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updated 23:42, Tue October 30, 2007

Volcom Drops 23 Percent After Company Lowers 4th-Quarter, 2007 Guidance on Weak Sales

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NEW YORK (AP) -- Shares of Volcom Inc. dropped Tuesday after the clothing and accessories maker said its fourth-quarter and 2007 results will be lower than expected due to slow sales.

Investors moved quickly on the news, sending the Costa Mesa, Calif.-based company's stock plunging $11, or 26 percent, to $30.81 after the opening bell.

The dip comes despite the company reporting a 43 percent jump in third-quarter earnings.

Robert W. Baird & Co. analyst Mitch Kummetz remained upbeat, however, and maintained his "Outperform" or "Buy" rating and $51 price target on the stock.

"We remain optimistic that the company's long-term growth prospects remain intact, best evidenced by its new European business, which we expect to contribute nicely" to 2008 figures, Kummetz said in a client note.

Volcom now expects fourth-quarter earnings per share of 30 cents to 32 cents on revenue of about $70 million to $73 million. Analysts surveyed by Thomson Financial forecast much higher earnings of 47 cents on revenue of $82.3 million.

For 2007, the company sees earnings of $1.37 to $1.39 per share on revenue of $270 million to $273 million. Analysts expect full-year earnings of $1.50 per share on revenue of $281.6 million.

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