for Future Issuance (1)

Equity compensation plans approved by security holders. . . . . . . . . . . . . . . . . . . . . . . . .   
Equity compensation plans not approved by security holders  . . . . . . . . . . . . . . . . . . . . .   

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

8,503,216 
— 

8,503,216 

$22.78 
— 

$22.78 

5,781,240
—

5,781,240

(1) The amount appearing under “Number of securities remaining available for future issuance under equity compensation plans” includes 3,546,505 shares available under the Hanesbrands Inc. 

Omnibus Incentive Plan of 2006 and 2,234,735 shares available under the Hanesbrands Inc. Employee Stock Purchase Plan of 2006. 

ITem 6.  Selected Financial Data

The following table presents our selected historical financial 
data. The statement of income data for the years ended January 
3, 2009 and December 29, 2007, the six-month period ended 
December 30, 2006 and the year ended July 1, 2006 and the 
balance sheet data as of January 3, 2009 and December 29, 
2007 have been derived from our audited Consolidated Finan-
cial Statements included elsewhere in this Annual Report on 
Form 10-K. The statement of income data for the years ended 
July 2, 2005 and July 3, 2004 and the balance sheet data as of 
December 30, 2006, July 1, 2006, July 2, 2005 and July 3, 2004 
has been derived from our consolidated financial statements not 
included in this Annual Report on Form 10-K.

In October 2006, our Board of Directors approved a change 

in our fiscal year end from the Saturday closest to June 30 to 

(amounts in thousands, except per share data) 

Statement of Income Data:
Net sales  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Cost of sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

  Gross profit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Selling, general and administrative expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Gain on curtailment of postretirement benefits  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Restructuring . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Operating profit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Other (income) expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Interest expense, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Income before income tax expense (benefit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Income tax expense (benefit) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

the Saturday closest to December 31. As a result of this change, 
our consolidated financial statements include presentation of 
the transition period beginning on July 2, 2006 and ending on 
December 30, 2006. 

Our historical financial data for periods prior to our spin off 
from Sara Lee on September 5, 2006 is not necessarily indica-
tive of our future performance or what our financial position and 
results of operations would have been if we had operated as a 
separate, stand alone entity during all of the periods shown. The 
data should be read in conjunction with our historical financial 
statements and “Management’s Discussion and Analysis of 
Financial Condition and Results of Operations” included else-
where in this Annual Report on Form 10-K. 

Years Ended 

Six Months
Ended 
January 3,  December 29,  December 30,  
2006 

2009 

2007 

Years Ended

July 1, 
2006 

July 2, 
2005 

July 3,
2004

$ 4,248,770  $ 4,474,537  $ 2,250,473  $ 4,472,832  $ 4,683,683  $ 4,632,741
3,092,026

3,033,627 

2,871,420 

1,530,119 

2,987,500 

3,223,571 

1,377,350 
1,009,607 
— 
50,263 

1,440,910 
1,040,754 
(32,144) 
43,731 

317,480 
(634) 
155,077 

163,037 
35,868 

388,569 
5,235 
199,208 

184,126 
57,999 

720,354 
547,469 
(28,467) 
11,278 

190,074 
7,401 
70,753 

111,920 
37,781 

1,485,332 
1,051,833 
— 
(101) 

1,460,112 
1,053,654 
— 
46,978 

1,540,715
1,087,964
—
27,466

433,600 
— 
17,280 

416,320 
93,827 

359,480 
— 
13,964 

345,516 
127,007 

425,285
—
24,413

400,872
(48,680)

  Net income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

$    127,169  $    126,127  $      74,139  $    322,493  $    218,509  $    449,552

Earnings per share — basic (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Earnings per share — diluted (2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Weighted average shares — basic (1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Weighted average shares — diluted (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

(in thousands) 

Balance Sheet Data:
Cash and cash equivalents  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Total assets  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Noncurrent liabilities:

Long-term debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
  Other noncurrent liabilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Total noncurrent liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Total stockholders’ or parent companies’ equity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

$          1.35  $          1.31  $          0.77  $          3.35  $          2.27  $          4.67
$          1.34  $          1.30  $          0.77  $          3.35  $          2.27  $          4.67
96,306
96,306

94,171 
95,164 

96,309 
96,620 

95,936 
96,741 

96,306 
96,306 

96,306 
96,306 

January 3,  December 29,  December 30, 
2006 

2009 

2007 

July 1, 
2006 

July 2, 
2005 

July 3,
2004

$      67,342  $    174,236  $    155,973  $    298,252  $ 1,080,799  $    674,154
4,402,758

3,439,483 

3,534,049 

3,435,620 

4,903,886 

4,257,307 

2,130,907 
469,703 
2,600,610 
185,155 

2,315,250 
146,347 
2,461,597 
288,904 

2,484,000 
271,168 
2,755,168 
69,271 

— 
49,987 
49,987 
3,229,134 

— 
53,559 
53,559 
2,602,362 

—
35,934
35,934
2,797,370

(1)   Prior to the spin off on September 5, 2006, the number of shares used to compute basic and diluted earnings per share is 96,306, which was the number of shares of our common stock 

outstanding on September 5, 2006.

(2)   Subsequent to the spin off on September 5, 2006, the number of shares used to compute diluted earnings per share is based on the number of shares of our common stock outstanding,  

plus the potential dilution that could occur if restricted stock units and options granted under our equity-based compensation arrangements were exercised or converted into common stock. 

23

 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
 
 
  
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

ITem 7.  Management’s Discussion and Analysis  

of Financial Condition and Results of  
Operations

This management’s discussion and analysis of financial 
condition and results of operations, or MD&A, contains forward-
looking statements that involve risks and uncertainties. Please 
see “Forward-Looking Statements” and “Risk Factors” in this 
Annual Report on Form 10-K for a discussion of the uncertain-
ties, risks and assumptions associated with these statements. 
This discussion should be read in conjunction with our historical 
financial statements and related notes thereto and the other 
disclosures contained elsewhere in this Annual Report on Form 
10-K. On October 26, 2006, our Board of Directors approved a 
change in our fiscal year end from the Saturday closest to June 
30 to the Saturday closest to December 31. We refer to the  
resulting transition period from July 2, 2006 to December 30, 
2006 in this Annual Report on Form 10-K as the six months end-
ed December 30, 2006. The results of operations for the periods 
reflected herein are not necessarily indicative of results that may 
be expected for future periods, and our actual results may differ 
materially from those discussed in the forward-looking state-
ments as a result of various factors, including but not limited to 
those listed under “Risk Factors” in this Annual Report on Form 
10-K and included elsewhere in this Annual Report on Form 10-K. 
MD&A is a supplement to our Consolidated Financial State-

ments and notes thereto included elsewhere in this Annual  
Report on Form 10-K, and is provided to enhance your under-
standing of our results of operations and financial condition.  
Our MD&A is organized as follows:

n  Overview.  This section provides a general description of our 
company and operating segments, business and industry 
trends, our key business strategies, our consolidation and 
globalization strategy, and background information on other 
matters discussed in this MD&A.

n  Components of Net Sales and Expense.  This section  

provides an overview of the components of our net sales 
and expense that are key to an understanding of our results 
of operations.

n  Highlights from the Year Ended January 3, 2009.  
This section discusses some of the highlights of our  
performance and activities during 2008.

n  Consolidated Results of Operations and Operating 

Results by Business Segment.  These sections provide our 
analysis and outlook for the significant line items on our state-
ments of income, as well as other information that we deem 
meaningful to an understanding of our results of operations 
on both a consolidated basis and a business segment basis.

n  Liquidity and Capital Resources.  This section provides an 
analysis of trends and uncertainties affecting liquidity, cash 
requirements for our business, sources and uses of our cash 
and our financing arrangements.

n  Critical Accounting Policies and Estimates.  This section 
discusses the accounting policies that we consider impor-
tant to the evaluation and reporting of our financial condition 
and results of operations, and whose application requires 
significant judgments or a complex estimation process.

24 

n  Recently Issued Accounting Pronouncements.  This sec-
tion provides a summary of the most recent authoritative 
accounting pronouncements and guidance that we will be 
required to adopt in a future period.

Overview 

Our Company 

We are a consumer goods company with a portfolio of 
leading apparel brands, including Hanes, Champion, C9 by 
Champion, Playtex, Bali, L’eggs, Just My Size, barely there, 
Wonderbra, Stedman, Outer Banks, Zorba, Rinbros and Duofold. 
We design, manufacture, source and sell a broad range of ap-
parel essentials such as t-shirts, bras, panties, men’s underwear, 
kids’ underwear, casualwear, activewear, socks and hosiery. 

According to NPD, our brands hold either the number one or 
number two U.S. market position by sales value in most product 
categories in which we compete, for the 12 month period ended 
November 30, 2008. In 2008, Hanes was number one for the 
fifth consecutive year on the Women’s Wear Daily “Top 100 
Brands Survey” for apparel and accessory brands that women 
know best and was number one for the fifth consecutive year as 
the most preferred men’s, women’s and children’s apparel brand 
of consumers in Retailing Today magazine’s “Top Brands Study.” 
Additionally, the company had five of the top ten intimate apparel 
brands preferred by consumers in the Retailing Today study — 
Hanes, Playtex, Bali, Just My Size and L’eggs.

Our distribution channels include direct to consumer sales 
at our outlet stores, national chains and department stores and 
warehouse clubs, mass-merchandise outlets and international 
sales. For the year ended January 3, 2009, approximately 44% 
of our net sales were to mass merchants, 18% were to national 
chains and department stores, 9% were direct to consumers, 
11% were in our International segment and 18% were to other 
retail channels such as embellishers, specialty retailers, ware-
house clubs and sporting goods stores. 

Our Segments 

Our operations are managed in five operating segments, 
each of which is a reportable segment for financial reporting 
purposes: Innerwear, Outerwear, International, Hosiery and 
Other. These segments are organized principally by product cat-
egory and geographic location. Management of each segment is 
responsible for the operations of these businesses but share a 
common supply chain and media and marketing platforms.

n  Innerwear.  The Innerwear segment focuses on core ap-

parel essentials, and consists of products such as women’s 
intimate apparel, men’s underwear, kids’ underwear, socks, 
thermals and sleepwear, marketed under well-known brands 
that are trusted by consumers. We are an intimate apparel 
category leader in the United States with our Hanes, Playtex, 
Bali, barely there, Just My Size, Wonderbra and Duofold 
brands. We are also a leading manufacturer and marketer 
of men’s underwear and kids’ underwear under the Hanes, 
Champion, C9 by Champion and Polo Ralph Lauren brand 
names. Our direct-to-consumer retail operations are included 
within the Innerwear segment. The retail operations include 
our value-based (“outlet”) stores, internet operations and 
catalogs which sell products from our portfolio of leading 

 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

brands. As of January 3, 2009 and December 29, 2007, we 
had 213 and 216 outlet stores, respectively. Net sales for the 
year ended January 3, 2009 from our Innerwear segment 
were $2.4 billion, representing approximately 56% of total 
segment net sales.

n  Outerwear.  We are a leader in the casualwear and activewear 
markets through our Hanes, Champion and Just My Size 
brands, where we offer products such as t-shirts and fleece. 
Our casualwear lines offer a range of quality, comfortable 
clothing for men, women and children marketed under the 
Hanes and Just My Size brands. The Just My Size brand 
offers casual apparel designed exclusively to meet the needs 
of plus-size women. In addition to activewear for men and 
women, Champion provides uniforms for athletic programs 
and includes an apparel program, C9 by Champion, at Target 
stores. We also license our Champion name for collegiate 
apparel and footwear. We also supply our t-shirts, sportshirts 
and fleece products primarily to wholesalers, who then resell 
to screen printers and embellishers, through brands such 
as Hanes, Champion, Outer Banks and Hanes Beefy-T. Net 
sales for the year ended January 3, 2009 from our Outer-
wear segment were $1.2 billion, representing approximately 
28% of total segment net sales.

n  International.  International includes products that span 
across the Innerwear, Outerwear and Hosiery reportable 
segments and are primarily marketed under the Hanes, 
Wonderbra, Champion, Stedman, Playtex, Zorba, Rinbros, 
Kendall, Sol y Oro, Ritmo and Bali brands. Net sales for the 
year ended January 3, 2009 from our International segment 
were $460 million, representing approximately 11% of total 
segment net sales and included sales in Latin America, Asia, 
Canada and Europe. Canada, Europe, Japan and Mexico are 
our largest international markets, and we also have sales  
offices in India and China.

n  Hosiery.  We are the leading marketer of women’s sheer 
hosiery in the United States. We compete in the hosiery 
market by striving to offer superior values and executing inte-
grated marketing activities, as well as focusing on the style 
of our hosiery products. We market hosiery products under 
our L’eggs, Hanes and Just My Size brands. Net sales for 
the year ended January 3, 2009 from our Hosiery segment 
were $228 million, representing approximately 5% of total 
segment net sales. We expect the trend of declining hosiery 
sales to continue consistent with the overall decline in the 
industry and with shifts in consumer preferences.

n  Other.  Our Other segment consists of sales of nonfinished 
products such as yarn and certain other materials in the United 
States and Latin America that maintain asset utilization at 
certain manufacturing facilities and are expected to generate 
break even margins. Net sales for the year ended January 3, 
2009 in our Other segment were $22 million, representing 
less than 1% of total segment net sales. Net sales from our 
Other segment are expected to continue to decline and to 
ultimately become insignificant to us as we complete the 
implementation of our consolidation and globalization efforts. 

Business and Industry Trends

We are operating in an uncertain and volatile economic 
environment, which could have unanticipated adverse effects on 
our business. The current retail environment has been impacted 
by recent volatility in the financial markets, including declines in 
stock prices, and by uncertain economic conditions. Increases in 
food and fuel prices, changes in the credit and housing markets 
leading to the current financial and credit crisis, actual and poten-
tial job losses among many sectors of the economy, significant 
declines in the stock market resulting in large losses to consum-
er retirement and investment accounts, and uncertainty regard-
ing future federal tax and economic policies have all added to 
declines in consumer confidence and curtailed retail spending. 
We expect the weak retail environment to continue and 
do not expect macroeconomic conditions to be conducive to 
growth in 2009. Achieving financial results that compare favor-
ably with year-ago results will be challenging in the first half of 
2009. In the first quarter of 2009, we expect a sales decline that 
is more or less consistent with the fourth quarter 2008 trend 
and reflects expected lower casualwear sales in the Outerwear 
segment primarily in the first half of 2009. We also expect 
substantial pressure on profitability due to the economic climate, 
significantly higher commodity costs, increased pension costs 
and increased costs associated with implementing our price 
increase that is not effective for the entire first quarter of 2009, 
including repackaging costs.

The apparel essentials market is highly competitive and 
evolving rapidly. Competition is generally based upon price, 
brand name recognition, product quality, selection, service and 
purchasing convenience. The majority of our core styles continue 
from year to year, with variations only in color, fabric or design 
details. Some products, however, such as intimate apparel, 
activewear and sheer hosiery, do have an emphasis on style and 
innovation. Our businesses face competition today from other 
large corporations and foreign manufacturers, as well as smaller 
companies, department stores, specialty stores and other 
retailers that market and sell apparel essentials products under 
private labels that compete directly with our brands.

Our top ten customers accounted for 65% of our net sales 
and our top customer, Wal-Mart, accounted for over $1.1 billion 
of our sales for the year ended January 3, 2009. Our largest 
customers in the year ended January 3, 2009 were Wal-Mart, 
Target and Kohl’s, which accounted for 27%, 16% and 6% of 
total sales, respectively. The growth in retailers can create pricing 
pressures as our customers grow larger and seek to have greater 
concessions in their purchase of our products, while they can be 
increasingly demanding that we provide them with some of our 
products on an exclusive basis. To counteract these effects, it has 
become increasingly important to leverage our national brands 
through investment in our largest and strongest brands as our 
customers strive to maximize their performance especially in 
today’s challenging economic environment. In addition, during the 
past several years, various retailers, including some of our largest 
customers, have experienced significant difficulties, including 
restructurings, bankruptcies and liquidations, and the ability of 
retailers to overcome these difficulties may increase due to the 
recent deterioration of worldwide economic conditions. 

25

 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Anticipating changes in and managing our operations in  

Spend Less

response to consumer preferences remains an important  
element of our business. In recent years, we have experienced 
changes in our net sales, revenues and cash flows in accordance 
with changes in consumer preferences and trends. For example, 
we expect the trend of declining hosiery sales to continue con-
sistent with the overall decline in the industry and with shifts in 
consumer preferences. The Hosiery segment only comprised 5% 
of our net sales in the year ended January 3, 2009 however, and 
as a result, the decline in the Hosiery segment has not had a sig-
nificant impact on our net sales, revenues or cash flows. Generally, 
we manage the Hosiery segment for cash, placing an emphasis 
on reducing our cost structure and managing cash efficiently.

Our Key Business Strategies

Sell more, spend less and generate cash are our broad strat-

egies to build our brands, reduce our costs and generate cash.

Sell More

Through our “sell more” strategy, we seek to drive profitable 
growth by consistently offering consumers brands they love and 
trust and products with unsurpassed value. Key initiatives we are 
employing to implement this strategy include:

n  Build big, strong brands in big core categories with 
innovative key items.  Our ability to react to changing 
customer needs and industry trends is key to our success. 
Our design, research and product development teams, in 
partnership with our marketing teams, drive our efforts to 
bring innovations to market. We seek to leverage our insights 
into consumer demand in the apparel essentials industry to 
develop new products within our existing lines and to modify 
our existing core products in ways that make them more ap-
pealing, addressing changing customer needs and industry 
trends. We also support our key brands with targeted, effec-
tive advertising and marketing campaigns.

n  Foster strategic partnerships with key retailers via “team 
selling.”  We foster relationships with key retailers by apply-
ing our extensive category and product knowledge, leverag-
ing our use of multi-functional customer management teams 
and developing new customer-specific programs such as 
C9 by Champion for Target. Our goal is to strengthen and 
deepen our existing strategic relationships with retailers and 
develop new strategic relationships. 

n  Use Kanban concepts to have the right products avail-
able in the right quantities at the right time.  Through 
Kanban, a multi-initiative effort that determines production 
quantities, and in doing so, facilitates just-in-time produc-
tion and ordering systems, we seek to ensure that products 
are available to meet customer demands while effectively 
managing inventory levels.

Through our “spend less” strategy, we seek to become an 
integrated organization that leverages its size and global reach 
to reduce costs, improve flexibility and provide a high level of 
service. Key initiatives we are employing to implement this 
strategy include:

n  Globalizing our supply chain by balancing across hemi-
spheres into “economic” clusters with fewer, larger 
facilities.  As a provider of high-volume products, we are 
continually seeking to improve our cost-competitiveness 
and operating flexibility through supply chain initiatives. 
Through our consolidation and globalization strategy, which is 
discussed in more detail below, we will continue to transition 
additional parts of our supply chain to lower-cost locations in 
Asia, Central America and the Caribbean Basin in an effort to 
optimize our cost structure. As part of this process, we are 
using Kanban concepts to optimize the way we manage de-
mand, to increase manufacturing flexibility to better respond 
to demand variability and to simplify our finished goods and 
the raw materials we use to produce them. We expect that 
these changes in our supply chain will result in significant 
cost efficiencies and increased asset utilization. 

n  Leverage our global purchasing and manufacturing 

scale.  Historically, we have had a decentralized operating 
structure with many distinct operating units. We are in the 
process of consolidating purchasing, manufacturing and 
sourcing across all of our product categories in the United 
States. We believe that these initiatives will streamline our 
operations, improve our inventory management, reduce 
costs and standardize processes. 

Generate Cash

Through our “generate cash” strategy, we seek to effectively 
generate and invest cash at or above our weighted average cost 
of capital to provide superior returns for both our equity and debt 
investors. Key initiatives we are employing to implement this 
strategy include:

n  Optimizing our capital structure to take advantage of 

our business model’s strong and consistent cash flows.  
Maintaining appropriate debt leverage and utilizing excess cash 
to, for example, pay down debt, invest in our own stock and 
selectively pursue strategic acquisitions are keys to building a 
stronger business and generating additional value for investors. 

n  Continuing to improve turns for accounts receivables, 

inventory, accounts payable and fixed assets.  Our ability  
to generate cash is enhanced through more efficient manage- 
ment of accounts receivables, inventory, accounts payable 
and fixed assets. 

26 

 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Consolidation and Globalization Strategy 

We expect to continue our restructuring efforts as we 

continue to execute our consolidation and globalization strategy. 
We have closed plant locations, reduced our workforce, and 
relocated some of our manufacturing capacity to lower cost 
locations in Asia, Central America and the Caribbean Basin. For 
example, during the year ended January 3, 2009, in furtherance 
of our consolidation and globalization strategy, we approved 
actions to close 11 manufacturing facilities and three distribution 
centers and eliminate approximately 6,800 positions in Mexico, 
the United States, Costa Rica, Honduras and El Salvador. In 
addition, approximately 200 management and administrative 
positions were eliminated, with the majority of these positions 
based in the United States. We also have recognized accelerated 
depreciation with respect to owned or leased assets associ-
ated with manufacturing facilities and distribution centers which 
closed during 2008 or we anticipate closing in the next several 
years as part of our consolidation and globalization strategy. 
While we believe that this strategy has had and will continue to 
have a beneficial impact on our operational efficiency and cost 
structure, we have incurred significant costs to implement these 
initiatives. In particular, we have recorded charges for severance 
and other employment-related obligations relating to workforce 
reductions, as well as payments in connection with lease and 
other contract terminations. In addition, we incurred charges for 
one-time write-offs of stranded raw materials and work in pro-
cess inventory determined not to be salvageable or cost-effec-
tive to relocate related to the closure of manufacturing facilities. 
These amounts are included in the “Cost of sales,” “Restructur-
ing” and “Selling, general and administrative expenses” lines of 
our statements of income.

Our significant supply chain capital spending and acquisition 

actions during 2008 include:

n  During the second quarter of 2008, we added three compa-

ny-owned sewing plants in Southeast Asia — two in Vietnam 
and one in Thailand — giving us four sewing plants in Asia.

n  In October 2008, we acquired a 370-employee embroidery 
facility in Honduras. For the past eight years, these opera-
tions have produced embroidered and screen-printed apparel 
for us. This acquisition better positions us for long-term 
growth in these segments.

n  During the fourth quarter of 2008, we commenced produc-
tion at our 500,000 square foot socks manufacturing facility 
in El Salvador. This facility, co-located with textile manufactur-
ing operations that we acquired in 2007, provides a manufac-
turing base in Central America from which to leverage our 
production scale at a lower cost location. 

n  We continued construction of a textile production plant in 

Nanjing, China, which will be our first company-owned textile 
production facility in Asia. We expect production to com-
mence in the fourth quarter of 2009. The Nanjing textile facil-
ity will enable us to expand and leverage our production scale 
in Asia as we balance our supply chain across hemispheres.

We have made significant progress in our multiyear goal of 
generating gross savings that could approach or exceed $200 mil-
lion. As a result of the restructuring actions taken since our spin 
off from Sara Lee on September 5, 2006, our cost structure was 
reduced and efficiencies improved, generating savings of $62 
million during the year ended January 3, 2009. In addition to the 
savings generated from restructuring actions, we benefited from 
$14 million in savings related to other cost reduction initiatives dur-
ing the year ended January 3, 2009. Of the seven manufacturing 
facilities and distribution centers approved for closure in 2006, two 
were closed in 2006 and five were closed in 2007. Of the 19 manu-
facturing facilities and distribution centers approved for closure in 
2007, 10 were closed in 2007 and nine were closed in 2008. Of the 
14 manufacturing facilities and distribution centers approved for 
closure in 2008, nine were closed in 2008 and five are expected 
to close in 2009. For more information about our restructuring 
actions, see Note 5, titled “Restructuring” to our Consolidated 
Financial Statements included in this Annual Report on Form 10-K. 

The continued implementation of our globalization and con-
solidation strategy, which is designed to improve operating effi-
ciencies and lower costs, has resulted and is likely to continue to 
result in significant costs in the short-term and generate savings 
as well as higher inventory levels for the next 12 to 15 months. 
As further plans are developed and approved, we expect to 
recognize additional restructuring costs as we eliminate duplica-
tive functions within the organization and transition a significant 
portion of our manufacturing capacity to lower-cost locations. 
As a result of this strategy, we expect to incur approximately 
$250 million in restructuring and related charges over the three 
year period following the spin off from Sara Lee on September 5, 
2006, of which approximately half is expected to be noncash.  
As of January 3, 2009, we have recognized approximately 
$209 million and announced approximately $219 million in 
restructuring and related charges related to these efforts since 
September 5, 2006. Of these charges, approximately $84 million 
relates to accelerated depreciation of buildings and equipment 
for facilities that have been or will be closed, approximately 
$79 million relates to employee termination and other benefits, 
approximately $19 million relates to write-offs of stranded raw 
materials and work in process inventory determined not to be 
salvageable or cost-effective to relocate, approximately $17 mil-
lion relates to lease termination and other costs and approxi-
mately $10 million related to impairments of fixed assets. 

Seasonality and Other Factors

Our operating results are subject to some variability. Gener-

ally, our diverse range of product offerings helps mitigate the 
impact of seasonal changes in demand for certain items. Sales 
are typically higher in the last two quarters (July to December) 
of each fiscal year. Socks, hosiery and fleece products generally 
have higher sales during this period as a result of cooler weather, 
back-to-school shopping and holidays. Sales levels in any period 
are also impacted by customers’ decisions to increase or de-
crease their inventory levels in response to anticipated 

27

 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

consumer demand. Our customers may cancel orders, change 
delivery schedules or change the mix of products ordered with 
minimal notice to us. For example, we experienced a shift in 
timing by our largest retail customers of back-to-school programs 
from June to July in 2008. Our results of operations are also 
impacted by fluctuations and volatility in the price of cotton and 
oil-related materials and the timing of actual spending for our 
media, advertising and promotion expenses. Media, advertising 
and promotion expenses may vary from period to period during a 
fiscal year depending on the timing of our advertising campaigns 
for retail selling seasons and product introductions.

Although the majority of our products are replenishment in 

nature and tend to be purchased by consumers on a planned, 
rather than on an impulse, basis, our sales are impacted by 
discretionary spending by our customers. Discretionary spend-
ing is affected by many factors, including, among others, general 
business conditions, interest rates, inflation, consumer debt lev-
els, the availability of consumer credit, currency exchange rates, 
taxation, electricity power rates, gasoline prices, unemployment 
trends and other matters that influence consumer confidence 
and spending. Many of these factors are outside of our control. 
Our customers’ purchases of discretionary items, including our 
products, could decline during periods when disposable income 
is lower, when prices increase in response to rising costs, or in 
periods of actual or perceived unfavorable economic conditions. 
These consumers may choose to purchase fewer of our prod-
ucts or lower-priced products of our competitors in response to 
higher prices for our products, or may choose not to purchase 
our products at prices that reflect our domestic price increases 
that become effective from time to time. 

Inflation and Changing Prices

Inflation can have a long-term impact on us because increas-
ing costs of materials and labor may impact our ability to maintain 
satisfactory margins. For example, a significant portion of our 
products are manufactured in other countries and a further de-
cline in the value of the U.S. dollar may result in higher manufac-
turing costs. Similarly, the cost of the materials that are used in 
our manufacturing process, such as oil related commodity prices, 
rose during the summer of 2008 as a result of inflation and other 
factors. In addition, inflation often is accompanied by higher inter-
est rates, which could have a negative impact on spending, in 
which case our margins could decrease. Moreover, increases in 
inflation may not be matched by rises in income, which also could 
have a negative impact on spending. If we incur increased costs 
that are unable to be recouped, or if consumer spending contin-
ues to decrease generally, our business, results of operations, 
financial condition and cash flows may be adversely affected. In 
an effort to mitigate the impact of these incremental costs on our 
operating results, we informed our retail customers during 2008 
that we would be raising domestic prices effective during the first 
quarter of 2009. We are implementing an average gross price 
increase of four percent in our domestic product categories. The 
range of price increases varies by individual product category.

Our costs for cotton yarn and cotton-based textiles vary 
based upon the fluctuating cost of cotton, which is affected by 
weather, consumer demand, speculation on the commodities 
market, the relative valuations and fluctuations of the currencies 
of producer versus consumer countries and other factors that 
are generally unpredictable and beyond our control. While we do 
enter into short-term supply agreements and hedges from time 
to time in an attempt to protect our business from the volatility 
of the market price of cotton, our business can be affected by 
dramatic movements in cotton prices, although cotton repre-
sents only 8% of our cost of sales. Cotton prices were 65 cents 
per pound for the year ended January 3, 2009 and 56 cents per 
pound for the year ended December 29, 2007. The price of cot-
ton currently in our inventory is in the mid 60 cents per pound 
range which is the price that will impact our operating results 
in the first half of 2009. The prices for the most recent cotton 
crop, which will impact our operating results in the second half 
of 2009, have decreased to the low 50 cents per pound range. 
In addition, during the summer of 2008 we experienced a spike 
in oil related commodity prices and other raw materials used in 
our products, such as dyes and chemicals, and increases in other 
costs, such as fuel, energy and utility costs. Further discussion 
of the market sensitivity of cotton is included in “Quantitative 
and Qualitative Disclosures about Market Risk.” 

components of Net sales and expense

Net sales

We generate net sales by selling apparel essentials such as 
t-shirts, bras, panties, men’s underwear, kids’ underwear, socks, 
hosiery, casualwear and activewear. Our net sales are recog-
nized net of discounts, coupons, rebates, volume-based incen-
tives and cooperative advertising costs. We recognize revenue 
when (i) there is persuasive evidence of an arrangement, (ii) the 
sales price is fixed or determinable, (iii) title and the risks of own-
ership have been transferred to the customer and (iv) collection 
of the receivable is reasonably assured, which occurs primarily 
upon shipment. Net sales include an estimate for returns and al-
lowances based upon historical return experience. We also offer 
a variety of sales incentives to resellers and consumers that are 
recorded as reductions to net sales. 

Cost of sales 

Our cost of sales includes the cost of manufacturing finished 
goods, which consists of labor, raw materials such as cotton and 
petroleum-based products and overhead costs such as deprecia-
tion on owned facilities and equipment. Our cost of sales also in-
cludes finished goods sourced from third-party manufacturers that 
supply us with products based on our designs as well as charges 
for slow moving or obsolete inventories. Rebates, discounts and 
other cash consideration received from a vendor related to inven-
tory purchases are reflected in cost of sales when the related 
inventory item is sold. Our costs of sales do not include shipping 
costs, comprised of payments to third party shippers, or handling 
costs, comprised of warehousing costs in our distribution facili-
ties, and thus our gross margins may not be comparable to those 
of other entities that include such costs in cost of sales. 

28 

 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Selling, general and administrative expenses 

Income tax expense (benefit)

Our selling, general and administrative expenses include sell-

Our effective income tax rate fluctuates from period to pe-

ing, advertising, costs of shipping, handling and distribution to our 
customers, research and development, rent on leased facilities, 
depreciation on owned facilities and equipment and other general 
and administrative expenses. Also included for periods presented 
prior to the spin off on September 5, 2006 are allocations of 
corporate expenses that consist of expenses for business insur-
ance, medical insurance, employee benefit plan amounts and, 
because we were part of Sara Lee those periods, allocations 
from Sara Lee for certain centralized administration costs for 
treasury, real estate, accounting, auditing, tax, risk management, 
human resources and benefits administration. These allocations 
of centralized administration costs were determined on bases 
that we and Sara Lee considered to be reasonable and take into 
consideration and include relevant operating profit, fixed assets, 
sales and payroll. Selling, general and administrative expenses 
also include management payroll, benefits, travel, information 
systems, accounting, insurance and legal expenses.

Restructuring 

We have from time to time closed facilities and reduced 
headcount, including in connection with previously announced 
restructuring and business transformation plans. We refer  
to these activities as restructuring actions. When we decide  
to close facilities or reduce headcount, we take estimated  
charges for such restructuring, including charges for exited  
non-cancelable leases and other contractual obligations, as well 
as severance and benefits. If the actual charge is different from 
the original estimate, an adjustment is recognized in the period 
such change in estimate is identified.

Other (income) expenses

Our other (income) expenses include charges such as 
losses on early extinguishment of debt and certain other  
non-operating items.

Interest expense, net

As part of the spin off from Sara Lee on September 5, 2006, 

we incurred $2.6 billion of debt. Since the spin off, we have 
made changes in our financing structuring and have made net 
principal payments of $423 million of debt. In December 2006, 
we issued $500 million of Floating Rate Senior Notes and the 
proceeds were used to repay a portion of the debt incurred at 
the spin off. In November 2007, we entered into the Receivables 
Facility which provides for up to $250 million in funding ac-
counted for as a secured borrowing, all of which we borrowed 
and used to repay a portion of the Senior Secured Credit Facility. 
In addition, we have amended the terms of our Senior Secured 
Credit Facility and Second Lien Credit Facility to provide more 
flexibility to change our financial structure in the future. 

Our interest expense is net of interest income. Interest 

income is the return we earned on our cash and cash equiva-
lents and, historically, on money we loaned to Sara Lee as part 
of its corporate cash management practices. Our cash and cash 
equivalents are invested in highly liquid investments with original 
maturities of three months or less.

riod and can be materially impacted by, among other things:

n  changes in the mix of our earnings from the various jurisdic-

tions in which we operate;

n  the tax characteristics of our earnings;

n  the timing and amount of earnings of foreign subsidiaries 

that we repatriate to the United States, which may increase 
our tax expense and taxes paid; and

n  the timing and results of any reviews of our income tax filing 
positions in the jurisdictions in which we transact business.

Highlights from the Year ended January 3, 2009

n  Diluted earnings per share were $1.34 in the year ended 
January 3, 2009, compared with $1.30 in the year ended 
December 29, 2007.

n  Operating profit was $317 million in the year ended Janu-

ary 3, 2009, compared with $389 million in the year ended 
December 29, 2007. 

n  Total net sales in the year ended January 3, 2009 was 

$4.25 billion, compared with $4.47 billion to the year ended 
December 29, 2007. 

n  During the year ended January 3, 2009, we approved actions 

to close 11 manufacturing facilities and three distribution 
centers in Mexico, the United States, Costa Rica, Honduras 
and El Salvador. The production capacity represented by the 
manufacturing facilities has been relocated to lower cost 
locations in Asia, Central America and the Caribbean Basin. 
The distribution capacity has been relocated to our West 
Coast distribution facility in California in order to expand 
capacity for goods we source from Asia. In addition, we 
completed several such actions in the year ended January 3, 
2009 that were approved in 2008.

n  Gross capital expenditures were $187 million during the year 

ended January 3, 2009 as we continued to build out our 
textile and sewing network in Asia, Central America and the 
Caribbean Basin.

n  During the second quarter of 2008, we added three compa-

ny-owned sewing plants in Southeast Asia — two in Vietnam 
and one in Thailand — giving us four sewing plants in Asia. In 
addition, during the fourth quarter of 2008, we acquired an 
embroidery facility in Honduras. 

n  We repurchased $30 million of company stock during the 

year ended January 3, 2009.

n  We ended 2008 with $463 million of borrowing availability 

under our $500 million revolving loan facility (the “Revolving 
Loan Facility”), $67 million in cash and cash equivalents and 
$67 million of borrowing availability under our international 
loan facilities, compared to $430 million, $174 million and 
$89 million, respectively, at the end of 2007.

29

 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

consolidated Results of Operations —  
Year ended January 3, 2009 (“2008”) compared 
with Year ended december 29, 2007 (“2007”)

(dollars in thousands) 

Years Ended

January 3, 
2009 

December 29, 
2007 

Higher  
(Lower)  

Net sales  . . . . . . . . . . . . . . . . . . .  $ 4,248,770 
2,871,420 
Cost of sales. . . . . . . . . . . . . . . . . 

$ 4,474,537  $ (225,767) 
(162,207) 

3,033,627 

Percent
Change

(5.0)%
(5.3)

Gross profit. . . . . . . . . . . . . . . . . . 
Selling, general and  

1,377,350 

1,440,910 

(63,560) 

(4.4)

administrative expenses. . . . . 

1,009,607 

1,040,754 

(31,147) 

(3.0)

Gain on curtailment of  

postretirement benefits  . . . . . 
Restructuring . . . . . . . . . . . . . . . . 

  Operating profit. . . . . . . . . . . . 
Other (income) expense . . . . . . . . 
Interest expense, net . . . . . . . . . . 

Income before income tax  
  expense . . . . . . . . . . . . . . . . 
Income tax expense . . . . . . . . . . . 

— 
50,263 

317,480 
(634) 
155,077 

(32,144) 
43,731 

388,569 
5,235 
199,208 

(32,144) 
6,532 

(71,089) 
(5,869) 
(44,131) 

NM
14.9

(18.3)
(112.1)
(22.2)

163,037 
35,868 

184,126 
57,999 

(21,089) 
(22,131) 

(11.5)
(38.2)

Net income. . . . . . . . . . . . . . . . . .  $    127,169 

$    126,127  $      1,042 

0.8%

Net Sales 

(dollars in thousands) 

Years Ended

January 3, 
2009 

December 29, 
2007 

Higher  
(Lower) 

Percent
Change

Net sales  . . . . . . . . . . . . . . . . . . .  $ 4,248,770 

$ 4,474,537  $ (225,767) 

(5.0)% 

Consolidated net sales were lower by $226 million or 
5% in 2008 compared to 2007 primarily due to weak sales at 
retail, which reflect a difficult economic and retail environment 
in which the ultimate consumers of our products have been 
significantly limiting their discretionary spending and visiting 
retail stores less frequently. The economic recession continued 
to impact consumer spending, resulting in one of the worst 
holiday shopping seasons in 40 years as retail sales fell for the 
sixth straight month in December. Our Innerwear, Outerwear, 
Hosiery and Other segment net sales were lower by $154 mil-
lion (6%), $41 million (3%), $38 million (14%) and $35 million 
(62%), respectively, and were partially offset by higher net sales 
in our International segment of $38 million (9%). Although the 
majority of our products are replenishment in nature and tend 
to be purchased by consumers on a planned, rather than on an 
impulse, basis, weakness in the retail environment can impact 
our results in the short-term, as it did in 2008. The total impact of 
the 53rd week in 2008, which is included in the amounts above, 
was a $54 million increase in sales.

The lower net sales in our Innerwear segment were primarily 

due to a decline in the intimate apparel, socks, thermals and 
sleepwear product categories. Total intimate apparel net sales 
were $102 million lower in 2008 compared to 2007. We experi-
enced lower intimate apparel sales in our smaller brands (barely 
there, Just My Size and Wonderbra) of $49 million, our Hanes 
brand of $42 million and our private label brands of $10 million 
which we believe was primarily attributable to weaker sales at 
retail as noted above. In 2008 compared to 2007, our Playtex 
brand intimate apparel net sales were higher by $10 million and 
our Bali brand intimate apparel net sales were lower by $11 mil-
lion. Net sales in our male underwear product category were $8 
million lower, which includes the impact of exiting a license 

30 

arrangement for a boys’ character underwear program in early 
2008 that lowered sales by $15 million. In addition, net sales of 
socks, thermals and sleepwear product categories were lower in 
2008 compared to 2007 by $32 million, $10 million and $4 mil-
lion, respectively.

In our Outerwear segment, net sales of our Champion brand 

activewear were $34 million higher in 2008 compared to 2007, 
and were offset by lower net sales of our casualwear product 
categories of $79 million. Net sales in our Hosiery segment 
declined substantially more than the long-term trend primarily 
due to lower sales of the Hanes brand to national chains and de-
partment stores and our L’eggs brand to mass retailers and food 
and drug stores in 2008 compared to 2007. We expect the trend 
of declining hosiery sales to continue consistent with the overall 
decline in the industry and with shifts in consumer preferences.

The overall lower net sales were partially offset by higher net 

sales in our International segment that were driven by a favor-
able impact of $22 million related to foreign currency exchange 
rates and by the growth in our casualwear businesses in Europe 
and Asia. The favorable impact of foreign currency exchange 
rates was primarily due to the strengthening of the Japanese 
yen, Euro and Brazilian real. 

The decline in net sales for our Other segment is primar-
ily due to the continued vertical integration of a yarn and fabric 
operation acquisition from 2006 with less focus on sales of non-
finished fabric and yarn to third parties. We expect this decline 
to continue and sales for this segment to ultimately become 
insignificant to us as we complete the implementation of our 
consolidation and globalization efforts. 

Gross Profit

(dollars in thousands) 

Years Ended

January 3, 
2009 

December 29, 
2007 

Higher  
(Lower) 

Gross profit. . . . . . . . . . . . . . . . . .  $ 1,377,350 

$ 1,440,910 

$ (63,560) 

Percent
Change

(4.4)%

As a percent of net sales, our gross profit percentage was 

32.4% in 2008 compared to 32.2% in 2007. While the gross 
profit percentage was higher, gross profit dollars were lower due 
to lower sales volume of $85 million, unfavorable product sales 
mix of $35 million, higher cotton costs of $30 million, higher 
production costs of $20 million related to higher energy and oil 
related costs including freight costs and other vendor price in-
creases of $12 million. The cotton prices reflected in our results 
were 65 cents per pound in 2008 as compared to 56 cents per 
pound in 2007. Energy and oil related costs were higher due to 
a spike in oil related commodity prices during the summer of 
2008. Our results will continue to reflect higher costs for cotton 
and oil related materials until these costs cease to be reflected 
on our balance sheet in the first half of 2009 and we will start to 
benefit in the second half of 2009 from lower commodity costs. 
In addition, in connection with the consolidation and globaliza-
tion of our supply chain, we incurred one-time restructuring 
related write-offs of stranded raw materials and work in process 
inventory determined not to be salvageable or cost-effective to 
relocate of $19 million in 2008, which were offset by lower accel-
erated depreciation of $13 million.

These higher expenses were primarily offset by savings  
from our cost reduction initiatives and prior restructuring actions 
of $41 million, lower other manufacturing overhead costs of 

 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

$24 million primarily related to better volumes earlier in the year, 
lower on-going excess and obsolete inventory costs of $14 mil-
lion, lower sales incentives of $11 million, $10 million of lower 
duty costs primarily related to higher refunds of $9 million, a 
$9 million favorable impact related to foreign currency exchange 
rates, $8 million of favorable one-time out of period cost recogni-
tion related to the capitalization of certain inventory supplies to 
be on a consistent basis across all business lines, $4 million of 
lower start-up and shut down costs associated with our consoli-
dation and globalization of our supply chain and higher product 
sales pricing of $3 million. Our duty refunds were higher in 2008 
primarily due to the final passage of the Dominican Republic-
Central America-United States Free Trade Agreement in Costa 
Rica as a result of which we can, on a one-time basis, recover 
duties paid since January 1, 2004 totaling approximately $15 mil-
lion. The lower excess and obsolete inventory costs in 2008 are 
attributable to both our continuous evaluation of inventory levels 
and simplification of our product category offerings since the spin 
off. We realized the benefits of driving down obsolete inventory 
levels through aggressive management and promotions and 
realized the benefits from decreases in style counts ranging from 
7% to 30% in our various product category offerings. The quality 
of our inventory remained good with obsolete inventory down 
23% from last year. The favorable foreign currency exchange rate 
impact in our International segment was primarily due to the 
strengthening of the Japanese yen, Euro and Brazilian real. 

Selling, General and Administrative Expenses 

(dollars in thousands) 

Selling, general and  

Years Ended

January 3, 
2009 

December 29, 
2007 

Higher  
(Lower) 

Percent
Change

administrative expenses. . . . .  $ 1,009,607 

$ 1,040,754 

$ (31,147) 

(3.0)%

Our selling, general and administrative expenses were 
$31 million lower in 2008 compared to 2007. Our cost reduction 
efforts resulted in lower expenses in 2008 compared to 2007 
related to savings of $21 million from our prior restructuring 
actions for compensation and related benefits, lower consulting 
expenses related to various areas of $5 million, lower non-media 
related media, advertising and promotion expenses (“MAP”) ex-
penses of $3 million, lower accelerated depreciation of $3 million, 
lower postretirement healthcare and life insurance expense of $2 
million and lower stock compensation expense of $2 million. 

Our media related MAP expenses were $11 million lower in 

2008 as compared to 2007. While our spending for media related 
MAP was down in 2008, it was the second highest spending 
level in our history. We supported our key brands with targeted, 
effective advertising and marketing campaigns such as the 
launch of Hanes No Ride Up Panties and marketing initiatives for 
Champion and Playtex in the first half of 2008 and significantly 
lowered our overall spending during the second half of 2008. In 
contrast, in 2007, our media related MAP spending was spread 
across multiple product categories and brands. MAP expenses 
may vary from period to period during a fiscal year depending on 
the timing of our advertising campaigns for retail selling seasons 
and product introductions. 

In addition, spin off and related charges of $3 million rec-

ognized in 2007 did not recur in 2008. Our pension income of 
$12 million was higher by $9 million, which included an adjust-
ment that reduced pension expense in 2007 related to the final 
separation of our pension assets and liabilities from those of 
Sara Lee. 

We experienced higher bad debt expense of $7 million 
primarily related to the Mervyn’s bankruptcy, higher computer 
software amortization costs of $5 million, higher technology con-
sulting and related expenses of $4 million and higher distribution 
expenses of $4 million in 2008 compared to 2007. The higher 
technology consulting and computer software amortization costs 
are related to our efforts to integrate our information technology 
systems across our company which involves reducing the num-
ber of information technology platforms serving our business 
functions. The higher distribution expenses in 2008 compared to 
2007 were primarily related to higher volumes in our internation-
al business, higher postage and freight costs and higher rework 
expenses in our distribution centers. We also incurred higher 
expenses of $3 million in 2008 compared to 2007 as a result 
of opening 10 retail stores over the last 12 months. In addition, 
we incurred $7 million in amortization of gain on curtailment of 
postretirement benefits in 2007 which did not recur in 2008. 

Gain on Curtailment of Postretirement Benefits

(dollars in thousands) 

Gain on curtailment of  

Years Ended

January 3, 
2009 

December 29, 
2007 

Higher  
(Lower) 

Percent
Change

postretirement benefits  . . . . . 

$ — 

$ (32,144)  $ (32,144) 

NM

In December 2006, we notified retirees and employees of 

the phase out of premium subsidies for early retiree medical 
coverage and move to an access-only plan for early retirees 
by the end of 2007. In December 2007, in connection with the 
termination of the postretirement medical plan, we recognized a 
final gain on curtailment of plan benefits of $32 million. Concur-
rently with the termination of the existing plan, we established a 
new access only plan that is fully paid by the participants. 

Restructuring

(dollars in thousands) 

Years Ended

January 3, 
2009 

December 29, 
2007 

Higher  
(Lower) 

Percent
Change

Restructuring . . . . . . . . . . . . . . . . 

$ 50,263 

$ 43,731 

$ 6,532 

14.9% 

During 2008, we approved actions to close 11 manufacturing 

facilities and three distribution centers and eliminate approxi-
mately 6,800 positions in Mexico, the United States, Costa Rica, 
Honduras and El Salvador. The production capacity represented 
by the manufacturing facilities has been relocated to lower cost 
locations in Asia, Central America and the Caribbean Basin. 
The distribution capacity has been relocated to our West Coast 
distribution facility in California in order to expand capacity for 
goods we source from Asia. In addition, approximately 200 
management and administrative positions were eliminated, with 
the majority of these positions based in the United States. We 
recorded a charge of $34 million related to employee termination 
and other benefits recognized in accordance with benefit plans 
previously communicated to the affected employee group, fixed 

31

 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

asset impairment charges of $9 million and charges related to 
exiting supply contracts of $11 million, which was partially offset 
by $4 million of favorable settlements of contract obligations for 
lower amounts than previously estimated.

In 2008, we recorded $19 million in one-time write-offs of 

stranded raw materials and work in process inventory deter-
mined not to be salvageable or cost-effective to relocate related 
to the closure of manufacturing facilities in the “Cost of sales” 
line. In addition, in connection with our consolidation and glo-
balization strategy, in 2008 and 2007, we recognized non-cash 
charges of $24 million and $37 million, respectively, in the “Cost 
of sales” line and a non-cash charge of $3 million in the “Sell-
ing, general and administrative expenses” line in 2007 related to 
accelerated depreciation of buildings and equipment for facilities 
that have been closed or will be closed.

These actions, which are a continuation of our consolidation 

and globalization strategy, are expected to result in benefits of 
moving production to lower-cost manufacturing facilities, leverag-
ing our large scale in high-volume products and consolidating 
production capacity. 

During 2007, we incurred $44 million in restructuring charges 

which primarily related to a charge of $32 million related to 
employee termination and other benefits associated with plant 
closures approved during that period and the elimination of 
certain management and administrative positions, a $10 million 
charge for estimated lease termination costs associated with 
facility closures and a $2 million impairment charge associated 
with facility closures.

Operating Profit 

Years Ended

During 2007, we recognized losses on early extinguishment of 
debt related to unamortized debt issuance costs on the Senior 
Secured Credit Facility for prepayments of $428 million of prin-
cipal in 2007, including a prepayment of $250 million that was 
made in connection with funding from the Receivables Facility 
we entered into in November 2007. 

Interest Expense, net 

Years Ended

(dollars in thousands) 

January 3, 
2009 

December 29, 
2007 

Higher  
(Lower) 

Percent
Change

Interest expense, net . . . . . . . . . . 

$ 155,077 

$ 199,208 

$ (44,131) 

(22.2)% 

Interest expense, net was lower by $44 million in 2008 

compared to 2007. The lower interest expense is primarily at-
tributable to a lower weighted average interest rate, $32 million 
of which resulted from a lower London Interbank Offered Rate, 
or “LIBOR,” and $4 million of which resulted from reduced inter-
est rates achieved through changes in our financing structure 
such as the February 2007 amendment to our Senior Secured 
Credit Facility and the Receivables Facility that we entered into 
in November 2007. In addition, interest expense was reduced by 
$8 million as a result of our net prepayments of long-term debt 
during 2007 and 2008 of $303 million. Our weighted average 
interest rate on our outstanding debt was 6.09% during 2008 
compared to 7.74% in 2007.

At January 3, 2009, we had outstanding interest rate hedg-

ing arrangements whereby we have capped the interest rate on 
$400 million of our floating rate debt at 3.50% and had fixed the 
interest rate on $1.4 billion of our floating rate debt at 4.16%. 
Approximately 82% of our total debt outstanding at January 3, 
2009 was at a fixed or capped LIBOR rate. 

(dollars in thousands) 

January 3, 
2009 

December 29, 
2007 

Higher  
(Lower) 

Percent
Change

Income Tax Expense 

Operating profit  . . . . . . . . . . . . . . 

$ 317,480 

$ 388,569 

$ (71,089) 

(18.3)% 

Operating profit was lower in 2008 compared to 2007 as 
a result of lower gross profit of $64 million, a $32 million gain 
on curtailment of postretirement benefits recognized in 2007 
which did not recur in 2008 and higher restructuring and related 
charges for facility closures of $7 million partially offset by lower 
selling, general and administrative expenses of $31 million. The 
lower gross profit was primarily the result of lower sales volume, 
unfavorable product sales mix and increases in manufacturing 
input costs for cotton and energy and other oil related costs, all 
of which exceeded our savings from executing our consolidation 
and globalization strategy during 2008. The total impact of the 
53rd week in 2008, which is included in the amounts above, was 
a $6 million increase in operating profit. 

Other (Income) Expense 

Years Ended

(dollars in thousands) 

January 3, 
2009 

December 29, 
2007 

Higher  
(Lower) 

Percent
Change

Other (income) expense . . . . . . . . 

$ (634) 

$ 5,235 

$ (5,869) 

(112.1)%

During 2008, we recognized a gain of $2 million related to 
the repurchase of $6 million of our Floating Rate Senior Notes 
for $4 million. This gain was partially offset by a $1 million loss on 
early extinguishment of debt related to unamortized debt issu-
ance costs on the Senior Secured Credit Facility for the prepay-
ment of $125 million of principal in December 2008. 

32 

Years Ended

(dollars in thousands) 

January 3, 
2009 

December 29, 
2007 

Higher  
(Lower) 

Percent
Change

Income tax expense . . . . . . . . . . . 

$ 35,868 

$ 57,999 

$ (22,131) 

(38.2)% 

Our annual effective income tax rate was 22.0% in 2008 
compared to 31.5% in 2007. The lower income tax expense is at-
tributable primarily to lower pre-tax income and a lower effective 
income tax rate. The lower effective income tax rate is primarily 
due to higher unremitted earnings from foreign subsidiaries in 
2008 taxed at rates less than the U.S. statutory rate. Our annual 
effective tax rate reflects our strategic initiative to make substan-
tial capital investments outside the United States in our global 
supply chain in 2008. 

Net Income 

(dollars in thousands) 

Years Ended

January 3, 
2009 

December 29, 
2007 

Higher  
(Lower) 

Net income. . . . . . . . . . . . . . . . . . 

$ 127,169 

$ 126,127 

$ 1,042 

Percent
Change

0.8% 

Net income for 2008 was higher than 2007 primarily due to 

lower interest expense, lower selling, general and administrative 
expenses and a lower effective income tax rate offset by lower 
gross profit resulting from lower sales volume and higher manu-
facturing input costs, a gain on curtailment of postretirement 
benefits recognized in 2007 which did not recur in 2008 and 
higher restructuring charges. The total impact of the 53rd week 
in 2008 was a $3 million increase in net income. 

 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Operating Results by Business segment —  
Year ended January 3, 2009 (“2008”) compared 
with Year ended december 29, 2007 (“2007”) 

Years Ended

(dollars in thousands) 

January 3, 
2009 

December 29, 
2007 

Higher  
(Lower) 

Percent
Change

Net sales:
Innerwear . . . . . . . . . . . . . . . . . . .  $ 2,402,831 
1,180,747 
Outerwear  . . . . . . . . . . . . . . . . . . 
460,085 
International. . . . . . . . . . . . . . . . . 
227,924 
Hosiery . . . . . . . . . . . . . . . . . . . . . 
21,724 
Other  . . . . . . . . . . . . . . . . . . . . . . 

$ 2,556,906  $ (154,075) 
(41,098) 
38,187 
(38,274) 
(35,196) 

1,221,845 
421,898 
266,198 
56,920 

(6.0)%
(3.4)
9.1 
(14.4)
(61.8)

Total segment net sales . . . . . 
Intersegment  . . . . . . . . . . . . . . . . 

4,293,311 
(44,541) 

4,523,767 
(49,230) 

(230,456) 
(4,689) 

(5.1)
(9.5)

Total net sales. . . . . . . . . . . . .  $ 4,248,770 

$ 4,474,537  $ (225,767) 

(5.0)%

Segment operating profit:
Innerwear . . . . . . . . . . . . . . . . . . .  $    277,486 
68,769 
Outerwear  . . . . . . . . . . . . . . . . . . 
57,070 
International. . . . . . . . . . . . . . . . . 
71,596 
Hosiery . . . . . . . . . . . . . . . . . . . . . 
(472) 
Other  . . . . . . . . . . . . . . . . . . . . . . 

$    305,959  $   (28,473) 
(2,595) 
3,923 
(5,321) 
889 

71,364 
53,147 
76,917 
(1,361) 

(9.3)%
(3.6)
7.4 
(6.9)
65.3 

Total segment operating  
  profit. . . . . . . . . . . . . . . . . . . 

Items not included in  

segment operating profit:
General corporate expenses  . . . . 
Amortization of trademarks  

474,449 

506,026 

(31,577) 

(6.2)

(52,143) 

(60,213) 

(8,070) 

(13.4)

and other intangibles . . . . . . . 

(12,019) 

(6,205) 

5,814 

93.7 

Gain on curtailment of  

postretirement benefits  . . . . . 
Restructuring . . . . . . . . . . . . . . . . 
Inventory write-off included  

— 
(50,263) 

32,144 
(43,731) 

(32,144) 
6,532 

NM 
14.9 

in cost of sales . . . . . . . . . . . . 

(18,696) 

— 

18,696 

NM 

Accelerated depreciation  

included in cost of sales . . . . . 

(23,862) 

(36,912) 

(13,050) 

(35.4)

Accelerated depreciation  
included in selling,  
general and  
administrative expenses. . . . . 

14 

(2,540) 

(2,554) 

(100.6)

Total operating profit. . . . . . . . 
Other income (expense) . . . . . . . . 
Interest expense, net . . . . . . . . . . 

317,480 
634 
(155,077) 

388,569 
(5,235) 
(199,208) 

(71,089) 
5,869 
(44,131) 

(18.3) 
112.1 
(22.2)

Income before income tax  

expense . . . . . . . . . . . . . . .  $    163,037 

$    184,126  $   (21,089) 

(11.5)%

Innerwear 

(dollars in thousands) 

Years Ended

January 3, 
2009 

December 29, 
2007 

Higher  
(Lower) 

Net sales  . . . . . . . . . . . . . . . . . . .  $ 2,402,831 
277,486 
Segment operating profit . . . . . . . 

$ 2,556,906  $ (154,075) 
(28,473) 

305,959 

Percent
Change

(6.0)% 
(9.3)

Overall net sales in the Innerwear segment were lower by 
$154 million or 6% in 2008 compared to 2007. The difficult eco-
nomic and retail environment significantly impacted consumers’ 
discretionary spending which resulted in lower sales in our inti-
mate apparel, socks, thermals and sleepwear product categories. 
Total intimate apparel net sales were $102 million lower in 2008 
compared to 2007. We experienced lower intimate apparel sales 
in our smaller brands (barely there, Just My Size and Wonderbra) 
of $49 million, our Hanes brand of $42 million and our private la-
bel brands of $10 million which we believe was primarily attribut-
able to weaker sales at retail. In 2008 compared to 2007, our 

Playtex brand intimate apparel net sales were higher by $10 mil-
lion and our Bali brand intimate apparel net sales were lower by 
$11 million. The growth in our Playtex brand sales was supported 
by successful marketing initiatives in the first half of 2008. Net 
sales in our male underwear product category were $8 million 
lower, which includes the impact of exiting a license arrangement 
for a boys’ character underwear program in early 2008 that low-
ered sales by $15 million. The lower net sales in our socks product 
category reflects a decline in kids’ and men’s Hanes brand net 
sales of $19 million and Champion brand net sales of $11 million 
primarily related to the loss of a men’s program for one of our cus-
tomers. In addition, net sales of thermals and sleepwear product 
categories were lower in 2008 compared to 2007 by $10 million 
and $4 million, respectively. The total impact of the 53rd week in 
2008, which is included in the amounts above, was a $34 million 
increase in sales for the Innerwear segment.

As a percent of segment net sales, gross profit percentage 

in the Innerwear segment was 36.9% in 2008 compared to 
36.8% in 2007. While the gross profit percentage was higher, 
gross profit dollars were lower due to lower sales volume 
of $67 million, unfavorable product sales mix of $28 mil-
lion, higher cotton costs of $12 million, higher production 
costs of $10 million related to higher energy and oil related 
costs including freight costs, other vendor price increases of 
$7 million and lower product sales pricing of $4 million. These 
higher costs were offset by savings from our cost reduction 
initiatives and prior restructuring actions of $27 million, lower 
sales incentives of $21 million, $11 million of lower duty costs 
primarily related to higher refunds and $8 million of favorable 
one-time out of period cost recognition related to the capital-
ization of certain inventory supplies to be on a consistent basis 
across all business lines. In addition, we incurred lower on-
going excess and obsolete inventory costs of $8 million arising 
from realizing the benefits of driving down obsolete inventory 
levels through aggressive management and promotions and 
simplifying our product category offerings which reduced our 
style counts ranging from 7% to 30% in our various product 
category offerings.

The lower Innerwear segment operating profit in 2008 
compared to 2007 is primarily attributable to lower gross profit 
and higher bad debt expense of $4 million primarily related to 
the Mervyn’s bankruptcy. We also incurred higher expenses of 
$3 million in 2008 compared to 2007 as a result of opening 10 
retail stores over the last 12 months. These higher costs were 
partially offset by savings of $15 million from prior restructur-
ing actions primarily for compensation and related benefits, 
lower media related MAP expenses of $8 million and lower 
non-media related MAP expenses of $7 million. A significant 
portion of the selling, general and administrative expenses 
in each segment is an allocation of our consolidated selling, 
general and administrative expenses, however certain expens-
es that are specifically identifiable to a segment are charged 
directly to each segment. The allocation methodology for the 
consolidated selling, general and administrative expenses for 
2008 is consistent with 2007. Our consolidated selling, general 
and administrative expenses before segment allocations was 
$31 million lower in 2008 compared to 2007.

33

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

Outerwear 

(dollars in thousands) 

Years Ended

January 3, 
2009 

December 29, 
2007 

Higher  
(Lower) 

Net sales  . . . . . . . . . . . . . . . . . . .  $ 1,180,747  
68,769 
Segment operating profit . . . . . . . 

$ 1,221,845 
71,364 

 $ (41,098) 
(2,595) 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

International

(dollars in thousands) 

Years Ended

January 3, 
2009 

December 29, 
2007 

Higher  
(Lower) 

Net sales  . . . . . . . . . . . . . . . . . . . 
Segment operating profit . . . . . . . 

$ 460,085 
57,070 

$ 421,898 
53,147 

$ 38,187 
3,923 

Percent
Change

(3.4)% 
(3.6)

Percent
Change

9.1% 
7.4

Net sales in the Outerwear segment were lower by $41 mil-

lion or 3% in 2008 compared to 2007, primarily as a result of 
higher net sales of Champion brand activewear of $34 million 
offset by lower net sales of retail casualwear of $55 million 
and lower net sales through our embellishment channel of 
$24 million, primarily in promotional t-shirts and sportshirts. Our 
Champion brand sales continue to benefit from our investment 
in the brand through our marketing initiatives. Our “How You 
Play” marketing campaign has received a very positive response 
from consumers. The lower retail casualwear net sales of 
$55 million reflect a $6 million impact related to the loss of sea-
sonal programs continuing into the first half of 2009. We expect 
the impact on 2009 net sales of losing these programs, which 
consist of recurring seasonal programs that were renewed in 
prior years but were not renewed for 2009, to occur primarily in 
the first half of 2009; losses may be offset by any new seasonal 
programs we may add. The total impact of the 53rd week in 
2008, which is included in the amounts above, was a $14 million 
increase in sales for the Outerwear segment.

As a percent of segment net sales, gross profit percentage 

in the Outerwear segment was 22.1% in 2008 compared to 
21.6% in 2007. While the gross profit percentage was higher, 
gross profit dollars were lower due to higher cotton costs of 
$18 million, higher production costs of $10 million related to 
higher energy and oil related costs including freight costs, 
lower sales volume of $9 million, higher sales incentives of 
$8 million and other vendor price increases of $3 million. These 
higher costs were partially offset by lower other manufacturing 
overhead costs of $23 million, savings of $11 million from our 
cost reduction initiatives and prior restructuring actions, higher 
product sales pricing of $7 million, lower on-going excess and 
obsolete inventory costs of $2 million and favorable product 
sales mix of $2 million.

The lower Outerwear segment operating profit in 2008 
compared to 2007 is primarily attributable to lower gross profit, 
higher distribution expenses of $5 million, higher technology 
consulting and related expenses of $3 million, higher non-media 
related MAP expenses of $3 million and higher bad debt ex-
pense of $2 million primarily related to the Mervyn’s bankruptcy. 
These higher costs were partially offset by savings of $6 million 
from our cost reduction initiatives and prior restructuring actions 
and lower media-related MAP expenses of $5 million. A signifi-
cant portion of the selling, general and administrative expenses 
in each segment is an allocation of our consolidated selling, gen-
eral and administrative expenses, however certain expenses that 
are specifically identifiable to a segment are charged directly to 
each segment. The allocation methodology for the consolidated 
selling, general and administrative expenses for 2008 is consis-
tent with 2007. Our consolidated selling, general and administra-
tive expenses before segment allocations was $31 million lower 
in 2008 compared to 2007. 

34 

Overall net sales in the International segment were higher 
by $38 million or 9% in 2008 compared to 2007. During 2008, 
we experienced higher net sales, in each case including the 
impact of foreign currency and the 53rd week, in Europe of 
$20 million, Asia of $18 million and Canada of $2 million. The 
growth in our European casualwear business was driven by the 
strength of the Stedman brand that is sold in the embellish-
ment channel. Higher sales in our Champion brand casualwear 
business in Asia and our Champion and Hanes brands male 
underwear business in Canada also contributed to the sales 
growth. Changes in foreign currency exchange rates had a 
favorable impact on net sales of $22 million in 2008 compared 
to 2007. The favorable impact was primarily due to the strength-
ening of the Japanese yen, Euro and Brazilian real. The total 
impact of the 53rd week in 2008 was a $2 million increase in 
sales for the International segment.

As a percent of segment net sales, gross profit percentage 
was 40.8% in 2008 compared to 2007 at 41.3%. While the gross 
profit percentage was lower, gross profit dollars were higher for 
2008 compared to 2007 as a result of a favorable impact related 
to foreign currency exchange rates of $9 million, favorable 
product sales mix of $7 million and lower on-going excess and 
obsolete inventory costs of $3 million partially offset by higher 
sales incentives of $6 million.

The higher International segment operating profit in 2008 
compared to 2007 is primarily attributable to the higher gross 
profit partially offset by higher distribution expenses of $3 mil-
lion, higher media-related MAP expenses of $2 million and 
higher non-media related MAP expenses of $2 million. Changes 
in foreign currency exchange rates, which are included in the 
impact on gross profit above, had a favorable impact on segment 
operating profit of $4 million in 2008 compared to 2007. 

Hosiery 

(dollars in thousands) 

Years Ended

January 3, 
2009 

December 29, 
2007 

Higher  
(Lower) 

Percent
Change

Net sales  . . . . . . . . . . . . . . . . . . . 
Segment operating profit . . . . . . . 

$ 227,924 
71,596 

$ 266,198 
76,917 

$ (38,274) 
(5,321) 

(14.4)% 
(6.9)

Net sales in the Hosiery segment declined by $38 million 
or 14%, which was substantially more than the long-term trend 
primarily due to lower sales of the Hanes brand to national 
chains and department stores and the L’eggs brand to mass 
retailers and food and drug stores. In addition, we experienced 
lower sales of $4 million related to the Donna Karan and DKNY 
license agreement and lower sales of our Just My Size brand 
of $3 million. We expect the trend of declining hosiery sales to 
continue consistent with the overall decline in the industry and 
with shifts in consumer preferences. Generally, we manage the 
Hosiery segment for cash, placing an emphasis on reducing our 
cost structure and managing cash efficiently. The total impact of 
the 53rd week in 2008, which is included in the amounts above, 
was a $4 million increase in sales for the Hosiery segment.

 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

As a percent of segment net sales, gross profit percentage 
was 47.1% in 2008 compared to 47.2% in 2007. The lower gross 
profit percentage for 2008 compared to 2007 is the result of 
unfavorable product sales mix of $17 million and lower sales vol-
ume of $10 million, offset by savings of $4 million from our cost 
reduction initiatives and prior restructuring actions, lower sales 
incentives of $4 million and lower other manufacturing overhead 
costs of $2 million.

The lower Hosiery segment operating profit in 2008 com-

pared to 2007 is primarily attributable to lower gross profit 
partially offset by lower distribution expenses of $5 million, 
savings of $2 million from our cost reduction initiatives and prior 
restructuring actions, lower non-media related MAP expenses of 
$2 million and lower spending of $3 million in numerous areas. 
A significant portion of the selling, general and administrative 
expenses in each segment is an allocation of our consolidated 
selling, general and administrative expenses, however certain 
expenses that are specifically identifiable to a segment are 
charged directly to each segment. The allocation methodology 
for the consolidated selling, general and administrative expenses 
for 2008 is consistent with 2007. Our consolidated selling, 
general and administrative expenses before segment allocations 
was $31 million lower in 2008 compared to 2007. 

Other

Years Ended

(dollars in thousands) 

January 3, 
2009 

December 29, 
2007 

Higher  
(Lower) 

Percent
Change

Net sales  . . . . . . . . . . . . . . . . . . . 
Segment operating profit . . . . . . . 

$ 21,724 
(472) 

$ 56,920 
(1,361) 

$ (35,196) 
889 

(61.8)% 
65.3

The decline in net sales in our Other segment is primarily due 
to the continued vertical integration of a yarn and fabric operation 
acquisition from 2006 with less focus on sales of nonfinished 
fabric and yarn to third parties. We expect this decline to continue 
and sales for this segment to ultimately become insignificant to 
us as we complete the implementation of our consolidation and 
globalization efforts. Net sales in this segment are generated for 
the purpose of maintaining asset utilization at certain manufactur-
ing facilities and generating break even margins.

General Corporate Expenses

General corporate expenses were lower in 2008 compared 
to 2007 primarily due to $11 million of higher foreign exchange 
transaction gains, $6 million of higher gains on sales of assets, 
$3 million of lower start-up and shut-down costs associated  
with our consolidation and globalization of our supply chain and 
$3 million of spin off and related charges recognized in 2007 
which did not recur in 2008. These lower expenses were partially 
offset by $7 million in amortization of gain on curtailment of 
postretirement benefits in 2007 which did not recur in 2008,  
$7 million in losses from foreign currency derivatives and a  
$3 million adjustment that reduced pension expense in 2007 
related to the final separation of our pension assets and liabilities 
from those of Sara Lee. 

consolidated Results of Operations —  
Year ended december 29, 2007 compared  
with Twelve months ended december 30, 2006 
The information presented below for the year ended  

December 29, 2007 was derived from our consolidated financial 
statements. The unaudited information presented for the twelve 
months ended December 30, 2006 (which twelve month period 
we refer to as “2006” in this “Consolidated Results of Opera-
tion — Year Ended December 29, 2007 Compared with Twelve 
Months Ended December 30, 2006” section and the section 
entitled “Operating Results by Business Segment — Year Ended 
December 29, 2007 Compared with Twelve Months Ended De-
cember 30, 2006”) is presented due to the change in our fiscal 
year end and was derived by combining the six months ended 
July 1, 2006 and the six months ended December 30, 2006.

(dollars in thousands) 

December 29, 
2007 

December 30, 
2006 

Higher  
(Lower) 

Percent
Change

Years Ended

(unaudited)

Net sales  . . . . . . . . . . . . . . . . . . .  $ 4,474,537 
3,033,627 
Cost of sales. . . . . . . . . . . . . . . . . 

$ 4,403,466 
2,960,759 

$  71,071 
72,868 

1.6%
2.5 

  Gross profit . . . . . . . . . . . . . . . 
Selling, general and  

1,440,910 

1,442,707 

(1,797) 

(0.1)

administrative expenses. . . . . 

1,040,754 

1,093,436 

(52,682) 

(4.8)

Gain on curtailment of  

postretirement benefits  . . . . . 
Restructuring . . . . . . . . . . . . . . . . 

  Operating profit. . . . . . . . . . . . 
Other expenses  . . . . . . . . . . . . . . 
Interest expense, net . . . . . . . . . . 

Income before income tax  
  expense . . . . . . . . . . . . . . . . 
Income tax expense . . . . . . . . . . . 

(32,144) 
43,731 

388,569 
5,235 
199,208 

(28,467) 
11,516 

366,222 
7,401 
79,621 

3,677 
32,215 

22,347 
(2,166) 
119,587 

12.9 
279.7 

6.1 
(29.3)
150.2 

184,126 
57,999 

279,200 
71,184 

(95,074) 
(13,185) 

(34.1)
(18.5)

  Net income . . . . . . . . . . . . . . .  $    126,127 

$    208,016 

$ (81,889) 

(39.4)%

Net Sales 

(dollars in thousands) 

Years Ended

December 29, 
2007 

December 30, 
2006 

Higher  
(Lower) 

Net sales  . . . . . . . . . . . . . . . . . . .  $ 4,474,537 

$ 4,403,466 

$ 71,071 

Percent
Change

1.6% 

Consolidated net sales were higher by $71 million or 2% in 
2007 compared to 2006. Our Outerwear, International and Other 
segment net sales were higher by $68 million (6%), $22 million 
(5%) and $12 million (27%), respectively, and were offset by 
lower segment net sales in Innerwear of $18 million (1%) and 
Hosiery of $12 million (4%). 

The overall higher net sales were primarily due to double 
digit growth in sales volume in Champion brand sales, growth in 
Hanes brand casualwear, socks, sleepwear, intimate apparel and 
men’s underwear sales and Bali brand intimate apparel sales. 
Our Champion brand sales have increased by double-digits in 
each of the last three years. The higher net sales were offset 
primarily by lower sales of promotional t-shirts sold primar-
ily through our embellishment channel, lower Playtex brand 
intimate apparel sales, lower Hanes brand kids’ underwear sales 
and lower licensed men’s underwear sales in the department 
store channel.

35

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Our strategy of investing in our largest and strongest brands 

generated growth in 2007. In 2007, we launched a number of 
new advertising and marketing initiatives for our top brands, 
including our Hanes ComfortSoft campaigns, Bali Passion for 
Comfort, Playtex “Girl Talk” and most recently our Champion 
“How you Play” advertising campaign which is the first cam-
paign for the brand since 2003. We also announced a 10-year 
strategic alliance with The Walt Disney Company that includes 
basic apparel exclusivity for the Hanes and Champion brands, 
product co-branding, attraction sponsorships and other brand vis-
ibility and signage at Disney properties. The alliance included the 
naming rights for the stadium at Disney’s Wide World of Sports 
Complex, now known as Champion Stadium.

Net sales in the Hosiery segment were lower primarily due 
to lower sales of the L’eggs brand to mass retailers and food and 
drug stores. We expect the trend of declining hosiery sales to 
continue consistent with the overall decline in the industry and 
with shifts in consumer preferences. The higher net sales from 
our Other segment primarily resulted from an immaterial change 
in the way we recognized sales to third party suppliers in 2006. 
The full year change was reflected in 2006 with a $5 million 
impact on net sales and minimal impact on net income. 

The changes in foreign currency exchange rates had a favor-
able impact on net sales of $15 million in 2007 compared to 2006. 

Gross Profit 

(dollars in thousands) 

Years Ended

December 29, 
2007 

December 30, 
2006 

Higher  
(Lower) 

Percent
Change

Gross profit. . . . . . . . . . . . . . . . . .  $ 1,440,910 

$ 1,442,707 

$ (1,797) 

(0.1)% 

As a percent of net sales, our gross profit percentage was 

32.2% in 2007 compared to 32.8% in 2006. The lower gross 
profit percentage was primarily due to higher cotton costs of 
$21 million, higher excess and obsolete inventory costs of 
$21 million, $16 million of higher accelerated depreciation, 
$16 million of unfavorable product sales mix and $13 million 
of higher start-up and shut down costs associated with the 
consolidation and globalization of our supply chain. In addition, 
gross profit was negatively impacted by higher incentives of 
$14 million of which $16 million resulted from a change in the 
classification of certain sales incentives in 2007 which were pre-
viously classified as media, advertising and promotion expenses 
in 2006. This change in classification was made in accordance 
with EITF 01-9, Accounting for Consideration Given by a Vendor 
to a Customer (Including a Reseller of the Vendor’s Products), 
because the estimated fair value of the identifiable benefit was 
no longer obtained beginning in 2007. 

Cotton prices, which were approximately 50 cents per  
pound in 2006, returned to the ten year historical average of  
approximately 56 cents per pound in 2007. The higher excess 
and obsolete inventory costs in 2007 compared to 2006 are 
primarily attributable to $9 million of costs associated with 

the rationalization of our socks product category offerings and 
$5 million related to exiting a licensing arrangement for a kids’ 
underwear program. The remaining $7 million of higher excess 
and obsolete costs aggregates all other product categories as 
part of our continuous evaluation of both inventory levels and 
simplification of our product category offerings. The higher  
accelerated depreciation in 2007 was a result of facilities closed  
or to be closed in connection with our consolidation and global-
ization strategy.

These higher costs were offset primarily by savings from 
our cost reduction initiatives and prior restructuring actions of 
$30 million, lower allocations of overhead costs of $24 million, 
$19 million of improved plant performance, $13 million of higher 
sales volume, lower duty costs of $9 million, primarily due to 
the receipt of $8 million in duty refunds relating to duties paid 
several years ago, and $4 million of lower spending in numerous 
other areas.

Selling, General and Administrative Expenses

(dollars in thousands) 

Selling, general and  

Years Ended

December 29, 
2007 

December 30, 
2006 

Higher  
(Lower) 

Percent
Change

administrative expenses. . . . .  $ 1,040,754 

$ 1,093,436 

$ (52,682) 

(4.8)%

Selling, general and administrative expenses were $53 mil-
lion lower in 2007 compared to 2006. Our expenses were lower 
primarily due to lower spin off and related charges of $45 million, 
$12 million of savings from prior restructuring actions, $10 mil-
lion of lower distribution expenses and $7 million in amortization 
of gain on curtailment of postretirement benefits. Our MAP 
expenses were lower by $41 million, primarily with respect to 
non-media related MAP expenses. The lower non-media related 
MAP expenses are primarily attributable to $25 million of cost 
reduction initiatives and better deployment of these resources 
and $16 million due to a change in the classification of certain 
sales incentives in 2007 which were classified as MAP expenses 
in 2006. MAP expenses may vary from period to period during a 
fiscal year depending on the timing of our advertising campaigns 
for retail selling seasons and product introductions. In addition, 
pension expense was reduced by $3 million in 2007 as a result 
of the final separation of our pension assets and liabilities from 
those of Sara Lee. 

Our cost reduction efforts during 2007 allowed us to offset 

$7 million of higher stand alone expenses associated with being 
an independent company and make investments in our stra-
tegic initiatives resulting in $16 million of higher media related 
MAP expenses and $13 million in higher technology consulting 
expenses in 2007. In addition, our allocations of overhead costs 
were $24 million lower during 2007 compared to 2006. Acceler-
ated depreciation was $3 million higher in 2007 as a result of 
facilities closed or to be closed in connection with our consolida-
tion and globalization strategy.

36 

 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Gain on Curtailment of Postretirement Benefits 

(dollars in thousands) 

Gain on curtailment of  

Years Ended

December 29, 
2007 

December 30, 
2006 

Higher  
(Lower) 

Percent
Change

postretirement benefits  . . . . . 

$ (32,144) 

$ (28,467) 

$ 3,677 

12.9% 

In December 2006, we notified retirees and employees of 

the phase out of premium subsidies for early retiree medical 
coverage and move to an access-only plan for early retirees by 
the end of 2007. We also eliminated the medical plan for retirees 
ages 65 and older as a result of coverage available under the 
expansion of Medicare with Part D drug coverage and eliminated 
future postretirement life benefits. The gain on curtailment in 
2006 represented the unrecognized amounts associated with 
prior plan amendments that were being amortized into income 
over the remaining service period of the participants prior to the 
December 2006 amendments. In 2007, we recognized $7 million 
in postretirement benefit income which was recorded in “Selling, 
general and administrative expenses,” primarily representing the 
amortization of negative prior service costs, which was partially 
offset by service costs, interest costs on the accumulated benefit 
obligation and actuarial gains and losses accumulated in the plan. 
In December 2007, we terminated the existing plan and recog-
nized a final gain on curtailment of plan benefits of $32 million. 
Concurrently with the termination of the existing plan, we estab-
lished a new access only plan that is fully paid by the participants.

Restructuring

(dollars in thousands) 

Years Ended

December 29, 
2007 

December 30, 
2006 

Higher  
(Lower) 

Percent
Change

Restructuring . . . . . . . . . . . . . . . . 

$ 43,731 

$ 11,516 

$ 32,215 

279.7% 

During 2007, we approved actions to close 16 manufacturing 

facilities and three distribution centers affecting 6,213 employ-
ees in the Dominican Republic, Mexico, the United States, Brazil 
and Canada, while moving production to lower-cost operations 
in Asia, Central America and the Caribbean Basin. In addition, 
428 management and administrative positions were eliminated, 
with the majority of these positions based in the United States. 
These actions resulted in a charge of $32 million, representing 
costs associated with the planned termination of 6,641 employ-
ees, primarily attributable to employee and other termination 
benefits recognized in accordance with benefit plans previously 
communicated to the affected employee group. In addition, we 
recognized a charge of $10 million for estimated lease termina-
tion costs and $2 million primarily related to impairment charges 
associated with facility closures approved in prior periods, for 
facilities that were exited during 2007.

Of the seven manufacturing facilities and distribution centers 
that were approved for closure in 2006, two were closed in 2006 
and five were closed in 2007. Of the 19 manufacturing facilities 
and distribution centers that were approved for closure in 2007, 
10 were closed in 2007 and nine were expected to close in 2008.

In connection with our consolidation and globalization strat-
egy, non-cash charges of $37 million and $3 million, respectively, 
of accelerated depreciation of buildings and equipment for facili-
ties closed or to be closed is reflected in “Cost of sales” and 
“Selling, general and administrative expenses.” 

These actions, which are a continuation of our consolidation 

and globalization strategy, are expected to result in benefits of 
moving production to lower-cost manufacturing facilities, leverag-
ing our large scale in high-volume products and consolidating 
production capacity. 

Operating Profit 

(dollars in thousands) 

Years Ended

December 29, 
2007 

December 30, 
2006 

Higher  
(Lower) 

Operating profit  . . . . . . . . . . . . . . 

$ 388,569 

$ 366,222 

$ 22,347 

Percent
Change

6.1% 

Operating profit was higher in 2007 by $22 million com-
pared to 2006 primarily as a result of lower selling, general and 
administrative expenses of $53 million and higher gain on curtail-
ment of postretirement benefits of $4 million partially offset by 
higher restructuring charges of $32 million and lower gross profit 
of $2 million. Our ability to control costs and execute on our 
consolidation and globalization strategy during 2007 allowed us 
to offset $29 million of higher investments in our strategic initia-
tives and $7 million of higher stand alone expenses associated 
with being an independent company. 

Other Expenses 

Years Ended

(dollars in thousands) 

December 29, 
2007 

December 30, 
2006 

Higher  
(Lower) 

Percent
Change

Other expenses  . . . . . . . . . . . . . . 

$ 5,235 

$ 7,401 

$ (2,166) 

(29.3)% 

We recognized losses on early extinguishment of debt re-
lated to unamortized debt issuance costs on the Senior Secured 
Credit Facility for prepayments of $428 million of principal in 
2007, including a prepayment of $250 million that was made 
in connection with funding from the Receivables Facility we 
entered into in November 2007. 

Interest Expense, net 

Years Ended

(dollars in thousands) 

December 29, 
2007 

December 30, 
2006 

Higher  
(Lower) 

Percent
Change

Interest expense, net . . . . . . . . . . 

$ 199,208 

$ 79,621  $ 119,587 

150.2% 

37

 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Interest expense, net was higher in 2007 by $120 million 

compared to 2006 primarily as a result of the indebtedness 
incurred in connection with the spin off from Sara Lee on Sep-
tember 5, 2006, consisting of $2.6 billion pursuant to the Senior 
Secured Credit Facility, the Second Lien Credit Facility and the 
Bridge Loan Facility. In December 2006, we issued $500 million 
of Floating Rate Senior Notes and the net proceeds were used  
to repay the Bridge Loan Facility. 

In February 2007, we entered into a first amendment to the 
Senior Secured Credit Facility with our lenders, which primarily 
lowered the applicable borrowing margin with respect to the 
Term B loan facility from 2.25% to 1.75% on LIBOR based loans 
and from 1.25% to 0.75% on Base Rate loans. In November 
2007, we entered into the Receivables Facility with conduits that 
issue commercial paper in the short-term market and are not af-
filiated with us, which provides for up to $250 million in funding 
accounted for as a secured borrowing and is secured by certain 
domestic trade receivables. The borrowing rate is generally the 
conduits’ cost to issue commercial paper, plus certain dealer 
fees, which equated to 5.93% from November 27, 2007 through 
December 29, 2007. Our weighted average interest rate on our 
outstanding debt in 2007 was 7.74%.

Income Tax Expense 

Years Ended

(dollars in thousands) 

December 29, 
2007 

December 30, 
2006 

Higher  
(Lower) 

Percent
Change

Income tax expense . . . . . . . . . . . 

$ 57,999 

$ 71,184 

$ (13,185) 

(18.5)% 

Our effective income tax rate was 31.5% in 2007 compared 

to 25.5% in 2006. The higher effective tax rate is attributable 
primarily to our new independent structure and higher remitted 
earnings from foreign subsidiaries in 2007. 

Our effective tax rate is heavily influenced by the amount of 
permanent capital investment we make outside the United States 
to fund our supply chain consolidation and globalization strategy 
rather than remitting those earnings back to the United States. 
As we continue to fund our supply chain consolidation and 

globalization strategy in future years, we may elect to perma-
nently invest earnings from foreign subsidiaries which would 
result in a lower overall effective tax rate. 

Operating Results by Business segment —  
Year ended december 29, 2007 compared  
with Twelve months ended december 30, 2006 

(dollars in thousands) 

December 29, 
2007 

December 30, 
2006 

Higher  
(Lower) 

Percent
Change

Years Ended

(unaudited)

Net sales:
Innerwear . . . . . . . . . . . . . . . . . . .  $ 2,556,906 
1,221,845 
Outerwear  . . . . . . . . . . . . . . . . . . 
421,898 
International. . . . . . . . . . . . . . . . . 
266,198 
Hosiery . . . . . . . . . . . . . . . . . . . . . 
56,920 
Other  . . . . . . . . . . . . . . . . . . . . . . 

$ 2,574,967 
1,154,107 
400,167 
278,253 
44,670 

$ (18,061) 
67,738 
21,731 
(12,055) 
12,250 

Total net segment sales . . . . . 
Intersegment  . . . . . . . . . . . . . . . . 

4,523,767 
(49,230) 

4,452,164 
(48,698) 

71,603 
532 

(0.7)%
5.9 
5.4 
(4.3)
27.4 

1.6 
1.1 

Total net sales. . . . . . . . . . . . .  $ 4,474,537 

$ 4,403,466 

$  71,071 

1.6%

Segment operating profit:
Innerwear . . . . . . . . . . . . . . . . . . .  $    305,959 
71,364 
Outerwear  . . . . . . . . . . . . . . . . . . 
53,147 
International. . . . . . . . . . . . . . . . . 
76,917 
Hosiery . . . . . . . . . . . . . . . . . . . . . 
(1,361) 
Other  . . . . . . . . . . . . . . . . . . . . . . 

Total segment operating  

$    339,528 
57,310 
37,799 
49,281 
(931) 

$ (33,569) 
14,054 
15,348 
27,636 
(430) 

(9.9)%
24.5 
40.6 
56.1 
(46.2)

profit. . . . . . . . . . . . . . . . . . 

506,026 

482,987 

23,039 

4.8 

Items not included in  

segment operating profit:
General corporate expenses  . . . . 
Amortization of trademarks and  
other intangibles. . . . . . . . . . . 

Gain on curtailment of  

postretirement benefits  . . . . . 
Restructuring . . . . . . . . . . . . . . . . 
Accelerated depreciation  

(60,213) 

(104,065) 

(43,852) 

(42.1)

(6,205) 

(8,452) 

(2,247) 

(26.6)

32,144 
(43,731) 

28,467 
(11,516) 

3,677 
32,215 

12.9 
279.7 

included in cost of sales . . . . . 

(36,912) 

(21,199) 

15,713 

74.1 

Accelerated depreciation  
included in selling,  
general and  
administrative expenses. . . . . 

Total operating profit. . . . . . . . 
Other expenses  . . . . . . . . . . . . . . 
Interest expense, net . . . . . . . . . . 

Income before income tax  

(2,540) 

388,569 
(5,235) 
(199,208) 

— 

2,540 

NM 

366,222 
(7,401) 
(79,621) 

22,347 
(2,166) 
119,587 

6.1 
(29.3)
150.2 

expense . . . . . . . . . . . . . . .  $    184,126 

$    279,200 

$ (95,074) 

(34.1)%

Net Income 

(dollars in thousands) 

Years Ended

December 29, 
2007 

December 30, 
2006 

Higher  
(Lower) 

Percent
Change

(dollars in thousands) 

Innerwear 

Years Ended

December 29, 
2007 

December 30, 
2006 

Higher  
(Lower) 

Percent
Change

(0.7)%
(9.9) 

Net sales  . . . . . . . . . . . . . . . . . . .  $ 2,556,906 
305,959 
Segment operating profit . . . . . . . 

$ 2,574,967 
339,528 

$ (18,061) 
(33,569) 

Overall net sales in the Innerwear segment were slightly 
lower by $18 million or 1% in 2007 compared to 2006. We ex-
perienced lower sales volume of Playtex brand intimate apparel 
sales of $23 million, lower Hanes brand kids’ underwear sales of 
$21 million, lower licensed men’s underwear sales in the depart-
ment store channel of $10 million and $3 million lower Just My 

Net income. . . . . . . . . . . . . . . . . . 

$ 126,127 

$ 208,016 

$ (81,889) 

(39.4)% 

Net income for 2007 was lower than 2006 primarily due to 
higher interest expense and a higher effective income tax rate 
as a result of our independent structure partially offset by higher 
operating profit and lower other expenses. 

38 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Size brand sales. The lower net sales were partially offset by 
higher Hanes brand socks, sleepwear, intimate apparel sales and 
men’s underwear of $11 million, $8 million, $5 million and $4 mil-
lion, respectively, and higher Bali brand sales of $12 million.
Net sales for the Hanes brand were higher in most key 
categories, except for kid’s underwear. Hanes men’s underwear 
benefited from an increased focus on core products and better 
overall performance at retail during the year-end holiday season. 
Total socks sales, which exceeded $340 million in 2007, were 
higher by 4%, primarily due to new programs at our top two 
customers. Our Bali brand sales were higher primarily as a result 
of our Passion for Comfort media campaign launched in 2007. 
Playtex brand sales were lower in 2007 due to soft department 
store retail sales and a reduction in retail inventory primarily in 
the first three quarters of 2007.

As a percent of segment net sales, gross profit percent-
age in the Innerwear segment was 36.8% in 2007 compared 
to 37.4% in 2006. The gross profit percentage was lower due 
to unfavorable product sales mix of $19 million, higher excess 
and obsolete inventory costs of $13 million, unfavorable product 
sales pricing of $12 million, $9 million in higher cotton costs 
and unfavorable plant performance of $4 million. The higher 
excess and obsolete inventory costs in 2007 compared to 2006 
are primarily attributable to $9 million of costs associated with 
the rationalization of our socks product category offerings and 
$5 million related to exiting a licensing arrangement for a kids’ 
underwear program. In addition, gross profit was negatively 
impacted by higher incentives of $15 million primarily due to a 
change in the classification of certain sales incentives in 2007 
which were classified as media, advertising and promotion 
expenses in 2006. These higher expenses were partially offset 
by lower allocations of overhead costs of $15 million, lower duty 
costs of $14 million primarily due to the receipt of $7 million in 
duty refunds relating to duties paid several years ago, $10 million 
of higher sales volume and $10 million in savings from our cost 
reduction initiatives and prior restructuring actions. 

The lower Innerwear segment operating profit in 2007 com-
pared to 2006 is primarily attributable to lower gross profit and a 
higher allocation of selling, general and administrative expenses 
of $22 million. These higher expenses were partially offset by 
lower MAP expenses of $11 million, primarily due to a change in 
the classification of certain sales incentives in 2007 which were 
classified as MAP expenses in 2006. Our consolidated selling, 
general and administrative expenses before segment allocations 
were lower in 2007 compared to 2006 primarily due to lower 
spin off and related charges, savings from prior restructuring 
actions, lower distribution expenses, amortization of gain on cur-
tailment of postretirement benefits, lower MAP expenses and 
lower pension expense offset by higher stand alone expenses, 
lower allocations of overhead costs, higher accelerated deprecia-
tion and higher technology consulting expenses.

Outerwear 

(dollars in thousands) 

Years Ended

December 29, 
2007 

December 30, 
2006 

Higher  
(Lower) 

Net sales  . . . . . . . . . . . . . . . . . . .  $ 1,221,845 
71,364 
Segment operating profit . . . . . . . 

$ 1,154,107 
57,310 

$ 67,738 
14,054 

Percent
Change

5.9%
24.5 

Net sales in the Outerwear segment were higher by $68 mil-

lion in 2007 compared to 2006 primarily as a result of higher 
Champion brand activewear and Hanes brand retail casualwear 
net sales. Overall activewear and retail casualwear net sales 
were higher by $60 million and $50 million, respectively, in 2007 
compared to 2006. The higher net sales were partially offset by 
lower net sales in our casualwear business as a result of lower 
sales of promotional t-shirts sold primarily through our embel-
lishment channel of $42 million, most of which occurred in the 
first half of 2007. Champion, our second largest brand, benefited 
from higher penetration in the sporting goods channel, and, 
together with C9 by Champion, in the mid-tier department store 
channel. In 2007, we expanded the depth and breadth of distribu-
tion in sporting goods with our Champion Double Dry perfor-
mance products. Champion sales have increased by double-
digits in each of the three years ended December 2007. 

As a percent of segment net sales, gross profit percent-
age in the Outerwear segment was 21.6% in 2007 compared 
to 19.4% in 2006. The improvement in gross profit is primarily 
attributable to improved plant performance of $18 million, sav-
ings from our cost reduction initiatives and prior restructuring 
actions of $16 million, higher sales volume of $13 million, lower 
allocations of overhead costs of $9 million and favorable product 
sales pricing of $8 million offset primarily by higher cotton costs 
of $11 million, higher excess and obsolete inventory costs of 
$8 million, higher duty costs of $4 million and higher sales incen-
tives of $4 million. 

The higher Outerwear segment operating profit in 2007 
compared to 2006 is primarily attributable to a higher gross profit 
and lower MAP expenses of $3 million which was offset by a 
higher allocation of selling, general and administrative expenses 
of $28 million. Our consolidated selling, general and administra-
tive expenses before segment allocations were lower in 2007 
compared to 2006 primarily due to lower spin off and related 
charges, savings from prior restructuring actions, lower distribu-
tion expenses, amortization of gain on curtailment of postretire-
ment benefits, lower MAP expenses and lower pension expense 
offset by higher stand alone expenses, lower allocations of 
overhead costs, higher accelerated depreciation and higher tech-
nology consulting expenses. 

39

 
 
 
 
H AN E SBRANDS INC. 

International 

(dollars in thousands) 

Years Ended

December 29, 
2007 

December 30, 
2006 

Higher  
(Lower) 

Net sales  . . . . . . . . . . . . . . . . . . . 
Segment operating profit . . . . . . . 

$ 421,898 
53,147 

$ 400,167 
37,799 

$ 21,731 
15,348 

Percent
Change

5.4%
40.6

Overall net sales in the International segment were higher 

by $22 million in 2007 compared to 2006. During 2007 we 
experienced higher net sales, in each case including the impact 
of foreign currency, in Europe of $17 million, higher net sales 
of $6 million in our emerging markets in Asia and $3 million of 
higher sales in Latin America, which were partially offset by 
lower sales in Canada of $5 million. The growth in our European 
casualwear business was primarily driven by the strength of 
the Stedman and Hanes brands that are sold in the embel-
lishment channel. The higher sales in Asia were the result of 
significant retail distribution gains in China and India. Changes 
in foreign currency exchange rates had a favorable impact on 
net sales of $15 million in 2007 compared to 2006 primarily 
due to the strengthening of the Canadian dollar, Brazilian real 
and the Euro.

As a percent of segment net sales, gross profit percentage 
was 41.3% in 2007 compared to 40.7% in 2006 primarily due to 
$4 million of lower sales incentives, $2 million of favorable prod-
uct sales mix and $2 million of favorable product sales pricing.
The higher International segment operating profit in 2007 
compared to 2006 is primarily attributable to the higher gross 
profit from higher sales volume, $3 million in lower MAP ex-
penses and $1 million in lower distribution expenses. Changes 
in foreign currency exchange rates had a favorable impact on 
segment operating profit of $3 million in 2007 compared to 2006 
primarily due to the strengthening of the Canadian dollar, Brazil-
ian real and the Euro.

Hosiery 

(dollars in thousands) 

Years Ended

December 29, 
2007 

December 30, 
2006 

Higher  
(Lower) 

Net sales  . . . . . . . . . . . . . . . . . . . 
Segment operating profit . . . . . . . 

$ 266,198 
76,917 

$ 278,253 
49,281 

$ (12,055) 
27,636 

Percent
Change

(4.3)%
56.1

Net sales in the Hosiery segment were lower by $12 million 

in 2007 compared to 2006 primarily due to lower sales of the 
L’eggs brand to mass retailers and food and drug stores. We 
expect the trend of declining hosiery sales to continue consis-
tent with the overall decline in the industry and with shifts in 
consumer preferences.

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

As a percent of segment net sales, gross profit percentage 
was 47.2% in 2007 compared to 41.3% in 2006 primarily due to 
improved plant performance of $10 million, lower sales incen-
tives of $3 million and $5 million in savings from our cost reduc-
tion initiatives and prior restructuring actions which was partially 
offset by $10 million of lower sales volume.

Hosiery segment operating profit was higher in 2007 com-
pared to 2006 primarily due to a higher gross profit, $6 million in 
lower MAP expenses and $12 million in lower allocated selling, 
general and administrative expenses.

Our consolidated selling, general and administrative expens-
es before segment allocations were lower in 2007 compared to 
2006 primarily due to lower spin off and related charges, savings 
from prior restructuring actions, lower distribution expenses, 
amortization of gain on curtailment of postretirement benefits, 
lower MAP expenses and lower pension expense offset by 
higher stand alone expenses, lower allocations of overhead 
costs, higher accelerated depreciation and higher technology 
consulting expenses. 

Other 

Years Ended

(dollars in thousands) 

December 29, 
2007 

December 30, 
2006 

Higher  
(Lower) 

Percent
Change

Net sales  . . . . . . . . . . . . . . . . . . . 
Segment operating profit . . . . . . . 

$ 56,920 
(1,361) 

$ 44,670 
(931) 

$ 12,250 
(430) 

27.4%
(46.2)

The higher net sales from our Other segment primarily 
resulted from an immaterial change in the way we recognized 
sales to third party suppliers in 2006. The full year change was 
reflected in 2006 with a $5 million impact on net sales and 
minimal impact on segment operating profit. Net sales in this 
segment are generated for the purpose of maintaining asset 
utilization at certain manufacturing facilities. 

General Corporate Expenses 

General corporate expenses were lower in 2007 compared 

to 2006 primarily due to lower spin off and related charges of 
$45 million, amortization of gain on postretirement benefits of 
$7 million and a $3 million reduction in pension expense related 
to the final separation of our pension plan assets and liabilities 
from those of Sara Lee. These lower expenses were partially 
offset by higher stand alone expenses associated with being 
an independent company of $7 million and $4 million of higher 
expenses in numerous other areas. 

40 

 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

consolidated Results of Operations —  
six months ended december 30, 2006 compared 
with six months ended december 31, 2005 

(dollars in thousands) 

December 30, 
2006 

December 31, 
2005 

Higher  
(Lower) 

Percent
Change

Six Months Ended

savings were offset partially by higher cotton costs, unusual 
charges primarily to exit certain contracts and low margin 
product lines, and accelerated depreciation as a result of our 
announced plans to close four textile and sewing plants in the 
United States, Puerto Rico and Mexico. 

(unaudited)

Gross Profit 

Net sales  . . . . . . . . . . . . . . . . . . .  $ 2,250,473 
1,530,119 
Cost of sales. . . . . . . . . . . . . . . . . 

$ 2,319,839  $   (69,366) 
(26,741) 

1,556,860 

(3.0)%
(1.7)

  Gross profit . . . . . . . . . . . . . . . 
Selling, general and  

720,354 

762,979 

(42,625) 

(5.6)

administrative expenses. . . . . 

547,469 

505,866 

41,603 

8.2 

Gain on curtailment of  

postretirement benefits  . . . . . 
Restructuring . . . . . . . . . . . . . . . . 

  Operating profit. . . . . . . . . . . . 
Other expenses  . . . . . . . . . . . . . . 
Interest expense, net . . . . . . . . . . 

Income before income tax  
  expense . . . . . . . . . . . . . . . . 
Income tax expense . . . . . . . . . . . 

(28,467) 
11,278 

190,074 
7,401 
70,753 

— 
(339) 

257,452 
— 
8,412 

28,467 
11,617 

(67,378) 
7,401 
62,341 

NM 
NM 

(26.2)
NM 
741.1 

111,920 
37,781 

249,040 
60,424 

(137,120) 
(22,643) 

(55.1)
(37.5)

  Net income . . . . . . . . . . . . . . .  $      74,139 

$    188,616  $ (114,477) 

(60.7)%

Net Sales 

(dollars in thousands) 

Six Months Ended

December 30, 
2006 

December 31, 
2005 

Higher  
(Lower) 

Percent
Change

(unaudited)

(dollars in thousands) 

December 30, 
2006 

December 31, 
2005 

Higher  
(Lower) 

Percent
Change

Six Months Ended

(unaudited)

Gross profit. . . . . . . . . . . . . . . . . . 

$ 720,354 

$ 762,979 

$ (42,625) 

(5.6)% 

As a percent of net sales, gross profit percentage decreased 

to 32.0% for the six months ended December 30, 2006 from 
32.9% for the six months ended December 31, 2005. The 
decrease in gross profit percentage was due to $21 million in 
accelerated depreciation as a result of our announced plans 
to close four textile and sewing plants, higher cotton costs 
of $18 million, $15 million of unusual charges primarily to exit 
certain contracts and low margin product lines and an $11 million 
impact from lower manufacturing volume. The higher costs were 
partially offset by $38 million of net favorable spending from 
our prior year restructuring actions, manufacturing cost savings 
initiatives and a favorable impact of shifting certain production to 
lower cost locations. In addition, the impact on gross profit from 
lower net sales was $16 million.

Net sales  . . . . . . . . . . . . . . . . . . .  $ 2,250,473 

$ 2,319,839 

$ (69,366) 

(3.0)% 

Selling, General and Administrative Expenses 

Net sales decreased $52 million, $12 million and  
$17 million in our Innerwear, Hosiery and Other segments, 
respectively. These declines were offset by increases in net 
sales of $13 million and $2 million in our Outerwear and Inter-
national segments, respectively. Overall net sales decreased 
due to a $28 million impact from our intentional discontinu-
ation of low-margin product lines in the Outerwear segment 
and a $12 million decrease in sheer hosiery sales. Additionally, 
the acquisition of National Textiles, L.L.C. in September 2005 
caused a $16 million decrease in our Other segment as sales 
to this business were included in net sales in periods prior to 
the acquisition. Finally, we experienced slower sell-through of 
innerwear products in the mass merchandise and department 
store retail channels during the latter half of the six months 
ended December 30, 2006.

Cost of Sales 

(dollars in thousands) 

Six Months Ended

December 30, 
2006 

December 31, 
2005 

Higher  
(Lower) 

Percent
Change

(unaudited)

Cost of sales. . . . . . . . . . . . . . . . .  $ 1,530,119 

$ 1,556,860 

$ (26,741) 

(1.7)% 

Cost of sales were lower year over year as a result of a 
decrease in net sales, favorable spending from the benefits of 
manufacturing cost savings initiatives and a favorable impact 
from shifting certain production to lower cost locations. These 

(dollars in thousands) 

Selling, general and  

Six Months Ended

December 30, 
2006 

December 31, 
2005 

Higher  
(Lower) 

Percent
Change

(unaudited)

administrative expenses. . . . . 

$ 547,469 

$ 505,866 

$ 41,603 

8.2%

Selling, general and administrative expenses increased 
partially due to higher non-recurring spin off and related costs 
of $17 million and incremental costs associated with being an 
independent company of $10 million, excluding the corporate 
allocations associated with Sara Lee ownership in the prior year 
of $21 million. Media, advertising and promotion costs increased 
$12 million primarily due to unusual charges to exit certain 
license agreements and additional investments in our brands. 
Other unusual charges increasing selling, general and adminis-
trative expenses by $12 million primarily included certain freight 
revenue being moved to net sales during the six months ended 
December 30, 2006 and a reduction of estimated allocations 
to inventory costs. In addition, we experienced slightly higher 
spending of approximately $10 million in numerous areas such 
as technology consulting, distribution, severance and market 
research, which were partially offset by headcount savings from 
prior year restructuring actions and a reduction in pension and 
postretirement expenses.

41

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Gain on Curtailment of Postretirement Benefits 

Operating Profit 

(dollars in thousands) 

December 30, 
2006 

December 31, 
2005 

Higher  
(Lower) 

Percent
Change

(dollars in thousands) 

Six Months Ended

(unaudited)

Gain on curtailment of 

postretirement benefits  . . . . . 

$ (28,467) 

$ — 

$ 28,467 

NM

In December 2006, we notified retirees and employees that 
we would phase out premium subsidies for early retiree medical 
coverage and move to an access-only plan for early retirees by 
the end of 2007. We also decided to eliminate the medical plan 
for retirees ages 65 and older as a result of coverage available 
under the expansion of Medicare with Part D drug coverage and 
eliminate future postretirement life benefits. The gain on curtail-
ment represents the unrecognized amounts associated with 
prior plan amendments that were being amortized into income 
over the remaining service period of the participants prior to 
the December 2006 amendments. We recorded postretirement 
benefit income related to this plan in 2007, primarily representing 
the amortization of negative prior service costs, which was par-
tially offset by service costs, interest costs on the accumulated 
benefit obligation and actuarial gains and losses accumulated in 
the plan. We recorded a final gain on curtailment of plan benefits 
in December 2007.

Restructuring 

Six Months Ended

(dollars in thousands) 

December 30, 
2006 

December 31, 
2005 

Higher  
(Lower) 

Percent
Change

(unaudited)

Six Months Ended

December 30, 
2006 

December 31, 
2005 

Higher  
(Lower) 

Percent
Change

(unaudited)

Operating profit  . . . . . . . . . . . . . . 

$ 190,074 

$ 257,452 

$ (67,378) 

(26.2)%

Operating profit for the six months ended December 30, 
2006 decreased as compared to the six months ended Decem-
ber 31, 2005 primarily as a result of facility closures announced 
in the six months ended December 30, 2006 and restructuring 
related costs of $32 million, higher non-recurring spin off and 
related charges of $17 million, higher costs associated with 
being an independent company of $10 million, unusual charges 
of $35 million primarily to exit certain contracts and low margin 
product lines, charges to exit certain license agreements and 
additional investments in our brands. In addition, we experienced 
higher cotton and production related costs of $29 million, lower 
gross margin from lower net sales of $16 million and slightly 
higher selling, general and administrative spending of approxi-
mately $10 million in numerous areas such as technology consult-
ing, distribution, severance and market research. These higher 
costs were offset partially by favorable spending from our prior 
year restructuring actions, manufacturing cost savings initiatives, 
a favorable impact of shifting certain production to lower cost 
locations and lower corporate allocations from Sara Lee total-
ing $59 million and the gain on curtailment of postretirement 
benefits of $28 million. 

Other Expenses 

Six Months Ended

Restructuring . . . . . . . . . . . . . . . . 

$ 11,278 

$ (339) 

$ 11,617 

NM

(dollars in thousands) 

December 30, 
2006 

December 31, 
2005 

Higher  
(Lower) 

Percent
Change

During the six months ended December 30, 2006, we 
approved actions to close four textile and sewing plants in the 
United States, Puerto Rico and Mexico and consolidate three 
distribution centers in the United States. These actions resulted 
in a charge of $11 million, representing costs associated with the 
planned termination of 2,989 employees for employee termina-
tion and other benefits in accordance with benefit plans previ-
ously communicated to the affected employee group. In connec-
tion with these restructuring actions, a charge of $21 million for 
accelerated depreciation of buildings and equipment is reflected 
in the “Cost of sales” line of the Consolidated Statement of 
Income. These actions were expected to be completed in early 
2007. These actions, which are a continuation of our long-term 
global supply chain globalization strategy, are expected to result 
in benefits of moving production to lower-cost manufacturing 
facilities, improved alignment of sewing operations with the flow 
of textiles, leveraging our large scale in high-volume products 
and consolidating production capacity.

(unaudited)

Other expenses  . . . . . . . . . . . . . . 

$ 7,401 

$ — 

$ 7,401 

NM

In connection with the offering of the Floating Rate Senior 
Notes we recognized a $6 million loss on early extinguishment 
of debt for unamortized debt issuance costs on the Bridge Loan 
Facility entered into in connection with the spin off from Sara 
Lee. We recognized approximately $1 million loss on early extin-
guishment of debt related to unamortized debt issuance costs 
on the Senior Secured Credit Facility for the prepayment  
of $100 million of principal in December 2006. 

Interest Expense, net

Six Months Ended

(dollars in thousands) 

December 30, 
2006 

December 31, 
2005 

Higher  
(Lower) 

Percent
Change

(unaudited)

Interest expense, net . . . . . . . . . . 

$ 70,753 

$ 8,412 

$ 62,341 

741.1%

In connection with the spin off, we incurred $2.6 billion of 
debt pursuant to the Senior Secured Credit Facility, the Second 
Lien Credit Facility and the Bridge Loan Facility, $2.4 billion of 
the proceeds of which was paid to Sara Lee. As a result, our net 
interest expense in the six months ended December 30, 2006 
was substantially higher than in the comparable period.

42 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Under the Credit Facilities, we are required to hedge a por-
tion of our floating rate debt to reduce interest rate risk caused 
by floating rate debt issuance. During the six months ended 
December 30, 2006, we entered into various hedging arrange-
ments whereby we capped the interest rate on $1 billion of our 
floating rate debt at 5.75%. We also entered into interest rate 
swaps tied to the 3-month LIBOR whereby we fixed the interest 
rate on an aggregate of $500 million of our floating rate debt at 
a blended rate of approximately 5.16%. Approximately 60% of 
our total debt outstanding at December 30, 2006 was at a fixed 
or capped rate. There was no hedge ineffectiveness during the 
six months ended December 30, 2006 period related to these 
instruments. 

In December 2006, we completed the offering of $500 
million aggregate principal amount of the Floating Rate Senior 
Notes. The Floating Rate Senior Notes bear interest at a per 
annum rate, reset semiannually, equal to the six month LIBOR 
plus a margin of 3.375%. The proceeds from the offering were 
used to repay all outstanding borrowings under the Bridge Loan 
Facility.

Income Tax Expense

Six Months Ended

(dollars in thousands) 

December 30, 
2006 

December 31, 
2005 

Higher  
(Lower) 

Percent
Change

Income tax expense . . . . . . . . . . . 

$ 37,781 

$ 60,424 

$ (22,643) 

(37.5)% 

(unaudited)

Our effective income tax rate increased from 24.3% for 
the six months ended December 31, 2005 to 33.8% for the six 
months ended December 30, 2006. The increase in our effective 
tax rate as an independent company is attributable primarily to 
the expiration of tax incentives for manufacturing in Puerto Rico 
of $9 million, which were repealed effective for the periods after 
July 1, 2006, higher taxes on remittances of foreign earnings 
for the period of $9 million and $5 million tax effect of lower 
unremitted earnings from foreign subsidiaries in the six months 
ended December 30, 2006 taxed at rates less than the U.S. 
statutory rate. The tax expense for both periods was impacted 
by a number of significant items that are set out in the reconcilia-
tion of our effective tax rate to the U.S. statutory rate in Note 18 
titled “Income Taxes” to our Consolidated Financial Statements.

Net Income 

(dollars in thousands) 

Six Months Ended

December 30, 
2006 

December 31, 
2005 

Higher  
(Lower) 

Percent
Change

(unaudited)

Net income. . . . . . . . . . . . . . . . . . 

$ 74,139 

$ 188,616  $ (114,477) 

(60.7)% 

Net income for the six months ended December 30, 2006 
was lower than for the six months ended December 31, 2005 
primarily as a result of reduced operating profit, increased inter-
est expense, higher income taxes as an independent company 
and losses on early extinguishment of debt. 

Operating Results by Business segment —  
six months ended december 30, 2006 compared 
with six months ended december 31, 2005 

Six Months Ended

(dollars in thousands) 

December 30, 
2006 

December 31, 
2005 

Higher  
(Lower) 

Percent
Change

(unaudited)

Net sales:
Innerwear . . . . . . . . . . . . . . . . . . .  $ 1,295,868 
616,298 
Outerwear  . . . . . . . . . . . . . . . . . . 
197,729 
International. . . . . . . . . . . . . . . . . 
144,066 
Hosiery . . . . . . . . . . . . . . . . . . . . . 
19,381 
Other  . . . . . . . . . . . . . . . . . . . . . . 

$ 1,347,582  $   (51,714) 
12,713 
1,749 
(11,831) 
(16,715) 

603,585 
195,980 
155,897 
36,096 

(3.8)%
2.1 
0.9 
(7.6)
(46.3)

Total net segment sales . . . . . 
Intersegment  . . . . . . . . . . . . . . . . 

2,273,342 
(22,869) 

2,339,140 
(19,301) 

(65,798) 
3,568 

(2.8)
18.5 

Total net sales. . . . . . . . . . . . .  $ 2,250,473 

$ 2,319,839  $   (69,366) 

(3.0)%

Segment operating profit:
Innerwear . . . . . . . . . . . . . . . . . . .  $    172,008 
21,316 
Outerwear  . . . . . . . . . . . . . . . . . . 
15,236 
International. . . . . . . . . . . . . . . . . 
36,205 
Hosiery . . . . . . . . . . . . . . . . . . . . . 
(288) 
Other  . . . . . . . . . . . . . . . . . . . . . . 

Total segment operating  

$    192,449  $   (20,441) 
(27,932) 
(1,338) 
9,674 
(1,490) 

49,248 
16,574 
26,531 
1,202 

(10.6)%
(56.7)
(8.1)
36.5 
NM 

profit. . . . . . . . . . . . . . . . . . 

244,477 

286,004 

(41,527) 

(14.5)

Items not included in  

segment operating profit:
General corporate expenses  . . . . 
Amortization of trademarks  

(46,927) 

(24,846) 

22,081 

88.9 

and other intangibles . . . . . . . 

(3,466) 

(4,045) 

(579) 

(14.3)

Gain on curtailment of  

postretirement benefits  . . . . . 
Restructuring . . . . . . . . . . . . . . . . 
Accelerated depreciation  

28,467 
(11,278) 

— 
339 

28,467 
11,617 

included in cost of sales . . . . . 

(21,199) 

— 

21,199 

Total operating profit. . . . . . . . 
Other expenses  . . . . . . . . . . . . . . 
Interest expense, net . . . . . . . . . . 

190,074 
(7,401) 
(70,753) 

257,452 
— 
(8,412) 

(67,378) 
7,401 
62,341 

NM 
NM 

NM 

(26.2)
NM 
NM 

Income before income tax  

expense . . . . . . . . . . . . . . .  $    111,920 

$    249,040  $ (137,120) 

(55.1)%

Innerwear 

(dollars in thousands) 

Six Months Ended

December 30, 
2006 

December 31, 
2005 

Higher  
(Lower) 

Percent
Change

(unaudited)

Net sales  . . . . . . . . . . . . . . . . . . .  $ 1,295,868 
172,008 
Segment operating profit . . . . . . . 

$ 1,347,582 
192,449 

$ (51,714) 
(20,441) 

(3.8)%
(10.6) 

Net sales in our Innerwear segment decreased primarily due 
to lower men’s underwear and kids’ underwear sales of $36 mil-
lion and lower thermal sales of $14 million, as well as additional 
investments in our brands as compared to the six months ended 
December 31, 2005. We experienced lower sell-through of 
products in the mass merchandise and department store retail 
channels primarily in the latter half of the six months ended 
December 30, 2006. 

43

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

As a percent of segment net sales, gross profit percentage 

International

Outerwear 

(dollars in thousands) 

Six Months Ended

December 30, 
2006 

December 31, 
2005 

Higher  
(Lower) 

Percent
Change

(dollars in thousands) 

Hosiery 

in the Innerwear segment increased from 36.5% for the six 
months ended December 31, 2005 to 37.0% for the six months 
ended December 30, 2006, reflecting a positive impact of favor-
able spending of $21 million from our prior year restructuring 
actions, cost savings initiatives and savings associated with mov-
ing to lower cost locations. These changes were partially offset 
by an unfavorable impact of lower volumes of $18 million, higher 
cotton costs of $7 million and unusual costs of $8 million primar-
ily associated with exiting certain low margin product lines. 

The decrease in segment operating profit is primarily attribut-

able to the gross profit impact of the items noted above and 
higher allocated selling, general and administrative expenses of 
$8 million. Media, advertising and promotion costs were slightly 
higher due to changes in license agreements, net of lower media 
spend on innerwear categories. Our total selling, general and 
administrative expenses before segment allocations increased 
as a result of unusual charges, higher stand alone costs as an 
independent company and higher spending in numerous areas 
such as technology consulting, distribution, severance and mar-
ket research, which were partially offset by headcount savings 
from prior year restructuring actions and a reduction in pension 
and postretirement expenses.

Net sales  . . . . . . . . . . . . . . . . . . . 
Segment operating profit . . . . . . . 

$ 616,298 
21,316 

(unaudited)

$ 603,585 
49,248 

$ 12,713 
(27,932) 

2.1%

(56.7)

Net sales in our Outerwear segment increased primarily due 
to $33 million of increased sales of activewear and $33 million of 
increased sales of boys’ fleece as compared to the six months 
ended December 31, 2005. These changes were partially offset 
by the $28 million impact of our intentional exit of certain lower 
margin fleece product lines, lower women’s and girls’ fleece 
sales of $16 million and $9 million of lower sportshirt, jersey and 
other fleece sales.

As a percent of segment net sales, gross profit percentage 

declined from 20.7% for the six months ended December 31, 
2005 to 19.8% for the six months ended December 30, 2006 
primarily as a result of higher cotton costs of $11 million, $5 mil-
lion associated with exiting certain low margin product lines and 
higher duty, freight and contractor costs of $6 million, partially 
offset by $19 million in cost savings initiatives and a favorable 
impact with shifting production to lower cost locations.

The decrease in segment operating profit is primarily attribut-
able to the gross profit impact of the items noted above, higher 
media advertising and promotion expenses directly attributable 
to our casualwear products of $15 million and higher allocated 
selling, general and administrative expenses of $10 million. Our 
total selling, general and administrative expenses before seg-
ment allocations increased as a result of unusual charges, higher 
stand alone costs as an independent company and higher spend-
ing in numerous areas such as technology consulting, distribu-
tion, severance and market research, which were partially offset 
by headcount savings from prior year restructuring actions and a 
reduction in pension and postretirement expenses.

44 

Six Months Ended

(dollars in thousands) 

December 30, 
2006 

December 31, 
2005 

Higher  
(Lower) 

Percent
Change

Net sales  . . . . . . . . . . . . . . . . . . . 
Segment operating profit . . . . . . . 

$ 197,729 
15,236 

(unaudited)

$ 195,980 
16,574 

$ 1,749 
(1,338) 

0.9%
(8.1)

Net sales in our International segment increased slightly 
due to higher sales of t-shirts in Europe and higher sales in our 
emerging markets in China, India and Brazil, partially offset by 
softer sales in Mexico and lower sales in Japan due to a shift in 
the launch of fall seasonal products. Changes in foreign currency 
exchange rates increased net sales by $3 million.

As a percent of segment net sales, gross profit percent-
age increased from 39.7% to 40.2% for the six months ended 
December 30, 2006. The increase resulted primarily from a 
$3 million decrease in overall spending and $1 million from posi-
tive changes in foreign currency exchange rates. These changes 
were offset by a $4 million impact from unfavorable manufactur-
ing efficiencies compared to the prior period. 

The decrease in segment operating profit is attributable to the 

gross profit impact of the items noted above offset by higher al-
located selling, general and administrative expenses of $3 million.

Six Months Ended

December 30, 
2006 

December 31, 
2005 

Higher  
(Lower) 

Percent
Change

(unaudited)

Net sales  . . . . . . . . . . . . . . . . . . . 
Segment operating profit . . . . . . . 

$ 144,066 
36,205 

$ 155,897 
26,531 

$ (11,831) 
9,674 

(7.6)%
36.5 

Net sales in our Hosiery segment decreased primarily due 
to the continued decline in U.S. sheer hosiery consumption. As 
compared to the six months ended December 31, 2005, overall 
sales for the Hosiery segment declined 8% due to a continued 
reduction in sales of L’eggs to mass retailers and food and drug 
stores and declining sales of Hanes to department stores. Over-
all, the hosiery market declined 4.5% for the six months ended 
December 30, 2006.

Gross profit declined slightly primarily due to the decline in net 

sales offset by favorable spending of $3 million from cost savings 
initiatives and a reduction in pension and postretirement expenses. 
Segment operating profit increased due primarily to $10 million 

of lower allocated selling, general and administrative expenses.

Other

Six Months Ended

(dollars in thousands) 

December 30, 
2006 

December 31, 
2005 

Higher  
(Lower) 

Percent
Change

Net sales  . . . . . . . . . . . . . . . . . . . 
Segment operating profit . . . . . . . 

$ 19,381 
     (288) 

$ 36,096 
   1,202 

$ (16,715) 
(1,490) 

(46.3)%
NM 

(unaudited)

Net sales in the Other segment decreased primarily due to 

the acquisition of National Textiles, L.L.C. in September 2005 
which caused a $16 million decline as sales to this business 
were previously included in net sales prior to the acquisition.

As a percent of segment net sales, gross profit percentage 

increased from 4.8% for the six months ended December 31, 
2005 to 9.9% for the six months ended December 30, 2006 
primarily as a result of favorable manufacturing variances. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

The decrease in segment operating profit is primarily attribut-

Selling, General and Administrative Expenses

able to higher allocated selling, general and administrative ex-
penses in the current period of $2 million offset by the favorable 
manufacturing variances noted above. As sales of this segment 
are generated for the purpose of maintaining asset utilization at 
certain manufacturing facilities, gross profit and operating profit 
are lower than those of our other segments.

General Corporate Expenses

General corporate expenses increased primarily due to 
higher nonrecurring spin off and related costs of $17 million 
and higher stand alone costs of $10 million of operating as an 
independent company. 

consolidated Results of Operations — Year ended 
July 1, 2006 compared with Year ended July 2, 2005

(dollars in thousands) 

Years Ended

July 1, 
2006 

July 2, 
2005 

Higher  
(Lower) 

Net sales  . . . . . . . . . . . . . . . . . . .  $ 4,472,832 
2,987,500 
Cost of sales. . . . . . . . . . . . . . . . . 

$ 4,683,683  $ (210,851) 
(236,071) 

3,223,571 

  Gross profit . . . . . . . . . . . . . . . 
Selling, general and  

1,485,332 

1,460,112 

25,220 

1.7

administrative expenses. . . . . 
Restructuring . . . . . . . . . . . . . . . . 

1,051,833 
(101) 

1,053,654 
46,978 

  Operating profit. . . . . . . . . . . . 
Interest expense, net . . . . . . . . . . 

433,600 
17,280 

359,480 
13,964 

(1,821)  
(47,079)  

74,120 
3,316 

(0.2) 
NM

20.6
23.7

Income before income tax  
  expense . . . . . . . . . . . . . . . . 
Income tax expense . . . . . . . . . . . 

416,320 
93,827 

345,516 
127,007 

70,804 
(33,180)  

20.5
(26.1) 

  Net income . . . . . . . . . . . . . . .  $    322,493 

$    218,509  $  103,984 

47.6%

Net Sales

(dollars in thousands) 

Years Ended

July 1, 
2006 

July 2, 
2005 

Higher  
(Lower) 

Net sales  . . . . . . . . . . . . . . . . . . .  $ 4,472,832 

$ 4,683,683  $ (210,851) 

Percent
Change

(4.5)%

Net sales declined primarily due to the $142 million impact 
from the discontinuation of low-margin product lines in the Inner-
wear, Outerwear and International segments and a $48 million 
decline in sheer hosiery sales. Other factors netting to $21 mil-
lion of this decline include lower selling prices and changes in 
product sales mix. 

Cost of Sales

(dollars in thousands) 

Years Ended

July 1, 
2006 

July 2, 
2005 

Higher  
(Lower) 

Cost of sales. . . . . . . . . . . . . . . . .  $ 2,987,500 

$ 3,223,571  $ (236,071) 

Percent
Change

(7.3)%

Cost of sales declined year over year primarily as a result of 
the decline in net sales. As a percent of net sales, gross margin 
increased from 31.2% in 2005 to 33.2% in 2006. The increase 
in gross margin percentage was primarily due to a $140 million 
impact from lower cotton costs, and lower charges for slow mov-
ing and obsolete inventories and a $13 million impact from the 
benefits of prior year restructuring actions partially offset by an 
$84 million impact of lower selling prices and changes in product 
sales mix. Although our 2006 results benefited from lower cotton 
prices, our costs vary based upon the fluctuating cost of cotton.

(dollars in thousands) 

Selling, general and  

Years Ended

July 1, 
2006 

July 2, 
2005 

Higher  
(Lower) 

Percent
Change

administrative expenses. . . . .  $ 1,051,833 

$ 1,053,654 

$ (1,821) 

(0.2)%

Selling, general and administrative expenses declined due 

to a $31 million benefit from prior year restructuring actions, an 
$11 million reduction in variable distribution costs and a $7 mil-
lion reduction in pension plan expense. These decreases were 
partially offset by a $47 million decrease in recovery of bad 
debts, higher share-based compensation expense, increased 
advertising and promotion costs and higher costs incurred re-
lated to the spin off. Measured as a percent of net sales, selling, 
general and administrative expenses increased from 22.5% in 
2005 to 23.5% in 2006. 

Percent
Change

(4.5)%
(7.3) 

Restructuring

(dollars in thousands) 

Years Ended

July 1, 
2006 

July 2, 
2005 

Higher  
(Lower) 

Restructuring . . . . . . . . . . . . . . . . 

$ (101) 

$ 46,978 

$ (47,079) 

Percent
Change

NM

The charge for restructuring in 2005 is primarily attribut-
able to costs for severance actions related to the decision to 
terminate 1,126 employees, most of whom were located in the 
United States. The income from restructuring in 2006 resulted 
from the impact of certain restructuring actions that were 
completed for amounts more favorable than originally expected 
which is partially offset by $4 million of costs associated with the 
decision to terminate 449 employees.

Operating Profit

(dollars in thousands) 

Years Ended

July 1, 
2006 

July 2, 
2005 

Higher  
(Lower) 

Operating profit  . . . . . . . . . . . . . . 

$ 433,600 

$ 359,480 

$ 74,120 

Percent
Change

20.6%

Operating profit in 2006 was higher than in 2005 as a result 

of the items discussed above.

Interest Expense, net

(dollars in thousands) 

Years Ended

July 1, 
2006 

July 2, 
2005 

Higher  
(Lower) 

Percent
Change

Interest expense, net . . . . . . . . . . 

$ 17,280 

$ 13,964 

$ 3,316 

23.7%

Interest expense decreased year over year as a result of lower 

average balances on borrowings from Sara Lee. Interest income 
decreased significantly as a result of lower average cash balances. 

Income Tax Expense

(dollars in thousands) 

Years Ended

July 1, 
2006 

July 2, 
2005 

Higher  
(Lower) 

Percent
Change

Income tax expense . . . . . . . . . . . 

$ 93,827 

$ 127,007 

$ (33,180) 

(26.1)%

Our effective income tax rate decreased from 36.8% in 2005 
to 22.5% in 2006. The decrease in our effective tax rate is attribut-
able primarily to an $81.6 million charge in 2005 related to the 
repatriation of the earnings of foreign subsidiaries to the United 
States. Of this total, $50.0 million was recognized in connection 
with the remittance of current year earnings to the United States,

45

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Innerwear

(dollars in thousands) 

Years Ended

July 1, 
2006 

July 2, 
2005 

Higher  
(Lower) 

Net sales  . . . . . . . . . . . . . . . . . . .  $ 2,627,101 
344,643 
Segment operating profit . . . . . . . 

$ 2,703,637 
300,796 

$ (76,536) 
43,847 

Percent
Change

(2.8)%
14.6 

Net sales in the Innerwear segment decreased primarily due 

to a $65 million impact of our discontinuation of certain sleep-
wear, thermal and private label product lines and the closure of 
certain retail stores. Net sales were also negatively impacted 
by $15 million of lower sock sales due to both lower shipment 
volumes and lower pricing.

Gross profit percentage in the Innerwear segment increased 

from 35.1% in 2005 to 37.2% in 2006, reflecting a $78 million 
impact of lower charges for slow moving and obsolete inven-
tories, lower cotton costs and benefits from prior restructuring 
actions, partially offset by lower gross margins for socks due to 
pricing pressure and mix.

The increase in Innerwear segment operating profit is 
primarily attributable to the increase in gross margin and a 
$37 million impact of lower allocated selling expenses and other 
selling, general and administrative expenses due to headcount 
reductions. This is partially offset by $21 million related to higher 
allocated media advertising and promotion costs. 

Outerwear

Years Ended

July 1, 
2006 

July 2, 
2005 

Higher  
(Lower) 

Percent
Change

(4.8)%
8.6 

Net sales  . . . . . . . . . . . . . . . . . . .  $ 1,140,703 
74,170 
Segment operating profit . . . . . . . 

$ 1,198,286 
68,301 

$ (57,583) 
5,869 

Net sales in the Outerwear segment decreased primarily 
due to the $64 million impact of our exit of certain lower-margin 
fleece product lines and a $33 million impact of lower sales of 
casualwear products both in the retail channel and in the embel-
lishment channel, resulting from lower prices and an unfavorable 
sales mix, partially offset by a $44 million impact from higher 
sales of activewear products.

Gross profit percentage in the Outerwear segment increased 

from 18.9% in 2005 to 20.0% in 2006, reflecting a $72 million  
impact of lower charges for slow moving and obsolete invento-
ries, lower cotton costs, benefits from prior restructuring actions 
and the exit of certain lower-margin fleece product lines, partially 
offset by pricing pressures and an unfavorable sales mix of t-shirts 
sold in the embellishment channel.

The increase in Outerwear segment operating profit is 
primarily attributable to a higher gross profit percentage and a 
$7 million impact of lower allocated selling, general and adminis-
trative expenses due to the benefits of prior restructuring actions.

Total net sales. . . . . . . . . . . . .  $ 4,472,832 

$ 4,683,683  $ (210,851) 

(4.5)%

(dollars in thousands) 

and $31.6 million related to earnings repatriated under the provi-
sions of the American Jobs Creation Act of 2004. The tax ex-
pense for both periods was impacted by a number of significant 
items which are set out in the reconciliation of our effective tax 
rate to the U.S. statutory rate in Note 18 titled “Income Taxes” 
to our Consolidated Financial Statements.

Net Income

(dollars in thousands) 

Years Ended

July 1, 
2006 

July 2, 
2005 

Higher  
(Lower) 

Percent
Change

Net income. . . . . . . . . . . . . . . . . . 

$ 322,493 

$ 218,509  $ 103,984 

47.6%

Net income in 2006 was higher than in 2005 as a result of 

the items discussed above. 

Operating Results by Business segment — Year ended  
July 1, 2006 compared with Year ended July 2, 2005

(dollars in thousands) 

Years Ended

July 1, 
2006 

July 2, 
2005 

Higher  
(Lower) 

Percent
Change

Net sales:
Innerwear . . . . . . . . . . . . . . . . . . .  $ 2,627,101 
1,140,703 
Outerwear  . . . . . . . . . . . . . . . . . . 
398,157 
International. . . . . . . . . . . . . . . . . 
290,125 
Hosiery . . . . . . . . . . . . . . . . . . . . . 
62,809 
Other  . . . . . . . . . . . . . . . . . . . . . . 

$ 2,703,637  $   (76,536) 
(57,583) 
(1,832) 
(48,343) 
(26,050) 

1,198,286 
399,989 
338,468 
88,859 

(2.8)%
(4.8)
(0.5)
(14.3)
(29.3)

Total net segment sales . . . . . 
Intersegment  . . . . . . . . . . . . . . . . 

4,518,895 
(46,063) 

4,729,239 
(45,556) 

(210,344) 
507 

(4.4)
1.1

Segment operating profit:
Innerwear . . . . . . . . . . . . . . . . . . .  $    344,643 
74,170 
Outerwear  . . . . . . . . . . . . . . . . . . 
37,003 
International. . . . . . . . . . . . . . . . . 
39,069 
Hosiery . . . . . . . . . . . . . . . . . . . . . 
127 
Other  . . . . . . . . . . . . . . . . . . . . . . 

Total segment operating  

$    300,796  $    43,847 
5,869 
4,772 
(1,707) 
301 

68,301 
32,231 
40,776 
(174) 

14.6%
8.6 
14.8 
(4.2)
NM 

profit. . . . . . . . . . . . . . . . . . 

495,012 

441,930 

53,082 

12.0 

Items not included in  
segment operating profit:
General corporate expenses  . . . . 
Amortization of trademarks  
and other identifiable  
intangibles  . . . . . . . . . . . . . . . 
Restructuring . . . . . . . . . . . . . . . . 
Accelerated depreciation  

(52,482) 

(21,823) 

30,659 

140.5

(9,031) 
101 

(9,100) 
(46,978) 

(69)  
(47,079)  

(0.8) 
NM 

included in cost of sales . . . . . 

— 

(4,549) 

(4,549)  

Total operating profit. . . . . . . . 
Interest expense, net . . . . . . . . . . 

433,600 
(17,280) 

359,480 
(13,964) 

74,120 
3,316 

NM 

20.6 
23.7

Income before income tax  

expense . . . . . . . . . . . . . . .  $    416,320 

$    345,516  $    70,804 

20.5%

46 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

International

(dollars in thousands) 

Years Ended

July 1, 
2006 

July 2, 
2005 

Higher  
(Lower) 

Net sales  . . . . . . . . . . . . . . . . . . . 
Segment operating profit . . . . . . . 

$ 398,157 
37,003 

$ 399,989 
32,231 

$ (1,832) 
4,772 

Percent
Change

(0.5)%
14.8 

Net sales in the International segment decreased primarily 

as a result of $4 million in lower sales in Latin America which 
were mainly the result of a $13 million impact from our exit of 
certain low-margin product lines. Changes in foreign currency 
exchange rates increased net sales by $10 million.

Gross profit percentage increased from 39.1% in 2005 to 
40.6% in 2006. The increase is due to lower allocated selling, 
general and administrative expenses and margin improvements 
in sales in Canada resulting from greater purchasing power for 
contracted goods.

The increase in International segment operating profit is 
primarily attributable to a $7 million impact of improvements in 
gross profit in Canada.

Hosiery

(dollars in thousands) 

Years Ended

July 1, 
2006 

July 2, 
2005 

Higher  
(Lower) 

Net sales  . . . . . . . . . . . . . . . . . . . 
Segment operating profit . . . . . . . 

$ 290,125 
39,069 

$ 338,468 
40,776 

$ (48,343) 
(1,707) 

Percent
Change

(14.3)%
(4.2)

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Gross profit and segment operating profit remained flat as 
compared to 2005. As sales in this segment are generated for 
the purpose of maintaining asset utilization at certain manufac-
turing facilities, gross profit and operating profit are lower than 
those of our other segments.

General Corporate Expenses

General corporate expenses not allocated to the segments 

increased in 2006 from 2005 as a result of higher incurred costs 
related to the spin off.

Liquidity and capital Resources

Trends and Uncertainties Affecting Liquidity

Our primary sources of liquidity are our cash generated by 

operations and availability under our Revolving Loan Facility 
and our international loan facilities. At January 3, 2009 we had 
$463 million of borrowing availability under our $500 million 
Revolving Loan Facility (after taking into account outstanding 
letters of credit), $67 million in cash and cash equivalents and 
$67 million of borrowing availability under our international loan 
facilities. We currently believe that our existing cash balances 
and cash generated by operations, together with our available 
credit capacity, will enable us to comply with the terms of our 
indebtedness and meet foreseeable liquidity requirements. 
The following has or is expected to impact liquidity:

Net sales in the Hosiery segment decreased primarily due 

n  we have principal and interest obligations under our long-

to the continued decline in sheer hosiery consumption in the 
United States. Outside unit volumes in the Hosiery segment  
decreased by 13% in 2006, with an 11% decline in L’eggs  
volume to mass retailers and food and drug stores and a 22% 
decline in Hanes volume to department stores. Overall the  
hosiery market declined 11%. 

Gross profit percentage in the Hosiery segment increased 

from 38.0% in 2005 to 40.2% in 2006. The increase resulted 
primarily from improved product sales mix and pricing.

The decrease in Hosiery segment operating profit is primarily 

attributable to lower sales volume. 

Other

(dollars in thousands) 

Years Ended

July 1, 
2006 

July 2, 
2005 

Higher  
(Lower) 

Net sales  . . . . . . . . . . . . . . . . . . . 
Segment operating profit . . . . . . . 

$ 62,809 
127 

$ 88,859 
(174) 

$ (26,050) 
301 

Percent
Change

(29.3)%
NM 

Net sales decreased primarily due to the acquisition of  
National Textiles, L.L.C. in September 2005 which caused a 
$72 million decline as sales to this business were previously 
included in net sales prior to the acquisition. Sales to National 
Textiles, L.L.C. subsequent to the acquisition of this business 
are eliminated for purposes of segment reporting. This decrease 
was partially offset by $40 million in fabric sales to third parties 
by National Textiles, L.L.C. subsequent to the acquisition. An 
additional offset was related to increased sales of $7 million due 
to the acquisition of a Hong Kong based sourcing business at the 
end of 2005.

term debt;

n  we expect to continue to invest in efforts to improve operat-

ing efficiencies and lower costs;

n  we expect to continue to add new manufacturing capacity in 

Asia, Central America and the Caribbean Basin;

n  we anticipate that we will decrease the portion of the in-

come of our foreign subsidiaries that is expected to be remit-
ted to the United States, which could significantly decrease 
our effective income tax rate; and

n  we have the authority to repurchase up to 10 million shares of 
our stock in the open market over the next few years, 2.8 mil-
lion of which we have repurchased as of January 3, 2009 at a 
cost of $75 million. In light of the current economic recession, 
we may choose not to repurchase any stock and focus more 
on the repayment of our debt in the next twelve months.

We are operating in an uncertain and volatile economic 
environment, which could have unanticipated adverse effects on 
our business. The current retail environment has been impacted 
by recent volatility in the financial markets, including declines in 
stock prices, and by uncertain economic conditions. Increases in 
food and fuel prices, changes in the credit and housing markets 
leading to the current financial and credit crisis, actual and poten-
tial job losses among many sectors of the economy, significant 
declines in the stock market resulting in large losses to consum-
er retirement and investment accounts, and uncertainty regard-
ing future federal tax and economic policies have all added to 
declines in consumer confidence and curtailed retail spending. 

47

 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

We expect the weak retail environment to continue and do not 

expect macroeconomic conditions to be conducive to growth in 
2009. Achieving financial results that compare favorably with year-
ago results will be challenging in the first half of 2009. In the first 
quarter of 2009, we expect a sales decline that is more or less con-
sistent with the fourth quarter 2008 trend and reflects expected 
lower casualwear sales in the Outerwear segment primarily in the 
first half of 2009. We also expect substantial pressure on profit-
ability due to the economic climate, significantly higher commodity 
costs, increased pension costs and increased costs associated 
with implementing our price increase that is not effective for the 
entire first quarter of 2009, including repackaging costs.

We expect to be able to manage our working capital levels 
and capital expenditure amounts to maintain sufficient levels of 
liquidity. Factors that could help us in these efforts include the 
domestic gross price increase of 4% commencing during the 
first quarter of 2009, lower commodity costs in the second half 
of the year, the ability to execute previously discussed discre-
tionary spending cuts and additional cost benefits from previous 
restructuring and related actions. Depending on conditions in 
the capital markets and other factors, we will from time to time 
consider other financing transactions, the proceeds of which 
could be used to refinance current indebtedness or for other pur-
poses. We continue to monitor the impact, if any, of the current 
conditions in the credit markets on our operations. Our access to 
financing at reasonable interest rates could become influenced 
by the economic and credit market environment. 

As of January 3, 2009, we were in compliance with all cov-
enants under our credit facilities. We ended the year with a lever-
age ratio, as calculated under the Senior Secured Credit Facility, 
the Second Lien Credit Facility and the Receivables Facility, of 
3.3 to 1. The maximum leverage ratio permitted under the Senior 
Secured Credit Facility and the Receivables Facility, which are 
the most restrictive, was 3.75 to 1 for the quarter ended January 
3, 2009 and will decline over time until it reaches 3.00 to 1 for 
quarters beginning with the fourth quarter of 2009. Particularly 
in the current adverse economic climate, we continue to moni-
tor our covenant compliance carefully. We expect to maintain 
compliance with our covenants during 2009, however economic 
conditions or the occurrence of events discussed above under 
“Risk Factors” could cause noncompliance. We have been 
exploring and will continue to explore the multiple options avail-
able, including amendments to credit facilities, to ensure that 
we remain in compliance with our covenants in this uncertain 
economic environment. Any one of these options could result 
in significantly higher interest expense in 2009 and beyond. In 
addition, these options could require modification of our interest 
rate derivative portfolio, which could require us to make a cash 
payment in the event of terminating a derivative instrument or 
impact the effectiveness of our interest rate hedging instru-
ments and require us to take non-cash charges.

Cash Requirements for Our Business

We rely on our cash flows generated from operations and 
the borrowing capacity under our Revolving Loan Facility and 
international loan facilities to meet the cash requirements of our 
business. The primary cash requirements of our business are 
payments to vendors in the normal course of business, restruc-

48 

turing costs, capital expenditures, maturities of long-term debt 
and related interest payments, contributions to our pension 
plans and repurchases of our stock. We believe we have suf-
ficient cash and available borrowings for our short-term needs. 
In light of the current economic environment and our outlook for 
2009, we expect to use excess cash flows to pay down long-
term debt rather than to repurchase our stock or make discre-
tionary contributions to our pension plans.

The implementation of our consolidation and globalization 
strategy, which is designed to improve operating efficiencies and 
lower costs, has resulted and is likely to continue to result in sig-
nificant costs in the short-term and generate savings as well as 
higher inventory levels for the next 12 to 15 months. As further 
plans are developed and approved, we expect to recognize ad-
ditional restructuring costs as we eliminate duplicative functions 
within the organization and transition a significant portion of our 
manufacturing capacity to lower-cost locations.

While capital spending could vary significantly from year to 
year, we anticipated early in 2008 that our capital spending over 
the next three years could be as high as $500 million as we 
continue to execute our supply chain consolidation and global-
ization strategy and complete the integration and consolidation 
of our technology systems. In light of the current economic 
recession, we have re-evaluated our future spending plans and 
reduced the expected amounts during 2008 through 2010 to be 
approximately $400 million. We will place emphasis in the near 
term on careful management of our capital expenditures in 2009 
and 2010. Capital spending in any given year over the next three 
years could be significantly in excess of our annual depreciation 
and amortization expense until the completion of actions related 
to our globalization strategy at which time we would expect our 
annual capital spending to be relatively comparable to our annual 
depreciation and amortization expense. 

Pension Plans 

Since the spin off, we have voluntarily contributed $98 mil-
lion to our pension plans. Additionally, during 2007 we complet-
ed the separation of our pension plan assets and liabilities from 
those of Sara Lee in accordance with governmental regulations, 
which resulted in a higher total amount of pension plan assets of 
approximately $74 million being transferred to us than originally 
was estimated prior to the spin off. Prior to spin off, the fair value 
of plan assets included in the annual valuations represented a 
best estimate based upon a percentage allocation of total assets 
of the Sara Lee trust. 

As widely reported, financial markets in the United States, 
Europe and Asia have been experiencing extreme disruption in 
recent months. As a result of this disruption in the domestic and 
international equity and bond markets, our pension plans had a 
decrease in asset values of approximately 32% during the year 
ended January 3, 2009. Our U.S. qualified pension plans are 
approximately 75% funded as of January 3, 2009 and we do not 
expect to be required to make any mandatory contributions to our 
plans in 2009. We may elect to make voluntary contributions to 
obtain an 80% funded level which will avoid certain benefit pay-
ment restrictions under the Pension Protection Act. The funded 
status reflects a significant decrease in the fair value of plan 
assets due to the stock market’s performance during 2008 which 

 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

we expect will result in increased pension expense in 2009 of $33 
million to $21 million. See Note 16 to our Consolidated Financial 
Statements for more information on the plan asset components.

Share Repurchase Program

On February 1, 2007, we announced that our Board of Direc-

tors granted authority for the repurchase of up to 10 million 
shares of our common stock. Share repurchases are made peri-
odically in open-market transactions, and are subject to market 
conditions, legal requirements and other factors. Additionally, 
management has been granted authority to establish a trading 
plan under Rule 10b5-1 of the Exchange Act in connection with 
share repurchases, which will allow us to repurchase shares 
in the open market during periods in which the stock trading 
window is otherwise closed for our company and certain of our 
officers and employees pursuant to our insider trading policy. 
During 2008, we purchased 1.2 million shares of our common 
stock at a cost of $30 million (average price of $24.71). Since 
inception of the program, we have purchased 2.8 million shares 
of our common stock at a cost of $75 million (average price of 
$26.33). The primary objective of our share repurchase program is 
to reduce the impact of dilution caused by the exercise of options 
and vesting of stock unit awards. In light of the current economic 
recession, we may choose not to repurchase any stock and focus 
more on the repayment of our debt in the next twelve months.

Off-Balance Sheet Arrangements 

Due to our current funded status of our pension plans, we 

do not expect to be required to make any mandatory contri-
butions to the plans in the next year. The future timing of the 
pension funding obligations associated with our defined benefit 
pension and postretirement plans beyond the next year is 
dependent on a number of factors including investment results 
and other factors that contribute to future pension expense and 
cannot be reasonably estimated at this time. A discussion of our 
pension and postretirement plans is included in Notes 16 and 
17 to our Consolidated Financial Statements. Our obligations 
for employee health and property and casualty losses are also 
excluded from the table. 

Sources and Uses of Our Cash

The information presented below regarding the sources and 
uses of our cash flows for the years ended January 3, 2009 and 
December 29, 2007 was derived from our consolidated financial 
statements. 

 Years Ended

(dollars in thousands) 

Operating activities . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Investing activities . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Financing activities  . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Effect of changes in foreign currency exchange rates  
on cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

January 3, 
2009 

$  177,397 
(177,248) 
(104,738) 

(2,305) 

Increase (decrease) in cash and cash equivalents  . . .  
Cash and cash equivalents at beginning of year. . . . .  

$ (106,894) 
174,236 

December 29,
2007

$ 359,040
(101,085)
(243,379)

3,687

$   18,263
155,973

$ 174,236

We do not have any off-balance sheet arrangements within 

Cash and cash equivalents at end of year. . . . . . . . . .  

$    67,342 

the meaning of Item 303(a)(4) of SEC Regulation S-K.

Future Contractual Obligations and Commitments 

The following table contains information on our contractual 
obligations and commitments as of January 3, 2009, and their 
expected timing on future cash flows and liquidity. 

Payments Due by Period

At January 3, 
2009 

Less Than
1 Year 

1 - 3 Years 

3 - 5 Years 

Thereafter

$ 2,176,547  $   45,640 
61,734 

61,734 

$ 276,602  $    910,625 
— 

— 

$    943,680
—

(in thousands) 

Long-term debt. . . . . . . 
Notes payable  . . . . . . .  
Interest on debt  

obligations (1). . . . .  

575,778 

121,479 

224,966 

200,063 

29,270

Operating lease  

obligations . . . . . . .  

226,633 

43,488 

71,840 

41,639 

69,666

Purchase  

obligations (2). . . . .  

626,919 

507,373 

41,149 

27,076 

51,321

Other long-term  

obligations (3). . . . .  

76,856 

29,460 

19,712 

14,334 

13,350

Total . . . . . . . . . . . . . . .  

$ 3,744,467  $ 809,174 

$ 634,269  $ 1,193,737 

$ 1,107,287

(1) Interest obligations on floating rate debt instruments are calculated for future periods using 

interest rates in effect at January 3, 2009. 

(2) “Purchase obligations,” as disclosed in the table, are obligations to purchase goods and 
services in the ordinary course of business for production and inventory needs (such as 
raw materials, supplies, packaging, and manufacturing arrangements), capital expenditures, 
marketing services, royalty-bearing license agreement payments and other professional ser-
vices. This table only includes purchase obligations for which we have agreed upon a fixed 
or minimum quantity to purchase, a fixed, minimum or variable pricing arrangement, and an 
approximate delivery date. Actual cash expenditures relating to these obligations may vary 
from the amounts shown in the table above. We enter into purchase obligations when terms 
or conditions are favorable or when a long-term commitment is necessary. Many of these 
arrangements are cancelable after a notice period without a significant penalty. This table 
omits purchase obligations that did not exist as of January 3, 2009, as well as obligations for 
accounts payable and accrued liabilities recorded on the Consolidated Balance Sheet.

(3) Represents the projected payment for long-term liabilities recorded on the Consolidated 
Balance Sheet for deferred compensation, severance, certain employee benefit claims, 
capital leases and unrecognized tax benefits in accordance with FASB Interpretation 48, 
Accounting for Uncertainty in Income Taxes (“FIN 48”).

Operating Activities 

Net cash provided by operating activities was $177 million 

in 2008 compared to $359 million in 2007. The net change in 
cash from operating activities of $182 million for 2008 com-
pared to 2007 is attributable to the higher uses of our working 
capital, primarily driven by changes in inventory. Inventory grew 
$183 million from December 29, 2007 primarily due to increases 
in levels needed to service our business as we continue to ex-
ecute our consolidation and globalization strategy which had an 
impact of approximately $112 million. In addition, cost increases 
for inputs such as cotton, oil and freight were approximately 
$53 million and other factors such as reserves had an impact of 
approximately $18 million. We continually monitor our inventory 
levels to best balance current supply and demand with potential 
future demand that typically surges when consumers no longer 
postpone purchases in our product categories. Accounts receiv-
able was lower in 2008 compared to 2007 primarily as a result of 
lower sales volumes in the fourth quarter of 2008.

Over the next twelve to fifteen months, we expect to 
decrease our inventory levels to approximately $1.15 billion as 
we complete the execution of our supply chain consolidation 
and globalization strategy. Due to the normal pattern of building 
inventories for back to school selling seasons, first quarter 2009 
inventories could temporarily increase from this year end level. 

Investing Activities

Net cash used in investing activities was $177 million in 2008 

compared to $101 million in 2007. The higher net cash used in 
investing activities of $76 million for 2008 compared to 2007 was 
primarily the result of higher capital expenditures. During 2008 
gross capital expenditures were $187 million as we continued to 

49

 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

build out our textile and sewing network in Asia, Central America 
and the Caribbean Basin and invest in our technology strategic ini-
tiatives which were offset by cash proceeds from sales of assets 
of $25 million, primarily from dispositions of plant and equipment 
associated with our restructuring initiatives. In addition, we ac-
quired a sewing operation in Thailand and an embroidery operation 
in Honduras for an aggregate cost of $15 million during 2008. 

Financing Activities 

Net cash used in financing activities was $105 million in 
2008 compared to $243 million in 2007. The lower net cash 
used in financing activities of $138 million for 2008 compared to 
2007 was primarily the result of lower repayments of $303 mil-
lion under the Senior Secured Credit Facility, higher net bor-
rowings on notes payable of $65 million, the receipt from Sara 
Lee of $18 million in cash in 2008 and lower stock repurchases 
of $14 million, partially offset by borrowings of $250 million of 
principal under the Receivables Facility in 2007, repayments of 
$7 million under the Receivables Facility in 2008 and cash paid 
to repurchase $4 million of Floating Rate Senior Notes in 2008. 

Cash and Cash Equivalents

As of January 3, 2009 and December 29, 2007, cash and 
cash equivalents were $67 million and $174 million, respectively. 
The lower cash and cash equivalents as of January 3, 2009 was 
primarily the result of net capital expenditures of $162 million, 
net principal payments on debt of $139 million, $30 million of 
stock repurchases, the acquisitions of a sewing operation in Thai-
land and an embroidery operation in Honduras for an aggregate 
cost of $15 million partially offset by $178 million related to other 
uses of working capital, $43 million of net borrowings on notes 
payable and the receipt from Sara Lee of $18 million in cash.

Financing Arrangements 

We believe our financing structure provides a secure base 

to support our ongoing operations and key business strategies. 
Depending on conditions in the capital markets and other fac-
tors, we will from time to time consider other financing transac-
tions, the proceeds of which could be used to refinance current 
indebtedness or for other purposes. We continue to monitor the 
impact, if any, of the current conditions in the credit markets on 
our operations. Our access to financing at reasonable inter-
est rates could become influenced by the economic and credit 
market environment. Deterioration in the capital markets, which 
has caused many financial institutions to seek additional capital, 
merge with larger and stronger financial institutions and, in some 
cases, fail, has led to concerns about the stability of financial 
institutions. We currently hold interest rate cap and swap deriva-
tive instruments to mitigate a portion of our interest rate risk and 
hold foreign exchange rate derivative instruments to mitigate 
the potential impact of currency fluctuations. Credit risk is the 
exposure to nonperformance of another party to these arrange-
ments. We mitigate credit risk by dealing with highly rated bank 
counterparties. We believe that our exposures are appropriately 
diversified across counterparties and that these counterparties 
are creditworthy financial institutions. 

Moody’s Investors Service’s (“Moody’s”) corporate credit 

rating for us is Ba3 and Standard & Poor’s Ratings Services’ 
(“Standard & Poor’s”) corporate credit rating for us is BB-. In 

50 

May 2008, Standard & Poor’s raised our corporate credit rating 
from B+, and also raised our bank loan and unsecured debt rat-
ings. Standard & Poor’s stated that the rating upgrade reflects 
our positive operating momentum as a stand-alone entity since 
our spin off from Sara Lee in September 2006, and also stated 
that our credit protection measures and operating results have 
improved and are in line with Standard & Poor’s expectations. 
Standard & Poor’s also noted that management is on track in 
executing our strategies. The current outlook of both Standard 
& Poor’s and Moody’s for us is “stable.” Moody’s did not change 
our corporate credit rating or its ratings for our bank loans or 
unsecured debt during 2008. 

In connection with the spin off, on September 5, 2006, we en-
tered into the $2.15 billion Senior Secured Credit Facility which in-
cludes the $500 million Revolving Loan Facility that was undrawn 
at the time of the spin off, the $450 million Second Lien Credit Fa-
cility and the $500 million Bridge Loan Facility. We paid $2.4 billion 
of the proceeds of these borrowings to Sara Lee in connection 
with the consummation of the spin off. As of January 3, 2009, we 
had $463 million of borrowing availability under the Revolving Loan 
Facility after taking into account outstanding letters of credit. The 
Bridge Loan Facility was paid off in full through the issuance of the 
$500 million of Floating Rate Senior Notes issued in December 
2006. On November 27, 2007, we entered into the Receivables 
Facility which provides for up to $250 million in funding accounted 
for as a secured borrowing, limited to the availability of eligible 
receivables, and is secured by certain domestic trade receivables. 
The proceeds from the Receivables Facility were used to pay off a 
portion of the Senior Secured Credit Facility.

Senior Secured Credit Facility

The Senior Secured Credit Facility initially provided for ag-
gregate borrowings of $2.15 billion, consisting of: (i) a $250.0 
million Term A loan facility (the “Term A Loan Facility”); (ii) a 
$1.4 billion Term B loan facility (the “Term B Loan Facility”); and 
(iii) the $500 million Revolving Loan Facility that was undrawn 
as of January 3, 2009. Issuances of letters of credit reduce the 
amount available under the Revolving Loan Facility. As of Janu-
ary 3, 2009, $37 million of standby and trade letters of credit 
were issued under this facility and $463 million was available for 
borrowing. As of January 3, 2009, $139 million and $851 million 
in principal was outstanding under the Term A Loan Facility and 
Term B Loan Facility, respectively.

The Senior Secured Credit Facility is guaranteed by sub-

stantially all of our existing and future direct and indirect U.S. 
subsidiaries, with certain customary or agreed-upon exceptions 
for certain subsidiaries. We and each of the guarantors under the 
Senior Secured Credit Facility have granted the lenders under 
the Senior Secured Credit Facility a valid and perfected first prior-
ity (subject to certain customary exceptions) lien and security 
interest in the following:

n  the equity interests of substantially all of our direct and 

indirect U.S. subsidiaries and 65% of the voting securities of 
certain foreign subsidiaries; and

n  substantially all present and future property and assets, real 
and personal, tangible and intangible, of Hanesbrands and 
each guarantor, except for certain enumerated interests, and 
all proceeds and products of such property and assets.

 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

The Term A Loan Facility matures on September 5, 2012. The 
Term A Loan Facility will amortize in an amount per annum equal 
to the following: year 1 — 5.00%; year 2 — 10.00%; year 3 — 
15.00%; year 4 — 20.00%; year 5 — 25.00%; year 6 — 25.00%. 
The Term B Loan Facility matures on September 5, 2013. The Term 
B Loan Facility will be repaid in equal quarterly installments in 
an amount equal to 1% per annum, with the balance due on the 
maturity date. The Revolving Loan Facility matures on September 
5, 2011. All borrowings under the Revolving Loan Facility must be 
repaid in full upon maturity. Outstanding borrowings under the 
Senior Secured Credit Facility are prepayable without penalty. As 
a result of the prepayments of principal we have made, we do not 
have any mandatory payments of principal in 2009.

At our option, borrowings under the Senior Secured Credit 
Facility may be maintained from time to time as (a) Base Rate 
loans, which shall bear interest at the higher of (i) 1/2 of 1% in 
excess of the federal funds rate and (ii) the rate published in the 
Wall Street Journal as the “prime rate” (or equivalent), in each 
case in effect from time to time, plus the applicable margin in 
effect from time to time (which is currently 0.50% for the Term 
A Loan Facility and the Revolving Loan Facility and 0.75% for the 
Term B Loan Facility), or (b) LIBOR-based loans, which shall bear 
interest at the LIBO Rate (as defined in the Senior Secured Cred-
it Facility and adjusted for maximum reserves), as determined by 
the administrative agent for the respective interest period plus 
the applicable margin in effect from time to time (which is cur-
rently 1.50% for the Term A Loan Facility and the Revolving Loan 
Facility and 1.75% for the Term B Loan Facility).

In February 2007, we entered into an amendment to the Se-

nior Secured Credit Facility, pursuant to which the applicable mar-
gin with respect to Term B Loan Facility was reduced from 2.25% 
to 1.75% with respect to LIBOR-based loans and from 1.25% to 
0.75% with respect to loans maintained as Base Rate loans. 

On August 21, 2008, we entered into a Second Amendment 
(the “Second Amendment”) to the Senior Secured Credit Facility. 
Pursuant to the Second Amendment, the amount of unsecured 
indebtedness which we and our subsidiaries that are obligors pur-
suant to the Senior Secured Credit Facility may incur under senior 
notes was increased from $500,000 to $1,000,000. The provisions 
of the Senior Secured Credit Facility which require the proceeds of 
the issuance of any such notes be applied to repay amounts due 
with respect to the Senior Secured Credit Facility, and specify how 
any such proceeds will be applied, remain unchanged. 

The Senior Secured Credit Facility requires us to comply 
with customary affirmative, negative and financial covenants. 
The Senior Secured Credit Facility requires that we maintain a 
minimum interest coverage ratio and a maximum total debt to 
EBITDA (earnings before income taxes, depreciation expense 
and amortization), or leverage ratio. The interest coverage ratio 
covenant requires that the ratio of our EBITDA for the preceding 
four fiscal quarters to our consolidated total interest expense for 
such period shall not be less than a specified ratio for each fiscal 
quarter ending after December 15, 2006. This ratio was 2.75 to 1 
for the quarter ended January 3, 2009 and will increase over time 
until it reaches 3.25 to 1 for fiscal quarters ending after October 
15, 2009. The leverage ratio covenant requires that the ratio of 
our total debt to our EBITDA for the preceding four fiscal quarters 

will not be more than a specified ratio for each fiscal quarter 
ending after December 15, 2006. This ratio was 3.75 to 1 for the 
quarter ended January 3, 2009 and will decline over time until it 
reaches 3 to 1 for fiscal quarters ending after October 15, 2009. 
The method of calculating all of the components used in the 
covenants is included in the Senior Secured Credit Facility. As of 
January 3, 2009, we were in compliance with all covenants. 

The Senior Secured Credit Facility contains customary events 

of default, including nonpayment of principal when due; nonpay-
ment of interest, fees or other amounts after stated grace period; 
inaccuracy of representations and warranties; violations of cov-
enants; certain bankruptcies and liquidations; any cross-default of 
more than $50 million; certain judgments of more than $50 mil-
lion; certain events related to the Employee Retirement Income 
Security Act of 1974, as amended, or “ERISA,” and a change in 
control (as defined in the Senior Secured Credit Facility). 

Second Lien Credit Facility

The Second Lien Credit Facility provides for aggregate bor-
rowings of $450 million by Hanesbrands’ wholly-owned subsid-
iary, HBI Branded Apparel Limited, Inc. The Second Lien Credit 
Facility is unconditionally guaranteed by Hanesbrands and each 
entity guaranteeing the Senior Secured Credit Facility, subject 
to the same exceptions and exclusions provided in the Senior 
Secured Credit Facility. The Second Lien Credit Facility and the 
guarantees in respect thereof are secured on a second-priority 
basis (subordinate only to the Senior Secured Credit Facility and 
any permitted additions thereto or refinancings thereof) by sub-
stantially all of the assets that secure the Senior Secured Credit 
Facility (subject to the same exceptions).

Loans under the Second Lien Credit Facility will bear interest 

in the same manner as those under the Senior Secured Credit 
Facility, subject to a margin of 2.75% for Base Rate loans and 
3.75% for LIBOR based loans.

On August 21, 2008, we entered into an amendment (the 

“Second Lien Amendment”) to the Second Lien Credit Facil-
ity. Pursuant to the Second Lien Amendment, the amount of 
unsecured indebtedness which we and our subsidiaries that are 
obligors pursuant to the Second Lien Credit Facility may incur 
under senior notes was increased from $500,000 to $1,000,000. 
The provisions of the Second Lien Credit Facility which require the 
proceeds of the issuance of any such notes be applied to repay 
amounts due with respect to the Second Lien Credit Facility, and 
specify how any such proceeds will be applied, remain unchanged.
The Second Lien Credit Facility requires us to comply with 

customary affirmative, negative and financial covenants. The 
Second Lien Credit Facility requires that we maintain a mini-
mum interest coverage ratio and a maximum leverage ratio. The 
interest coverage ratio covenant requires that the ratio of our 
EBITDA for the preceding four fiscal quarters to our consolidated 
total interest expense for such period shall not be less than a 
specified ratio for each fiscal quarter ending after December 15, 
2006. This ratio was 2.0 to 1 for the quarter ended January 3, 
2009 and will increase over time until it reaches 2.5 to 1 for fiscal 
quarters ending after April 15, 2009. The leverage ratio covenant 
requires that the ratio of our total debt to our EBITDA for the 
preceding four fiscal quarters will not be more than a specified 
ratio for each fiscal quarter ending after December 15, 2006. This 

51

 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

ratio was 4.5 to 1 for the quarter ended January 3, 2009 and 
will decline over time until it reaches 3.75 to 1 for fiscal quarters 
ending after October 15, 2009. The method of calculating all of 
the components used in the covenants is included in the Second 
Lien Credit Facility. As of January 3, 2009, we were in compli-
ance with all covenants.

The Second Lien Credit Facility contains customary events 

of default, including nonpayment of principal when due; non-
payment of interest, fees or other amounts after stated grace 
period; inaccuracy of representations and warranties; violations 
of covenants; certain bankruptcies and liquidations; any cross-
default of more than $60 million; certain judgments of more 
than $60 million; certain ERISA-related events; and a change in 
control (as defined in the Second Lien Credit Facility).

The Second Lien Credit Facility matures on March 5, 2014, 

and includes premiums for prepayment of the loan prior to 
September 5, 2009 based on the timing of the prepayment. The 
Second Lien Credit Facility will not amortize and will be repaid in 
full on its maturity date.

Floating Rate Senior Notes

On December 14, 2006, we issued $500 million aggregate 

principal amount of the Floating Rate Senior Notes. The Floating 
Rate Senior Notes are senior unsecured obligations that rank 
equal in right of payment with all of our existing and future un-
subordinated indebtedness. The Floating Rate Senior Notes bear 
interest at an annual rate, reset semi-annually, equal to LIBOR 
plus 3.375%. Interest is payable on the Floating Rate Senior 
Notes on June 15 and December 15 of each year. The Floating 
Rate Senior Notes will mature on December 15, 2014. The net 
proceeds from the sale of the Floating Rate Senior Notes were 
approximately $492 million. As noted above, these proceeds, 
together with our working capital, were used to repay in full 
the $500 million outstanding under the Bridge Loan Facility. The 
Floating Rate Senior Notes are guaranteed by substantially all of 
our domestic subsidiaries. 

We may redeem some or all of the Floating Rate Senior 
Notes at any time on or after December 15, 2008 at a redemp-
tion price equal to the principal amount of the Floating Rate 
Senior Notes plus a premium of 2% if redeemed during the 
12-month period commencing on December 15, 2008, 1% if re-
deemed during the 12-month period commencing on December 
15, 2009 and no premium if redeemed after December 15, 2010, 
as well as any accrued and unpaid interest as of the redemp-
tion date. We repurchased $6 million of the Floating Rate Senior 
Notes for $4 million resulting in a gain of $2 million during the 
year ended January 3, 2009.

Accounts Receivable Securitization

On November 27, 2007, we entered into the Receivables 

Facility, which provides for up to $250 million in funding ac-
counted for as a secured borrowing, limited to the availability 
of eligible receivables, and is secured by certain domestic trade 
receivables. The Receivables Facility will terminate on Novem-
ber 27, 2010. Under the terms of the Receivables Facility, the 
company sells, on a revolving basis, certain domestic trade 
receivables to HBI Receivables LLC (“Receivables LLC”), a 
wholly-owned bankruptcy-remote subsidiary that in turn uses the 

52 

trade receivables to secure the borrowings, which are funded 
through conduits that issue commercial paper in the short-term 
market and are not affiliated with us or through committed bank 
purchasers if the conduits fail to fund. The assets and liabilities of 
Receivables LLC are fully reflected on our Consolidated Balance 
Sheet, and the securitization is treated as a secured borrowing 
for accounting purposes. The borrowings under the Receivables 
Facility remain outstanding throughout the term of the agree-
ment subject to our maintaining sufficient eligible receivables by 
continuing to sell trade receivables to Receivables LLC unless an 
event of default occurs. Availability of funding under the facil-
ity depends primarily upon the eligible outstanding receivables 
balance. As of January 3, 2009, we had $243 million outstanding 
under the Receivables Facility. The outstanding balance under 
the Receivables Facility is reported on our Consolidated Balance 
Sheet in long-term debt based on the three-year term of the 
agreement and the fact that remittances on the receivables do 
not automatically reduce the outstanding borrowings. 

We used all $250 million of the proceeds from the Re-
ceivables Facility to make a prepayment of principal under the 
Senior Secured Credit Facility. Unless the conduits fail to fund, 
the yield on the commercial paper is the conduits’ cost to issue 
the commercial paper plus certain dealer fees, is considered a 
financing cost and is included in interest expense on the Con-
solidated Statement of Income. If the conduits fail to fund, the 
Receivables Facility would be funded through committed bank 
purchasers, and the interest rate payable at our option at the 
rate announced from time to time by JPMorgan as its prime rate 
or at the LIBO Rate (as defined in the Receivables Facility) plus 
the applicable margin in effect from time to time. The average 
blended interest rate for the year ended January 3, 2009 was 
3.50%.

The Receivables Facility contains customary events of default 
and requires us to maintain the same interest coverage ratio and 
leverage ratio as required by the Senior Secured Credit Facility. As 
of January 3, 2009, we were in compliance with all covenants. 

Notes Payable

Notes payable were $62 million at January 3, 2009 and $20 

million at December 29, 2007.

We have a short-term revolving facility arrangement with a 

Salvadoran branch of a U.S. bank amounting to $45 million of 
which $29 million was outstanding at January 3, 2009 which 
accrues interest at 7.38%. We were in compliance with the cov-
enants contained in this facility at January 3, 2009.

We have a short-term revolving facility arrangement with a 

Thai branch of a U.S. bank amounting to THB 600 million ($17 
million) of which $15 million was outstanding at January 3, 2009 
which accrues interest at 4.35%. We were in compliance with 
the covenants contained in this facility at January 3, 2009.

We have a short-term revolving facility arrangement with a 

Chinese branch of a U.S. bank amounting to RMB 56 million ($8 
million) of which $8 million was outstanding at January 3, 2009 
which accrues interest at 5.36%. Borrowings under the facility 
accrue interest at the prevailing base lending rates published 
by the People’s Bank of China from time to time less 10%. We 
were in compliance with the covenants contained in this facility 
at January 3, 2009.

 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

We have a short-term revolving facility arrangement with an 

Indian branch of a U.S. bank amounting to INR 260 million ($5 
million) of which $5 million was outstanding at January 3, 2009 
which accrues interest at 16.50%. We were in compliance with 
the covenants contained in this facility at January 3, 2009.

which accrues interest at 2.42%, and a short-term revolving facility 
arrangement with a Vietnamese branch of a U.S. bank amounting to 
$14 million of which $2 million was outstanding at January 3, 2009 
which accrues interest at 12.14%. We were in compliance with the 
covenants contained in the facilities at January 3, 2009.

We have other short-term obligations amounting to $4,029 
which consisted of a short-term revolving facility arrangement with 
a Japanese branch of a U.S. bank amounting to JPY 1,100 million 
($12 million) of which $2 million was outstanding at January 3, 2009 

In addition, we have short-term revolving credit facilities  
in various other locations that can be drawn on from time to  
time amounting to $27 million of which $0 was outstanding at 
January 3, 2009.

Derivatives

We are required under the Senior Secured Credit Facility 
and the Second Lien Credit Facility to hedge a portion of our 
floating rate debt to reduce interest rate risk caused by floating 
rate debt issuance. Given the recent turmoil in the financial and 
credit markets, we have expanded our interest rate hedging 
portfolio at what we believe to be advantageous rates that are 
expected to minimize our overall interest rate risk. At January 
3, 2009, we have outstanding hedging arrangements whereby 

we capped the interest rate on $400 million of our floating rate 
debt at 3.50%. We also entered into interest rate swaps tied to 
the 3-month and 6-month LIBOR rates whereby we fixed the 
interest rate on an aggregate of $1.4 billion of our floating rate 
debt at a blended rate of approximately 4.16%. Approximately 
82% of our total debt outstanding at January 3, 2009 is at a 
fixed or capped LIBOR rate. The table below summarizes our 
interest rate derivative portfolio with respect to our long-term 
debt as of January 3, 2009. 

Debt covered by interest rate caps:
  Senior Secured and  Second Lien Credit Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Debt covered by interest rate swaps:

Floating Rate Notes  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
  Senior Secured and Second Lien Credit Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
  Senior Secured and Second Lien Credit Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Unhedged debt:
  Accounts Receivable Securitization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
  Senior Secured and Second Lien Credit Facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Amount 

LIBOR 

Interest Rate Spreads 

Hedge Expiration Dates

$    400,000 

3.50% 

0.75% to 3.75% 

October 2009

493,680 
500,000 
400,000 

4.26% 
5.14% to 5.18% 
2.80% 

3.38% 
0.75% to 3.75% 
0.75% to 3.75% 

December 2012
October 2009 - October 2011
October 2010

242,617 
140,250 

Not applicable 
Not applicable 

Not applicable 
Not applicable 

Not applicable
Not applicable

$ 2,176,547

We use forward exchange and option contracts to reduce 
the effect of fluctuating foreign currencies for a portion of our an-
ticipated short-term foreign currency-denominated transactions.
Cotton is the primary raw material we use to manufacture 
many of our products. We generally purchase our raw materials at 
market prices. We use commodity financial instruments, options 
and forward contracts to hedge the price of cotton, for which 
there is a high correlation between the hedged item and the 
hedged instrument. We generally do not use commodity financial 
instruments to hedge other raw material commodity prices. 

critical Accounting Policies and estimates 

We have chosen accounting policies that we believe are ap-

propriate to accurately and fairly report our operating results and 
financial position in conformity with accounting principles gener-
ally accepted in the United States. We apply these accounting 
policies in a consistent manner. Our significant accounting 
policies are discussed in Note 2, titled “Summary of Significant 
Accounting Policies,” to our Consolidated Financial Statements. 
The application of critical accounting policies requires that 
we make estimates and assumptions that affect the reported 
amounts of assets, liabilities, revenues and expenses, and related 
disclosures. These estimates and assumptions are based on 
historical and other factors believed to be reasonable under the 

circumstances. We evaluate these estimates and assumptions 
on an ongoing basis and may retain outside consultants to assist 
in our evaluation. If actual results ultimately differ from previous 
estimates, the revisions are included in results of operations 
in the period in which the actual amounts become known. The 
critical accounting policies that involve the most significant man-
agement judgments and estimates used in preparation of our 
Consolidated Financial Statements, or are the most sensitive to 
change from outside factors, are the following:

Sales Recognition and Incentives

We recognize revenue when (i) there is persuasive evidence 

of an arrangement, (ii) the sales price is fixed or determinable, 
(iii) title and the risks of ownership have been transferred to 
the customer and (iv) collection of the receivable is reasonably 
assured, which occurs primarily upon shipment. We record 
provisions for any uncollectible amounts based upon our histori-
cal collection statistics and current customer information. Our 
management reviews these estimates each quarter and makes 
adjustments based upon actual experience.

Note 2(d), titled “Summary of Significant Accounting Poli-

cies — Sales Recognition and Incentives,” to our Consolidated 
Financial Statements describes a variety of sales incentives that 
we offer to resellers and consumers of our products. Measuring 
the cost of these incentives requires, in many cases, estimating 

53

 
 
 
 
  
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

future customer utilization and redemption rates. We use histori-
cal data for similar transactions to estimate the cost of current 
incentive programs. Our management reviews these estimates 
each quarter and makes adjustments based upon actual experi-
ence and other available information. We classify the costs 
associated with cooperative advertising as a reduction of “Net 
sales” in our Consolidated Statements of Income in accordance 
with EITF 01-9, Accounting for Consideration Given by a Vendor 
to a Customer (Including a Reseller of the Vendor’s Products). 

Accounts Receivable Valuation 

Accounts receivable consist primarily of amounts due from 
customers. We carry our accounts receivable at their net realiz-
able value. We record provisions for any uncollectible amounts 
based upon our best estimate of probable losses inherent in 
the accounts receivable portfolio determined on the basis of 
historical experience, specific allowances for known troubled 
accounts and other currently available information. Charges to 
the allowance for doubtful accounts are reflected in the “Selling, 
general and administrative expenses” line and charges to the 
allowance for customer chargebacks and other customer deduc-
tions are primarily reflected as a reduction in the “Net sales” line 
of our Consolidated Statements of Income. Our management 
reviews these estimates each quarter and makes adjustments 
based upon actual experience. Because we cannot predict 
future changes in the financial stability of our customers, actual 
future losses from uncollectible accounts may differ from our 
estimates. If the financial condition of our customers were to 
deteriorate, resulting in their inability to make payments, a large 
reserve might be required. The amount of actual historical losses 
has not varied materially from our estimates for bad debts.

Catalog Expenses

We incur expenses for printing catalogs for our products to 
aid in our sales efforts. We initially record these expenses as a 
prepaid item and charge it against selling, general and adminis-
trative expenses over time as the catalog is used. Expenses are 
recognized at a rate that approximates our historical experience 
with regard to the timing and amount of sales attributable to a 
catalog distribution.

Inventory Valuation

We carry inventory on our balance sheet at the estimated 
lower of cost or market. Cost is determined by the first-in, first-
out, or “FIFO,” method for our inventories. We carry obsolete, 
damaged, and excess inventory at the net realizable value, which 
we determine by assessing historical recovery rates, current 
market conditions and our future marketing and sales plans. Be-
cause our assessment of net realizable value is made at a point 
in time, there are inherent uncertainties related to our value 
determination. Market factors and other conditions underlying 
the net realizable value may change, resulting in further reserve 
requirements. A reduction in the carrying amount of an inventory 
item from cost to market value creates a new cost basis for the 
item that cannot be reversed at a later period. While we believe 
that adequate write-downs for inventory obsolescence have 
been provided in the Consolidated Financial Statements, con-
sumer tastes and preferences will continue to change and we 
could experience additional inventory write-downs in the future.

54 

Rebates, discounts and other cash consideration received 
from a vendor related to inventory purchases are reflected as 
reductions in the cost of the related inventory item, and are 
therefore reflected in cost of sales when the related inventory 
item is sold.

Income Taxes 

Deferred taxes are recognized for the future tax effects of 

temporary differences between financial and income tax report-
ing using tax rates in effect for the years in which the differences 
are expected to reverse. We have recorded deferred taxes relat-
ed to operating losses and capital loss carryforwards. Realization 
of deferred tax assets is dependent on future taxable income in 
specific jurisdictions, the amount and timing of which are uncer-
tain, possible changes in tax laws and tax planning strategies. If 
in our judgment it appears that we will not be able to generate 
sufficient taxable income or capital gains to offset losses during 
the carryforward periods, we have recorded valuation allowances 
to reduce those deferred tax assets to amounts expected to be 
ultimately realized. An adjustment to income tax expense would 
be required in a future period if we determine that the amount of 
deferred tax assets to be realized differs from the net recorded 
amount. Prior to spin off on September 5, 2006, all income taxes 
were computed and reported on a separate return basis as if we 
were not part of Sara Lee. 

Federal income taxes are provided on that portion of our 
income of foreign subsidiaries that is expected to be remitted to 
the United States and be taxable, reflecting the historical deci-
sions made by Sara Lee with regards to earnings permanently 
reinvested in foreign jurisdictions. In periods after the spin off, 
we may make different decisions as to the amount of earnings 
permanently reinvested in foreign jurisdictions, due to anticipat-
ed cash flow or other business requirements, which may impact 
our federal income tax provision and effective tax rate.

We periodically estimate the probable tax obligations using 
historical experience in tax jurisdictions and our informed judg-
ment. There are inherent uncertainties related to the interpreta-
tion of tax regulations in the jurisdictions in which we transact 
business. The judgments and estimates made at a point in time 
may change based on the outcome of tax audits, as well as 
changes to, or further interpretations of, regulations. Income tax 
expense is adjusted in the period in which these events occur, 
and these adjustments are included in our Consolidated State-
ments of Income. If such changes take place, there is a risk that 
our effective tax rate may increase or decrease in any period. In 
July 2006, the Financial Accounting Standards Board (“FASB”) 
issued Interpretation 48, Accounting for Uncertainty in Income 
Taxes (“FIN 48”), which became effective during the year ended 
December 29, 2007. FIN 48 addresses the determination of how 
tax benefits claimed or expected to be claimed on a tax return 
should be recorded in the financial statements. Under FIN 48, a 
company must recognize the tax benefit from an uncertain tax 
position only if it is more likely than not that the tax position will 
be sustained on examination by the taxing authorities, based on 
the technical merits of the position. The tax benefits recognized 
in the financial statements from such a position are measured 
based on the largest benefit that has a greater than fifty percent 
likelihood of being realized upon ultimate resolution.

 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

In conjunction with the spin off, we and Sara Lee entered 
into a tax sharing agreement, which allocates responsibilities 
between us and Sara Lee for taxes and certain other tax mat-
ters. Under the tax sharing agreement, Sara Lee generally is 
liable for all U.S. federal, state, local and foreign income taxes 
attributable to us with respect to taxable periods ending on or 
before September 5, 2006. Sara Lee also is liable for income 
taxes attributable to us with respect to taxable periods beginning 
before September 5, 2006 and ending after September 5, 2006, 
but only to the extent those taxes are allocable to the portion of 
the taxable period ending on September 5, 2006. We are gener-
ally liable for all other taxes attributable to us. Changes in the 
amounts payable or receivable by us under the stipulations of 
this agreement may impact our tax provision in any period.

Under the tax sharing agreement, within 180 days after Sara 

Lee filed its final consolidated tax return for the period that in-
cluded September 5, 2006, Sara Lee was required to deliver to us 
a computation of the amount of deferred taxes attributable to our 
United States and Canadian operations that would be included on 
our opening balance sheet as of September 6, 2006 (“as finally 
determined”) which has been done. We have the right to partici-
pate in the computation of the amount of deferred taxes. Under 
the tax sharing agreement, if substituting the amount of deferred 
taxes as finally determined for the amount of estimated deferred 
taxes that were included on that balance sheet at the time of 
the spin off causes a decrease in the net book value reflected on 
that balance sheet, then Sara Lee will be required to pay us the 
amount of such decrease. If such substitution causes an increase 
in the net book value reflected on that balance sheet, then we 
will be required to pay Sara Lee the amount of such increase. For 
purposes of this computation, our deferred taxes are the amount 
of deferred tax benefits (including deferred tax consequences at-
tributable to deductible temporary differences and carryforwards) 
that would be recognized as assets on the Company’s balance 
sheet computed in accordance with GAAP, but without regard to 
valuation allowances, less the amount of deferred tax liabilities 
(including deferred tax consequences attributable to taxable tem-
porary differences) that would be recognized as liabilities on our 
opening balance sheet computed in accordance with GAAP, but 
without regard to valuation allowances. Neither we nor Sara Lee 
will be required to make any other payments to the other with 
respect to deferred taxes. 

Our computation of the final amount of deferred taxes for our 

opening balance sheet as of September 6, 2006 is as follows:

(in thousands)

Estimated deferred taxes subject to the tax sharing agreement  

included in opening balance sheet on September 6, 2006  . . . . . . . . . . . .    $ 450,683
Final calculation of deferred taxes subject to the tax sharing agreement . . .    360,460

Decrease in deferred taxes as of opening balance sheet on  
September 6, 2006. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Preliminary cash installment received from Sara Lee. . . . . . . . . . . . . . . . . . .  

 90,223
 18,000

Amount due from Sara Lee  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    $ 72,223 

The amount that is expected to be collected from Sara Lee 
based on our computation of $72 million is included as a receiv-
able in Other Current Assets in the Consolidated Balance Sheet 
as of January 3, 2009. 

Stock Compensation

We established the Hanesbrands Inc. Omnibus Incentive Plan 

of 2006, the (“Omnibus Incentive Plan”) to award stock options, 
stock appreciation rights, restricted stock, restricted stock units, 
deferred stock units, performance shares and cash to our employ-
ees, non-employee directors and employees of our subsidiaries 
to promote the interest of our company and incent performance 
and retention of employees. We account for stock-based com-
pensation in accordance with Statement of Financial Accounting 
Standards (“SFAS”) No. 123(R), Share-Based Payment. Under 
SFAS No. 123(R), stock-based compensation is estimated at the 
grant date based on the award’s fair value and is recognized as 
expense over the requisite service period. Estimation of stock-
based compensation for stock options granted, utilizing the Black-
Scholes option-pricing model, requires various highly subjective 
assumptions including volatility and expected option life. We use 
a combination of the volatility of our company and the volatility 
of peer companies for a period of time that is comparable to the 
expected life of the option to determine volatility assumptions.  
We have utilized the simplified method outlined in SEC Staff  
Accounting Bulletin No. 107 to estimate expected lives of options 
granted during the period. SEC Staff Accounting Bulletin (SAB) 
No. 110, which was issued in December 2007, amends SEC Staff 
Accounting Bulletin No. 107 and gives a limited extension on us-
ing the simplified method for valuing stock option grants to eligible 
public companies that do not have sufficient historical exercise 
patterns on options granted to employees. Further, as required 
under SFAS No. 123(R), we estimate forfeitures for stock-based 
awards granted, which are not expected to vest. If any of these 
inputs or assumptions changes significantly, our stock-based  
compensation expense could be materially different in the future. 

Defined Benefit Pension Plans

For a discussion of our net periodic benefit cost, plan obliga-

tions, plan assets, and how we measure the amount of these 
costs, see Note 16 titled “Defined Benefit Pension Plans” to  
our Consolidated Financial Statements.

 In conjunction with the spin off from Sara Lee which occurred 

on September 5, 2006, we established the Hanesbrands Inc. 
Pension and Retirement Plan, which assumed the portion of the 
underfunded liabilities and the portion of the assets of pension 
plans sponsored by Sara Lee that relate to our employees. In  
addition, we assumed sponsorship of certain other Sara Lee plans 
and continued sponsorship of the Playtex Apparel Inc. Pension 
Plan and the National Textiles, L.L.C. Pension Plan. As of January 1, 
2006, the benefits under these plans were frozen. Since the spin 
off, we have voluntarily contributed $98 million to our pension 
plans. Additionally, during 2007 we completed the separation 
of our pension plan assets and liabilities from those of Sara Lee 
in accordance with governmental regulations, which resulted in 
a higher total amount of pension plan assets of approximately 
$74 million being transferred to us than originally was estimated 
prior to the spin off. As a result, our U.S. qualified pension plans 
are approximately 75% funded as of January 3, 2009. We may 
elect to make voluntary contributions to obtain an 80% funded 
level which will avoid certain benefit payment restrictions under 
the Pension Protection Act. The funded status as of January 3, 
2009 reflects a significant decrease in the fair value of plan assets 
due to the stock market’s performance during 2008.

55

 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

 In September 2006, the FASB issued SFAS No. 158, 

“Employers’ Accounting for Defined Benefit Pension and Other 
Postretirement Plans — An Amendment of FASB No. 87, 88, 106 
and 132(R)” (“SFAS 158”). SFAS 158 requires that the funded 
status of defined benefit postretirement plans be recognized on 
a company’s balance sheet, and changes in the funded status be 
reflected in comprehensive income, effective fiscal years ending 
after December 15, 2006, which we adopted as of and for the 
six months ended December 30, 2006. The impact of adopting 
the funded status provisions of SFAS 158 was an increase in 
assets of $1 million, an increase in liabilities of $26 million and 
a pretax increase in the accumulated other comprehensive loss 
of $32 million. SFAS 158 also requires companies to measure 
the funded status of the plan as of the date of its fiscal year 
end, effective for fiscal years ending after December 15, 2008. 
We adopted the measurement date provision during the year 
ended December 29, 2007, which had an immaterial impact on 
beginning retained earnings, accumulated other comprehensive 
income and pension liabilities.

The net periodic cost of the pension plans is determined 
using projections and actuarial assumptions, the most significant 
of which are the discount rate and the long-term rate of asset re-
turn. The net periodic pension income or expense is recognized 
in the year incurred. Gains and losses, which occur when actual 
experience differs from actuarial assumptions, are amortized 
over the average future expected life of participants. 

Our policies regarding the establishment of pension assump-

tions are as follows:

n  In determining the discount rate, we utilized the Citigroup 
Pension Discount Curve (rounded to the nearest 10 basis 
points) in order to determine a unique interest rate for each 
plan and match the expected cash flows for each plan.

n  Salary increase assumptions were based on historical experi-
ence and anticipated future management actions. The salary 
increase assumption applies to the Canadian plans and por-
tions of the Hanesbrands nonqualified retirement plans, as 
benefits under these plans are not frozen.

n  In determining the long-term rate of return on plan assets we 
applied a proportionally weighted blend between assuming 
the historical long-term compound growth rate of the plan 
portfolio would predict the future returns of similar invest-
ments, and the utilization of forward looking assumptions.

n  Retirement rates were based primarily on actual experience 

while standard actuarial tables were used to estimate mortality. 

Trademarks and Other Identifiable Intangibles

Trademarks and computer software are our primary identifi-
able intangible assets. We amortize identifiable intangibles with 
finite lives, and we do not amortize identifiable intangibles with 
indefinite lives. We base the estimated useful life of an identifiable 
intangible asset upon a number of factors, including the effects of 
demand, competition, expected changes in distribution channels 

and the level of maintenance expenditures required to obtain 
future cash flows. As of January 3, 2009, the net book value of 
trademarks and other identifiable intangible assets was $147 mil-
lion, of which we are amortizing the entire balance. We anticipate 
that our amortization expense for 2009 will be $12 million.

We evaluate identifiable intangible assets subject to amor-
tization for impairment using a process similar to that used to 
evaluate asset amortization described below under “— Depre-
ciation and Impairment of Property, Plant and Equipment.” We 
assess identifiable intangible assets not subject to amortiza-
tion for impairment at least annually and more often as trig-
gering events occur. In order to determine the impairment of 
identifiable intangible assets not subject to amortization, we 
compare the fair value of the intangible asset to its carrying 
amount. We recognize an impairment loss for the amount by 
which an identifiable intangible asset’s carrying value exceeds 
its fair value. 

We measure a trademark’s fair value using the royalty saved 
method. We determine the royalty saved method by evaluating 
various factors to discount anticipated future cash flows, includ-
ing operating results, business plans, and present value tech-
niques. The rates we use to discount cash flows are based on 
interest rates and the cost of capital at a point in time. Because 
there are inherent uncertainties related to these factors and 
our judgment in applying them, the assumptions underlying the 
impairment analysis may change in such a manner that impair-
ment in value may occur in the future. Such impairment will be 
recognized in the period in which it becomes known.

Goodwill 

As of January 3, 2009, we had $322 million of goodwill. We 
do not amortize goodwill, but we assess for impairment at least 
annually and more often as triggering events occur. The timing 
of our annual goodwill impairment testing is the first day of the 
third fiscal quarter. 

In evaluating the recoverability of goodwill, we estimate the 

fair value of our reporting units. We have determined that our 
reporting units are at the operating segment level. We rely on 
a number of factors to determine the fair value of our reporting 
units and evaluate various factors to discount anticipated future 
cash flows, including operating results, business plans, and pres-
ent value techniques. As discussed above under “Trademarks 
and Other Identifiable Intangibles,” there are inherent uncertain-
ties related to these factors, and our judgment in applying them 
and the assumptions underlying the impairment analysis may 
change in such a manner that impairment in value may occur in 
the future. Such impairment will be recognized in the period in 
which it becomes known.

We evaluate the recoverability of goodwill using a two-step 
process based on an evaluation of reporting units. The first step 
involves a comparison of a reporting unit’s fair value to its car-
rying value. In the second step, if the reporting unit’s carrying 
value exceeds its fair value, we compare the goodwill’s implied 
fair value and its carrying value. If the goodwill’s carrying value 
exceeds its implied fair value, we recognize an impairment loss 
in an amount equal to such excess.

56 

 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Depreciation and Impairment of Property, Plant  
and Equipment

We state property, plant and equipment at its historical cost, 

and we compute depreciation using the straight-line method 
over the asset’s life. We estimate an asset’s life based on histori-
cal experience, manufacturers’ estimates, engineering or ap-
praisal evaluations, our future business plans and the period over 
which the asset will economically benefit us, which may be the 
same as or shorter than its physical life. Our policies require that 
we periodically review our assets’ remaining depreciable lives 
based upon actual experience and expected future utilization. A 
change in the depreciable life is treated as a change in account-
ing estimate and the accelerated depreciation is accounted for 
in the period of change and future periods. Based upon current 
levels of depreciation, the average remaining depreciable life of 
our net property other than land is five years.

We test an asset for recoverability whenever events or 

changes in circumstances indicate that its carrying value may not 
be recoverable. Such events include significant adverse changes 
in business climate, several periods of operating or cash flow 
losses, forecasted continuing losses or a current expectation 
that an asset or asset group will be disposed of before the end 
of its useful life. We evaluate an asset’s recoverability by compar-
ing the asset or asset group’s net carrying amount to the future 
net undiscounted cash flows we expect such asset or asset 
group will generate. If we determine that an asset is not recover-
able, we recognize an impairment loss in the amount by which 
the asset’s carrying amount exceeds its estimated fair value.

When we recognize an impairment loss for an asset held for 
use, we depreciate the asset’s adjusted carrying amount over its 
remaining useful life. We do not restore previously recognized 
impairment losses if circumstances change. 

Insurance Reserves

We maintain insurance coverage for property, workers’ com-
pensation and other casualty programs. We are responsible for 
losses up to certain limits and are required to estimate a liability 
that represents the ultimate exposure for aggregate losses 
below those limits. This liability is based on management’s 
estimates of the ultimate costs to be incurred to settle known 
claims and claims not reported as of the balance sheet date. The 
estimated liability is not discounted and is based on a number of 
assumptions and factors, including historical trends, actuarial as-
sumptions and economic conditions. If actual trends differ from 
the estimates, the financial results could be impacted. Actual 
trends have not differed materially from the estimates.

Assets and Liabilities Acquired in Business Combinations
We account for business acquisitions using the purchase 
method, which requires us to allocate the cost of an acquired 
business to the acquired assets and liabilities based on their 
estimated fair values at the acquisition date. We recognize the 
excess of an acquired business’s cost over the fair value of 
acquired assets and liabilities as goodwill as discussed below 
under “Goodwill.” We use a variety of information sources to 
determine the fair value of acquired assets and liabilities. We 
generally use third-party appraisers to determine the fair value 

and lives of property and identifiable intangibles, consulting 
actuaries to determine the fair value of obligations associated 
with defined benefit pension plans, and legal counsel to assess 
obligations associated with legal and environmental claims. 

Recently Issued Accounting Pronouncements

Fair Value Measurements

In September 2006, the FASB issued SFAS No. 157, Fair 
Value Measurements (“SFAS 157”). SFAS 157 defines fair value, 
establishes a framework for measuring fair value in generally ac-
cepted accounting principles and expands disclosures about fair 
value measurements. SFAS 157 was effective for our financial 
assets and liabilities on December 30, 2007. The FASB approved 
a one-year deferral of the adoption of SFAS 157 as it relates to 
non-financial assets and liabilities with the issuance in February 
2008 of FASB Staff Position FAS 157-2, Effective Date of FASB 
Statement No. 157, as a result of which implementation by us is 
now required on January 4, 2009. The partial adoption of SFAS 
157 in the first quarter ended March 29, 2008 had no material 
impact on our financial condition, results of operations or cash 
flows, but resulted in certain additional disclosures reflected in 
Note 15 of our Consolidated Financial Statements. We are in the 
process of evaluating the impact of SFAS 157 as it relates to our 
non-financial assets and liabilities.

SFAS 157 clarifies that fair value is an exit price, represent-

ing the price that would be received to sell an asset or paid 
to transfer a liability in an orderly transaction between market 
participants at the measurement date. We utilize market data or 
assumptions that market participants would use in pricing the 
asset or liability. SFAS 157 establishes a three-tier fair value hier-
archy, 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; 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 about which little or no market data exists, therefore 
requiring an entity to develop its own assumptions.

Assets and liabilities measured at fair value are based on one 

or more of three valuation techniques noted in SFAS 157. The 
three valuation techniques are as follows:

n  Market approach — prices and other relevant information 

generated by market transactions involving identical or com-
parable assets or liabilities.

n  Cost approach — amount that would be required to replace 

the service capacity of an asset or replacement cost.

n  Income approach — techniques to convert future amounts to a 
single present amount based on market expectations, includ-
ing present value techniques, option-pricing and other models.

We primarily apply the market approach for commodity 
derivatives and the income approach for interest rate and foreign 
currency derivatives for recurring fair value measurements and 
attempt to utilize valuation techniques that maximize the use of 
observable inputs and minimize the use of unobservable inputs.

57

 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

As of January 3, 2009, we held certain financial assets and 

liabilities that are required to be measured at fair value on a 
recurring basis. These consisted of our derivative instruments re-
lated to interest rates and foreign exchange rates. The fair values 
of cotton derivatives are determined based on quoted prices in 
public markets and are categorized as Level 1, however, we did 
not have any outstanding cotton derivatives outstanding at Janu-
ary 3, 2009. The fair values of interest rate and foreign exchange 
rate derivatives are determined based on inputs that are readily 
available in public markets or can be derived from information 
available in publicly quoted markets and are categorized as Level 
2. We do not have any financial assets or liabilities measured at 
fair value on a recurring basis categorized as Level 3, and there 
were no transfers in or out of Level 3 during the year ended 
January 3, 2009. There were no changes during the year ended 
January 3, 2009 to our valuation techniques used to measure 
asset and liability fair values on a recurring basis. See Note 15 
to our Consolidated Financial Statements for the amounts at fair 
value as of January 3, 2009.

As required by SFAS 157, assets and liabilities are classified 

in their entirety based on the lowest level of input that is sig-
nificant to the fair value measurement. Our assessment of the 
significance of a particular input to the fair value measurement 
requires judgment, and may affect the valuation of fair value 
assets and liabilities and their placement within the fair value 
hierarchy levels. The determination of fair values incorporates 
various factors required under SFAS 157. These factors include 
not only the credit standing of the counterparties involved and 
the impact of credit enhancements, but also the impact of our 
nonperformance risk on our liabilities. 

Business Combinations 

In December 2007, the FASB issued SFAS No. 141 (revised 

2007), “Business Combinations” (“SFAS 141R”). The objec-
tive of SFAS 141R is to improve the relevance, representational 
faithfulness, and comparability of the information that a company 
provides in its financial reports about a business combination 
and its effects. Under SFAS 141R, a company would be required 
to recognize the assets acquired, liabilities assumed, contractual 
contingencies and contingent consideration measured at their 
fair value at the acquisition date. It further requires that research 
and development assets acquired in a business combination that 
have no alternative future use be measured at their acquisition-
date fair value and then immediately charged to expense, and 
that acquisition-related costs are to be recognized separately 
from the acquisition and expensed as incurred. Among other 
changes, this statement would also require that “negative good-
will” be recognized in earnings as a gain attributable to the ac-
quisition, and any deferred tax benefits resulting from a business 
combination be recognized in income from continuing operations 
in the period of the combination. SFAS 141R is effective for busi-
ness combinations for which the acquisition date is on or after 
the beginning of the first annual reporting period beginning on or 
after December 15, 2008. 

Noncontrolling Interests in Consolidated Financial  
Statements 

In December 2007, the FASB issued Statement No. 160, 
“Noncontrolling Interests in Consolidated Financial Statements 
— an amendment of ARB No. 51” (“SFAS 160”). The objective 
of this Statement is to improve the relevance, comparability, and 
transparency of the financial information that a company pro-
vides in its consolidated financial statements. SFAS 160 requires 
a company to clearly identify and present ownership interests 
in subsidiaries held by parties other than the company in the 
consolidated financial statements within the equity section but 
separate from the company’s equity. It also requires the amount 
of consolidated net income attributable to the parent and to the 
noncontrolling interest be clearly identified and presented on the 
face of the consolidated statement of income; that changes in 
ownership interest be accounted for similarly, as equity transac-
tions; and when a subsidiary is deconsolidated, that any retained 
noncontrolling equity investment in the former subsidiary and 
the gain or loss on the deconsolidation of the subsidiary be 
measured at fair value. SFAS 160 is effective for fiscal years, 
and interim periods within those fiscal years, beginning on or 
after December 15, 2008. We do not believe that the adoption of 
SFAS 160 will have a material impact on our results of operations 
or financial position. 

Disclosures About Derivative Instruments and Hedging 
Activities

In March 2008, the FASB issued SFAS No. 161, Disclosures 

About Derivative Instruments and Hedging Activities — an 
amendment of FASB Statement No. 133 (“SFAS 161”). SFAS 
161 expands the disclosure requirements of FASB Statement 
No. 133 about an entity’s derivative instruments and hedging 
activities to include more detailed qualitative disclosures and 
expanded quantitative disclosures. The provisions of SFAS 161 
are effective for fiscal years and interim periods beginning after 
November 15, 2008. The adoption of SFAS 161 will not have a 
material impact on our results of operations. 

Employers’ Disclosures about Postretirement Benefit  
Plan Assets

In December 2008, the FASB issued Staff Position No. FAS 
132(R)-1, Employers’ Disclosures about Postretirement Benefit 
Plan Assets (“FSP 132(R)-1”). FSP 132(R)-1 will require addi-
tional disclosures about the major categories of plan assets and 
concentrations of risk, as well as disclosure of fair value levels, 
similar to the disclosure requirements of SFAS 157. The en-
hanced disclosures about plan assets required by FSP 132(R)-1 
must be provided in our Annual Report on Form 10-K for the year 
ending January 2, 2010.

ITem 7A.  Quantitative and Qualitative Disclosures 

about Market Risk

We are exposed to market risk from changes in foreign 
exchange rates, interest rates and commodity prices. Our risk 
management control system uses analytical techniques including 
market value, sensitivity analysis and value at risk estimations.

58 

 
H AN E SBRANDS INC. 

Foreign Exchange Risk

We sell the majority of our products in transactions denomi-
nated in u.S. dollars; however, we purchase some raw materials, 
pay a portion of our wages and make other payments in our 
supply chain in foreign currencies. our exposure to foreign  
exchange rates exists primarily with respect to the Canadian 
dollar, European euro, Mexican peso and Japanese yen against 
the u.S. dollar. We use foreign exchange forward and option 
contracts to hedge material exposure to adverse changes in 
foreign exchange rates. A sensitivity analysis technique has been 
used to evaluate the effect that changes in the market value of 
foreign exchange currencies will have on our forward and option 
contracts. At January 3, 2009, the potential change in fair value of 
foreign currency derivative instruments, assuming a 10% adverse 
change in the underlying currency price, was $4.5 million. 

Interest Rates

We are required under the Senior Secured Credit Facility and 
the Second lien Credit Facility to hedge a portion of our floating 
rate debt to reduce interest rate risk caused by floating rate 
debt issuance. At January 3, 2009, we have outstanding hedg-
ing arrangements whereby we capped the lIBoR interest rate 
component on $400 million of our floating rate debt at 3.50%. 
We also entered into interest rate swaps tied to the 3-month and 
6-month lIBoR rates whereby we fixed the lIBoR interest rate 
component on an aggregate of $1.4 billion of our floating rate 
debt at a blended rate of approximately 4.16%. Approximately 
82% of our total debt outstanding at January 3, 2009 is at a 
fixed or capped rate. After giving effect to these arrangements, 
a 25-basis point movement in the annual interest rate charged 
on the outstanding debt balances as of January 3, 2009 would 
result in a change in annual interest expense of $2.0 million.

Due to the recent significant changes in the credit markets, 

the fair values of our interest rate hedging instruments have 
decreased approximately $66.7 million during the year ended 
January 3, 2009. this activity has been deferred into Accumu-
lated other Comprehensive loss in our Consolidated Balance 
Sheet until the hedged transactions impact our earnings.

Commodities

Cotton, which represents 8% of our cost of sales, is the 

primary raw material we use to manufacture many of our 
products. While we attempt to protect our business from the 
volatility of the market price of cotton through short-term supply 
agreements and hedges from time to time, our business can 
be adversely affected by dramatic movements in cotton prices. 
the price of cotton currently in our inventory is in the mid 60 
cents per pound range which is the price that will impact our 
operating results in the first half of 2009. the prices for the 
most recent cotton crop, which will impact our operating results 
in the second half of 2009, have decreased to the low 50 cents 
per pound range. the ultimate effect of these pricing levels on 
our earnings cannot be quantified, as the effect of movements 
in cotton prices on industry selling prices are uncertain, but any 
dramatic increase in the price of cotton could have a material 
adverse effect on our business, results of operations, financial 
condition and cash flows. In addition, fluctuations in crude oil  
or petroleum prices may influence the prices of other raw  

2 0 0 8 AN Nu Al REp oR t  oN FoRM 10-K 

materials we use to manufacture our products, such as chemicals, 
dyestuffs, polyester yarn and foam. We generally purchase our 
raw materials at market prices. We use commodity financial 
instruments to hedge the price of cotton, for which there is a 
high correlation between costs and the financial instrument. We 
generally do not use commodity financial instruments to hedge 
other raw material commodity prices. At January 3, 2009, we did 
not have any cotton commodity derivatives outstanding.

ItEm 8.  Financial Statements and Supplementary 

Data

our financial statements required by this item are contained 

on pages F-1 through F-43 of this Annual Report on Form 10-K. 
See Item 15(a)(1) for a listing of financial statements provided. 

ItEm 9.  Changes in and Disagreements with Ac-
countants on Accounting and Financial 
Disclosure

None.

ItEm 9A. Controls and Procedures

Disclosure Controls and Procedures

As required by Exchange Act Rule 13a-15(b), our manage-
ment, including the Chief Executive officer and Chief Financial 
officer, conducted an evaluation of the effectiveness of our 
disclosure controls and procedures, as defined in Exchange 
Act Rule 13a-15(e), as of the end of the period covered by this 
report. Based on that evaluation, the Chief Executive officer and 
Chief Financial officer concluded that our disclosure controls 
and procedures were effective.

Internal Control over Financial Reporting

our management is responsible for establishing and main-
taining adequate internal control over financial reporting, as 
defined in Exchange Act Rule 13a-15(f). Management’s annual 
report on internal control over financial reporting and the report of 
independent registered public accounting firm are incorporated by 
reference to pages F-2 and F-3 of this Annual Report on Form 10-K.

Changes in Internal Control over Financial Reporting

In connection with the evaluation required by Exchange Act 
Rule 13a-15(d), our management, including the Chief Executive 
officer and Chief Financial officer, concluded that no changes in 
our internal control over financial reporting occurred during the 
period covered by this report that have materially affected, or 
are reasonably likely to materially affect, our internal control over 
financial reporting.

ItEm 9B.  Other Information

None.

59

 
 
H AN E SBRANDS INC. 

2 0 0 8 AN Nu Al REp oR t  oN FoRM 10-K 

PART III

Item 10.  Directors, Executive Officers and Corporate Governance

Information required by this Item 10 regarding our executive officers is included in Item 1C of this Annual Report on Form 10-K. 
We will provide other information that is responsive to this Item 10 in our definitive proxy statement or in an amendment to this An-
nual Report not later than 120 days after the end of the fiscal year covered by this Annual Report. that information is incorporated in 
this Item 10 by reference. 

Item 11.  Executive Compensation

We will provide information that is responsive to this Item 11 in our definitive proxy statement or in an amendment to this Annual 

Report not later than 120 days after the end of the fiscal year covered by this Annual Report. that information is incorporated in this 
Item 11 by reference.

Item 12.  Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

We will provide information that is responsive to this Item 12 in our definitive proxy statement or in an amendment to this Annual 

Report not later than 120 days after the end of the fiscal year covered by this Annual Report. that information is incorporated in this 
Item 12 by reference.

Item 13.  Certain Relationships and Related Transactions, and Director Independence 

We will provide information that is responsive to this Item 13 in our definitive proxy statement or in an amendment to this Annual 

Report not later than 120 days after the end of the fiscal year covered by this Annual Report. that information is incorporated in this 
Item 13 by reference.

Item 14.  Principal Accounting Fees and Services

We will provide information that is responsive to this Item 14 in our definitive proxy statement or in an amendment to this Annual 

Report not later than 120 days after the end of the fiscal year covered by this Annual Report. that information is incorporated in this 
Item 14 by reference.

Item 15.  Exhibits and Financial Statement Schedules

(a)(1)-(2) Financial Statements and Schedules

PART IV

the financial statements and schedules listed in the accompanying Index to Consolidated Financial Statements on page F-1 are 

filed as part of this Report.

(a)(3) exhibits

See “Index to Exhibits” beginning on page E-1, which is incorporated by reference herein. the Index to Exhibits lists all exhibits 

filed with this Report and identifies which of those exhibits are management contracts and compensation plans. 

60 

 
 
H AN E SBRANDS INC. 

SIGNATURES 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this 

Form 10-K to be signed on its behalf by the undersigned, thereunto duly authorized, on the 11th day of February, 2009.

HANESBRANDS INC.

/s/  Richard A. Noll

Richard A. Noll
Chief Executive Officer

POWER OF ATTORNEY

KNOW BY ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints 
jointly and severally, Richard A. Noll, E. Lee Wyatt Jr. and Joia M. Johnson, and each one of them, his or her attorneys-in-fact, each 
with the power of substitution, for him or her in any and all capacities, to sign any and all amendments to this Annual Report on Form 
10-K and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange 
Commission, hereby ratifying and confirming all that each said attorneys-in-fact, or his substitute or substitutes, may do or cause to be 
done by virtue hereof.

Pursuant to the requirements of the Securities Exchange Act of 1934, this Annual Report on Form 10-K has been signed below by 

the following persons on behalf of the registrant and in the capacities and on the dates indicated:

Signature 

Capacity 

Date

/s/   Richard A. Noll 

Richard A. Noll 

/s/   E. Lee Wyatt Jr. 

E. Lee Wyatt Jr.  

/s/   Dale W. Boyles 

Dale W. Boyles 

/s/   Lee A. Chaden 

Lee A. Chaden

/s/   Bobby J. Griffin 

Bobby J. Griffin

/s/   James C. Johnson 

James C. Johnson

/s/   Jessica T. Mathews 

Jessica T. Mathews

/s/   J. Patrick Mulcahy 

J. Patrick Mulcahy

/s/   Ronald L. Nelson 

Ronald L. Nelson

/s/   Alice M. Peterson 

Alice M. Peterson

/s/   Andrew J. Schindler 

Andrew J. Schindler

/s/   Ann E. Ziegler 

Ann E. Ziegler

Chief Executive Officer and Chairman of the Board of Directors 

February 11, 2009

(principal executive officer)  

Executive Vice President, Chief Financial Officer 

February 11, 2009

(principal financial officer)

Vice President, Chief Accounting Officer and Controller 

February 11, 2009

(principal accounting officer)

Director 

Director 

Director 

Director 

Director 

Director 

Director 

Director 

Director 

February 11, 2009

February 11, 2009

February 11, 2009

February 11, 2009

February 11, 2009

February 11, 2009

February 11, 2009

February 11, 2009

February 11, 2009

61

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

INDEX TO EXHIBITS 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

References in this Index to Exhibits to the “Registrant” are to Hanesbrands Inc. The Registrant will furnish you, without charge, a 
copy of any exhibit, upon written request. Written requests to obtain any exhibit should be sent to Corporate Secretary, Hanesbrands 
Inc., 1000 East Hanes Mill Road, Winston-Salem, North Carolina 27105. 

Exhibit 
Number  Description

Exhibit 
Number   Description

 Articles of Amendment and Restatement of Hanesbrands Inc. (incorporated by 
reference from Exhibit 3.1 to the Registrant’s Current Report on Form 8-K filed 
with the Securities and Exchange Commission on September 5, 2006).

  3.14 

3.1 

3.2 

3.3 

3.4 

3.5 

3.6 

3.7 

3.8 

3.9 

 Articles Supplementary (Junior Participating Preferred Stock, Series A) 
(incorporated by reference from Exhibit 3.2 to the Registrant’s Current Report 
on Form 8-K filed with the Securities and Exchange Commission on  
September 5, 2006).

 Amended and Restated Bylaws of Hanesbrands Inc. (incorporated by refer-
ence from Exhibit 3.1 to the Registrant’s Current Report on Form 8-K filed with 
the Securities and Exchange Commission on December 15, 2008).

 Certificate of Formation of BA International, L.L.C. (incorporated by reference 
from Exhibit 3.4 to the Registrant’s Registration Statement on Form S-4 
(Commission file number 333-142371) filed with the Securities and Exchange 
Commission on April 26, 2007).

 Limited Liability Company Agreement of BA International, L.L.C. (incorporated 
by reference from Exhibit 3.5 to the Registrant’s Registration Statement on 
Form S-4 (Commission file number 333-142371) filed with the Securities and 
Exchange Commission on April 26, 2007).

 Certificate of Incorporation of Caribesock, Inc., together with Certificate of 
Change of Location of Registered Office and Registered Agent (incorporated 
by reference from Exhibit 3.6 to the Registrant’s Registration Statement on 
Form S-4 (Commission file number 333-142371) filed with the Securities and 
Exchange Commission on April 26, 2007).

 Bylaws of Caribesock, Inc. (incorporated by reference from Exhibit 3.7 to  
the Registrant’s Registration Statement on Form S-4 (Commission file  
number 333-142371) filed with the Securities and Exchange Commission  
on April 26, 2007).

 Certificate of Incorporation of Caribetex, Inc., together with Certificate of 
Change of Location of Registered Office and Registered Agent (incorporated 
by reference from Exhibit 3.8 to the Registrant’s Registration Statement on 
Form S-4 (Commission file number 333-142371) filed with the Securities and 
Exchange Commission on April 26, 2007).

 Bylaws of Caribetex, Inc. (incorporated by reference from Exhibit 3.9 to  
the Registrant’s Registration Statement on Form S-4 (Commission file  
number 333-142371) filed with the Securities and Exchange Commission  
on April 26, 2007).

  3.10 

  3.11 

  3.12 

 Certificate of Formation of CASA International, LLC (incorporated by reference 
from Exhibit 3.10 to the Registrant’s Registration Statement on Form S-4 
(Commission file number 333-142371) filed with the Securities and Exchange 
Commission on April 26, 2007).

 Limited Liability Company Agreement of CASA International, LLC (incorporated 
by reference from Exhibit 3.11 to the Registrant’s Registration Statement on 
Form S-4 (Commission file number 333-142371) filed with the Securities and 
Exchange Commission on April 26, 2007).

 Certificate of Incorporation of Ceibena Del, Inc., together with Certificate of 
Change of Location of Registered Office and Registered Agent (incorporated 
by reference from Exhibit 3.12 to the Registrant’s Registration Statement on 
Form S-4 (Commission file number 333-142371) filed with the Securities and 
Exchange Commission on April 26, 2007). 

  3.13 

 Bylaws of Ceibena Del, Inc. (incorporated by reference from Exhibit 3.13  
to the Registrant’s Registration Statement on Form S-4 (Commission file 
number 333-142371) filed with the Securities and Exchange Commission  
on April 26, 2007).

E-1 

 Certificate of Formation of Hanes Menswear, LLC, together with Certificate 
of Conversion from a Corporation to a Limited Liability Company Pursuant to 
Section 18-214 of the Limited Liability Company Act and Certificate of Change 
of Location of Registered Office and Registered Agent (incorporated by refer-
ence from Exhibit 3.14 to the Registrant’s Registration Statement on Form S-4 
(Commission file number 333-142371) filed with the Securities and Exchange 
Commission on April 26, 2007).

 Limited Liability Company Agreement of Hanes Menswear, LLC (incorporated 
by reference from Exhibit 3.15 to the Registrant’s Registration Statement on 
Form S-4 (Commission file number 333-142371) filed with the Securities and 
Exchange Commission on April 26, 2007).

 Certificate of Incorporation of HPR, Inc., together with Certificate of Merger of 
Hanes Puerto Rico, Inc. into HPR, Inc. (now known as Hanes Puerto Rico, Inc.) 
(incorporated by reference from Exhibit 3.16 to the Registrant’s Registration 
Statement on Form S-4 (Commission file number 333-142371) filed with the 
Securities and Exchange Commission on April 26, 2007).

 Bylaws of Hanes Puerto Rico, Inc. (incorporated by reference from Exhibit 
3.17 to the Registrant’s Registration Statement on Form S-4 (Commission file 
number 333-142371) filed with the Securities and Exchange Commission on 
April 26, 2007).

 Articles of Organization of Sara Lee Direct, LLC, together with Articles of 
Amendment reflecting the change of the entity’s name to Hanesbrands Direct, 
LLC (incorporated by reference from Exhibit 3.18 to the Registrant’s Registra-
tion Statement on Form S-4 (Commission file number 333-142371) filed with 
the Securities and Exchange Commission on April 26, 2007).

 Limited Liability Company Agreement of Sara Lee Direct, LLC (now known as 
Hanesbrands Direct, LLC) (incorporated by reference from Exhibit 3.19 to the 
Registrant’s Registration Statement on Form S-4 (Commission file number 333-
142371) filed with the Securities and Exchange Commission on April 26, 2007).

 Certificate of Incorporation of Sara Lee Distribution, Inc., together with  
Certificate of Amendment of Certificate of Incorporation of Sara Lee  
Distribution, Inc. reflecting the change of the entity’s name to Hanesbrands  
Distribution, Inc. (incorporated by reference from Exhibit 3.20 to the Registrant’s 
Registration Statement on Form S-4 (Commission file number 333-142371) 
filed with the Securities and Exchange Commission on April 26, 2007).

 Bylaws of Sara Lee Distribution, Inc. (now known as Hanesbrands Distribu-
tion, Inc.) (incorporated by reference from Exhibit 3.21 to the Registrant’s 
Registration Statement on Form S-4 (Commission file number 333-142371) 
filed with the Securities and Exchange Commission on April 26, 2007).

 Certificate of Formation of HBI Branded Apparel Enterprises, LLC  
(incorporated by reference from Exhibit 3.22 to the Registrant’s Registration 
Statement on Form S-4 (Commission file number 333-142371) filed with  
the Securities and Exchange Commission on April 26, 2007).

 Operating Agreement of HBI Branded Apparel Enterprises, LLC  
(incorporated by reference from Exhibit 3.23 to the Registrant’s Registration 
Statement on Form S-4 (Commission file number 333-142371) filed with  
the Securities and Exchange Commission on April 26, 2007).

 Certificate of Incorporation of HBI Branded Apparel Limited, Inc.  
(incorporated by reference from Exhibit 3.24 to the Registrant’s Registration 
Statement on Form S-4 (Commission file number 333-142371) filed with  
the Securities and Exchange Commission on April 26, 2007).

 Bylaws of HBI Branded Apparel Limited, Inc. (incorporated by reference  
from Exhibit 3.25 to the Registrant’s Registration Statement on Form S-4 
(Commission file number 333-142371) filed with the Securities and Exchange 
Commission on April 26, 2007). 

  3.15 

  3.16 

  3.17 

  3.18 

  3.19 

  3.20 

  3.21 

  3.22 

  3.23 

  3.24 

  3.25 

 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

Exhibit 
Number   Description

Exhibit 
Number   Description

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

  3.26 

  3.27 

  3.28 

  3.29 

  3.30 

  3.31 

  3.32 

  3.33 

  3.34 

  3.35 

  3.36 

  3.37 

  3.38 

 Certificate of Formation of HbI International, LLC (incorporated by reference 
from Exhibit 3.26 to the Registrant’s Registration Statement on Form S-4 
(Commission file number 333-142371) filed with the Securities and Exchange 
Commission on April 26, 2007).

 Limited Liability Company Agreement of HbI International, LLC (incorporated 
by reference from Exhibit 3.27 to the Registrant’s Registration Statement on 
Form S-4 (Commission file number 333-142371) filed with the Securities and 
Exchange Commission on April 26, 2007).

 Certificate of Formation of SL Sourcing, LLC, together with Certificate of 
Amendment to the Certificate of Formation of SL Sourcing, LLC reflecting the 
change of the entity’s name to HBI Sourcing, LLC (incorporated by reference 
from Exhibit 3.28 to the Registrant’s Registration Statement on Form S-4 
(Commission file number 333-142371) filed with the Securities and Exchange 
Commission on April 26, 2007).

 Limited Liability Company Agreement of SL Sourcing, LLC (now known as HBI 
Sourcing, LLC) (incorporated by reference from Exhibit 3.29 to the Registrant’s 
Registration Statement on Form S-4 (Commission file number 333-142371) 
filed with the Securities and Exchange Commission on April 26, 2007).

  3.39 

  3.40 

  3.41 

  3.42 

 Limited Liability Company Agreement of Seamless Textiles, LLC (incorporated 
by reference from Exhibit 3.41 to the Registrant’s Registration Statement on 
Form S-4 (Commission file number 333-142371) filed with the Securities and 
Exchange Commission on April 26, 2007). 

 Certificate of Incorporation of UPCR, Inc., together with Certificate of Change 
of Location of Registered Office and Registered Agent (incorporated by refer-
ence from Exhibit 3.42 to the Registrant’s Registration Statement on Form S-4 
(Commission file number 333-142371) filed with the Securities and Exchange 
Commission on April 26, 2007).

 Bylaws of UPCR, Inc. (incorporated by reference from Exhibit 3.43 to the 
Registrant’s Registration Statement on Form S-4 (Commission file number 
333-142371) filed with the Securities and Exchange Commission on  
April 26, 2007).

 Certificate of Incorporation of UPEL, Inc., together with Certificate of Change 
of Location of Registered Office and Registered Agent (incorporated by refer-
ence from Exhibit 3.44 to the Registrant’s Registration Statement on Form S-4 
(Commission file number 333-142371) filed with the Securities and Exchange 
Commission on April 26, 2007).

 Certificate of Formation of Inner Self LLC (incorporated by reference from 
Exhibit 3.30 to the Registrant’s Registration Statement on Form S-4  
(Commission file number 333-142371) filed with the Securities  
and Exchange Commission on April 26, 2007).

  3.43 

 Bylaws of UPEL, Inc. (incorporated by reference from Exhibit 3.45 to the 
Registrant’s Registration Statement on Form S-4 (Commission file number 
333-142371) filed with the Securities and Exchange Commission on  
April 26, 2007).

 Limited Liability Company Agreement of Inner Self LLC (incorporated by  
reference from Exhibit 3.31 to the Registrant’s Registration Statement on 
Form S-4 (Commission file number 333-142371) filed with the Securities  
and Exchange Commission on April 26, 2007).

 Certificate of Formation of Jasper-Costa Rica, L.L.C. (incorporated by  
reference from Exhibit 3.32 to the Registrant’s Registration Statement on 
Form S-4 (Commission file number 333-142371) filed with the Securities  
and Exchange Commission on April 26, 2007).

 Amended and Restated Limited Liability Company Agreement of Jasper-Costa 
Rica, L.L.C. (incorporated by reference from Exhibit 3.33 to the Registrant’s 
Registration Statement on Form S-4 (Commission file number 333-142371) 
filed with the Securities and Exchange Commission on April 26, 2007).

 Certificate of Formation of Playtex Dorado, LLC, together with Certificate of 
Conversion from a Corporation to a Limited Liability Company Pursuant to 
Section 18-214 of the Limited Liability Company Act (incorporated by refer-
ence from Exhibit 3.36 to the Registrant’s Registration Statement on Form S-4 
(Commission file number 333-142371) filed with the Securities and Exchange 
Commission on April 26, 2007).

 Amended and Restated Limited Liability Company Agreement of Playtex 
Dorado, LLC (incorporated by reference from Exhibit 3.37 to the Registrant’s 
Registration Statement on Form S-4 (Commission file number 333-142371) 
filed with the Securities and Exchange Commission on April 26, 2007).

 Certificate of Incorporation of Playtex Industries, Inc. (incorporated by refer-
ence from Exhibit 3.38 to the Registrant’s Registration Statement on Form S-4 
(Commission file number 333-142371) filed with the Securities and Exchange 
Commission on April 26, 2007).

 Bylaws of Playtex Industries, Inc. (incorporated by reference from Exhibit 
3.39 to the Registrant’s Registration Statement on Form S-4 (Commission file 
number 333-142371) filed with the Securities and Exchange Commission on 
April 26, 2007).

 Certificate of Formation of Seamless Textiles, LLC, together with Certificate  
of Conversion from a Corporation to a Limited Liability Company Pursuant  
to Section 18-214 of the Limited Liability Company Act (incorporated by  
reference from Exhibit 3.40 to the Registrant’s Registration Statement on 
Form S-4 (Commission file number 333-142371) filed with the Securities  
and Exchange Commission on April 26, 2007).

4.1 

4.2 

4.3 

4.4 

4.5 

 Rights Agreement between Hanesbrands Inc. and Computershare Trust 
Company, N.A., Rights Agent. (incorporated by reference from Exhibit 4.1 
to the Registrant’s Current Report on Form 8-K filed with the Securities and 
Exchange Commission on September 5, 2006).

 Form of Rights Certificate (incorporated by reference from Exhibit 4.2 to 
the Registrant’s Current Report on Form 8-K filed with the Securities and 
Exchange Commission on September 5, 2006).

 Placement Agreement, dated December 11, 2006, among Hanesbrands Inc., 
certain subsidiaries of Hanesbrands Inc., Morgan Stanley & Co. Incorporated 
and Merrill Lynch, Pierce, Fenner & Smith Incorporated (incorporated by refer-
ence from Exhibit 4.1 to the Registrant’s Current Report on Form 8-K filed with 
the Securities and Exchange Commission on December 15, 2006).

 Indenture, dated as of December 14, 2006, among Hanesbrands Inc., certain 
subsidiaries of Hanesbrands Inc., and Branch Banking and Trust Company, as 
Trustee (incorporated by reference from Exhibit 4.1 to the Registrant’s Current 
Report on Form 8-K filed with the Securities and Exchange Commission on 
December 20, 2006).

 Registration Rights Agreement with respect to Floating Rate Senior Notes 
due 2014, dated as of December 14, 2006, among Hanesbrands Inc., certain 
subsidiaries of Hanesbrands Inc., and Morgan Stanley & Co. Incorporated, 
Merrill Lynch, Pierce, Fenner & Smith Incorporated, ABN AMRO Incorporated, 
Barclays Capital Inc., Citigroup Global Markets Inc., and HSBC Securities 
(USA) Inc. (incorporated by reference from Exhibit 4.2 to the Registrant’s Cur-
rent Report on Form 8-K filed with the Securities and Exchange Commission 
on December 20, 2006).

4.6 

 Indenture, dated as of August 1, 2008, among the Registrant, certain subsid-
iaries of the Registrant, and Branch Banking and Trust Company, as Trustee 
(incorporated by reference from Exhibit 4.3 to the Registrant’s Registration 
Statement on Form S-3 (Commission file number 333-152733) filed with the 
Securities and Exchange Commission on August 1, 2008).

  10.1 

  10.2 

 Hanesbrands Inc. Omnibus Incentive Plan of 2006 (incorporated by reference 
from Exhibit 10.1 to the Registrant’s Current Report on Form 8-K filed with the 
Securities and Exchange Commission on September 5, 2006).*

 Form of Stock Option Grant Notice and Agreement under the Hanesbrands 
Inc. Omnibus Incentive Plan of 2006 (incorporated by reference from Exhibit 
10.3 to the Registrant’s Current Report on Form 8-K filed with the Securities 
and Exchange Commission on September 5, 2006).*

E-2

 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

Exhibit 
Number   Description

Exhibit 
Number   Description

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

  10.3 

 Form of Restricted Stock Unit Grant Notice and Agreement under the 
Hanesbrands Inc. Omnibus Incentive Plan of 2006. (incorporated by reference 
from Exhibit 10.4 to the Registrant’s Current Report on Form 8-K filed with the 
Securities and Exchange Commission on September 5, 2006).*

 10.25 

 Indemnification and Insurance Matters Agreement dated August 31, 2006 
between the Registrant and Sara Lee Corporation (incorporated by reference 
from Exhibit 10.26 to the Registrant’s Annual Report on Form 10-K filed with 
the Securities and Exchange Commission on September 28, 2006).

  10.4 

 Form of Non-Employee Director Restricted Stock Unit Grant Notice and 
Agreement under the Hanesbrands Inc. Omnibus Incentive Plan of 2006.*

 10.26 

  10.5 

 Form of Non-Employee Director Stock Option Grant Notice and Agreement 
under the Hanesbrands Inc. Omnibus Incentive Plan of 2006 (incorporated by 
reference from Exhibit 10.5 to the Registrant’s Transition Report on Form 10-K 
filed with the Securities and Exchange Commission on February 22, 2007).*

 10.27 

  10.6  Hanesbrands Inc. Retirement Savings Plan.*

  10.7  Hanesbrands Inc. Supplemental Employee Retirement Plan *

  10.8 

  10.9 

 Hanesbrands Inc. Performance-Based Annual Incentive Plan (incorporated by 
reference from Exhibit 10.7 to the Registrant’s Current Report on Form 8-K 
filed with the Securities and Exchange Commission on September 5, 2006).*

 Hanesbrands Inc. Executive Deferred Compensation Plan (incorporated by 
reference from Exhibit 10.3 to the Registrant’s Quarterly Report on Form 10-Q 
filed with the Securities and Exchange Commission on October 31, 2008).*

 10.10  Hanesbrands Inc. Executive Life Insurance Plan.*

 10.11  Hanesbrands Inc. Executive Long-Term Disability Plan.*

 10.12 

 Hanesbrands Inc. Employee Stock Purchase Plan of 2006 (incorporated by 
reference from Exhibit 10.11 to the Registrant’s Current Report on Form 8-K 
filed with the Securities and Exchange Commission on September 5, 2006).*

 10.13  Hanesbrands Inc. Non-Employee Director Deferred Compensation Plan.*

 10.14 

 Severance/Change in Control Agreement dated December 18, 2008 between 
the Registrant and Richard A. Noll.*

 10.15 

 Severance/Change in Control Agreement dated December 18, 2008 between 
the Registrant and Gerald W. Evans Jr.*

 10.16 

 Severance/Change in Control Agreement dated December 18, 2008 between 
the Registrant and E. Lee Wyatt Jr.*

 10.17 

 Severance/Change in Control Agreement dated December 10, 2008 between 
the Registrant and Kevin W. Oliver.*

 10.28 

 10.29 

 10.30 

 10.31 

 10.18 

 Severance/Change in Control Agreement dated December 17, 2008 between 
the Registrant and Joia M. Johnson.*

 10.32 

 10.19 

 Severance/Change in Control Agreement dated December 18, 2008 between 
the Registrant and William J. Nictakis.*

 Intellectual Property Matters Agreement dated August 31, 2006 between the 
Registrant and Sara Lee Corporation (incorporated by reference from Exhibit 
10.27 to the Registrant’s Annual Report on Form 10-K filed with the Securities 
and Exchange Commission on September 28, 2006). 

 First Lien Credit Agreement dated September 5, 2006 (the “Senior Secured 
Credit Facility”) among the Registrant the various financial institutions and 
other persons from time to time party thereto, HSBC Bank USA, National 
Association, LaSalle Bank National Association, Barclays Bank PLC, Merrill 
Lynch, Pierce, Fenner & Smith Incorporated, Morgan Stanley Senior Funding, 
Inc., Citicorp USA, Inc. and Citibank, N.A. (incorporated by reference from 
Exhibit 10.28 to the Registrant’s Annual Report on Form 10-K filed with the 
Securities and Exchange Commission on September 28, 2006).†

 First Amendment dated February 22, 2007 to the Senior Secured Credit Facil-
ity (incorporated by reference from Exhibit 10.1 to the Registrant’s Current 
Report on Form 8-K filed with the Securities and Exchange Commission on 
February 28, 2007).

 Second Amendment dated August 21, 2008 to the Senior Secured Credit 
Facility (incorporated by reference from Exhibit 10.1 to the Registrant’s Cur-
rent Report on Form 8-K filed with the Securities and Exchange Commission 
on August 27, 2008).

 Second Lien Credit Agreement dated September 5, 2006 (the “Second Lien 
Credit Agreement”) among HBI Branded Apparel Limited, Inc., Hanesbrands 
Inc., the various financial institutions and other persons from time to time 
party thereto, HSBC Bank USA, National Association, LaSalle Bank National 
Association, Barclays Bank PLC, Merrill Lynch, Pierce, Fenner & Smith Incor-
porated, Morgan Stanley Senior Funding, Inc., Citicorp USA, Inc. and Citibank, 
N.A. (incorporated by reference from Exhibit 10.29 to the Registrant’s Annual 
Report on Form 10-K filed with the Securities and Exchange Commission on 
September 28, 2006).†

 First Amendment dated August 21, 2008 to the Second Lien Credit Agreement 
(incorporated by reference from Exhibit 10.2 to the Registrant’s Current Report 
on Form 8-K filed with the Securities and Exchange Commission on August 
27, 2008).

 Receivables Purchase Agreement dated as of November 27, 2007 among HBI 
Receivables LLC and the Registrant, JPMorgan Chase Bank, N.A., HSBC Bank 
USA, National Association, Falcon Asset Securitization Company LLC, Bryant 
Park Funding LLC, and HSBC Securities (USA) Inc. (incorporated by reference 
from Exhibit 10.34 to the Registrant’s Annual Report on Form 10-K filed with 
the Securities and Exchange Commission on February 19, 2008).†

 Master Separation Agreement dated August 31, 2006 between the Registrant 
and Sara Lee Corporation (incorporated by reference from Exhibit 10.21 to 
the Registrant’s Annual Report on Form 10-K filed with the Securities and 
Exchange Commission on September 28, 2006).

 Tax Sharing Agreement dated August 31, 2006 between the Registrant 
and Sara Lee Corporation (incorporated by reference from Exhibit 10.22 to 
the Registrant’s Annual Report on Form 10-K filed with the Securities and 
Exchange Commission on September 28, 2006).

 Employee Matters Agreement dated August 31, 2006 between the Registrant 
and Sara Lee Corporation (incorporated by reference from Exhibit 10.23 to 
the Registrant’s Annual Report on Form 10-K filed with the Securities and 
Exchange Commission on September 28, 2006).

 Master Transition Services Agreement dated August 31, 2006 between the 
Registrant and Sara Lee Corporation (incorporated by reference from Exhibit 
10.24 to the Registrant’s Annual Report on Form 10-K filed with the Securities 
and Exchange Commission on September 28, 2006).

 Real Estate Matters Agreement dated August 31, 2006 between the Regis-
trant and Sara Lee Corporation (incorporated by reference from Exhibit 10.25 
to the Registrant’s Annual Report on Form 10-K filed with the Securities and 
Exchange Commission on September 28, 2006).

 10.20 

 10.21 

 10.22 

 10.23 

 10.24 

E-3 

  12.1  Ratio of Earnings to Fixed Charges.

  21.1  Subsidiaries of the Registrant.

  23.1  Consent of PricewaterhouseCoopers LLP.

  24.1 

Powers of Attorney (included on the signature pages hereto).

  31.1  Certification of Richard A. Noll, Chief Executive Officer.

  31.2  Certification of E. Lee Wyatt Jr., Chief Financial Officer.

  32.1  Section 1350 Certification of Richard A. Noll, Chief Executive Officer.

  32.2  Section 1350 Certification of E. Lee Wyatt Jr., Chief Financial Officer.

* 

† 

 Agreement relates to executive compensation.

 Portions of this exhibit were redacted pursuant to a confidential treatment request 
filed with the Secretary of the Securities and Exchange Commission pursuant to 
Rule 24b-2 under the Securities Exchange Act of 1934, as amended. 

 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN Nu Al REp oR t  oN FoRM 10-K 

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS   
HANESBRANDS 

Consolidated Financial Statements 

Page

Management’s Report on Internal Control over Financial Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

F-2 

Report of Independent Registered public Accounting Firm . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

F-3 

Consolidated Statements of Income for the years ended January 3, 2009 and December 29, 2007, six months ended  

December 30, 2006 and year ended July 1, 2006  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

F-4 

Consolidated Balance Sheets at January 3, 2009 and December 29, 2007. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

F-5 

Consolidated Statements of Stockholders’ or parent Companies’ Equity and Comprehensive Income for the years ended  

January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006  . . . . . . . . . . . . 

F-6 

Consolidated Statements of Cash Flows for the years ended January 3, 2009 and December 29, 2007, six months ended  

December 30, 2006 and year ended July 1, 2006  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

F-7 

Notes to Consolidated Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

F-8 

F-1

 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Management’s Report on Internal Control Over Financial Reporting 

Management of Hanesbrands Inc. (“Hanesbrands”) is responsible for establishing and maintaining adequate internal control over 

financial reporting as defined in Rules 13a−15(f) under the Securities and Exchange Act of 1934. Internal control over financial report-
ing is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of finan-
cial statements for external purposes in accordance with accounting principles generally accepted in the United States. Hanesbrands’ 
system of internal control over financial reporting includes those policies and procedures that (i) pertain to the maintenance of records 
that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of Hanesbrands; (ii) provide 
reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with 
accounting principles generally accepted in the United States, and that receipts and expenditures of Hanesbrands are being made 
only in accordance with authorizations of management and directors of Hanesbrands; and (iii) provide reasonable assurance regarding 
prevention or timely detection of unauthorized acquisition, use, or disposition of Hanesbrands’ assets that could have a material effect 
on the financial statements.

Management has evaluated the effectiveness of Hanesbrands’ internal control over financial reporting as of January 3, 2009, 
based upon criteria for effective internal control over financial reporting described in Internal Control — Integrated Framework issued 
by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”). Based on our evaluation, management deter-
mined that Hanesbrands’ internal control over financial reporting was effective as of January 3, 2009.

The effectiveness of our internal control over financial reporting as of January 3, 2009 has been audited by Pricewaterhouse- 

Coopers LLP, an independent registered public accounting firm, as stated in their report which is included in Part II, Item 8 of this  
Annual Report on Form 10-K. 

F-2 

 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Report of Independent Registered Public Accounting Firm 

To the Board of Directors and Stockholders of Hanesbrands Inc.

In our opinion, the consolidated financial statements listed in the accompanying index present fairly, in all material respects,  
the financial position of Hanesbrands Inc. at January 3, 2009 and December 29, 2007, and the results of its operations and its cash 
flows for each of the two years in the period ended January 3, 2009, the six months ended December 30, 2006, and the year ended 
July 1, 2006 in conformity with accounting principles generally accepted in the United States of America. Also in our opinion, the 
Company maintained, in all material respects, effective internal control over financial reporting as of January 3, 2009, based on 
criteria established in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway 
Commission (“COSO”). The Company’s management is responsible for these financial statements, for maintaining effective internal 
control over financial reporting and for its assessment of the effectiveness of internal control over financial reporting, included in  
Management’s Report on Internal Control over Financial Reporting. Our responsibility is to express opinions on these financial state-
ments and on the Company’s internal control over financial reporting based on our audits which were integrated audits in 2008 and 
2007. We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). 
Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements 
are free of material misstatement and whether effective internal control over financial reporting was maintained in all material  
respects. Our audits of the financial statements included examining, on a test basis, evidence supporting the amounts and disclo-
sures in the financial statements, assessing the accounting principles used and significant estimates made by management, and 
evaluating the overall financial statement presentation. Our audit of internal control over financial reporting included obtaining an  
understanding of internal control over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating 
the design and operating effectiveness of internal control based on the assessed risk. Our audits also included performing such other 
procedures as we considered necessary in the circumstances. We believe that our audits provide a reasonable basis for our opinions.

As discussed in Notes 16 and 17 to the consolidated financial statements, the Company changed the manner in which it accounts 
for its defined benefit pension and other postretirement plans effective December 30, 2006, and changed the measurement date for 
its plan assets and benefit obligations effective December 29, 2007. 

A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability 

of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted  
accounting principles. A company’s internal control over financial reporting includes those policies and procedures that (i) pertain  
to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets  
of the company; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial state-
ments in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being 
made only in accordance with authorizations of management and directors of the company; and (iii) provide reasonable assurance 
regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a 
material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also,  
projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because 
of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

/s/  PricewaterhouseCoopers LLP
Greensboro, North Carolina
February 11, 2009 

F-3

 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Consolidated Statements of Income

(in thousands, except share and per share amounts) 

Years Ended 

January 3, 2009 

December 29, 2007 

Net sales  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Cost of sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

  Gross profit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Selling, general and administrative expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Gain on curtailment of postretirement benefits  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Restructuring . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

  Operating profit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Other (income) expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Interest expense, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Income before income tax expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Income tax expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

$ 4,248,770 

2,871,420 

1,377,350 
1,009,607 
— 

50,263 

317,480 
(634) 

155,077 

163,037 
35,868 

$ 4,474,537 

3,033,627 

1,440,910 
1,040,754 
(32,144) 

43,731 

388,569 
5,235 

199,208 

184,126 
57,999 

  Net income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

$

127,169 

$

126,127 

Earnings per share:
  Basic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Diluted. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Weighted average shares outstanding: 
  Basic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Diluted. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

$
$

1.35 
1.34 

$
$

1.31 
1.30 

94,171 
95,164 

95,936 
96,741 

Six Months Ended 
December 30, 2006 

$ 2,250,473 

1,530,119 

720,354 
547,469 
(28,467) 

11,278 

190,074 
7,401 

70,753 

111,920 
37,781 

74,139 

0.77 
0.77 

96,309 
96,620 

$

$
$

Year Ended
July 1, 2006

$ 4,472,832 

2,987,500 

1,485,332 
1,051,833 
— 

(101)

433,600 
— 

17,280 

416,320 
93,827 

$

322,493 

$
$

3.35 
3.35 

96,306 
96,306 

See accompanying notes to Consolidated Financial Statements. 

F-4 

 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Consolidated Balance Sheets

(in thousands, except share and per share amounts) 

January 3, 2009 

December 29, 2007

ASSETS
Cash and cash equivalents  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Trade accounts receivable less allowances of $21,897 at January 3, 2009 and $31,642 at December 29, 2007 . . . . . . . . . . . . . . . . . . . . . .  

Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Deferred tax assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Other current assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Total current assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Property, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Trademarks and other identifiable intangibles, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Goodwill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Deferred tax assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Other noncurrent assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

$

67,342 

$

174,236

404,930 

1,290,530 

181,850 

165,673 

2,110,325 

588,189 

147,443 

322,002 

321,037 

45,053 

575,069

1,117,052

172,909 

55,068 

2,094,334 

534,286 

151,266 

310,425 

263,157 

86,015 

Total assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

$ 3,534,049 

$ 3,439,483 

LIABILITIES AND STOCKHOLDERS’ EQUITY
Accounts payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

$

325,518 

$

289,166 

Accrued liabilities and other: 

Payroll and employee benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

  Advertising and promotion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

Freight and duty  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

  Restructuring. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

  Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

Notes payable  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

Current portion of long-term debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

Total current liabilities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

82,815 

69,102 

31,153 

21,381 

110,941 

61,734 

45,640 

748,284 

Long-term debt. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

2,130,907 

Pension and postretirement benefits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

Other noncurrent liabilities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

294,095 

175,608 

Total liabilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

3,348,894 

115,133 

85,359 

36,894 

19,636 

123,217 

19,577 

— 

688,982 

2,315,250 

38,657 

107,690 

3,150,579 

Stockholders’ equity: 

Preferred stock (50,000,000 authorized shares; $.01 par value) Issued and outstanding — None  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

— 

— 

  Common stock (500,000,000 authorized shares; $.01 par value) Issued and outstanding —  

93,520,132 at January 3, 2009 and 95,232,478 at December 29, 2007 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
  Additional paid-in capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

  Retained earnings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

  Accumulated other comprehensive loss. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

Total stockholders’ equity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

935 
248,167 

217,522 

(281,469) 

185,155 

954 
199,019 

117,849 

(28,918)

288,904 

Total liabilities and stockholders’ equity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   

$ 3,534,049 

$ 3,439,483 

See accompanying notes to Consolidated Financial Statements. 

F-5

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Consolidated Statements of Stockholders’ or Parent Companies’ Equity and Comprehensive Income
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006

(in thousands) 

Common Stock 
Shares  Amount 

Additional 
Paid-In 
Capital 

Accumulated 
Other 
Retained   Comprehensive 
Loss 
Earnings 

Parent
Companies’
Equity
Investment  

Total

Balances at July 2, 2005  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Net income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Translation adjustments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Net unrealized loss on qualifying cash flow hedges, net of tax of $2,358 . . . . . . . . . . .  

Comprehensive income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Net transactions with parent companies  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Balances at July 1, 2006  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Net income from July 2, 2006 through September 4, 2006  . . . . . . . . . . . . . . . . . . . . . .  

Net income from September 5, 2006 through December 30, 2006. . . . . . . . . . . . . . . . .  

Translation adjustments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Net unrealized loss on qualifying cash flow hedges, net of tax of $453  . . . . . . . . . . . .  

Minimum pension and postretirement liability from September 6, 2006  

— 
— 

— 

— 

— 

— 

— 

— 

— 

— 

$

$ — 
— 

—  $
— 

— 

— 

— 

— 

— 

— 

$ — 

$

—  $

— 

— 

— 

— 

through December 30, 2006, net of tax of $6,281 . . . . . . . . . . . . . . . . . . . . . . . . . . .  

— 

— 

Comprehensive income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Net transactions with parent companies  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Payments to Sara Lee Corporation in connection with the spin off . . . . . . . . . . . . . . . .  

— 

— 

— 

— 

Consummation of spin off transaction on September 5, 2006, including  

distribution of Hanesbrands Inc. common stock by Sara Lee Corporation  . . . . . . . .  

96,306 

963 

84,537 

Minimum pension and postretirement liability from July 2, 2006 through  

  September 5, 2006, net of tax of $34,261 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Stock-based compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Exercise of stock options . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Adoption of SFAS 158, net of tax  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

— 

— 

6 

— 

— 

— 

— 

— 

— 

10,176 

139 

— 

— 

— 

— 

— 

— 

— 

— 

— 
— 

— 

— 

— 

— 

— 

33,024 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

$ (18,209) 
— 

$ 2,620,571 
322,493 

$ 2,602,362
322,493

13,518 

(3,693) 

— 

— 

— 

294,454 

13,518

(3,693)

332,318

294,454 

$

(8,384) 

$ 3,237,518 

$ 3,229,134 

— 

— 

(5,989) 

(597) 

(9,864) 

— 

— 

— 

(53,813) 

— 

— 

19,079 

41,115 

— 

— 

— 

— 

41,115 

33,024 

(5,989)

(597)

(9,864)

57,689

(793,133) 

(793,133)

(2,400,000) 

(2,400,000)

(85,500) 

—

— 

— 

— 

— 

(53,813)

10,176

139

19,079

Balances at December 30, 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

96,312 

$ 963 

$ 94,852  $ 33,024 

$ (59,568) 

$

— 

$

69,271

Net income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Translation adjustments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Net unrealized loss on qualifying cash flow hedges, net of tax of $4,456 . . . . . . . . . . .  

Recognition of gain from healthcare plan settlement, net of tax of $12,505. . . . . . . . .  

Net unrecognized loss from pension and postretirement plans, net of tax of $23,590 . . .  

Comprehensive income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Stock-based compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Exercise of stock options, vesting of restricted stock units and other . . . . . . . . . . . . . .  

— 

— 

— 

— 

— 

— 

533 

Stock repurchases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Final separation of pension plan assets and liabilities . . . . . . . . . . . . . . . . . . . . . . . . . .  

(1,613) 
— 

Net transactions related to spin off. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Adoption of SFAS 158, net of tax  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

— 

— 

— 

— 

— 

— 

— 

— 

7 

(16) 
— 

— 

— 

— 

— 

— 

— 

— 

33,185 

3,428 

(2,006) 
74,189 

(4,629) 

— 

126,127 

— 

— 

— 

— 

— 

— 

(42,451) 
— 

— 

1,149 

— 

20,114 

(6,877) 

(19,639) 

37,052 

— 

— 

— 
— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 
— 

— 

— 

126,127

20,114

(6,877)

(19,639)

37,052

156,777

33,185

3,435

(44,473)
74,189

(4,629)

1,149

Balances at December 29, 2007 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

95,232 

$ 954 

$ 199,019  $ 117,849 

$ (28,918) 

$

— 

$ 288,904

Net income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Translation adjustments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Net unrealized loss on qualifying cash flow hedges, net of tax of $24,683 . . . . . . . . . .  

Net unrecognized loss from pension and postretirement plans, net of tax of $117,012 . .  

Comprehensive loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Stock-based compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Exercise of stock options, vesting of restricted stock units and other . . . . . . . . . . . . . .  

— 

— 

— 

— 

— 

456 

Stock repurchases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

(1,224) 

Net transactions related to spin off. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

(944) 

— 

— 

— 

— 

— 

2 

(12) 

(9) 

— 

— 

— 

— 

31,002 

10,076 

127,169 

— 

— 

— 

— 

— 

(2,767) 

(27,496) 

10,837 

— 

— 

(29,463) 

(38,818) 

(184,270) 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

— 

127,169

(29,463)

(38,818)

(184,270)

(125,382)

31,002

10,078

(30,275)

10,828

Balances at January 3, 2009 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

93,520 

$ 935 

$ 248,167  $ 217,522 

$ (281,469) 

$

— 

$ 185,155

See accompanying notes to Consolidated Financial Statements. 

F-6 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Consolidated Statements of Cash Flows

(in thousands) 

Operating activities:
Net income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Adjustments to reconcile net income to net cash provided by operating activities: 
  Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Amortization of intangibles  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Restructuring. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Gain on curtailment of postretirement benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Losses on early extinguishment of debt. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Gain on repurchase of Floating Rate Senior Notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Amortization of debt issuance costs  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Stock compensation expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Deferred taxes  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Changes in assets and liabilities:

  Accounts receivable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Other assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Due to and from related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Accounts payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Accrued liabilities and other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

  Net cash provided by operating activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Investing activities:

Purchases of property, plant and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Acquisitions of businesses, net of cash acquired  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Acquisition of trademark  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Proceeds from sales of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

  Net cash used in investing activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Financing activities:

Principal payments on capital lease obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Borrowings on notes payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Repayments on notes payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Issuance of debt under credit facilities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Cost of debt issuance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Payments to Sara Lee Corporation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Borrowings on revolving loan facility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Repayments on revolving loan facility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Repayment of debt under credit facilities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Issuance of Floating Rate Senior Notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Repurchase of Floating Rate Senior Notes  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Repayment of bridge loan facility. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Borrowings on accounts receivable securitization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Repayments on accounts receivable securitization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Proceeds from stock options exercised  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Stock repurchases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Transaction with Sara Lee Corporation  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Increase (decrease) in bank overdraft, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Borrowings on notes payable to related entities, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Net transactions with parent companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Net transactions with related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

  Net cash used in financing activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Effect of changes in foreign exchange rates on cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Increase (decrease) in cash and cash equivalents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Cash and cash equivalents at beginning of period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

 Years Ended 

January 3, 2009 

  December 29, 2007 

Six Months Ended 
December 30, 2006 

Year Ended
July 1, 2006

$ 127,169 

$ 126,127 

$

74,139 

$

322,493

103,126 
12,019 
5,133 
— 
1,332 
(1,966) 
6,032 
31,449 
(1,445) 
(1,616) 

163,687 
(182,971) 
(49,256) 
— 
34,046 
(69,342) 

177,397 

(186,957) 
(14,655) 
— 
25,008 
(644) 

(177,248) 

(892) 
602,627 
(560,066) 
— 
(69) 
— 
791,000 
(791,000) 
(125,000) 
— 
(4,354) 
— 
20,944 
(28,327) 
2,191 
(30,275) 
18,000 
483 
— 
— 
— 
— 

(104,738) 

(2,305) 

(106,894) 
174,236 

125,471 
6,205 
(3,446) 
(32,144) 
5,235 
— 
6,475 
33,625 
28,069 
(75) 

(81,396) 
96,338 
19,212 
— 
67,038 
(37,694) 

359,040 

(91,626) 
(20,243) 
(5,000) 
16,573 
(789) 

(101,085) 

(1,196) 
66,413 
(88,970) 
— 
(3,266) 
— 
— 
— 
(428,125) 
— 
— 
— 
250,000 
— 
6,189 
(44,473) 
— 
883 
(834) 
— 
— 
— 

(243,379) 

3,687 

18,263 
155,973 

69,946 
3,466 
(812) 
(28,467) 
7,401 
— 
2,279 
15,623 
3,485 
1,693 

22,004 
23,191 
(38,726) 
— 
17,546 
(36,689) 

136,079 

(29,764) 
(6,666) 
— 
12,949 
450 

(23,031) 

(3,088) 
10,741 
(3,508) 
2,600,000 
(50,248) 
(2,424,606) 
— 
— 
(106,625) 
500,000 
— 
(500,000) 
— 
— 
139 
— 
— 
— 
(274,551) 
— 
193,255 
(195,381) 

(253,872) 

(1,455) 

(142,279) 
298,252 

105,173
9,031
(4,220)
—
—
—
—
—
(46,804)
1,456

59,403
69,215
21,169
(5,048)
(673)
(20,574)

510,621

(110,079)
(2,436)
—
5,520
(3,666)

(110,661)

(5,542)
7,984
(93,073)
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
275,385
143,898
(1,251,962)
(259,026)

(1,182,336)

(171)

(782,547)
1,080,799

Cash and cash equivalents at end of period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

$

67,342 

$ 174,236 

$

155,973 

$

298,252

See accompanying notes to Consolidated Financial Statements. 

F-7

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements 
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

(1)  Background

On February 10, 2005, Sara Lee Corporation (“Sara Lee”)  
announced an overall transformation plan which included spin-
ning off Sara Lee’s apparel business in the Americas and Asia 
(the “Branded Apparel Americas and Asia Business”). In connec-
tion with the spin off, Sara Lee incorporated Hanesbrands Inc., 
a Maryland corporation (“Hanesbrands” and, together with its 
consolidated subsidiaries, the “Company”), to which it would 
transfer the assets and liabilities related to the Branded Apparel 
Americas and Asia Business. On August 31, 2006, Sara Lee 
transferred to the Company substantially all the assets and liabili-
ties, at historical cost, comprising the Branded Apparel Americas 
and Asia Business.

On September 5, 2006, as a condition to the distribution 
to Sara Lee’s stockholders of all of the outstanding shares of 
the common stock of Hanesbrands, the Company distributed 
to Sara Lee a cash dividend payment of $1,950,000 and repaid 
a loan from Sara Lee in the amount of $450,000, and Sara Lee 
distributed to its stockholders all of the outstanding shares of 
Hanesbrands’ common stock, with each stockholder receiving 
one share of Hanesbrands’ common stock for each eight shares 
of Sara Lee’s common stock that they held as of the August 
18, 2006 record date. As a result of such distribution, Sara Lee 
ceased to own any equity interest in the Company and the 
Company became an independent, separately traded, publicly 
held company.

The Consolidated Financial Statements reflect the consoli-
dated operations of Hanesbrands Inc. and its subsidiaries as a 
separate, stand alone entity subsequent to September 5, 2006, 
in addition to the historical operations of the Branded Apparel 
Americas and Asia Business which were operated as part of 
Sara Lee prior to the spin off. Under Sara Lee’s ownership, cer-
tain of the Branded Apparel Americas and Asia Business’s opera-
tions were divisions of Sara Lee and not separate legal entities, 
while the Branded Apparel Americas and Asia Business’s foreign 
operations were subsidiaries of Sara Lee. A direct ownership 
relationship did not exist among the various units comprising 
the Branded Apparel Americas and Asia Business prior to the 
spin off on September 5, 2006. Subsequent to the spin off on 
September 5, 2006, the Company began accumulating its re-
tained earnings and recognized the par value and paid-in-capital 
in connection with the issuance of approximately 96,306 shares 
of common stock.

 Prior to the spin off on September 5, 2006, the Branded 
Apparel Americas and Asia Business utilized the services of 
Sara Lee for certain functions. These services included provid-
ing working capital, as well as certain legal, finance, internal 
audit, financial reporting, tax advisory, insurance, global informa-
tion technology, environmental matters and human resource 
services, including various corporate-wide employee benefit 
programs. The cost of these services has been allocated to the 
Company and included in the Consolidated Financial Statements 

for periods prior to the spin off on September 5, 2006. The  
allocations were determined on the basis which Sara Lee and 
the Branded Apparel Americas and Asia Business considered to 
be reasonable reflections of the utilization of services provided 
by Sara Lee. A more detailed discussion of the relationship with 
Sara Lee prior to the spin off on September 5, 2006, includ-
ing a description of the costs which have been allocated to the 
Branded Apparel Americas and Asia Business, as well as the 
method of allocation, is included in Note 20 to the Consolidated 
Financial Statements.

 Management believes the assumptions underlying the Con-
solidated Financial Statements for these periods are reasonable. 
However, the Consolidated Financial Statements included herein 
for the periods through September 5, 2006 do not necessarily 
reflect the Branded Apparel Americas and Asia Business’s opera-
tions and cash flows in the future or what its results of opera-
tions and cash flows would have been had the Branded Apparel 
Americas and Asia Business been a stand alone company during 
the periods presented.

In October 2006, the Company’s Board of Directors ap-
proved a change in the Company’s fiscal year end from the Satur-
day closest to June 30 to the Saturday closest to December 31. 
As a result of this change, the Consolidated Financial State-
ments include presentation of the transition period beginning on 
July 2, 2006 and ending on December 30, 2006. Fiscal year 2008 
included 53 weeks and fiscal years 2007 and 2006 included 52 
weeks. Unless otherwise stated, references to years relate to 
fiscal years. 

The following table presents certain financial informa- 

tion for the six months ended December 30, 2006 and  
December 31, 2005. 

Six Months Ended

December 30, 2006 

December 31, 2005

Net sales  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Cost of sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . 

  Gross profit . . . . . . . . . . . . . . . . . . . . . . . . . . 
Selling, general and administrative  

$ 2,250,473 
1,530,119 

720,354 

(unaudited)
$ 2,319,839
1,556,860

762,979

expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

547,469 

505,866

Gain on curtailment of postretirement  

benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Restructuring . . . . . . . . . . . . . . . . . . . . . . . . . . . 

  Operating profit. . . . . . . . . . . . . . . . . . . . . . . 
Other expenses  . . . . . . . . . . . . . . . . . . . . . . . . . 
Interest expense, net . . . . . . . . . . . . . . . . . . . . . 

Income before income tax expense . . . . . . . 
Income tax expense . . . . . . . . . . . . . . . . . . . . . . 

  Net income . . . . . . . . . . . . . . . . . . . . . . . . . . 
Earnings per share:
  Basic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Diluted. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Weighted average shares outstanding:. . . . . . .  
  Basic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Diluted. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

(28,467) 
11,278 

190,074 
7,401 
70,753 

111,920 
37,781 

74,139 

0.77 
0.77 

96,309 
96,620 

$

$
$

—
(339)

257,452
—
8,412

249,040
60,424

188,616

1.96
1.96

96,306
96,306 

$

$
$

F-8 

 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

(2)  Summary of Significant Accounting Policies

  (d)  sales Recognition and Incentives

  (a)  consolidation

The Consolidated Financial Statements include the accounts 

of the Company, its controlled subsidiary companies which in 
general are majority owned entities, and the accounts of vari-
able interest entities (VIEs) for which the Company is deemed 
the primary beneficiary, as defined by the Financial Accounting 
Standards Board’s (FASB) Interpretation No. 46, Consolidation 
of Variable Interest Entities (FIN 46-R) and related interpreta-
tions. Excluded from the accounts of the Company are Sara 
Lee entities which maintained legal ownership of certain of 
the Company’s divisions (Parent Companies) until the spin off 
on September 5, 2006. The results of companies acquired or 
disposed of during the year are included in the Consolidated 
Financial Statements from the effective date of acquisition, or up 
to the date of disposal. All intercompany balances and transac-
tions have been eliminated in consolidation.

The Company consolidates one VIE, an Israeli manufac-
turer and supplier of yarn. The Company has a 49% ownership 
interest in the Israeli joint venture, however, based upon certain 
terms of the supply contract, the Company has a disproportion-
ate share of expected losses and residual returns. The effect of 
consolidating this VIE was the inclusion of $11,042 of total as-
sets and $7,534 of total liabilities at January 3, 2009 and $11,903 
of total assets and $8,351 of total liabilities at December 29, 
2007 on the Consolidated Balance Sheets.

The Company reported a minority interest of $5,907 and 
$5,749 in the “Other noncurrent liabilities” line of the Consolidat-
ed Balance Sheets at January 3, 2009 and December 29, 2007, 
respectively. 

  (b)  Use of estimates

The preparation of Consolidated Financial Statements in con-
formity with U.S. generally accepted accounting principles requires 
management to make use of estimates and assumptions that 
affect the reported amount of assets and liabilities, certain financial 
statement disclosures at the date of the financial statements, and 
the reported amounts of revenues and expenses during the report-
ing period. Actual results may vary from these estimates.

  (c)  Foreign currency Translation

Foreign currency-denominated assets and liabilities are trans-
lated into U.S. dollars at exchange rates existing at the respective 
balance sheet dates. Translation adjustments resulting from fluc-
tuations in exchange rates are recorded as a separate component 
of accumulated other comprehensive loss within stockholders’ eq-
uity. The Company translates the results of operations of its foreign 
operations at the average exchange rates during the respective 
periods. Gains and losses resulting from foreign currency transac-
tions, the amounts of which are not material for any of the periods 
presented, are included in the “Selling, general and administrative 
expenses” line of the Consolidated Statements of Income.

The Company recognizes revenue when (i) there is persua-
sive evidence of an arrangement, (ii) the sales price is fixed or 
determinable, (iii) title and the risks of ownership have been 
transferred to the customer and (iv) collection of the receivable 
is reasonably assured, which occurs primarily upon shipment. 
The Company records a sales reduction for returns and allowanc-
es based upon historical return experience. The Company earns 
royalty revenues through license agreements with manufactur-
ers of other consumer products that incorporate certain of the 
Company’s brands. The Company accrues revenue earned under 
these contracts based upon reported sales from the licensee. 
The Company offers a variety of sales incentives to resellers and 
consumers of its products, and the policies regarding the rec-
ognition and display of these incentives within the Consolidated 
Statements of Income are as follows:

Discounts, Coupons, and Rebates

The Company recognizes the cost of these incentives at the 

later of the date at which the related sale is recognized or the 
date at which the incentive is offered. The cost of these incen-
tives is estimated using a number of factors, including historical 
utilization and redemption rates. All cash incentives of this type 
are included in the determination of net sales. The Company 
includes incentives offered in the form of free products in the 
determination of cost of sales. 

Volume-Based Incentives 

These incentives typically involve rebates or refunds of cash 

that are redeemable only if the reseller completes a specified 
number of sales transactions. Under these incentive programs, 
the Company estimates the anticipated rebate to be paid and 
allocates a portion of the estimated cost of the rebate to each 
underlying sales transaction with the customer. The Company 
includes these amounts in the determination of net sales. 

Cooperative Advertising 

Under these arrangements, the Company agrees to re-
imburse the reseller for a portion of the costs incurred by the 
reseller to advertise and promote certain of the Company’s prod-
ucts. The Company recognizes the cost of cooperative advertis-
ing programs in the period in which the advertising and promo-
tional activity first takes place. For the year ended December 29, 
2007, the Company changed the manner in which it accounted 
for cooperative advertising that resulted in a change in the clas-
sification from media, advertising and promotion expenses to 
a reduction in sales. This change in classification was made in 
accordance with EITF 01-9, Accounting for Consideration Given 
by a Vendor to a Customer (Including a Reseller of the Vendor’s 
Products), because the estimated fair value of the identifiable 
benefit was no longer obtained beginning in 2007. 

F-9

 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

Fixtures and Racks 

  (h)  Research and development

Store fixtures and racks are periodically used by resellers to 
display Company products. The Company expenses the cost of 
these fixtures and racks in the period in which they are delivered 
to the resellers. The Company includes the costs of fixtures and 
racks incurred by resellers and charged back to the Company in 
the determination of net sales. Fixtures and racks purchased by 
the Company and provided to resellers are included in selling, 
general and administrative expenses.

  (e)  Advertising expense

Advertising costs, which include the development and produc-

tion of advertising materials and the communication of these 
materials through various forms of media, are expensed in the 
period the advertising first takes place. The Company recognized 
advertising expense in the “Selling, general and administrative 
expenses” caption in the Consolidated Statements of Income of 
$187,034 in the year ended January 3, 2009 and $188,327 in the 
year ended December 29, 2007, $99,786 in the six months ended 
December 30, 2006 and $190,934 in the year ended July 1, 2006.

  (f)  shipping and Handling costs

Revenue received for shipping and handling costs is included 
in net sales and was $24,244 in the year ended January 3, 2009, 
$22,751 in the year ended December 29, 2007, $11,711 in the 
six months ended December 30, 2006 and $20,405 in the year 
ended July 1, 2006. Shipping costs, that comprise payments to 
third party shippers, and handling costs, which consist of ware-
housing costs in the Company’s various distribution facilities, 
were $238,340 in the year ended January 3, 2009, $234,070 in 
the year ended December 29, 2007, $123,850 in the six months 
ended December 30, 2006 and $235,690 in the year ended 
July 1, 2006. The Company recognizes shipping, handling and 
distribution costs in the “Selling, general and administrative 
expenses” line of the Consolidated Statements of Income.

  (g)  catalog expenses

The Company incurs expenses for printing catalogs for 
products to aid in the Company’s sales efforts. The Company 
initially records these expenses as a prepaid item and charges it 
against selling, general and administrative expenses over time 
as the catalog is used. Expenses are recognized at a rate that 
approximates historical experience with regard to the timing and 
amount of sales attributable to a catalog distribution.

Research and development costs are expensed as incurred 

and are included in the “Selling, general and administrative 
expenses” line of the Consolidated Statements of Income. 
Research and development expense was $46,460 in the year 
ended January 3, 2009, $45,409 in the year ended December 
29, 2007, $23,460 in the six months ended December 30, 2006 
and $54,571 in the year ended July 1, 2006. 

  (i)  cash and cash equivalents

All highly liquid investments with a maturity of three months 
or less at the time of purchase are considered to be cash equiva-
lents. 

  (j)  Accounts Receivable Valuation

Accounts receivable are stated at their net realizable value. 
The allowance for doubtful accounts reflects the Company’s best 
estimate of probable losses inherent in the accounts receivable 
portfolio determined on the basis of historical experience, spe-
cific allowances for known troubled accounts and other currently 
available information.

  (k) 

Inventory Valuation

Inventories are stated at the lower of cost or market. 

Rebates, discounts and other cash consideration received from 
a vendor related to inventory purchases are reflected as reduc-
tions in the cost of the related inventory item, and are therefore 
reflected in cost of sales when the related inventory item is sold. 
During the six months ended December 30, 2006, the Company 
elected to convert all inventory valued by the last-in, first-out, or 
“LIFO,” method to the first-in, first-out, or “FIFO,” method. In 
accordance with the Statement of Financial Accounting Stan-
dards (SFAS) No. 154, Accounting Changes and Error Corrections 
(SFAS 154), a change from the LIFO to FIFO method of inventory 
valuation constitutes a change in accounting principle. Histori-
cally, inventory valued under the LIFO method, which was 4% of 
total inventories, would have the same value if measured under 
the FIFO method. Therefore, the conversion has no retrospective 
reporting impact.

F-10 

 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

  (l)  Property

Property is stated at historical cost and depreciation expense 

is computed using the straight-line method over the estimated 
useful lives of the assets. Machinery and equipment is depreci-
ated over periods ranging from three to 25 years and buildings and 
building improvements over periods of up to 40 years. A change in 
the depreciable life is treated as a change in accounting estimate 
and the accelerated depreciation is accounted for in the period of 
change and future periods. Additions and improvements that sub-
stantially extend the useful life of a particular asset and interest 
costs incurred during the construction period of major properties 
are capitalized. Repairs and maintenance costs are expensed as 
incurred. Upon sale or disposition of an asset, the cost and related 
accumulated depreciation are removed from the accounts. 

Property is tested for recoverability whenever events or 
changes in circumstances indicate that its carrying value may not 
be recoverable. Such events include significant adverse changes 
in the business climate, several periods of operating or cash flow 
losses, forecasted continuing losses or a current expectation 
that an asset or an asset group will be disposed of before the 
end of its useful life. Recoverability of property is evaluated by 
a comparison of the carrying amount of an asset or asset group 
to future net undiscounted cash flows expected to be generated 
by the asset or asset group. If these comparisons indicate that 
an asset is not recoverable, the impairment loss recognized is 
the amount by which the carrying amount of the asset exceeds 
the estimated fair value. When an impairment loss is recognized 
for assets to be held and used, the adjusted carrying amount of 
those assets is depreciated over its remaining useful life. Resto-
ration of a previously recognized impairment loss is not permit-
ted under U.S. generally accepted accounting principles.

 (m) 

 Trademarks and Other Identifiable Intangible 
Assets

The primary identifiable intangible assets of the Company 

are trademarks and computer software. Identifiable intangibles 
with finite lives are amortized and those with indefinite lives are 
not amortized. The estimated useful life of a finite-lived intangible 
asset is based upon a number of factors, including the effects of 
demand, competition, expected changes in distribution channels 
and the level of maintenance expenditures required to obtain fu-
ture cash flows. Finite-lived trademarks are being amortized over 
periods ranging from five to 30 years, while computer software 
is being amortized over periods ranging from two to ten years.
The Company capitalizes internal software development 
costs under the provisions of AICPA Statement of Position 98-1, 
Accounting for the Costs of Computer Software Developed or 
Obtained for Internal Use. Capitalized computer software costs 
include the actual costs to purchase software from vendors and 
generally include personnel and related costs for employees who 

were directly associated with the enhancement and implemen-
tation of purchased computer software. Additions to computer 
software are included in purchases of property and equipment in 
the Consolidated Statements of Cash Flows.

Identifiable intangible assets that are subject to amorti-
zation are evaluated for impairment using a process similar 
to that used in evaluating elements of property. Identifiable 
intangible assets not subject to amortization are assessed for 
impairment at least annually and as triggering events occur. The 
impairment test for identifiable intangible assets not subject 
to amortization consists of comparing the fair value of the 
intangible asset to its carrying amount. An impairment loss is 
recognized for the amount by which the carrying value exceeds 
the fair value of the asset. In assessing fair value, management 
relies on a number of factors to discount anticipated future 
cash flows including operating results, business plans and 
present value techniques. Rates used to discount cash flows 
are dependent upon interest rates and the cost of capital at a 
point in time. There are inherent uncertainties related to these 
factors and management’s judgment in applying them to the 
analysis of intangible asset impairment.

  (n)  Goodwill

Goodwill is the amount by which the purchase price 
exceeds the fair value of the assets acquired and liabilities 
assumed in a business combination. When a business com-
bination is completed, the assets acquired and liabilities 
assumed are assigned to the reporting unit or units of the 
Company given responsibility for managing, controlling and 
generating returns on these assets and liabilities. The Company 
has determined that the reporting units are at the operating 
segment level. In many instances, all of the acquired assets 
and assumed liabilities are assigned to a single reporting unit 
and in these cases all of the goodwill is assigned to the same 
reporting unit. In those situations in which the acquired assets 
and liabilities are allocated to more than one reporting unit, the 
goodwill to be assigned to each reporting unit is determined in 
a manner similar to how the amount of goodwill recognized in a 
business combination is determined.

Goodwill is not amortized; however, it is assessed for 

impairment at least annually and as triggering events occur. The 
Company’s annual measurement date is the first day of the third 
fiscal quarter. The first step involves comparing the fair value 
of a reporting unit to its carrying value. If the carrying value of 
the reporting unit exceeds its fair value, the second step of the 
process involves comparing the implied fair value to the carrying 
value of the goodwill of that reporting unit. If the carrying value 
of the goodwill of a reporting unit exceeds the implied fair value 
of that goodwill, an impairment loss is recognized in an amount 
equal to such excess.

F-11

 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

In evaluating the recoverability of goodwill, it is necessary 

to estimate the fair values of the reporting units. In making this 
assessment, management relies on a number of factors to dis-
count anticipated future cash flows including operating results, 
business plans and present value techniques. Rates used to 
discount cash flows are dependent upon interest rates and the 
cost of capital at a point in time. There are inherent uncertainties 
related to these factors and management’s judgment in applying 
them to the analysis of goodwill impairment. 

  (o)  stock-Based compensation

The employees of the Company participated in the stock-
based compensation plans of Sara Lee prior to the Company’s 
spin off on September 5, 2006. In connection with the spin 
off, the Company established the Hanesbrands Inc. Omnibus 
Incentive Plan of 2006, (the “Hanesbrands OIP”) to award stock 
options, stock appreciation rights, restricted stock, restricted 
stock units, deferred stock units, performance shares and cash 
to its employees, non-employee directors and employees of its 
subsidiaries to promote the interests of the Company and incent 
performance and retention of employees. 

In accordance with Statement of Financial Accounting Stan-
dards No. 123(R), “Share-Based Payment” (SFAS No. 123(R)) the 
Company recognizes the cost of employee services received in 
exchange for awards of equity instruments based upon the grant 
date fair value of those awards. 

  (p) 

Income Taxes

For the periods prior to the spin off on September 5, 2006, 

income taxes were prepared on a separate return basis as if 
the Company had been a group of separate legal entities. As a 
result, actual tax transactions that would not have occurred had 
the Company been a separate entity have been eliminated in 
the preparation of Consolidated Financial Statements for such 
periods. Until the Company entered into a tax sharing agreement 
with Sara Lee in connection with the spin off, there was no for-
mal tax sharing agreement between the Company and Sara Lee. 
The tax sharing agreement allocates responsibilities between the 
Company and Sara Lee for taxes and certain other tax matters. 
Under the tax sharing agreement, Sara Lee generally is liable 
for all U.S. federal, state, local and foreign income taxes attribut-
able to the Company with respect to taxable periods ending on 
or before September 5, 2006. Sara Lee also is liable for income 
taxes attributable to the Company with respect to taxable periods 
beginning before September 5, 2006 and ending after September 
5, 2006, but only to the extent those taxes are allocable to the 
portion of the taxable period ending on September 5, 2006. The 
Company is generally liable for all other taxes attributable to it. 
Changes in the amounts payable or receivable by the Company 
under the stipulations of this agreement may impact the Com-
pany’s financial position and cash flows in any period.

Deferred taxes are recognized for the future tax effects of 

temporary differences between financial and income tax report-
ing using tax rates in effect for the years in which the differences 

F-12 

are expected to reverse. Given continuing losses in certain 
jurisdictions in which the Company operates on a separate 
return basis, a valuation allowance has been established for the 
deferred tax assets in these specific locations. Net operating loss 
carryforwards, charitable contribution carryforwards and capital 
loss carryforwards have been determined in these Consolidated 
Financial Statements as if the Company had been a group of legal 
entities separate from Sara Lee, which results in different car-
ryforward amounts than those shown by Sara Lee. The Company 
periodically estimates the probable tax obligations using historical 
experience in tax jurisdictions and informed judgment. There are 
inherent uncertainties related to the interpretation of tax regula-
tions in the jurisdictions in which the Company transacts busi-
ness. The judgments and estimates made at a point in time may 
change based on the outcome of tax audits, as well as changes 
to, or further interpretations of, regulations. Income tax expense 
is adjusted in the period in which these events occur, and these 
adjustments are included in the Company’s Consolidated State-
ments of Income. If such changes take place, there is a risk that 
the Company’s effective tax rate may increase or decrease in any 
period. In July 2006, the Financial Accounting Standards Board 
(“FASB”) issued Interpretation 48, Accounting for Uncertainty in 
Income Taxes (“FIN 48”), which became effective during the year 
ended December 29, 2007. FIN 48 addresses the determination 
of how tax benefits claimed or expected to be claimed on a tax 
return should be recorded in the financial statements. Under  
FIN 48, a company must recognize the tax benefit from an uncer-
tain tax position only if it is more likely than not that the tax posi-
tion will be sustained on examination by the taxing authorities, 
based on the technical merits of the position. The tax benefits 
recognized in the financial statements from such a position are 
measured based on the largest benefit that has a greater than 
fifty percent likelihood of being realized upon ultimate resolution. 
The impact of the reassessment of the Company’s tax positions 
in accordance with FIN 48 did not have a material impact on its 
results of operations, financial condition or liquidity.

  (q)  Financial Instruments

The Company uses financial instruments, including forward 
exchange, option and swap contracts, to manage its exposures to 
movements in interest rates, foreign exchange rates and com-
modity prices. The use of these financial instruments modifies the 
exposure of these risks with the intent to reduce the risk or cost 
to the Company. The Company does not use derivatives for trad-
ing purposes and is not a party to leveraged derivative contracts.
The Company formally documents its hedge relationships, 
including identifying the hedging instruments and the hedged 
items, as well as its risk management objectives and strategies 
for undertaking the hedge transaction. This process includes link- 
ing derivatives that are designated as hedges of specific assets, 
liabilities, firm commitments or forecasted transactions. The 
Company also formally assesses, both at inception and at least 
quarterly thereafter, whether the derivatives that are used in 
hedging transactions are highly effective in offsetting changes  
in either the fair value or cash flows of the hedged item. If it 

 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

is determined that a derivative ceases to be a highly effective 
hedge, or if the anticipated transaction is no longer likely to occur, 
the Company discontinues hedge accounting, and any deferred 
gains or losses are recorded in the “Selling, general and adminis-
trative expenses” line of the Consolidated Financial Statements.

Derivatives are recorded in the Consolidated Balance Sheets 

at fair value in other assets and other liabilities. The fair value is 
based upon either market quotes for actively traded instruments 
or independent bids for nonexchange traded instruments.

On the date the derivative is entered into, the Company 
designates the type of derivative as a fair value hedge, cash flow 
hedge, net investment hedge or a mark to market hedge, and 
accounts for the derivative in accordance with its designation.

Mark to Market Hedge

 A derivative used as a hedging instrument whose change 
in fair value is recognized to act as an economic hedge against 
changes in the values of the hedged item is designated a mark 
to market hedge. For derivatives designated as mark to market 
hedges, changes in fair value are reported in earnings in the “Sell-
ing, general and administrative expenses” line of the Consolidated 
Statements of Income. Forward exchange contracts are recorded 
as mark to market hedges when the hedged item is a recorded 
asset or liability that is revalued in each accounting period, in  
accordance with SFAS No. 52, Foreign Currency Translation.

Cash Flow Hedge

A hedge of a forecasted transaction or of the variability of 

cash flows to be received or paid related to a recognized asset 
or liability is designated as a cash flow hedge. The effective por-
tion of the change in the fair value of a derivative that is des-
ignated as a cash flow hedge is recorded in the “Accumulated 
other comprehensive loss” line of the Consolidated Balance 
Sheets. When the hedged item affects the income statement, 
the gain or loss included in accumulated other comprehensive 
income (loss) is reported on the same line in the Consolidated 
Statements of Income as the hedged item. In addition, both the 
fair value of changes excluded from the Company’s effectiveness 
assessments and the ineffective portion of the changes in the 
fair value of derivatives used as cash flow hedges are reported 
in the “Selling, general and administrative expenses” line in the 
Consolidated Statements of Income. 

  (r)  Recently Issued Accounting Pronouncements

Fair Value Measurements 

In September 2006, the Financial Accounting Standards Board 

(“FASB”) issued Statement of Financial Accounting Standards 
(“SFAS”) No. 157, Fair Value Measurements (“SFAS 157”). SFAS 
157 defines fair value, establishes a framework for measuring fair 
value in generally accepted accounting principles and expands 
disclosures about fair value measurements. SFAS 157 was effec-
tive for the Company’s financial assets and liabilities on December 
30, 2007. The FASB approved a one-year deferral of the adoption 
of SFAS 157 as it relates to non-financial assets and liabilities with 
the issuance in February 2008 of FASB Staff Position FAS 157-2, 

Effective Date of FASB Statement No. 157, as a result of which 
implementation by the Company is now required on January 4, 
2009. The partial adoption of SFAS 157 in the first quarter ended 
March 29, 2008 had no material impact on the financial condition, 
results of operations or cash flows of the Company, but resulted 
in certain additional disclosures reflected in Note15. The Company 
is in the process of evaluating the impact of SFAS 157 as it relates 
to its non-financial assets and liabilities. 

Business Combinations 

In December 2007, the FASB issued SFAS No. 141 (revised 
2007), “Business Combinations” (“SFAS 141R”). The objective of 
SFAS 141R is to improve the relevance, representational faithful-
ness, and comparability of the information that a company provides 
in its financial reports about a business combination and its effects. 
Under SFAS 141R, a company would be required to recognize the 
assets acquired, liabilities assumed, contractual contingencies 
and contingent consideration measured at their fair value at the 
acquisition date. It further requires that research and development 
assets acquired in a business combination that have no alternative 
future use be measured at their acquisition-date fair value and then 
immediately charged to expense, and that acquisition-related costs 
are to be recognized separately from the acquisition and expensed 
as incurred. Among other changes, this statement would also 
require that “negative goodwill” be recognized in earnings as a 
gain attributable to the acquisition, and any deferred tax benefits 
resulting from a business combination be recognized in income 
from continuing operations in the period of the combination. SFAS 
141R is effective for business combinations for which the acquisi-
tion date is on or after the beginning of the first annual reporting 
period beginning on or after December 15, 2008. 

Noncontrolling Interests in Consolidated Financial  
Statements 

In December 2007, the FASB issued Statement No. 160, 
“Noncontrolling Interests in Consolidated Financial Statements 
— an amendment of ARB No. 51” (“SFAS 160”). The objective 
of this Statement is to improve the relevance, comparability, and 
transparency of the financial information that a company pro-
vides in its consolidated financial statements. SFAS 160 requires 
a company to clearly identify and present ownership interests 
in subsidiaries held by parties other than the company in the 
consolidated financial statements within the equity section but 
separate from the company’s equity. It also requires the amount 
of consolidated net income attributable to the parent and to the 
noncontrolling interest be clearly identified and presented on the 
face of the consolidated statement of income; that changes in 
ownership interest be accounted for similarly, as equity transac-
tions; and when a subsidiary is deconsolidated, that any retained 
noncontrolling equity investment in the former subsidiary and 
the gain or loss on the deconsolidation of the subsidiary be 
measured at fair value. SFAS 160 is effective for fiscal years, and 
interim periods within those fiscal years, beginning on or after 
December 15, 2008. The Company does not believe that the 
adoption of SFAS 160 will have a material impact on its results  
of operations or financial position. 

F-13

 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

Disclosures About Derivative Instruments and Hedging 
Activities 

In March 2008, the FASB issued SFAS No. 161, Disclosures 

About Derivative Instruments and Hedging Activities — an 
amendment of FASB Statement No. 133 (“SFAS 161”). SFAS 
161 expands the disclosure requirements of FASB Statement 
No. 133 about an entity’s derivative instruments and hedging 
activities to include more detailed qualitative disclosures and 
expanded quantitative disclosures. The provisions of SFAS 161 
are effective for fiscal years and interim periods beginning after 
November 15, 2008. The adoption of SFAS 161 will not have a 
material impact on the Company’s results of operations.

Employers’ Disclosures about Postretirement Benefit  
Plan Assets

In December 2008, the FASB issued Staff Position No. FAS 
132(R)-1, Employers’ Disclosures about Postretirement Benefit 
Plan Assets (“FSP 132(R)-1”). FSP 132(R)-1 will require addi-
tional disclosures about the major categories of plan assets and 
concentrations of risk, as well as disclosure of fair value levels, 
similar to the disclosure requirements of SFAS 157. The en-
hanced disclosures about plan assets required by FSP 132(R)-1 
must be provided in the Company’s Annual Report on Form 10-K 
for the year ending January 2, 2010.

  (s)  Reclassifications 

Certain prior year amounts in the Consolidated Financial 
Statements, none of which are material, have been reclassified 
to conform with the current year presentation. These reclassifica-
tions within the footnote disclosures, which relate to changes in 
the classification of inventory, segment assets, segment deprecia-
tion and amortization expense and segment additions to long-lived 
assets, had no impact on the Company’s results of operations. 

(3)  Earnings Per Share

Basic earnings per share (“EPS”) was computed by divid-
ing net income by the number of weighted average shares of 
common stock outstanding during the period. Diluted EPS was 
calculated to give effect to all potentially dilutive shares of com-
mon stock. The reconciliation of basic to diluted weighted average 
shares for the years ended January 3, 2009 and December 29, 
2007 and the six months ended December 30, 2006 is as follows: 

Basic weighted average shares. . . . . . . . . . 
Effect of potentially dilutive securities:
  Stock options  . . . . . . . . . . . . . . . . . . . . . 
  Restricted stock units . . . . . . . . . . . . . . . 

Employee stock purchase plan  
  and other . . . . . . . . . . . . . . . . . . . . . . . 

Years Ended 

January 3, 
2009 

December 29, 
2007 

Six Months 
Ended
 December 30, 
2006

94,171 

95,936 

96,309

100 
882 

11 

278 
527 

— 

31
280

—

Diluted weighted average shares . . . . . . . . 

95,164 

96,741 

96,620

F-14 

Options to purchase 3,735, 1,163 and 1,832 shares of com-
mon stock were excluded from the diluted earnings per share 
calculation because their effect would be anti-dilutive for the 
years ended January 3, 2009 and December 29, 2007 and six 
months ended December 30, 2006, respectively. 

For the year ended July 1, 2006, basic and diluted EPS were 

computed using the number of shares of Hanesbrands stock 
outstanding on September 5, 2006, the date on which Hanes-
brands common stock was distributed to stockholders of Sara 
Lee in connection with the spin off.

(4)  Stock-Based Compensation

The Company established the Hanesbrands OIP to award 
stock options, stock appreciation rights, restricted stock, restrict-
ed stock units, deferred stock units, performance shares and 
cash to its employees, non-employee directors and employees 
of its subsidiaries to promote the interests of the Company and 
incent performance and retention of employees.

Stock Options

The exercise price of each stock option equals the closing 
market price of Hanesbrands’ stock on the date of grant. Options 
can generally be exercised over a term of between five and  
10 years. Options vest ratably over two to three years with the 
exception of one category of award made in September 2006 
which vested immediately upon grant. The fair value of each 
option grant is estimated on the date of grant using the Black-
Scholes option-pricing model. The following table illustrates the 
assumptions for the Black-Scholes option-pricing model used in 
determining the fair value of options granted during the years 
ended January 3, 2009 and December 29, 2007 and six months 
ended December 30, 2006, respectively. 

Years Ended 

January 3, 
2009 

December 29, 
2007 

Dividend yield. . . . . . . . . . . . . . . . . . . .  
Risk-free interest rate  . . . . . . . . . . . . .   1.68-2.64% 
28-37% 
Volatility . . . . . . . . . . . . . . . . . . . . . . . .  
3.8-6.0 
Expected term (years). . . . . . . . . . . . . .  

— 

— 

3.24-4.92% 
26-28% 
2.5-4.5 

Six Months 
Ended
December 30, 
2006

—

4.52-4.59%
30%

2.5-4.5 

The dividend yield assumption is based on the Company’s 
current intent not to pay dividends. The Company uses a com-
bination of the volatility of the Company and the volatility of 
peer companies for a period of time that is comparable to the ex-
pected life of the option to determine volatility assumptions due 
to the limited trading history of the Company’s common stock 
since the Company’s spin off from Sara Lee on September 5, 
2006. The Company utilized the simplified method outlined in 
SEC Staff Accounting Bulletin No. 107 to estimate expected  
lives for options granted. SEC Staff Accounting Bulletin No. 110, 
which was issued in December 2007, amends SEC Staff  
Accounting Bulletin No. 107 and gives a limited extension on 
using the simplified method for valuing stock option grants to 
eligible public companies that do not have sufficient historical 
exercise patterns on options granted to employees.

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

A summary of the changes in stock options outstanding 
to the Company’s employees under the Hanesbrands OIP is 
presented below: 

  Weighted- 
Average 
Exercise 
Price 

Shares 

Options outstanding at July 1, 2006 . . . .   — 
Granted. . . . . . . . . . . . . . . . . . . . . . . . . . .   2,955 
Exercised  . . . . . . . . . . . . . . . . . . . . . . . . .  
(6) 
Forfeited . . . . . . . . . . . . . . . . . . . . . . . . . .   — 

Options outstanding at  
  December 30, 2006. . . . . . . . . . . . . . .   2,949 
Granted. . . . . . . . . . . . . . . . . . . . . . . . . . .   1,222 
(277) 
Exercised  . . . . . . . . . . . . . . . . . . . . . . . . .  
(249) 
Forfeited . . . . . . . . . . . . . . . . . . . . . . . . . .  

Options outstanding at  
  December 29, 2007. . . . . . . . . . . . . . .   3,645 
Granted. . . . . . . . . . . . . . . . . . . . . . . . . . .   2,624 
(98) 
Exercised  . . . . . . . . . . . . . . . . . . . . . . . . .  
(142) 
Forfeited . . . . . . . . . . . . . . . . . . . . . . . . . .  

Options outstanding at  

$      — 
22.37
22.37
—

$  22.37 
25.59
22.37
22.97

$ 23.41 
19.81
22.50
23.35

Aggregate 

  Weighted 
Average 
Remaining 
Intrinsic  Contractual 
Value  Term (Years)

$ — 

—

$ 3,686 

5.99

$ 16,369 

5.44

January 3, 2009  . . . . . . . . . . . . . . . . .   6,029 

$  21.86 

$ — 

5.99

Options exercisable at  

January 3, 2009  . . . . . . . . . . . . . . . . .   2,276 

$ 22.89 

$ — 

4.19

During 2008, after consultation with its compensation 
consultants, the Compensation Committee of the Company’s 
Board of Directors (the “Compensation Committee”) determined 
to make decisions regarding 2009 compensation for executive 
officers at its meeting in December 2008, so that such decisions 
could be made prior to the January 1, 2009 effective date for any 
changes in total compensation opportunities rather than retroac-
tively, and to approve equity grants simultaneously with those 
decisions. Regarding 2008 compensation, the Compensation 
Committee made decisions and approved equity grants at its 
meeting in January 2008. Therefore, two equity awards, includ-
ing awards of stock options, were made to executive officers 
and other employees during the year ended January 3, 2009. 
There were 968, 634 and 1,123 options that vested dur-
ing the years ended January 3, 2009 and December 29, 2007 
and six months ended December 30, 2006, respectively. The 
total intrinsic value of options that were exercised during the 
years ended January 3, 2009 and December 29, 2007 and the 
six months ended December 30, 2006 was $1,057, $1,804 and 
$8, respectively. The weighted average fair value of individual 
options granted during the years ended January 3, 2009 and 
December 29, 2007 and the six months ended December 30, 
2006 was $6.29, $7.83 and $6.55, respectively. 

Cash received from option exercises under all share-based 
payment arrangements for the years ended January 3, 2009 and 
December 29, 2007 and the six months ended December 30, 
2006 was $2,191, $6,189 and $139, respectively. The actual tax 
benefit realized for the tax deductions from option exercise of the 
share-based payment arrangements totaled $806, $1,503 and $8 
for the years ended January 3, 2009 and December 29, 2007 and 
the six months ended December 30, 2006, respectively.

Stock Unit Awards

Restricted stock units (RSUs) of Hanesbrands’ stock are 
granted to certain Company employees and non-employee direc-
tors to incent performance and retention over periods ranging 
from one to three years. Upon vesting, the RSUs are converted 
into shares of the Company’s common stock on a one-for-one 
basis and issued to the grantees. All RSUs which have been 
granted under the Hanesbrands OIP vest solely upon continued 
future service to the Company. The cost of these awards is de-
termined using the fair value of the shares on the date of grant, 
and compensation expense is recognized over the period during 
which the grantees provide the requisite service to the Company. 
A summary of the changes in the restricted stock unit awards 
outstanding under the Hanesbrands OIP is presented below: 

  Weighted- 
Average 
  Grant-Date 
Fair Value 

Shares 

Aggregate 

  Weighted- 
Average 
Remaining 
Intrinsic  Contractual 
Value  Term (Years)

Nonvested share units at  

July 1, 2006. . . . . . . . . . . . . . . . . . . . .   — 
  Granted  . . . . . . . . . . . . . . . . . . . . .   1,546 
  Vested  . . . . . . . . . . . . . . . . . . . . . .   — 
Forfeited. . . . . . . . . . . . . . . . . . . . .   — 

$      — 
22.37
—
—

$        — 

—

Nonvested share units at  
  December 30, 2006. . . . . . . . . . . . . . .   1,546 

$ 22.37 

$ 36,516 

2.41

  Granted  . . . . . . . . . . . . . . . . . . . . .  
  Vested  . . . . . . . . . . . . . . . . . . . . . .  
Forfeited. . . . . . . . . . . . . . . . . . . . .  

615 
(440) 
(143) 

25.38
22.37
23.17

Nonvested share units at  
  December 29, 2007. . . . . . . . . . . . . . .   1,578 

$ 23.47 

$ 43,922 

1.89

  Granted  . . . . . . . . . . . . . . . . . . . . .   1,512 
(583) 
  Vested  . . . . . . . . . . . . . . . . . . . . . .  
(105) 
Forfeited. . . . . . . . . . . . . . . . . . . . .  

18.19
23.28
23.69

Nonvested share units at  

January 3, 2009  . . . . . . . . . . . . . . . . .   2,402 

$ 20.19 

$ 31,652 

1.89

Vested share units at  

January 3, 2009  . . . . . . . . . . . . . . . . .   1,023 

$ 22.89

During 2008, after consultation with its compensation 

consultants, the Compensation Committee determined to make 
decisions regarding 2009 compensation for executive officers at 
its meeting in December 2008, so that such decisions could be 
made prior to the January 1, 2009 effective date for any changes 
in total compensation opportunities rather than retroactively, and 
to approve equity grants simultaneously with those decisions. 
Regarding 2008 compensation, the Compensation Committee 
made decisions and approved equity grants at its meeting in 
January 2008. Therefore, two equity awards, including awards of 
restricted stock units, were made to executive officers and other 
employees during the year ended January 3, 2009. 

The total fair value of shares vested during the years ended 

January 3, 2009 and December 29, 2007 and the six months 
ended December 30, 2006 was $13,560, $9,853 and $0, re-
spectively. Certain participants elected to defer receipt of shares 
earned upon vesting. As of January 3, 2009, a total of 73 shares 
of common stock are issuable in future years for such deferrals.

F-15

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

For all share-based payments under the Hanesbrands OIP, 
during the years ended January 3, 2009 and December 29, 2007 
and the six months ended December 30, 2006, the Company 
recognized total compensation expense of $31,002, $33,185 
and $10,176 and recognized a deferred tax benefit of $11,585, 
$12,360 and $3,842, respectively. At January 3, 2009, there 
was $34,485 of total unrecognized compensation cost related to 
non-vested stock-based compensation arrangements, of which 
$28,508, $4,861 and $1,116 is expected to be recognized in 2009, 
2010 and 2011, respectively. The Company satisfies the require-
ment for common shares for share-based payments to employees 
pursuant to the Hanesbrands OIP by issuing newly authorized 
shares. The Hanesbrands OIP authorized 13,105 shares for awards 
of stock options and restricted stock units, of which 3,547 were 
available for future grants as of January 3, 2009.

The employees of the Company participated in the stock-
based compensation plans of Sara Lee prior to the Company’s 
spin off on September 5, 2006. As a result of the spin off and con-
sistent with the terms of the awards under Sara Lee’s plans, the 
outstanding Sara Lee stock options granted expired six months 
after the spin off date. In connection with the spin off, vesting for 

all nonvested service-based Sara Lee RSUs was accelerated to 
the spin off date resulting in the recognition of $5,447 of addi-
tional compensation expense for the six months ended December 
30, 2006. An insignificant number of performance-based Sara Lee 
RSUs remained unvested through the spin off date.

Employee Stock Purchase Plan

During April 2007, the Company implemented the Hanes-
brands Inc. Employee Stock Purchase Plan of 2006 (the “ESPP”), 
which is qualified under Section 423 of the Internal Revenue 
Code. An aggregate of up to 2,442 shares of Hanesbrands com-
mon stock may be purchased by eligible employees pursuant 
to the ESPP. The purchase price for shares under the ESPP is 
equal to 85% of the stock’s fair market value on the purchase 
date. During the years ended January 3, 2009 and December 29, 
2007, 129 and 78 shares, respectively, were purchased under the 
ESPP by eligible employees. The Company had 2,235 shares of 
common stock available for issuance under the ESPP as of Janu-
ary 3, 2009. The Company recognized $447 and $440 of stock 
compensation expense under the ESPP during the years ended 
January 3, 2009 and December 29, 2007, respectively.

(5)  Restructuring

Since becoming an independent company, the Company has 
undertaken a variety of restructuring efforts in connection with its 
consolidation and globalization strategy designed to improve operat-
ing efficiencies and lower costs. As a result of this strategy, the 
Company expects to incur approximately $250,000 in restructuring 
and related charges over the three year period following the spin off 
from Sara Lee on September 5, 2006, of which approximately half 
is expected to be noncash. As of January 3, 2009, the Company has 
recognized approximately $209,000 and announced approximately 
$219,000 in restructuring and related charges related to this strategy 
since September 5, 2006. Of these charges, approximately $84,000 
relates to accelerated depreciation of buildings and equipment for 
facilities that have been or will be closed, approximately $79,000 
relates to employee termination and other benefits, approximately 
$19,000 relates to write-offs of stranded raw materials and work in 
process inventory determined not to be salvageable or cost-effec-

tive to relocate, approximately $17,000 relates to lease termination 
and other costs and approximately $10,000 relates to impairments 
of fixed assets. Accelerated depreciation related to the Company’s 
manufacturing facilities and distribution centers that have been 
or will be closed is reflected in the “Cost of sales” and “Selling, 
general and administrative expenses” lines of the Consolidated 
Statements of Income. The write-offs of stranded raw materials and 
work in process inventory are reflected in the “Cost of sales” line of 
the Consolidated Statements of Income.

The reported results for the years ended January 3, 2009 and 

December 29, 2007, the six months ended December 30, 2006 
and the year ended July 1, 2006 reflect amounts recognized for 
restructuring actions, including the impact of certain actions that 
were completed for amounts more favorable than previously 
estimated. The impact of restructuring efforts on income before 
income tax expense is summarized as follows: 

Restructuring programs:
  Year ended January 3, 2009 restructuring actions. . . . . . . . . . . . . . . . . . . . . . . . . . . .  
  Year ended December 30, 2007 restructuring actions . . . . . . . . . . . . . . . . . . . . . . . . .  
  Six months ended December 30, 2006 restructuring actions  . . . . . . . . . . . . . . . . . . .  
  Year ended July 1, 2006 and prior restructuring actions . . . . . . . . . . . . . . . . . . . . . . .  

  Decrease (increase) in income before income tax expense. . . . . . . . . . . . . . . . . . . . .  

$ 87,117 
8,661 
(2,698) 
(273) 

$ 92,807 

$ — 
70,050 
13,128 
5 

$ 83,183 

$ — 
— 
33,289 
(812) 

$ 32,477 

$  — 
— 
— 
(101) 

$ (101)

Years Ended 

January 3, 2009 

December 29, 2007 

Six Months Ended 
December 30, 2006 

Year Ended
July 1, 2006

The following table illustrates where the costs (income) associated with these actions are recognized in the Consolidated  

Statements of Income: 

Years Ended 

January 3, 2009 

December 29, 2007 

Six Months Ended 
December 30, 2006 

Year Ended
July 1, 2006

Cost of sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Selling, general and administrative expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Restructuring . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

  Decrease (increase) in income before income tax expense. . . . . . . . . . . . . . . . . . . . .  

$ 42,558 
(14)  
50,263 

$ 92,807 

$ 36,912 
2,540 
43,731 

$ 83,183 

$ 21,199 
— 
11,278 

$ 32,477 

$  —
—
(101)

$ (101)

F-16 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

Components of the restructuring actions are as follows: 

Accelerated depreciation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Employee termination and other benefits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Inventory write-offs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Fixed asset impairment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Noncancelable leases, other contractual obligations and other. . . . . . . . . . . . . . . . . . . .  

Rollforward of accrued restructuring is as follows:

Years Ended 

January 3, 2009 

December 29, 2007 

Six Months Ended 
December 30, 2006 

$ 23,848 
34,409 
18,696 
8,993 
6,861 

$ 92,807 

$ 39,452 
31,780 
— 
1,857 
10,094 

$ 83,183 

$ 21,199 
11,278 
— 
— 
— 

$ 32,477 

Years Ended 

January 3, 2009 

December 29, 2007 

Six Months Ended 
December 30, 2006 

Beginning accrual. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Restructuring expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
Cash payments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Adjustments to restructuring expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Ending accrual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

$ 23,350 
49,198 
(41,185) 
(9,570) 

$ 21,793 

$ 17,029 
46,762 
(35,517) 
(4,924) 

$ 23,350 

$ 21,938 
12,180 
(16,172) 
(917) 

$ 17,029 

Year Ended
July 1, 2006

$ —
456
—
—
(557)

$

(101)

Year Ended
July 1, 2006

$ 51,677
4,119
(29,638)
(4,220)

$ 21,938

The accrual balance as of January 3, 2009 is comprised of 
$21,381 in current accrued liabilities and $412 in other noncur-
rent liabilities. The $21,381 in current accrued liabilities consists 
of $19,006 for employee termination and other benefits and 
$2,375 for noncancelable leases and other contractual obliga-
tions. The $412 in other noncurrent liabilities is related to noncan-
celable leases and other contractual obligations.

Adjustments to previous estimates resulted from actual 
costs to settle obligations being lower than expected. The adjust-
ments were reflected in the “Restructuring” line of the Consoli-
dated Statements of Income.

Year Ended January 3, 2009 Restructuring Actions

During the year ended January 3, 2009, the Company approved 

actions to close 11 manufacturing facilities and three distribution 
centers and eliminate approximately 6,800 positions in Mexico, the 
United States, Costa Rica, Honduras and El Salvador. The produc-
tion capacity represented by the manufacturing facilities has been 
relocated to lower cost locations in Asia, Central America and the 
Caribbean Basin. The distribution capacity has been relocated to 
the Company’s West Coast distribution facility in California in order 
to expand capacity for goods the Company sources from Asia. In 
addition, approximately 200 management and administrative posi-
tions were eliminated, with the majority of these positions based in 
the United States. All actions are expected to be completed within 
a 12-month period. The Company recorded charges of $87,117 
in the year ended January 3, 2009. The Company recognized 
$37,190 which represents employee termination and other benefits 
recognized in accordance with benefit plans previously commu-
nicated to the affected employee group, $18,696 for write-offs of 
stranded raw materials and work in process inventory determined 
not to be salvageable or cost-effective to relocate related to the 
closure of certain manufacturing facilities, $14,457 for accelerated 
depreciation of buildings and equipment, $8,495 for noncancelable 
leases, other contractual obligations and other charges related to 
the closure of certain manufacturing facilities and $8,279 for fixed 
asset impairments related to the closure of certain manufactur-
ing facilities. These charges are reflected in the “Restructuring,” 
“Cost of sales” and “Selling, general and administrative expenses” 

lines of the Consolidated Statement of Income. As of January 3, 
2009, 5,932 employees had been terminated and the severance 
obligation remaining in accrued restructuring on the Consolidated 
Balance Sheet was $17,954. The lease termination and other 
contractual obligations remaining in accrued restructuring on the 
Consolidated Balance Sheet as of January 3, 2009 was $2,235. 

The following table summarizes planned and actual employ-

ee terminations by location as of January 3, 2009: 

Number of Employees 

Mexico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
United States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Costa Rica  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Honduras  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
El Salvador . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Other  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Actions completed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Actions remaining  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Total

1,958
1,909
1,710
1,193
150
84

7,004

5,932
1,072

7,004

Year Ended December 29, 2007 Restructuring Actions

During the year ended December 29, 2007, the Company, 
in connection with its consolidation and globalization strategy, 
approved actions to close 16 manufacturing facilities and three 
distribution centers in the Dominican Republic, Mexico, the 
United States, Brazil and Canada. All actions are expected to be 
completed within a 12-month period. The net impact of these 
actions was to reduce income before income tax expense by 
$70,050 in the year ended December 29, 2007. As of January 
3, 2009, 6,241 employees had been terminated and the sever-
ance obligation remaining in accrued liabilities on the Consoli-
dated Balance Sheet was $803. The lease termination and other 
contractual obligations remaining in accrued restructuring on the 
Consolidated Balance Sheet as of January 3, 2009 was $193.
During the year ended January 3, 2009, the Company 
recognized additional restructuring charges associated with 
plant closures announced in the year ended December 29, 2007, 
resulting in a decrease of $8,661 to net income before income 
tax expenses. 

F-17

 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
  
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

The Company recognized charges of $10,484 in the year ended 
January 3, 2009 for accelerated depreciation of buildings and equip-
ment associated with plant closures. The additional charges are 
reflected in the “Cost of sales” and “Selling, general and adminis-
trative expenses” lines of the Consolidated Statements of Income.
The Company recognized $661 in the year ended January 3, 

2009, which represents charges for lease termination costs, 
other contractual obligations and other restructuring related ex-
penses. These charges are reflected in the “Restructuring” line 
of the Consolidated Statements of Income.

During the year ended January 3, 2009, certain actions were 
completed for amounts more favorable than originally estimated, 
resulting in an increase of $2,484 to income before income taxes. 
The $2,484 consists of a credit for employee termination and 
other benefits and resulted from actual costs to settle obligations 
being lower than expected. The adjustment is reflected in the 
“Restructuring” line of the Consolidated Statements of Income. 
The following table summarizes planned and actual employ-

ee terminations by location as of January 3, 2009: 

Number of Employees 

Dominican Republic . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Mexico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
United States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Brazil  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Canada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Actions completed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Actions remaining  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Total

2,635 
2,151 
1,222 
156 
93 

6,257

6,241 
16 

6,257 

Six Months Ended December 30, 2006 Restructuring Actions

During the six months ended December 30, 2006, the Com- 
pany, in connection with its plans to migrate portions of its manufac- 
turing operations to lower-cost manufacturing facilities, to improve 
alignment of sewing operations with the flow of textiles and to 
consolidate production capacity, approved various actions resulting 
in the closure of seven facilities. The seven facilities include four 
textile and sewing plants in the United States, Puerto Rico and 
Mexico and the three distribution centers in the United States. All 
actions were to be completed within a 12-month period after being 
approved. In the six months ended December 30, 2006, these  
actions reduced income before income tax expense by $33,289. 
As of January 3, 2009, all of the employees had been terminated.

During the year ended December 29, 2007, the Company rec-
ognized additional restructuring charges associated with plant clo-
sures announced in the six months ended December 30, 2006, 
resulting in a decrease of $13,128 to income before income tax 
expense. The Company recognized charges of $10,404 for lease 
termination costs associated with plant closures announced in 
the six months ended December 30, 2006, for facilities which 
were exited in the year ended December 29, 2007. The additional 
charges are reflected in the “Cost of sales” and “Restructuring” 
lines of the Consolidated Statements of Income.

During the year ended January 3, 2009, certain actions were 
completed for amounts more favorable than originally estimated, 

F-18 

resulting in an increase of $2,698 to income before income 
taxes. The $2,698 consists of a credit of $24 for employee ter-
mination and other benefits resulting from actual costs to settle 
obligations being lower than expected, a credit of $1,093 to ac-
celerated depreciation as a result of proceeds from sales of fixed 
assets to which accelerated depreciation was previously charged 
exceeding previous estimates, a credit of $2,295 to lease ter-
mination costs as a result of costs to settle the obligation being 
lower than expected and a charge of $714 to fixed asset impair-
ments related to the closure of certain manufacturing facilities. 
The charges and adjustments are reflected in the “Restructur-
ing,” “Cost of sales” and “Selling, general and administrative 
expenses” lines of the Consolidated Statement of Income.

The following table summarizes planned and actual employ-

ee terminations by location as of January 3, 2009: 

Number of Employees 

United States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Mexico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Actions completed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Actions remaining  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Total

967 
1,781 

2,748 

2,748 
— 

2,748 

(6) 

Inventories

Inventories consisted of the following: 

Raw materials  . . . . . . . . . . . . . . . . . . . . . . . . . . 
Work in process . . . . . . . . . . . . . . . . . . . . . . . . . 
Finished goods . . . . . . . . . . . . . . . . . . . . . . . . . . 

January 3, 
2009 

$    172,494 
116,800 
1,001,236 

$ 1,290,530 

December 29, 
2007 

$    176,758
122,724
817,570

$ 1,117,052

(7)  Allowances for Trade Accounts Receivable

The changes in the Company’s allowance for doubtful  
accounts and allowance for chargebacks and other deductions 
are as follows: 

Balance at July 1, 2006:. . . . . . . . . . . . . . .  
  Charged to expenses  . . . . . . . . . . . . . .  
  Deductions and write-offs  . . . . . . . . . .  

Allowance 
for 
Doubtful 
Accounts 

$ 13,257 
(39) 
(2,556) 

Allowance for 
Chargebacks 
and Other 
Deductions 

Total

$   15,560 
24,083 
(22,596) 

$   28,817
24,044
(25,152)

Balance at December 30, 2006:. . . . . . . . .  

10,662 

17,047 

27,709

  Charged to expenses  . . . . . . . . . . . . . .  
  Deductions and write-offs  . . . . . . . . . .  

Balance at December 29, 2007:. . . . . . . . .  

  Charged to expenses  . . . . . . . . . . . . . .  
  Deductions and write-offs  . . . . . . . . . .  

(363) 
(971) 

9,328 

8,074 
(4,847) 

45,966 
(40,699) 

22,314 

5,366 
(18,338) 

45,603
(41,670)

31,642

13,440
(23,185)

Balance at January 3, 2009:  . . . . . . . . . . .  

$ 12,555 

$     9,342 

$   21,897

Charges to the allowance for doubtful accounts are reflected 

in the “Selling, general and administrative expenses” line and 
charges to the allowance for customer chargebacks and other 
customer deductions are primarily reflected as a reduction in 

 
 
 
  
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN Nu Al REp oR t  oN FoRM 10-K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

the “Net sales” line of the Consolidated Statements of Income. 
Deductions and write-offs, which do not increase or decrease 
income, represent write-offs of previously reserved accounts 
receivables and allowed customer chargebacks and deductions 
against gross accounts receivable. 

(8)  Property, Net

property is summarized as follows: 

January 3, 
2009 

Land 
Buildings and improvements  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .   
Machinery and equipment  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  
Construction in progress   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  
Capital leases .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  

 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .   $      29,633 
413,375 
952,301 
106,043 
3,794 

Less accumulated depreciation  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  

1,505,146 
916,957 

December 29, 
2007 

$      37,969
412,326
1,014,112
33,746
12,262

1,510,415
976,129

Property, net  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .   $    588,189 

$    534,286

the Company has other short-term obligations amounting to 
$4,029 which consisted of a short-term revolving facility arrange-
ment with a Japanese branch of a u.S. bank amounting to JpY 
1,100 million ($12,123) of which $2,003 was outstanding at Janu-
ary 3, 2009 which accrues interest at 2.42% and a short-term 
revolving facility arrangement with a Vietnamese branch of a u.S. 
bank amounting to $14,000 of which $2,026 was outstanding at 
January 3, 2009 which accrues interest at 12.14%. the Company 
was in compliance with the covenants contained in the facilities 
at January 3, 2009.

In addition, the Company has short-term revolving credit  
facilities in various other locations that can be drawn on from 
time to time amounting to $26,831 million of which $0 was 
outstanding at January 3, 2009.

total interest paid on notes payable was $2,208, $1,175, 

$308 and $2,588 in the years ended January 3, 2009 and 
December 29, 2007, six months ended December 30, 2006 and 
year ended July 1, 2006, respectively.

(9)  Notes Payable

(10)  Long-term debt

the Company had the following short-term obligations at 

January 3, 2009 and December 29, 2007: 

the Company had the following long-term debt at January 3, 

2009 and December 29, 2007: 

Short-term revolving facility in El Salvador  .  .  
Short-term revolving facility in Thailand  .  .  .  .  
Short-term revolving facility in China   .  .  .  .  .  .  
Short-term revolving facility in India  .  .  .  .  .  .  .  
Other .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  

Interest 
Rate as of 
January 3, 
2009 

7 .38% 
4 .35% 
5 .36% 
16 .50% 
7 .31% 

Principal Amount

January 3, 
2009 

 December 29, 
2007

$ 28,730 
15,472 
8,203 
5,300 
4,029 

$ —
1,338
6,334
6,245
5,660

$ 61,734 

$ 19,577

the Company has a short-term revolving facility arrangement 

with a Salvadoran branch of a u.S. bank amounting to $45,000 
of which $28,730 was outstanding at January 3, 2009 which 
accrues interest at 7.38%. the Company was in compliance with 
the covenants contained in this facility at January 3, 2009.

the Company has a short-term revolving facility arrangement 

with a thai branch of a u.S. bank amounting to tHB 600 million 
($17,251) of which $15,472 was outstanding at January 3, 2009 
which accrues interest at 4.35%. the Company was in compliance 
with the covenants contained in this facility at January 3, 2009.
the Company has a short-term revolving facility arrange- 

ment with a Chinese branch of a u.S. bank amounting to  
RMB 56 million ($8,203) of which $8,203 was outstanding at 
January 3, 2009 which accrues interest at 5.36%. Borrowings 
under the facility accrue interest at the prevailing base lending 
rates published by the people’s Bank of China from time to time 
less 10%. the Company was in compliance with the covenants 
contained in this facility at January 3, 2009.

the Company has a short-term revolving facility arrange- 

ment with an Indian branch of a u.S. bank amounting to  
INR 260 million ($5,331) of which $5,300 was outstanding at 
January 3, 2009 which accrues interest at 16.50%. the Company 
was in compliance with the covenants contained in this facility  
at January 3, 2009.

Interest 
Rate as of 
January 3, 
2009 

Principal Amount

January 3,    December 29, 
2007 

2009   

Maturity Date

Senior Secured Credit  

Facility: 
Term A  .  .  .  .  .  .  .  .  .  .  .  .  . .  
Term B  .  .  .  .  .  .  .  .  .  .  .  .  . .  
  Revolving Loan Facility . .  
Second Lien  
  Credit Facility   .  .  .  .  .  .  . .  
Floating Rate  
  Senior Notes  .  .  .  .  .  .  .  . .  
Accounts Receivable  
  Securitization   .  .  .  .  .  .  . .  

5 .02% 
5 .19% 
3 .75% 

$    139,000  $    139,000 
976,250 
— 

851,250 
— 

September 2012
September 2013
September 2011

7 .27% 

450,000 

450,000 

March 2014

5 .70% 

493,680 

500,000 

December 2014

2 .10% 

242,617 

250,000 

November 2010

$ 2,176,547  $ 2,315,250

In connection with the spin off on September 5, 2006, the 
Company entered into a $2,150,000 senior secured credit facility 
(the “Senior Secured Credit Facility”), a $450,000 senior secured 
second lien credit facility (the “Second lien Credit Facility”) and 
a $500,000 bridge loan facility (the “Bridge loan Facility”). the 
Bridge loan Facility was paid off in full through the issuance of 
$500,000 of floating rate senior notes (the “Floating Rate Senior 
Notes”) issued in December 2006. on November 27, 2007, we 
entered into an accounts receivable securitization facility (“the 
Receivables Facility”), which provides for up to $250,000 in 
funding accounted for as a secured borrowing, limited to the 
availability of eligible receivables, and is secured by certain  
domestic trade receivables. the outstanding balances at January 3, 
2009 are reported in the “long-term debt” and “Current portion 
of long-term debt” lines of the Consolidated Balance Sheets.
total cash paid for interest related to the long-term debt 
during the years ended January 3, 2009 and December 29, 2007 
and the six months ended December 30, 2006 was $150,898, 
$165,331 and $68,569, respectively.

F-19

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

Senior Secured Credit Facility

The Senior Secured Credit Facility initially provided for aggre-
gate borrowings of $2,150,000, consisting of: (i) a $250,000 Term 
A loan facility (the “Term A Loan Facility”); (ii) a $1,400,000 Term B 
loan facility (the “Term B Loan Facility”); and (iii) a $500,000 revolv-
ing loan facility (the “Revolving Loan Facility”). The Senior Secured 
Credit Facility is guaranteed by substantially all of Hanesbrands’ 
U.S. subsidiaries and is secured by equity interests in substan- 
tially all of Hanesbrands’ direct and indirect U.S. subsidiaries and 
65% of the voting securities of certain foreign subsidiaries and  
substantially all present and future assets of Hanesbrands and the 
guarantors. At the Company’s option, borrowings under the Senior 
Secured Credit Facility may be maintained from time to time as (a) 
Base Rate loans, which shall bear interest at the higher of (i) 1/2 of 
1% in excess of the federal funds rate and (ii) the rate published  
in the Wall Street Journal as the “prime rate” (or equivalent), in 
each case in effect from time to time, plus the applicable margin 
in effect from time to time (which is currently 0.50% for the Term 
A Loan Facility and the Revolving Loan Facility and 0.75% for the 
Term B Loan Facility), or (b) LIBOR based loans, which shall bear 
interest at the LIBO Rate (as defined in the Senior Secured Credit  
Facility and adjusted for maximum reserves), as determined by  
the administrative agent for the respective interest period plus the 
applicable margin in effect from time to time (which is currently  
1.50% for the Term A Loan Facility and the Revolving Loan Facility 
and 1.75% for the Term B Loan Facility). The final maturity of the  
Term A Loan Facility is September 5, 2012. The Term A Loan Facility 
amortizes in an amount per annum equal to the following: year 1 
— 5.00%; year 2 — 10.00%; year 3 — 15.00%; year 4 — 20.00%;  
year 5 — 25.00%; year 6 — 25.00%. The final maturity of the Term 
B Loan Facility is September 5, 2013. The Term B Loan Facility is 
payable in equal quarterly installments in an amount equal to 1%  
per annum, with the balance due on the maturity date. The final 
maturity of the Revolving Loan Facility is September 5, 2011. As  
of January 3, 2009, the Company had $0 outstanding under the 
Revolving Loan Facility, $37,134 of standby and trade letters of 
credit issued and outstanding under this facility and $462,866 of 
borrowing availability. At January 3, 2009, the interest rates on 
the Term A Loan Facility and the Term B Loan Facility were 5.02% 
and 5.19% respectively. Outstanding borrowings under the Senior 
Secured Credit Facility are prepayable without penalty. 

On February 22, 2007, the Company entered into a First 

Amendment (the “First Amendment”) to the Senior Secured 
Credit Facility. Pursuant to the First Amendment, the “applicable 
margin” with respect to the $1,400,000 Term B loan facility 
(“Term B Loan Facility”) that comprises a part of the Senior  
Secured Credit Facility was reduced from 2.25% to 1.75% with 
respect to loans maintained as “LIBO Rate loans,” and from 1.25% 
to 0.75% with respect to loans maintained as “Base Rate loans.” 
On August 21, 2008, the Company entered into an amend-

ment (the “Second Amendment”) to the Senior Secured Credit 
Facility. Pursuant to the Second Amendment, the amount of 
unsecured indebtedness which the Company and its subsidiaries 
that are obligors pursuant to the Senior Secured Credit Facility 
may incur under senior notes was increased from $500,000 to 

F-20 

$1,000,000. The provisions of the Senior Secured Credit Facility 
which require the proceeds of the issuance of any such notes 
be applied to repay amounts due with respect to the Senior 
Secured Credit Facility, and specify how any such proceeds will 
be applied, remain unchanged.

The Senior Secured Credit Facility requires the Company to 
comply with customary affirmative, negative, and financial cov-
enants, and includes customary events of default. As of Janu-
ary 3, 2009, the Company was in compliance with all covenants. 

Second Lien Credit Facility

The Second Lien Credit Facility provides for aggregate 

borrowings of $450,000 by Hanesbrands’ wholly-owned 
subsidiary, HBI Branded Apparel Limited, Inc. The Second Lien 
Credit Facility is unconditionally guaranteed by Hanesbrands 
and each entity guaranteeing the Senior Secured Credit Facility. 
The Second Lien Credit Facility and the guarantees in respect 
thereof are secured on a second-priority basis (subordinate 
only to the Senior Secured Credit Facility and any permitted 
additions thereto or refinancings thereof) by substantially all of 
the assets that secure the Senior Secured Credit Facility. Loans 
under the Second Lien Credit Facility bear interest in the same 
manner as those under the Senior Secured Credit Facility, sub-
ject to a margin of 2.75% for Base Rate loans and 3.75% for 
LIBOR based loans. The Second Lien Credit Facility matures on 
March 5, 2014, may not be prepaid prior to September 5, 2007, 
and includes premiums for prepayment of the loan prior to 
September 5, 2009 based upon timing of the prepayments. The 
Second Lien Credit Facility will not amortize and will be repaid 
in full on its maturity date. At January 3, 2009 the interest rate 
on the Second Lien Credit Facility was 7.27%. 

On August 21, 2008, the Company entered into an amend-
ment (the “Second Lien Amendment”) to the Second Lien Credit 
Facility. Pursuant to the Second Lien Amendment, the amount of 
unsecured indebtedness which the Company and its subsidiar-
ies that are obligors pursuant to the Second Lien Credit Facility 
may incur under senior notes was increased from $500,000 to 
$1,000,000. The provisions of the Second Lien Credit Facility which 
require the proceeds of the issuance of any such notes be applied 
to repay amounts due with respect to the Second Lien Credit 
Facility, and specify how any such proceeds will be applied, remain 
unchanged. The Second Lien Credit Facility requires the Company 
to comply with customary affirmative, negative, and financial cov- 
enants, and includes customary events of default. As of January 3, 
2009, the Company was in compliance with all covenants.

Floating Rate Senior Notes

On December 14, 2006, the Company issued $500,000 aggre-
gate principal amount of Floating Rate Senior Notes due 2014. The 
Floating Rate Senior Notes are senior unsecured obligations that 
rank equal in right of payment with all of the Company’s existing 
and future unsubordinated indebtedness. The Floating Rate Senior 
Notes bear interest at an annual rate, reset semi-annually, equal to 
the London Interbank Offered Rate, or LIBOR, plus 3.375%. Inter-
est is payable on the Floating Rate Senior Notes on June 15 and 
December 15 of each year beginning on June 15, 2007. The  

 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

Floating Rate Senior Notes will mature on December 15, 2014. 
The net proceeds from the sale of the Floating Rate Senior  
Notes were approximately $492,000. These proceeds, together 
with working capital, were used to repay in full the $500,000 
outstanding under the Bridge Loan Facility. The Floating Rate 
Senior Notes are guaranteed by substantially all of the Com-
pany’s domestic subsidiaries. The Floating Rate Senior Notes are 
redeemable on or after December 15, 2008, subject to premiums 
based upon timing of the prepayments. The Company repur-
chased $6,320 of the Floating Rate Senior Notes for $4,354 result-
ing in a gain of $1,966 during the year ended January 3, 2009. 

Accounts Receivable Securitization 

On November 27, 2007, the Company entered into the Re-

ceivables Facility, which provides for up to $250,000 in funding 
accounted for as a secured borrowing, limited to the availability 
of eligible receivables, and is secured by certain domestic trade 
receivables. The Receivables Facility will terminate on November 
27, 2010. Under the terms of the Receivables Facility, the com-
pany sells, on a revolving basis, certain domestic trade receiv-
ables to HBI Receivables LLC (“Receivables LLC”), a wholly-
owned bankruptcy-remote subsidiary that in turn uses the trade 
receivables to secure the borrowings, which are funded through 
conduits that issue commercial paper in the short-term market 
and are not affiliated with the Company or through committed 
bank purchasers if the conduits fail to fund. The assets and liabili-
ties of Receivables LLC are fully reflected on our Consolidated 
Balance Sheet, and the securitization is treated as a secured 
borrowing for accounting purposes. The borrowings under the 
Receivables Facility remain outstanding throughout the term of 
the agreement subject to the Company maintaining sufficient 
eligible receivables, by continuing to sell trade receivables to 
Receivables LLC, unless an event of default occurs. 

Availability of funding under the facility depends primarily 
upon the eligible outstanding receivables balance. As of Janu-
ary 3, 2009, the Company had $242,617 outstanding under the 
Receivables Facility. The outstanding balance under the Re-
ceivables Facility is reported on the Company’s Consolidated 
Balance Sheet in long-term debt based on the three-year term 
of the agreement and the fact that remittances on the receiv-
ables do not automatically reduce the outstanding borrowings. 
All of the proceeds from the Receivables Facility were used 
to make a prepayment of principal under the Senior Secured 
Credit Facility. Unless the conduits fail to fund, the yield on 
the commercial paper, which is the conduits’ cost to issue the 
commercial paper plus certain dealer fees, is considered a 
financing cost and is included in interest expense on the Con-
solidated Statement of Income. If the conduits fail to fund, the 
Receivables Facility would be funded through committed bank 
purchasers, and the interest rate payable at the Company’s 
option at the rate announced from time to time by JPMorgan 
as its prime rate or at the LIBO Rate (as defined in the Receiv-
ables Facility) plus the applicable margin in effect from time 
to time. The average blended interest rate for the year ended 
January 3, 2009 was 3.50%.

The Receivables Facility contains customary events of 
default and requires the Company to maintain the same inter-
est coverage ratio and leverage ratio as required by the Senior 
Secured Credit Facility. As of January 3, 2009, the Company was 
in compliance with all covenants. 

The total amount of receivables used as collateral for the 
credit facility was $331,470 at January 3, 2009 and is reported 
on the Company’s Consolidated Balance Sheet in trade accounts 
receivable less allowances.

Future principal payments for all of the facilities described 

above are as follows: $45,640 due in 2009, $229,727 due in 
2010, $46,875 due in 2011, $59,375 due in 2012, $851,250 due in 
2013 and $943,680 thereafter. Reflected in these future principal 
payments were net principal payments of $138,703, $178,125 
and $106,625 made during the years ended January 3, 2009 and 
December 29, 2007 and six months ended December 30, 2006, 
respectively. The prepayments relieved any requirement for the 
Company to make mandatory payments on the Term A and Term 
B Loan Facilities through 2009.

The Company incurred $69 and $3,266 in debt issuance 
costs in connection with entering into the First Amendment 
and the Receivables Facility during the years ended January 
3, 2009 and December 29, 2007, respectively and $50,248 in 
debt issuance costs in connection with the issuance of the 
Senior Secured Credit Facility, the Second Lien Facility, Bridge 
Loan Facility and the Floating Rate Senior Notes during the six 
months ended December 30, 2006. Debt issuance costs are 
amortized to interest expense over the respective lives of the 
debt instruments, which range from five to eight years. As of 
January 3, 2009, the net carrying value was $24,776 which  
is included in other noncurrent assets in the Consolidated  
Balance Sheet. The Company’s debt issuance cost amortization 
was $6,032, $6,475 and $2,279 for the years ended January 3, 
2009 and December 29, 2007 and six months ended  
December 30, 2006, respectively.

The Company recognized $1,332 of losses on early ex-
tinguishment of debt during the year ended January 3, 2009 
which is comprised of a loss of $1,269 related to the prepay-
ment of $125,000 on the Senior Secured Credit Facility and 
$63 related to the repurchase of $6,320 of Floating Rate Senior 
Notes. During the year ended December 29, 2007, the Com-
pany recognized $5,235 of losses on early extinguishment of 
debt related to prepayments of $425,000 on the Senior Se-
cured Credit Facility. During the six months ended December 
30, 2006, the Company recognized $7,401 of losses on early 
extinguishment of debt which is comprised of a $6,125 loss for 
unamortized debt issuance costs on the Bridge Loan Facility in 
connection with the issuance of the Floating Rate Senior Notes 
and a $1,276 loss related to unamortized debt issuance costs 
on the Senior Secured Credit Facility for the prepayment of 
$100,000 of principal in December 2006. As discussed above, 
the proceeds from the issuance of the Floating Rate Senior 
Notes were used to repay the entire outstanding principal of 
the Bridge Loan Facility. 

F-21

 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

(11)  Accumulated Other Comprehensive Loss 

The components of accumulated other comprehensive loss are as follows: 

Cumulative  
Translation  
Adjustment  

Net Unrealized 
Income (Loss) 
on Cash Flow 
Hedges  

Balance at July 1, 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Other comprehensive income (loss) activity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

$   (4,895) 
(5,989) 

Balance at December 30, 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Other comprehensive income (loss) activity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Balance at December 29, 2007 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Other comprehensive income (loss) activity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

 (10,884) 
20,114 

 9,230 
(29,463) 

$   (5,576) 
(1,050) 

(6,626) 
(11,268) 

(17,894) 
(63,501) 

Pension and 
Postretirement 

$           — 
(72,412) 

(72,412) 
28,245 

(44,167) 
(301,282) 

Income Taxes 

$     2,087 
28,267 

30,354 
(6,441) 

23,913 
141,695 

Accumulated
Other
Comprehensive
Loss

$     (8,384)
(51,184)

(59,568)
30,650 

(28,918)
(252,551)

Balance at January 3, 2009 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

$ (20,233) 

$ (81,395) 

$ (345,449) 

$ 165,608 

$ (281,469)

In connection with the spin off on September 5, 2006, the 

Future minimum lease payments under noncancelable operat-

Company assumed obligations relating to the Company’s cur-
rent and former employees included within Sara Lee sponsored 
pension and retirement plans, including $53,813 of additional 
minimum pension liability that has not been reflected in compre-
hensive income for the six months ended December 30, 2006 
but is, however, included in accumulated other comprehensive 
loss at December 30, 2006. 

During the six months ended December 30, 2006, the 

Company adopted SFAS 158 which requires a company to report 
the unfunded positions of employee benefit plans on the balance 
sheet while all other deferred charges are reported as a compo-
nent of accumulated other comprehensive income. The impact of 
adopting the SFAS 158 provision was $19,079, net of tax, which is 
not reflected in comprehensive income but is, however, included 
in accumulated other comprehensive loss at December 30, 2006. 

(12)  Commitments and Contingencies

The Company is a party to various pending legal proceed-
ings, claims and environmental actions by government agencies. 
In accordance with SFAS No. 5, Accounting for Contingencies, 
the Company records a provision with respect to a claim, suit, 
investigation, or proceeding when it is probable that a liability 
has been incurred and the amount of the loss can reasonably be 
estimated. Any provisions are reviewed at least quarterly and are 
adjusted to reflect the impact and status of settlements, rulings, 
advice of counsel and other information pertinent to the particu-
lar matter. The recorded liabilities for these items were not mate-
rial to the Consolidated Financial Statements of the Company in 
any of the years presented. Although the outcome of such items 
cannot be determined with certainty, the Company’s legal coun-
sel and management are of the opinion that the final outcome 
of these matters will not have a material adverse impact on the 
consolidated financial position, results of operations or liquidity.

Operating Leases

The Company leases certain buildings and equipment under 

agreements that are classified as operating leases. Rental 
expense under operating leases was $53,072 in the year ended 
January 3, 2009, $47,366 in the year ended December 29, 
2007, $27,590 in the six months ended December 30, 2006 and 
$54,874 in the year ended July 1, 2006. 

F-22 

ing leases (with initial or remaining lease terms in excess of one 
year) are as follows: $43,488 in 2009, $39,720 in 2010, $32,119 in 
2011, $24,635 in 2012, $17,004 in 2013 and $69,666 thereafter. 
During the year ended January 3, 2009, the Company 
entered into sale-leaseback transactions involving two distribu-
tion centers and one manufacturing facility. The facilities are 
being leased back over terms ranging from one to four years and 
are classified as operating leases. The Company received net 
proceeds on the sales of $18,782, resulting in deferred gains of 
$6,317 which will be amortized over the lease terms.

License Agreements

The Company is party to several royalty-bearing license 
agreements for use of third-party trademarks in certain of their 
products. The license agreements typically require a minimum 
guarantee to be paid either at the commencement of the agree-
ment, by a designated date during the term of the agreement 
or by the end of the agreement period. When payments are 
made in advance of when they are due, the Company records a 
prepayment and amortizes the expense in the “Cost of sales” 
line of the Consolidated Statements of Income uniformly over 
the guaranteed period. For guarantees required to be paid at the 
completion of the agreement, royalties are expensed through 
“Cost of sales” as the related sales are made. Management 
has reviewed all license agreements and concluded that these 
guarantees do not fall under Statement of Financial Account-
ing Standards Interpretation No. 45 Guarantor’s Accounting 
and Disclosure Requirements for Guarantees, including Indirect 
Guarantees of Indebtedness of Others, and accordingly, there 
are no liabilities recorded at inception of the agreements.

For the years ended January 3, 2009 and December 29, 
2007, the six months ended December 30, 2006 and the year 
ended July 1, 2006, the Company incurred royalty expense of 
approximately $11,709, $11,583, $16,401 and $12,554, respec-
tively. During the six months ended December 30, 2006, the 
Company incurred expense of $9,675 in connection with the 
buy out of a license agreement and the settlement of certain 
contractual terms relating to another license agreement. The 
$9,675 was recorded in the “Selling, general and administrative 
expenses” line of the Consolidated Statement of Income.

 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

Minimum amounts due under the license agreements are 
approximately $7,712 in 2009, $7,642 in 2010, $1,145 in 2011, 
$1,296 in 2012 and $120 in 2013. In addition to the minimum 
guaranteed amounts under license agreements, in the year 
ended December 29, 2007 the Company entered into a partner-
ship agreement which included a minimum fee of $6,300 for 
each year from 2008 through 2017.

(13) 

Intangible Assets and Goodwill

  (a) 

Intangible Assets

The primary components of the Company’s intangible assets 

and the related accumulated amortization are as follows: 

  Accumulated   
Gross  Amortization   

Net Book 
Value

Year ended January 3, 2009:

Intangible assets subject to amortization:
  Trademarks and brand names . . . . . . . . . . .  $ 192,857 
55,556 
  Computer software . . . . . . . . . . . . . . . . . . . 

$   72,766 
28,204 

$ 120,091
27,352

$ 248,413 

$ 100,970

  Net book value of intangible assets  . . . . 

$ 147,443

  Accumulated   
Gross  Amortization   

Net Book 
Value

Year ended December 29, 2007:

Intangible assets subject to amortization:
  Trademarks and brand names . . . . . . . . . . .  $ 188,300 
51,893 
  Computer software . . . . . . . . . . . . . . . . . . . 

$   63,157 
25,770 

$ 125,143
26,123

$ 240,193 

$   88,927

During the year ended December 29, 2007, the Company 
completed two business acquisitions in El Salvador: a textile 
manufacturing operation, and a sheer hosiery manufacturing 
company, that resulted in the recognition of goodwill of $27,293 
and $1,517, respectively. The Company recognized $4,115 of ad-
ditional goodwill for these acquisitions in the year ended January 
3, 2009 upon completion of final purchase price allocations.

None of the preceding business acquisitions were determined 

by the Company to be material, individually or in the aggregate, 
as set forth in SFAS No. 141, Accounting for Business Combina-
tions (SFAS 141). As a result, the disclosures and supplemental pro 
forma information required by SFAS 141 are not presented. 

Goodwill and the changes in those amounts during the 

period are as follows: 

Innerwear 

Outerwear 

International 

Hosiery 

Total 

Net book value at  

December 30, 2006 . .   $ 201,533 

$ 45,243 

$ 13,047  $ 21,702  $ 281,525

  Acquisitions of  

businesses . . . . .  
  Foreign exchange . . .  

Net book value at  

9,931 
— 

17,468 
— 

— 
(16) 

1,517 
— 

28,916 
(16)

December 29, 2007. .  

211,464 

62,711 

13,031 

23,219 

310,425

  Acquisitions  

of businesses . . .  

8,520 

1,103 

— 

1,954 

11,577

Net book value at  

January 3, 2009 . . . .   $ 219,984 

$ 63,814 

$ 13,031  $ 25,173  $ 322,002

There was no impairment of goodwill in any of the periods 

presented.

  Net book value of intangible assets  . . . . 

$ 151,266

(14)  Financial Instruments and Risk Management

The amortization expense for intangibles subject to amortiza-
tion was $12,019 for the year ended January 3, 2009, $6,205 for 
the year ended December 29, 2007, $3,466 in the six months 
ended December 30, 2006 and $9,031 for the year ended July 1, 
2006. The estimated amortization expense for the next five 
years, assuming no change in the estimated useful lives of iden-
tifiable intangible assets or changes in foreign exchange rates 
is as follows: $12,244 in 2009, $11,080 in 2010, $8,227 in 2011, 
$7,999 in 2012 and $7,963 in 2013. 

There was no impairment of trademarks in any of the peri-
ods presented. However, in prior years as a result of the annual 
impairment reviews, the Company concluded that certain trade-
marks had lives that were no longer indefinite. As a result of this 
conclusion, trademarks with a net book value of $79,044 for the 
year ended July 1, 2006 were moved from the indefinite lived 
category and amortization was initiated over a 30-year period.

  (b)  Goodwill

During the year ended January 3, 2009, the Company com-
pleted two business acquisitions: a sewing operation in Thailand, 
and an embroidery and screen-printing production company in 
Honduras, that resulted in the recognition of goodwill of $3,665 
and $3,797, respectively.

  (a) 

Interest Rate derivatives

In connection with the spin off from Sara Lee on September 

5, 2006, the Company incurred debt of $2,600,000 plus an un-
funded revolver with capacity of $500,000, all of which bears in-
terest at floating rates. During the years ended January 3, 2009 
and December 29, 2007 and the six months ended December 
30, 2006, the Company has executed certain interest rate cash 
flow hedges in the form of swaps and caps in order to mitigate 
the Company’s exposure to variability in cash flows for the future 
interest payments on a designated portion of borrowings. 

The Company records gains and losses on these derivative 
instruments using hedge accounting. Under this accounting meth-
od, gains and losses are deferred into accumulated other compre-
hensive loss until the hedged transaction impacts the Company’s 
earnings. However, on a quarterly basis hedge ineffectiveness will 
be measured and any resulting ineffectiveness will be recorded as 
gains or losses in the respective measurement period.

F-23

 
 
 
 
 
 
 
 
 
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

During the years ended January 3, 2009 and December 29, 
2007 and the six months ended December 30, 2006, the Company 
deferred losses of $66,728, $16,357 and $2,743, respectively, into 
accumulated other comprehensive loss. The tables below summa-
rize our interest rate derivative portfolio as of January 3, 2009.

The Company uses foreign exchange option contracts to  

reduce the foreign exchange fluctuations on anticipated 
purchase and intercompany transactions. There were no open 
foreign exchange option contracts at January 3, 2009 and 
December 29, 2007.

Interest Rate Swaps 

Notional 
Amount 

Interest Rates
Receive 

3 year: Receive variable-pay fixed . . . . . . . .  $ 200,000 
100,000 
4 year: Receive variable-pay fixed . . . . . . . . 
200,000 
5 year: Receive variable-pay fixed . . . . . . . . 
493,680 
4 year: Receive variable-pay fixed . . . . . . . . 
200,000 
2 year: Receive variable-pay fixed . . . . . . . . 
200,000 
2 year: Receive variable-pay fixed . . . . . . . . 

3-month  LIBOR 
3-month  LIBOR 
3-month  LIBOR 
6-month  LIBOR 
3-month  LIBOR 
3-month  LIBOR 

Interest Rate Caps 

Notional 
Amount 

Interest Rates
Receive 

1 year: Receive excess of index over cap. . .   $ 200,000 
200,000 
1 year: Receive excess of index over cap. . .  

3-month  LIBOR 
3-month  LIBOR 

Pay

5.18%
5.14%
5.15%
4.26%
2.80%
2.80% 

Pay

3.50%
3.50% 

  (c)  commodity derivatives

Cotton is the primary raw material the Company uses to 

manufacture many of its products and is purchased at market 
prices. In the year ended July 1, 2006, the Company started to 
use commodity financial instruments to hedge the price of cotton, 
for which there is a high correlation between the hedged item and 
the hedged instrument. There were no amounts outstanding un-
der cotton futures contracts at January 3, 2009 and December 29, 
2007. The Company had no cotton option contracts outstanding at 
January 3, 2009. The notional amounts outstanding under the op-
tions contracts at December 29, 2007 were 41 bales of cotton. 

  (b)  Foreign currency derivatives

  (d)  Net derivative Gain or Loss

The Company uses forward exchange and option contracts to 

reduce the effect of fluctuating foreign currencies on short-term 
foreign currency-denominated transactions, foreign currency-de-
nominated investments, other known foreign currency exposures 
and to reduce the effect of fluctuating commodity prices on raw 
materials purchased for production. Gains and losses on these con-
tracts are intended to offset losses and gains on the hedged trans-
action in an effort to reduce the earnings volatility resulting from 
fluctuating foreign currency exchange rates and fluctuating com-
modity prices. The Company also has foreign currency derivative 
instruments to which hedge accounting is not applied. Gains and 
losses are recognized as the fair value of the underlying derivatives 
changes and are reflected in Selling, general and administrative 
expenses in the Company’s Consolidated Statements of Income. 

Historically, the principal currencies hedged by the Company 

include the European euro, Mexican peso, Canadian dollar and 
Japanese yen. The following table summarizes by major currency 
the contractual amounts of the Company’s foreign exchange 
forward contracts in U.S. dollars. The bought amounts repre-
sent the net U.S. dollar equivalent of commitments to purchase 
foreign currencies, and the sold amounts represent the net U.S. 
dollar equivalent of commitments to sell foreign currencies. The 
foreign currency amounts have been translated into a U.S. dollar 
equivalent value using the exchange rate at the reporting date. 
Forward exchange contracts mature on the anticipated cash re-
quirement date of the hedged transaction, generally within one 
year. The table below summarizes our foreign currency derivative 
portfolio as of January 3, 2009. 

January 3, 2009 

December 29, 2007

Foreign currency bought (sold): 
  Canadian dollar. . . . . . . . . . . . . . . . . . . . . . . . .  
  Canadian dollar. . . . . . . . . . . . . . . . . . . . . . . . .  
Japanese yen . . . . . . . . . . . . . . . . . . . . . . . . . .  
European euro. . . . . . . . . . . . . . . . . . . . . . . . . .  
European euro. . . . . . . . . . . . . . . . . . . . . . . . . .  
  Mexican peso . . . . . . . . . . . . . . . . . . . . . . . . . .  

$ (29,430) 
40,537 
(7,839) 
(25,749) 
5,347 
(11,310) 

$ (20,577)
—
(19,931)
—
—
—

F-24 

For the interest rate swaps and caps and all forward ex-
change and option contracts, the following table summarizes the 
net derivative gains or losses deferred into accumulated other 
comprehensive loss and reclassified to earnings in the years 
ended January 3, 2009 and December 29, 2007, the six months 
ended December 30, 2006 and the year ended July 1, 2006. 

Years Ended 
January 3,  December 29, 
2007 

2009 

Six Months 
Ended 
December 30, 
2006 

Year 
Ended
July 1, 
2006

$ (17,894) 

$   (6,626) 

$ (5,576)  $     475 

(66,229) 

(18,455) 

(2,604) 

(4,452)

2,728 

7,187 

1,554 

(1,599)

$ (81,395) 

$ (17,894) 

$ (6,626)  $ (5,576)

Net accumulated derivative  
gain (loss) deferred at  
beginning of year  . . . . . . . . . . 

Deferral of net derivative  
loss in accumulated  
other comprehensive loss. . . . 

Reclassification of net  

derivative loss (gain)  
to income  . . . . . . . . . . . . . . . . 

  Net accumulated  

  derivative gain (loss)  
  at end of year. . . . . . . . . . . . 

The Company expects to reclassify into earnings during the 
next 12 months net loss from accumulated other comprehensive 
loss of approximately $4,865 at the time the underlying hedged 
transactions are realized. During the years ended January 3, 2009 
and December 29, 2007, the six months ended December 30, 
2006 and the year ended July 1, 2006, the Company recognized in-
come (expense) of $(323), $80, $0 and $0, respectively, for hedge 
ineffectiveness related to cash flow hedges. Amounts reported for 
hedge ineffectiveness are not included in accumulated other com-
prehensive loss and therefore, not included in the above table. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

There were no derivative losses excluded from the assess-
ment of effectiveness or gains or losses resulting from the dis-
qualification of hedge accounting for the years ended January 3, 
2009 and December 29, 2007, the six months ended December 
30, 2006 and the year ended July 1, 2006. The Company recog-
nized derivative losses related to derivative instruments to which 
hedge accounting was not applied of $6,691, $451, $0 and $0 
for the years ended January 3, 2009 and December 29, 2007, 
the six months ended December 30, 2006 and the year ended 
July 1, 2006, respectively. 

  (e)  Fair Values

The carrying amounts of cash and cash equivalents, trade 

accounts receivable, notes receivable, accounts payable and 
long-term debt approximated fair value as of January 3, 2009 and 
December 29, 2007. The fair value of long-term debt was ap-
proximately $1,753,885 as of January 3, 2009 and had a carrying 
value of $2,176,547; the fair value of long-term debt at December 
29, 2007 approximated the carrying value as of that date. The 
fair value was determined using market quotes. The carrying 
amounts of the Company’s notes payable approximated fair value 
as of January 3, 2009 and December 29, 2007, primarily due to 
the short-term nature of these instruments. The fair values of the 
remaining financial instruments recognized in the Consolidated 
Balance Sheets of the Company at the respective year ends were: 

(15)  Fair Value of Financial Assets and Liabilities

The Company has adopted the provisions of SFAS 157 as of 

December 30, 2007 for its financial assets and liabilities. Al-
though having partially adopted SFAS 157 has had no material im-
pact on its financial condition, results of operations or cash flows, 
the Company is now required to provide additional disclosures as 
part of its financial statements. SFAS 157 clarifies that fair value 
is an exit price, representing the price that would be received to 
sell an asset or paid to transfer a liability in an orderly transaction 
between market participants at the measurement date. The Com-
pany utilizes market data or assumptions that market participants 
would use in pricing the asset or liability. SFAS 157 establishes a 
three-tier fair value hierarchy, which prioritizes the inputs used in 
measuring fair value. These tiers include: Level 1, defined as ob-
servable inputs such as quoted prices in active markets; 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 about which little or no market data exists, 
therefore requiring an entity to develop its own assumptions. 

Assets and liabilities measured at fair value are based on one 

or more of three valuation techniques noted in SFAS 157. The 
three valuation techniques are as follows: 

n  Market approach — prices and other relevant information 

generated by market transactions involving identical or com-
parable assets or liabilities.

January 3, 2009 

December 29, 2007

n  Cost approach — amount that would be required to replace 

Interest rate swaps  . . . . . . . . . . . . . . . . . . . . . . . .  
Foreign currency forwards and options . . . . . . . . .  
Interest rate caps . . . . . . . . . . . . . . . . . . . . . . . . . .  
Commodity forwards and options . . . . . . . . . . . . .  

$ (83,011) 
2,615 
46 
— 

$ (16,590)
196
304 
266 

The fair value of the swaps is determined based upon 

externally developed pricing models, using financial market data 
obtained from swap dealers. The fair value of the forwards and 
options is based upon quoted market prices obtained from third-
party institutions.

  (f)  concentration of credit Risk

Trade accounts receivable due from customers that the 
Company considers highly leveraged were $124,281 at January 
3, 2009, $115,233 at December 29, 2007, $107,783 at December 
30, 2006 and $121,870 at July 1, 2006. The financial position of 
these businesses has been considered in determining allow-
ances for doubtful accounts.

See Note 21 for disclosure of significant customer concen-

trations by segment.

the service capacity of an asset or replacement cost.

n  Income approach — techniques to convert future amounts to a 
single present amount based on market expectations, includ-
ing present value techniques, option-pricing and other models.

The Company primarily applies the market approach for com-
modity derivatives and the income approach for interest rate and 
foreign currency derivatives for recurring fair value measurements 
and attempts to utilize valuation techniques that maximize the use 
of observable inputs and minimize the use of unobservable inputs. 
As of January 3, 2009, the Company held certain financial 

assets and liabilities that are required to be measured at fair 
value on a recurring basis. These consisted of the Company’s 
derivative instruments related to interest rates and foreign ex-
change rates. The fair values of cotton derivatives are determined 
based on quoted prices in public markets and are categorized 
as Level 1, however, the Company did not have any outstanding 
cotton derivatives outstanding at January 3, 2009. The fair values 
of interest rate and foreign exchange rate derivatives are 

F-25

 
 
 
  
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

determined based on inputs that are readily available in public 
markets or can be derived from information available in publicly 
quoted markets and are categorized as Level 2. The Company 
does not have any financial assets or liabilities measured at fair 
value on a recurring basis categorized as Level 3, and there were 
no transfers in or out of Level 3 during the year ended January 3, 
2009. There were no changes during year ended January 3, 2009 
to the Company’s valuation techniques used to measure asset 
and liability fair values on a recurring basis. 

The following table sets forth by level within SFAS 157’s fair 
value hierarchy the Company’s financial assets and liabilities ac-
counted for at fair value on a recurring basis January 3, 2009. As 
required by SFAS 157, assets and liabilities are classified in their 
entirety based on the lowest level of input that is significant to the 
fair value measurement. The Company’s assessment of the signifi-
cance of a particular input to the fair value measurement requires 
judgment, and may affect the valuation of fair value assets and 
liabilities and their placement within the fair value hierarchy levels. 

Assets (Liabilities) at Fair Value as of January 3, 2009
Quoted Prices In 
Active Markets 
for Identical 
Assets (Level 1) 

Significant 
Other 
Observable 
Inputs (Level 2) 

Significant 
Unobservable 
Inputs 
(Level 3)

Derivative contracts, net . . . . . . . . . .  

Total . . . . . . . . . . . . . . . . . . . . . . . . . .  

$         — 

$         — 

$ (80,350) 

$         —

$ (80,350) 

$         —

The determination of fair values above incorporates various 
factors required under SFAS 157. These factors include not only 
the credit standing of the counterparties involved and the impact 
of credit enhancements, but also the impact of the Company’s 
nonperformance risk on its liabilities. 

(16)  Defined Benefit Pension Plans

During the year ended December 29, 2007, the Company com-
pleted the separation of its pension plan assets and liabilities from 
those of Sara Lee in accordance with governmental regulations, 
which resulted in a higher total amount of pension plan assets 
being transferred to the Company than originally was estimated 
prior to the spin off. Prior to spin off, the fair value of plan assets 
included in the annual valuations represented a best estimate 
based upon a percentage allocation of total assets of the Sara Lee 
trust. The separation resulted in a reduction to pension liabilities 
of approximately $74,000 with a corresponding credit to additional 
paid-in capital and resulted in a decrease of approximately $6,000 
to pension expense for the year ended December 29, 2007. 

Effective as of January 1, 2006, the Company created the 

Hanesbrands Inc. Pension and Retirement Plan (the “Hanes-
brands Pension Plan”), a new frozen defined benefit plan to 
receive assets and liabilities accrued under the Sara Lee Pension 
Plan that are attributable to current and former Company em-
ployees. In connection with the spin off on September 5, 2006, 
the Company assumed Sara Lee’s obligations under the Sara 
Lee Corporation Consolidated Pension and Retirement Plan, the 
Sara Lee Supplemental Executive Retirement Plan, the Sara Lee 

F-26 

Canada Pension Plans and certain other plans that related to the 
Company’s current and former employees and assumed other 
Sara Lee retirement plans covering only Company employees. 
Prior to the spin off the obligations were not included in the 
Company’s Consolidated Financial Statements. The Company 
also assumed two noncontributory defined benefit plans, the 
Playtex Apparel, Inc. Pension Plan (the “Playtex Plan”) and the 
National Textiles, L.L.C. Pension Plan (the “National Textiles 
Plan”). The obligations and costs related to all of these plans are 
included in the Company’s Consolidated Financial Statements as 
of January 3, 2009 and December 29, 2007. 

On September 29, 2006, SFAS No. 158, “Employers’ Ac-
counting for Defined Benefit Pension and Other Postretirement 
Plans” was issued. The objectives of SFAS 158 are for an employ-
er to a) recognize the overfunded status of a plan as an asset and 
the underfunded status of a plan as a liability in the balance sheet 
and to recognize changes in the funded status in comprehensive 
income or loss, and b) measure the funded status of a plan as of 
the date of its balance sheet date. Additional minimum pension 
liabilities and related intangible assets are also derecognized 
upon adoption of the new standard. SFAS 158 requires initial ap-
plication of the requirement to recognize the funded status of a 
benefit plan and the related disclosure provisions as of the end of 
fiscal years ending after December 15, 2006. SFAS 158 requires 
initial application of the requirement to measure plan assets and 
benefit obligations as of the balance sheet date as of the end 
of fiscal years ending after December 15, 2008. The Company 
adopted part (a) of the statement as of December 30, 2006. The 
Company adopted part (b) of the statement as of December 
29, 2007. The following table summarizes the effect of required 
changes in the additional minimum pension liabilities (AML) as of 
December 30, 2006 prior to the adoption of SFAS 158 as well as 
the impact of the initial adoption of part (a) of SFAS 158: 

Prior to AML 
SFAS 158 
and SFAS 158  Adjustment  Pre SFAS 158  Adjustment 

Post AML, 

AML 

Post AML, 
Post SFAS 158

Prepaid pension  

asset . . . . . . . . 

$       —  $         — 

$         — 

$   1,356 

$     1,356

Accrued pension  

liability  . . . . . . 
Intangible asset . .  
Accumulated other  
comprehensive  
income, net  
of tax . . . . . . . . 
Deferred tax asset  

90,491 
— 

48,100 
436 

138,591 
436 

61,566 
(436) 

200,157
— 

— 
— 

(63,677) 
40,541 

(63,677) 
40,541 

(2,854) 
1,238 

(66,531)
41,779 

Prior to the spin off from Sara Lee on September 5, 2006, 
employees who met certain eligibility requirements participated 
in defined benefit pension plans sponsored by Sara Lee. These 
defined benefit pension plans included employees from a num-
ber of domestic Sara Lee business units. All obligations pursuant 
to these plans have historically been obligations of Sara Lee and 
as such, were not included on the Company’s historical Consoli-
dated Balance Sheets, prior to September 5, 2006. The annual 
cost of the Sara Lee defined benefit plans was allocated to all 
of the participating businesses based upon a specific actuarial 
computation which was followed consistently. 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

The annual (income) cost incurred by the Company for these 

defined benefit plans is as follows: 

Years Ended 
January 3,  December 29, 
2007 

2009 

Six Months 
Ended 
December 30, 
2006 

Year 
Ended
July 1, 
2006

The estimated net loss and prior service credit for the de-
fined benefit pension plans that will be amortized from accumu-
lated other comprehensive loss into net periodic benefit cost 
over the next year are $8,324 and $26, respectively. 

The funded status of the Company’s defined benefit pension 

plans at the respective year ends was as follows: 

Participation in Sara Lee  
sponsored defined  
benefit plans . . . . . . . . . . . . . .   $        — 

Hanesbrands sponsored  

$      — 

$    725  $ 30,835 

January 3, 
2009 

December 29, 
2007

benefit plans . . . . . . . . . . . . . .  

(10,993) 

(2,924) 

2,182 

— 

Playtex Apparel, Inc.  

Pension Plan . . . . . . . . . . . . . .  

(289) 

National Textiles L.L.C.  

Pension Plan . . . . . . . . . . . . . .  

(519) 

(127) 

(339) 

(30) 

(234)

(425) 

(1,059)

Total pension plan  

(income) cost . . . . . . . . . . . .   $ (11,801) 

$ (3,390) 

$ 2,452  $ 29,542

Due to plant closings during the year ended January 3, 2009, 

the Company recorded an expense of $1,406 related to the par-
tial plan termination of the National Textiles L.L.C. Pension Plan 
in September 2008, which is reported in the “Restructuring” line 
of the Consolidated Statements of Income. 

The components of net periodic benefit cost and other 

amounts recognized in other comprehensive loss of the  
Company’s noncontributory defined benefit pension plans  
were as follows: 

Years Ended 
January 3,  December 29, 
2007 

2009 

Service cost . . . . . . . . . . . . . . . . .   $    1,136 
51,412 
Interest cost . . . . . . . . . . . . . . . . .  
(64,549) 
Expected return on assets . . . . . .   
— 
Asset allocation . . . . . . . . . . . . . .  
Settlement cost . . . . . . . . . . . . . .  
— 
Amortization of:

Transition asset. . . . . . . . . . . .  
Prior service cost. . . . . . . . . . .  
  Net actuarial loss . . . . . . . . . .  

— 
39 
161 

  Net periodic benefit  

$  1,446 
49,494 
(55,588) 
(1,867) 
345 

— 
43 
2,737 

Six Months 
Ended 
December 30, 
2006 

Year 
Ended
July 1, 
2006

$       384  $       —
5,291
(6,584)
—
—

17,848 
(17,011) 
— 
— 

(98) 
(1) 
605 

—
—
—

Accumulated benefit obligation:
  Beginning of year . . . . . . . . . . . . . . . . . . . . . . . . .   $  837,416 
1,136 
  Service cost. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
51,412 
Interest cost  . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(54,318) 
  Benefits paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1,123 
Plan curtailment . . . . . . . . . . . . . . . . . . . . . . . . . .  
— 
  Adoption of SFAS 158. . . . . . . . . . . . . . . . . . . . . .  
(4,367) 
Impact of exchange rate change  . . . . . . . . . . . . .  
22,012 
  Actuarial (gain) loss  . . . . . . . . . . . . . . . . . . . . . . .  

End of year  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

854,414 

Fair value of plan assets:
  Beginning of year . . . . . . . . . . . . . . . . . . . . . . . . .  
  Actual return on plan assets. . . . . . . . . . . . . . . . .  
  Separation of assets and liabilities  

from Sara Lee. . . . . . . . . . . . . . . . . . . . . . . . . .  
Employer contributions . . . . . . . . . . . . . . . . . . . . .  
  Benefits paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
  Adoption of SFAS 158. . . . . . . . . . . . . . . . . . . . . .  
Impact of exchange rate change  . . . . . . . . . . . . .  

834,214 
(213,491) 

— 
3,702 
(54,319) 
— 
(5,401) 

End of year  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

564,705 

Funded status  . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   $ (289,709) 

$ 885,531
1,445
49,494
(53,576)
(428)
(1,485)
4,526
(48,091)

837,416

686,730
69,343

73,833
54,355
(53,576)
(761)
4,290

834,214

$    (3,202)

The total accumulated benefit obligation and the accumu-

lated benefit obligation and fair value of plan assets for the 
Company’s pension plans with accumulated benefit obligations 
in excess of plan assets are as follows: 

Accumulated Benefit Obligation  . . . . . . . . . . . . . . . .   $ 854,414 
Plans with Accumulated Benefit  

January 3, 
2009 

December 29, 
2007

$ 837,416 

  (income) cost . . . . . . . . . . . 

$ (11,801) 

$ (3,390) 

$    1,727  $ (1,293)

Obligation in excess of plan assets 

Other Changes in Plan Assets and  

Benefit Obligations Recognized in  
Other Comprehensive Income (Loss)

Years Ended

January 3, 
2009 

December 29, 
2007 

  Accumulated Benefit Obligation. . . . . . . . . . . . . .  
Fair value of plan assets. . . . . . . . . . . . . . . . . . . .  

 854,414 
564,705 

 139,363
103,818 

Amounts recognized in the Company’s Consolidated Balance 

Sheets consist of: 

January 3, 
2009 

December 29, 
2007

Net (gain) loss  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   $ 300,127 
(140) 
Prior service credit . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

$ (61,162)
— 

Total recognized in other comprehensive  

loss (income) . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

299,987 

(61,162)

Noncurrent assets . . . . . . . . . . . . . . . . . . . . . . . . . . .   $           — 
(2,919) 
Current liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
(286,790) 
Noncurrent liabilities . . . . . . . . . . . . . . . . . . . . . . . . .  
 (344,343) 
Accumulated other comprehensive loss . . . . . . . . . .  

$  32,342
(2,775)
 (32,769)
(44,358) 

Total recognized in net periodic  

benefit cost and other  
comprehensive  
loss (income)  . . . . . . . . . . . . . . . . . . . . . . . . . . .   $ 288,186 

$ (64,552)

F-27

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

Amounts recognized in accumulated other comprehensive 

  (b) 

loss (income) consist of: 

 Plan Assets, expected Benefit Payments, and 
Funding

January 3, 
2009 

December 29, 
2007

Prior service cost (credit) . . . . . . . . . . . . . . . . . . . . . . .   $        191 
344,152 
Actuarial loss (gain) . . . . . . . . . . . . . . . . . . . . . . . . . . .  

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   $ 344,343 

$      (332)
(44,026)

$ (44,358)

Accrued benefit costs related to the Company’s defined 
benefit pension plans are reported in the “Other noncurrent as-
sets”, “Accrued liabilities — Payroll and employee benefits” and 
“Pension and postretirement benefits” lines of the Consolidated 
Balance Sheets. 

  (a)  measurement date and Assumptions

In accordance with the adoption of SFAS 158 part (b), a 
year end measurement date was used to value plan assets and 
obligations for the Company’s defined benefit pension plans 
for the years ended January 3, 2009 and December 29, 2007. 
The impact of adopting part (b) is an adjustment of $1,058 to 
increase retained earnings, with offsetting decreases to pension 
liability of $1,804 and accumulated other comprehensive income 
of $747 for the year ended December 29, 2007. A measure-
ment date of September 30 was used for the six months ended 
December 30, 2006, and a March 31 measurement date for all 
previous periods. The weighted average actuarial assumptions 
used in measuring the net periodic benefit cost and plan obliga-
tions for the periods presented were as follows: 

Net periodic benefit cost:
Discount rate . . . . . . . . . . . . . . .  
Long-term rate of return on  

January 3, 
2009 

December 29, 
2007 

December 30, 
2006 

July 1, 
2006

6.34% 

5.80% 

5.77% 

5.60%

plan assets . . . . . . . . . . . . . .  

8.03 

Rate of compensation  

increase (1). . . . . . . . . . . . . . .  

3.63 

7.59 

3.63 

7.57 

7.76

3.60 

4.00

Plan obligations:
Discount rate . . . . . . . . . . . . . . .  
Rate of compensation  

6.11% 

6.34% 

5.77% 

5.80%

increase (1). . . . . . . . . . . . . . .  

3.38 

3.63 

3.60 

4.00

(1) The compensation increase assumption applies to the non domestic plans and portions 
of the Hanesbrands nonqualified retirement plans, as benefits under these plans are not 
frozen at January 3, 2009, December 29, 2007, December 30, 2006, and July 1, 2006.

The allocation of pension plan assets as of the respective 

period end measurement dates is as follows: 

January 3, 
2009 

December 29, 
2007

Asset category:

Equity securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Debt securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Cash and other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

53% 
41 
6 

65%
29
6

The investment objectives for the pension plan assets are 

designed to generate returns that will enable the pension plans 
to meet their future obligations. The asset target allocations ap-
proximate the actual asset allocations noted above.

Due to the current funded status of the plans, the Company 
is not required to make any mandatory contributions to the pen-
sion plans in 2009. Expected benefit payments are as follows: 
$59,354 in 2009, $50,732 in 2010, $49,397 in 2011, $48,648 in 
2012, $48,757 in 2013 and $261,190 thereafter. 

(17) 

 Postretirement Healthcare and Life Insurance 
Plans

On December 1, 2007 the Company effectively terminated 
all retiree medical coverage. Postretirement benefit income of 
$28,467 was recorded in the Consolidated Statement of Income 
for the six months ended December 30, 2006, which represented 
the unrecognized amounts associated with prior plan amendments 
that were being amortized into income over the remaining service 
period of the participants prior to the December 2006 amend-
ments. A gain on curtailment of $32,144 is recorded in the Con-
solidated Statement of Income for the year ended December 29, 
2007, which represents the final settlement of the retirement plan.
In December 2006, the Company changed the postretirement 

plan benefits to (a) pass along a higher share of retiree medical 
costs to all retirees effective February 1, 2007, (b) eliminate com-
pany contributions toward premiums for retiree medical coverage 
effective December 1, 2007, (c) eliminate retiree medical coverage 
options for all current and future retirees age 65 and older and 
(d) eliminate future postretirement life benefits. Gains associated 
with these plan amendments were amortized throughout the year 
ended December 29, 2007 in anticipation of the effective termina-
tion of the medical plan on December 1, 2007. 

F-28 

 
 
 
 
  
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

On September 29, 2006, SFAS No. 158, “Employers’ Ac-
counting for Defined Benefit Pension and Other Postretirement 
Plans” was issued. The objectives of SFAS 158 are for an em-
ployer to a) recognize the overfunded status of a plan as an asset 
and the underfunded status of a plan as a liability in the balance 
sheet and to recognize changes in the funded status in compre-
hensive income or loss, and b) measure the funded status of a 
plan as of the date of its balance sheet date. Additional minimum 
pension liabilities and related intangible assets are also derec-
ognized upon adoption of the new standard. SFAS 158 requires 
initial application of the requirement to recognize the funded 
status of a benefit plan and the related disclosure provisions as 
of the end of fiscal years ending after December 15, 2006. SFAS 
158 requires initial application of the requirement to measure 
plan assets and benefit obligations as of the balance sheet date 
as of the end of fiscal years ending after December 15, 2008. 
The Company adopted part (a) of the statement as of December 
30, 2006. The Company adopted part (b) of the statement as of 
December 29, 2007. The following table summarizes the effect 
of the adoption of part (a) of SFAS 158 on the December 30, 
2006 balance sheet: 

Accrued Postretirement Liability . . . . . .   
Accumulated Other Comprehensive  

Income, net of tax . . . . . . . . . . . . . . .  
Deferred Tax Liability . . . . . . . . . . . . . . .  

Pre-SFAS 158 

SFAS 158  
Adjustment 

Post SFAS 158

$ 44,358 

$ (35,897) 

$   8,461

— 
— 

21,933 
13,964 

21,933
13,964

Prior to the spin off from Sara Lee on September 5, 2006, 
employees who met certain eligibility requirements participated 
in postretirement healthcare and life insurance sponsored by 
Sara Lee. These plans included employees from a number of 
domestic Sara Lee business units. All obligations pursuant to 
these plans have historically been obligations of Sara Lee and 
as such, were not included on the Company’s historical Consoli-
dated Balance Sheets, prior to September 5, 2006. The annual 
cost of the Sara Lee defined benefit plans was allocated to all 
of the participating businesses based upon a specific actuarial 
computation which was followed consistently. In connection 
with the spin off on September 5, 2006, the Company assumed 
Sara Lee’s obligations under the Sara Lee postretirement plans 
related to the Company’s current and former employees. 

The postretirement plan expense incurred by the Company 

for these postretirement plans is as follows: 

Years Ended 
January 3,  December 29, 
2007 

2009 

Six Months 
Ended 
December 30, 
2006 

Year 
Ended
July 1, 
2006

Hanesbrands postretirement  

healthcare and life  
insurance plans. . . . . . . . . . . . . 

Participation in Sara Lee  

sponsored postretirement  
and life insurance plans . . . . . . 

The components of the Company’s postretirement health-

care and life insurance plans were as follows: 

Service costs  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Interest cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Expected return on assets . . . . . . . . . . . . . . . . . . . . . . . . . .   
Amortization of:

Transition asset. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Prior service cost. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
  Net actuarial loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

January 3, 
2009 

December 29, 
2007

$     — 
393 
(7) 

$       256 
835 
(7)

— 
— 
— 

(62)
(7,380)
948

  Net periodic benefit (income) cost  . . . . . . . . . . . . . . .  

$    386 

$   (5,410)

Other Changes in Plan Assets and Benefit  

Obligations Recognized in Other  
Comprehensive Income

Net (gain) loss  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Recognition of settlement of healthcare plan . . . . . . . . . . .  

$ 1,298 
— 

$      (191)
(32,144)

Total recognized loss (gain) in other  
  comprehensive income . . . . . . . . . . . . . . . . . . . . . . . .  

1,298 

(32,335)

Total recognized in net periodic benefit  

cost and other comprehensive loss . . . . . . . . . . . . . .  

$ 1,684 

$ (37,745)

The funded status of the Company’s postretirement healthcare 
and life insurance plans at the respective year end was as follows: 

January 3, 
2009 

December 29, 
2007

Accumulated benefit obligation:
  Beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
  Service cost. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Interest cost  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
  Benefits paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
  Actuarial (gain) loss  . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
  SFAS 158 adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . .   

$  6,598 
— 
393 
(175) 
1,133 
— 

End of year  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

7,949 

Fair value of plan assets:
  Beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
  Actual return on plan assets. . . . . . . . . . . . . . . . . . . . . .  
Employer contributions . . . . . . . . . . . . . . . . . . . . . . . . . .  
  Benefits paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

End of year  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

173 
(173) 
166 
(166) 

— 

$  8,647
256
836
(2,261)
(903)
23

6,598

186
(13) 
2,261
(2,261)

173

Funded status and accrued benefit  
  cost recognized . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

$ (7,949) 

$ (6,425)

Amounts recognized in the Company’s  

Consolidated Balance Sheet consist of:

  Current liabilities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
  Noncurrent liabilities  . . . . . . . . . . . . . . . . . . . . . . . . . . .  

$    (645) 
(7,304) 

$ (7,949) 

$    (351)
(6,074)

$ (6,425)

Amounts recognized in accumulated other  

comprehensive income consist of:

  Actuarial (loss) gain  . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

(1,106) 

191

$ (1,106) 

$     191

$ 386 

$ (5,410) 

$ 237 

$      —

Accrued benefit costs related to the Company’s postretirement 

— 

— 

214 

6,188

$ 386 

$ (5,410) 

$ 451 

$ 6,188

healthcare and life insurance plans are reported in the “Accrued 
liabilities — Payroll and employee benefits” and “Pension and 
postretirement benefits” lines of the Consolidated Balance Sheets.

F-29

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
  
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

  (a)  measurement date and Assumptions

Current and deferred tax provisions (benefits) were: 

In accordance with the adoption of SFAS 158 part (b), a 
year end measurement date was used to value plan assets and 
obligations for the Company’s postretirement life insurance plans 
for the years ended January 3, 2009 and December 29, 2007. 
The impact of adopting part (b) was an adjustment of $131 to 
increase retained earnings, with an offsetting decrease to post-
retirement liability at December 29, 2007. The weighted average 
actuarial assumptions used in measuring the net periodic benefit 
cost and plan obligations for the plans at the respective mea-
surement dates were as follows: 

Net periodic benefit cost:
Discount rate . . . . . . . . . . . . . . . .  
Long-term rate of return on  

January 3,  December 29, 
2007 

2009 

December 30, 
2006 

July 1, 
2006

6.20% 

6.20% 

5.58%  —%

plan assets . . . . . . . . . . . . . . . 

3.70 

3.70 

3.70  —

Plan obligations:
Discount rate . . . . . . . . . . . . . . . .  

6.30% 

6.20% 

5.58%  —%

  (b)  contributions and Benefit Payments

The Company expects to make a contribution of $645 in 
2009. Expected benefit payments are as follows: $645 in 2009, 
$644 in 2010, $643 in 2011, $640 in 2012, $637 in 2013 and 
$3,086 thereafter.

(18) 

Income Taxes

The provision for income tax computed by applying the U.S. 
statutory rate to income before taxes as reconciled to the actual 
provisions were: 

Income before income tax expense:
  Domestic . . . . . . . . . . . . . . . . . . 
Foreign  . . . . . . . . . . . . . . . . . . . 

Years Ended 
January 3,  December 29, 
2007 

2009 

Six Months 
Ended 
December 30, 
2006 

Year 
Ended
July 1, 
2006

0.6% 
99.4 

6.0% 
94.0 

30.4%  23.4%
69.6 

76.6

100.0% 

100.0% 

100.0%  100.0%

Tax expense at U.S.  

statutory rate  . . . . . . . . . . . . . . 

35.0% 

35.0% 

35.0%  35.0%

Tax on remittance of foreign  

earnings  . . . . . . . . . . . . . . . . . . 

(0.2) 

8.9 

8.1 

3.3

Foreign taxes less than U.S.  

statutory rate  . . . . . . . . . . . . . . 

(16.3) 

(15.3) 

(11.6) 

(8.3)

Current 

Deferred 

Total

Year ended January 3, 2009
Domestic  . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   $   13,531 
20,285 
Foreign . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
3,497 
State. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

$   (3,672) 
4,264 
(2,037) 

$    9,859
24,549
1,460

Year ended December 29, 2007
Domestic  . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Foreign . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
State. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

$   37,313 

$   (1,445) 

$  35,868

$ 452 
23,471 
6,007 

$   22,327 
4,780 
962 

$  22,779
28,251
6,969

$   29,930 

$   28,069 

$  57,999

Six Months ended December 30, 2006
Domestic  . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   $   17,918 
14,711 
Foreign . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
1,667 
State. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

$     5,848 
(3,511) 
1,148 

$  23,766
11,200
2,815

$   34,296 

$     3,485 

$  37,781

Year ended July 1, 2006
Domestic  . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   $ 119,598 
18,069 
Foreign . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
2,964 
State. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

$ (27,103) 
(1,911) 
(17,790) 

$  92,495
16,158
(14,826)

$ 140,631 

$ (46,804) 

$  93,827

Years Ended 
January 3,  December 29, 
2007 

2009 

Six Months 
Ended 
December 30, 
2006 

Year 
Ended
July 1, 
2006

Cash payments for  

income taxes. . . . . . . . . . . . . . 

$ 32,767 

$ 20,562 

$ 18,687  $ 14,035

Cash payments above represent cash tax payments made by 
the Company primarily in foreign jurisdictions. During the periods 
presented prior to September 5, 2006, tax payments made in the 
U.S. were made by Sara Lee on the Company’s behalf and were 
settled in the funding payable with parent companies account. 

The deferred tax assets and liabilities at the respective year-

ends were as follows: 

January 3, 
2009 

December 29, 
2007

Deferred tax assets:
  Nondeductible reserves . . . . . . . . . . . . . . . . . . . . .   $   15,269 
94,803 
7,076 
155,248 
12,439 
20,507 
166,120 
1,903 

Inventories  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Property and equipment . . . . . . . . . . . . . . . . . . . . .  
Intangibles  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
  Bad debt allowance  . . . . . . . . . . . . . . . . . . . . . . . .  
  Accrued expenses. . . . . . . . . . . . . . . . . . . . . . . . . .  
Employee benefits. . . . . . . . . . . . . . . . . . . . . . . . . .  
Tax credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

  Net operating loss and other tax  

— 
2.1 
1.4 

— 
1.8 
1.1 

— 
(0.2) 
2.5 

(4.5)
0.4
(3.4)

carryforwards. . . . . . . . . . . . . . . . . . . . . . . . . . .  
  Derivatives  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
  Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

21,527 
31,614 
2,796 

22.0% 

31.5% 

33.8%  22.5%

  Gross deferred tax assets . . . . . . . . . . . . . . . . . .  
Less valuation allowances. . . . . . . . . . . . . . . . . . . . . .  

529,302 
(23,727) 

  Deferred tax assets . . . . . . . . . . . . . . . . . . . . . . .  

505,575 

Deferred tax liabilities:

Prepaids  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

  Deferred tax liabilities. . . . . . . . . . . . . . . . . . . . .  

3,443 

3,443 

  Net deferred tax assets. . . . . . . . . . . . . . . . . . . .   $ 502,132 

$ 425,278   

$      9,884
84,916
5,710
165,792
13,937
41,735
88,568
9,309

13,137
6,931
9,539

449,458
(15,992)

433,466

8,188

8,188

Benefit of Puerto Rico foreign  

tax credits . . . . . . . . . . . . . . . . . 
Change in valuation allowance . . . 
Other, net . . . . . . . . . . . . . . . . . . . . 

Taxes at effective worldwide  
  tax rates. . . . . . . . . . . . . . . . . 

F-30 

 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

The valuation allowance for deferred tax assets as of Janu-

ary 3, 2009 and December 29, 2007 was $23,727 and $15,992, 
respectively. The net change in the total valuation allowance for 
the years ended January 3, 2009 and December 29, 2007 was 
$7,735 and $1,401, respectively.

 The valuation allowance relates in part to deferred tax assets 

established under SFAS No. 109 for foreign loss carryforwards 
at January 3, 2009 and December 29, 2007 was $21,527 and 
$13,137, and to foreign goodwill of $2,200 at January 3, 2009 
and $2,855 and December 29, 2007. 

The Company and Sara Lee entered into a tax sharing agree-
ment in connection with the spin off of the Company from Sara 
Lee on September 5, 2006. Under the tax sharing agreement, 
within 180 days after Sara Lee filed its final consolidated tax return 
for the period that included September 5, 2006, Sara Lee was 
required to deliver to the Company a computation of the amount 
of deferred taxes attributable to the Company’s United States and 
Canadian operations that would be included on the Company’s 
opening balance sheet as of September 6, 2006 (“as finally 
determined”) which has been done. The Company has the right 
to participate in the computation of the amount of deferred taxes. 
Under the tax sharing agreement, if substituting the amount of 
deferred taxes as finally determined for the amount of estimated 
deferred taxes that were included on that balance sheet at the 
time of the spin off causes a decrease in the net book value  
reflected on that balance sheet, then Sara Lee will be required  
to pay the Company the amount of such decrease. If such  
substitution causes an increase in the net book value reflected on 
that balance sheet, then the Company will be required to pay Sara 
Lee the amount of such increase. For purposes of this computa-
tion, the Company’s deferred taxes are the amount of deferred 
tax benefits (including deferred tax consequences attributable to 
deductible temporary differences and carryforwards) that would 
be recognized as assets on the Company’s balance sheet com-
puted in accordance with GAAP, but without regard to valuation 
allowances, less the amount of deferred tax liabilities (including 
deferred tax consequences attributable to taxable temporary dif-
ferences) that would be recognized as liabilities on the Company’s 
opening balance sheet computed in accordance with GAAP, but 
without regard to valuation allowances. Neither the Company nor 
Sara Lee will be required to make any other payments to the other 
with respect to deferred taxes. 

The Company’s computation of the final amount of deferred 

taxes for the Company’s opening balance sheet as of Septem-
ber 6, 2006 is as follows:

Estimated deferred taxes subject to the tax sharing agreement  

included in opening balance sheet on September 6, 2006  . . . . . . . . . . .  

 $ 450,683 

Final calculation of deferred taxes subject to the tax  

sharing agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

 360,460 

Decrease in deferred taxes as of opening balance sheet on  . . . . . . . . . . . .  
  September 6, 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Preliminary cash installment received from Sara Lee. . . . . . . . . . . . . . . . . .  

 90,223 
 18,000 

Amount due from Sara Lee  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

$   72,223 

The amount that is expected to be collected from Sara Lee 
based on the Company’s computation of $72,223 is included as 
a receivable in Other current assets in the Consolidated Balance 
Sheet as of January 3, 2009. 

In assessing the realizability of deferred tax assets, manage-

ment considers whether it is more likely than not that some 
portion or all of the deferred tax assets will not be realized. The 
ultimate realization of deferred tax assets is dependent upon the 
generation of future taxable income during the periods in which 
those temporary differences become deductible. Management 
considers the scheduled reversal of deferred tax liabilities, pro-
jected future taxable income, and tax planning strategies in making 
this assessment. Based upon the level of historical taxable income 
and projections for future taxable income over the periods which 
the deferred tax assets are deductible, management believes it is 
more likely than not the Company will realize the benefits of these 
deductible differences, net of the existing valuation allowances.

At January 3, 2009, the Company has net operating loss carry- 

forwards of approximately $83,580 which will expire as follows: 

Years Ending: 

January 2, 2010 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
January 1, 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
December 31, 2011  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
December 29, 2012  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
December 28, 2013  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Thereafter. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

$   4,963
2,704
 4,825 
 4,065
6,197
60,826

At January 3, 2009, applicable U.S. federal income taxes and 
foreign withholding taxes have not been provided on the accumu-
lated earnings of foreign subsidiaries that are expected to be per-
manently reinvested. If these earnings had not been permanently 
reinvested, deferred taxes of approximately $119,000 would have 
been recognized in the Consolidated Financial Statements. 

As discussed in Note 2, the Company adopted FIN 48 in the 

year ended December 29, 2007. As a result of the implementa-
tion of FIN 48, the Company recognized no adjustment in the 
liability for unrecognized income tax benefits as of the beginning 
of 2007. Although it is not reasonably possible to estimate the 
amount by which these unrecognized tax benefits may increase 
or decrease within the next twelve months due to uncertainties 
regarding the timing of examinations and the amount of settle-
ments that may be paid, if any, to tax authorities, the Company 
does not expect unrecognized tax benefits to significantly change 
in the next twelve months. A reconciliation of the beginning and 
ending amount of unrecognized tax benefits is as follows: 

Balance at December 30, 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   $   3,267
Additions based on tax positions related to the current year. . . . . . . . . . . . .  
10,350
Additions for tax positions of prior years  . . . . . . . . . . . . . . . . . . . . . . . . . . . .  —
Reductions for tax positions of prior years . . . . . . . . . . . . . . . . . . . . . . . . . . .  —
Settlements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  —

Balance at December 29, 2007 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   $ 13,617
11,502
Additions based on tax positions related to the current year. . . . . . . . . . . . .  
513
Additions for tax positions of prior years  . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Reductions for tax positions of prior years . . . . . . . . . . . . . . . . . . . . . . . . . . .  
(450) 
Settlements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  —

  Balance at January 3, 2009  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   $ 25,182

F-31

 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

The Company’s policy is to recognize interest and/or penal-
ties related to income tax matters in income tax expense. The 
Company recognized $647 and $720 for interest and penalties 
classified as income tax expense in the Consolidated Statement 
of Income for the years ended January 3, 2009 and December 
29, 2007, respectively. At January 3, 2009, the Company had a 
total of $1,367 of interest and penalties accrued related to unrec-
ognized tax benefits.

In addition, a $248,118 valuation allowance existed for capital 

losses resulting from the sale of U.S. apparel capital assets in 
2001 and 2003. Of these capital losses $224,969 expired unused 
at July 1, 2006. During the six months ended December 30, 
2006, deferred tax assets and the related valuation allowance 
were reduced by $23,149 for the remaining capital losses and 
$9,387 in foreign net operating losses retained by Sara Lee. 

(19)  Stockholders’ Equity

The Company is authorized to issue up to 500,000 shares 
of common stock, par value $0.01 per share, and up to 50,000 
shares of preferred stock, par value $0.01 per share, and permits 
the Company’s board of directors, without stockholder approval, 
to increase or decrease the aggregate number of shares of 
stock or the number of shares of stock of any class or series 
that the Company is authorized to issue. At January 3, 2009 and 
December 29, 2007, 93,520 and 95,232 shares, respectively, of 
common stock were issued and outstanding and no shares of 
preferred stock were issued or outstanding. Included within the 
50,000 shares of preferred stock, 500 shares are designated 
Junior Participating Preferred Stock, Series A (the “Series A 
Preferred Stock”) and reserved for issuance upon the exercise of 
rights under the rights agreement described below.

On February 1, 2007, the Company announced that the 
Board of Directors granted authority for the repurchase of up to 
10 million shares of the Company’s common stock. Share repur-
chases are made periodically in open-market transactions, and 
are subject to market conditions, legal requirements and other 
factors. Additionally, management has been granted authority to 
establish a trading plan under Rule 10b5-1 of the Exchange Act 
in connection with share repurchases, which will allow the Com-
pany to repurchase shares in the open market during periods 
in which the stock trading window is otherwise closed for our 
company and certain of the Company’s officers and employees 
pursuant to the Company’s insider trading policy. During 2008, 
the Company purchased 1.2 million shares of common stock at 
a cost of $30,275 (average price of $24.71). Since inception of 
the program, the Company has purchased 2.8 million shares of 
common stock at a cost of $74,747 (average price of $26.33). The 
primary objective of the share repurchase program is to reduce 
the impact of dilution caused by the exercise of options and 
vesting of stock unit awards. 

F-32 

Preferred Stock Purchase Rights 

Pursuant to a stockholder rights agreement entered into by the 

Company prior to the spin off, one preferred stock purchase right 
will be distributed with and attached to each share of the Com-
pany’s common stock. Each right will entitle its holder, under the 
circumstances described below, to purchase from the Company 
one one-thousandth of a share of the Series A Preferred Stock at 
an exercise price of $75 per right. Initially, the rights will be associ-
ated with the Company’s common stock, and will be transferable 
with and only with the transfer of the underlying share of common 
stock. Until a right is exercised, its holder, as such, will have no 
rights as a stockholder with respect to such rights, including, with-
out limitation, the right to vote or to receive dividends. 

The rights will become exercisable and separately certificat-
ed only upon the rights distribution date, which will occur upon 
the earlier of: (i) ten days following a public announcement by 
the Company that a person or group (an “acquiring person”) has 
acquired, or obtained the right to acquire, beneficial ownership 
of 15% or more of its outstanding shares of common stock (the 
date of the announcement being the “stock acquisition date”); 
or (ii) ten business days (or later if so determined by our board of 
directors) following the commencement of or public disclosure 
of an intention to commence a tender offer or exchange offer by 
a person if, after acquiring the maximum number of securities 
sought pursuant to such offer, such person, or any affiliate or 
associate of such person, would acquire, or obtain the right to 
acquire, beneficial ownership of 15% or more of our outstanding 
shares of the Company’s common stock.

Upon the Company’s public announcement that a person or 

group has become an acquiring person, each holder of a right 
(other than any acquiring person and certain related parties, whose 
rights will have automatically become null and void) will have the 
right to receive, upon exercise, common stock with a value equal 
to two times the exercise price of the right. In the event of certain 
business combinations, each holder of a right (except rights which 
previously have been voided as described above) will have the right 
to receive, upon exercise, common stock of the acquiring company 
having a value equal to two times the exercise price of the right. 
The Company may redeem the rights in whole, but not in 
part, at a price of $0.001 per right (subject to adjustment and 
payable in cash, common stock or other consideration deemed 
appropriate by the board of directors) at any time prior to the ear-
lier of the stock acquisition date and the rights expiration date. 
Immediately upon the action of the board of directors authoriz-
ing any redemption, the rights will terminate and the holders of 
rights will only be entitled to receive the redemption price. At 
any time after a person becomes an acquiring person and prior 
to the earlier of (i) the time any person, together with all affili-
ates and associates, becomes the beneficial owner of 50% or 
more of the Company’s outstanding common stock and (ii) the 
occurrence of a business combination, the board of directors 
may cause the Company to exchange for all or part of the then-
outstanding and exercisable rights shares of its common stock 
at an exchange ratio of one common share per right, adjusted to 
reflect any stock split, stock dividend or similar transaction. 

 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

(20)  Relationship with Sara Lee and Related Entities

n  Tax Sharing Agreement. This agreement governs the  

Effective upon the completion of the spin off on September 

5, 2006, Sara Lee ceased to be a related party to the Com-
pany. Prior to the spin off on September 5, 2006, the Company 
participated in a number of Sara Lee administered programs 
such as cash funding systems, insurance programs, employee 
benefit programs and workers’ compensation programs. In con-
nection with the spin off from Sara Lee, the Company assumed 
$299,000 in unfunded employee benefit liabilities for pension, 
postretirement and other retirement benefit qualified and 
nonqualified plans, and $37,554 of liabilities in connection with 
property insurance, workers’ compensation, and other programs. 
The Company paid a dividend to Sara Lee of $1,950,000 and 
repaid a loan in the amount of $450,000 during the six months 
ended December 30, 2006 which is reflected in the Consoli-
dated Statement of Stockholders’ Equity. An additional payment 
of approximately $26,306 was paid to Sara Lee during the six 
months ended December 30, 2006 in order to satisfy all out-
standing payables from the Company to Sara Lee and Sara Lee 
subsidiaries. 

Included in the historical information (prior to September 5, 
2006) are costs of certain services such as business insurance, 
medical insurance, and employee benefit plans and allocations 
for certain centralized administration costs for treasury, real 
estate, accounting, auditing, tax, risk management, human 
resources and benefits administration. Centralized administration 
costs were allocated to the Company based upon a proportional 
cost allocation method. These allocated costs are included in 
the “Selling, general and administrative expenses” line of the 
Consolidated Statement of Income. For the years ended January 
3, 2009 and December 29, 2007, the total amount allocated for 
centralized administration costs by Sara Lee was $0. 

In connection with the spin off, the Company entered into 

the following agreements with Sara Lee:

n  Master Separation Agreement. This agreement governs 
the contribution of Sara Lee’s branded apparel Americas/
Asia business to the Company, the subsequent distribu-
tion of shares of Hanesbrands’ common stock to Sara Lee 
stockholders and other matters related to Sara Lee’s relation-
ship with the Company. To effect the contribution, Sara Lee 
agreed to transfer all of the assets of the branded apparel 
Americas/Asia business to the Company and the Company 
agreed to assume, perform and fulfill all of the liabilities of 
the branded apparel Americas/Asia division in accordance 
with their respective terms, except for certain liabilities to  
be retained by Sara Lee.

allocation of U.S. federal, state, local, and foreign tax liability 
between the Company and Sara Lee, provides for restric-
tions and indemnities in connection with the tax treatment 
of the distribution, and addresses other tax-related matters. 
This agreement also provides that the Company is liable for 
taxes incurred by Sara Lee that arise as a result of the Com-
pany taking or failing to take certain actions that result in the 
distribution failing to meet the requirements of a tax-free dis-
tribution under Sections 355 and 368(a)(1)(D) of the Internal 
Revenue Code. The Company therefore has generally agreed 
that, among other things, it will not take any actions that 
would result in any tax being imposed on the spin off.

n  Employee Matters Agreement. This agreement allocates  
responsibility for employee benefit matters on the date of 
and after the spin off, including the treatment of existing 
welfare benefit plans, savings plans, equity-based plans 
and deferred compensation plans as well as the Company’s 
establishment of new plans.

n  Master Transition Services Agreement. Under this agree-
ment, the Company and Sara Lee agreed to provide each 
other, for varying periods of time, with specified support 
services related to among others, human resources and  
financial shared services, tax-shared services and information 
technology services. Each of these services is provided for  
a fee, which differs depending upon the service.

n  Real Estate Matters Agreement. This agreement governs 
the manner in which Sara Lee will transfer to or share with 
the Company various leased and owned properties associ-
ated with the branded apparel business.

n  Indemnification and Insurance Matters Agreement. This 
agreement provides general indemnification provisions 
pursuant to which the Company and Sara Lee have agreed to 
indemnify each other and their respective affiliates, agents, 
successors and assigns from certain liabilities. This agree-
ment also contains provisions governing the recovery by and 
payment to the Company of insurance proceeds related to 
its business and arising on or prior to the date of the distribu-
tion and its insurance coverage.

n  Intellectual Property Matters Agreement. This agreement 

provides for the license by Sara Lee to the Company of certain 
software, and governs the wind-down of the Company’s use 
of certain of Sara Lee’s trademarks (other than those being 
transferred to the Company in connection with the spin off).

The following is a discussion of the relationship with Sara 

Lee, the services provided and how they have been accounted 
for in the Company’s financial statements. 

F-33

 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

  (a)  Allocation of corporate costs

(21)  Business Segment Information

Prior to the six months ended December 30, 2006, the 
costs of certain services that were provided by Sara Lee to the 
Company were reflected in the Company’s financial statements. 
Beginning with the six months ended December 30, 2006, there 
were no costs allocated as the Company’s infrastructure was in 
place and did not significantly benefit from these services from 
Sara Lee. The costs reflected in the financial statements for peri-
ods prior to the six months ended December 30, 2006 included 
charges for services such as business insurance, medical insur-
ance and employee benefit plans and allocations for certain cen-
tralized administration costs for treasury, real estate, accounting, 
auditing, tax, risk management, human resources and benefits 
administration. These allocations of centralized administration 
costs were determined using a proportional cost allocation 
method on bases that the Company and Sara Lee considered to 
be reasonable, including relevant operating profit, fixed assets, 
sales, and payroll. Allocated costs are included in the “Selling, 
general and administrative expenses” line of the Consolidated 
Statements of Income. The total amount allocated for centralized 
administration costs by Sara Lee in the years ended January 3, 
2009 and December 29, 2007, the six months ended December 
30, 2006 and the year ended July 1, 2006 was $0, $0, $0, and 
$37,478, respectively. These costs represent management’s 
reasonable allocation of the costs incurred. However, these 
amounts may not be representative of the costs necessary for 
the Company to operate as a separate stand alone company. 
The “Net transactions with parent companies” line item in the 
Consolidated Statements of Parent Companies’ Equity primarily 
reflects dividends paid to parent companies and costs paid by 
Sara Lee on behalf of the Company. 

  (b) 

 Other Transactions with sara Lee Related  
entities

During all periods presented prior to the spin off on Sep-
tember 5, 2006, the Company’s entities engaged in certain 
transactions with other Sara Lee businesses that are not part of 
the Company, which included the purchase and sale of certain 
inventory, the exchange of services, and royalty arrangements 
involving the use of trademarks or other intangibles. 

Transactions with related entities are summarized in the 

table below: 

Sales to related entities. . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Net royalty income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Net service expense. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Interest expense. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
Interest income  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Six Months 
Ended 
December 30, 
2006 

$

5 
 2,026 
7 
7,878 
4,926 

Year Ended 
July 1, 
2006

$ 1,630
1,554
4,449
23,036
5,807

The Company’s operations are managed and reported in 

five operating segments, each of which is a reportable seg-
ment for financial reporting purposes: Innerwear, Outerwear, 
International, Hosiery and Other. These segments are organized 
principally by product category and geographic location. Manage-
ment of each segment is responsible for the operations of these 
businesses but share a common supply chain and media and 
marketing platforms. 

The types of products and services from which each report-

able segment derives its revenues are as follows:

n  Innerwear sells basic branded products that are replenish-
ment in nature under the product categories of women’s 
intimate apparel, men’s underwear, kids’ underwear, socks, 
thermals and sleepwear. Our direct-to-consumer retail opera-
tions are included within the Innerwear segment.

n  Outerwear sells basic branded products that are seasonal 
in nature under the product categories of casualwear and 
activewear.

n  International relates to the Latin America, Asia, Canada and 
Europe geographic locations which sell products that span 
across the Innerwear, Outerwear and Hosiery reportable 
segments.

n  Hosiery sells products in categories such as panty hose and 

knee highs.

n  Other is comprised of sales of nonfinished products such as 

yarn and certain other materials in the United States and Latin 
America that maintain asset utilization at certain manufacturing 
facilities and are expected to generate break even margins.

The Company evaluates the operating performance of 
its segments based upon segment operating profit, which is 
defined as operating profit before general corporate expenses, 
amortization of trademarks and other identifiable intangibles and 
restructuring and related accelerated depreciation charges and 
inventory write-offs. The accounting policies of the segments are 
consistent with those described in Note 2, “Summary of Signifi-
cant Accounting Policies.”

Certain prior year segment assets, depreciation and amor-
tization expense and additions to long-lived assets disclosures 
have been revised to conform to the current year presentation. 

Years Ended 

January 3,  December 29, 
2007 

2009 

Six Months 
Ended 
December 30, 
2006 

Year 
Ended
July 1, 
2006

Net sales:

Innerwear . . . . . . . . . . .   $ 2,402,831  $ 2,556,906 
1,221,845 
421,898 
266,198 
56,920 

  Outerwear . . . . . . . . . . .  
International . . . . . . . . .  
  Hosiery  . . . . . . . . . . . . .  
  Other . . . . . . . . . . . . . . .  

1,180,747 
460,085 
227,924 
21,724 

$ 1,295,868  $ 2,627,101
1,140,703
398,157
290,125
62,809

616,298 
197,729 
144,066 
19,381 

Interest income and expense with related entities are 

reported in the “Interest expense, net” line of the Consolidated 
Statements of Income. The remaining balances included in this 
line represent interest with third parties. 

Total segment  
  net sales (1) . . . . . .  
Intersegment (2) . . . . . . .  

4,293,311 
(44,541) 

4,523,767 
(49,230) 

2,273,342 
(22,869) 

4,518,895
(46,063)

  Total net sales . . . . .   $ 4,248,770  $ 4,474,537 

$ 2,250,473  $ 4,472,832

F-34 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

Years Ended 

January 3,  December 29, 
2007 

2009 

Six Months 
Ended 
December 30, 
2006 

Year 
Ended
July 1, 
2006

Years Ended 
January 3,  December 29, 
2007 

2009 

Six Months 
Ended 
December 30, 
2006 

Year 
Ended
July 1, 
2006

Segment operating profit:

Innerwear . . . . . . . . . . . . .  $ 277,486 
68,769 
57,070 
71,596 
(472) 

  Outerwear . . . . . . . . . . . . . 
International . . . . . . . . . . . 
  Hosiery  . . . . . . . . . . . . . . . 
  Other . . . . . . . . . . . . . . . . . 

$ 305,959 
71,364 
53,147 
76,917 
(1,361) 

$ 172,008 
21,316 
15,236 
36,205 
(288) 

$ 344,643
74,170
37,003
39,069
127

  Total segment  

  operating profit. . . . . . 

474,449 

506,026 

244,477 

495,012

Items not included in  

segment operating profit:
General corporate expenses . .  
Amortization of trademarks  
and other identifiable  
intangibles  . . . . . . . . . . . .  

Gain on curtailment of  

postretirement benefits . . .  
Restructuring . . . . . . . . . . . . .  
Inventory write-off included  

(52,143) 

(60,213) 

(46,927) 

(52,482)

(12,019) 

(6,205) 

(3,466) 

(9,031)

— 
(50,263) 

32,144 
(43,731) 

28,467 
(11,278) 

in cost of sales . . . . . . . . .  

(18,696) 

— 

— 

Accelerated depreciation  

included in cost of sales . .  

(23,862) 

(36,912) 

(21,199) 

Accelerated depreciation  
included in selling,  
general and  
administrative expenses . .  

14 

(2,540) 

— 

—

  Total operating profit . . . 
Other (income) expense . . . . . 
Interest expense, net . . . . . . . 

317,480 
634 
(155,077) 

388,569 
(5,235) 
(199,208) 

190,074 
(7,401) 
(70,753) 

433,600
— 
(17,280)

—
101

—

—

Depreciation and  
  amortization expense:

Innerwear . . . . . . . . . . . . . .   $   43,970 
24,904 
2,257 
5,788 
811 

  Outerwear . . . . . . . . . . . . . .  
International . . . . . . . . . . . .  
  Hosiery  . . . . . . . . . . . . . . . .  
  Other . . . . . . . . . . . . . . . . . .  

  Corporate  . . . . . . . . . . . . . .  

Total depreciation  

77,730 
37,415 

$   41,700 
25,553 
4,306 
10,144 
1,700 

83,403 
48,273 

$ 26,335 
13,821 
1,678 
5,461 
1,089 

48,384 
25,028 

$   59,787
26,693
3,735
13,322
2,157

105,694
8,510

and amortization  
expense. . . . . . . . . . .   $ 115,145 

$ 131,676 

$ 73,412 

$ 114,204

Years Ended 
January 3,  December 29, 
2007 

2009 

Six Months 
Ended 
December 30, 
2006 

Year 
Ended
July 1, 
2006

Additions to long-lived  
  assets:

Innerwear . . . . . . . . . . . . . .   $   81,221 
85,178 
2,789 
765 
47 

  Outerwear . . . . . . . . . . . . . .  
International . . . . . . . . . . . .  
  Hosiery  . . . . . . . . . . . . . . . .  
  Other . . . . . . . . . . . . . . . . . .  

  Corporate  . . . . . . . . . . . . . .  

Total additions to  

170,000 
16,957 

$ 38,758 
26,881 
1,997 
2,029 
693 

70,358 
26,268 

$ 12,764 
7,775 
1,025 
1,749 
147 

23,460 
6,304 

$   43,820
52,230
6,210
5,500
609

108,369
1,710

long-lived assets. . . .   $ 186,957 

$ 96,626 

$ 29,764 

$ 110,079

Income before  
  income tax expense . . .  $ 163,037 

$ 184,126 

$ 111,920 

$ 416,320

(1)  Includes sales between segments. Such sales are at transfer prices that are at cost plus 

markup or at prices equivalent to market value.

January 3, 
2009 

December 29, 
2007

Assets:

Innerwear . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   $ 1,310,416 
813,803 
192,741 
88,042 
9,118 

  Outerwear . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
International . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
  Hosiery  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
  Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

  Corporate (3). . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

2,414,120 
1,119,929 

$  1,247,441
754,178
232,142
97,804
16,807

2,348,372
1,091,111

  Total assets . . . . . . . . . . . . . . . . . . . . . . . . . . .   $ 3,534,049 

$ 3,439,483

(2)  Intersegment sales included in the segments’ net sales are as follows: 

Years Ended 
January 3,  December 29, 
2007 

2009 

Innerwear . . . . . . . . . . . . . . . . .  
Outerwear  . . . . . . . . . . . . . . . .  
International. . . . . . . . . . . . . . .  
Hosiery . . . . . . . . . . . . . . . . . . .  
Other  . . . . . . . . . . . . . . . . . . . .  

$   7,093 
24,348 
1,121 
11,979 
— 

$   6,529 
23,154 
2,757 
16,790 
— 

Six Months 
Ended 
December 30, 
2006 

$   2,287 
9,671 
1,355 
9,575 
(19) 

Year 
Ended
July 1, 
2006

$  5,293
16,062
3,406
21,302
—

Total. . . . . . . . . . . . . . . . . . .  

$ 44,541 

$ 49,230 

$ 22,869 

$ 46,063

(3) Principally cash and equivalents, certain fixed assets, net deferred tax assets, goodwill, 
trademarks and other identifiable intangibles, and certain other noncurrent assets. 

Sales to Wal-Mart, Target and Kohl’s were substantially in 
the Innerwear and Outerwear segments and represented 27%, 
16% and 6% of total sales in the year ended January 3, 2009, 
respectively. 

Worldwide sales by product category for Innerwear, Outer-
wear, Hosiery and Other were $2,705,723, $1,321,582, $244,282 
and $21,724, respectively, in the year ended January 3, 2009.

F-35

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
 
 
 
 
 
  
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
  
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

(22)  Geographic Area Information 

Years Ended or at 

January 3, 2009 

December 29, 2007 

Six Months Ended or at 
December 30, 2006 

Year Ended or at
July 1, 2006

Sales 

United States . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   $ 3,748,382 
68,453 
Mexico . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   
13,550 
Central America and the Caribbean Basin. . . . . . . . .  
98,251 
Japan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
139,971 
Canada . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
93,560 
Europe  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
9,397 
China  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  
77,206 
Other  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

Long-Lived 
Assets 

$    657,735 
20,254 
269,837 
1,391 
4,961 
966 
73,043 
39,530 

Sales 

Long-Lived 
Assets 

$ 4,013,738  $    776,113 
12,844 
255,319 
1,116 
8,902 
954 
11,863 
13,035 

73,427 
26,851 
83,606 
124,500 
70,364 
6,561 
75,490 

Sales 

$ 2,058,506 
38,920 
23,793 
43,707 
57,898 
21,797 
2,028 
3,824 

Long-Lived 
Assets 

$ 718,489 
19,194 
185,371 
16,302 
6,008 
752 
252 
29,204 

Sales 

Long-Lived 
Assets 

$ 4,105,168  $    862,280
35,376
120,161
4,979
6,828
661
158
1,597

77,516 
3,185 
85,898 
118,798 
49,374 
1,680 
29,583 

4,248,770 

$ 1,067,717 

4,474,537  $ 1,080,146 

2,250,473 

$ 975,572 

4,471,202  $ 1,032,040

Related party . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  

— 

$ 4,248,770 

— 

$ 4,474,537 

— 

$ 2,250,473 

1,630

$ 4,472,832

The net sales by geographic region is attributed by customer location.

(23)  Quarterly Financial Data (Unaudited) 

First 

Second 

Third 

Fourth 

Total

Year ended January 3, 2009:
  Net sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $    987,847 
344,964 
  Gross profit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
36,024 
  Net income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
0.38 
  Basic earnings per share  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Diluted earnings per share . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
0.38 
Year ended December 29, 2007: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Net sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ 1,039,894 
339,679 
  Gross profit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
12,004 
  Net income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
0.12 
  Basic earnings per share  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
0.12 
  Diluted earnings per share . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

$ 1,072,171 
380,956 
57,344 
0.61 
0.60 

$ 1,121,907 
380,357 
25,434 
0.26 
0.26 

$ 1,153,635 
341,784 
15,920 
0.17 
0.17 

$ 1,153,606 
361,019 
38,896 
0.41 
0.40 

$ 1,035,117 
309,646 
17,881 
0.19 
0.19 

$ 1,159,130 
359,855 
49,793 
0.52 
0.52 

$ 4,248,770
1,377,350
127,169
1.35
1.34

$ 4,474,537
1,440,910
126,127
1.31
1.30

The amounts above include the impact of restructuring and curtailment as described in Notes 5 and 17, respectively, to the Consoli-
dated Financial Statements. In the fourth quarter of the year ended January 3, 2009, the Company recognized a one-time out of period 
adjustment to increase gross profit approximately $8,000 related to the capitalization of certain inventory supplies to be on a consistent 
basis across all business lines. The inconsistent application of the policy was not material to prior years or quarterly periods.

(24)  Consolidating Financial Information

In accordance with the indenture governing the Company’s 
$500,000 Floating Rate Senior Notes issued on December 14, 
2006, certain of the Company’s subsidiaries have guaranteed 
the Company’s obligations under the Floating Rate Senior Notes. 
The following presents the condensed consolidating financial 
information separately for: 

(i) Parent Company, the issuer of the guaranteed obligations. 
Parent Company includes Hanesbrands Inc. and its 100% owned 
operating divisions which are not legal entities, and excludes its 
subsidiaries which are legal entities;

(ii) For the period prior to the spin off from Sara Lee, division-
al entities, on a combined basis, representing operating divisions 
(not legal entities) 100% owned by Sara Lee Corporation (former 
parent company);

(iii) Guarantor subsidiaries, on a combined basis, as specified 

in the indenture governing the Floating Rate Senior Notes;

(iv) Non-guarantor subsidiaries, on a combined basis;
(v) Consolidating entries and eliminations representing 

adjustments to (a) eliminate intercompany transactions between 
or among Parent Company, the guarantor subsidiaries and the 
non-guarantor subsidiaries, (b) eliminate intercompany profit in 
inventory, (c) eliminate the investments in our subsidiaries and 
(d) record consolidating entries; and

(vi) Parent Company, on a consolidated basis.
As described in Note 1, a separate legal entity did not exist 

for Hanesbrands Inc. prior to the spin off from Sara Lee because 
a direct ownership relationship did not exist among the various 

F-36 

 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
 
 
 
 
  
 
 
 
 
 
 
  
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

units comprising the Branded Apparel Americas and Asia Busi-
ness. In connection with the spin off from Sara Lee, each guar-
antor subsidiary became a 100% owned direct or indirect subsid-
iary of Hanesbrands Inc. as of September 5, 2006. Therefore, a 
parent company entity is not presented for periods prior to the 
spin off, but divisional entities of Sara Lee are presented. 

The Floating Rate Senior Notes are fully and uncondition-
ally guaranteed on a joint and several basis by each guarantor 
subsidiary, each of which is wholly owned, directly or indirectly, 
by Hanesbrands Inc. Each entity in the consolidating financial 
information follows the same accounting policies as described 

in the consolidated financial statements, except for the use by 
the Parent Company and guarantor subsidiaries of the equity 
method of accounting to reflect ownership interests in subsidiar-
ies which are eliminated upon consolidation. 

Certain prior period amounts have been reclassified to con-
form to the current year presentation and legal entity structure 
relating to the classification of the investment in subsidiary bal-
ances and related equity in earnings of subsidiaries. Prior period 
presentation has been revised to combine Parent and Divisional 
Entities columns for periods after the spin off from Sara Lee on 
September 5, 2006. 

Parent 
Company 

Net sales  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ 4,456,838 
3,520,096 
Cost of sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

  Gross profit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Selling, general and administrative expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Restructuring . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

  Operating profit (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Equity in earnings (loss) of subsidiaries  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Interest expense, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Income (loss) before income tax expense  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Income tax expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

936,742 
839,023 
34,313 

63,406 
(634) 
170,714 
103,919 

130,835 
3,666 

Consolidating Statement of Income Year Ended January 3, 2009

Guarantor 
Subsidiaries 

$ 432,209 
169,115 

Non-Guarantor 
Subsidiaries 

$ 2,839,424 
2,537,883 

263,094 
76,139 
375 

186,580 
— 
128,359 
33,462 

281,477 
9,312 

301,541 
94,281 
15,575 

191,685 
— 
— 
17,696 

173,989 
22,890 

Consolidating 
Entries and 
Eliminations 

$ (3,479,701) 
(3,355,674) 

(124,027) 
164 
— 

(124,191) 
— 
(299,073) 
— 

(423,264) 
— 

Consolidated

$ 4,248,770
2,871,420

1,377,350
1,009,607
50,263

317,480
(634)
—
155,077

163,037
35,868

  Net income (loss)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $    127,169 

$ 272,165 

$    151,099 

$    (423,264) 

$    127,169

Parent 
Company 

Net sales  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ 4,421,464 
3,527,794 
Cost of sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

  Gross profit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Selling, general and administrative expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Gain on curtailment of postretirement benefits  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Restructuring . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

  Operating profit (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Other expenses  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Equity in earnings (loss) of subsidiaries  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Interest expense, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Income (loss) before income tax expense  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Income tax expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

893,670 
923,127 
(32,144) 
39,625 

(36,938) 
5,235 
339,034 
154,367 

142,494 
16,367 

Consolidating Statement of Income Year Ended December 29, 2007

Guarantor 
Subsidiaries 

$ 875,358 
640,341 

Non-Guarantor 
Subsidiaries 

$ 2,532,886 
2,240,203 

235,017 
4,096 
— 
72 

230,849 
— 
137,571 
42,299 

326,121 
13,380 

292,683 
112,332 
— 
4,034 

176,317 
— 
— 
2,544 

173,773 
28,252 

Consolidating 
Entries and 
Eliminations 

$ (3,355,171) 
(3,374,711) 

19,540 
1,199 
— 
— 

18,341 
— 
(476,605) 
(2) 

(458,262) 
— 

Consolidated

$ 4,474,537
3,033,627

1,440,910
1,040,754
(32,144)
43,731

388,569
5,235
—
199,208

184,126
57,999

  Net income (loss)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $    126,127 

$ 312,741 

$    145,521 

$    (458,262) 

$    126,127

F-37

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

Consolidating Statement of Income Six Months Ended December 30, 2006 

Parent 
Company 

Net sales  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ 2,239,788 
1,583,683 
Cost of sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

  Gross profit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Selling, general and administrative expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Gain on curtailment of postretirement benefits  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Restructuring . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

  Operating profit (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Other expenses  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Equity in earnings (loss) of subsidiaries  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Interest expense, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Income (loss) before income tax expense  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Income tax expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

656,105 
452,483 
(28,467) 
2,970 

229,119 
7,401 
(62,193) 
56,234 

103,291 
29,152 

Guarantor 
Subsidiaries 

$  298,380 
412,274 

Non-Guarantor 
Subsidiaries 

$ 1,197,146 
1,042,006 

Consolidating 
Entries and 
Eliminations 

$ (1,484,841) 
(1,507,844) 

(113,894) 
57,249 
— 
2,036 

(173,179) 
— 
87,559 
15,043 

(100,663) 
3,113 

155,140 
60,291 
— 
6,272 

88,577 
— 
— 
(524) 

89,101 
5,516 

23,003 
(22,554) 
— 
— 

45,557 
— 
(25,366) 
— 

20,191 
— 

Consolidated

$ 2,250,473
1,530,119

720,354
547,469
(28,467)
11,278

190,074
7,401
—
70,753

111,920
37,781

  Net income (loss)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $      74,139 

$ (103,776) 

$      83,585 

$       20,191 

$      74,139

Divisional 
Entities 

Net sales  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ 4,645,494 
3,687,964 
Cost of sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

  Gross profit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Selling, general and administrative expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Restructuring . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

  Operating profit (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Equity in earnings (loss) of subsidiaries  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Interest expense, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Income (loss) before income tax expense  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Income tax expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

957,530 
774,972 
701 

181,857 
— 
1,605 

180,252 
— 

Consolidating Statement of Income Year Ended July 1, 2006   

Guarantor 
Subsidiaries 

$ 947,083 
791,992 

Non-Guarantor 
Subsidiaries 

$ 2,453,589 
2,075,249 

155,091 
162,128 
(201) 

(6,836) 
234,515 
8,820 

218,859 
83,291 

378,340 
113,508 
(601) 

265,433 
— 
6,855 

258,578 
10,536 

Consolidating 
Entries and 
Eliminations 

$ (3,573,334) 
(3,567,705) 

(5,629) 
1,225 
— 

(6,854) 
(234,515) 
— 

(241,369) 
— 

Consolidated

$ 4,472,832
2,987,500

1,485,332
1,051,833
(101)

433,600
—
17,280

416,320
93,827

  Net income (loss)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $    180,252 

$ 135,568 

$    248,042 

$    (241,369) 

$    322,493

F-38 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

Condensed Consolidating Balance Sheet  
January 3, 2009

Parent 
Company 

Guarantor 
Subsidiaries 

Non-Guarantor 
Subsidiaries 

Consolidating 
Entries and 
Eliminations 

Assets
Cash and cash equivalents  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $      16,210 
(4,956) 
Trade accounts receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
1,078,048 
Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
288,208 
Deferred tax assets and other current assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Total current assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

1,377,510 

Property, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Trademarks and other identifiable intangibles, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Goodwill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Investments in subsidiaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Deferred tax assets and other noncurrent assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

208,844 
27,199 
232,882 
545,866 
91,401 

Consolidated

$      67,342
404,930
1,290,530
347,523

$        2,355 
6,096 
49,581 
10,158 

$      48,777 
406,305 
295,946 
49,734 

$              — 
(2,515) 
(133,045) 
(577) 

68,190 

13,914 
114,630 
16,934 
649,513 
397,802 

800,762 

365,431 
5,614 
72,186 
— 
(37,980) 

(136,137) 

2,110,325

— 
— 
— 
(1,195,379) 
(85,133) 

588,189
147,443
322,002
—
366,090

Total assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ 2,483,702 

$ 1,260,983 

$ 1,206,013 

$ (1,416,649) 

$ 3,534,049

Liabilities and Stockholders’ Equity
Accounts payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $    161,734 
229,631 
Accrued liabilities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
— 
Notes payable  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
— 
Current portion of long-term debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Total current liabilities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

391,365 

Long-term debt. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Other noncurrent liabilities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Total liabilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Stockholders’ equity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

1,483,930 
423,252 

2,298,547 
185,155 

$        3,980 
30,875 
— 
— 

$      74,157 
57,555 
61,734 
45,640 

34,855 

450,000 
7,344 

492,199 
768,784 

239,086 

196,977 
34,968 

471,031 
734,982 

$       85,647 
(2,669) 
— 
— 

82,978 

— 
4,139 

87,117 
(1,503,766) 

$    325,518
315,392
61,734
45,640

748,284

2,130,907
469,703

3,348,894
185,155

Total liabilities and stockholders’ equity  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ 2,483,702 

$ 1,260,983 

$ 1,206,013 

$ (1,416,649) 

$ 3,534,049

Condensed Consolidating Balance Sheet 
December 29, 2007

Parent 
Company 

Guarantor 
Subsidiaries 

Non-Guarantor 
Subsidiaries 

Consolidating 
Entries and 
Eliminations 

Assets
Cash and cash equivalents  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $      84,476 
(13,135) 
Trade accounts receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
827,312 
Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
196,451 
Deferred tax assets and other current assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Total current assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

1,095,104 

Property, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Trademarks and other identifiable intangibles, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Goodwill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Investments in subsidiaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Deferred tax assets and other noncurrent assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

286,081 
25,955 
232,882 
424,746 
386,070 

Consolidated

$    174,236
575,069
1,117,052
227,977

$        6,329 
4,389 
47,443 
3,888 

$      83,431 
586,327 
281,224 
30,013 

$              — 
(2,512) 
(38,927) 
(2,375) 

62,049 

6,979 
119,682 
16,934 
585,168 
249,621 

980,995 

241,226 
5,629 
60,609 
— 
(232,117) 

(43,814) 

2,094,334

— 
— 
— 
(1,009,914) 
(54,402) 

534,286
151,266
310,425
—
349,172

Total assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ 2,450,838 

$ 1,040,433 

$ 1,056,342 

$ (1,108,130) 

$ 3,439,483

Liabilities and Stockholders’ Equity
Accounts payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $    127,887 
299,078 
Accrued liabilities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
— 
Notes payable  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Total current liabilities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

426,965 

Long-term debt. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Other noncurrent liabilities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Total liabilities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Stockholders’ equity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

1,615,250 
119,719 

2,161,934 
288,904 

$        4,344 
22,537 
— 

$      71,288 
61,294 
19,577 

$       85,647 
(2,670) 
— 

26,881 

450,000 
1,773 

478,654 
561,779 

152,159 

250,000 
19,854 

422,013 
634,329 

82,977 

— 
5,001 

87,978 
(1,196,108) 

$ 289,166
380,239
19,577

688,982

2,315,250
146,347

3,150,579
288,904

Total liabilities and stockholders’ equity  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ 2,450,838 

$ 1,040,433 

$ 1,056,342 

$ (1,108,130) 

$ 3,439,483

F-39

 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

Condensed Consolidating Statement of Cash Flows 
Year Ended January 3, 2009

Parent 
Company 

Guarantor 
Subsidiaries 

Non-Guarantor 
Subsidiaries 

Consolidating 
Entries and 
Eliminations 

Consolidated

Net cash provided by (used in) operating activities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

$  18,786 

$  139,463 

$  319,393 

$ (300,245) 

$  177,397

Investing activities:

Purchases of property, plant and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Acquisitions of businesses, net of cash acquired  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Proceeds from sales of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

  Net cash (used in) investing activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Financing activities:

Principal payments on capital lease obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Borrowings on notes payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Repayments on notes payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Cost of debt issuance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Borrowings on revolving loan facility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Repayments on revolving loan facility . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Repayment of debt under credit facilities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Repurchase of floating rate senior notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Borrowings on accounts receivable securitization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Repayments on accounts receivable securitization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Proceeds from stock options exercised  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Stock repurchases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Transaction with Sara Lee Corporation  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Net transactions with related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

(32,129) 
— 
20,612 
2,047 

(9,470) 

(878) 
— 
— 
(48) 
791,000 
(791,000) 
(125,000) 
(4,354) 
— 
— 
2,191 
(30,275) 
18,000 
483 
62,299 

  Net cash provided by (used in) financing activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . 

(77,582) 

Effect of changes in foreign exchange rates on cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

— 

  Decrease in cash and cash equivalents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Cash and cash equivalents at beginning of year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

(68,266) 
84,476 

(10,813) 
— 
38 
(91) 

(10,866) 

— 
— 
— 
(10) 
— 
— 
— 
— 
— 
— 
— 
— 
— 
— 
(132,561) 

(132,571) 

— 

(3,974) 
6,329 

(144,015) 
(14,655) 
4,358 
(1,772) 

(156,084) 

(14) 
602,627 
(560,066) 
(11) 
— 
— 
— 
— 
20,944 
(28,327) 
— 
— 
— 
— 
(230,811) 

(195,658) 

(2,305) 

(34,654) 
83,431 

Cash and cash equivalents at end of year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

$  16,210 

$

 2,355 

$  48,777 

$

— 
— 
— 
(828) 

(828) 

(186,957)
(14,655)
25,008
(644)

$ (177,248)

— 
— 
— 
— 
— 
— 
— 
— 
— 
— 
— 
— 
— 
— 
301,073 

301,073 

— 

— 
— 

— 

(892)
602,627
(560,066)
(69)
791,000
(791,000)
(125,000)
(4,354)
20,944
(28,327)
2,191
(30,275)
18,000
483
—

(104,738)

(2,305)

(106,894)
174,236

$  67,342

F-40 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

Condensed Consolidating Statement of Cash Flows 
Year Ended December 29, 2007

Parent 
Company 

Guarantor 
Subsidiaries 

Non-Guarantor 
Subsidiaries 

Consolidating 
Entries and 
Eliminations 

Consolidated

Net cash provided by (used in) operating activities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ 1,021,014 

$  138,162 

$ (323,563) 

$ (476,573) 

$  359,040

Investing activities:

Purchases of property, plant and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Acquisitions of businesses, net of cash acquired  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Acquisition of trademark  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Proceeds from sales of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

  Net cash provided by (used in) investing activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Financing activities:

Principal payments on capital lease obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Borrowings on notes payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Repayments on notes payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Cost of debt issuance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Repayment of debt under credit facilities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Borrowings on accounts receivable securitization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Proceeds from stock options exercised  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Stock repurchases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Decrease in bank overdraft, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Net transactions with related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

(43,206) 
— 
— 
9,180 
(1,962) 

(35,988) 

(1,170) 
— 
— 
(3,135) 
(428,125) 
— 
6,189 
(44,473) 
883 
— 
(491,679) 

  Net cash provided by (used in) financing activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . 

(961,510) 

Effect of changes in foreign exchange rates on cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Increase (decrease) in cash and cash equivalents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Cash and cash equivalents at beginning of year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

— 

23,516 
60,960 

(9,588) 
— 
(5,000) 
5,396 
566 

(8,626) 

(26) 
— 
— 
(131) 
— 
— 
— 
— 
— 
— 
(121,799) 

(121,956) 

— 

7,580 
(1,251) 

(38,832) 
(20,243) 
— 
1,997 
(541) 

(57,619) 

— 
66,413 
(88,970) 
— 
— 
250,000 
— 
— 
— 
(834) 
138,053 

364,662 

3,687 

(12,833) 
96,264 

— 
— 
— 
— 
1,148 

1,148 

— 
— 
— 
— 
— 
— 
— 
— 
— 
— 
475,425 

475,425 

— 

— 
— 

(91,626)
(20,243)
(5,000)
16,573
(789)

(101,085)

(1,196)
66,413
(88,970)
(3,266)
(428,125)
250,000
6,189
(44,473)
883
(834)
—

(243,379)

3,687

18,263
155,973

Cash and cash equivalents at end of year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $      84,476 

$      6,329 

$    83,431 

$           — 

$  174,236

F-41

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

 Condensed Consolidating Statement of Cash Flows 
Six Months Ended December 30, 2006 

Parent 
Company 

Guarantor 
Subsidiaries 

Non-Guarantor 
Subsidiaries 

Consolidating 
Entries and 
Eliminations 

Consolidated

Net cash provided by (used in) operating activities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $    275,160 

$   (538,152) 

$  123,226 

$  275,845 

$     136,079

Investing activities:

Purchases of property, plant and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Acquisition of businesses, net of cash acquired . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Proceeds from sales of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

(14,077) 
— 
1,269 
132,988 

  Net cash provided by (used in) investing activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . 

120,180 

Financing activities:

Principal payments on capital lease obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Borrowings on notes payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Repayments on notes payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Issuance of debt under credit facilities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Cost of debt issuance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Payments to Sara Lee Corporation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Repayment of debt under credit facilities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Issuance of Floating Rate Senior Notes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Repayment of bridge loan facility. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Proceeds from stock options exercised  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Increase (decrease) in bank overdraft, net . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Net transactions with parent companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Net transactions with related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

(3,046) 
— 
— 
2,150,000 
(41,958) 
(1,974,606) 
(106,625) 
500,000 
(500,000) 
139 
— 
(771,890) 
152,551 

  Net cash provided by (used in) financing activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . 

(595,435) 

Effect of changes in foreign exchange rates on cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

— 

Increase (decrease) in cash and cash equivalents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Cash and cash equivalents at beginning of period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

(200,095) 
261,055 

(2,527) 
— 
4,123 
(114,692) 

(113,096) 

(42) 
— 
— 
450,000 
(8,290) 
(450,000) 
— 
— 
— 
— 
(275,385) 
1,523,794 
(321,841) 

918,236 

— 

266,988 
(268,239) 

(13,160) 
(6,666) 
7,557 
(16,760) 

(29,029) 

— 
10,741 
(3,508) 
— 
— 
— 
— 
— 
— 
— 
834 
(283,890) 
(26,091) 

(301,914) 

(1,455) 

(209,172) 
305,436 

— 
— 
— 
(1,086) 

(1,086) 

— 
— 
— 
— 
— 
— 
— 
— 
— 
— 
— 
(274,759) 
— 

(274,759) 

— 

— 
— 

(29,764)
(6,666)
12,949
450

(23,031)

(3,088)
10,741
(3,508)
2,600,000
(50,248)
(2,424,606)
(106,625)
500,000
(500,000)
139
(274,551)
193,255
(195,381)

(253,872)

(1,455)

(142,279)
298,252

Cash and cash equivalents at end of period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $      60,960 

$       (1,251) 

$    96,264 

$           — 

$     155,973

F-42 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
H AN E SBRANDS INC. 

2 0 0 8 AN NUAL RE P ORT ON F ORM  10- K 

Notes to Consolidated Financial Statements (Continued)
Years ended January 3, 2009 and December 29, 2007, six months ended December 30, 2006 and year ended July 1, 2006 (amounts in thousands, except per share data)

Condensed Consolidating Statement of Cash Flows 
Year Ended July 1, 2006

Divisional 
Entities 

Guarantor 
Subsidiaries 

Non-Guarantor 
Subsidiaries 

Consolidating 
Entries and 
Eliminations 

Consolidated

Net cash provided by (used in) operating activities  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $ 1,014,001 

$   (312,762) 

$  427,471 

$ (618,089) 

$    510,621

Investing activities:

Purchases of property, plant and equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Acquisition of businesses, net of cash acquired . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Proceeds from sales of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

  Net cash provided by (used in) investing activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . 

Financing activities:

Principal payments on capital lease obligations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Borrowings on notes payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Repayments on notes payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Increase in bank overdraft, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Borrowings (repayments) on notes payable to related entities, net . . . . . . . . . . . . . . . . . 
  Net transactions with parent companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
  Net transactions with related entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

(60,878) 
— 
4,731 
(4,433) 

(60,580) 

(5,227) 
— 
— 
— 
119,012 
(537,505) 
(259,026) 

(5,900) 
(2,436) 
84 
(4,636) 

(12,888) 

(315) 
— 
— 
275,385 
(1,205) 
(1,192,887) 
— 

  Net cash provided by (used in) financing activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . 

(682,746) 

(919,022) 

Effect of changes in foreign exchange rates on cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

— 

— 

Increase (decrease) in cash and cash equivalents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 
Cash and cash equivalents at beginning of year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

270,675 
(9,620) 

(1,244,672) 
976,433 

(43,301) 
— 
705 
1,741 

(40,855) 

— 
7,984 
(93,073) 
— 
26,091 
(135,997) 
— 

(194,995) 

(171) 

191,450 
113,986 

Cash and cash equivalents at end of year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  $

261,055 

$   (268,239) 

$  305,436 

$

— 
— 
— 
3,662 

3,662 

— 
— 
— 
— 
— 
614,427 
— 

614,427 

— 

— 
— 

— 

(110,079)
(2,436)
5,520
(3,666)

(110,661)

(5,542)
7,984
(93,073)
275,385
143,898
(1,251,962)
(259,026)

(1,182,336)

(171)

(782,547)
1,080,799

$    298,252

F-43

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
additional shareholder  
information
Additional information about Hanesbrands 
is available to interested parties free of 
charge and is made available periodically 
throughout the year. The materials include 
quarterly earnings statements, significant 
news releases, and Forms 10-K, 10-Q and 
8-K, which are filed with the Securities 
and Exchange Commission. You may find 
this information and other information  
on the Internet at www.hanesbrands.com. 
Printed copies of these materials may  
be requested by writing: 

Hanesbrands Inc.
Investor Relations
1000 East Hanes Mill Road
Winston-Salem, NC 27105

corporate web site
www.hanesbrands.com

social responsibility
Hanesbrands is committed to the effective 
stewardship of energy and environmental 
resources as well as conservation of natural 
resources to the benefit of the company 
and society. Cover pages of this annual 
report are printed on Mohawk Paper Mills 
Options, a 100 percent post-consumer 
recycled and acid-free paper stock manufac-
tured entirely with wind-generated 
electricity. The body of this annual report  
is printed on Fraser Paper manufactured 
using 10 percent post-consumer waste  
and certified by the Sustainable Forestry 
Initiative. Typesetting the body of the 
report, which enhances the presentation 
of the content, reduced the printed page 
count by 32 percent compared with the 
document filed electronically with the 
Securities and Exchange Commission.

Corporate Information

stock listing
Hanesbrands common stock  
is traded on the New York  
Stock Exchange. Our ticker  
symbol is HBI. 

principal offices
1000 East Hanes Mill Road
Winston-Salem, NC 27105
Phone: (336) 519-4400

investor relations
Hanesbrands Inc. 
Investor Relations
1000 East Hanes Mill Road
Winston-Salem, NC 27105
Phone: (336) 519-4710
E-mail: ir@hanesbrands.com

transfer agent
Computershare Investor Services 
Phone: (312) 360-5212  
or (800) 697-8592

Web site:  
https://www-us.computershare.com/ 
Investor/contactus

Regular Mail: 
P.O. Box 43078
Providence, RI 02940-3078

Overnight Mail: 
Computershare Investor Services 
250 Royall Street; Mail Stop 1A 
Canton, MA 02021 

Direct to Consumers

It’s easy to buy comfortable, good-looking and affordable 

Hanesbrands apparel products. In addition to leading 

retailers, consumers may purchase products from our 

catalogs, our commercial Web sites, and more than 

200 company-owned stores across the United States. 

buy our products online

www.hanes.com (Hanes)
www.championusa.com (Champion)
www.onehanesplace.com (various brands)
www.jms.com (Just My Size, Playtex, Bali)

By referring to our Web sites, we do not 
incorporate our Web sites or their contents 
into this Annual Report.

catalogs

To receive a free copy of our 
most recent brand catalogs, 
call (800) 671-1674.

1000 East Hanes Mill Road
Winston-Salem, NC 27105
(336) 519-4400
www.hanesbrands.com

Discover the World of Hanesbrands 
Discover the World of Hanesbrands 

employees who care  Hanesbrands is a world-class 
apparel company full of opportunities for leadership, professional 
g
growth and economic rewards around the globe in a team-oriented, 
go
goal-driven culture that embraces collaboration and inclusion. 
Pro
Product developers envision. Designers create. Operators spin, 
knit
knit and sew. Marketers build brands. Customer managers sell. 
Fi
Finance, information technology, purchasing and others help 
weave the fabric of success. And we do business the right way. 
We are proud of our global reputation for conducting business 
in a highly ethical and socially responsible manner. Every year, our 
employees also make a difference in their communities — building, 
funding, supporting improvements to the quality of life.

© 2009 Hanesbrands Inc.