Abercrombie & Fitch Co.'s (ANF) fiscal third-quarter earnings fell 39% amid a tax benefit, though profit excluding that fell notably less than analysts' expectations amid continued margin and sales erosion.

Shares in Abercrombie were up 3.5% at $38.05 premarket. The stock, which has more than doubled from the eight-year low late last November, was up 59% in 2009 through Thursday.

Earlier this year, the company said it would step up discounting after it tried to maintain prestige during the recession by resisting markdowns despite shoppers' migration to lower-priced apparel. The strategy battered its same-store sales figures, which consistently underperformed rivals. Abercrombie, known for its risque catalogs and promotional photography, also admitted to missing some fashion trends in the spring.

Abercrombie has been also pushing forward with an aggressive overseas expansion. Chairman and Chief Executive Mike Jeffries said Friday the company got a warm reception at store openings abroad, having launched a flagship store in Italy and more Hollister stores in the U.K.

"The passion and enthusiasm from the international customer that greeted us at these openings encourage us in our long-term strategy of aggressively pursuing international growth for our brands," he said.

For the quarter ended Oct. 31, Abercrombie & Fitch posted a profit of $38.8 million, or 44 cents a share, from $63.9 million, or 72 cents a share, a year earlier. The latest quarter included a net 14 cents in gains. Analysts surveyed by Thomson Reuters predicted 20 cents

The company said revenue decreased 15% to $765.4 million as same-store sales dropped 22%. Direct-to-consumer revenue, which includes Internet and catalog sales, increased 11%.

Gross margin fell to 63.6% from 66% as the company's average unit retail price dropped because of the move to deeper discounts. Inventories declined 6.8% from Jan. 31.

-By Joan E. Solsman, Dow Jones Newswires; 212-416-2291; joan.solsman@dowjones.com

 
 
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